1961
556 United States Tax Court opinions from 1961.
- Carp v. Commissioner Nov 22, 1961 20 T.C.M. 1772; 1961 Tax Ct. Memo LEXIS 11; 1961 T.C. Memo. 340
- Lovett v. Commissioner Nov 22, 1961 37 T.C. 317
- Mendelson v. Commissioner Nov 22, 1961 20 T.C.M. 1653; 1961 Tax Ct. Memo LEXIS 30; 1961 T.C. Memo. 319
- Hyatt v. Commissioner Nov 21, 1961 20 T.C.M. 1635; 1961 Tax Ct. Memo LEXIS 31; 1961 T.C. Memo. 318
- Orangeburg Mfg. Co. v. Commissioner Nov 21, 1961 37 T.C. 251; 1961 U.S. Tax Ct. LEXIS 32
- Rockwell v. Commissioner Nov 21, 1961 37 T.C. 246; 1961 U.S. Tax Ct. LEXIS 31
- Burdorf v. Commissioner Nov 20, 1961 20 T.C.M. 1621; 1961 Tax Ct. Memo LEXIS 32; 1961 T.C. Memo. 315
- Estate of Alper v. Commissioner Nov 20, 1961 20 T.C.M. 1626; 1961 Tax Ct. Memo LEXIS 33; 1961 T.C. Memo. 316
- Pohn v. Commissioner Nov 20, 1961 20 T.C.M. 1632; 1961 Tax Ct. Memo LEXIS 34; 1961 T.C. Memo. 317
- Paul Small Artists, Ltd. v. Commissioner Nov 17, 1961 37 T.C. 223; 1961 U.S. Tax Ct. LEXIS 33
- Porterfield v. Commissioner Nov 17, 1961 20 T.C.M. 1619; 1961 Tax Ct. Memo LEXIS 35; 1961 T.C. Memo. 314
- Wilson v. Comm'r Nov 17, 1961 37 T.C. 230; 1961 U.S. Tax Ct. LEXIS 34
- American Can Co. v. Commissioner Nov 16, 1961 37 T.C. 198; 1961 U.S. Tax Ct. LEXIS 35
- Fanelli v. Commissioner Nov 15, 1961 20 T.C.M. 1617; 1961 Tax Ct. Memo LEXIS 36; 1961 T.C. Memo. 313
- Blake v. Commissioner Nov 14, 1961 20 T.C.M. 1606; 1961 Tax Ct. Memo LEXIS 37; 1961 T.C. Memo. 311
- Connally v. Commissioner Nov 14, 1961 20 T.C.M. 1613; 1961 Tax Ct. Memo LEXIS 38; 1961 T.C. Memo. 312
- Lane v. Commissioner Nov 14, 1961 37 T.C. 188; 1961 U.S. Tax Ct. LEXIS 36
- Cain v. Comm'r Nov 13, 1961 37 T.C. 185; 1961 U.S. Tax Ct. LEXIS 37
- Daro v. Commissioner Nov 13, 1961 20 T.C.M. 1588; 1961 Tax Ct. Memo LEXIS 40; 1961 T.C. Memo. 309
- Delaney v. Commissioner Nov 13, 1961 20 T.C.M. 1602; 1961 Tax Ct. Memo LEXIS 41; 1961 T.C. Memo. 310
- Hendrick v. Commissioner Nov 13, 1961 20 T.C.M. 1586; 1961 Tax Ct. Memo LEXIS 39; 1961 T.C. Memo. 308
- Bowden Concrete Products, Inc. v. Commissioner Nov 9, 1961 20 T.C.M. 1584; 1961 Tax Ct. Memo LEXIS 42; 1961 T.C. Memo. 307
- Consumers Credit Rural Electric Cooperative Corp. v. Commissioner Oct 31, 1961 37 T.C. 136; 1961 U.S. Tax Ct. LEXIS 45
- Electric Tachometer Corp. v. Commissioner Oct 31, 1961 37 T.C. 158; 1961 U.S. Tax Ct. LEXIS 47
- Essenfeld v. Commissioner Oct 31, 1961 37 T.C. 117; 1961 U.S. Tax Ct. LEXIS 42
- Estate of Krafft v. Commissioner Oct 31, 1961 20 T.C.M. 1571; 1961 Tax Ct. Memo LEXIS 48; 1961 T.C. Memo. 305
- Estate of McDaniel v. Commissioner Oct 31, 1961 20 T.C.M. 1551; 1961 Tax Ct. Memo LEXIS 45; 1961 T.C. Memo. 302; 15 Oil & Gas Rep. 231
- Graves v. Commissioner Oct 31, 1961 37 T.C. 133; 1961 U.S. Tax Ct. LEXIS 44
- Kimes v. Commissioner Oct 31, 1961 20 T.C.M. 1561; 1961 Tax Ct. Memo LEXIS 46; 1961 T.C. Memo. 303
- Lounsbury v. Commissioner Oct 31, 1961 37 T.C. 163; 1961 U.S. Tax Ct. LEXIS 48
- Mathews v. Commissioner Oct 31, 1961 20 T.C.M. 1565; 1961 Tax Ct. Memo LEXIS 47; 1961 T.C. Memo. 304
- Oleck v. Commissioner Oct 31, 1961 20 T.C.M. 1580; 1961 Tax Ct. Memo LEXIS 49; 1961 T.C. Memo. 306
- Sheaffer v. Commissioner Oct 31, 1961 37 T.C. 99; 1961 U.S. Tax Ct. LEXIS 40
- Swenson v. Commissioner Oct 31, 1961 37 T.C. 124; 1961 U.S. Tax Ct. LEXIS 43
- Toll v. Commissioner Oct 31, 1961 20 T.C.M. 1548; 1961 Tax Ct. Memo LEXIS 44; 1961 T.C. Memo. 301
- Universal Casting Corp. v. Commissioner Oct 31, 1961 37 T.C. 107; 1961 U.S. Tax Ct. LEXIS 41
- Gooding v. Commissioner Oct 30, 1961 20 T.C.M. 1542; 1961 Tax Ct. Memo LEXIS 50; 1961 T.C. Memo. 299
- Albritton v. Commissioner Oct 27, 1961 20 T.C.M. 1537; 1961 Tax Ct. Memo LEXIS 52; 1961 T.C. Memo. 297
- Levy v. Commissioner Oct 27, 1961 20 T.C.M. 1534; 1961 Tax Ct. Memo LEXIS 51; 1961 T.C. Memo. 296
- Wilson v. Commissioner Oct 27, 1961 20 T.C.M. 1540; 1961 Tax Ct. Memo LEXIS 53; 1961 T.C. Memo. 298
- Estate of Wardwell v. Commissioner Oct 26, 1961 20 T.C.M. 1530; 1961 Tax Ct. Memo LEXIS 54; 1961 T.C. Memo. 295
- Hayward v. Commissioner Oct 25, 1961 37 T.C. 78; 1961 U.S. Tax Ct. LEXIS 50
- Kann v. Commissioner Oct 25, 1961 20 T.C.M. 1526; 1961 Tax Ct. Memo LEXIS 55; 1961 T.C. Memo. 294
- Berger Engineering Co. v. Commissioner Oct 24, 1961 20 T.C.M. 1518; 1961 Tax Ct. Memo LEXIS 57; 1961 T.C. Memo. 292
- Burman Co. v. Commissioner Oct 24, 1961 20 T.C.M. 1524; 1961 Tax Ct. Memo LEXIS 58; 1961 T.C. Memo. 293
- Rogers v. Commissioner Oct 24, 1961 20 T.C.M. 1515; 1961 Tax Ct. Memo LEXIS 56; 1961 T.C. Memo. 291
- Brewster v. Commissioner Oct 23, 1961 20 T.C.M. 1512; 1961 Tax Ct. Memo LEXIS 59; 1961 T.C. Memo. 289
- Emmons v. Commissioner Oct 23, 1961 20 T.C.M. 1513; 1961 Tax Ct. Memo LEXIS 60; 1961 T.C. Memo. 290
- Wood v. Commissioner Oct 23, 1961 37 T.C. 70; 1961 U.S. Tax Ct. LEXIS 51
- Hanna v. Commissioner Oct 20, 1961 37 T.C. 63; 1961 U.S. Tax Ct. LEXIS 52