1961
619 United States Tax Court opinions from 1961.
- Visceglia v. Commissioner Sep 29, 1961 20 T.C.M. 1444; 1961 Tax Ct. Memo LEXIS 77; 1961 T.C. Memo. 276
- Katz v. Commissioner Sep 28, 1961 20 T.C.M. 1411; 1961 Tax Ct. Memo LEXIS 82; 1961 T.C. Memo. 270
- Lensing v. Commissioner Sep 28, 1961 Docket No. 68912. 20 T.C.M. 1399; 1961 Tax Ct. Memo LEXIS 80; 1961 T.C. Memo. 268
- Stages v. Commissioner Sep 28, 1961 20 T.C.M. 1390; 1961 Tax Ct. Memo LEXIS 79; 1961 T.C. Memo. 267
- Wolf v. Commissioner Sep 28, 1961 20 T.C.M. 1408; 1961 Tax Ct. Memo LEXIS 81; 1961 T.C. Memo. 269
- Brooks v. Commissioner Sep 27, 1961 36 T.C. 1128; 1961 U.S. Tax Ct. LEXIS 68
- Jones v. Commissioner Sep 21, 1961 20 T.C.M. 1385; 1961 Tax Ct. Memo LEXIS 84; 1961 T.C. Memo. 266
- Lawrie v. Commissioner Sep 21, 1961 Docket No. 85174 36 T.C. 1117; 1961 U.S. Tax Ct. LEXIS 69
- Lawrie v. Commissioner Sep 21, 1961 36 T.C. 1117
- Rizzo v. Commissioner Sep 21, 1961 20 T.C.M. 1379; 1961 Tax Ct. Memo LEXIS 83; 1961 T.C. Memo. 265
- McDonald v. Commissioner Sep 20, 1961 36 T.C. 1108; 1961 U.S. Tax Ct. LEXIS 70
- Pew v. Commissioner Sep 20, 1961 20 T.C.M. 1377; 1961 Tax Ct. Memo LEXIS 85; 1961 T.C. Memo. 264
- York Water Co. v. Commissioner Sep 20, 1961 36 T.C. 1111; 1961 U.S. Tax Ct. LEXIS 71
- Butler v. Commissioner Sep 19, 1961 36 T.C. 1097; 1961 U.S. Tax Ct. LEXIS 73
- Sprague Electric Co. v. Commissioner Sep 19, 1961 36 T.C. 1043; 1961 U.S. Tax Ct. LEXIS 72
- Fuller v. Comm'r Sep 18, 1961 20 T.C.M. 1368; 1961 Tax Ct. Memo LEXIS 87; 1961 T.C. Memo. 262
- Moore Inv. Co. v. Commissioner Sep 18, 1961 20 T.C.M. 1364; 1961 Tax Ct. Memo LEXIS 86; 1961 T.C. Memo. 261
- Naker v. Commissioner Sep 18, 1961 20 T.C.M. 1376; 1961 Tax Ct. Memo LEXIS 88; 1961 T.C. Memo. 263
- Estate of Paddock v. Commissioner Sep 15, 1961 20 T.C.M. 1350; 1961 Tax Ct. Memo LEXIS 89; 1961 T.C. Memo. 258
- Estate of Rudnick v. Commissioner Sep 15, 1961 36 T.C. 1021; 1961 U.S. Tax Ct. LEXIS 74
- Mason-Dixon Sand & Gravel Co. v. Commissioner Sep 15, 1961 20 T.C.M. 1351; 1961 Tax Ct. Memo LEXIS 90; 1961 T.C. Memo. 259
- South Lake Farms, Inc. v. Commissioner Sep 15, 1961 36 T.C. 1027; 1961 U.S. Tax Ct. LEXIS 75
- Union Commerce Bank v. Commissioner Sep 15, 1961 20 T.C.M. 1359; 1961 Tax Ct. Memo LEXIS 91; 1961 T.C. Memo. 260
- Benson Hotel Corp. v. Commissioner Sep 14, 1961 36 T.C. 997; 1961 U.S. Tax Ct. LEXIS 76
- Benson Hotel Corp. v. Commissioner Sep 14, 1961 36 T.C. 997
- Pyle v. Commissioner Sep 14, 1961 36 T.C. 1017; 1961 U.S. Tax Ct. LEXIS 78
- Samann v. Commissioner Sep 14, 1961 Docket No. 82467 36 T.C. 1011; 1961 U.S. Tax Ct. LEXIS 77
- Air Preheater Corp. v. Commissioner Sep 13, 1961 36 T.C. 982; 1961 U.S. Tax Ct. LEXIS 80
- Corn Products Co. v. Commissioner Sep 13, 1961 36 T.C. 969; 1961 U.S. Tax Ct. LEXIS 79
- Gus Russell, Inc. v. Commissioner Sep 12, 1961 36 T.C. 965; 1961 U.S. Tax Ct. LEXIS 81
- Estate of Moore v. Commissioner Sep 11, 1961 20 T.C.M. 1346; 1961 Tax Ct. Memo LEXIS 92; 1961 T.C. Memo. 257
- Hirsch v. Commissioner Sep 8, 1961 20 T.C.M. 1341; 1961 Tax Ct. Memo LEXIS 93; 1961 T.C. Memo. 256
- Capriotty v. Commissioner Sep 7, 1961 20 T.C.M. 1329; 1961 Tax Ct. Memo LEXIS 94; 1961 T.C. Memo. 254
- Wagner v. Commissioner Sep 7, 1961 20 T.C.M. 1340; 1961 Tax Ct. Memo LEXIS 95; 1961 T.C. Memo. 255
- Davidson Bldg. Co. v. Commissioner Aug 31, 1961 20 T.C.M. 1291; 1961 Tax Ct. Memo LEXIS 97; 1961 T.C. Memo. 247
- De Haven v. Commissioner Aug 31, 1961 36 T.C. 935; 1961 U.S. Tax Ct. LEXIS 83
- Estate of Page v. Commissioner Aug 31, 1961 20 T.C.M. 1298; 1961 Tax Ct. Memo LEXIS 98; 1961 T.C. Memo. 248
- Estate of Roe v. Commissioner Aug 31, 1961 36 T.C. 939; 1961 U.S. Tax Ct. LEXIS 84
- Grace v. Commissioner Aug 31, 1961 20 T.C.M. 1313; 1961 Tax Ct. Memo LEXIS 102; 1961 T.C. Memo. 252
- Maduza v. Commissioner Aug 31, 1961 20 T.C.M. 1302; 1961 Tax Ct. Memo LEXIS 99; 1961 T.C. Memo. 249
- McMillan Mortg. Co. v. Commissioner Aug 31, 1961 36 T.C. 924; 1961 U.S. Tax Ct. LEXIS 82
- Munson v. Commissioner Aug 31, 1961 36 T.C. 953; 1961 U.S. Tax Ct. LEXIS 85
- O'Brien v. Commissioner Aug 31, 1961 36 T.C. 957; 1961 U.S. Tax Ct. LEXIS 86
- Preston v. Commissioner Aug 31, 1961 20 T.C.M. 1304; 1961 Tax Ct. Memo LEXIS 100; 1961 T.C. Memo. 250
- Simon v. Commissioner Aug 31, 1961 20 T.C.M. 1309; 1961 Tax Ct. Memo LEXIS 101; 1961 T.C. Memo. 251
- Slider v. Commissioner Aug 31, 1961 20 T.C.M. 1327; 1961 Tax Ct. Memo LEXIS 103; 1961 T.C. Memo. 253
- Universal Consol. Oil Co. v. Commissioner Aug 31, 1961 20 T.C.M. 1285; 1961 Tax Ct. Memo LEXIS 96; 1961 T.C. Memo. 246
- Estate of Blauner v. Commissioner Aug 30, 1961 20 T.C.M. 1279; 1961 Tax Ct. Memo LEXIS 106; 1961 T.C. Memo. 245
- Glaze v. Commissioner Aug 30, 1961 20 T.C.M. 1276; 1961 Tax Ct. Memo LEXIS 105; 1961 T.C. Memo. 244
- Liftin v. Commissioner Aug 30, 1961 36 T.C. 909; 1961 U.S. Tax Ct. LEXIS 87