1961
556 United States Tax Court opinions from 1961.
- Gordy v. Commissioner Aug 17, 1961 36 T.C. 855; 1961 U.S. Tax Ct. LEXIS 96
- Hood v. Commissioner Aug 16, 1961 20 T.C.M. 1140; 1961 Tax Ct. Memo LEXIS 118; 1961 T.C. Memo. 231
- Cowden v. Commissioner Aug 15, 1961 20 T.C.M. 1134; 1961 Tax Ct. Memo LEXIS 120; 1961 T.C. Memo. 229; 14 Oil & Gas Rep. 675
- Roddy v. Commissioner Aug 15, 1961 20 T.C.M. 1129; 1961 Tax Ct. Memo LEXIS 119; 1961 T.C. Memo. 228
- Sapp v. Commissioner Aug 15, 1961 36 T.C. 852; 1961 U.S. Tax Ct. LEXIS 97
- Taft v. Commissioner Aug 15, 1961 20 T.C.M. 1135; 1961 Tax Ct. Memo LEXIS 121; 1961 T.C. Memo. 230
- Jackson v. Commissioner Aug 14, 1961 20 T.C.M. 1126; 1961 Tax Ct. Memo LEXIS 123; 1961 T.C. Memo. 227
- Von Hessert v. Commissioner Aug 14, 1961 20 T.C.M. 1119; 1961 Tax Ct. Memo LEXIS 122; 1961 T.C. Memo. 226
- F. C. Publication Liquidation Corp. v. Commissioner Aug 11, 1961 36 T.C. 836; 1961 U.S. Tax Ct. LEXIS 99
- Jellinek v. Commissioner Aug 11, 1961 36 T.C. 826; 1961 U.S. Tax Ct. LEXIS 98
- Crawford v. Commissioner Aug 10, 1961 20 T.C.M. 1113; 1961 Tax Ct. Memo LEXIS 124; 1961 T.C. Memo. 224
- Roff v. Commissioner Aug 10, 1961 36 T.C. 818; 1961 U.S. Tax Ct. LEXIS 100
- Waterman v. Commissioner Aug 10, 1961 20 T.C.M. 1117; 1961 Tax Ct. Memo LEXIS 125; 1961 T.C. Memo. 225
- 57 Herkimer St. Corp. v. Commissioner Aug 9, 1961 20 T.C.M. 1100; 1961 Tax Ct. Memo LEXIS 126; 1961 T.C. Memo. 223
- Ala'ilima v. Commissioner Jul 31, 1961 20 T.C.M. 1096; 1961 Tax Ct. Memo LEXIS 134; 1961 T.C. Memo. 222
- Alabama-Georgia Syrup Co. v. Commissioner Jul 31, 1961 36 T.C. 747; 1961 U.S. Tax Ct. LEXIS 101
- Broido v. Commissioner Jul 31, 1961 36 T.C. 786; 1961 U.S. Tax Ct. LEXIS 103
- Carpenter v. Commissioner Jul 31, 1961 36 T.C. 797; 1961 U.S. Tax Ct. LEXIS 104
- Griffel v. Commissioner Jul 31, 1961 20 T.C.M. 1079; 1961 Tax Ct. Memo LEXIS 132; 1961 T.C. Memo. 220
- Harris v. Commissioner Jul 31, 1961 20 T.C.M. 1066; 1961 Tax Ct. Memo LEXIS 127; 1961 T.C. Memo. 215
- Intercounty Development Corp. v. Commissioner Jul 31, 1961 20 T.C.M. 1071; 1961 Tax Ct. Memo LEXIS 129; 1961 T.C. Memo. 217
- Moore v. Commissioner Jul 31, 1961 20 T.C.M. 1083; 1961 Tax Ct. Memo LEXIS 133; 1961 T.C. Memo. 221
- Norby v. Commissioner Jul 31, 1961 20 T.C.M. 1077; 1961 Tax Ct. Memo LEXIS 131; 1961 T.C. Memo. 219
- Pliner v. Commissioner Jul 31, 1961 20 T.C.M. 1073; 1961 Tax Ct. Memo LEXIS 130; 1961 T.C. Memo. 218
- Sasso v. Commissioner Jul 31, 1961 20 T.C.M. 1068; 1961 Tax Ct. Memo LEXIS 128; 1961 T.C. Memo. 216
- Brown v. Commissioner Jul 28, 1961 20 T.C.M. 1063; 1961 Tax Ct. Memo LEXIS 135; 1961 T.C. Memo. 214
- Emmons v. Commissioner Jul 28, 1961 36 T.C. 728; 1961 U.S. Tax Ct. LEXIS 105
- Heyward v. Commissioner Jul 28, 1961 36 T.C. 739; 1961 U.S. Tax Ct. LEXIS 106
- Rosenberg v. Commissioner Jul 27, 1961 36 T.C. 716; 1961 U.S. Tax Ct. LEXIS 107
- Estate of Mundy v. Commissioner Jul 21, 1961 36 T.C. 703; 1961 U.S. Tax Ct. LEXIS 108
- Mathews v. Commissioner Jul 19, 1961 20 T.C.M. 1058; 1961 Tax Ct. Memo LEXIS 136; 1961 T.C. Memo. 213
- Glasglow Village Dev. Corp. v. Commissioner Jul 17, 1961 36 T.C. 691; 1961 U.S. Tax Ct. LEXIS 109
- Glasgow Village Development Corp. v. Commissioner Jul 17, 1961 36 T.C. 691
- Owens v. Commissioner Jul 17, 1961 20 T.C.M. 1046; 1961 Tax Ct. Memo LEXIS 138; 1961 T.C. Memo. 210
- Atlas Oil & Refining Corp. v. Commissioner Jul 14, 1961 36 T.C. 675; 1961 U.S. Tax Ct. LEXIS 111
- Benson v. Commissioner Jul 14, 1961 20 T.C.M. 1037; 1961 Tax Ct. Memo LEXIS 140; 1961 T.C. Memo. 207
- Harry L. Davis Co. v. Commissioner Jul 14, 1961 20 T.C.M. 1043; 1961 Tax Ct. Memo LEXIS 142; 1961 T.C. Memo. 209
- Lauer v. Commissioner Jul 14, 1961 20 T.C.M. 1038; 1961 Tax Ct. Memo LEXIS 141; 1961 T.C. Memo. 208
- Faust v. Commissioner Jul 13, 1961 20 T.C.M. 1035; 1961 Tax Ct. Memo LEXIS 143; 1961 T.C. Memo. 206
- Estate of Johnson v. Commissioner Jul 12, 1961 20 T.C.M. 1032; 1961 Tax Ct. Memo LEXIS 145; 1961 T.C. Memo. 205
- Rao v. Commissioner Jul 12, 1961 20 T.C.M. 1031; 1961 Tax Ct. Memo LEXIS 144; 1961 T.C. Memo. 204
- Rio Grande Bldg. & Loan Ass'n v. Commissioner Jul 12, 1961 36 T.C. 657; 1961 U.S. Tax Ct. LEXIS 112
- Hines v. Commissioner Jul 10, 1961 20 T.C.M. 1028; 1961 Tax Ct. Memo LEXIS 146; 1961 T.C. Memo. 203
- Korman v. Commissioner Jul 10, 1961 36 T.C. 654; 1961 U.S. Tax Ct. LEXIS 113
- Cotter v. Commissioner Jul 7, 1961 20 T.C.M. 1027; 1961 Tax Ct. Memo LEXIS 147; 1961 T.C. Memo. 202
- Bollman v. Commissioner Jun 30, 1961 20 T.C.M. 989; 1961 Tax Ct. Memo LEXIS 153; 1961 T.C. Memo. 198
- Darlington v. Commissioner Jun 30, 1961 36 T.C. 599; 1961 U.S. Tax Ct. LEXIS 114
- Finelli v. Commissioner Jun 30, 1961 20 T.C.M. 976; 1961 Tax Ct. Memo LEXIS 150; 1961 T.C. Memo. 195
- Goodman v. Comm'r Jun 30, 1961 20 T.C.M. 997; 1961 Tax Ct. Memo LEXIS 156; 1961 T.C. Memo. 201
- Graham v. Commissioner Jun 30, 1961 36 T.C. 612; 1961 U.S. Tax Ct. LEXIS 116