1961
556 United States Tax Court opinions from 1961.
- Estate of Knox v. Commissioner May 10, 1961 20 T.C.M. 642; 1961 Tax Ct. Memo LEXIS 221; 1961 T.C. Memo. 129
- Estate of Grobart v. Commissioner May 9, 1961 20 T.C.M. 629; 1961 Tax Ct. Memo LEXIS 222; 1961 T.C. Memo. 128
- Beggs v. Commissioner May 8, 1961 20 T.C.M. 626; 1961 Tax Ct. Memo LEXIS 224; 1961 T.C. Memo. 127
- Lopo v. Commissioner May 8, 1961 20 T.C.M. 620; 1961 Tax Ct. Memo LEXIS 223; 1961 T.C. Memo. 126
- Klaas v. Commissioner May 5, 1961 36 T.C. 239; 1961 U.S. Tax Ct. LEXIS 156
- Blackwell v. Commissioner May 4, 1961 20 T.C.M. 599; 1961 Tax Ct. Memo LEXIS 225; 1961 T.C. Memo. 124
- Marot v. Commissioner May 4, 1961 36 T.C. 238; 1961 U.S. Tax Ct. LEXIS 157
- Ruprecht v. Commissioner May 4, 1961 20 T.C.M. 618; 1961 Tax Ct. Memo LEXIS 226; 1961 T.C. Memo. 125
- Clarke Fashions, Inc. v. Commissioner Apr 28, 1961 20 T.C.M. 589; 1961 Tax Ct. Memo LEXIS 230; 1961 T.C. Memo. 121
- Fowler Hosiery Co. v. Commissioner Apr 28, 1961 36 T.C. 201; 1961 U.S. Tax Ct. LEXIS 160
- Guarantee Title & Trust Co. v. Commissioner Apr 28, 1961 20 T.C.M. 594; 1961 Tax Ct. Memo LEXIS 231; 1961 T.C. Memo. 122
- Johnson v. Commissioner Apr 28, 1961 20 T.C.M. 582; 1961 Tax Ct. Memo LEXIS 228; 1961 T.C. Memo. 119
- Shapiro v. Commissioner Apr 28, 1961 20 T.C.M. 579; 1961 Tax Ct. Memo LEXIS 227; 1961 T.C. Memo. 118
- Stevens v. Commissioner Apr 28, 1961 36 T.C. 184; 1961 U.S. Tax Ct. LEXIS 158
- Williams v. Commissioner Apr 28, 1961 36 T.C. 195; 1961 U.S. Tax Ct. LEXIS 159
- Wilson v. Commissioner Apr 28, 1961 20 T.C.M. 583; 1961 Tax Ct. Memo LEXIS 229; 1961 T.C. Memo. 120
- Zimmerman v. Commissioner Apr 28, 1961 36 T.C. 235; 1961 U.S. Tax Ct. LEXIS 162
- Atzingen-Whitehouse Dairy, Inc. v. Commissioner Apr 27, 1961 36 T.C. 173
- Bebb v. Commissioner Apr 27, 1961 36 T.C. 170; 1961 U.S. Tax Ct. LEXIS 163
- Bloomingdale Dairy Co. v. Commissioner Apr 27, 1961 20 T.C.M. 575; 1961 Tax Ct. Memo LEXIS 233; 1961 T.C. Memo. 117
- Parker v. Commissioner Apr 27, 1961 20 T.C.M. 597; 1961 Tax Ct. Memo LEXIS 232; 1961 T.C. Memo. 123
- Grieb v. Commissioner Apr 26, 1961 36 T.C. 156; 1961 U.S. Tax Ct. LEXIS 165
- Laube v. Commissioner Apr 25, 1961 20 T.C.M. 568; 1961 Tax Ct. Memo LEXIS 235; 1961 T.C. Memo. 116
- Sowell v. Commissioner Apr 25, 1961 20 T.C.M. 562; 1961 Tax Ct. Memo LEXIS 234; 1961 T.C. Memo. 115; 16 Oil & Gas Rep. 227
- Beeghly v. Commissioner Apr 24, 1961 36 T.C. 154; 1961 U.S. Tax Ct. LEXIS 167
- Segal v. Commissioner Apr 24, 1961 36 T.C. 148; 1961 U.S. Tax Ct. LEXIS 166
- Carter v. Commissioner Apr 21, 1961 36 T.C. 128; 1961 U.S. Tax Ct. LEXIS 168
- Klein Chocolate Co. v. Commissioner Apr 21, 1961 36 T.C. 142; 1961 U.S. Tax Ct. LEXIS 170
- Seward v. Commissioner Apr 21, 1961 20 T.C.M. 561; 1961 Tax Ct. Memo LEXIS 236; 1961 T.C. Memo. 114
- Sochurek v. Commissioner Apr 21, 1961 36 T.C. 131; 1961 U.S. Tax Ct. LEXIS 169
- Basila v. Commissioner Apr 20, 1961 36 T.C. 111; 1961 U.S. Tax Ct. LEXIS 171
- Estate of Jones v. Commissioner Apr 20, 1961 20 T.C.M. 558; 1961 Tax Ct. Memo LEXIS 237; 1961 T.C. Memo. 113
- Hailey v. Commissioner Apr 20, 1961 36 T.C. 120; 1961 U.S. Tax Ct. LEXIS 172
- Estate of Gowdey v. Commissioner Apr 19, 1961 20 T.C.M. 555; 1961 Tax Ct. Memo LEXIS 238; 1961 T.C. Memo. 112
- Ludlow v. Commissioner Apr 18, 1961 36 T.C. 102; 1961 U.S. Tax Ct. LEXIS 174
- Cooper Tire & Rubber Co. Employees' Retirement Fund v. Commissioner Apr 17, 1961 36 T.C. 96; 1961 U.S. Tax Ct. LEXIS 175
- P. M. Finance Corp. v. Commissioner Apr 14, 1961 20 T.C.M. 537; 1961 Tax Ct. Memo LEXIS 242; 1961 T.C. Memo. 108
- Stutsman v. Commissioner Apr 14, 1961 20 T.C.M. 541; 1961 Tax Ct. Memo LEXIS 243; 1961 T.C. Memo. 109
- Swift v. Commissioner Apr 14, 1961 20 T.C.M. 533; 1961 Tax Ct. Memo LEXIS 241; 1961 T.C. Memo. 107
- Estate of Iaconi v. Commissioner Apr 13, 1961 20 T.C.M. 502; 1961 Tax Ct. Memo LEXIS 244; 1961 T.C. Memo. 106
- Temple Square Mfg. Co. v. Commissioner Apr 12, 1961 36 T.C. 88; 1961 U.S. Tax Ct. LEXIS 176
- Braunstein v. Commissioner Apr 11, 1961 36 T.C. 22; 1961 U.S. Tax Ct. LEXIS 178
- Braunstein v. Commissioner Apr 11, 1961 36 T.C. 22
- Winter v. Commissioner Apr 11, 1961 36 T.C. 14; 1961 U.S. Tax Ct. LEXIS 177
- Baton Rouge Supply Co. v. Commissioner Apr 10, 1961 36 T.C. 1; 1961 U.S. Tax Ct. LEXIS 179
- Ditmars v. Commissioner Apr 7, 1961 20 T.C.M. 495; 1961 Tax Ct. Memo LEXIS 245; 1961 T.C. Memo. 105
- Artis v. Commissioner Mar 31, 1961 20 T.C.M. 415; 1961 Tax Ct. Memo LEXIS 247; 1961 T.C. Memo. 92
- Berckmans v. Commissioner Mar 31, 1961 20 T.C.M. 458; 1961 Tax Ct. Memo LEXIS 255; 1961 T.C. Memo. 100
- Booth v. Commissioner Mar 31, 1961 35 T.C. 1144; 1961 U.S. Tax Ct. LEXIS 183
- Bourg v. Commissioner Mar 31, 1961 20 T.C.M. 425; 1961 Tax Ct. Memo LEXIS 250; 1961 T.C. Memo. 95; 14 Oil & Gas Rep. 665