1961
619 United States Tax Court opinions from 1961.
- 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
- Liant Record, Inc. v. Commissioner Apr 28, 1961 Docket Nos. 72955, 83431, 83432, 83433 36 T.C. 224; 1961 U.S. Tax Ct. LEXIS 161
- 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 Docket No. 83717 36 T.C. 173; 1961 U.S. Tax Ct. LEXIS 164
- 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
- Jaglom v. Commissioner Apr 20, 1961 Docket No. 77152 36 T.C. 126; 1961 U.S. Tax Ct. LEXIS 173
- Estate of Gowdey v. Commissioner Apr 19, 1961 20 T.C.M. 555; 1961 Tax Ct. Memo LEXIS 238; 1961 T.C. Memo. 112
- Darco Realty Corp. v. Commissioner Apr 18, 1961 Docket No. 72287. 20 T.C.M. 544; 1961 Tax Ct. Memo LEXIS 239; 1961 T.C. Memo. 110
- Ludlow v. Commissioner Apr 18, 1961 36 T.C. 102; 1961 U.S. Tax Ct. LEXIS 174
- Nicoll v. Commissioner Apr 18, 1961 Docket No. 72456. 20 T.C.M. 552; 1961 Tax Ct. Memo LEXIS 240; 1961 T.C. Memo. 111
- 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
- Bradbury v. Commissioner Mar 31, 1961 20 T.C.M. 491; 1961 Tax Ct. Memo LEXIS 259; 1961 T.C. Memo. 104
- Braude v. Commissioner Mar 31, 1961 35 T.C. 1158; 1961 U.S. Tax Ct. LEXIS 185
- Chicago & W. I. R. Co. v. Commissioner Mar 31, 1961 20 T.C.M. 479; 1961 Tax Ct. Memo LEXIS 258; 1961 T.C. Memo. 103
- Denman v. Commissioner Mar 31, 1961 35 T.C. 1140; 1961 U.S. Tax Ct. LEXIS 182
- Edge v. Commissioner Mar 31, 1961 Docket No. 77975. 20 T.C.M. 421; 1961 Tax Ct. Memo LEXIS 249; 1961 T.C. Memo. 94