1971
538 United States Tax Court opinions from 1971.
- Skolnik v. Commissioner Mar 24, 1971 55 T.C. 1055; 1971 U.S. Tax Ct. LEXIS 167
- Hendrix v. Commissioner Mar 23, 1971 30 T.C.M. 221; 1971 Tax Ct. Memo LEXIS 284; 1971 T.C. Memo. 49
- Jiu v. Commissioner Mar 23, 1971 30 T.C.M. 220; 1971 Tax Ct. Memo LEXIS 283; 1971 T.C. Memo. 48
- Western & Southern Life Ins. Co. v. Commissioner Mar 23, 1971 Docket No. 4223-69 55 T.C. 1036; 1971 U.S. Tax Ct. LEXIS 169
- Hope v. Commissioner Mar 22, 1971 55 T.C. 1020; 1971 U.S. Tax Ct. LEXIS 170
- Steiner v. Commissioner Mar 18, 1971 Docket No. 5436-68 55 T.C. 1018; 1971 U.S. Tax Ct. LEXIS 171
- American Lithofold Corp. v. Commissioner Mar 16, 1971 55 T.C. 904; 1971 U.S. Tax Ct. LEXIS 172
- Lemasters v. Commissioner Mar 16, 1971 30 T.C.M. 218; 1971 Tax Ct. Memo LEXIS 285; 1971 T.C. Memo. 47
- Salley v. Commissioner Mar 15, 1971 Docket No. 4852-68 55 T.C. 896; 1971 U.S. Tax Ct. LEXIS 173
- Straub Distributing Co. v. Commissioner Mar 15, 1971 30 T.C.M. 207; 1971 Tax Ct. Memo LEXIS 286; 1971 T.C. Memo. 46
- Cain v. Commissioner Mar 11, 1971 30 T.C.M. 197; 1971 Tax Ct. Memo LEXIS 287; 1971 T.C. Memo. 45
- Leslie v. Commissioner Mar 10, 1971 30 T.C.M. 195; 1971 Tax Ct. Memo LEXIS 288; 1971 T.C. Memo. 44
- Rider v. Commissioner Mar 9, 1971 30 T.C.M. 188; 1971 Tax Ct. Memo LEXIS 289; 1971 T.C. Memo. 43
- Charles v. Commissioner Mar 8, 1971 Docket No. 367-69 SC. 30 T.C.M. 182; 1971 Tax Ct. Memo LEXIS 291; 1971 T.C. Memo. 42
- Horner v. Commissioner Mar 8, 1971 30 T.C.M. 180; 1971 Tax Ct. Memo LEXIS 290; 1971 T.C. Memo. 41
- Estate of Prudowsky v. Commissioner Mar 3, 1971 55 T.C. 890; 1971 U.S. Tax Ct. LEXIS 174
- Rundell v. Commissioner Mar 3, 1971 30 T.C.M. 177; 1971 Tax Ct. Memo LEXIS 292; 1971 T.C. Memo. 40
- Corbett v. Commissioner Mar 1, 1971 55 T.C. 884; 1971 U.S. Tax Ct. LEXIS 175
- Malcolm v. Commissioner Mar 1, 1971 30 T.C.M. 174; 1971 Tax Ct. Memo LEXIS 293; 1971 T.C. Memo. 39
- Adirondack League Club v. Commissioner Feb 25, 1971 55 T.C. 796; 1971 U.S. Tax Ct. LEXIS 176
- Cincinnati Transit, Inc. v. Commissioner Feb 25, 1971 Docket No. 904-70 55 T.C. 879; 1971 U.S. Tax Ct. LEXIS 181
- Kent Homes, Inc. v. Commissioner Feb 25, 1971 55 T.C. 820; 1971 U.S. Tax Ct. LEXIS 177
- Macdonald v. Comm'r Feb 25, 1971 55 T.C. 840; 1971 U.S. Tax Ct. LEXIS 178; 170 U.S.P.Q. (BNA) 133
- MacDonald v. Commissioner Feb 25, 1971 55 T.C. 840
- Pacific Coast Music Jobbers, Inc. v. Commissioner Feb 25, 1971 55 T.C. 866; 1971 U.S. Tax Ct. LEXIS 180
- Robertson v. Commissioner Feb 25, 1971 55 T.C. 862; 1971 U.S. Tax Ct. LEXIS 179
- Shapolsky v. Commissioner Feb 24, 1971 30 T.C.M. 157; 1971 Tax Ct. Memo LEXIS 294; 1971 T.C. Memo. 37
- Wise v. Commissioner Feb 24, 1971 30 T.C.M. 169; 1971 Tax Ct. Memo LEXIS 295; 1971 T.C. Memo. 38
- Davis v. Commissioner Feb 23, 1971 30 T.C.M. 155; 1971 Tax Ct. Memo LEXIS 298; 1971 T.C. Memo. 36
- Kincheloe v. Commissioner Feb 23, 1971 30 T.C.M. 154; 1971 Tax Ct. Memo LEXIS 297; 1971 T.C. Memo. 35
- McCoy v. Commissioner Feb 23, 1971 30 T.C.M. 146; 1971 Tax Ct. Memo LEXIS 296; 1971 T.C. Memo. 34
- Tucker v. Commissioner Feb 23, 1971 55 T.C. 783; 1971 U.S. Tax Ct. LEXIS 182
- Ford Dealers Advertising Fund, Inc. v. Commissioner Feb 22, 1971 Docket No. 2595-69 55 T.C. 761; 1971 U.S. Tax Ct. LEXIS 183
- Griggs v. Commissioner Feb 22, 1971 Docket No. 2829-70-SC. 30 T.C.M. 141; 1971 Tax Ct. Memo LEXIS 299; 1971 T.C. Memo. 33
- Kimes v. Commissioner Feb 22, 1971 55 T.C. 774; 1971 U.S. Tax Ct. LEXIS 184
- Rountree v. Commissioner Feb 18, 1971 30 T.C.M. 137; 1971 Tax Ct. Memo LEXIS 300; 1971 T.C. Memo. 32
- Anderson v. Commissioner Feb 16, 1971 55 T.C. 756; 1971 U.S. Tax Ct. LEXIS 186
- Granan v. Commissioner Feb 16, 1971 55 T.C. 753; 1971 U.S. Tax Ct. LEXIS 185
- Bane v. Commissioner Feb 11, 1971 30 T.C.M. 125; 1971 Tax Ct. Memo LEXIS 302; 1971 T.C. Memo. 31
- Sauvigne v. Commissioner Feb 11, 1971 30 T.C.M. 123; 1971 Tax Ct. Memo LEXIS 301; 1971 T.C. Memo. 30
- Betz v. Commissioner Feb 10, 1971 30 T.C.M. 119; 1971 Tax Ct. Memo LEXIS 303; 1971 T.C. Memo. 29
- Heidrich v. Commissioner Feb 10, 1971 Docket Nos. 2409-69, 2410-69, 2423-69, 2424-69, 2425-69, 2459-69 55 T.C. 746; 1971 U.S. Tax Ct. LEXIS 188
- Estate of Casey v. Commissioner Feb 8, 1971 55 T.C. 737; 1971 U.S. Tax Ct. LEXIS 189
- Pharr v. Commissioner Feb 8, 1971 30 T.C.M. 118; 1971 Tax Ct. Memo LEXIS 305; 1971 T.C. Memo. 28
- Webb v. Commissioner Feb 8, 1971 55 T.C. 743; 1971 U.S. Tax Ct. LEXIS 190
- Whitt v. Commissioner Feb 8, 1971 30 T.C.M. 116; 1971 Tax Ct. Memo LEXIS 304; 1971 T.C. Memo. 27
- John B. White, Inc. v. Commissioner Feb 4, 1971 55 T.C. 729; 1971 U.S. Tax Ct. LEXIS 191
- Bishop v. Commissioner Feb 3, 1971 55 T.C. 720; 1971 U.S. Tax Ct. LEXIS 192
- Clemons v. Commissioner Feb 3, 1971 30 T.C.M. 114; 1971 Tax Ct. Memo LEXIS 306; 1971 T.C. Memo. 26
- Masters v. Commissioner Feb 2, 1971 30 T.C.M. 113; 1971 Tax Ct. Memo LEXIS 307; 1971 T.C. Memo. 25