1971
479 United States Tax Court opinions from 1971.
- Sutton v. Commissioner Nov 17, 1971 57 T.C. 239; 1971 U.S. Tax Ct. LEXIS 23
- Winters Coal Co. v. Commissioner Nov 17, 1971 57 T.C. 249; 1971 U.S. Tax Ct. LEXIS 25
- Winters v. Commissioner Nov 16, 1971 30 T.C.M. 1238; 1971 Tax Ct. Memo LEXIS 40; 1971 T.C. Memo. 290
- Bernuth v. Commissioner Nov 15, 1971 57 T.C. 225; 1971 U.S. Tax Ct. LEXIS 28; 41 Oil & Gas Rep. 443
- Wood v. Commissioner Nov 15, 1971 57 T.C. 220; 1971 U.S. Tax Ct. LEXIS 27
- Gregory v. Comm'r Nov 11, 1971 30 T.C.M. 1232; 1971 Tax Ct. Memo LEXIS 41; 1971 T.C. Memo. 291
- Smart v. Commissioner Nov 11, 1971 30 T.C.M. 1237; 1971 Tax Ct. Memo LEXIS 42; 1971 T.C. Memo. 292
- Klawitter v. Commissioner Nov 9, 1971 30 T.C.M. 1231; 1971 Tax Ct. Memo LEXIS 44; 1971 T.C. Memo. 289
- Taylor v. Commissioner Nov 9, 1971 30 T.C.M. 1229; 1971 Tax Ct. Memo LEXIS 43; 1971 T.C. Memo. 288
- Estate of Bell v. Commissioner Nov 8, 1971 30 T.C.M. 1221; 1971 Tax Ct. Memo LEXIS 46; 1971 T.C. Memo. 285
- Kandell v. Commissioner Nov 8, 1971 30 T.C.M. 1227; 1971 Tax Ct. Memo LEXIS 48; 1971 T.C. Memo. 287
- Madziarz v. Commissioner Nov 8, 1971 30 T.C.M. 1226; 1971 Tax Ct. Memo LEXIS 47; 1971 T.C. Memo. 286
- Sullivan v. Commissioner Nov 8, 1971 30 T.C.M. 1219; 1971 Tax Ct. Memo LEXIS 45; 1971 T.C. Memo. 284
- ISC Industries, Inc. v. Commissioner Nov 3, 1971 30 T.C.M. 1216; 1971 Tax Ct. Memo LEXIS 50; 1971 T.C. Memo. 283
- Roberts v. Commissioner Nov 3, 1971 30 T.C.M. 1214; 1971 Tax Ct. Memo LEXIS 49; 1971 T.C. Memo. 282
- Austin State Bank v. Commissioner Nov 2, 1971 57 T.C. 180; 1971 U.S. Tax Ct. LEXIS 31
- Coopersmith v. Commissioner Nov 2, 1971 30 T.C.M. 1203; 1971 Tax Ct. Memo LEXIS 51; 1971 T.C. Memo. 280
- Weaver Popcorn Co. v. Commissioner Nov 2, 1971 30 T.C.M. 1204; 1971 Tax Ct. Memo LEXIS 52; 1971 T.C. Memo. 281
- Baker v. Commissioner Nov 1, 1971 30 T.C.M. 1192; 1971 Tax Ct. Memo LEXIS 53; 1971 T.C. Memo. 278
- Estate of Allison v. Commissioner Nov 1, 1971 57 T.C. 174; 1971 U.S. Tax Ct. LEXIS 33
- Legg v. Commissioner Nov 1, 1971 57 T.C. 164; 1971 U.S. Tax Ct. LEXIS 32
- Steinhaus v. Commissioner Nov 1, 1971 30 T.C.M. 1197; 1971 Tax Ct. Memo LEXIS 54; 1971 T.C. Memo. 279
- C & A Land Co. v. Commissioner Oct 28, 1971 30 T.C.M. 1184; 1971 Tax Ct. Memo LEXIS 58; 1971 T.C. Memo. 276
- Fausner v. Commissioner Oct 28, 1971 30 T.C.M. 1187; 1971 Tax Ct. Memo LEXIS 59; 1971 T.C. Memo. 277
- Gonzalez v. Commissioner Oct 28, 1971 30 T.C.M. 1181; 1971 Tax Ct. Memo LEXIS 57; 1971 T.C. Memo. 275
- MacAdam v. Commissioner Oct 28, 1971 30 T.C.M. 1179; 1971 Tax Ct. Memo LEXIS 56; 1971 T.C. Memo. 274
- Oppewal v. Commissioner Oct 28, 1971 30 T.C.M. 1177; 1971 Tax Ct. Memo LEXIS 55; 1971 T.C. Memo. 273
- Vest v. Commissioner Oct 28, 1971 57 T.C. 128; 1971 U.S. Tax Ct. LEXIS 34; 41 Oil & Gas Rep. 272
- Cozad v. Commissioner Oct 27, 1971 30 T.C.M. 1166; 1971 Tax Ct. Memo LEXIS 60; 1971 T.C. Memo. 272
- Corcoran v. Commissioner Oct 26, 1971 30 T.C.M. 1159; 1971 Tax Ct. Memo LEXIS 61; 1971 T.C. Memo. 269
- Empire Mortg. & Inv. Co. v. Commissioner Oct 26, 1971 30 T.C.M. 1161; 1971 Tax Ct. Memo LEXIS 62; 1971 T.C. Memo. 270
- Kiah v. Commissioner Oct 26, 1971 30 T.C.M. 1165; 1971 Tax Ct. Memo LEXIS 63; 1971 T.C. Memo. 271
- R. A. Stewart & Co. v. Commissioner Oct 26, 1971 57 T.C. 122; 1971 U.S. Tax Ct. LEXIS 36
- Rodman v. Commissioner Oct 21, 1971 57 T.C. 113; 1971 U.S. Tax Ct. LEXIS 37; 41 Oil & Gas Rep. 256
- Meyers v. Commissioner Oct 19, 1971 30 T.C.M. 1154; 1971 Tax Ct. Memo LEXIS 64; 1971 T.C. Memo. 268
- Clodfelter v. Commissioner Oct 18, 1971 57 T.C. 102; 1971 U.S. Tax Ct. LEXIS 38
- Dykes v. Commissioner Oct 18, 1971 30 T.C.M. 1141; 1971 Tax Ct. Memo LEXIS 65; 1971 T.C. Memo. 266
- Orenduff v. Commissioner Oct 18, 1971 30 T.C.M. 1146; 1971 Tax Ct. Memo LEXIS 66; 1971 T.C. Memo. 267
- Roderick v. Commissioner Oct 18, 1971 57 T.C. 108; 1971 U.S. Tax Ct. LEXIS 39
- Brittingham v. Commissioner Oct 14, 1971 57 T.C. 91; 1971 U.S. Tax Ct. LEXIS 42
- Forsythe v. Commissioner Oct 14, 1971 30 T.C.M. 1139; 1971 Tax Ct. Memo LEXIS 67; 1971 T.C. Memo. 265
- Melbourne Ranches, Inc. v. Commissioner Oct 13, 1971 30 T.C.M. 1132; 1971 Tax Ct. Memo LEXIS 68; 1971 T.C. Memo. 264
- Bongiovanni v. Commissioner Oct 12, 1971 30 T.C.M. 1124; 1971 Tax Ct. Memo LEXIS 70; 1971 T.C. Memo. 262
- Estate of Bonnell v. Commissioner Oct 12, 1971 30 T.C.M. 1127; 1971 Tax Ct. Memo LEXIS 71; 1971 T.C. Memo. 263
- Truelove v. Commissioner Oct 12, 1971 30 T.C.M. 1122; 1971 Tax Ct. Memo LEXIS 69; 1971 T.C. Memo. 261
- Estate of Streeter v. Commissioner Oct 7, 1971 30 T.C.M. 1118; 1971 Tax Ct. Memo LEXIS 72; 1971 T.C. Memo. 260
- Dean v. Commissioner Oct 6, 1971 57 T.C. 32; 1971 U.S. Tax Ct. LEXIS 43
- Estate of O'Brien v. Commissioner Oct 5, 1971 57 T.C. 27; 1971 U.S. Tax Ct. LEXIS 45
- Fuller v. Commissioner Oct 5, 1971 30 T.C.M. 1116; 1971 Tax Ct. Memo LEXIS 74; 1971 T.C. Memo. 259
- Smith v. Commissioner Oct 5, 1971 30 T.C.M. 1114; 1971 Tax Ct. Memo LEXIS 73; 1971 T.C. Memo. 258