1971
538 United States Tax Court opinions from 1971.
- Sims v. Commissioner Nov 29, 1971 30 T.C.M. 1295; 1971 Tax Ct. Memo LEXIS 33; 1971 T.C. Memo. 303
- Sinskey v. Commissioner Nov 29, 1971 30 T.C.M. 1286; 1971 Tax Ct. Memo LEXIS 32; 1971 T.C. Memo. 302
- Todd v. Commissioner Nov 29, 1971 Docket No. 3953-70 57 T.C. 288; 1971 U.S. Tax Ct. LEXIS 20
- Hicks v. Commissioner Nov 24, 1971 30 T.C.M. 1259; 1971 Tax Ct. Memo LEXIS 34; 1971 T.C. Memo. 298
- Richards v. Commissioner Nov 24, 1971 Docket Nos. 3304-69, 4057-69 57 T.C. 278; 1971 U.S. Tax Ct. LEXIS 21
- Harper v. Commissioner Nov 23, 1971 30 T.C.M. 1255; 1971 Tax Ct. Memo LEXIS 35; 1971 T.C. Memo. 296
- Meriwether v. Commissioner Nov 23, 1971 30 T.C.M. 1256; 1971 Tax Ct. Memo LEXIS 36; 1971 T.C. Memo. 297
- Steinmann v. Commissioner Nov 22, 1971 30 T.C.M. 1251; 1971 Tax Ct. Memo LEXIS 37; 1971 T.C. Memo. 295
- Haugen v. Commissioner Nov 18, 1971 30 T.C.M. 1247; 1971 Tax Ct. Memo LEXIS 38; 1971 T.C. Memo. 294
- Seed v. Commissioner Nov 18, 1971 Docket Nos. 1845-69, 2300-69 57 T.C. 265; 1971 U.S. Tax Ct. LEXIS 22
- Gallery v. Commissioner Nov 17, 1971 Docket No. 6408-69SC 57 T.C. 257; 1971 U.S. Tax Ct. LEXIS 26
- Kellner v. Commissioner Nov 17, 1971 30 T.C.M. 1240; 1971 Tax Ct. Memo LEXIS 39; 1971 T.C. Memo. 293
- Newton v. Commissioner Nov 17, 1971 Docket No. 7576-70SC 57 T.C. 245; 1971 U.S. Tax Ct. LEXIS 24
- 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
- Smyers v. Commissioner Nov 8, 1971 Docket Nos. 4557-69, 4558-69, 4559-69 57 T.C. 189; 1971 U.S. Tax Ct. LEXIS 29
- Sullivan v. Commissioner Nov 8, 1971 30 T.C.M. 1219; 1971 Tax Ct. Memo LEXIS 45; 1971 T.C. Memo. 284
- Taylor-Winfield Corp. v. Comm'r Nov 8, 1971 Docket Nos. 796-68, 1184-70 57 T.C. 205; 1971 U.S. Tax Ct. LEXIS 30; 172 U.S.P.Q. (BNA) 131
- 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
- Estate of Elliott v. Commissioner Oct 28, 1971 Dockets Nos. 5731-69, 5732-69, 5733-69, 5734-69, 5735-69, 5736-69 57 T.C. 152; 1971 U.S. Tax Ct. LEXIS 35
- 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