1971
479 United States Tax Court opinions from 1971.
- Allen v. Commissioner Oct 4, 1971 57 T.C. 12; 1971 U.S. Tax Ct. LEXIS 47
- Bradley v. Commissioner Oct 4, 1971 57 T.C. 1; 1971 U.S. Tax Ct. LEXIS 46
- Janus v. Commissioner Oct 4, 1971 30 T.C.M. 1107; 1971 Tax Ct. Memo LEXIS 76; 1971 T.C. Memo. 257
- Olah v. Commissioner Oct 4, 1971 30 T.C.M. 1106; 1971 Tax Ct. Memo LEXIS 75; 1971 T.C. Memo. 256
- Craig v. Commissioner Sep 30, 1971 30 T.C.M. 1098; 1971 Tax Ct. Memo LEXIS 78; 1971 T.C. Memo. 254
- Ford v. Commissioner Sep 30, 1971 30 T.C.M. 1104; 1971 Tax Ct. Memo LEXIS 79; 1971 T.C. Memo. 255
- Pike v. Commissioner Sep 30, 1971 30 T.C.M. 1090; 1971 Tax Ct. Memo LEXIS 77; 1971 T.C. Memo. 252
- Tampa & G. C. R. Co. v. Commissioner Sep 30, 1971 56 T.C. 1393; 1971 U.S. Tax Ct. LEXIS 48
- Belt v. Commissioner Sep 29, 1971 30 T.C.M. 1094; 1971 Tax Ct. Memo LEXIS 81; 1971 T.C. Memo. 253
- Cogan v. Commissioner Sep 29, 1971 30 T.C.M. 1084; 1971 Tax Ct. Memo LEXIS 80; 1971 T.C. Memo. 251
- Nammack v. Commissioner Sep 29, 1971 56 T.C. 1379; 1971 U.S. Tax Ct. LEXIS 49
- Sieh v. Commissioner Sep 29, 1971 56 T.C. 1386; 1971 U.S. Tax Ct. LEXIS 50
- Dallas v. Commissioner Sep 28, 1971 30 T.C.M. 1071; 1971 Tax Ct. Memo LEXIS 82; 1971 T.C. Memo. 248
- Denison v. Commissioner Sep 28, 1971 30 T.C.M. 1074; 1971 Tax Ct. Memo LEXIS 83; 1971 T.C. Memo. 249
- Anderson v. Commissioner Sep 27, 1971 56 T.C. 1370; 1971 U.S. Tax Ct. LEXIS 52
- Estate of Walter v. Commissioner Sep 27, 1971 30 T.C.M. 1051; 1971 Tax Ct. Memo LEXIS 86; 1971 T.C. Memo. 244
- Herzberg v. Commissioner Sep 27, 1971 30 T.C.M. 1046; 1971 Tax Ct. Memo LEXIS 85; 1971 T.C. Memo. 243
- Intervest Enterprises, Inc. v. Commissioner Sep 27, 1971 30 T.C.M. 1056; 1971 Tax Ct. Memo LEXIS 87; 1971 T.C. Memo. 245
- Shoholm v. Commissioner Sep 27, 1971 30 T.C.M. 1070; 1971 Tax Ct. Memo LEXIS 89; 1971 T.C. Memo. 247
- Wieder v. Commissioner Sep 27, 1971 30 T.C.M. 1067; 1971 Tax Ct. Memo LEXIS 88; 1971 T.C. Memo. 246
- Bodley v. Commissioner Sep 23, 1971 56 T.C. 1357; 1971 U.S. Tax Ct. LEXIS 54
- Hess v. Commissioner Sep 23, 1971 30 T.C.M. 1043; 1971 Tax Ct. Memo LEXIS 90; 1971 T.C. Memo. 242
- Steiman v. Commissioner Sep 23, 1971 56 T.C. 1350; 1971 U.S. Tax Ct. LEXIS 53
- Electric & Neon, Inc. v. Commissioner Sep 21, 1971 56 T.C. 1324; 1971 U.S. Tax Ct. LEXIS 56
- Elliott v. Commissioner Sep 21, 1971 30 T.C.M. 1030; 1971 Tax Ct. Memo LEXIS 91; 1971 T.C. Memo. 239
- Foster v. Commissioner Sep 21, 1971 30 T.C.M. 1032; 1971 Tax Ct. Memo LEXIS 92; 1971 T.C. Memo. 240
- Haimowitz v. Commissioner Sep 21, 1971 30 T.C.M. 1034; 1971 Tax Ct. Memo LEXIS 93; 1971 T.C. Memo. 241
- Elliott v. Commissioner Sep 16, 1971 30 T.C.M. 1019; 1971 Tax Ct. Memo LEXIS 94; 1971 T.C. Memo. 237
- Seidel v. Commissioner Sep 16, 1971 30 T.C.M. 1021; 1971 Tax Ct. Memo LEXIS 95; 1971 T.C. Memo. 238
- Chippi v. Commissioner Sep 15, 1971 30 T.C.M. 1014; 1971 Tax Ct. Memo LEXIS 96; 1971 T.C. Memo. 236
- Ford v. Commissioner Sep 15, 1971 56 T.C. 1300; 1971 U.S. Tax Ct. LEXIS 58
- Hirsch v. Commissioner Sep 14, 1971 30 T.C.M. 1008; 1971 Tax Ct. Memo LEXIS 97; 1971 T.C. Memo. 235
- Martin v. Commissioner Sep 14, 1971 56 T.C. 1294; 1971 U.S. Tax Ct. LEXIS 59
- Cox v. Commissioner Sep 13, 1971 56 T.C. 1270; 1971 U.S. Tax Ct. LEXIS 60
- Grossman v. Commissioner Sep 13, 1971 30 T.C.M. 999; 1971 Tax Ct. Memo LEXIS 98; 1971 T.C. Memo. 233
- North Carolina Granite Corp. v. Commissioner Sep 13, 1971 56 T.C. 1281; 1971 U.S. Tax Ct. LEXIS 61
- Patterson v. Commissioner Sep 13, 1971 30 T.C.M. 1003; 1971 Tax Ct. Memo LEXIS 99; 1971 T.C. Memo. 234
- Marom v. Commissioner Sep 9, 1971 30 T.C.M. 994; 1971 Tax Ct. Memo LEXIS 100; 1971 T.C. Memo. 232
- Albachten v. Commissioner Sep 8, 1971 30 T.C.M. 984; 1971 Tax Ct. Memo LEXIS 103; 1971 T.C. Memo. 229
- Birnbaum v. Commissioner Sep 8, 1971 30 T.C.M. 989; 1971 Tax Ct. Memo LEXIS 105; 1971 T.C. Memo. 231
- Bohac Agency, Inc. v. Commissioner Sep 8, 1971 30 T.C.M. 979; 1971 Tax Ct. Memo LEXIS 102; 1971 T.C. Memo. 228
- Cogan v. Commissioner Sep 8, 1971 30 T.C.M. 986; 1971 Tax Ct. Memo LEXIS 104; 1971 T.C. Memo. 230
- Mazzotta v. Commissioner Sep 8, 1971 30 T.C.M. 976; 1971 Tax Ct. Memo LEXIS 101; 1971 T.C. Memo. 227
- Enright v. Commissioner Sep 7, 1971 56 T.C. 1261; 1971 U.S. Tax Ct. LEXIS 63
- Field v. Commissioner Sep 7, 1971 30 T.C.M. 961; 1971 Tax Ct. Memo LEXIS 106; 1971 T.C. Memo. 225
- Goodman v. Commissioner Sep 7, 1971 30 T.C.M. 970; 1971 Tax Ct. Memo LEXIS 107; 1971 T.C. Memo. 226
- Keeling v. Commissioner Sep 1, 1971 30 T.C.M. 954; 1971 Tax Ct. Memo LEXIS 108; 1971 T.C. Memo. 224
- Carrington v. Commissioner Aug 31, 1971 30 T.C.M. 950; 1971 Tax Ct. Memo LEXIS 112; 1971 T.C. Memo. 222
- Cataldo v. Commissioner Aug 31, 1971 30 T.C.M. 934; 1971 Tax Ct. Memo LEXIS 109; 1971 T.C. Memo. 219
- Crowson v. Commissioner Aug 31, 1971 30 T.C.M. 953; 1971 Tax Ct. Memo LEXIS 113; 1971 T.C. Memo. 223