1971
538 United States Tax Court opinions from 1971.
- Estate of Barrett v. Commissioner Sep 16, 1971 Docket No. 2672-69 56 T.C. 1312; 1971 U.S. Tax Ct. LEXIS 57
- 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
- Martin v. Commissioner Sep 7, 1971 Docket Nos. 2875-70, 2876-70, 2877-70, 2878-70, 2879-70 56 T.C. 1255; 1971 U.S. Tax Ct. LEXIS 62
- 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
- Greenberg v. Commissioner Aug 31, 1971 30 T.C.M. 937; 1971 Tax Ct. Memo LEXIS 110; 1971 T.C. Memo. 220
- Kane v. Commissioner Aug 31, 1971 30 T.C.M. 943; 1971 Tax Ct. Memo LEXIS 111; 1971 T.C. Memo. 221
- Krause v. Commissioner Aug 31, 1971 56 T.C. 1242; 1971 U.S. Tax Ct. LEXIS 66
- Luckman v. Commissioner Aug 31, 1971 56 T.C. 1216; 1971 U.S. Tax Ct. LEXIS 64
- Nicholls, North, Buse Co. v. Commissioner Aug 31, 1971 56 T.C. 1225; 1971 U.S. Tax Ct. LEXIS 65
- Smith v. Commissioner Aug 31, 1971 56 T.C. 1249; 1971 U.S. Tax Ct. LEXIS 67
- Fisher v. Commissioner Aug 30, 1971 Docket No. 647-69 56 T.C. 1201; 1971 U.S. Tax Ct. LEXIS 68
- Fisher v. Commissioner Aug 30, 1971 56 T.C. 1201
- Hudlow v. Commissioner Aug 30, 1971 30 T.C.M. 894; 1971 Tax Ct. Memo LEXIS 114; 1971 T.C. Memo. 218
- Estate of Skifter v. Commissioner Aug 26, 1971 Docket No. 5958-68 56 T.C. 1190; 1971 U.S. Tax Ct. LEXIS 70
- Korda v. Commissioner Aug 26, 1971 30 T.C.M. 888; 1971 Tax Ct. Memo LEXIS 115; 1971 T.C. Memo. 216
- Leisure Time Enterprises, Inc. v. Commissioner Aug 26, 1971 Docket No. 1119-69 56 T.C. 1180; 1971 U.S. Tax Ct. LEXIS 69
- Parker v. Commissioner Aug 26, 1971 30 T.C.M. 890; 1971 Tax Ct. Memo LEXIS 116; 1971 T.C. Memo. 217
- Keeler v. Commissioner Aug 25, 1971 30 T.C.M. 876; 1971 Tax Ct. Memo LEXIS 119; 1971 T.C. Memo. 214
- Muldoon v. Commissioner Aug 25, 1971 30 T.C.M. 873; 1971 Tax Ct. Memo LEXIS 118; 1971 T.C. Memo. 213
- Trailmont Park, Inc. v. Commissioner Aug 25, 1971 30 T.C.M. 871; 1971 Tax Ct. Memo LEXIS 117; 1971 T.C. Memo. 212
- Zimco Electric Supply Co. v. Commissioner Aug 25, 1971 30 T.C.M. 878; 1971 Tax Ct. Memo LEXIS 120; 1971 T.C. Memo. 215
- Arditto v. Commissioner Aug 24, 1971 30 T.C.M. 866; 1971 Tax Ct. Memo LEXIS 121; 1971 T.C. Memo. 210
- Harris v. Commissioner Aug 24, 1971 56 T.C. 1165; 1971 U.S. Tax Ct. LEXIS 71
- Kay v. Commissioner Aug 24, 1971 30 T.C.M. 870; 1971 Tax Ct. Memo LEXIS 122; 1971 T.C. Memo. 211
- Demeter v. Commissioner Aug 23, 1971 30 T.C.M. 863; 1971 Tax Ct. Memo LEXIS 124; 1971 T.C. Memo. 209
- Evans v. Commissioner Aug 23, 1971 56 T.C. 1142; 1971 U.S. Tax Ct. LEXIS 74
- Frey v. Commissioner Aug 23, 1971 30 T.C.M. 861; 1971 Tax Ct. Memo LEXIS 123; 1971 T.C. Memo. 208
- Rubin v. Commissioner Aug 23, 1971 56 T.C. 1155; 1971 U.S. Tax Ct. LEXIS 75
- Stevens v. Commissioner Aug 23, 1971 Docket No. 4363-70 56 T.C. 1139; 1971 U.S. Tax Ct. LEXIS 73
- Warner v. Commissioner Aug 23, 1971 56 T.C. 1126; 1971 U.S. Tax Ct. LEXIS 72