1971
479 United States Tax Court opinions from 1971.
- 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 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
- Korda v. Commissioner Aug 26, 1971 30 T.C.M. 888; 1971 Tax Ct. Memo LEXIS 115; 1971 T.C. Memo. 216
- 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
- Warner v. Commissioner Aug 23, 1971 56 T.C. 1126; 1971 U.S. Tax Ct. LEXIS 72
- Blackburn v. Commissioner Aug 19, 1971 30 T.C.M. 859; 1971 Tax Ct. Memo LEXIS 126; 1971 T.C. Memo. 207
- Erickson v. Commissioner Aug 19, 1971 56 T.C. 1112; 1971 U.S. Tax Ct. LEXIS 77
- Puckett v. Commissioner Aug 19, 1971 56 T.C. 1092; 1971 U.S. Tax Ct. LEXIS 76
- Runtch v. Commissioner Aug 19, 1971 30 T.C.M. 856; 1971 Tax Ct. Memo LEXIS 125; 1971 T.C. Memo. 206
- Rafferty v. Commissioner Aug 18, 1971 30 T.C.M. 848; 1971 Tax Ct. Memo LEXIS 128; 1971 T.C. Memo. 203
- Stanton v. Commissioner Aug 18, 1971 30 T.C.M. 847; 1971 Tax Ct. Memo LEXIS 127; 1971 T.C. Memo. 202
- Wickline v. Commissioner Aug 18, 1971 30 T.C.M. 855; 1971 Tax Ct. Memo LEXIS 130; 1971 T.C. Memo. 205
- Cooney v. Commissioner Aug 16, 1971 30 T.C.M. 845; 1971 Tax Ct. Memo LEXIS 133; 1971 T.C. Memo. 201
- Michaelis v. Commissioner Aug 16, 1971 30 T.C.M. 834; 1971 Tax Ct. Memo LEXIS 131; 1971 T.C. Memo. 199
- Nor-Cal Adjusters v. Commissioner Aug 16, 1971 30 T.C.M. 837; 1971 Tax Ct. Memo LEXIS 132; 1971 T.C. Memo. 200
- Collins v. Commissioner Aug 12, 1971 56 T.C. 1074; 1971 U.S. Tax Ct. LEXIS 79
- Ellis v. Commissioner Aug 12, 1971 56 T.C. 1079; 1971 U.S. Tax Ct. LEXIS 80
- Bryan v. Commissioner Aug 11, 1971 30 T.C.M. 833; 1971 Tax Ct. Memo LEXIS 135; 1971 T.C. Memo. 198
- Gray v. Commissioner Aug 11, 1971 56 T.C. 1032; 1971 U.S. Tax Ct. LEXIS 81
- Schaevitz v. Commissioner Aug 11, 1971 30 T.C.M. 823; 1971 Tax Ct. Memo LEXIS 134; 1971 T.C. Memo. 197
- Prizant v. Commissioner Aug 10, 1971 30 T.C.M. 817; 1971 Tax Ct. Memo LEXIS 136; 1971 T.C. Memo. 196
- American Terrazzo Strip Co. v. Commissioner Aug 9, 1971 56 T.C. 961; 1971 U.S. Tax Ct. LEXIS 85
- Cornelius v. Commissioner Aug 9, 1971 56 T.C. 976; 1971 U.S. Tax Ct. LEXIS 86
- Estate of Johnson v. Commissioner Aug 9, 1971 56 T.C. 944; 1971 U.S. Tax Ct. LEXIS 83
- Ruidoso Racing Asso. v. Commissioner Aug 9, 1971 30 T.C.M. 792; 1971 Tax Ct. Memo LEXIS 137; 1971 T.C. Memo. 194
- Seniff v. Commissioner Aug 9, 1971 30 T.C.M. 814; 1971 Tax Ct. Memo LEXIS 138; 1971 T.C. Memo. 195
- Aiken Industries, Inc. v. Commissioner Aug 5, 1971 56 T.C. 925; 1971 U.S. Tax Ct. LEXIS 88
- Emory v. Commissioner Aug 5, 1971 30 T.C.M. 785; 1971 Tax Ct. Memo LEXIS 139; 1971 T.C. Memo. 191
- Stanford v. Commissioner Aug 5, 1971 30 T.C.M. 788; 1971 Tax Ct. Memo LEXIS 140; 1971 T.C. Memo. 192
- Stebbins v. Commissioner Aug 5, 1971 30 T.C.M. 789; 1971 Tax Ct. Memo LEXIS 141; 1971 T.C. Memo. 193
- Lerner v. Commissioner Aug 4, 1971 30 T.C.M. 783; 1971 Tax Ct. Memo LEXIS 142; 1971 T.C. Memo. 190
- Blake v. Commissioner Aug 3, 1971 30 T.C.M. 781; 1971 Tax Ct. Memo LEXIS 146; 1971 T.C. Memo. 189
- Fosburg v. Commissioner Aug 3, 1971 30 T.C.M. 773; 1971 Tax Ct. Memo LEXIS 143; 1971 T.C. Memo. 186