1971
538 United States Tax Court opinions from 1971.
- 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
- ABKCO Industries, Inc. v. Commissioner Aug 18, 1971 Docket No. 4412-67 56 T.C. 1083; 1971 U.S. Tax Ct. LEXIS 78
- Masline v. Commissioner Aug 18, 1971 Docket No. 3922-69. 30 T.C.M. 850; 1971 Tax Ct. Memo LEXIS 129; 1971 T.C. Memo. 204
- 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
- Hicks Co. v. Commissioner Aug 9, 1971 Docket Nos. 3332-69, 3333-69, 3334-69 56 T.C. 982; 1971 U.S. Tax Ct. LEXIS 87
- Howlett v. Commissioner Aug 9, 1971 Docket Nos. 5354-67, 1115-68, 1116-68, 1117-68 56 T.C. 951; 1971 U.S. Tax Ct. LEXIS 84
- Kennelly v. Commissioner Aug 9, 1971 Docket No. 1962-69 56 T.C. 936; 1971 U.S. Tax Ct. LEXIS 82
- 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
- Medved v. Commissioner Aug 3, 1971 30 T.C.M. 776; 1971 Tax Ct. Memo LEXIS 145; 1971 T.C. Memo. 188
- Sedor v. Commissioner Aug 3, 1971 30 T.C.M. 774; 1971 Tax Ct. Memo LEXIS 144; 1971 T.C. Memo. 187
- Elrick v. Commissioner Aug 2, 1971 56 T.C. 903; 1971 U.S. Tax Ct. LEXIS 89
- Mennuto v. Commissioner Aug 2, 1971 56 T.C. 910; 1971 U.S. Tax Ct. LEXIS 90
- Chwalow v. Commissioner Jul 29, 1971 30 T.C.M. 770; 1971 Tax Ct. Memo LEXIS 148; 1971 T.C. Memo. 185
- Dean v. Commissioner Jul 29, 1971 56 T.C. 895; 1971 U.S. Tax Ct. LEXIS 92
- Estate of De Bie v. Commissioner Jul 29, 1971 56 T.C. 876; 1971 U.S. Tax Ct. LEXIS 91
- Winslow v. Commissioner Jul 29, 1971 30 T.C.M. 769; 1971 Tax Ct. Memo LEXIS 147; 1971 T.C. Memo. 184
- O'Rourke v. Commissioner Jul 28, 1971 30 T.C.M. 766; 1971 Tax Ct. Memo LEXIS 149; 1971 T.C. Memo. 182
- Oman v. Commissioner Jul 28, 1971 30 T.C.M. 767; 1971 Tax Ct. Memo LEXIS 150; 1971 T.C. Memo. 183
- Randall v. Commissioner Jul 28, 1971 56 T.C. 869; 1971 U.S. Tax Ct. LEXIS 93
- De Lauzirika v. Commissioner Jul 27, 1971 30 T.C.M. 764; 1971 Tax Ct. Memo LEXIS 151; 1971 T.C. Memo. 181
- Kamborian v. Commissioner Jul 27, 1971 56 T.C. 847; 1971 U.S. Tax Ct. LEXIS 94
- Barry v. Commissioner Jul 26, 1971 30 T.C.M. 757; 1971 Tax Ct. Memo LEXIS 156; 1971 T.C. Memo. 179
- Brennan v. Commissioner Jul 26, 1971 30 T.C.M. 751; 1971 Tax Ct. Memo LEXIS 153; 1971 T.C. Memo. 176
- Dollar v. Commissioner Jul 26, 1971 30 T.C.M. 752; 1971 Tax Ct. Memo LEXIS 154; 1971 T.C. Memo. 177
- Maples v. Commissioner Jul 26, 1971 30 T.C.M. 760; 1971 Tax Ct. Memo LEXIS 157; 1971 T.C. Memo. 180