1971
538 United States Tax Court opinions from 1971.
- Hoglander v. Commissioner May 18, 1971 30 T.C.M. 483; 1971 Tax Ct. Memo LEXIS 221; 1971 T.C. Memo. 113
- Joss v. Commissioner May 18, 1971 56 T.C. 378; 1971 U.S. Tax Ct. LEXIS 131
- Bailey v. Commissioner May 17, 1971 30 T.C.M. 460; 1971 Tax Ct. Memo LEXIS 225; 1971 T.C. Memo. 107
- Banks v. Commissioner May 17, 1971 30 T.C.M. 463; 1971 Tax Ct. Memo LEXIS 227; 1971 T.C. Memo. 109
- Berry v. Commissioner May 17, 1971 30 T.C.M. 465; 1971 Tax Ct. Memo LEXIS 228; 1971 T.C. Memo. 110
- El-Sabban v. Commissioner May 17, 1971 30 T.C.M. 453; 1971 Tax Ct. Memo LEXIS 223; 1971 T.C. Memo. 105
- Granzotto v. Commissioner May 17, 1971 30 T.C.M. 457; 1971 Tax Ct. Memo LEXIS 224; 1971 T.C. Memo. 106
- Klamm v. Commissioner May 17, 1971 30 T.C.M. 462; 1971 Tax Ct. Memo LEXIS 226; 1971 T.C. Memo. 108
- Sowder v. Commissioner May 17, 1971 30 T.C.M. 451; 1971 Tax Ct. Memo LEXIS 222; 1971 T.C. Memo. 104
- Estate of Krampf v. Commissioner May 13, 1971 56 T.C. 293; 1971 U.S. Tax Ct. LEXIS 132
- Hilton v. Commissioner May 13, 1971 30 T.C.M. 444; 1971 Tax Ct. Memo LEXIS 229; 1971 T.C. Memo. 102
- Kellner v. Commissioner May 13, 1971 30 T.C.M. 448; 1971 Tax Ct. Memo LEXIS 230; 1971 T.C. Memo. 103
- Lufkin Foundry & Mach. Co. v. Commissioner May 12, 1971 30 T.C.M. 400; 1971 Tax Ct. Memo LEXIS 231; 1971 T.C. Memo. 101
- Smith v. Comm'r May 12, 1971 Docket Nos. 5330-68, 3489-69 56 T.C. 263; 1971 U.S. Tax Ct. LEXIS 133
- Smith v. Commissioner May 12, 1971 56 T.C. 263
- Axelrod v. Commissioner May 10, 1971 56 T.C. 248; 1971 U.S. Tax Ct. LEXIS 134
- Richardson v. Commissioner May 10, 1971 30 T.C.M. 399; 1971 Tax Ct. Memo LEXIS 232; 1971 T.C. Memo. 100
- Dillin v. Commissioner May 6, 1971 56 T.C. 228; 1971 U.S. Tax Ct. LEXIS 137
- Dressler v. Commissioner May 6, 1971 56 T.C. 210; 1971 U.S. Tax Ct. LEXIS 135
- Morrell v. Comm'r May 6, 1971 30 T.C.M. 393; 1971 Tax Ct. Memo LEXIS 234; 1971 T.C. Memo. 99
- Ouellette v. Commissioner May 6, 1971 30 T.C.M. 390; 1971 Tax Ct. Memo LEXIS 233; 1971 T.C. Memo. 98
- Stone v. Commissioner May 6, 1971 Docket No. 1695-68 56 T.C. 213; 1971 U.S. Tax Ct. LEXIS 136
- Cotner v. Commissioner May 4, 1971 30 T.C.M. 389; 1971 Tax Ct. Memo LEXIS 235; 1971 T.C. Memo. 97
- Estate of Beck v. Comm'r May 3, 1971 Docket Nos. 858-66, 859-66, 860-66, 861-66, 4999-66 56 T.C. 297; 1971 U.S. Tax Ct. LEXIS 138
- Hays v. Commissioner May 3, 1971 30 T.C.M. 378; 1971 Tax Ct. Memo LEXIS 236; 1971 T.C. Memo. 95
- Padgett v. Commissioner May 3, 1971 30 T.C.M. 383; 1971 Tax Ct. Memo LEXIS 237; 1971 T.C. Memo. 96
- Barnett v. Commissioner Apr 29, 1971 30 T.C.M. 375; 1971 Tax Ct. Memo LEXIS 240; 1971 T.C. Memo. 93
- Connelly v. Commissioner Apr 29, 1971 30 T.C.M. 376; 1971 Tax Ct. Memo LEXIS 241; 1971 T.C. Memo. 94
- McKarzel v. Commissioner Apr 29, 1971 30 T.C.M. 366; 1971 Tax Ct. Memo LEXIS 238; 1971 T.C. Memo. 91
- Weiman v. Commissioner Apr 29, 1971 30 T.C.M. 372; 1971 Tax Ct. Memo LEXIS 239; 1971 T.C. Memo. 92
- Aagaard v. Commissioner Apr 28, 1971 56 T.C. 191; 1971 U.S. Tax Ct. LEXIS 139
- Gould v. Commissioner Apr 28, 1971 30 T.C.M. 365; 1971 Tax Ct. Memo LEXIS 244; 1971 T.C. Memo. 90
- Mayes v. Commissioner Apr 28, 1971 30 T.C.M. 363; 1971 Tax Ct. Memo LEXIS 243; 1971 T.C. Memo. 89
- Swenson v. Commissioner Apr 28, 1971 30 T.C.M. 357; 1971 Tax Ct. Memo LEXIS 242; 1971 T.C. Memo. 88
- Estate of Nicol v. Commissioner Apr 27, 1971 56 T.C. 179; 1971 U.S. Tax Ct. LEXIS 140
- Rose v. Commissioner Apr 27, 1971 Docket No. 5263-68 56 T.C. 185; 1971 U.S. Tax Ct. LEXIS 141
- Castillo v. Commissioner Apr 26, 1971 30 T.C.M. 354; 1971 Tax Ct. Memo LEXIS 250; 1971 T.C. Memo. 87
- Duguid v. Commissioner Apr 26, 1971 30 T.C.M. 346; 1971 Tax Ct. Memo LEXIS 248; 1971 T.C. Memo. 85
- Edward Orton, Jr., Ceramic Foundation v. Commissioner Apr 26, 1971 56 T.C. 147; 1971 U.S. Tax Ct. LEXIS 143
- Estate of Mallory v. Commissioner Apr 26, 1971 30 T.C.M. 335; 1971 Tax Ct. Memo LEXIS 245; 1971 T.C. Memo. 82
- Ettle Co. v. Commissioner Apr 26, 1971 30 T.C.M. 351; 1971 Tax Ct. Memo LEXIS 249; 1971 T.C. Memo. 86
- Frier v. Commissioner Apr 26, 1971 30 T.C.M. 345; 1971 Tax Ct. Memo LEXIS 247; 1971 T.C. Memo. 84
- Gold-Pak Meat Co. v. Commissioner Apr 26, 1971 30 T.C.M. 337; 1971 Tax Ct. Memo LEXIS 246; 1971 T.C. Memo. 83
- Mittleman v. Commissioner Apr 26, 1971 56 T.C. 171; 1971 U.S. Tax Ct. LEXIS 144
- Salem Packing Co. v. Commissioner Apr 26, 1971 56 T.C. 131; 1971 U.S. Tax Ct. LEXIS 142
- Webb v. Commissioner Apr 22, 1971 30 T.C.M. 329; 1971 Tax Ct. Memo LEXIS 251; 1971 T.C. Memo. 81
- Barton Naphtha Co. v. Commissioner Apr 21, 1971 Docket Nos. 639-69, 640-69 56 T.C. 107; 1971 U.S. Tax Ct. LEXIS 145
- Garland v. Commissioner Apr 21, 1971 30 T.C.M. 326; 1971 Tax Ct. Memo LEXIS 253; 1971 T.C. Memo. 79
- Hyplains Dressed Beef, Inc. v. Commissioner Apr 21, 1971 56 T.C. 119; 1971 U.S. Tax Ct. LEXIS 146
- Iatridis v. Commissioner Apr 21, 1971 30 T.C.M. 327; 1971 Tax Ct. Memo LEXIS 254; 1971 T.C. Memo. 80