1972
396 United States Tax Court opinions from 1972.
- B. C. Cook & Sons, Inc. v. Commissioner Dec 29, 1972 59 T.C. 516; 1972 U.S. Tax Ct. LEXIS 3; 59 T.C. No. 49
- Estate of Whitlock v. Commissioner Dec 29, 1972 59 T.C. 490; 1972 U.S. Tax Ct. LEXIS 2; 59 T.C. No. 48
- Pessin v. Commissioner Dec 29, 1972 59 T.C. 473; 1972 U.S. Tax Ct. LEXIS 1; 59 T.C. No. 47
- Sigman v. Commissioner Dec 29, 1972 31 T.C.M. 1275; 1972 Tax Ct. Memo LEXIS 1; 1972 T.C. Memo. 256
- Deering Milliken, Inc. v. Commissioner Dec 27, 1972 59 T.C. 469; 1972 U.S. Tax Ct. LEXIS 5
- Martin Timber Co. v. Commissioner Dec 27, 1972 31 T.C.M. 1266; 1972 Tax Ct. Memo LEXIS 2; 1972 T.C. Memo. 255
- Hightower v. Commissioner Dec 26, 1972 31 T.C.M. 1250; 1972 Tax Ct. Memo LEXIS 3; 1972 T.C. Memo. 252; 44 Oil & Gas Rep. 277
- Hudspeth v. Commissioner Dec 26, 1972 31 T.C.M. 1254; 1972 Tax Ct. Memo LEXIS 4; 1972 T.C. Memo. 253
- Hydrometals, Inc. v. Commissioner Dec 26, 1972 31 T.C.M. 1260; 1972 Tax Ct. Memo LEXIS 5; 1972 T.C. Memo. 254
- Champion Trophy Mfg. Corp. v. Commissioner Dec 21, 1972 31 T.C.M. 1236; 1972 Tax Ct. Memo LEXIS 6; 1972 T.C. Memo. 250
- Hewitt v. Commissioner Dec 21, 1972 31 T.C.M. 1247; 1972 Tax Ct. Memo LEXIS 8; 1972 T.C. Memo. 251
- Kelsay v. Commissioner Dec 21, 1972 31 T.C.M. 1232; 1972 Tax Ct. Memo LEXIS 7; 1972 T.C. Memo. 249
- Associates Inv. Co. v. Commissioner Dec 20, 1972 59 T.C. 441; 1972 U.S. Tax Ct. LEXIS 8; 59 T.C. No. 42
- Bergeron v. Commissioner Dec 20, 1972 31 T.C.M. 1226; 1972 Tax Ct. Memo LEXIS 9; 1972 T.C. Memo. 248
- Collegiate Cap & Gown Co. v. Commissioner Dec 20, 1972 59 T.C. 449; 1972 U.S. Tax Ct. LEXIS 6; 59 T.C. No. 43
- Green v. Commissioner Dec 20, 1972 59 T.C. 456; 1972 U.S. Tax Ct. LEXIS 7; 59 T.C. No. 44
- Blewitt v. Commissioner Dec 19, 1972 31 T.C.M. 1225; 1972 Tax Ct. Memo LEXIS 10; 1972 T.C. Memo. 247
- Blum v. Commissioner Dec 19, 1972 59 T.C. 436; 1972 U.S. Tax Ct. LEXIS 9
- Berenson v. Commissioner Dec 18, 1972 59 T.C. 412; 1972 U.S. Tax Ct. LEXIS 10
- Engel v. Commissioner Dec 18, 1972 31 T.C.M. 1223; 1972 Tax Ct. Memo LEXIS 11; 1972 T.C. Memo. 246
- Scheft v. Commissioner Dec 18, 1972 59 T.C. 428; 1972 U.S. Tax Ct. LEXIS 11; 59 T.C. No. 40
- Martin v. Commissioner Dec 14, 1972 31 T.C.M. 1219; 1972 Tax Ct. Memo LEXIS 12; 1972 T.C. Memo. 245
- Cabax Mills v. Commissioner Dec 13, 1972 59 T.C. 401; 1972 U.S. Tax Ct. LEXIS 12
- Van Dale Corp. v. Commissioner Dec 12, 1972 59 T.C. 390; 1972 U.S. Tax Ct. LEXIS 13
- Renard v. Commissioner Dec 11, 1972 31 T.C.M. 1210; 1972 Tax Ct. Memo LEXIS 13; 1972 T.C. Memo. 244
- Shaw v. Commissioner Dec 11, 1972 59 T.C. 375; 1972 U.S. Tax Ct. LEXIS 14
- Annapolis Federal Sav. & Loan Asso. v. Commissioner Dec 6, 1972 31 T.C.M. 1206; 1972 Tax Ct. Memo LEXIS 14; 1972 T.C. Memo. 243
- Estate of Ellman v. Commissioner Dec 5, 1972 59 T.C. 367; 1972 U.S. Tax Ct. LEXIS 15
- Weiszmann v. Commissioner Dec 5, 1972 31 T.C.M. 1201; 1972 Tax Ct. Memo LEXIS 16; 1972 T.C. Memo. 242
- Grober v. Commissioner Dec 4, 1972 31 T.C.M. 1179; 1972 Tax Ct. Memo LEXIS 17; 1972 T.C. Memo. 240
- Kramertown Co. v. Commissioner Nov 30, 1972 31 T.C.M. 1177; 1972 Tax Ct. Memo LEXIS 18; 1972 T.C. Memo. 239
- Joseph Lupowitz Sons, Inc. v. Commissioner Nov 29, 1972 31 T.C.M. 1169; 1972 Tax Ct. Memo LEXIS 19; 1972 T.C. Memo. 238
- Wohner v. Commissioner Nov 28, 1972 31 T.C.M. 1166; 1972 Tax Ct. Memo LEXIS 20; 1972 T.C. Memo. 237
- Barringer v. Commissioner Nov 27, 1972 31 T.C.M. 1149; 1972 Tax Ct. Memo LEXIS 21; 1972 T.C. Memo. 234
- Davis v. Commissioner Nov 27, 1972 31 T.C.M. 1155; 1972 Tax Ct. Memo LEXIS 22; 1972 T.C. Memo. 235
- Horne v. Commissioner Nov 27, 1972 59 T.C. 319; 1972 U.S. Tax Ct. LEXIS 18
- Jackson v. Commissioner Nov 27, 1972 59 T.C. 312; 1972 U.S. Tax Ct. LEXIS 17
- Storey v. Commissioner Nov 27, 1972 31 T.C.M. 1162; 1972 Tax Ct. Memo LEXIS 23; 1972 T.C. Memo. 236
- Keener v. Commissioner Nov 22, 1972 59 T.C. 302; 1972 U.S. Tax Ct. LEXIS 20
- Boland v. Commissioner Nov 21, 1972 31 T.C.M. 1145; 1972 Tax Ct. Memo LEXIS 24; 1972 T.C. Memo. 233
- Wiles v. Commissioner Nov 21, 1972 59 T.C. 289; 1972 U.S. Tax Ct. LEXIS 21
- Buck v. Commissioner Nov 20, 1972 31 T.C.M. 1134; 1972 Tax Ct. Memo LEXIS 25; 1972 T.C. Memo. 231
- Dawson v. Commissioner Nov 20, 1972 59 T.C. 264; 1972 U.S. Tax Ct. LEXIS 23
- Knobler v. Commissioner Nov 20, 1972 59 T.C. 261; 1972 U.S. Tax Ct. LEXIS 22
- Witte v. Commissioner Nov 20, 1972 31 T.C.M. 1137; 1972 Tax Ct. Memo LEXIS 26; 1972 T.C. Memo. 232
- Hardy v. Commissioner Nov 16, 1972 31 T.C.M. 1130; 1972 Tax Ct. Memo LEXIS 27; 1972 T.C. Memo. 230
- Mesinger v. Commissioner Nov 15, 1972 31 T.C.M. 1127; 1972 Tax Ct. Memo LEXIS 28; 1972 T.C. Memo. 229
- Morrison v. Commissioner Nov 15, 1972 59 T.C. 248; 1972 U.S. Tax Ct. LEXIS 25
- Hand v. Commissioner Nov 14, 1972 31 T.C.M. 1125; 1972 Tax Ct. Memo LEXIS 29; 1972 T.C. Memo. 228
- Vitale v. Commissioner Nov 13, 1972 59 T.C. 246; 1972 U.S. Tax Ct. LEXIS 27