1972
396 United States Tax Court opinions from 1972.
- Yates Industries, Inc. v. Commissioner Sep 20, 1972 58 T.C. 961; 1972 U.S. Tax Ct. LEXIS 61
- Estate of Plotkin v. Commissioner Sep 19, 1972 31 T.C.M. 1011; 1972 Tax Ct. Memo LEXIS 55; 1972 T.C. Memo. 202
- H & R Distributing Co. v. Commissioner Sep 19, 1972 31 T.C.M. 1014; 1972 Tax Ct. Memo LEXIS 56; 1972 T.C. Memo. 203
- Sparkman v. Commissioner Sep 19, 1972 31 T.C.M. 1008; 1972 Tax Ct. Memo LEXIS 54; 1972 T.C. Memo. 201
- McManus v. Commissioner Sep 14, 1972 31 T.C.M. 999; 1972 Tax Ct. Memo LEXIS 58; 1972 T.C. Memo. 200
- Verra v. Commissioner Sep 14, 1972 31 T.C.M. 996; 1972 Tax Ct. Memo LEXIS 57; 1972 T.C. Memo. 199
- Estate of Nordquist v. Commissioner Sep 11, 1972 31 T.C.M. 994; 1972 Tax Ct. Memo LEXIS 60; 1972 T.C. Memo. 198
- Funkhouser v. Commissioner Sep 11, 1972 58 T.C. 940; 1972 U.S. Tax Ct. LEXIS 62
- Jelm v. Commissioner Sep 11, 1972 31 T.C.M. 993; 1972 Tax Ct. Memo LEXIS 59; 1972 T.C. Memo. 197
- Broadhead Trust v. Commissioner Sep 7, 1972 31 T.C.M. 975; 1972 Tax Ct. Memo LEXIS 62; 1972 T.C. Memo. 196
- Estate of Broadhead v. Commissioner Sep 7, 1972 31 T.C.M. 951; 1972 Tax Ct. Memo LEXIS 61; 1972 T.C. Memo. 195
- Gibbons v. Commissioner Sep 6, 1972 31 T.C.M. 949; 1972 Tax Ct. Memo LEXIS 63; 1972 T.C. Memo. 194
- Chandler v. Comm'r Sep 5, 1972 31 T.C.M. 945; 1972 Tax Ct. Memo LEXIS 65; 1972 T.C. Memo. 193
- Johnson v. Commissioner Sep 5, 1972 31 T.C.M. 941; 1972 Tax Ct. Memo LEXIS 64; 1972 T.C. Memo. 192
- Von Tersch v. Commissioner Aug 31, 1972 31 T.C.M. 938; 1972 Tax Ct. Memo LEXIS 66; 1972 T.C. Memo. 191
- Arthur H. Du Grenier, Inc. v. Commissioner Aug 29, 1972 58 T.C. 931; 1972 U.S. Tax Ct. LEXIS 63
- Estate of Meade v. Commissioner Aug 29, 1972 31 T.C.M. 935; 1972 Tax Ct. Memo LEXIS 69; 1972 T.C. Memo. 190
- Foster v. Commissioner Aug 29, 1972 31 T.C.M. 913; 1972 Tax Ct. Memo LEXIS 67; 1972 T.C. Memo. 188
- Gap Anthracite Co. v. Commissioner Aug 29, 1972 31 T.C.M. 924; 1972 Tax Ct. Memo LEXIS 68; 1972 T.C. Memo. 189
- Moffit v. Commissioner Aug 28, 1972 31 T.C.M. 910; 1972 Tax Ct. Memo LEXIS 71; 1972 T.C. Memo. 187
- Peerless Inv. Co. v. Commissioner Aug 28, 1972 58 T.C. 892; 1972 U.S. Tax Ct. LEXIS 64
- Stiller v. Commissioner Aug 28, 1972 31 T.C.M. 908; 1972 Tax Ct. Memo LEXIS 70; 1972 T.C. Memo. 186
- Title & Trust Co. v. Commissioner Aug 28, 1972 58 T.C. 900; 1972 U.S. Tax Ct. LEXIS 66
- Estate of Aquilino v. Commissioner Aug 24, 1972 31 T.C.M. 906; 1972 Tax Ct. Memo LEXIS 72; 1972 T.C. Memo. 185
- Clement v. Commissioner Aug 23, 1972 31 T.C.M. 903; 1972 Tax Ct. Memo LEXIS 73; 1972 T.C. Memo. 184
- Davis v. Commissioner Aug 21, 1972 31 T.C.M. 895; 1972 Tax Ct. Memo LEXIS 78; 1972 T.C. Memo. 182
- Johnson v. Commissioner Aug 21, 1972 31 T.C.M. 884; 1972 Tax Ct. Memo LEXIS 76; 1972 T.C. Memo. 180
- McGaughey v. Commissioner Aug 21, 1972 31 T.C.M. 882; 1972 Tax Ct. Memo LEXIS 75; 1972 T.C. Memo. 179
- Smith v. Commissioner Aug 21, 1972 58 T.C. 874; 1972 U.S. Tax Ct. LEXIS 70
- Borrelli v. Commissioner Aug 17, 1972 31 T.C.M. 876; 1972 Tax Ct. Memo LEXIS 79; 1972 T.C. Memo. 178
- Lazarus v. Commissioner Aug 17, 1972 58 T.C. 854; 1972 U.S. Tax Ct. LEXIS 71
- Budlong v. Commissioner Aug 16, 1972 58 T.C. 850; 1972 U.S. Tax Ct. LEXIS 72
- Chanik v. Commissioner Aug 16, 1972 31 T.C.M. 851; 1972 Tax Ct. Memo LEXIS 80; 1972 T.C. Memo. 174; 43 Oil & Gas Rep. 447
- Cole v. Commissioner Aug 16, 1972 31 T.C.M. 870; 1972 Tax Ct. Memo LEXIS 83; 1972 T.C. Memo. 177
- Cozart Packing Co. v. Commissioner Aug 16, 1972 31 T.C.M. 867; 1972 Tax Ct. Memo LEXIS 81; 1972 T.C. Memo. 175
- Shoemaker v. Commissioner Aug 16, 1972 31 T.C.M. 869; 1972 Tax Ct. Memo LEXIS 82; 1972 T.C. Memo. 176
- Herzog Miniature Lamp Works, Inc. v. Commissioner Aug 15, 1972 31 T.C.M. 847; 1972 Tax Ct. Memo LEXIS 84; 1972 T.C. Memo. 173
- Builders' Exchange of Texas, Inc. v. Commissioner Aug 14, 1972 31 T.C.M. 844; 1972 Tax Ct. Memo LEXIS 86; 1972 T.C. Memo. 172
- Crown v. Commissioner Aug 14, 1972 58 T.C. 825; 1972 U.S. Tax Ct. LEXIS 73
- O'Connell v. Commissioner Aug 14, 1972 31 T.C.M. 837; 1972 Tax Ct. Memo LEXIS 85; 1972 T.C. Memo. 171
- Collins v. Commissioner Aug 9, 1972 31 T.C.M. 835; 1972 Tax Ct. Memo LEXIS 88; 1972 T.C. Memo. 170
- Estate of Labombarde v. Commissioner Aug 9, 1972 58 T.C. 745; 1972 U.S. Tax Ct. LEXIS 77
- Lundquist v. Commissioner Aug 9, 1972 31 T.C.M. 834; 1972 Tax Ct. Memo LEXIS 87; 1972 T.C. Memo. 169
- Bishop v. Commissioner Aug 7, 1972 31 T.C.M. 829; 1972 Tax Ct. Memo LEXIS 90; 1972 T.C. Memo. 167
- Carr v. Commissioner Aug 7, 1972 31 T.C.M. 826; 1972 Tax Ct. Memo LEXIS 89; 1972 T.C. Memo. 166
- Estate of Hamelsky v. Commissioner Aug 7, 1972 58 T.C. 741; 1972 U.S. Tax Ct. LEXIS 78
- Lewia v. Commissioner Aug 7, 1972 31 T.C.M. 831; 1972 Tax Ct. Memo LEXIS 91; 1972 T.C. Memo. 168
- Dooly v. Commissioner Aug 3, 1972 31 T.C.M. 814; 1972 Tax Ct. Memo LEXIS 92; 1972 T.C. Memo. 164
- Farris v. Commissioner Aug 3, 1972 31 T.C.M. 821; 1972 Tax Ct. Memo LEXIS 93; 1972 T.C. Memo. 165
- Golconda Mining Corp. v. Commissioner Aug 2, 1972 58 T.C. 736; 1972 U.S. Tax Ct. LEXIS 79