1972
454 United States Tax Court opinions from 1972.
- Friend's Wine Cellars, Inc. v. Commissioner Jul 10, 1972 31 T.C.M. 740; 1972 Tax Ct. Memo LEXIS 108; 1972 T.C. Memo. 149
- Lan Jen Chu v. Commissioner Jul 10, 1972 58 T.C. 598
- Smith v. Commissioner Jul 6, 1972 31 T.C.M. 739; 1972 Tax Ct. Memo LEXIS 109; 1972 T.C. Memo. 148
- Smith v. Commissioner Jul 5, 1972 31 T.C.M. 736; 1972 Tax Ct. Memo LEXIS 110; 1972 T.C. Memo. 147
- Andrews Distributing Co. v. Commissioner Jul 3, 1972 31 T.C.M. 732; 1972 Tax Ct. Memo LEXIS 113; 1972 T.C. Memo. 146
- Jones v. Commissioner Jul 3, 1972 31 T.C.M. 724; 1972 Tax Ct. Memo LEXIS 112; 1972 T.C. Memo. 145
- Spaulder v. Commissioner Jul 3, 1972 31 T.C.M. 723; 1972 Tax Ct. Memo LEXIS 111; 1972 T.C. Memo. 144
- Snow v. Commissioner Jun 30, 1972 58 T.C. 585; 1972 U.S. Tax Ct. LEXIS 93
- Diaz v. Commissioner Jun 29, 1972 58 T.C. 560; 1972 U.S. Tax Ct. LEXIS 94
- Estate of Nilson v. Commissioner Jun 29, 1972 31 T.C.M. 708; 1972 Tax Ct. Memo LEXIS 115; 1972 T.C. Memo. 141
- Manzo v. Commissioner Jun 29, 1972 31 T.C.M. 714; 1972 Tax Ct. Memo LEXIS 116; 1972 T.C. Memo. 142
- Stein v. Comm'r Jun 29, 1972 31 T.C.M. 663; 1972 Tax Ct. Memo LEXIS 114; 1972 T.C. Memo. 140
- Tomlinson v. Commissioner Jun 29, 1972 58 T.C. 570; 1972 U.S. Tax Ct. LEXIS 96
- Touche v. Commissioner Jun 29, 1972 58 T.C. 565; 1972 U.S. Tax Ct. LEXIS 95
- Wang v. Commissioner Jun 29, 1972 31 T.C.M. 719; 1972 Tax Ct. Memo LEXIS 117; 1972 T.C. Memo. 143
- Whitfield v. Commissioner Jun 28, 1972 31 T.C.M. 654; 1972 Tax Ct. Memo LEXIS 118; 1972 T.C. Memo. 139
- Estate of Lazar v. Commissioner Jun 27, 1972 58 T.C. 543; 1972 U.S. Tax Ct. LEXIS 97
- Forster Mfg. Co. v. Commissioner Jun 27, 1972 31 T.C.M. 647; 1972 Tax Ct. Memo LEXIS 119; 1972 T.C. Memo. 138
- Kellems v. Commissioner Jun 27, 1972 58 T.C. 556; 1972 U.S. Tax Ct. LEXIS 98
- Airport Bldg. Development Corp. v. Commissioner Jun 26, 1972 58 T.C. 538; 1972 U.S. Tax Ct. LEXIS 101
- Black v. Commissioner Jun 26, 1972 31 T.C.M. 616; 1972 Tax Ct. Memo LEXIS 120; 1972 T.C. Memo. 135
- Clark v. Commissioner Jun 26, 1972 Docket Nos. 4224-71, 4240-71 58 T.C. 519; 1972 U.S. Tax Ct. LEXIS 99
- Farha v. Commissioner Jun 26, 1972 58 T.C. 526; 1972 U.S. Tax Ct. LEXIS 100
- Turzynski v. Comm'r Jun 26, 1972 31 T.C.M. 617; 1972 Tax Ct. Memo LEXIS 121; 1972 T.C. Memo. 136
- Warfsman v. Commissioner Jun 26, 1972 31 T.C.M. 644; 1972 Tax Ct. Memo LEXIS 122; 1972 T.C. Memo. 137
- Plimpton Tool Co. v. Commissioner Jun 22, 1972 31 T.C.M. 612; 1972 Tax Ct. Memo LEXIS 124; 1972 T.C. Memo. 134
- Rockwell v. Commissioner Jun 22, 1972 31 T.C.M. 596; 1972 Tax Ct. Memo LEXIS 123; 1972 T.C. Memo. 133
- Froman Trust v. Commissioner Jun 20, 1972 58 T.C. 512; 1972 U.S. Tax Ct. LEXIS 104
- Green v. Commissioner Jun 20, 1972 31 T.C.M. 592; 1972 Tax Ct. Memo LEXIS 125; 1972 T.C. Memo. 131
- Kahler Corp. v. Commissioner Jun 20, 1972 58 T.C. 496; 1972 U.S. Tax Ct. LEXIS 103
- Kerry Inv. Co. v. Commissioner Jun 20, 1972 58 T.C. 479; 1972 U.S. Tax Ct. LEXIS 102
- Kobernat v. Commissioner Jun 20, 1972 31 T.C.M. 593; 1972 Tax Ct. Memo LEXIS 126; 1972 T.C. Memo. 132
- Block v. Commissioner Jun 19, 1972 31 T.C.M. 579; 1972 Tax Ct. Memo LEXIS 127; 1972 T.C. Memo. 130
- Gleason Works v. Commissioner Jun 15, 1972 Docket No. 2651-70 58 T.C. 464; 1972 U.S. Tax Ct. LEXIS 105
- Wheeler v. Commissioner Jun 14, 1972 58 T.C. 459; 1972 U.S. Tax Ct. LEXIS 106
- Hayutin v. Commissioner Jun 12, 1972 Docket Nos. 4623-64, 4628-64, 5415-65, 5428-65, 5432-65, 5433-65, 5434-65, 5524-65, 4720-67, 4759-67, 4760-67, 4761-67, 4763-67, 4765-67, 4770-67, 4771-67, 4784-67. 31 T.C.M. 509; 1972 Tax Ct. Memo LEXIS 128; 1972 T.C. Memo. 127
- Jahn v. Commissioner Jun 12, 1972 Docket No. 5276-69 58 T.C. 452; 1972 U.S. Tax Ct. LEXIS 108; 42 Oil & Gas Rep. 502
- Maroon v. Commissioner Jun 12, 1972 31 T.C.M. 570; 1972 Tax Ct. Memo LEXIS 129; 1972 T.C. Memo. 128
- Maxwell Trust v. Commissioner Jun 12, 1972 58 T.C. 444; 1972 U.S. Tax Ct. LEXIS 107
- Rudolph Inv. Corp. v. Commissioner Jun 12, 1972 31 T.C.M. 573; 1972 Tax Ct. Memo LEXIS 130; 1972 T.C. Memo. 129
- Ridley v. Commissioner Jun 8, 1972 58 T.C. 439; 1972 U.S. Tax Ct. LEXIS 109
- Estate of Anderson v. Commissioner Jun 5, 1972 31 T.C.M. 502; 1972 Tax Ct. Memo LEXIS 131; 1972 T.C. Memo. 125
- Garlock, Inc. v. Commissioner Jun 5, 1972 Docket No. 1185-69 58 T.C. 423; 1972 U.S. Tax Ct. LEXIS 110
- Richards v. Commissioner Jun 5, 1972 31 T.C.M. 504; 1972 Tax Ct. Memo LEXIS 132; 1972 T.C. Memo. 126
- Carey Advertising, Inc. v. Commissioner Jun 1, 1972 31 T.C.M. 497; 1972 Tax Ct. Memo LEXIS 133; 1972 T.C. Memo. 124
- Cornelius v. Commissioner Jun 1, 1972 58 T.C. 417; 1972 U.S. Tax Ct. LEXIS 111
- Union Equity Cooperative Exchange v. Commissioner May 31, 1972 58 T.C. 397; 1972 U.S. Tax Ct. LEXIS 112
- Bennett v. Commissioner May 30, 1972 58 T.C. 381; 1972 U.S. Tax Ct. LEXIS 113
- Busse v. Commissioner May 30, 1972 58 T.C. 389; 1972 U.S. Tax Ct. LEXIS 114
- Mora v. Commissioner May 30, 1972 31 T.C.M. 495; 1972 Tax Ct. Memo LEXIS 134; 1972 T.C. Memo. 123