1973
476 United States Tax Court opinions from 1973.
- Bauer v. Commissioner May 17, 1973 32 T.C.M. 496; 1973 Tax Ct. Memo LEXIS 176; 1973 T.C. Memo. 111
- Graff v. Commissioner May 17, 1973 32 T.C.M. 494; 1973 Tax Ct. Memo LEXIS 177; 1973 T.C. Memo. 110
- Tobey v. Comm'r May 17, 1973 Docket No. 1144-70 60 T.C. 227; 1973 U.S. Tax Ct. LEXIS 127; 60 T.C. No. 27
- Estate of Frothingham v. Commissioner May 16, 1973 Docket No. 5605-71 60 T.C. 211; 1973 U.S. Tax Ct. LEXIS 128; 60 T.C. No. 25
- Kass v. Commissioner May 16, 1973 60 T.C. 218; 1973 U.S. Tax Ct. LEXIS 129; 60 T.C. No. 26
- Kerr v. Commissioner May 14, 1973 32 T.C.M. 490; 1973 Tax Ct. Memo LEXIS 178; 1973 T.C. Memo. 109
- Lord v. Commissioner May 14, 1973 60 T.C. 199; 1973 U.S. Tax Ct. LEXIS 130; 60 T.C. No. 24
- Estate of Scarangella v. Commissioner May 8, 1973 60 T.C. 184; 1973 U.S. Tax Ct. LEXIS 131; 60 T.C. No. 22
- Merians v. Commissioner May 8, 1973 60 T.C. 187; 1973 U.S. Tax Ct. LEXIS 132
- Adamson v. Commissioner May 7, 1973 32 T.C.M. 484; 1973 Tax Ct. Memo LEXIS 181; 1973 T.C. Memo. 107
- Atlantic Commerce & Shipping Co. v. Commissioner May 7, 1973 32 T.C.M. 473; 1973 Tax Ct. Memo LEXIS 180; 1973 T.C. Memo. 106
- Hammerstrom v. Commissioner May 7, 1973 Docket No. 5736-71 60 T.C. 167; 1973 U.S. Tax Ct. LEXIS 133; 60 T.C. No. 21
- McDonald v. Commissioner May 7, 1973 32 T.C.M. 488; 1973 Tax Ct. Memo LEXIS 182; 1973 T.C. Memo. 108
- Thomas v. Commissioner May 7, 1973 32 T.C.M. 470; 1973 Tax Ct. Memo LEXIS 179; 1973 T.C. Memo. 105
- Blessitt v. Commissioner Apr 30, 1973 32 T.C.M. 464; 1973 Tax Ct. Memo LEXIS 184; 1973 T.C. Memo. 103
- Cochran v. Commissioner Apr 30, 1973 32 T.C.M. 466; 1973 Tax Ct. Memo LEXIS 183; 1973 T.C. Memo. 104
- H. & G. Industries, Inc. v. Commissioner Apr 30, 1973 60 T.C. 163; 1973 U.S. Tax Ct. LEXIS 136; 60 T.C. No. 20
- Hi-Plains Enterprises, Inc. v. Commissioner Apr 30, 1973 60 T.C. 158; 1973 U.S. Tax Ct. LEXIS 135; 60 T.C. No. 19
- Spruance v. Commissioner Apr 30, 1973 60 T.C. 141; 1973 U.S. Tax Ct. LEXIS 134; 60 T.C. No. 18
- Estate of Rose v. Commissioner Apr 26, 1973 32 T.C.M. 461; 1973 Tax Ct. Memo LEXIS 185; 1973 T.C. Memo. 102
- Binstein v. Commissioner Apr 25, 1973 32 T.C.M. 450; 1973 Tax Ct. Memo LEXIS 188; 1973 T.C. Memo. 100
- Campbell v. Commissioner Apr 25, 1973 32 T.C.M. 451; 1973 Tax Ct. Memo LEXIS 189; 1973 T.C. Memo. 101
- Cleary v. Commissioner Apr 25, 1973 60 T.C. 133; 1973 U.S. Tax Ct. LEXIS 139; 60 T.C. No. 17
- Estate of Abely v. Commissioner Apr 25, 1973 60 T.C. 120; 1973 U.S. Tax Ct. LEXIS 137; 60 T.C. No. 15
- Folse v. Commissioner Apr 25, 1973 32 T.C.M. 436; 1973 Tax Ct. Memo LEXIS 186; 1973 T.C. Memo. 98
- Gore v. Commissioner Apr 25, 1973 32 T.C.M. 448; 1973 Tax Ct. Memo LEXIS 187; 1973 T.C. Memo. 99
- Helena Cotton Oil Co. v. Commissioner Apr 25, 1973 60 T.C. 125; 1973 U.S. Tax Ct. LEXIS 138; 60 T.C. No. 16
- Bieberdorf v. Commissioner Apr 24, 1973 60 T.C. 114; 1973 U.S. Tax Ct. LEXIS 141; 60 T.C. No. 14
- Black v. Commissioner Apr 24, 1973 60 T.C. 108; 1973 U.S. Tax Ct. LEXIS 140; 60 T.C. No. 13
- Chetkin v. Commissioner Apr 24, 1973 32 T.C.M. 434; 1973 Tax Ct. Memo LEXIS 192; 1973 T.C. Memo. 97
- Gillis v. Commissioner Apr 24, 1973 32 T.C.M. 429; 1973 Tax Ct. Memo LEXIS 191; 1973 T.C. Memo. 96
- Kadivar v. Commissioner Apr 24, 1973 32 T.C.M. 427; 1973 Tax Ct. Memo LEXIS 190; 1973 T.C. Memo. 95
- Carroll v. Commissioner Apr 23, 1973 60 T.C. 96; 1973 U.S. Tax Ct. LEXIS 144; 60 T.C. No. 12
- Collman v. Commissioner Apr 23, 1973 32 T.C.M. 416; 1973 Tax Ct. Memo LEXIS 193; 1973 T.C. Memo. 93
- Cummings v. Commissioner Apr 23, 1973 60 T.C. 91; 1973 U.S. Tax Ct. LEXIS 143; 60 T.C. No. 11
- Estate of Geraci v. Commissioner Apr 23, 1973 32 T.C.M. 424; 1973 Tax Ct. Memo LEXIS 194; 1973 T.C. Memo. 94
- Pittsburgh Terminal Corp. v. Commissioner Apr 23, 1973 60 T.C. 80; 1973 U.S. Tax Ct. LEXIS 142; 60 T.C. No. 10
- Wilson v. Commissioner Apr 18, 1973 32 T.C.M. 407; 1973 Tax Ct. Memo LEXIS 195; 1973 T.C. Memo. 92
- Armes v. Commissioner Apr 17, 1973 32 T.C.M. 385; 1973 Tax Ct. Memo LEXIS 196; 1973 T.C. Memo. 88
- De Smyter v. Commissioner Apr 17, 1973 32 T.C.M. 402; 1973 Tax Ct. Memo LEXIS 198; 1973 T.C. Memo. 90
- Glickler v. Commissioner Apr 17, 1973 32 T.C.M. 405; 1973 Tax Ct. Memo LEXIS 199; 1973 T.C. Memo. 91
- Shrout v. Commissioner Apr 17, 1973 32 T.C.M. 398; 1973 Tax Ct. Memo LEXIS 197; 1973 T.C. Memo. 89
- Marshall Inv. Co. v. Commissioner Apr 16, 1973 32 T.C.M. 382; 1973 Tax Ct. Memo LEXIS 200; 1973 T.C. Memo. 87
- McMahon v. Commissioner Apr 12, 1973 32 T.C.M. 380; 1973 Tax Ct. Memo LEXIS 201; 1973 T.C. Memo. 86
- Braver v. Commissioner Apr 10, 1973 32 T.C.M. 370; 1973 Tax Ct. Memo LEXIS 205; 1973 T.C. Memo. 84
- Frank H. Taylor & Son, Inc. v. Commissioner Apr 10, 1973 32 T.C.M. 362; 1973 Tax Ct. Memo LEXIS 203; 1973 T.C. Memo. 82
- Grandinetti v. Commissioner Apr 10, 1973 32 T.C.M. 361; 1973 Tax Ct. Memo LEXIS 202; 1973 T.C. Memo. 81
- Moravec v. Commissioner Apr 10, 1973 32 T.C.M. 367; 1973 Tax Ct. Memo LEXIS 204; 1973 T.C. Memo. 83
- Pope & Talbot, Inc. v. Commissioner Apr 10, 1973 60 T.C. 74; 1973 U.S. Tax Ct. LEXIS 145; 60 T.C. No. 9
- Smalley v. Commissioner Apr 10, 1973 32 T.C.M. 373; 1973 Tax Ct. Memo LEXIS 206; 1973 T.C. Memo. 85