1974
442 United States Tax Court opinions from 1974.
- Boise Cascade Corp. v. Commissioner Dec 26, 1974 33 T.C.M. 1443; 1974 Tax Ct. Memo LEXIS 1; 1974 T.C. Memo. 315
- Plough v. Commissioner Dec 26, 1974 33 T.C.M. 1459; 1974 Tax Ct. Memo LEXIS 2; 1974 T.C. Memo. 318
- Lipton v. Commissioner Dec 24, 1974 33 T.C.M. 1457; 1974 Tax Ct. Memo LEXIS 3; 1974 T.C. Memo. 317
- Rodeway Inns of America v. Commissioner Dec 24, 1974 63 T.C. 414; 1974 U.S. Tax Ct. LEXIS 2; 63 T.C. No. 37
- Telephone Answering Service Co. v. Commissioner Dec 24, 1974 63 T.C. 423; 1974 U.S. Tax Ct. LEXIS 3
- Estate of Compton v. Commissioner Dec 23, 1974 33 T.C.M. 1453; 1974 Tax Ct. Memo LEXIS 4; 1974 T.C. Memo. 316
- Estate of Stefanowski v. Commissioner Dec 19, 1974 63 T.C. 386; 1974 U.S. Tax Ct. LEXIS 4
- Hedrick v. Commissioner Dec 19, 1974 63 T.C. 395; 1974 U.S. Tax Ct. LEXIS 5
- Du Pont De Nemours Cemetery Co. v. Commissioner Dec 18, 1974 33 T.C.M. 1438; 1974 Tax Ct. Memo LEXIS 7; 1974 T.C. Memo. 314
- Estate of Carson v. Commissioner Dec 18, 1974 33 T.C.M. 1434; 1974 Tax Ct. Memo LEXIS 6; 1974 T.C. Memo. 313
- Gable v. Commissioner Dec 18, 1974 33 T.C.M. 1427; 1974 Tax Ct. Memo LEXIS 5; 1974 T.C. Memo. 312
- Benz v. Commissioner Dec 17, 1974 63 T.C. 375; 1974 U.S. Tax Ct. LEXIS 8
- John D. Rockefeller Family Cemetery Corp. v. Commissioner Dec 17, 1974 63 T.C. 355; 1974 U.S. Tax Ct. LEXIS 6
- Knippenberg v. Commissioner Dec 17, 1974 33 T.C.M. 1424; 1974 Tax Ct. Memo LEXIS 8; 1974 T.C. Memo. 311
- North American Life & Casualty Co. v. Commissioner Dec 17, 1974 63 T.C. 364; 1974 U.S. Tax Ct. LEXIS 7
- Computer Sciences Corp. v. Commissioner Dec 16, 1974 63 T.C. 327; 1974 U.S. Tax Ct. LEXIS 9
- EDENS v. COMMISSIONER Dec 16, 1974 33 T.C.M. 1419; 1974 Tax Ct. Memo LEXIS 9; 1974 T.C. Memo. 309
- Hamilton v. Commissioner Dec 16, 1974 33 T.C.M. 1422; 1974 Tax Ct. Memo LEXIS 10; 1974 T.C. Memo. 310
- Coffman v. Commissioner Dec 12, 1974 33 T.C.M. 1416; 1974 Tax Ct. Memo LEXIS 12; 1974 T.C. Memo. 308
- Dunavant v. Commissioner Dec 12, 1974 63 T.C. 316; 1974 U.S. Tax Ct. LEXIS 10
- Estate of Fleming v. Commissioner Dec 12, 1974 33 T.C.M. 1414; 1974 Tax Ct. Memo LEXIS 11; 1974 T.C. Memo. 307
- Estate of Kelley v. Commissioner Dec 12, 1974 63 T.C. 321; 1974 U.S. Tax Ct. LEXIS 11
- Estate of McHenry v. Commissioner Dec 11, 1974 33 T.C.M. 1409; 1974 Tax Ct. Memo LEXIS 13; 1974 T.C. Memo. 306
- Great Falls Bonding Agency, Inc. v. Commissioner Dec 9, 1974 63 T.C. 304; 1974 U.S. Tax Ct. LEXIS 12
- Hirst v. Commissioner Dec 9, 1974 63 T.C. 307; 1974 U.S. Tax Ct. LEXIS 13
- Seay v. Commissioner Dec 9, 1974 33 T.C.M. 1406; 1974 Tax Ct. Memo LEXIS 14; 1974 T.C. Memo. 305
- Estate of Hendry v. Commissioner Dec 4, 1974 63 T.C. 289; 1974 U.S. Tax Ct. LEXIS 14
- Kent v. Commissioner Dec 4, 1974 33 T.C.M. 1405; 1974 Tax Ct. Memo LEXIS 19; 1974 T.C. Memo. 304
- Lingham v. Commissioner Dec 4, 1974 33 T.C.M. 1402; 1974 Tax Ct. Memo LEXIS 18; 1974 T.C. Memo. 303
- Nattrass v. Commissioner Dec 4, 1974 33 T.C.M. 1389; 1974 Tax Ct. Memo LEXIS 15; 1974 T.C. Memo. 300
- SAIA v. COMMISSIONER Dec 4, 1974 33 T.C.M. 1391; 1974 Tax Ct. Memo LEXIS 16; 1974 T.C. Memo. 301
- Sink v. Commissioner Dec 4, 1974 33 T.C.M. 1398; 1974 Tax Ct. Memo LEXIS 17; 1974 T.C. Memo. 302
- Carlson v. Commissioner Dec 2, 1974 33 T.C.M. 1387; 1974 Tax Ct. Memo LEXIS 21; 1974 T.C. Memo. 299
- Rueckwald Foundation, Inc. v. Commissioner Dec 2, 1974 33 T.C.M. 1383; 1974 Tax Ct. Memo LEXIS 20; 1974 T.C. Memo. 298
- Castaldo v. Commissioner Nov 27, 1974 63 T.C. 285; 1974 U.S. Tax Ct. LEXIS 15
- Neff v. Commissioner Nov 27, 1974 33 T.C.M. 1380; 1974 Tax Ct. Memo LEXIS 22; 1974 T.C. Memo. 297
- Cohen v. Commissioner Nov 26, 1974 63 T.C. 267; 1974 U.S. Tax Ct. LEXIS 17
- Harwood Associates, Inc. v. Commissioner Nov 26, 1974 63 T.C. 255; 1974 U.S. Tax Ct. LEXIS 16; 1 Employee Benefits Cas. (BNA) 1135
- Labrenz Foundation, Inc. v. Commissioner Nov 26, 1974 33 T.C.M. 1374; 1974 Tax Ct. Memo LEXIS 23; 1974 T.C. Memo. 296
- Anchorage Nursing Home, Inc. v. Commissioner Nov 25, 1974 33 T.C.M. 1372; 1974 Tax Ct. Memo LEXIS 24; 1974 T.C. Memo. 295
- West v. Commissioner Nov 20, 1974 63 T.C. 252; 1974 U.S. Tax Ct. LEXIS 18
- Hill v. Commissioner Nov 19, 1974 63 T.C. 225; 1974 U.S. Tax Ct. LEXIS 19
- Peterson v. Commissioner Nov 19, 1974 33 T.C.M. 1367; 1974 Tax Ct. Memo LEXIS 25; 1974 T.C. Memo. 293
- Robida v. Commissioner Nov 19, 1974 33 T.C.M. 1370; 1974 Tax Ct. Memo LEXIS 26; 1974 T.C. Memo. 294
- Blair v. Commissioner Nov 18, 1974 63 T.C. 214; 1974 U.S. Tax Ct. LEXIS 20
- De Krause v. Commissioner Nov 18, 1974 33 T.C.M. 1362; 1974 Tax Ct. Memo LEXIS 28; 1974 T.C. Memo. 291
- Porter v. Commissioner Nov 18, 1974 33 T.C.M. 1365; 1974 Tax Ct. Memo LEXIS 29; 1974 T.C. Memo. 292
- Saia Electric, Inc. v. Commissioner Nov 18, 1974 33 T.C.M. 1357; 1974 Tax Ct. Memo LEXIS 27; 1974 T.C. Memo. 290
- Shelton v. Commissioner Nov 14, 1974 63 T.C. 193; 1974 U.S. Tax Ct. LEXIS 21
- Thermoclad Co. v. Commissioner Nov 14, 1974 33 T.C.M. 1354; 1974 Tax Ct. Memo LEXIS 30; 1974 T.C. Memo. 289