1974
491 United States Tax Court opinions from 1974.
- Garwood v. Commissioner Aug 28, 1974 62 T.C. 699; 1974 U.S. Tax Ct. LEXIS 55; 62 T.C. No. 76
- Krassner v. Commissioner Aug 28, 1974 33 T.C.M. 990; 1974 Tax Ct. Memo LEXIS 96; 1974 T.C. Memo. 223
- York v. Commissioner Aug 28, 1974 33 T.C.M. 988; 1974 Tax Ct. Memo LEXIS 95; 1974 T.C. Memo. 222
- Palmer v. Commissioner Aug 27, 1974 62 T.C. 684; 1974 U.S. Tax Ct. LEXIS 57; 62 T.C. No. 75
- Ross v. Commissioner Aug 27, 1974 33 T.C.M. 982; 1974 Tax Ct. Memo LEXIS 98; 1974 T.C. Memo. 221
- Ash v. Commissioner Aug 26, 1974 33 T.C.M. 974; 1974 Tax Ct. Memo LEXIS 100; 1974 T.C. Memo. 219
- Burns v. Commissioner Aug 26, 1974 33 T.C.M. 977; 1974 Tax Ct. Memo LEXIS 101; 1974 T.C. Memo. 220
- Levy v. Commissioner Aug 26, 1974 33 T.C.M. 969; 1974 Tax Ct. Memo LEXIS 102; 1974 T.C. Memo. 217
- Rubin v. Commissioner Aug 26, 1974 33 T.C.M. 967; 1974 Tax Ct. Memo LEXIS 103; 1974 T.C. Memo. 216
- Smith v. Commissioner Aug 26, 1974 33 T.C.M. 971; 1974 Tax Ct. Memo LEXIS 99; 1974 T.C. Memo. 218
- Bankers Union Life Ins. Co. v. Commissioner Aug 21, 1974 Docket Nos. 5807-71, 442-73 62 T.C. 661; 1974 U.S. Tax Ct. LEXIS 58; 62 T.C. No. 74
- Jamieson v. Commissioner Aug 21, 1974 33 T.C.M. 964; 1974 Tax Ct. Memo LEXIS 105; 1974 T.C. Memo. 215
- Mills v. Commissioner Aug 21, 1974 33 T.C.M. 961; 1974 Tax Ct. Memo LEXIS 104; 1974 T.C. Memo. 214
- Stonegate of Blacksburg, Inc. v. Commissioner Aug 20, 1974 33 T.C.M. 956; 1974 Tax Ct. Memo LEXIS 106; 1974 T.C. Memo. 213
- Atlantic Properties, Inc. v. Commissioner Aug 19, 1974 62 T.C. 644; 1974 U.S. Tax Ct. LEXIS 61; 62 T.C. No. 73
- Hosking v. Commissioner Aug 19, 1974 62 T.C. 635; 1974 U.S. Tax Ct. LEXIS 60; 62 T.C. No. 72
- Liberty Machine Works, Inc. v. Commissioner Aug 19, 1974 62 T.C. 621; 1974 U.S. Tax Ct. LEXIS 59; 62 T.C. No. 71
- Maresca v. Commissioner Aug 15, 1974 33 T.C.M. 953; 1974 Tax Ct. Memo LEXIS 107; 1974 T.C. Memo. 212
- Gammill v. Commissioner Aug 13, 1974 62 T.C. 607; 1974 U.S. Tax Ct. LEXIS 62; 62 T.C. No. 70
- Maryland Nat'l Bank v. Commissioner Aug 13, 1974 33 T.C.M. 936; 1974 Tax Ct. Memo LEXIS 108; 1974 T.C. Memo. 209
- Perez v. Commissioner Aug 13, 1974 33 T.C.M. 946; 1974 Tax Ct. Memo LEXIS 110; 1974 T.C. Memo. 211
- Zions First Nat'l Bank v. Commissioner Aug 13, 1974 33 T.C.M. 941; 1974 Tax Ct. Memo LEXIS 109; 1974 T.C. Memo. 210
- Bowen v. Commissioner Aug 12, 1974 33 T.C.M. 932; 1974 Tax Ct. Memo LEXIS 111; 1974 T.C. Memo. 208
- Henry v. Commissioner Aug 7, 1974 62 T.C. 605; 1974 U.S. Tax Ct. LEXIS 64; 62 T.C. No. 69
- Waxenberg v. Commissioner Aug 7, 1974 62 T.C. 594; 1974 U.S. Tax Ct. LEXIS 63; 62 T.C. No. 68
- Climate Control, Inc. v. Commissioner Aug 6, 1974 33 T.C.M. 920; 1974 Tax Ct. Memo LEXIS 112; 1974 T.C. Memo. 206
- Polish American Club, Inc. v. Commissioner Aug 6, 1974 33 T.C.M. 925; 1974 Tax Ct. Memo LEXIS 113; 1974 T.C. Memo. 207
- Doty v. Commissioner Aug 5, 1974 62 T.C. 587; 1974 U.S. Tax Ct. LEXIS 65; 62 T.C. No. 67
- Estate of Thalheimer v. Commissioner Aug 5, 1974 33 T.C.M. 877; 1974 Tax Ct. Memo LEXIS 114; 1974 T.C. Memo. 203
- Mullins v. Commissioner Aug 5, 1974 33 T.C.M. 912; 1974 Tax Ct. Memo LEXIS 115; 1974 T.C. Memo. 204
- Phelps v. Commissioner Aug 5, 1974 33 T.C.M. 917; 1974 Tax Ct. Memo LEXIS 116; 1974 T.C. Memo. 205
- Ayers Materials Co. v. Commissioner Jul 31, 1974 Docket No. 827-73 62 T.C. 557; 1974 U.S. Tax Ct. LEXIS 66; 62 T.C. No. 63
- Bower v. Commissioner Jul 31, 1974 33 T.C.M. 875; 1974 Tax Ct. Memo LEXIS 121; 1974 T.C. Memo. 202
- Dietz v. Commissioner Jul 31, 1974 Docket No. 7147-72 62 T.C. 578; 1974 U.S. Tax Ct. LEXIS 69; 62 T.C. No. 66
- Estate of Brown v. Commissioner Jul 31, 1974 33 T.C.M. 873; 1974 Tax Ct. Memo LEXIS 120; 1974 T.C. Memo. 201
- Fagelman v. Commissioner Jul 31, 1974 33 T.C.M. 864; 1974 Tax Ct. Memo LEXIS 118; 1974 T.C. Memo. 199
- Howard v. Commissioner Jul 31, 1974 33 T.C.M. 869; 1974 Tax Ct. Memo LEXIS 119; 1974 T.C. Memo. 200
- Solano v. Commissioner Jul 31, 1974 62 T.C. 562; 1974 U.S. Tax Ct. LEXIS 67; 62 T.C. No. 64
- Transport Co. of Texas v. Commissioner Jul 31, 1974 62 T.C. 569; 1974 U.S. Tax Ct. LEXIS 68; 62 T.C. No. 65
- Woods v. Commissioner Jul 31, 1974 33 T.C.M. 861; 1974 Tax Ct. Memo LEXIS 117; 1974 T.C. Memo. 198
- Brown v. Commissioner Jul 30, 1974 62 T.C. 551; 1974 U.S. Tax Ct. LEXIS 71; 62 T.C. No. 62
- Fixel v. Commissioner Jul 30, 1974 33 T.C.M. 857; 1974 Tax Ct. Memo LEXIS 123; 1974 T.C. Memo. 197
- Jacobs v. Commissioner Jul 30, 1974 33 T.C.M. 848; 1974 Tax Ct. Memo LEXIS 122; 1974 T.C. Memo. 196
- O'Brien v. Commissioner Jul 30, 1974 62 T.C. 543; 1974 U.S. Tax Ct. LEXIS 70; 62 T.C. No. 61
- Amco Electric v. Commissioner Jul 29, 1974 33 T.C.M. 835; 1974 Tax Ct. Memo LEXIS 127; 1974 T.C. Memo. 194
- Betts v. Commissioner Jul 29, 1974 62 T.C. 536; 1974 U.S. Tax Ct. LEXIS 72; 62 T.C. No. 60
- Dwight v. Commissioner Jul 29, 1974 33 T.C.M. 832; 1974 Tax Ct. Memo LEXIS 126; 1974 T.C. Memo. 193
- Ginsburg v. Commissioner Jul 29, 1974 33 T.C.M. 814; 1974 Tax Ct. Memo LEXIS 124; 1974 T.C. Memo. 191
- Smith v. Commissioner Jul 29, 1974 33 T.C.M. 842; 1974 Tax Ct. Memo LEXIS 128; 1974 T.C. Memo. 195
- STINSON v. COMMISSION OF INTERNAL REVENUE Jul 29, 1974 33 T.C.M. 830; 1974 Tax Ct. Memo LEXIS 125; 1974 T.C. Memo. 192