1974
491 United States Tax Court opinions from 1974.
- Continental Equities, Inc. v. Commissioner Jul 25, 1974 33 T.C.M. 812; 1974 Tax Ct. Memo LEXIS 129; 1974 T.C. Memo. 189
- Dahl v. Commissioner Jul 25, 1974 33 T.C.M. 813; 1974 Tax Ct. Memo LEXIS 130; 1974 T.C. Memo. 190
- Estate of Harrison v. Commissioner Jul 25, 1974 Docket Nos. 5641-71, 5642-71 62 T.C. 524; 1974 U.S. Tax Ct. LEXIS 73; 62 T.C. No. 59
- Strickland v. Commissioner Jul 22, 1974 33 T.C.M. 809; 1974 Tax Ct. Memo LEXIS 132; 1974 T.C. Memo. 188
- Superior Motors, Inc. v. Commissioner Jul 22, 1974 33 T.C.M. 805; 1974 Tax Ct. Memo LEXIS 131; 1974 T.C. Memo. 187
- Campbell v. Commissioner Jul 16, 1974 33 T.C.M. 802; 1974 Tax Ct. Memo LEXIS 134; 1974 T.C. Memo. 186
- Reid v. Commissioner Jul 16, 1974 33 T.C.M. 800; 1974 Tax Ct. Memo LEXIS 133; 1974 T.C. Memo. 185
- Estate of Ming v. Commissioner Jul 15, 1974 62 T.C. 519; 1974 U.S. Tax Ct. LEXIS 75; 62 T.C. No. 58
- Medco Products Co. v. Commissioner Jul 15, 1974 62 T.C. 509; 1974 U.S. Tax Ct. LEXIS 74; 62 T.C. No. 56
- Phelps v. Commissioner Jul 15, 1974 62 T.C. 513; 1974 U.S. Tax Ct. LEXIS 76; 62 T.C. No. 57; 18 Fed. R. Serv. 2d 1525
- Astleford v. Commissioner Jul 11, 1974 33 T.C.M. 793; 1974 Tax Ct. Memo LEXIS 135; 1974 T.C. Memo. 184
- Ocean Pool Supply Co. v. Commissioner Jul 10, 1974 33 T.C.M. 784; 1974 Tax Ct. Memo LEXIS 137; 1974 T.C. Memo. 182
- Parson v. Commissioner Jul 10, 1974 33 T.C.M. 789; 1974 Tax Ct. Memo LEXIS 136; 1974 T.C. Memo. 183
- Community Bank v. Commissioner Jul 9, 1974 62 T.C. 503; 1974 U.S. Tax Ct. LEXIS 78; 62 T.C. No. 55
- McEntire v. Commissioner Jul 9, 1974 33 T.C.M. 780; 1974 Tax Ct. Memo LEXIS 138; 1974 T.C. Memo. 181
- Troy State University v. Commissioner Jul 9, 1974 62 T.C. 493; 1974 U.S. Tax Ct. LEXIS 77; 62 T.C. No. 54
- Dembner v. Commissioner Jul 8, 1974 33 T.C.M. 773; 1974 Tax Ct. Memo LEXIS 139; 1974 T.C. Memo. 180
- Estate of De Foucaucourt v. Commissioner Jul 8, 1974 62 T.C. 485; 1974 U.S. Tax Ct. LEXIS 79; 62 T.C. No. 53
- Latrobe Steel Co. v. Commissioner Jul 3, 1974 62 T.C. 456; 1974 U.S. Tax Ct. LEXIS 80; 62 T.C. No. 51
- Sandor v. Commissioner Jul 3, 1974 62 T.C. 469; 1974 U.S. Tax Ct. LEXIS 81; 62 T.C. No. 52
- Fisher v. Commissioner Jul 1, 1974 33 T.C.M. 771; 1974 Tax Ct. Memo LEXIS 140; 1974 T.C. Memo. 179
- Gottlieb v. Commissioner Jun 27, 1974 33 T.C.M. 765; 1974 Tax Ct. Memo LEXIS 144; 1974 T.C. Memo. 178
- Hooper v. Commissioner Jun 27, 1974 33 T.C.M. 759; 1974 Tax Ct. Memo LEXIS 142; 1974 T.C. Memo. 176
- Jacobson v. Commissioner Jun 27, 1974 33 T.C.M. 762; 1974 Tax Ct. Memo LEXIS 143; 1974 T.C. Memo. 177
- Kraut v. Commissioner Jun 27, 1974 62 T.C. 420; 1974 U.S. Tax Ct. LEXIS 83; 62 T.C. No. 48
- Roberts v. Commissioner Jun 27, 1974 33 T.C.M. 750; 1974 Tax Ct. Memo LEXIS 141; 1974 T.C. Memo. 175
- Satrum v. Commissioner Jun 27, 1974 Docket No. 5079-72 62 T.C. 413; 1974 U.S. Tax Ct. LEXIS 82; 62 T.C. No. 47
- Weirick v. Commissioner Jun 27, 1974 Docket Nos. 5191-72, 5192-72, 1539-73 62 T.C. 446; 1974 U.S. Tax Ct. LEXIS 85; 62 T.C. No. 50
- Zorniger v. Commissioner Jun 27, 1974 62 T.C. 435; 1974 U.S. Tax Ct. LEXIS 84; 62 T.C. No. 49
- Bello v. Commissioner Jun 26, 1974 33 T.C.M. 747; 1974 Tax Ct. Memo LEXIS 148; 1974 T.C. Memo. 174
- Berger v. Commissioner Jun 26, 1974 33 T.C.M. 737; 1974 Tax Ct. Memo LEXIS 146; 1974 T.C. Memo. 172
- Brady v. Commissioner Jun 26, 1974 33 T.C.M. 736; 1974 Tax Ct. Memo LEXIS 145; 1974 T.C. Memo. 171
- Estate of Sprague v. Commissioner Jun 26, 1974 33 T.C.M. 743; 1974 Tax Ct. Memo LEXIS 147; 1974 T.C. Memo. 173
- Estate of Williams v. Commissioner Jun 25, 1974 Docket No. 6194-72 62 T.C. 400; 1974 U.S. Tax Ct. LEXIS 87; 62 T.C. No. 46
- Gordon v. Commissioner Jun 25, 1974 33 T.C.M. 730; 1974 Tax Ct. Memo LEXIS 149; 1974 T.C. Memo. 168
- Kratzer v. Commissioner Jun 25, 1974 33 T.C.M. 732; 1974 Tax Ct. Memo LEXIS 150; 1974 T.C. Memo. 169
- Seckel v. Commissioner Jun 25, 1974 33 T.C.M. 734; 1974 Tax Ct. Memo LEXIS 151; 1974 T.C. Memo. 170
- Wright v. Commissioner Jun 25, 1974 62 T.C. 377; 1974 U.S. Tax Ct. LEXIS 86; 62 T.C. No. 45
- Abrams v. Commissioner Jun 24, 1974 33 T.C.M. 722; 1974 Tax Ct. Memo LEXIS 157; 1974 T.C. Memo. 165
- Alta Sierra Vista, Inc. v. Commissioner Jun 24, 1974 Docket Nos. 4024-73, 4025-73 62 T.C. 367; 1974 U.S. Tax Ct. LEXIS 89; 62 T.C. No. 44
- Cameron v. Commissioner Jun 24, 1974 33 T.C.M. 725; 1974 Tax Ct. Memo LEXIS 152; 1974 T.C. Memo. 166
- Purvis v. Commissioner Jun 24, 1974 33 T.C.M. 702; 1974 Tax Ct. Memo LEXIS 156; 1974 T.C. Memo. 164
- Shaheen v. Commissioner Jun 24, 1974 62 T.C. 359; 1974 U.S. Tax Ct. LEXIS 88; 62 T.C. No. 43
- Summers v. Commissioner Jun 24, 1974 33 T.C.M. 695; 1974 Tax Ct. Memo LEXIS 154; 1974 T.C. Memo. 162
- Vesey v. Commissioner Jun 24, 1974 33 T.C.M. 697; 1974 Tax Ct. Memo LEXIS 155; 1974 T.C. Memo. 163
- Walsh v. Commissioner Jun 24, 1974 33 T.C.M. 728; 1974 Tax Ct. Memo LEXIS 153; 1974 T.C. Memo. 167
- Estate of Cutter v. Commissioner Jun 20, 1974 Docket No. 5647-71 62 T.C. 351; 1974 U.S. Tax Ct. LEXIS 90; 62 T.C. No. 42
- Nugent v. Commissioner Jun 20, 1974 33 T.C.M. 690; 1974 Tax Ct. Memo LEXIS 158; 1974 T.C. Memo. 161
- Brandl v. Commissioner Jun 19, 1974 33 T.C.M. 688; 1974 Tax Ct. Memo LEXIS 160; 1974 T.C. Memo. 160
- Griffith v. Commissioner Jun 19, 1974 33 T.C.M. 686; 1974 Tax Ct. Memo LEXIS 159; 1974 T.C. Memo. 159