1974
491 United States Tax Court opinions from 1974.
- Don E. Williams Co. v. Commissioner May 14, 1974 Docket No. 5946-71 62 T.C. 166; 14 U.C.C. Rep. Serv. (West) 1165; 1974 U.S. Tax Ct. LEXIS 112; 62 T.C. No. 19
- Lovitt v. Commissioner May 14, 1974 33 T.C.M. 587; 1974 Tax Ct. Memo LEXIS 192; 1974 T.C. Memo. 126
- O'Connell v. Commissioner May 14, 1974 33 T.C.M. 590; 1974 Tax Ct. Memo LEXIS 194; 1974 T.C. Memo. 128
- Richmond, F. & P. R. Co. v. Commissioner May 14, 1974 Docket No. 1024-70 62 T.C. 174; 1974 U.S. Tax Ct. LEXIS 113; 62 T.C. No. 20
- Solomon v. Commissioner May 14, 1974 33 T.C.M. 588; 1974 Tax Ct. Memo LEXIS 193; 1974 T.C. Memo. 127
- Wilson v. Commissioner May 14, 1974 33 T.C.M. 586; 1974 Tax Ct. Memo LEXIS 191; 1974 T.C. Memo. 125
- Augustine v. Commissioner May 13, 1974 33 T.C.M. 580; 1974 Tax Ct. Memo LEXIS 195; 1974 T.C. Memo. 122
- Farley Funeral Home, Inc. v. Commissioner May 13, 1974 62 T.C. 150; 1974 U.S. Tax Ct. LEXIS 114; 62 T.C. No. 18
- Rem Industries, Inc. v. Commissioner May 13, 1974 33 T.C.M. 581; 1974 Tax Ct. Memo LEXIS 196; 1974 T.C. Memo. 123
- Edwards Industries, Inc. v. Commissioner May 9, 1974 33 T.C.M. 569; 1974 Tax Ct. Memo LEXIS 199; 1974 T.C. Memo. 120
- Ginaven v. Commissioner May 9, 1974 33 T.C.M. 568; 1974 Tax Ct. Memo LEXIS 198; 1974 T.C. Memo. 119
- Kennedy v. Commissioner May 9, 1974 33 T.C.M. 577; 1974 Tax Ct. Memo LEXIS 200; 1974 T.C. Memo. 121
- Harper v. Commissioner May 8, 1974 33 T.C.M. 567; 1974 Tax Ct. Memo LEXIS 203; 1974 T.C. Memo. 117
- Jim's Window Service, Inc. v. Commissioner May 8, 1974 33 T.C.M. 563; 1974 Tax Ct. Memo LEXIS 201; 1974 T.C. Memo. 115
- Haft Trust v. Commissioner May 7, 1974 62 T.C. 145; 1974 U.S. Tax Ct. LEXIS 115; 62 T.C. No. 17
- Constantine v. Commissioner May 6, 1974 33 T.C.M. 562; 1974 Tax Ct. Memo LEXIS 206; 1974 T.C. Memo. 114
- Hicks Nurseries, Inc. v. Commissioner May 6, 1974 62 T.C. 138; 1974 U.S. Tax Ct. LEXIS 116; 62 T.C. No. 16
- Joseph L. Lecce, Inc. v. Commissioner May 6, 1974 33 T.C.M. 557; 1974 Tax Ct. Memo LEXIS 208; 1974 T.C. Memo. 112
- Kaye v. Commissioner May 6, 1974 33 T.C.M. 553; 1974 Tax Ct. Memo LEXIS 207; 1974 T.C. Memo. 111
- Wexler v. Commissioner May 6, 1974 33 T.C.M. 560; 1974 Tax Ct. Memo LEXIS 205; 1974 T.C. Memo. 113
- Leeds v. Commissioner May 2, 1974 33 T.C.M. 551; 1974 Tax Ct. Memo LEXIS 209; 1974 T.C. Memo. 110
- Cothran v. Commissioner May 1, 1974 33 T.C.M. 547; 1974 Tax Ct. Memo LEXIS 210; 1974 T.C. Memo. 109
- Kelley v. Commissioner May 1, 1974 Docket No. 1056-72 62 T.C. 131; 1974 U.S. Tax Ct. LEXIS 117
- Kelley v. Commissioner May 1, 1974 62 T.C. 131
- Crowe v. Commissioner Apr 30, 1974 62 T.C. 121; 1974 U.S. Tax Ct. LEXIS 119; 62 T.C. No. 14
- Hamacher v. Commissioner Apr 30, 1974 33 T.C.M. 529; 1974 Tax Ct. Memo LEXIS 211; 1974 T.C. Memo. 106
- Huffman v. Commissioner Apr 30, 1974 33 T.C.M. 543; 1974 Tax Ct. Memo LEXIS 213; 1974 T.C. Memo. 108
- Metropolitan Mortg. Fund, Inc. v. Commissioner Apr 30, 1974 Docket Nos. 299-70, 300-70 62 T.C. 110; 1974 U.S. Tax Ct. LEXIS 118
- Subscription Television, Inc. v. Commissioner Apr 30, 1974 33 T.C.M. 538; 1974 Tax Ct. Memo LEXIS 212; 1974 T.C. Memo. 107
- Baker Nat'l Bank v. Commissioner Apr 29, 1974 33 T.C.M. 506; 1974 Tax Ct. Memo LEXIS 214; 1974 T.C. Memo. 104
- TOMSYKOSKI v. COMMISSIONER Apr 29, 1974 33 T.C.M. 525; 1974 Tax Ct. Memo LEXIS 215; 1974 T.C. Memo. 105
- Sheldon v. Commissioner Apr 25, 1974 62 T.C. 96; 1974 U.S. Tax Ct. LEXIS 120; 62 T.C. No. 12
- Estate of Bettin v. Commissioner Apr 24, 1974 33 T.C.M. 499; 1974 Tax Ct. Memo LEXIS 216; 1974 T.C. Memo. 102
- Hyde v. Commissioner Apr 24, 1974 33 T.C.M. 502; 1974 Tax Ct. Memo LEXIS 217; 1974 T.C. Memo. 103
- Ford v. Commissioner Apr 23, 1974 33 T.C.M. 496; 1974 Tax Ct. Memo LEXIS 218; 1974 T.C. Memo. 101
- Lockabey v. Commissioner Apr 23, 1974 33 T.C.M. 493; 1974 Tax Ct. Memo LEXIS 219; 1974 T.C. Memo. 100
- Pearsall v. Commissioner Apr 23, 1974 62 T.C. 94; 1974 U.S. Tax Ct. LEXIS 121; 62 T.C. No. 11
- Estate of Lepoutre v. Commissioner Apr 22, 1974 62 T.C. 84; 1974 U.S. Tax Ct. LEXIS 176; 62 T.C. No. 10
- Fisher v. Commissioner Apr 22, 1974 Docket No. 4885-71 62 T.C. 73; 1974 U.S. Tax Ct. LEXIS 122; 62 T.C. No. 9
- W. J. Strickland Co. v. Commissioner Apr 22, 1974 33 T.C.M. 484; 1974 Tax Ct. Memo LEXIS 220; 1974 T.C. Memo. 98
- Young v. Commissioner Apr 22, 1974 33 T.C.M. 488; 1974 Tax Ct. Memo LEXIS 221; 1974 T.C. Memo. 99
- Estate of Christie v. Commissioner Apr 18, 1974 33 T.C.M. 476; 1974 Tax Ct. Memo LEXIS 223; 1974 T.C. Memo. 95
- Haslam v. Commissioner Apr 18, 1974 33 T.C.M. 482; 1974 Tax Ct. Memo LEXIS 225; 1974 T.C. Memo. 97
- Haspel v. Commissioner Apr 18, 1974 62 T.C. 59; 1974 U.S. Tax Ct. LEXIS 123; 62 T.C. No. 8
- Matteson v. Commissioner Apr 18, 1974 33 T.C.M. 479; 1974 Tax Ct. Memo LEXIS 224; 1974 T.C. Memo. 96
- Mitchell v. Commissioner Apr 18, 1974 33 T.C.M. 473; 1974 Tax Ct. Memo LEXIS 222; 1974 T.C. Memo. 94
- Hamilton v. Commissioner Apr 17, 1974 33 T.C.M. 463; 1974 Tax Ct. Memo LEXIS 226; 1974 T.C. Memo. 93
- Chwalow v. Commissioner Apr 15, 1974 33 T.C.M. 454; 1974 Tax Ct. Memo LEXIS 227; 1974 T.C. Memo. 89
- Du Pont Testamentary Trust v. Commissioner Apr 15, 1974 Docket No. 330-72 62 T.C. 36; 1974 U.S. Tax Ct. LEXIS 124; 62 T.C. No. 6
- Estate of Caswell v. Commissioner Apr 15, 1974 62 T.C. 51; 1974 U.S. Tax Ct. LEXIS 125; 62 T.C. No. 7