1974
442 United States Tax Court opinions from 1974.
- Harris v. Commissioner Mar 18, 1974 61 T.C. 770; 1974 U.S. Tax Ct. LEXIS 140; 61 T.C. No. 83
- Quinn v. Commissioner Mar 18, 1974 33 T.C.M. 310; 1974 Tax Ct. Memo LEXIS 253; 1974 T.C. Memo. 64
- Vernaccini v. Commissioner Mar 18, 1974 33 T.C.M. 321; 1974 Tax Ct. Memo LEXIS 255; 1974 T.C. Memo. 66
- White v. Commissioner Mar 18, 1974 61 T.C. 763; 1974 U.S. Tax Ct. LEXIS 139; 61 T.C. No. 82
- Estate of Jayne v. Commissioner Mar 14, 1974 61 T.C. 744; 1974 U.S. Tax Ct. LEXIS 141
- Frizzelle Farms, Inc. v. Commissioner Mar 13, 1974 61 T.C. 737; 1974 U.S. Tax Ct. LEXIS 144; 61 T.C. No. 79
- Watson v. Commissioner Mar 13, 1974 33 T.C.M. 307; 1974 Tax Ct. Memo LEXIS 256; 1974 T.C. Memo. 63
- Dougherty v. Commissioner Mar 12, 1974 61 T.C. 719; 1974 U.S. Tax Ct. LEXIS 145; 61 T.C. No. 76
- Kubik v. Commissioner Mar 12, 1974 33 T.C.M. 302; 1974 Tax Ct. Memo LEXIS 257; 1974 T.C. Memo. 62
- Lewis v. Commissioner Mar 11, 1974 33 T.C.M. 283; 1974 Tax Ct. Memo LEXIS 258; 1974 T.C. Memo. 59
- Parker v. Commissioner Mar 11, 1974 33 T.C.M. 289; 1974 Tax Ct. Memo LEXIS 259; 1974 T.C. Memo. 60
- Swanson v. Commissioner Mar 11, 1974 33 T.C.M. 296; 1974 Tax Ct. Memo LEXIS 260; 1974 T.C. Memo. 61
- Brothers v. Commissioner Mar 7, 1974 33 T.C.M. 269; 1974 Tax Ct. Memo LEXIS 261; 1974 T.C. Memo. 56
- Durgom v. Commissioner Mar 7, 1974 33 T.C.M. 276; 1974 Tax Ct. Memo LEXIS 263; 1974 T.C. Memo. 58
- Fox v. Commissioner Mar 7, 1974 61 T.C. 704; 1974 U.S. Tax Ct. LEXIS 147; 61 T.C. No. 75
- McDonald v. Commissioner Mar 7, 1974 33 T.C.M. 274; 1974 Tax Ct. Memo LEXIS 262; 1974 T.C. Memo. 57
- Branerton Corp. v. Commissioner Mar 5, 1974 61 T.C. 691; 1974 U.S. Tax Ct. LEXIS 148; 61 T.C. No. 73
- Estate of Whitehead v. Commissioner Mar 5, 1974 33 T.C.M. 253; 1974 Tax Ct. Memo LEXIS 264; 1974 T.C. Memo. 53
- May v. Commissioner Mar 5, 1974 33 T.C.M. 256; 1974 Tax Ct. Memo LEXIS 265; 1974 T.C. Memo. 54
- Anderson v. Commissioner Feb 28, 1974 33 T.C.M. 234; 1974 Tax Ct. Memo LEXIS 267; 1974 T.C. Memo. 49
- Copeland v. Commissioner Feb 28, 1974 33 T.C.M. 246; 1974 Tax Ct. Memo LEXIS 269; 1974 T.C. Memo. 51
- Kass v. Commissioner Feb 28, 1974 33 T.C.M. 239; 1974 Tax Ct. Memo LEXIS 268; 1974 T.C. Memo. 50
- Semel v. Commissioner Feb 28, 1974 33 T.C.M. 248; 1974 Tax Ct. Memo LEXIS 270; 1974 T.C. Memo. 52
- Lutter v. Commissioner Feb 27, 1974 61 T.C. 685; 1974 U.S. Tax Ct. LEXIS 149; 61 T.C. No. 72
- Furmanski v. Comm'r Feb 25, 1974 33 T.C.M. 225; 1974 Tax Ct. Memo LEXIS 272; 1974 T.C. Memo. 47
- Hakim v. Commissioner Feb 25, 1974 33 T.C.M. 223; 1974 Tax Ct. Memo LEXIS 271; 1974 T.C. Memo. 46
- Land v. Commissioner Feb 25, 1974 61 T.C. 675; 1974 U.S. Tax Ct. LEXIS 150; 61 T.C. No. 71
- Touchton v. Commissioner Feb 25, 1974 33 T.C.M. 231; 1974 Tax Ct. Memo LEXIS 273; 1974 T.C. Memo. 48
- Newman v. Commissioner Feb 21, 1974 33 T.C.M. 219; 1974 Tax Ct. Memo LEXIS 274; 1974 T.C. Memo. 45
- Victor E. Gidwitz Family Trust v. Commissioner Feb 21, 1974 61 T.C. 664; 1974 U.S. Tax Ct. LEXIS 151; 61 T.C. No. 70
- Coursey v. Commissioner Feb 20, 1974 33 T.C.M. 205; 1974 Tax Ct. Memo LEXIS 275; 1974 T.C. Memo. 43
- Paul E. Kummer Realty Co. v. Commissioner Feb 20, 1974 33 T.C.M. 209; 1974 Tax Ct. Memo LEXIS 276; 1974 T.C. Memo. 44
- Gilmore v. Commissioner Feb 19, 1974 33 T.C.M. 196; 1974 Tax Ct. Memo LEXIS 277; 1974 T.C. Memo. 41
- Wagner v. Commissioner Feb 19, 1974 33 T.C.M. 201; 1974 Tax Ct. Memo LEXIS 278; 1974 T.C. Memo. 42
- Scott v. Commissioner Feb 14, 1974 61 T.C. 654; 1974 U.S. Tax Ct. LEXIS 152; 61 T.C. No. 69
- Showalter v. Commissioner Feb 13, 1974 33 T.C.M. 192; 1974 Tax Ct. Memo LEXIS 279; 1974 T.C. Memo. 40
- Estate of Caplan v. Commissioner Feb 12, 1974 33 T.C.M. 189; 1974 Tax Ct. Memo LEXIS 280; 1974 T.C. Memo. 39
- Estate of Sullivan v. Commissioner Feb 11, 1974 33 T.C.M. 183; 1974 Tax Ct. Memo LEXIS 281; 1974 T.C. Memo. 38
- Gulf-Puerto Rico Lines, Inc. v. Commissioner Feb 11, 1974 61 T.C. 644; 1974 U.S. Tax Ct. LEXIS 153
- Pettit v. Commissioner Feb 7, 1974 61 T.C. 634; 1974 U.S. Tax Ct. LEXIS 154; 61 T.C. No. 67
- SPA Bldg. Corp. v. Commissioner Feb 7, 1974 33 T.C.M. 179; 1974 Tax Ct. Memo LEXIS 282; 1974 T.C. Memo. 37
- Rodebaugh v. Commissioner Feb 6, 1974 33 T.C.M. 169; 1974 Tax Ct. Memo LEXIS 284; 1974 T.C. Memo. 36
- Tamary v. Commissioner Feb 6, 1974 33 T.C.M. 166; 1974 Tax Ct. Memo LEXIS 283; 1974 T.C. Memo. 35
- 31 West 53rd Street Corp. v. Commissioner Feb 4, 1974 33 T.C.M. 142; 1974 Tax Ct. Memo LEXIS 286; 1974 T.C. Memo. 32
- Cooper v. Commissioner Feb 4, 1974 61 T.C. 599; 1974 U.S. Tax Ct. LEXIS 155; 61 T.C. No. 64
- Eckel v. Commissioner Feb 4, 1974 33 T.C.M. 147; 1974 Tax Ct. Memo LEXIS 287; 1974 T.C. Memo. 33
- Empire Steel Castings v. Comm'r Feb 4, 1974 33 T.C.M. 155; 1974 Tax Ct. Memo LEXIS 288; 1974 T.C. Memo. 34
- Estate of Cotchett v. Commissioner Feb 4, 1974 33 T.C.M. 138; 1974 Tax Ct. Memo LEXIS 285; 1974 T.C. Memo. 31
- Estate of Silverman v. Commissioner Feb 4, 1974 61 T.C. 605; 1974 U.S. Tax Ct. LEXIS 156; 61 T.C. No. 65
- Kuper v. Commissioner Feb 4, 1974 61 T.C. 624; 1974 U.S. Tax Ct. LEXIS 157; 61 T.C. No. 66