1974
491 United States Tax Court opinions from 1974.
- Matney v. Commissioner Apr 15, 1974 33 T.C.M. 455; 1974 Tax Ct. Memo LEXIS 228; 1974 T.C. Memo. 90
- Rose v. Commissioner Apr 15, 1974 33 T.C.M. 458; 1974 Tax Ct. Memo LEXIS 229; 1974 T.C. Memo. 91
- Selby v. Commissioner Apr 15, 1974 33 T.C.M. 461; 1974 Tax Ct. Memo LEXIS 230; 1974 T.C. Memo. 92
- Malinowski v. Commissioner Apr 10, 1974 33 T.C.M. 453; 1974 Tax Ct. Memo LEXIS 231; 1974 T.C. Memo. 88
- Bell v. Commissioner Apr 9, 1974 33 T.C.M. 450; 1974 Tax Ct. Memo LEXIS 233; 1974 T.C. Memo. 87
- Carter v. Commissioner Apr 9, 1974 Docket No. 5690-71 62 T.C. 20; 1974 U.S. Tax Ct. LEXIS 126; 62 T.C. No. 4
- Lewicki v. Commissioner Apr 9, 1974 33 T.C.M. 449; 1974 Tax Ct. Memo LEXIS 232; 1974 T.C. Memo. 86
- Ronan State Bank v. Commissioner Apr 9, 1974 62 T.C. 27; 1974 U.S. Tax Ct. LEXIS 127; 62 T.C. No. 5
- Deerman v. Commissioner Apr 8, 1974 33 T.C.M. 440; 1974 Tax Ct. Memo LEXIS 234; 1974 T.C. Memo. 84
- Estate of Ryan v. Commissioner Apr 8, 1974 62 T.C. 4; 1974 U.S. Tax Ct. LEXIS 128; 62 T.C. No. 2
- Knoedler v. Commissioner Apr 8, 1974 33 T.C.M. 443; 1974 Tax Ct. Memo LEXIS 235; 1974 T.C. Memo. 85
- Rosen v. Commissioner Apr 8, 1974 62 T.C. 11; 1974 U.S. Tax Ct. LEXIS 129; 62 T.C. No. 3
- Miranda v. Commissioner Apr 4, 1974 33 T.C.M. 438; 1974 Tax Ct. Memo LEXIS 236; 1974 T.C. Memo. 83
- Harmon v. Commissioner Apr 2, 1974 33 T.C.M. 436; 1974 Tax Ct. Memo LEXIS 237; 1974 T.C. Memo. 82
- Iden v. Commissioner Apr 1, 1974 33 T.C.M. 430; 1974 Tax Ct. Memo LEXIS 238; 1974 T.C. Memo. 81
- Jones v. Commissioner Apr 1, 1974 62 T.C. 1; 1974 U.S. Tax Ct. LEXIS 130
- Browning v. Commissioner Mar 28, 1974 33 T.C.M. 429; 1974 Tax Ct. Memo LEXIS 243; 1974 T.C. Memo. 80
- Coloman v. Commissioner Mar 28, 1974 Docket Nos. 3667-72, 3668-72 3670-72, 3671-72. 33 T.C.M. 411; 1974 Tax Ct. Memo LEXIS 241; 1974 T.C. Memo. 78
- FRYER v. COMMISSIONER Mar 28, 1974 33 T.C.M. 403; 1974 Tax Ct. Memo LEXIS 240; 1974 T.C. Memo. 77
- Shiosaki v. Commissioner Mar 28, 1974 Docket Nos. 346-71, 8440-71, 4476-73 61 T.C. 861; 1974 U.S. Tax Ct. LEXIS 132; 61 T.C. No. 90
- Wirth v. Commissioner Mar 28, 1974 Docket No. 2583-71 61 T.C. 855; 1974 U.S. Tax Ct. LEXIS 131; 61 T.C. No. 89
- Yellow Cab & Car Rental Co. v. Commissioner Mar 28, 1974 33 T.C.M. 413; 1974 Tax Ct. Memo LEXIS 242; 1974 T.C. Memo. 79
- Young v. Commissioner Mar 28, 1974 33 T.C.M. 397; 1974 Tax Ct. Memo LEXIS 239; 1974 T.C. Memo. 76
- Handy Button Machine Co. v. Commissioner Mar 27, 1974 61 T.C. 846; 1974 U.S. Tax Ct. LEXIS 133; 61 T.C. No. 88
- Jacobs v. Commissioner Mar 27, 1974 33 T.C.M. 379; 1974 Tax Ct. Memo LEXIS 244; 1974 T.C. Memo. 73
- Mossie v. Commissioner Mar 27, 1974 33 T.C.M. 394; 1974 Tax Ct. Memo LEXIS 246; 1974 T.C. Memo. 75
- Weissfisch v. Comm'r Mar 27, 1974 33 T.C.M. 391; 1974 Tax Ct. Memo LEXIS 245; 1974 T.C. Memo. 74
- Estate of Pinkerton v. Commissioner Mar 26, 1974 33 T.C.M. 342; 1974 Tax Ct. Memo LEXIS 247; 1974 T.C. Memo. 71
- McDowell v. Commissioner Mar 26, 1974 33 T.C.M. 372; 1974 Tax Ct. Memo LEXIS 248; 1974 T.C. Memo. 72
- Ready Paving & Constr. Co. v. Commissioner Mar 26, 1974 61 T.C. 826; 1974 U.S. Tax Ct. LEXIS 134; 61 T.C. No. 86
- Suarez v. Commissioner Mar 26, 1974 61 T.C. 841; 1974 U.S. Tax Ct. LEXIS 135; 61 T.C. No. 87
- Crist v. Commissioner Mar 25, 1974 33 T.C.M. 326; 1974 Tax Ct. Memo LEXIS 249; 1974 T.C. Memo. 67
- Estate of Cohn v. Commissioner Mar 25, 1974 Docket No. 2299-71 61 T.C. 787; 1974 U.S. Tax Ct. LEXIS 136; 61 T.C. No. 84
- L. G. Bishop Lumber & Supply Co. v. Commissioner Mar 25, 1974 33 T.C.M. 336; 1974 Tax Ct. Memo LEXIS 251; 1974 T.C. Memo. 70
- Ramsay Scarlett & Co. v. Commissioner Mar 25, 1974 61 T.C. 795; 1974 U.S. Tax Ct. LEXIS 137; 61 T.C. No. 85
- White v. Commissioner Mar 25, 1974 33 T.C.M. 330; 1974 Tax Ct. Memo LEXIS 250; 1974 T.C. Memo. 69
- Reeder v. Commissioner Mar 21, 1974 33 T.C.M. 328; 1974 Tax Ct. Memo LEXIS 252; 1974 T.C. Memo. 68
- Bank of Am. Trust & Sav. Ass'n v. Commissioner Mar 18, 1974 Docket No. 3568-71 61 T.C. 752; 1974 U.S. Tax Ct. LEXIS 138; 61 T.C. No. 81
- Bormes v. Commissioner Mar 18, 1974 33 T.C.M. 314; 1974 Tax Ct. Memo LEXIS 254; 1974 T.C. Memo. 65
- 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
- Robertson v. Commissioner Mar 13, 1974 Docket Nos. 3088-71, 3089-71, 3090-71, 3205-71 61 T.C. 727; 1974 U.S. Tax Ct. LEXIS 143; 61 T.C. No. 78
- Sirbo Holdings, Inc. v. Commissioner Mar 13, 1974 Docket No. 515-69 61 T.C. 723; 1974 U.S. Tax Ct. LEXIS 142; 61 T.C. No. 77
- 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