1978
651 United States Tax Court opinions from 1978.
- Adams v. Commissioner Dec 28, 1978 71 T.C. 477; 1978 U.S. Tax Ct. LEXIS 3
- Martino v. Commissioner Dec 28, 1978 71 T.C. 456; 1978 U.S. Tax Ct. LEXIS 1
- RICH PLAN OF NORTHERN NEW ENGLAND, INC. v. COMMISSIONER Dec 28, 1978 37 T.C.M. 1853-8; 1978 Tax Ct. Memo LEXIS 1; 1978 T.C. Memo. 514
- Seaboard Coffee Service, Inc. v. Commissioner Dec 28, 1978 71 T.C. 465; 1978 U.S. Tax Ct. LEXIS 2
- Capital Sales, Inc. v. Commissioner Dec 27, 1978 71 T.C. 416; 1978 U.S. Tax Ct. LEXIS 4
- Cherubini v. Commissioner Dec 27, 1978 37 T.C.M. 1853; 1978 Tax Ct. Memo LEXIS 4; 1978 T.C. Memo. 512
- ESTATE OF FORMAN v. COMMISSIONER Dec 27, 1978 37 T.C.M. 1851-94; 1978 Tax Ct. Memo LEXIS 2; 1978 T.C. Memo. 510
- SARZEN v. COMMISSIONER Dec 27, 1978 37 T.C.M. 1853-4; 1978 Tax Ct. Memo LEXIS 5; 1978 T.C. Memo. 513
- Stout v. Commissioner Dec 27, 1978 71 T.C. 441; 1978 U.S. Tax Ct. LEXIS 5
- Ward v. Commissioner Dec 27, 1978 37 T.C.M. 1852; 1978 Tax Ct. Memo LEXIS 3; 1978 T.C. Memo. 511
- Weaver v. Commissioner Dec 27, 1978 71 T.C. 443; 1978 U.S. Tax Ct. LEXIS 6
- ANDEREGG v. COMMISSIONER Dec 26, 1978 37 T.C.M. 1851-90; 1978 Tax Ct. Memo LEXIS 9; 1978 T.C. Memo. 509
- AULD v. COMMISSIONER Dec 26, 1978 37 T.C.M. 1851-86; 1978 Tax Ct. Memo LEXIS 8; 1978 T.C. Memo. 508
- CARDELLO v. COMMISSIONER Dec 26, 1978 37 T.C.M. 1851-83; 1978 Tax Ct. Memo LEXIS 7; 1978 T.C. Memo. 507
- KELCE v. COMMISSIONER Dec 26, 1978 37 T.C.M. 1851-79; 1978 Tax Ct. Memo LEXIS 6; 1978 T.C. Memo. 506
- RUTHERFORD v. COMMISSIONER Dec 21, 1978 37 T.C.M. 1851-77; 1978 Tax Ct. Memo LEXIS 10; 1978 T.C. Memo. 505
- DOWNS v. COMMISSIONER Dec 20, 1978 37 T.C.M. 1851-58; 1978 Tax Ct. Memo LEXIS 11; 1978 T.C. Memo. 502
- HANHAUSER v. COMMISSIONER Dec 20, 1978 37 T.C.M. 1851-67; 1978 Tax Ct. Memo LEXIS 13; 1978 T.C. Memo. 504
- Jones v. Commissioner Dec 20, 1978 71 T.C. 391; 1978 U.S. Tax Ct. LEXIS 9
- Patton v. Commissioner Dec 20, 1978 71 T.C. 389; 1978 U.S. Tax Ct. LEXIS 8
- SVENDSEN v. COMMISSIONER Dec 20, 1978 37 T.C.M. 1851-63; 1978 Tax Ct. Memo LEXIS 12; 1978 T.C. Memo. 503
- SERRIS v. COMMISSIONER Dec 19, 1978 37 T.C.M. 1851-54; 1978 Tax Ct. Memo LEXIS 15; 1978 T.C. Memo. 500
- SOSKIS v. COMMISSIONER Dec 19, 1978 37 T.C.M. 1851-49; 1978 Tax Ct. Memo LEXIS 14; 1978 T.C. Memo. 499
- SWENDSEEN v. COMMISSIONER Dec 19, 1978 37 T.C.M. 1851-56; 1978 Tax Ct. Memo LEXIS 16; 1978 T.C. Memo. 501
- Estate of Hoskins v. Commissioner Dec 14, 1978 71 T.C. 379; 1978 U.S. Tax Ct. LEXIS 10
- Foulkes v. Comm'r Dec 14, 1978 37 T.C.M. 1851-47; 1978 Tax Ct. Memo LEXIS 17; 1978 T.C. Memo. 498
- BALLICH v. COMMISSIONER Dec 13, 1978 37 T.C.M. 1851-40; 1978 Tax Ct. Memo LEXIS 21; 1978 T.C. Memo. 497
- NATIONAL UTIL. PRODS. CO. v. COMMISSIONER Dec 13, 1978 37 T.C.M. 1851-18; 1978 Tax Ct. Memo LEXIS 18; 1978 T.C. Memo. 494
- Poczatek v. Commissioner Dec 13, 1978 71 T.C. 371; 1978 U.S. Tax Ct. LEXIS 11
- WATT v. COMMISSIONER Dec 13, 1978 37 T.C.M. 1851-28; 1978 Tax Ct. Memo LEXIS 19; 1978 T.C. Memo. 495
- WILKOF v. COMMISSIONER Dec 13, 1978 37 T.C.M. 1851-31; 1978 Tax Ct. Memo LEXIS 20; 1978 T.C. Memo. 496
- FISHER v. COMMISSIONER Dec 12, 1978 37 T.C.M. 1851-12; 1978 Tax Ct. Memo LEXIS 22; 1978 T.C. Memo. 492
- WALKER v. COMMISSIONER Dec 12, 1978 37 T.C.M. 1851-15; 1978 Tax Ct. Memo LEXIS 23; 1978 T.C. Memo. 493
- ESTATE OF KESSLER v. COMMISSIONER Dec 11, 1978 37 T.C.M. 1851-11; 1978 Tax Ct. Memo LEXIS 27; 1978 T.C. Memo. 491
- MUSKOGEE RADIOLOGICAL GROUP v. COMMISSIONER Dec 11, 1978 37 T.C.M. 1851-6; 1978 Tax Ct. Memo LEXIS 26; 1978 T.C. Memo. 490
- Steel Constructors, Inc. v. Commissioner Dec 11, 1978 37 T.C.M. 1851; 1978 Tax Ct. Memo LEXIS 25; 1978 T.C. Memo. 489
- WRAY v. COMMISSIONER Dec 11, 1978 37 T.C.M. 1849-81; 1978 Tax Ct. Memo LEXIS 24; 1978 T.C. Memo. 488
- Zimmerman v. Commissioner Dec 11, 1978 71 T.C. 367; 1978 U.S. Tax Ct. LEXIS 12
- ALEXANDER v. COMMISSIONER Dec 7, 1978 37 T.C.M. 1849-75; 1978 Tax Ct. Memo LEXIS 28; 1978 T.C. Memo. 487
- Longview Fibre Co. v. Commissioner Dec 7, 1978 71 T.C. 357; 1978 U.S. Tax Ct. LEXIS 13
- Estate of Alperstein v. Commissioner Dec 6, 1978 71 T.C. 351; 1978 U.S. Tax Ct. LEXIS 14
- SOLAR NITROGEN CHEMS., INC. v. COMMISSIONER Dec 6, 1978 37 T.C.M. 1849-71; 1978 Tax Ct. Memo LEXIS 30; 1978 T.C. Memo. 486
- Callaway Family Asso. v. Commissioner Dec 5, 1978 71 T.C. 340; 1978 U.S. Tax Ct. LEXIS 15
- OMAN CONSTR. CO. v. COMMISSIONER Dec 5, 1978 37 T.C.M. 1849-57; 1978 Tax Ct. Memo LEXIS 31; 1978 T.C. Memo. 484
- Ragghianti v. Commissioner Dec 5, 1978 71 T.C. 346; 1978 U.S. Tax Ct. LEXIS 16
- Annunziato v. Comm'r Dec 4, 1978 37 T.C.M. 1849-56; 1978 Tax Ct. Memo LEXIS 32; 1978 T.C. Memo. 483
- JOHN OWNBEY CO. v. COMMISSIONER Nov 30, 1978 37 T.C.M. 1849-47; 1978 Tax Ct. Memo LEXIS 33; 1978 T.C. Memo. 482
- Lustgarten v. Commissioner Nov 30, 1978 71 T.C. 303; 1978 U.S. Tax Ct. LEXIS 19
- Roberts v. Commissioner Nov 30, 1978 71 T.C. 311; 1978 U.S. Tax Ct. LEXIS 20
- FRANK v. COMMISSIONER Nov 29, 1978 37 T.C.M. 1849-34; 1978 Tax Ct. Memo LEXIS 34; 1978 T.C. Memo. 477