1980
789 United States Tax Court opinions from 1980.
- Estate of Crafts v. Commissioner Sep 25, 1980 74 T.C. 1439; 1980 U.S. Tax Ct. LEXIS 50; 74 T.C. No. 105
- Estate of Sena v. Commissioner Sep 25, 1980 41 T.C.M. 67; 1980 Tax Ct. Memo LEXIS 161; 1980 T.C. Memo. 433
- Estate of Taylor v. Commissioner Sep 25, 1980 41 T.C.M. 44; 1980 Tax Ct. Memo LEXIS 154; 1980 T.C. Memo. 426
- Gates Rubber Co. & Subsidiaries v. Commissioner Sep 25, 1980 Docket No. 4007-77 74 T.C. 1456; 1980 U.S. Tax Ct. LEXIS 51; 67 Oil & Gas Rep. 647
- Ginkel v. Commissioner Sep 25, 1980 41 T.C.M. 40; 1980 Tax Ct. Memo LEXIS 152; 1980 T.C. Memo. 424
- Hoffman v. Commissioner Sep 25, 1980 41 T.C.M. 57; 1980 Tax Ct. Memo LEXIS 159; 1980 T.C. Memo. 431
- Krambo v. Commissioner Sep 25, 1980 41 T.C.M. 42; 1980 Tax Ct. Memo LEXIS 153; 1980 T.C. Memo. 425
- Moss v. Commissioner Sep 25, 1980 41 T.C.M. 55; 1980 Tax Ct. Memo LEXIS 158; 1980 T.C. Memo. 430
- O'Connell v. Commissioner Sep 25, 1980 41 T.C.M. 62; 1980 Tax Ct. Memo LEXIS 160; 1980 T.C. Memo. 432
- Shieman v. Commissioner Sep 25, 1980 41 T.C.M. 47; 1980 Tax Ct. Memo LEXIS 155; 1980 T.C. Memo. 427
- Sun Co. & Subsidiaries v. Commissioner Sep 25, 1980 Docket No. 9559-76 74 T.C. 1481; 1980 U.S. Tax Ct. LEXIS 52; 68 Oil & Gas Rep. 353
- Dunlap v. Commissioner Sep 24, 1980 Docket Nos. 6726-76, 7858-76, 2414-77, 2779-77, 5351-77, 9438-77 74 T.C. 1377; 1980 U.S. Tax Ct. LEXIS 53
- Bloomberg v. Commissioner Sep 23, 1980 74 T.C. 1368; 1980 U.S. Tax Ct. LEXIS 56
- Estate of Cooper v. Commissioner Sep 23, 1980 74 T.C. 1373; 1980 U.S. Tax Ct. LEXIS 57
- New Mexico Bancorporation & Subsidiaries v. Commissioner Sep 23, 1980 74 T.C. 1342; 1980 U.S. Tax Ct. LEXIS 54; 74 T.C. No. 100
- Ocean Sands Holding Corp. v. Commissioner Sep 23, 1980 41 T.C.M. 1; 1980 Tax Ct. Memo LEXIS 164; 1980 T.C. Memo. 423
- Reynolds v. Commissioner Sep 23, 1980 40 T.C.M. 1355; 1980 Tax Ct. Memo LEXIS 163; 1980 T.C. Memo. 422
- Westbrook v. Commissioner Sep 23, 1980 74 T.C. 1357; 1980 U.S. Tax Ct. LEXIS 55
- YOUNGER v. COMMISSIONER Sep 23, 1980 40 T.C.M. 1354; 1980 Tax Ct. Memo LEXIS 162; 1980 T.C. Memo. 421
- Akers v. Commissioner Sep 22, 1980 40 T.C.M. 1318; 1980 Tax Ct. Memo LEXIS 168; 1980 T.C. Memo. 411
- Beaton v. Commissioner Sep 22, 1980 40 T.C.M. 1324; 1980 Tax Ct. Memo LEXIS 170; 1980 T.C. Memo. 413
- Chosiad v. Commissioner Sep 22, 1980 40 T.C.M. 1305; 1980 Tax Ct. Memo LEXIS 165; 1980 T.C. Memo. 408
- Cook v. Commissioner Sep 22, 1980 40 T.C.M. 1334; 1980 Tax Ct. Memo LEXIS 172; 1980 T.C. Memo. 415
- Drummond v. Commissioner Sep 22, 1980 Docket No. 4087-78. 40 T.C.M. 1336; 1980 Tax Ct. Memo LEXIS 173; 1980 T.C. Memo. 416
- Estate of Maxant v. Commissioner Sep 22, 1980 40 T.C.M. 1328; 1980 Tax Ct. Memo LEXIS 171; 1980 T.C. Memo. 414
- Estate of Papson v. Commissioner Sep 22, 1980 74 T.C. 1338; 1980 U.S. Tax Ct. LEXIS 58
- Fulling v. Commissioner Sep 22, 1980 40 T.C.M. 1347; 1980 Tax Ct. Memo LEXIS 175; 1980 T.C. Memo. 418
- Hall v. Commissioner Sep 22, 1980 Docket No. 6743-79. 40 T.C.M. 1349; 1980 Tax Ct. Memo LEXIS 176; 1980 T.C. Memo. 419
- Heller v. Commissioner Sep 22, 1980 40 T.C.M. 1338; 1980 Tax Ct. Memo LEXIS 174; 1980 T.C. Memo. 417
- Quilty v. Commissioner Sep 22, 1980 40 T.C.M. 1352; 1980 Tax Ct. Memo LEXIS 177; 1980 T.C. Memo. 420
- Quinn v. Commissioner Sep 22, 1980 40 T.C.M. 1320; 1980 Tax Ct. Memo LEXIS 169; 1980 T.C. Memo. 412
- Shane v. Commissioner Sep 22, 1980 Docket No. 3560-78. 40 T.C.M. 1308; 1980 Tax Ct. Memo LEXIS 166; 1980 T.C. Memo. 409
- Smith v. Commissioner Sep 22, 1980 40 T.C.M. 1315; 1980 Tax Ct. Memo LEXIS 167; 1980 T.C. Memo. 410
- Adams v. Commissioner Sep 18, 1980 40 T.C.M. 1275; 1980 Tax Ct. Memo LEXIS 178; 1980 T.C. Memo. 398
- Austin v. Commissioner Sep 18, 1980 74 T.C. 1334; 1980 U.S. Tax Ct. LEXIS 60
- Bistrup v. Commissioner Sep 18, 1980 40 T.C.M. 1289; 1980 Tax Ct. Memo LEXIS 182; 1980 T.C. Memo. 402
- Carpenter v. Commissioner Sep 18, 1980 40 T.C.M. 1302; 1980 Tax Ct. Memo LEXIS 187; 1980 T.C. Memo. 407
- Kercheval v. Commissioner Sep 18, 1980 40 T.C.M. 1281; 1980 Tax Ct. Memo LEXIS 180; 1980 T.C. Memo. 400
- Mack v. Commissioner Sep 18, 1980 40 T.C.M. 1286; 1980 Tax Ct. Memo LEXIS 181; 1980 T.C. Memo. 401
- Marx v. Commissioner Sep 18, 1980 40 T.C.M. 1299; 1980 Tax Ct. Memo LEXIS 185; 1980 T.C. Memo. 405
- Plumstead Theatre Soc., Inc. v. Commissioner Sep 18, 1980 Docket No. 12139-78X 74 T.C. 1324; 1980 U.S. Tax Ct. LEXIS 59; 74 T.C. No. 97
- Sellingsloh v. Commissioner Sep 18, 1980 40 T.C.M. 1293; 1980 Tax Ct. Memo LEXIS 183; 1980 T.C. Memo. 403
- Stipek v. Commissioner Sep 18, 1980 40 T.C.M. 1296; 1980 Tax Ct. Memo LEXIS 184; 1980 T.C. Memo. 404
- Tso v. Commissioner Sep 18, 1980 40 T.C.M. 1277; 1980 Tax Ct. Memo LEXIS 179; 1980 T.C. Memo. 399
- Zwirkoski v. Commissioner Sep 18, 1980 40 T.C.M. 1300; 1980 Tax Ct. Memo LEXIS 186; 1980 T.C. Memo. 406
- Arlington S. Phillips Funeral Home, Inc. v. Commissioner Sep 17, 1980 40 T.C.M. 1261; 1980 Tax Ct. Memo LEXIS 189; 1980 T.C. Memo. 394
- Daniel v. Commissioner Sep 17, 1980 40 T.C.M. 1273; 1980 Tax Ct. Memo LEXIS 192; 1980 T.C. Memo. 397
- Johnson v. Commissioner Sep 17, 1980 Docket No. 2393-78 74 T.C. 1316; 1980 U.S. Tax Ct. LEXIS 61
- Pettit v. Commissioner Sep 17, 1980 40 T.C.M. 1270; 1980 Tax Ct. Memo LEXIS 191; 1980 T.C. Memo. 396
- Salazar v. Commissioner Sep 17, 1980 40 T.C.M. 1265; 1980 Tax Ct. Memo LEXIS 190; 1980 T.C. Memo. 395