1981
933 United States Tax Court opinions from 1981.
- Hjalmarson v. Commissioner Jul 1, 1981 42 T.C.M. 299; 1981 Tax Ct. Memo LEXIS 400; 1981 T.C. Memo. 342
- Kalamazoo Oil Co. v. Commissioner Jul 1, 1981 42 T.C.M. 304; 1981 Tax Ct. Memo LEXIS 402; 1981 T.C. Memo. 344
- Minckler v. Commissioner Jul 1, 1981 42 T.C.M. 302; 1981 Tax Ct. Memo LEXIS 401; 1981 T.C. Memo. 343
- Kansas City S. R. Co. v. Commissioner Jun 30, 1981 Docket Nos. 971-72, 974-72, 4788-73 76 T.C. 1067; 1981 U.S. Tax Ct. LEXIS 104
- Manson Western Corp. v. Commissioner Jun 30, 1981 76 T.C. 1161; 1981 U.S. Tax Ct. LEXIS 106
- Schatz v. Commissioner Jun 30, 1981 42 T.C.M. 292; 1981 Tax Ct. Memo LEXIS 404; 1981 T.C. Memo. 341
- Sullivan v. Commissioner Jun 30, 1981 76 T.C. 1156; 1981 U.S. Tax Ct. LEXIS 105
- Syracuse v. Commissioner Jun 30, 1981 42 T.C.M. 288; 1981 Tax Ct. Memo LEXIS 403; 1981 T.C. Memo. 340
- Branson v. Commissioner Jun 29, 1981 42 T.C.M. 281; 1981 Tax Ct. Memo LEXIS 410; 1981 T.C. Memo. 338
- Lamco, Inc. v. Commissioner Jun 29, 1981 42 T.C.M. 261; 1981 Tax Ct. Memo LEXIS 406; 1981 T.C. Memo. 334
- Lipp v. Commissioner Jun 29, 1981 42 T.C.M. 279; 1981 Tax Ct. Memo LEXIS 409; 1981 T.C. Memo. 337
- March v. Commissioner Jun 29, 1981 42 T.C.M. 283; 1981 Tax Ct. Memo LEXIS 411; 1981 T.C. Memo. 339
- Metro Land Co. v. Commissioner Jun 29, 1981 42 T.C.M. 263; 1981 Tax Ct. Memo LEXIS 407; 1981 T.C. Memo. 335
- Ratner v. Commissioner Jun 29, 1981 42 T.C.M. 251; 1981 Tax Ct. Memo LEXIS 405; 1981 T.C. Memo. 333
- Walsh v. Commissioner Jun 29, 1981 Docket Nos. 3720-79 and 3721-79. 42 T.C.M. 267; 1981 Tax Ct. Memo LEXIS 408; 1981 T.C. Memo. 336
- Arkin v. Commissioner Jun 25, 1981 76 T.C. 1048; 1981 U.S. Tax Ct. LEXIS 107
- Dale v. Commissioner Jun 25, 1981 42 T.C.M. 246; 1981 Tax Ct. Memo LEXIS 412; 1981 T.C. Memo. 331
- Denman v. Commissioner Jun 25, 1981 42 T.C.M. 249; 1981 Tax Ct. Memo LEXIS 413; 1981 T.C. Memo. 332
- Iglesias v. Commissioner Jun 25, 1981 76 T.C. 1060; 1981 U.S. Tax Ct. LEXIS 108
- Duffey v. Commissioner Jun 24, 1981 42 T.C.M. 226; 1981 Tax Ct. Memo LEXIS 415; 1981 T.C. Memo. 325
- Estate of Hankins v. Commissioner Jun 24, 1981 42 T.C.M. 229; 1981 Tax Ct. Memo LEXIS 416; 1981 T.C. Memo. 326
- Hope v. Commissioner Jun 24, 1981 42 T.C.M. 224; 1981 Tax Ct. Memo LEXIS 414; 1981 T.C. Memo. 324
- Kielts v. Commissioner Jun 24, 1981 42 T.C.M. 238; 1981 Tax Ct. Memo LEXIS 419; 1981 T.C. Memo. 329
- Root v. Commissioner Jun 24, 1981 42 T.C.M. 241; 1981 Tax Ct. Memo LEXIS 420; 1981 T.C. Memo. 330
- Shroyer v. Commissioner Jun 24, 1981 42 T.C.M. 233; 1981 Tax Ct. Memo LEXIS 417; 1981 T.C. Memo. 327
- Snarski v. Commissioner Jun 24, 1981 42 T.C.M. 237; 1981 Tax Ct. Memo LEXIS 418; 1981 T.C. Memo. 328
- Estate of Harms v. Commissioner Jun 23, 1981 42 T.C.M. 206; 1981 Tax Ct. Memo LEXIS 421; 1981 T.C. Memo. 320
- Nickerson v. Commissioner Jun 23, 1981 42 T.C.M. 211; 1981 Tax Ct. Memo LEXIS 422; 1981 T.C. Memo. 321
- Ragsdale v. Commissioner Jun 23, 1981 42 T.C.M. 213; 1981 Tax Ct. Memo LEXIS 423; 1981 T.C. Memo. 322
- Weber v. Commissioner Jun 23, 1981 42 T.C.M. 220; 1981 Tax Ct. Memo LEXIS 424; 1981 T.C. Memo. 323
- Benson v. Commissioner Jun 22, 1981 76 T.C. 1040; 1981 U.S. Tax Ct. LEXIS 109
- Chappell v. Commissioner Jun 22, 1981 42 T.C.M. 138; 1981 Tax Ct. Memo LEXIS 428; 1981 T.C. Memo. 308
- Dellwo v. Commissioner Jun 22, 1981 42 T.C.M. 202; 1981 Tax Ct. Memo LEXIS 438; 1981 T.C. Memo. 318
- Dixon v. Commissioner Jun 22, 1981 42 T.C.M. 157; 1981 Tax Ct. Memo LEXIS 431; 1981 T.C. Memo. 311
- Florence v. Commissioner Jun 22, 1981 42 T.C.M. 119; 1981 Tax Ct. Memo LEXIS 425; 1981 T.C. Memo. 305
- Guarino v. Commissioner Jun 22, 1981 42 T.C.M. 163; 1981 Tax Ct. Memo LEXIS 432; 1981 T.C. Memo. 312
- Hartman v. Commissioner Jun 22, 1981 42 T.C.M. 177; 1981 Tax Ct. Memo LEXIS 434; 1981 T.C. Memo. 314
- Homick v. Commissioner Jun 22, 1981 42 T.C.M. 196; 1981 Tax Ct. Memo LEXIS 437; 1981 T.C. Memo. 317
- Keen v. Commissioner Jun 22, 1981 42 T.C.M. 170; 1981 Tax Ct. Memo LEXIS 433; 1981 T.C. Memo. 313
- Knight v. Commissioner Jun 22, 1981 42 T.C.M. 125; 1981 Tax Ct. Memo LEXIS 426; 1981 T.C. Memo. 306
- Kozloff v. Commissioner Jun 22, 1981 42 T.C.M. 183; 1981 Tax Ct. Memo LEXIS 435; 1981 T.C. Memo. 315
- Plate v. Commissioner Jun 22, 1981 42 T.C.M. 151; 1981 Tax Ct. Memo LEXIS 430; 1981 T.C. Memo. 310
- Sessions v. Commissioner Jun 22, 1981 42 T.C.M. 205; 1981 Tax Ct. Memo LEXIS 439; 1981 T.C. Memo. 319
- Small v. Commissioner Jun 22, 1981 42 T.C.M. 190; 1981 Tax Ct. Memo LEXIS 436; 1981 T.C. Memo. 316
- Tapper v. Commissioner Jun 22, 1981 42 T.C.M. 144; 1981 Tax Ct. Memo LEXIS 429; 1981 T.C. Memo. 309
- Todd v. Commissioner Jun 22, 1981 42 T.C.M. 131; 1981 Tax Ct. Memo LEXIS 427; 1981 T.C. Memo. 307
- Bode v. Commissioner Jun 18, 1981 42 T.C.M. 103; 1981 Tax Ct. Memo LEXIS 441; 1981 T.C. Memo. 300
- Ostrand v. Commissioner Jun 18, 1981 42 T.C.M. 116; 1981 Tax Ct. Memo LEXIS 445; 1981 T.C. Memo. 304
- Parmenter v. Commissioner Jun 18, 1981 42 T.C.M. 99; 1981 Tax Ct. Memo LEXIS 440; 1981 T.C. Memo. 299
- Pontel Family Estate v. Commissioner Jun 18, 1981 Docket Nos. 1904-78, 1905-78. 42 T.C.M. 113; 1981 Tax Ct. Memo LEXIS 444; 1981 T.C. Memo. 303