1981
933 United States Tax Court opinions from 1981.
- Wenger v. Commissioner May 28, 1981 41 T.C.M. 1615; 1981 Tax Ct. Memo LEXIS 482; 1981 T.C. Memo. 266
- Wilcox v. Commissioner May 28, 1981 41 T.C.M. 1623; 1981 Tax Ct. Memo LEXIS 485; 1981 T.C. Memo. 269
- York Family Estate v. Commissioner May 28, 1981 41 T.C.M. 1612; 1981 Tax Ct. Memo LEXIS 481; 1981 T.C. Memo. 265
- Barrer v. Commissioner May 27, 1981 41 T.C.M. 1582; 1981 Tax Ct. Memo LEXIS 486; 1981 T.C. Memo. 256
- Boucher v. Commissioner May 27, 1981 41 T.C.M. 1589; 1981 Tax Ct. Memo LEXIS 488; 1981 T.C. Memo. 258
- Estate of Perl v. Commissioner May 27, 1981 76 T.C. 861; 1981 U.S. Tax Ct. LEXIS 122; 2 Employee Benefits Cas. (BNA) 1450
- Graham v. Commissioner May 27, 1981 Docket Nos. 6709-77, 9977-78 76 T.C. 853; 1981 U.S. Tax Ct. LEXIS 121
- Ruecker v. Commissioner May 27, 1981 41 T.C.M. 1587; 1981 Tax Ct. Memo LEXIS 487; 1981 T.C. Memo. 257
- Encyclopaedia Britannica, Inc. v. Commissioner May 26, 1981 Docket No. 466-76. 41 T.C.M. 1573; 1981 Tax Ct. Memo LEXIS 492; 1981 T.C. Memo. 255
- Jackson v. Commissioner May 26, 1981 41 T.C.M. 1564; 1981 Tax Ct. Memo LEXIS 489; 1981 T.C. Memo. 252
- Mall v. Commissioner May 26, 1981 41 T.C.M. 1568; 1981 Tax Ct. Memo LEXIS 490; 1981 T.C. Memo. 253
- Pierce v. Commissioner May 26, 1981 41 T.C.M. 1571; 1981 Tax Ct. Memo LEXIS 491; 1981 T.C. Memo. 254
- Wisconsin Psychiatric Services, Ltd. v. Commissioner May 26, 1981 76 T.C. 839; 1981 U.S. Tax Ct. LEXIS 123
- Best v. Commissioner May 21, 1981 41 T.C.M. 1562; 1981 Tax Ct. Memo LEXIS 495; 1981 T.C. Memo. 251
- Dammers v. Commissioner May 21, 1981 76 T.C. 835; 1981 U.S. Tax Ct. LEXIS 125
- Howard v. Commissioner May 21, 1981 41 T.C.M. 1554; 1981 Tax Ct. Memo LEXIS 494; 1981 T.C. Memo. 250
- Miller v. Commissioner May 21, 1981 41 T.C.M. 1548; 1981 Tax Ct. Memo LEXIS 493; 1981 T.C. Memo. 249
- Trohimovich v. Commissioner May 21, 1981 77 T.C. 262
- Von Hafften v. Commissioner May 21, 1981 76 T.C. 831; 1981 U.S. Tax Ct. LEXIS 124
- Aladdin Industries, Inc. v. Commissioner May 20, 1981 41 T.C.M. 1515; 1981 Tax Ct. Memo LEXIS 496; 1981 T.C. Memo. 245
- Andrews v. Commissioner May 20, 1981 41 T.C.M. 1533; 1981 Tax Ct. Memo LEXIS 498; 1981 T.C. Memo. 247
- Duley v. Commissioner May 20, 1981 41 T.C.M. 1521; 1981 Tax Ct. Memo LEXIS 497; 1981 T.C. Memo. 246
- Gherman v. Commissioner May 20, 1981 41 T.C.M. 1546; 1981 Tax Ct. Memo LEXIS 499; 1981 T.C. Memo. 248
- Miami Purchasing Service Corp. v. Commissioner May 20, 1981 76 T.C. 818; 1981 U.S. Tax Ct. LEXIS 126
- Blackman v. Commissioner May 19, 1981 41 T.C.M. 1512; 1981 Tax Ct. Memo LEXIS 502; 1981 T.C. Memo. 244
- Di Mino v. Commissioner May 19, 1981 41 T.C.M. 1510; 1981 Tax Ct. Memo LEXIS 500; 1981 T.C. Memo. 242
- Lockwood v. Commissioner May 19, 1981 41 T.C.M. 1511; 1981 Tax Ct. Memo LEXIS 501; 1981 T.C. Memo. 243
- Afshar v. Commissioner May 18, 1981 Docket No. 6099-72. 41 T.C.M. 1489; 1981 Tax Ct. Memo LEXIS 503; 1981 T.C. Memo. 241
- Elm Street Realty Trust v. Commissioner May 18, 1981 76 T.C. 803; 1981 U.S. Tax Ct. LEXIS 127
- Bonaire Development Co. v. Commissioner May 14, 1981 76 T.C. 789; 1981 U.S. Tax Ct. LEXIS 129
- Gibson v. Commissioner May 14, 1981 41 T.C.M. 1484; 1981 Tax Ct. Memo LEXIS 504; 1981 T.C. Memo. 240
- Hager v. Commissioner May 14, 1981 76 T.C. 759; 1981 U.S. Tax Ct. LEXIS 128
- Laurie v. Comm'r May 13, 1981 41 T.C.M. 1482; 1981 Tax Ct. Memo LEXIS 505; 1981 T.C. Memo. 239
- Franck v. Commissioner May 12, 1981 41 T.C.M. 1475; 1981 Tax Ct. Memo LEXIS 506; 1981 T.C. Memo. 235
- McClamma v. Commissioner May 12, 1981 76 T.C. 754; 1981 U.S. Tax Ct. LEXIS 130; 7 Bankr. Ct. Dec. (CRR) 1058; 4 Collier Bankr. Cas. 2d 1475
- Rekeczky v. Commissioner May 12, 1981 41 T.C.M. 1481; 1981 Tax Ct. Memo LEXIS 509; 1981 T.C. Memo. 238
- Swann v. Commissioner May 12, 1981 41 T.C.M. 1478; 1981 Tax Ct. Memo LEXIS 507; 1981 T.C. Memo. 236
- Van Tol v. Commissioner May 12, 1981 41 T.C.M. 1480; 1981 Tax Ct. Memo LEXIS 508; 1981 T.C. Memo. 237
- Finch v. Commissioner May 11, 1981 41 T.C.M. 1470; 1981 Tax Ct. Memo LEXIS 511; 1981 T.C. Memo. 233
- Fox Chevrolet, Inc. (Maryland) v. Commissioner May 11, 1981 76 T.C. 708; 1981 U.S. Tax Ct. LEXIS 131
- Hagerty v. Commissioner May 11, 1981 41 T.C.M. 1472; 1981 Tax Ct. Memo LEXIS 512; 1981 T.C. Memo. 234
- McDonald v. Commissioner May 11, 1981 76 T.C. 750; 1981 U.S. Tax Ct. LEXIS 133
- Richardson Inv. v. Commissioner May 11, 1981 76 T.C. 736; 1981 U.S. Tax Ct. LEXIS 132
- Self v. Commissioner May 11, 1981 Docket No. 6042-79. 41 T.C.M. 1465; 1981 Tax Ct. Memo LEXIS 510; 1981 T.C. Memo. 232
- Abrams v. Commissioner May 7, 1981 41 T.C.M. 1459; 1981 Tax Ct. Memo LEXIS 515; 1981 T.C. Memo. 231
- Burns v. Commissioner May 7, 1981 76 T.C. 706; 1981 U.S. Tax Ct. LEXIS 134
- Deely v. Commissioner May 7, 1981 41 T.C.M. 1457; 1981 Tax Ct. Memo LEXIS 513; 1981 T.C. Memo. 229
- Ruwe v. Commissioner May 7, 1981 41 T.C.M. 1458; 1981 Tax Ct. Memo LEXIS 514; 1981 T.C. Memo. 230
- Draper v. Commissioner May 6, 1981 41 T.C.M. 1450; 1981 Tax Ct. Memo LEXIS 517; 1981 T.C. Memo. 228
- Velvet Horn, Inc. v. Commissioner May 6, 1981 41 T.C.M. 1445; 1981 Tax Ct. Memo LEXIS 516; 1981 T.C. Memo. 227