1981
933 United States Tax Court opinions from 1981.
- Oden v. Commissioner Apr 20, 1981 41 T.C.M. 1285; 1981 Tax Ct. Memo LEXIS 558; 1981 T.C. Memo. 184
- Peck v. Commissioner Apr 20, 1981 41 T.C.M. 1296; 1981 Tax Ct. Memo LEXIS 562; 1981 T.C. Memo. 188
- Puryear v. Commissioner Apr 20, 1981 41 T.C.M. 1294; 1981 Tax Ct. Memo LEXIS 561; 1981 T.C. Memo. 187
- Samis v. Commissioner Apr 20, 1981 Docket Nos. 7162-78, 7163-78, 7164-78 76 T.C. 609; 1981 U.S. Tax Ct. LEXIS 143
- C-Lec Plastics, Inc. v. Commissioner Apr 15, 1981 76 T.C. 601; 1981 U.S. Tax Ct. LEXIS 144
- McKinney v. Commissioner Apr 15, 1981 41 T.C.M. 1272; 1981 Tax Ct. Memo LEXIS 563; 1981 T.C. Memo. 181
- Felts v. Commissioner Apr 14, 1981 41 T.C.M. 1270; 1981 Tax Ct. Memo LEXIS 565; 1981 T.C. Memo. 180
- Field v. Commissioner Apr 14, 1981 41 T.C.M. 1267; 1981 Tax Ct. Memo LEXIS 564; 1981 T.C. Memo. 179
- Hudson v. Commissioner Apr 13, 1981 41 T.C.M. 1253; 1981 Tax Ct. Memo LEXIS 567; 1981 T.C. Memo. 175
- Old Colony Ins. Service, Inc. v. Commissioner Apr 13, 1981 41 T.C.M. 1258; 1981 Tax Ct. Memo LEXIS 569; 1981 T.C. Memo. 177
- Olken v. Commissioner Apr 13, 1981 41 T.C.M. 1255; 1981 Tax Ct. Memo LEXIS 568; 1981 T.C. Memo. 176
- Thomas v. Commissioner Apr 13, 1981 41 T.C.M. 1251; 1981 Tax Ct. Memo LEXIS 566; 1981 T.C. Memo. 174
- William E. Davis & Sons, Inc. v. Commissioner Apr 13, 1981 41 T.C.M. 1263; 1981 Tax Ct. Memo LEXIS 570; 1981 T.C. Memo. 178
- Estate of Levin v. Commissioner Apr 9, 1981 41 T.C.M. 1240; 1981 Tax Ct. Memo LEXIS 572; 1981 T.C. Memo. 170
- Mantzel v. Commissioner Apr 9, 1981 41 T.C.M. 1237; 1981 Tax Ct. Memo LEXIS 571; 1981 T.C. Memo. 169
- Muir v. Commissioner Apr 9, 1981 41 T.C.M. 1245; 1981 Tax Ct. Memo LEXIS 573; 1981 T.C. Memo. 171
- Neal v. Commissioner Apr 9, 1981 41 T.C.M. 1247; 1981 Tax Ct. Memo LEXIS 574; 1981 T.C. Memo. 172
- Stradling v. Commissioner Apr 9, 1981 41 T.C.M. 1249; 1981 Tax Ct. Memo LEXIS 575; 1981 T.C. Memo. 173
- Coleman v. Commissioner Apr 8, 1981 76 T.C. 580; 1981 U.S. Tax Ct. LEXIS 145
- Maher v. Commissioner Apr 8, 1981 76 T.C. 593; 1981 U.S. Tax Ct. LEXIS 146
- Martz v. Commissioner Apr 8, 1981 41 T.C.M. 1236; 1981 Tax Ct. Memo LEXIS 577; 1981 T.C. Memo. 168
- Sap v. Commissioner Apr 8, 1981 41 T.C.M. 1234; 1981 Tax Ct. Memo LEXIS 576; 1981 T.C. Memo. 167
- Buckner v. Commissioner Apr 7, 1981 41 T.C.M. 1230; 1981 Tax Ct. Memo LEXIS 578; 1981 T.C. Memo. 165
- Muse v. Commissioner Apr 7, 1981 76 T.C. 574; 1981 U.S. Tax Ct. LEXIS 147
- Weston v. Commissioner Apr 7, 1981 Docket No. 13088-78. 41 T.C.M. 1232; 1981 Tax Ct. Memo LEXIS 579; 1981 T.C. Memo. 166
- Aslam v. Commissioner Apr 6, 1981 41 T.C.M. 1217; 1981 Tax Ct. Memo LEXIS 580; 1981 T.C. Memo. 159
- Bearden v. Commissioner Apr 6, 1981 41 T.C.M. 1225; 1981 Tax Ct. Memo LEXIS 582; 1981 T.C. Memo. 161
- Brusey v. Commissioner Apr 6, 1981 41 T.C.M. 1223; 1981 Tax Ct. Memo LEXIS 581; 1981 T.C. Memo. 160
- Montane v. Commissioner Apr 6, 1981 41 T.C.M. 1228; 1981 Tax Ct. Memo LEXIS 584; 1981 T.C. Memo. 163
- Swift Dodge v. Commissioner Apr 6, 1981 Docket No. 3288-79 76 T.C. 547; 1981 U.S. Tax Ct. LEXIS 148
- Arnwine v. Commissioner Apr 2, 1981 76 T.C. 532; 1981 U.S. Tax Ct. LEXIS 149
- Castaneda-Benitez v. Commissioner Apr 2, 1981 41 T.C.M. 1213; 1981 Tax Ct. Memo LEXIS 586; 1981 T.C. Memo. 157
- Iverson v. Commissioner Apr 2, 1981 41 T.C.M. 1215; 1981 Tax Ct. Memo LEXIS 587; 1981 T.C. Memo. 158
- Richardson v. Commissioner Apr 1, 1981 76 T.C. 512; 1981 U.S. Tax Ct. LEXIS 150
- Frank Spenger Co. v. Comm'r Mar 31, 1981 41 T.C.M. 1210; 1981 Tax Ct. Memo LEXIS 590; 1981 T.C. Memo. 156
- Fujinon Optical, Inc. v. Commissioner Mar 31, 1981 Docket No. 12035-79R 76 T.C. 499; 1981 U.S. Tax Ct. LEXIS 151; 2 Employee Benefits Cas. (BNA) 1145
- Graves v. Commissioner Mar 31, 1981 41 T.C.M. 1204; 1981 Tax Ct. Memo LEXIS 588; 1981 T.C. Memo. 154
- Hellwarth v. Commissioner Mar 31, 1981 41 T.C.M. 1207; 1981 Tax Ct. Memo LEXIS 589; 1981 T.C. Memo. 155
- Bass v. Commissioner Mar 30, 1981 41 T.C.M. 1176; 1981 Tax Ct. Memo LEXIS 591; 1981 T.C. Memo. 146
- Donovan v. Commissioner Mar 30, 1981 41 T.C.M. 1188; 1981 Tax Ct. Memo LEXIS 595; 1981 T.C. Memo. 150
- Ellor v. Commissioner Mar 30, 1981 41 T.C.M. 1184; 1981 Tax Ct. Memo LEXIS 593; 1981 T.C. Memo. 148; 2 Employee Benefits Cas. (BNA) 1171
- Hills v. Commissioner Mar 30, 1981 Docket No. 5889-79 76 T.C. 484; 1981 U.S. Tax Ct. LEXIS 152
- O'Connor v. Commissioner Mar 30, 1981 41 T.C.M. 1191; 1981 Tax Ct. Memo LEXIS 596; 1981 T.C. Memo. 151
- Owens-Illinois, Inc. v. Comm'r Mar 30, 1981 76 T.C. 493; 1981 U.S. Tax Ct. LEXIS 153; 76 T.C. No. 43
- Raskin v. Commissioner Mar 30, 1981 41 T.C.M. 1195; 1981 Tax Ct. Memo LEXIS 598; 1981 T.C. Memo. 153
- Smith v. Commissioner Mar 30, 1981 41 T.C.M. 1186; 1981 Tax Ct. Memo LEXIS 594; 1981 T.C. Memo. 149
- Stazer v. Commissioner Mar 30, 1981 41 T.C.M. 1193; 1981 Tax Ct. Memo LEXIS 597; 1981 T.C. Memo. 152
- White v. Commissioner Mar 30, 1981 41 T.C.M. 1180; 1981 Tax Ct. Memo LEXIS 592; 1981 T.C. Memo. 147
- Columbia Steak House II, Inc. v. Commissioner Mar 26, 1981 41 T.C.M. 1163; 1981 Tax Ct. Memo LEXIS 600; 1981 T.C. Memo. 142
- Hall v. Commissioner Mar 26, 1981 41 T.C.M. 1169; 1981 Tax Ct. Memo LEXIS 601; 1981 T.C. Memo. 143