1981
841 United States Tax Court opinions from 1981.
- White v. Commissioner Feb 23, 1981 41 T.C.M. 931; 1981 Tax Ct. Memo LEXIS 667; 1981 T.C. Memo. 73
- Blaser v. Commissioner Feb 19, 1981 41 T.C.M. 915; 1981 Tax Ct. Memo LEXIS 678; 1981 T.C. Memo. 70
- Edens v. Commissioner Feb 19, 1981 41 T.C.M. 899; 1981 Tax Ct. Memo LEXIS 674; 1981 T.C. Memo. 66
- Estate of Reilly v. Commissioner Feb 19, 1981 76 T.C. 369; 1981 U.S. Tax Ct. LEXIS 168
- Gerlach Family Estate v. Commissioner Feb 19, 1981 41 T.C.M. 919; 1981 Tax Ct. Memo LEXIS 679; 1981 T.C. Memo. 71
- McCurry v. Commissioner Feb 19, 1981 41 T.C.M. 904; 1981 Tax Ct. Memo LEXIS 676; 1981 T.C. Memo. 68
- Powers v. Commissioner Feb 19, 1981 41 T.C.M. 905; 1981 Tax Ct. Memo LEXIS 677; 1981 T.C. Memo. 69
- Voelker v. Commissioner Feb 19, 1981 41 T.C.M. 901; 1981 Tax Ct. Memo LEXIS 675; 1981 T.C. Memo. 67
- Wright v. Commissioner Feb 19, 1981 41 T.C.M. 895; 1981 Tax Ct. Memo LEXIS 673; 1981 T.C. Memo. 65
- Bedson v. Commissioner Feb 18, 1981 41 T.C.M. 894; 1981 Tax Ct. Memo LEXIS 683; 1981 T.C. Memo. 64
- Bell v. Commissioner Feb 18, 1981 76 T.C. 232; 1981 U.S. Tax Ct. LEXIS 172
- Foos v. Comm'r Feb 18, 1981 41 T.C.M. 863; 1981 Tax Ct. Memo LEXIS 680; 1981 T.C. Memo. 61
- Hershey Foods Corp. v. Commissioner Feb 18, 1981 76 T.C. 312; 1981 U.S. Tax Ct. LEXIS 169
- Honodel v. Commissioner Feb 18, 1981 76 T.C. 351; 1981 U.S. Tax Ct. LEXIS 171
- Kaiser Aluminum & Chemical Corp. v. Commissioner Feb 18, 1981 76 T.C. 325; 1981 U.S. Tax Ct. LEXIS 170
- Numa Co. v. Commissioner Feb 18, 1981 41 T.C.M. 887; 1981 Tax Ct. Memo LEXIS 682; 1981 T.C. Memo. 63
- Radlek v. Commissioner Feb 18, 1981 41 T.C.M. 885; 1981 Tax Ct. Memo LEXIS 681; 1981 T.C. Memo. 62
- Daniels v. Commissioner Feb 17, 1981 41 T.C.M. 855; 1981 Tax Ct. Memo LEXIS 684; 1981 T.C. Memo. 58
- Estate of McArdle v. Commissioner Feb 17, 1981 41 T.C.M. 860; 1981 Tax Ct. Memo LEXIS 686; 1981 T.C. Memo. 60
- Major v. Commissioner Feb 17, 1981 76 T.C. 239; 1981 U.S. Tax Ct. LEXIS 173
- Okamoto v. Commissioner Feb 17, 1981 41 T.C.M. 857; 1981 Tax Ct. Memo LEXIS 685; 1981 T.C. Memo. 59
- Farber v. Commissioner Feb 12, 1981 41 T.C.M. 853; 1981 Tax Ct. Memo LEXIS 687; 1981 T.C. Memo. 57
- Jaggard v. Commissioner Feb 12, 1981 76 T.C. 222; 1981 U.S. Tax Ct. LEXIS 175
- Levy v. Commissioner Feb 12, 1981 76 T.C. 228; 1981 U.S. Tax Ct. LEXIS 176
- Estate of Williams v. Commissioner Feb 11, 1981 41 T.C.M. 844; 1981 Tax Ct. Memo LEXIS 688; 1981 T.C. Memo. 54
- Johnson v. Commissioner Feb 11, 1981 41 T.C.M. 849; 1981 Tax Ct. Memo LEXIS 689; 1981 T.C. Memo. 55
- Rauchwerger v. Commissioner Feb 11, 1981 41 T.C.M. 852; 1981 Tax Ct. Memo LEXIS 690; 1981 T.C. Memo. 56
- Dotson v. Commissioner Feb 10, 1981 41 T.C.M. 832; 1981 Tax Ct. Memo LEXIS 693; 1981 T.C. Memo. 51
- Lewis v. Commissioner Feb 10, 1981 41 T.C.M. 824; 1981 Tax Ct. Memo LEXIS 691; 1981 T.C. Memo. 49
- Onstott v. Commissioner Feb 10, 1981 41 T.C.M. 827; 1981 Tax Ct. Memo LEXIS 692; 1981 T.C. Memo. 50
- Reich v. Commissioner Feb 10, 1981 41 T.C.M. 841; 1981 Tax Ct. Memo LEXIS 695; 1981 T.C. Memo. 53
- Cole v. Comm'r Feb 9, 1981 41 T.C.M. 820; 1981 Tax Ct. Memo LEXIS 697; 1981 T.C. Memo. 48
- Coscia v. Commissioner Feb 9, 1981 41 T.C.M. 818; 1981 Tax Ct. Memo LEXIS 696; 1981 T.C. Memo. 47
- Boulez v. Commissioner Feb 4, 1981 76 T.C. 209; 1981 U.S. Tax Ct. LEXIS 177
- Ellis v. Commissioner Feb 4, 1981 41 T.C.M. 813; 1981 Tax Ct. Memo LEXIS 698; 1981 T.C. Memo. 45
- Harris v. Commissioner Feb 4, 1981 41 T.C.M. 815; 1981 Tax Ct. Memo LEXIS 699; 1981 T.C. Memo. 46
- Toner v. Commissioner Feb 4, 1981 76 T.C. 217; 1981 U.S. Tax Ct. LEXIS 178
- Jim Burch & Associates, Inc. v. Commissioner Feb 3, 1981 76 T.C. 202; 1981 U.S. Tax Ct. LEXIS 179
- Blake v. Commissioner Feb 2, 1981 41 T.C.M. 802; 1981 Tax Ct. Memo LEXIS 701; 1981 T.C. Memo. 41
- Estate of Currey v. Commissioner Feb 2, 1981 41 T.C.M. 800; 1981 Tax Ct. Memo LEXIS 700; 1981 T.C. Memo. 40
- Jernigan v. Commissioner Feb 2, 1981 41 T.C.M. 811; 1981 Tax Ct. Memo LEXIS 704; 1981 T.C. Memo. 44
- Lingham v. Commissioner Feb 2, 1981 41 T.C.M. 804; 1981 Tax Ct. Memo LEXIS 702; 1981 T.C. Memo. 42
- Miller v. Commissioner Feb 2, 1981 76 T.C. 191; 1981 U.S. Tax Ct. LEXIS 180
- Patterson v. Commissioner Feb 2, 1981 41 T.C.M. 807; 1981 Tax Ct. Memo LEXIS 703; 1981 T.C. Memo. 43
- Estate of Dickinson v. Commissioner Jan 29, 1981 41 T.C.M. 787; 1981 Tax Ct. Memo LEXIS 705; 1981 T.C. Memo. 36
- Estate of McMillan v. Commissioner Jan 29, 1981 76 T.C. 170; 1981 U.S. Tax Ct. LEXIS 181
- Horner v. Commissioner Jan 29, 1981 41 T.C.M. 790; 1981 Tax Ct. Memo LEXIS 706; 1981 T.C. Memo. 37
- Neve v. Commissioner Jan 29, 1981 41 T.C.M. 798; 1981 Tax Ct. Memo LEXIS 708; 1981 T.C. Memo. 39
- Rockefeller v. Commissioner Jan 29, 1981 76 T.C. 178; 1981 U.S. Tax Ct. LEXIS 182
- Schmidt v. Comm'r Jan 29, 1981 41 T.C.M. 793; 1981 Tax Ct. Memo LEXIS 707; 1981 T.C. Memo. 38