1981
933 United States Tax Court opinions from 1981.
- 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
- Stemkowski v. Commissioner Feb 17, 1981 Docket Nos. 4239-75, 3485-76 76 T.C. 252; 1981 U.S. Tax Ct. LEXIS 174
- 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
- Pickren v. Comm'r Feb 10, 1981 Docket No. 5328-78. 41 T.C.M. 834; 1981 Tax Ct. Memo LEXIS 694; 1981 T.C. Memo. 52
- 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
- Estate of Carlstrom v. Commissioner Jan 28, 1981 Docket No. 1143-79 76 T.C. 142; 1981 U.S. Tax Ct. LEXIS 183
- Gil v. Commissioner Jan 28, 1981 41 T.C.M. 779; 1981 Tax Ct. Memo LEXIS 709; 1981 T.C. Memo. 34
- Mores Steel Co. v. Commissioner Jan 28, 1981 41 T.C.M. 782; 1981 Tax Ct. Memo LEXIS 710; 1981 T.C. Memo. 35
- Outwin v. Commissioner Jan 28, 1981 76 T.C. 153; 1981 U.S. Tax Ct. LEXIS 184
- Cleveland v. Commissioner Jan 27, 1981 41 T.C.M. 762; 1981 Tax Ct. Memo LEXIS 713; 1981 T.C. Memo. 29
- Foerster v. Commissioner Jan 27, 1981 41 T.C.M. 775; 1981 Tax Ct. Memo LEXIS 716; 1981 T.C. Memo. 32
- Hutchins Standard Service v. Commissioner Jan 27, 1981 Docket Nos. 5074-78, 5098-78. 41 T.C.M. 777; 1981 Tax Ct. Memo LEXIS 717; 1981 T.C. Memo. 33
- Johnson v. Commissioner Jan 27, 1981 41 T.C.M. 769; 1981 Tax Ct. Memo LEXIS 715; 1981 T.C. Memo. 31
- Lake Superior Dist. Power Co. v. Commissioner Jan 27, 1981 41 T.C.M. 757; 1981 Tax Ct. Memo LEXIS 712; 1981 T.C. Memo. 28
- Schaeffer v. Commissioner Jan 27, 1981 41 T.C.M. 752; 1981 Tax Ct. Memo LEXIS 711; 1981 T.C. Memo. 27
- Van Huff v. Commissioner Jan 27, 1981 41 T.C.M. 764; 1981 Tax Ct. Memo LEXIS 714; 1981 T.C. Memo. 30
- Avison v. Commissioner Jan 26, 1981 41 T.C.M. 728; 1981 Tax Ct. Memo LEXIS 720; 1981 T.C. Memo. 21
- Cousino v. Commissioner Jan 26, 1981 41 T.C.M. 722; 1981 Tax Ct. Memo LEXIS 718; 1981 T.C. Memo. 19
- Deukmejian v. Commissioner Jan 26, 1981 41 T.C.M. 738; 1981 Tax Ct. Memo LEXIS 723; 1981 T.C. Memo. 24