1981
933 United States Tax Court opinions from 1981.
- Union Cent. Life Ins. Co. v. Commissioner Oct 13, 1981 Docket No. 2094-78 77 T.C. 845; 1981 U.S. Tax Ct. LEXIS 47
- Estate of Sikler v. Commissioner Oct 8, 1981 42 T.C.M. 1389; 1981 Tax Ct. Memo LEXIS 154; 1981 T.C. Memo. 587
- Goldenberg v. Commissioner Oct 8, 1981 42 T.C.M. 1397; 1981 Tax Ct. Memo LEXIS 156; 1981 T.C. Memo. 589
- Grow v. Commissioner Oct 8, 1981 42 T.C.M. 1395; 1981 Tax Ct. Memo LEXIS 155; 1981 T.C. Memo. 588
- Bernardeau v. Commissioner Oct 7, 1981 42 T.C.M. 1370; 1981 Tax Ct. Memo LEXIS 157; 1981 T.C. Memo. 584
- Gambling v. Commissioner Oct 7, 1981 42 T.C.M. 1372; 1981 Tax Ct. Memo LEXIS 158; 1981 T.C. Memo. 585
- McGuire v. Commissioner Oct 7, 1981 Docket No. 4735-80 77 T.C. 765; 1981 U.S. Tax Ct. LEXIS 48
- Sunshine Dep't Stores v. Commissioner Oct 7, 1981 Docket No. 1161-78. 42 T.C.M. 1379; 1981 Tax Ct. Memo LEXIS 159; 1981 T.C. Memo. 586
- Dillon v. Commissioner Oct 6, 1981 42 T.C.M. 1364; 1981 Tax Ct. Memo LEXIS 160; 1981 T.C. Memo. 583
- Evans v. Commissioner Oct 5, 1981 42 T.C.M. 1353; 1981 Tax Ct. Memo LEXIS 161; 1981 T.C. Memo. 580
- Lewellen v. Commissioner Oct 5, 1981 42 T.C.M. 1355; 1981 Tax Ct. Memo LEXIS 162; 1981 T.C. Memo. 581
- Paul v. Commissioner Oct 5, 1981 Docket No. 15502-79 77 T.C. 755; 1981 U.S. Tax Ct. LEXIS 49
- Sorensen v. Commissioner Oct 5, 1981 42 T.C.M. 1363; 1981 Tax Ct. Memo LEXIS 163; 1981 T.C. Memo. 582
- Blake v. Commissioner Oct 1, 1981 42 T.C.M. 1336; 1981 Tax Ct. Memo LEXIS 165; 1981 T.C. Memo. 579
- Martz v. Commissioner Oct 1, 1981 77 T.C. 749; 1981 U.S. Tax Ct. LEXIS 50
- Ray v. Commissioner Oct 1, 1981 42 T.C.M. 1333; 1981 Tax Ct. Memo LEXIS 164; 1981 T.C. Memo. 578
- Anderson v. Commissioner Sep 30, 1981 42 T.C.M. 1282; 1981 Tax Ct. Memo LEXIS 167; 1981 T.C. Memo. 565
- Belline v. Commissioner Sep 30, 1981 42 T.C.M. 1292; 1981 Tax Ct. Memo LEXIS 172; 1981 T.C. Memo. 570; 2 Employee Benefits Cas. (BNA) 2045
- Conte v. Commissioner Sep 30, 1981 42 T.C.M. 1296; 1981 Tax Ct. Memo LEXIS 173; 1981 T.C. Memo. 571
- Ehrhart v. Commissioner Sep 30, 1981 42 T.C.M. 1285; 1981 Tax Ct. Memo LEXIS 169; 1981 T.C. Memo. 567
- Estate of Ash v. Commissioner Sep 30, 1981 42 T.C.M. 1310; 1981 Tax Ct. Memo LEXIS 177; 1981 T.C. Memo. 575
- Estate of Wells v. Commissioner Sep 30, 1981 42 T.C.M. 1305; 1981 Tax Ct. Memo LEXIS 176; 1981 T.C. Memo. 574
- Estate of Zavesky v. Commissioner Sep 30, 1981 42 T.C.M. 1300; 1981 Tax Ct. Memo LEXIS 174; 1981 T.C. Memo. 572
- Fiorito v. Commissioner Sep 30, 1981 42 T.C.M. 1328; 1981 Tax Ct. Memo LEXIS 178; 1981 T.C. Memo. 576
- Green v. Commissioner Sep 30, 1981 42 T.C.M. 1330; 1981 Tax Ct. Memo LEXIS 179; 1981 T.C. Memo. 577
- Ladner v. Commissioner Sep 30, 1981 42 T.C.M. 1303; 1981 Tax Ct. Memo LEXIS 175; 1981 T.C. Memo. 573
- Mosure v. Commissioner Sep 30, 1981 42 T.C.M. 1279; 1981 Tax Ct. Memo LEXIS 166; 1981 T.C. Memo. 564
- Polacsek v. Commissioner Sep 30, 1981 42 T.C.M. 1289; 1981 Tax Ct. Memo LEXIS 171; 1981 T.C. Memo. 569
- Segura v. Commissioner Sep 30, 1981 77 T.C. 734; 1981 U.S. Tax Ct. LEXIS 51
- Shelton v. Commissioner Sep 30, 1981 42 T.C.M. 1287; 1981 Tax Ct. Memo LEXIS 170; 1981 T.C. Memo. 568
- SWARTZ v. COMMISSIONER Sep 30, 1981 42 T.C.M. 1283; 1981 Tax Ct. Memo LEXIS 168; 1981 T.C. Memo. 566
- Becker v. Commissioner Sep 29, 1981 42 T.C.M. 1274; 1981 Tax Ct. Memo LEXIS 185; 1981 T.C. Memo. 562
- Derr v. Commissioner Sep 29, 1981 77 T.C. 708; 1981 U.S. Tax Ct. LEXIS 52
- Estate of Edens v. Commissioner Sep 29, 1981 42 T.C.M. 1254; 1981 Tax Ct. Memo LEXIS 180; 1981 T.C. Memo. 557
- Estate of Talbot v. Commissioner Sep 29, 1981 42 T.C.M. 1263; 1981 Tax Ct. Memo LEXIS 183; 1981 T.C. Memo. 560
- McFarlin v. Commissioner Sep 29, 1981 42 T.C.M. 1276; 1981 Tax Ct. Memo LEXIS 186; 1981 T.C. Memo. 563
- Nesmith v. Commissioner Sep 29, 1981 42 T.C.M. 1269; 1981 Tax Ct. Memo LEXIS 184; 1981 T.C. Memo. 561
- Van Horn v. Commissioner Sep 29, 1981 42 T.C.M. 1261; 1981 Tax Ct. Memo LEXIS 182; 1981 T.C. Memo. 559
- Wald v. Commissioner Sep 29, 1981 42 T.C.M. 1259; 1981 Tax Ct. Memo LEXIS 181; 1981 T.C. Memo. 558
- Bayly v. Commissioner Sep 28, 1981 42 T.C.M. 1216; 1981 Tax Ct. Memo LEXIS 189; 1981 T.C. Memo. 549
- Carpenter v. Commissioner Sep 28, 1981 42 T.C.M. 1227; 1981 Tax Ct. Memo LEXIS 191; 1981 T.C. Memo. 551
- Carroll v. Commissioner Sep 28, 1981 42 T.C.M. 1233; 1981 Tax Ct. Memo LEXIS 193; 1981 T.C. Memo. 553
- Cox v. Commissioner Sep 28, 1981 42 T.C.M. 1229; 1981 Tax Ct. Memo LEXIS 192; 1981 T.C. Memo. 552
- Dean v. Commissioner Sep 28, 1981 42 T.C.M. 1237; 1981 Tax Ct. Memo LEXIS 194; 1981 T.C. Memo. 554
- Fields v. Commissioner Sep 28, 1981 42 T.C.M. 1220; 1981 Tax Ct. Memo LEXIS 190; 1981 T.C. Memo. 550
- Foster v. Commissioner Sep 28, 1981 42 T.C.M. 1240; 1981 Tax Ct. Memo LEXIS 195; 1981 T.C. Memo. 555
- Goode v. Commissioner Sep 28, 1981 42 T.C.M. 1209; 1981 Tax Ct. Memo LEXIS 188; 1981 T.C. Memo. 548
- McElhany v. Commissioner Sep 28, 1981 42 T.C.M. 1206; 1981 Tax Ct. Memo LEXIS 187; 1981 T.C. Memo. 547
- Schubel v. Commissioner Sep 28, 1981 Docket No. 2314-80 77 T.C. 701; 1981 U.S. Tax Ct. LEXIS 53
- Baird v. Commissioner Sep 24, 1981 42 T.C.M. 1170; 1981 Tax Ct. Memo LEXIS 197; 1981 T.C. Memo. 536