1982
812 United States Tax Court opinions from 1982.
- State Office Supply, Inc. v. Commissioner May 26, 1982 43 T.C.M. 1481; 1982 Tax Ct. Memo LEXIS 450; 1982 T.C. Memo. 292
- Emergency Professional Group, Inc. v. Commissioner May 24, 1982 43 T.C.M. 1468; 1982 Tax Ct. Memo LEXIS 461; 1982 T.C. Memo. 287; 3 Employee Benefits Cas. (BNA) 1588
- Fink v. Commissioner May 24, 1982 43 T.C.M. 1452; 1982 Tax Ct. Memo LEXIS 458; 1982 T.C. Memo. 284
- Meader v. Commissioner May 24, 1982 43 T.C.M. 1472; 1982 Tax Ct. Memo LEXIS 462; 1982 T.C. Memo. 288
- Miller v. Commissioner May 24, 1982 43 T.C.M. 1466; 1982 Tax Ct. Memo LEXIS 460; 1982 T.C. Memo. 286
- Rault v. Commissioner May 24, 1982 43 T.C.M. 1446; 1982 Tax Ct. Memo LEXIS 457; 1982 T.C. Memo. 283
- Touchett v. Commissioner May 24, 1982 43 T.C.M. 1462; 1982 Tax Ct. Memo LEXIS 459; 1982 T.C. Memo. 285
- Wilson v. Commissioner May 24, 1982 43 T.C.M. 1474; 1982 Tax Ct. Memo LEXIS 463; 1982 T.C. Memo. 289
- King v. Commissioner May 20, 1982 43 T.C.M. 1441; 1982 Tax Ct. Memo LEXIS 466; 1982 T.C. Memo. 282
- O. S. C. Corp. v. Commissioner May 20, 1982 43 T.C.M. 1430; 1982 Tax Ct. Memo LEXIS 464; 1982 T.C. Memo. 280
- Wasman v. Comm'r May 20, 1982 43 T.C.M. 1434; 1982 Tax Ct. Memo LEXIS 465; 1982 T.C. Memo. 281
- Applebaum v. Commissioner May 19, 1982 43 T.C.M. 1419; 1982 Tax Ct. Memo LEXIS 468; 1982 T.C. Memo. 278
- Jones v. Commissioner May 19, 1982 43 T.C.M. 1416; 1982 Tax Ct. Memo LEXIS 467; 1982 T.C. Memo. 277
- Main Bros. Oil Co. v. Commissioner May 19, 1982 43 T.C.M. 1426; 1982 Tax Ct. Memo LEXIS 469; 1982 T.C. Memo. 279
- Bailey v. Commissioner May 18, 1982 43 T.C.M. 1399; 1982 Tax Ct. Memo LEXIS 471; 1982 T.C. Memo. 274
- Glomar Steel Corp. v. Commissioner May 18, 1982 43 T.C.M. 1405; 1982 Tax Ct. Memo LEXIS 472; 1982 T.C. Memo. 275
- Metcalfe v. Commissioner May 18, 1982 43 T.C.M. 1393; 1982 Tax Ct. Memo LEXIS 470; 1982 T.C. Memo. 273
- Sampson v. Commissioner May 18, 1982 43 T.C.M. 1408; 1982 Tax Ct. Memo LEXIS 473; 1982 T.C. Memo. 276
- Estate of Wasserman v. Commissioner May 17, 1982 43 T.C.M. 1386; 1982 Tax Ct. Memo LEXIS 481; 1982 T.C. Memo. 271
- Gross Distributing Co. v. Commissioner May 17, 1982 43 T.C.M. 1357; 1982 Tax Ct. Memo LEXIS 474; 1982 T.C. Memo. 264; 3 Employee Benefits Cas. (BNA) 1507
- MacDonald v. Commissioner May 17, 1982 43 T.C.M. 1381; 1982 Tax Ct. Memo LEXIS 480; 1982 T.C. Memo. 270
- Murray v. Commissioner May 17, 1982 43 T.C.M. 1377; 1982 Tax Ct. Memo LEXIS 479; 1982 T.C. Memo. 269
- Oetting v. Commissioner May 17, 1982 43 T.C.M. 1373; 1982 Tax Ct. Memo LEXIS 478; 1982 T.C. Memo. 268
- Osterbauer v. Commissioner May 17, 1982 43 T.C.M. 1364; 1982 Tax Ct. Memo LEXIS 476; 1982 T.C. Memo. 266
- Scholle v. Commissioner May 17, 1982 43 T.C.M. 1367; 1982 Tax Ct. Memo LEXIS 477; 1982 T.C. Memo. 267
- Wear v. Commissioner May 17, 1982 43 T.C.M. 1362; 1982 Tax Ct. Memo LEXIS 475; 1982 T.C. Memo. 265
- McQuiston v. Commissioner May 13, 1982 78 T.C. 807; 1982 U.S. Tax Ct. LEXIS 97; 78 T.C. No. 56
- Coyne v. Commissioner May 12, 1982 43 T.C.M. 1351; 1982 Tax Ct. Memo LEXIS 483; 1982 T.C. Memo. 262
- Epp v. Commissioner May 12, 1982 78 T.C. 801; 1982 U.S. Tax Ct. LEXIS 99; 78 T.C. No. 55
- Rosenfeld v. Commissioner May 12, 1982 43 T.C.M. 1353; 1982 Tax Ct. Memo LEXIS 484; 1982 T.C. Memo. 263
- Towne v. Commissioner May 12, 1982 78 T.C. 791; 1982 U.S. Tax Ct. LEXIS 98; 78 T.C. No. 54
- Hascouet v. Commissioner May 11, 1982 43 T.C.M. 1347; 1982 Tax Ct. Memo LEXIS 486; 1982 T.C. Memo. 261
- Tipton & Kalmbach, Inc. v. Commissioner May 11, 1982 43 T.C.M. 1345; 1982 Tax Ct. Memo LEXIS 485; 1982 T.C. Memo. 260; 3 Employee Benefits Cas. (BNA) 1670
- Cameron v. Commissioner May 10, 1982 43 T.C.M. 1341; 1982 Tax Ct. Memo LEXIS 488; 1982 T.C. Memo. 259
- Estate of Snyder v. Commissioner May 10, 1982 43 T.C.M. 1337; 1982 Tax Ct. Memo LEXIS 487; 1982 T.C. Memo. 258
- Fuhrmann v. Commissioner May 6, 1982 43 T.C.M. 1330; 1982 Tax Ct. Memo LEXIS 490; 1982 T.C. Memo. 255
- Garvey v. Commissioner May 6, 1982 43 T.C.M. 1336; 1982 Tax Ct. Memo LEXIS 492; 1982 T.C. Memo. 257
- Newton v. Commissioner May 6, 1982 43 T.C.M. 1335; 1982 Tax Ct. Memo LEXIS 491; 1982 T.C. Memo. 256
- Sneed v. Commissioner May 6, 1982 43 T.C.M. 1325; 1982 Tax Ct. Memo LEXIS 489; 1982 T.C. Memo. 254
- Brown v. Commissioner May 5, 1982 43 T.C.M. 1322; 1982 Tax Ct. Memo LEXIS 497; 1982 T.C. Memo. 253
- Crabtree v. Commissioner May 5, 1982 43 T.C.M. 1320; 1982 Tax Ct. Memo LEXIS 496; 1982 T.C. Memo. 252
- Eritzian v. Commissioner May 5, 1982 43 T.C.M. 1315; 1982 Tax Ct. Memo LEXIS 494; 1982 T.C. Memo. 250
- Ferguson v. Commissioner May 5, 1982 43 T.C.M. 1317; 1982 Tax Ct. Memo LEXIS 495; 1982 T.C. Memo. 251
- Russo v. Commissioner May 5, 1982 43 T.C.M. 1308; 1982 Tax Ct. Memo LEXIS 498; 1982 T.C. Memo. 248
- Ryan v. Commissioner May 5, 1982 43 T.C.M. 1313; 1982 Tax Ct. Memo LEXIS 493; 1982 T.C. Memo. 249
- Wegman's Properties, Inc. v. Commissioner May 5, 1982 78 T.C. 786; 1982 U.S. Tax Ct. LEXIS 100; 78 T.C. No. 53
- Dellacroce v. Commissioner May 4, 1982 43 T.C.M. 1297; 1982 Tax Ct. Memo LEXIS 499; 1982 T.C. Memo. 243
- Kibble v. Commissioner May 4, 1982 43 T.C.M. 1300; 1982 Tax Ct. Memo LEXIS 501; 1982 T.C. Memo. 245
- Luther v. Commissioner May 4, 1982 43 T.C.M. 1299; 1982 Tax Ct. Memo LEXIS 500; 1982 T.C. Memo. 244
- Wheeling v. Commissioner May 4, 1982 43 T.C.M. 1302; 1982 Tax Ct. Memo LEXIS 502; 1982 T.C. Memo. 246