1982
894 United States Tax Court opinions from 1982.
- American International Coal Co. v. Commissioner Apr 15, 1982 43 T.C.M. 1097; 1982 Tax Ct. Memo LEXIS 545; 1982 T.C. Memo. 204
- Daugherty v. Commissioner Apr 15, 1982 78 T.C. 623; 1982 U.S. Tax Ct. LEXIS 110; 78 T.C. No. 43
- Hamilton v. Commissioner Apr 15, 1982 43 T.C.M. 1087; 1982 Tax Ct. Memo LEXIS 542; 1982 T.C. Memo. 201
- Hip Sing Asso. v. Commissioner Apr 15, 1982 43 T.C.M. 1092; 1982 Tax Ct. Memo LEXIS 544; 1982 T.C. Memo. 203
- Mann v. Commissioner Apr 15, 1982 Docket Nos. 11526-79, 11527-79. 43 T.C.M. 1089; 1982 Tax Ct. Memo LEXIS 543; 1982 T.C. Memo. 202
- Hicks v. Commissioner Apr 14, 1982 43 T.C.M. 1081; 1982 Tax Ct. Memo LEXIS 550; 1982 T.C. Memo. 200
- Jacobs v. Commissioner Apr 14, 1982 43 T.C.M. 1071; 1982 Tax Ct. Memo LEXIS 548; 1982 T.C. Memo. 198
- McElhannon v. Commissioner Apr 14, 1982 43 T.C.M. 1065; 1982 Tax Ct. Memo LEXIS 546; 1982 T.C. Memo. 196
- Pacella v. Commissioner Apr 14, 1982 78 T.C. 604; 1982 U.S. Tax Ct. LEXIS 111; 78 T.C. No. 42
- Sarkisian v. Commissioner Apr 14, 1982 43 T.C.M. 1074; 1982 Tax Ct. Memo LEXIS 549; 1982 T.C. Memo. 199
- Sidoran v. Commissioner Apr 14, 1982 43 T.C.M. 1067; 1982 Tax Ct. Memo LEXIS 547; 1982 T.C. Memo. 197
- Allen v. Commissioner Apr 13, 1982 43 T.C.M. 1045; 1982 Tax Ct. Memo LEXIS 551; 1982 T.C. Memo. 188
- Brown v. Commissioner Apr 13, 1982 43 T.C.M. 1047; 1982 Tax Ct. Memo LEXIS 552; 1982 T.C. Memo. 189
- Lerlo v. Commissioner Apr 13, 1982 43 T.C.M. 1060; 1982 Tax Ct. Memo LEXIS 557; 1982 T.C. Memo. 194
- Nelson v. Commissioner Apr 13, 1982 43 T.C.M. 1054; 1982 Tax Ct. Memo LEXIS 554; 1982 T.C. Memo. 191
- Payne v. Commissioner Apr 13, 1982 43 T.C.M. 1051; 1982 Tax Ct. Memo LEXIS 553; 1982 T.C. Memo. 190
- Strickland v. Commissioner Apr 13, 1982 43 T.C.M. 1061; 1982 Tax Ct. Memo LEXIS 558; 1982 T.C. Memo. 195
- Vermillion v. Commissioner Apr 13, 1982 43 T.C.M. 1057; 1982 Tax Ct. Memo LEXIS 555; 1982 T.C. Memo. 192
- Alonso v. Commissioner Apr 12, 1982 78 T.C. 577; 1982 U.S. Tax Ct. LEXIS 112; 78 T.C. No. 40
- Bianco v. Commissioner Apr 12, 1982 43 T.C.M. 1039; 1982 Tax Ct. Memo LEXIS 562; 1982 T.C. Memo. 186
- Estate of Alden v. Commissioner Apr 12, 1982 43 T.C.M. 1026; 1982 Tax Ct. Memo LEXIS 559; 1982 T.C. Memo. 183
- Estate of Mitchell v. Commissioner Apr 12, 1982 43 T.C.M. 1034; 1982 Tax Ct. Memo LEXIS 561; 1982 T.C. Memo. 185
- Estate of Reitmeister v. Commissioner Apr 12, 1982 Docket No. 6043-79. 43 T.C.M. 1029; 1982 Tax Ct. Memo LEXIS 560; 1982 T.C. Memo. 184
- Margolis v. Commissioner Apr 12, 1982 43 T.C.M. 1043; 1982 Tax Ct. Memo LEXIS 563; 1982 T.C. Memo. 187
- Yarlott v. Comm'r Apr 12, 1982 78 T.C. 585; 1982 U.S. Tax Ct. LEXIS 113; 78 T.C. No. 41
- Johnson v. Commissioner Apr 8, 1982 Docket No. 15102-80 78 T.C. 564; 1982 U.S. Tax Ct. LEXIS 115; 78 T.C. No. 39
- Kazupski v. Commissioner Apr 8, 1982 43 T.C.M. 1024; 1982 Tax Ct. Memo LEXIS 565; 1982 T.C. Memo. 182
- Owen v. Commissioner Apr 8, 1982 43 T.C.M. 1022; 1982 Tax Ct. Memo LEXIS 564; 1982 T.C. Memo. 181
- Thompson v. Commissioner Apr 8, 1982 Docket Nos. 15111-80, 15112-80 78 T.C. 558; 1982 U.S. Tax Ct. LEXIS 114; 78 T.C. No. 38
- Brandt v. Commissioner Apr 7, 1982 43 T.C.M. 1017; 1982 Tax Ct. Memo LEXIS 571; 1982 T.C. Memo. 180
- Fazio v. Commissioner Apr 7, 1982 43 T.C.M. 1006; 1982 Tax Ct. Memo LEXIS 568; 1982 T.C. Memo. 177
- Friedman v. Commissioner Apr 7, 1982 43 T.C.M. 1009; 1982 Tax Ct. Memo LEXIS 569; 1982 T.C. Memo. 178
- Garvey v. Commissioner Apr 7, 1982 43 T.C.M. 1003; 1982 Tax Ct. Memo LEXIS 567; 1982 T.C. Memo. 176
- Knudson v. Commissioner Apr 7, 1982 43 T.C.M. 1014; 1982 Tax Ct. Memo LEXIS 570; 1982 T.C. Memo. 179
- Mori v. Commissioner Apr 7, 1982 43 T.C.M. 1000; 1982 Tax Ct. Memo LEXIS 566; 1982 T.C. Memo. 175
- Robinson v. Commissioner Apr 7, 1982 78 T.C. 550; 1982 U.S. Tax Ct. LEXIS 116; 78 T.C. No. 37
- Estate of Crane v. Commissioner Apr 6, 1982 43 T.C.M. 994; 1982 Tax Ct. Memo LEXIS 575; 1982 T.C. Memo. 174
- Giergielewicz v. Commissioner Apr 6, 1982 43 T.C.M. 981; 1982 Tax Ct. Memo LEXIS 573; 1982 T.C. Memo. 172
- Neils v. Commissioner Apr 6, 1982 43 T.C.M. 982; 1982 Tax Ct. Memo LEXIS 574; 1982 T.C. Memo. 173
- Wigfall v. Commissioner Apr 6, 1982 43 T.C.M. 978; 1982 Tax Ct. Memo LEXIS 572; 1982 T.C. Memo. 171
- Standard Oil Co. v. Commissioner Apr 5, 1982 78 T.C. 541; 1982 U.S. Tax Ct. LEXIS 117; 78 T.C. No. 36; 3 Employee Benefits Cas. (BNA) 1276
- Lang v. Commissioner Apr 1, 1982 43 T.C.M. 976; 1982 Tax Ct. Memo LEXIS 576; 1982 T.C. Memo. 170
- Perillo v. Commissioner Apr 1, 1982 78 T.C. 534; 1982 U.S. Tax Ct. LEXIS 118; 78 T.C. No. 35
- Bryant v. Commissioner Mar 31, 1982 43 T.C.M. 967; 1982 Tax Ct. Memo LEXIS 577; 1982 T.C. Memo. 169
- Estate of Boeshore v. Commissioner Mar 31, 1982 78 T.C. 523; 1982 U.S. Tax Ct. LEXIS 119; 78 T.C. No. 34
- Brannen v. Commissioner Mar 30, 1982 Docket No. 9669-79 78 T.C. 471; 1982 U.S. Tax Ct. LEXIS 120; 78 T.C. No. 33
- Brown v. Commissioner Mar 30, 1982 43 T.C.M. 954; 1982 Tax Ct. Memo LEXIS 581; 1982 T.C. Memo. 165
- Brunton v. Commissioner Mar 30, 1982 43 T.C.M. 956; 1982 Tax Ct. Memo LEXIS 582; 1982 T.C. Memo. 166
- Castel v. Commissioner Mar 30, 1982 43 T.C.M. 951; 1982 Tax Ct. Memo LEXIS 580; 1982 T.C. Memo. 164
- Graphic Business Systems, Inc. v. Commissioner Mar 30, 1982 43 T.C.M. 957; 1982 Tax Ct. Memo LEXIS 583; 1982 T.C. Memo. 167