1982
894 United States Tax Court opinions from 1982.
- Overhead Door Co. v. Commissioner Jan 29, 1982 43 T.C.M. 406; 1982 Tax Ct. Memo LEXIS 706; 1982 T.C. Memo. 39
- Estate of Quinn v. Commissioner Jan 28, 1982 43 T.C.M. 352; 1982 Tax Ct. Memo LEXIS 711; 1982 T.C. Memo. 32
- Hoptowit v. Commissioner Jan 28, 1982 Docket Nos. 7095-79, 7096-79, 7097-79 78 T.C. 137; 1982 U.S. Tax Ct. LEXIS 143; 78 T.C. No. 9
- Lee v. Commissioner Jan 28, 1982 43 T.C.M. 374; 1982 Tax Ct. Memo LEXIS 714; 1982 T.C. Memo. 35
- Mandina v. Commissioner Jan 28, 1982 43 T.C.M. 359; 1982 Tax Ct. Memo LEXIS 713; 1982 T.C. Memo. 34
- Rothschild v. Commissioner Jan 28, 1982 Docket Nos. 3004-80, 3161-80 78 T.C. 149; 1982 U.S. Tax Ct. LEXIS 144; 78 T.C. No. 10
- Walker v. Commissioner Jan 28, 1982 43 T.C.M. 358; 1982 Tax Ct. Memo LEXIS 712; 1982 T.C. Memo. 33
- Halpern v. Commissioner Jan 25, 1982 43 T.C.M. 346; 1982 Tax Ct. Memo LEXIS 715; 1982 T.C. Memo. 31
- International E22 Class Asso. v. Commissioner Jan 25, 1982 Docket No. 16074-80X 78 T.C. 93; 1982 U.S. Tax Ct. LEXIS 145; 78 T.C. No. 7
- Pesch v. Commissioner Jan 25, 1982 78 T.C. 100; 1982 U.S. Tax Ct. LEXIS 146; 78 T.C. No. 8
- Phillippe v. Commissioner Jan 21, 1982 43 T.C.M. 343; 1982 Tax Ct. Memo LEXIS 716; 1982 T.C. Memo. 30
- Bowen v. Commissioner Jan 20, 1982 Docket No. 12745-79 78 T.C. 55; 1982 U.S. Tax Ct. LEXIS 148; 78 T.C. No. 5
- Guercio v. Commissioner Jan 20, 1982 43 T.C.M. 336; 1982 Tax Ct. Memo LEXIS 717; 1982 T.C. Memo. 28
- Hamblen v. Commissioner Jan 20, 1982 78 T.C. 53; 1982 U.S. Tax Ct. LEXIS 147; 78 T.C. No. 4
- Horvath v. Commissioner Jan 20, 1982 78 T.C. 86; 1982 U.S. Tax Ct. LEXIS 149; 78 T.C. No. 6
- Stouffer v. Commissioner Jan 20, 1982 43 T.C.M. 341; 1982 Tax Ct. Memo LEXIS 718; 1982 T.C. Memo. 29
- Estate of Little v. Commissioner Jan 18, 1982 43 T.C.M. 319; 1982 Tax Ct. Memo LEXIS 720; 1982 T.C. Memo. 26
- Semander v. Commissioner Jan 18, 1982 43 T.C.M. 317; 1982 Tax Ct. Memo LEXIS 719; 1982 T.C. Memo. 25
- Diehl v. Commissioner Jan 13, 1982 43 T.C.M. 308; 1982 Tax Ct. Memo LEXIS 725; 1982 T.C. Memo. 23
- Easlon v. Commissioner Jan 13, 1982 43 T.C.M. 302; 1982 Tax Ct. Memo LEXIS 722; 1982 T.C. Memo. 20
- Estate of Salvucci v. Commissioner Jan 13, 1982 43 T.C.M. 304; 1982 Tax Ct. Memo LEXIS 723; 1982 T.C. Memo. 21
- Estate of Smead v. Commissioner Jan 13, 1982 78 T.C. 43; 1982 U.S. Tax Ct. LEXIS 150; 78 T.C. No. 3
- MARINE CONTRS. & SUPPLY v. COMMISSONER Jan 13, 1982 43 T.C.M. 305; 1982 Tax Ct. Memo LEXIS 724; 1982 T.C. Memo. 22
- Scott & Associates, Ltd. v. Commissioner Jan 13, 1982 43 T.C.M. 314; 1982 Tax Ct. Memo LEXIS 726; 1982 T.C. Memo. 24
- BESCH v. COMMISSIONER Jan 12, 1982 43 T.C.M. 286; 1982 Tax Ct. Memo LEXIS 730; 1982 T.C. Memo. 15
- Bratton-Bey v. Commissioner Jan 12, 1982 43 T.C.M. 299; 1982 Tax Ct. Memo LEXIS 734; 1982 T.C. Memo. 19
- Gaoing v. Commissioner Jan 12, 1982 43 T.C.M. 297; 1982 Tax Ct. Memo LEXIS 733; 1982 T.C. Memo. 18
- Lewis v. Commissioner Jan 12, 1982 43 T.C.M. 280; 1982 Tax Ct. Memo LEXIS 727; 1982 T.C. Memo. 12
- Peck v. Commissioner Jan 12, 1982 43 T.C.M. 291; 1982 Tax Ct. Memo LEXIS 732; 1982 T.C. Memo. 17
- Remley v. Commissioner Jan 12, 1982 43 T.C.M. 284; 1982 Tax Ct. Memo LEXIS 729; 1982 T.C. Memo. 14
- Simpson v. Commissioner Jan 12, 1982 43 T.C.M. 282; 1982 Tax Ct. Memo LEXIS 728; 1982 T.C. Memo. 13
- Stevenson v. Commissioner Jan 12, 1982 43 T.C.M. 289; 1982 Tax Ct. Memo LEXIS 731; 1982 T.C. Memo. 16
- Baylis v. Commissioner Jan 11, 1982 43 T.C.M. 276; 1982 Tax Ct. Memo LEXIS 740; 1982 T.C. Memo. 10
- Estate of Di Rezza v. Commissioner Jan 11, 1982 78 T.C. 19; 1982 U.S. Tax Ct. LEXIS 151; 78 T.C. No. 2
- Estate of Levine v. Commissioner Jan 11, 1982 43 T.C.M. 259; 1982 Tax Ct. Memo LEXIS 735; 1982 T.C. Memo. 5
- Felton v. Commissioner Jan 11, 1982 43 T.C.M. 278; 1982 Tax Ct. Memo LEXIS 741; 1982 T.C. Memo. 11
- Hoelzer v. Commissioner Jan 11, 1982 43 T.C.M. 264; 1982 Tax Ct. Memo LEXIS 736; 1982 T.C. Memo. 6
- MASSEY v. COMMISSIONER Jan 11, 1982 43 T.C.M. 271; 1982 Tax Ct. Memo LEXIS 739; 1982 T.C. Memo. 9
- Simon v. Commissioner Jan 11, 1982 43 T.C.M. 269; 1982 Tax Ct. Memo LEXIS 738; 1982 T.C. Memo. 8
- Johnson v. Commissioner Jan 5, 1982 43 T.C.M. 248; 1982 Tax Ct. Memo LEXIS 743; 1982 T.C. Memo. 2
- Kalkas v. Commissioner Jan 5, 1982 43 T.C.M. 246; 1982 Tax Ct. Memo LEXIS 742; 1982 T.C. Memo. 1
- Recreation Invest., Inc. v. Commissioner Jan 5, 1982 43 T.C.M. 251; 1982 Tax Ct. Memo LEXIS 744; 1982 T.C. Memo. 3
- Sebok v. Commissioner Jan 5, 1982 43 T.C.M. 255; 1982 Tax Ct. Memo LEXIS 745; 1982 T.C. Memo. 4
- O'Connor v. Commissioner Jan 4, 1982 78 T.C. 1; 1982 U.S. Tax Ct. LEXIS 152; 78 T.C. No. 1