1985
697 United States Tax Court opinions from 1985.
- Atlantic Veneer Corp. v. Commissioner Dec 31, 1985 85 T.C. 1075; 1985 U.S. Tax Ct. LEXIS 1; 85 T.C. No. 63
- La Fargue v. Commissioner Dec 31, 1985 51 T.C.M. 190; 1985 Tax Ct. Memo LEXIS 1; 1985 T.C. Memo. 630
- Estate of Boyd v. Commissioner Dec 30, 1985 85 T.C. 1056; 1985 U.S. Tax Ct. LEXIS 2; 85 T.C. No. 61
- Hudspeth v. Commissioner Dec 30, 1985 51 T.C.M. 175; 1985 Tax Ct. Memo LEXIS 2; 1985 T.C. Memo. 628
- Miller v. Commissioner Dec 30, 1985 85 T.C. 1064; 1985 U.S. Tax Ct. LEXIS 3; 85 T.C. No. 62
- Modern Sec. Life Ins. Co. v. Commissioner Dec 30, 1985 51 T.C.M. 188; 1985 Tax Ct. Memo LEXIS 3; 1985 T.C. Memo. 629
- Holland v. Commissioner Dec 26, 1985 51 T.C.M. 164; 1985 Tax Ct. Memo LEXIS 7; 1985 T.C. Memo. 626
- Holland v. Commissioner Dec 26, 1985 51 T.C.M. 172; 1985 Tax Ct. Memo LEXIS 8; 1985 T.C. Memo. 627
- Smythe v. Commissioner Dec 26, 1985 51 T.C.M. 158; 1985 Tax Ct. Memo LEXIS 5; 1985 T.C. Memo. 624
- Spencer v. Commissioner Dec 26, 1985 51 T.C.M. 155; 1985 Tax Ct. Memo LEXIS 4; 1985 T.C. Memo. 623
- Wham v. Commissioner Dec 26, 1985 51 T.C.M. 162; 1985 Tax Ct. Memo LEXIS 6; 1985 T.C. Memo. 625
- Anesthesia Service Medical Group, Inc. v. Commissioner Dec 24, 1985 85 T.C. 1031; 1985 U.S. Tax Ct. LEXIS 5; 85 T.C. No. 60
- Greene v. Commissioner Dec 24, 1985 85 T.C. 1024; 1985 U.S. Tax Ct. LEXIS 4; 85 T.C. No. 59; 6 Employee Benefits Cas. (BNA) 2664
- Bramlage v. Commissioner Dec 23, 1985 51 T.C.M. 150; 1985 Tax Ct. Memo LEXIS 10; 1985 T.C. Memo. 621
- Burnett v. Commissioner Dec 23, 1985 51 T.C.M. 147; 1985 Tax Ct. Memo LEXIS 9; 1985 T.C. Memo. 620
- Sachs v. Commissioner Dec 23, 1985 51 T.C.M. 152; 1985 Tax Ct. Memo LEXIS 11; 1985 T.C. Memo. 622
- Boynton v. Commissioner Dec 19, 1985 51 T.C.M. 145; 1985 Tax Ct. Memo LEXIS 12; 1985 T.C. Memo. 619
- Brown v. Commissioner Dec 18, 1985 85 T.C. 968; 1985 U.S. Tax Ct. LEXIS 6; 85 T.C. No. 57
- Gibson v. Commissioner Dec 18, 1985 51 T.C.M. 143; 1985 Tax Ct. Memo LEXIS 14; 1985 T.C. Memo. 618
- J. A. Tobin Constr. Co. v. Commissioner Dec 18, 1985 85 T.C. 1005; 1985 U.S. Tax Ct. LEXIS 7; 85 T.C. No. 58
- Rector v. Commissioner Dec 18, 1985 51 T.C.M. 141; 1985 Tax Ct. Memo LEXIS 13; 1985 T.C. Memo. 617
- Benson v. Commissioner Dec 17, 1985 51 T.C.M. 136; 1985 Tax Ct. Memo LEXIS 19; 1985 T.C. Memo. 615
- Bliss v. Commissioner Dec 17, 1985 51 T.C.M. 120; 1985 Tax Ct. Memo LEXIS 16; 1985 T.C. Memo. 612
- Brook, Inc. v. Commissioner Dec 17, 1985 51 T.C.M. 133; 1985 Tax Ct. Memo LEXIS 18; 1985 T.C. Memo. 614
- Butler v. Commissioner Dec 17, 1985 51 T.C.M. 126; 1985 Tax Ct. Memo LEXIS 17; 1985 T.C. Memo. 613
- Diercks v. Commissioner Dec 17, 1985 51 T.C.M. 118; 1985 Tax Ct. Memo LEXIS 15; 1985 T.C. Memo. 611
- Neely v. Commissioner Dec 17, 1985 85 T.C. 934; 1985 U.S. Tax Ct. LEXIS 8; 85 T.C. No. 56
- O'Connor v. Commissioner Dec 17, 1985 51 T.C.M. 138; 1985 Tax Ct. Memo LEXIS 20; 1985 T.C. Memo. 616
- Estate of Buring v. Commissioner Dec 16, 1985 51 T.C.M. 113; 1985 Tax Ct. Memo LEXIS 24; 1985 T.C. Memo. 610
- Grama v. Commissioner Dec 16, 1985 51 T.C.M. 103; 1985 Tax Ct. Memo LEXIS 22; 1985 T.C. Memo. 608
- Jacobs v. Commissioner Dec 16, 1985 51 T.C.M. 105; 1985 Tax Ct. Memo LEXIS 23; 1985 T.C. Memo. 609
- Reuter v. Commissioner Dec 16, 1985 51 T.C.M. 99; 1985 Tax Ct. Memo LEXIS 21; 1985 T.C. Memo. 607
- De Venney v. Commissioner Dec 12, 1985 85 T.C. 927; 1985 U.S. Tax Ct. LEXIS 10; 85 T.C. No. 55
- Miller v. Commissioner Dec 12, 1985 51 T.C.M. 92; 1985 Tax Ct. Memo LEXIS 25; 1985 T.C. Memo. 605
- Wallace v. Commissioner Dec 12, 1985 51 T.C.M. 94; 1985 Tax Ct. Memo LEXIS 26; 1985 T.C. Memo. 606
- Willie Nelson Music Co. v. Commissioner Dec 12, 1985 85 T.C. 914; 12 Media L. Rep. (BNA) 1657; 1985 U.S. Tax Ct. LEXIS 9; 85 T.C. No. 54
- Franklin v. Commissioner Dec 11, 1985 51 T.C.M. 83; 1985 Tax Ct. Memo LEXIS 27; 1985 T.C. Memo. 603
- Webster Tool & Die, Inc. v. Commissioner Dec 11, 1985 51 T.C.M. 86; 1985 Tax Ct. Memo LEXIS 28; 1985 T.C. Memo. 604
- Adelberg v. Commissioner Dec 10, 1985 51 T.C.M. 65; 1985 Tax Ct. Memo LEXIS 30; 1985 T.C. Memo. 597
- Barbados 6, Ltd. v. Commissioner Dec 10, 1985 85 T.C. 900; 1985 U.S. Tax Ct. LEXIS 11; 85 T.C. No. 53
- Forster v. Commissioner Dec 10, 1985 51 T.C.M. 81; 1985 Tax Ct. Memo LEXIS 35; 1985 T.C. Memo. 602
- Goodsman v. Commissioner Dec 10, 1985 51 T.C.M. 64; 1985 Tax Ct. Memo LEXIS 29; 1985 T.C. Memo. 596
- Keeton v. Commissioner Dec 10, 1985 51 T.C.M. 71; 1985 Tax Ct. Memo LEXIS 32; 1985 T.C. Memo. 599
- Marlin v. Commissioner Dec 10, 1985 51 T.C.M. 74; 1985 Tax Ct. Memo LEXIS 33; 1985 T.C. Memo. 600
- Perfetti v. Commissioner Dec 10, 1985 51 T.C.M. 70; 1985 Tax Ct. Memo LEXIS 31; 1985 T.C. Memo. 598
- Warda v. Commissioner Dec 10, 1985 51 T.C.M. 77; 1985 Tax Ct. Memo LEXIS 34; 1985 T.C. Memo. 601
- Estate of Watts v. Commissioner Dec 9, 1985 51 T.C.M. 60; 1985 Tax Ct. Memo LEXIS 38; 1985 T.C. Memo. 595
- Mennella v. Commissioner Dec 9, 1985 51 T.C.M. 57; 1985 Tax Ct. Memo LEXIS 37; 1985 T.C. Memo. 594
- Rossum v. Commissioner Dec 9, 1985 51 T.C.M. 55; 1985 Tax Ct. Memo LEXIS 36; 1985 T.C. Memo. 593
- Cohen v. Commissioner Dec 5, 1985 51 T.C.M. 46; 1985 Tax Ct. Memo LEXIS 40; 1985 T.C. Memo. 591