1986
766 United States Tax Court opinions from 1986.
- Bruno v. Commissioner Dec 1, 1986 52 T.C.M. 1111; 1986 Tax Ct. Memo LEXIS 36; 1986 T.C. Memo. 571
- ESTATE OF SCHNACK v. COMMISSIONER Dec 1, 1986 52 T.C.M. 1107; 1986 Tax Ct. Memo LEXIS 35; 1986 T.C. Memo. 570
- CAMPBELL v. COMMISSIONER Nov 26, 1986 52 T.C.M. 1096; 1986 Tax Ct. Memo LEXIS 37; 1986 T.C. Memo. 569
- Farris v. Commissioner Nov 25, 1986 52 T.C.M. 1091; 1986 Tax Ct. Memo LEXIS 40; 1986 T.C. Memo. 567
- Media Sports League, Inc. v. Commissioner Nov 25, 1986 52 T.C.M. 1093; 1986 Tax Ct. Memo LEXIS 41; 1986 T.C. Memo. 568
- Scott v. Commissioner Nov 25, 1986 52 T.C.M. 1087; 1986 Tax Ct. Memo LEXIS 39; 1986 T.C. Memo. 566
- Signorile v. Commissioner Nov 25, 1986 52 T.C.M. 1080; 1986 Tax Ct. Memo LEXIS 38; 1986 T.C. Memo. 565
- Bragg v. Commissioner Nov 24, 1986 52 T.C.M. 1071; 1986 Tax Ct. Memo LEXIS 45; 1986 T.C. Memo. 562
- Dixon v. Commissioner Nov 24, 1986 52 T.C.M. 1076; 1986 Tax Ct. Memo LEXIS 46; 1986 T.C. Memo. 563
- Estate of Hillebrandt v. Commissioner Nov 24, 1986 52 T.C.M. 1059; 1986 Tax Ct. Memo LEXIS 43; 1986 T.C. Memo. 560
- Estate of Lampros v. Commissioner Nov 24, 1986 52 T.C.M. 1078; 1986 Tax Ct. Memo LEXIS 47; 1986 T.C. Memo. 564
- Pritchett v. Commissioner Nov 24, 1986 52 T.C.M. 1056; 1986 Tax Ct. Memo LEXIS 42; 1986 T.C. Memo. 559
- Rutter v. Commissioner Nov 24, 1986 52 T.C.M. 326; 1986 Tax Ct. Memo LEXIS 48; 1986 T.C. Memo. 407
- Wolstein v. Commissioner Nov 24, 1986 52 T.C.M. 1069; 1986 Tax Ct. Memo LEXIS 44; 1986 T.C. Memo. 561
- American Science Foundation v. Commissioner Nov 20, 1986 52 T.C.M. 1049; 1986 Tax Ct. Memo LEXIS 51; 1986 T.C. Memo. 556
- Daigle v. Commissioner Nov 20, 1986 52 T.C.M. 1054; 1986 Tax Ct. Memo LEXIS 53; 1986 T.C. Memo. 558
- Fluet v. Commissioner Nov 20, 1986 52 T.C.M. 1046; 1986 Tax Ct. Memo LEXIS 50; 1986 T.C. Memo. 555
- Sniktaw Petroleum, Inc., Nevada Corp. v. Commissioner Nov 20, 1986 52 T.C.M. 1041; 1986 Tax Ct. Memo LEXIS 49; 1986 T.C. Memo. 554
- Stapleton v. Commissioner Nov 20, 1986 Docket Nos. 11875-84, 11876-84. 52 T.C.M. 1051; 1986 Tax Ct. Memo LEXIS 52; 1986 T.C. Memo. 557
- Morley v. Commissioner Nov 19, 1986 Docket No. 40685-84 87 T.C. 1206; 1986 U.S. Tax Ct. LEXIS 18; 87 T.C. No. 69
- Price v. Commissioner Nov 19, 1986 52 T.C.M. 1038; 1986 Tax Ct. Memo LEXIS 54; 1986 T.C. Memo. 553
- Pierce v. Commissioner Nov 18, 1986 52 T.C.M. 1036; 1986 Tax Ct. Memo LEXIS 55; 1986 T.C. Memo. 552
- Glass v. Commissioner Nov 17, 1986 Docket Nos. 13278-78, 4054-79, 5544-79, 5649-79, 7605-79, 7692-79, 8146-79, 8147-79, 8148-79, 8150-79, 8151-79, 8152-79, 8153-79, 8156-79, 8157-79, 8158-79, 8160-79, 8161-79, 8163-79, 8668-79, 8720-79, 9118-79, 9453-79, 9454-79, 9455-79, 9456-79, 9457-79, 9458-79, 9459-79, 9460-79, 9461-79, 9580-79, 9587-79, 9588-79, 9589-79, 9590-79, 9591-79, 9698-79, 9699-79, 9700-79, 9830-79, 9908-79, 9993-79, 10466-79, 11819-79, 11822-79, 12157-79, 12427-79, 12803-79, 13009-79, 13580-79, 13586-79, 13835-79, 14469-79, 14502-79, 14656-79, 14944-79, 14947-79, 15119-79, 15144-79, 15145-79, 15232-79, 15238-79, 15259-79, 15260-79, 15286-79, 15340-79, 15591-79, 16151-79, 16319-79, 16358-79, 16823-79, 17421-79, 17539-79, 321-80, 673-80, 798-80, 868-80, 956-80, 957-80, 958-80, 959-80, 960-80, 961-80, 962-80, 963-80, 964-80, 965-80, 966-80, 967-80, 1130-80, 1131-80, 1132-80, 1133-80, 1134-80, 1135-80, 1136-80, 1137-80, 1138-80, 1139-80, 1140-80, 1141-80, 1142-80, 1243-80, 1339-80, 1627-80, 2502-80, 2569-80, 2872-80, 2875-80, 3205-80, 3279-80, 3332-80, 3333-80, 3334-80, 3335-80, 3336-80, 3565-80, 3566-80, 3568-80, 3705-80, 3999-80, 4000-80, 4036-80, 4174-80, 4363-80, 4457-80, 4567-80, 4665-80, 5055-80, 5333-80, 5334-80, 5395-80, 5396-80, 5397-80, 5398-80, 5399-80, 5400-80, 5401-80, 5465-80, 5466-80, 5467-80, 5468-80, 5469-80, 5470-80, 6315-80, 6589-80, 6590-80, 6591-80, 6840-80, 6906-80, 7204-80, 7829-80, 7836-80, 8151-80, 8536-80, 8583-80, 8584-80, 8585-80, 8586-80, 8587-80, 8588-80, 8589-80, 8711-80, 8905-80, 9060-80, 9076-80, 9084-80, 9325-80, 9329-80, 9330-80, 9331-80, 9332-80, 9333-80, 9418-80, 9423-80, 9443-80, 9590-80, 9746-80, 9747-80, 9748-80, 9763-80, 10226-80, 10252-80, 10269-80, 10270-80, 10525-80, 10597-80, 10604-80, 10605-80, 10642-80, 10643-80, 10660-80, 10721-80, 10722-80, 10723-80, 10724-80, 10725-80, 10902-80, 10922-80, 10929-80, 10986-80, 11017-80, 11067-80, 11068-80, 11096-80, 11097-80, 11140-80, 11173-80, 11174-80, 11175-80, 11176-80, 11177-80, 11195-80, 11205-80, 11206-80, 11207-80, 11208-80, 11212-80, 11216-80, 11282-80, 11402-80, 11495-80, 11496-80, 11574-80, 11605-80, 11640-80, 11689-80, 11737-80, 11739-80, 11745-80, 11748-80, 11755-80, 11756-80, 11757-80, 11780-80, 11781-80, 11782-80, 11783-80, 11811-80, 11823-80, 11894-80, 11952-80, 12006-80, 12009-80, 12027-80, 12028-80, 12029-80, 12030-80, 12067-80, 12122-80, 12144-80, 12164-80, 12197-80, 12198-80, 12199-80, 12203-80, 12204-80, 12207-80, 12213-80, 12214-80, 12216-80, 12218-80, 12219-80, 12221-80, 12224-80, 12225-80, 12226-80, 12229-80, 12232-80, 12233-80, 12236-80, 12237-80, 12238-80, 12241-80, 12246-80, 12247-80, 12249-80, 12250-80, 12252-80, 12253-80, 12254-80, 12255-80, 12261-80, 12262-80, 12263-80, 12264-80, 12265-80, 12266-80, 12267-80, 12268-80, 12269-80, 12270-80, 12273-80, 12274-80, 12343-80, 12344-80, 12345-80, 12410-80, 12417-80, 12491-80, 12608-80, 12609-80, 12610-80, 12611-80, 12612-80, 12613-80, 12614-80, 12615-80, 12616-80, 12617-80, 12618-80, 12619-80, 12620-80, 12621-80, 12622-80, 12623-80, 12624-80, 12625-80, 12721-80, 12767-80, 12774-80, 12793-80, 12834-80, 12864-80, 12884-80, 12901-80, 12928-80, 12970-80, 12976-80, 12987-80, 13049-80, 13066-80, 13067-80, 13068-80, 13069-80, 13125-80, 13126-80, 13142-80, 13155-80, 13162-80, 13192-80, 13199-80, 13223-80, 13383-80, 13452-80, 13540-80, 13604-80, 13616-80, 13765-80, 14448-80, 14757-80, 15144-80, 15592-80, 15770-80, 15771-80, 15811-80, 15899-80, 16204-80, 16319-80, 16483-80, 16556-80, 16557-80, 16558-80, 16559-80, 16560-80, 16561-80, 16562-80, 16563-80, 16656-80, 16680-80, 16681-80, 16856-80, 16857-80, 16858-80, 17069-80, 17117-80, 17147-80, 17148-80, 17336-80, 17351-80, 17457-80, 17644-80, 18137-80, 18654-80, 18692-80, 19091-80, 19247-80, 19248-80, 19382-80, 19395-80, 19396-80, 19419-80, 19492-80, 19664-80, 19665-80, 19666-80, 19669-80, 19670-80, 19750-80, 19751-80, 19752-80, 19753-80, 19754-80, 19897-80, 19898-80, 20078-80, 20079-80, 20138-80, 20292-80, 20293-80, 20295-80, 20296-80, 20297-80, 20298-90, 20299-80, 20362-80, 20436-80, 20521-80, 20522-80, 20531-80, 20543-80, 20574-80, 20697-80, 20699-80, 20700-80, 20701-80, 20703-80, 20768-80, 20770-80, 20771-80, 20847-80, 21035-80, 21036-80, 21037-80, 21039-80, 21126-80, 21127-80, 21128-80, 21129-80, 21130-80, 21179-80, 21180-80, 21188-80, 21282-80, 21817-80, 22035-80, 22085-80, 22195-80, 22511-80, 22512-80, 22867-80, 22981-80, 277-81, 278-81, 279-81, 387-81, 388-81, 389-81, 390-81, 391-81, 392-81, 463-81, 537-81, 538-81, 666-81, 667-81, 668-81, 669-81, 670-81, 705-81, 910-81, 911-81, 927-81, 940-81, 998-81, 1000-81, 1009-81, 1051-81, 1109-81, 1110-81, 1232-81, 1233-81, 1240-81, 1241-81, 1242-81, 1403-81, 1404-81, 1405-81, 1501-81, 1539-81, 1563-81, 1802-81, 1871-81, 2029-81, 2030-81, 2078-81, 2373-81, 2398-81, 2459-81, 2579-81, 2658-81, 3001-81, 3002-81, 3003-81, 3004-81, 3066-81, 3185-81, 3269-81, 3286-81, 3337-81, 3544-81, 3545-81, 3546-81, 3547-81, 3561-81, 3583-81, 3618-81, 3802-81, 4135-81, 4270-81, 4348-81, 4419-81, 4467-81,... 87 T.C. 1087; 1986 U.S. Tax Ct. LEXIS 166; 87 T.C. No. 68
- GRAFF v. COMMISSIONER Nov 17, 1986 52 T.C.M. 1025; 1986 Tax Ct. Memo LEXIS 57; 1986 T.C. Memo. 550
- Kellogg v. Commissioner Nov 17, 1986 52 T.C.M. 1022; 1986 Tax Ct. Memo LEXIS 56; 1986 T.C. Memo. 549
- Urbanski v. Commissioner Nov 17, 1986 52 T.C.M. 1032; 1986 Tax Ct. Memo LEXIS 58; 1986 T.C. Memo. 551
- Bernard v. Commissioner Nov 12, 1986 87 T.C. 1029; 1986 U.S. Tax Ct. LEXIS 19; 87 T.C. No. 65
- Elrod v. Commissioner Nov 12, 1986 87 T.C. 1046; 1986 U.S. Tax Ct. LEXIS 21; 87 T.C. No. 67
- Estate of Kincaid v. Commissioner Nov 12, 1986 52 T.C.M. 1003; 1986 Tax Ct. Memo LEXIS 61; 1986 T.C. Memo. 543
- Estate of Linderoth v. Commissioner Nov 12, 1986 52 T.C.M. 1014; 1986 Tax Ct. Memo LEXIS 65; 1986 T.C. Memo. 547
- Florida Trucking Asso. v. Commissioner Nov 12, 1986 Docket No. 4884-84 87 T.C. 1039; 1986 U.S. Tax Ct. LEXIS 20; 87 T.C. No. 66
- Kalisch v. Commissioner Nov 12, 1986 52 T.C.M. 991; 1986 Tax Ct. Memo LEXIS 59; 1986 T.C. Memo. 541
- Larson v. Commissioner Nov 12, 1986 52 T.C.M. 996; 1986 Tax Ct. Memo LEXIS 60; 1986 T.C. Memo. 542
- McRoberts v. Commissioner Nov 12, 1986 52 T.C.M. 1010; 1986 Tax Ct. Memo LEXIS 63; 1986 T.C. Memo. 545
- Murillo v. Commissioner Nov 12, 1986 52 T.C.M. 1008; 1986 Tax Ct. Memo LEXIS 62; 1986 T.C. Memo. 544
- Tallal v. Commissioner Nov 12, 1986 52 T.C.M. 1017; 1986 Tax Ct. Memo LEXIS 66; 1986 T.C. Memo. 548
- Womack v. Commissioner Nov 12, 1986 52 T.C.M. 1012; 1986 Tax Ct. Memo LEXIS 64; 1986 T.C. Memo. 546
- Castorina v. Commissioner Nov 10, 1986 52 T.C.M. 988; 1986 Tax Ct. Memo LEXIS 67; 1986 T.C. Memo. 540
- Estate of Reis v. Commissioner Nov 10, 1986 87 T.C. 1016; 1986 U.S. Tax Ct. LEXIS 22; 87 T.C. No. 64
- Haden v. Commissioner Nov 6, 1986 52 T.C.M. 986; 1986 Tax Ct. Memo LEXIS 69; 1986 T.C. Memo. 539
- Van Sickle v. Commissioner Nov 6, 1986 52 T.C.M. 982; 1986 Tax Ct. Memo LEXIS 68; 1986 T.C. Memo. 538
- Blinderman v. Commissioner Nov 5, 1986 52 T.C.M. 972; 1986 Tax Ct. Memo LEXIS 71; 1986 T.C. Memo. 536
- Morken v. Commissioner Nov 5, 1986 52 T.C.M. 969; 1986 Tax Ct. Memo LEXIS 70; 1986 T.C. Memo. 535
- Oppenheimer v. Commissioner Nov 5, 1986 52 T.C.M. 980; 1986 Tax Ct. Memo LEXIS 72; 1986 T.C. Memo. 537
- McCabe v. Commissioner Nov 4, 1986 52 T.C.M. 962; 1986 Tax Ct. Memo LEXIS 73; 1986 T.C. Memo. 533
- Rymer v. Commissioner Nov 4, 1986 52 T.C.M. 964; 1986 Tax Ct. Memo LEXIS 74; 1986 T.C. Memo. 534
- Helba v. Commissioner Oct 30, 1986 87 T.C. 983; 1986 U.S. Tax Ct. LEXIS 23; 87 T.C. No. 63
- Zirker v. Commissioner Oct 30, 1986 87 T.C. 970; 1986 U.S. Tax Ct. LEXIS 24; 87 T.C. No. 62; 87 T.C. No. 64
- James v. Commissioner Oct 29, 1986 Docket Nos. 27360-83, 33287-83, 24045-84, 29714-84, 30508-84, 40635-84, 40636-84 87 T.C. 905; 1986 U.S. Tax Ct. LEXIS 27; 87 T.C. No. 60
- Mukerji v. Commissioner Oct 29, 1986 87 T.C. 926; 1986 U.S. Tax Ct. LEXIS 28; 87 T.C. No. 61