1991
701 United States Tax Court opinions from 1991.
- Alaska Public Service Employees Local 71 v. Commissioner Dec 30, 1991 62 T.C.M. 1664; 1991 Tax Ct. Memo LEXIS 692; 1991 T.C. Memo. 650
- Alhouse v. Commissioner Dec 30, 1991 62 T.C.M. 1678; 1991 Tax Ct. Memo LEXIS 694; 1991 T.C. Memo. 652
- Bressi v. Commissioner Dec 30, 1991 62 T.C.M. 1668; 1991 Tax Ct. Memo LEXIS 693; 1991 T.C. Memo. 651
- Geisinger Health Plan v. Commissioner Dec 30, 1991 62 T.C.M. 1656; 1991 Tax Ct. Memo LEXIS 691; 1991 T.C. Memo. 649
- Norris v. Commissioner Dec 30, 1991 62 T.C.M. 1652; 1991 Tax Ct. Memo LEXIS 690; 1991 T.C. Memo. 648
- Sarcone v. Comm'r Dec 30, 1991 62 T.C.M. 1647; 1991 Tax Ct. Memo LEXIS 689; 1991 T.C. Memo. 647
- Banks v. Commissioner Dec 26, 1991 62 T.C.M. 1611; 1991 Tax Ct. Memo LEXIS 700; 1991 T.C. Memo. 641
- Farnham v. Commissioner Dec 26, 1991 62 T.C.M. 1619; 1991 Tax Ct. Memo LEXIS 699; 1991 T.C. Memo. 642
- Fuener v. Commissioner Dec 26, 1991 62 T.C.M. 1626; 1991 Tax Ct. Memo LEXIS 697; 1991 T.C. Memo. 644
- Johnson v. Commissioner Dec 26, 1991 62 T.C.M. 1629; 1991 Tax Ct. Memo LEXIS 696; 1991 T.C. Memo. 645
- Levy v. Commissioner Dec 26, 1991 62 T.C.M. 1636; 1991 Tax Ct. Memo LEXIS 695; 1991 T.C. Memo. 646
- Paulson v. Commissioner Dec 26, 1991 62 T.C.M. 1622; 1991 Tax Ct. Memo LEXIS 698; 1991 T.C. Memo. 643
- Blohm v. Commissioner Dec 23, 1991 62 T.C.M. 1586; 1991 Tax Ct. Memo LEXIS 684; 1991 T.C. Memo. 636
- Brailsford v. Commissioner Dec 23, 1991 62 T.C.M. 1602; 1991 Tax Ct. Memo LEXIS 687; 1991 T.C. Memo. 639
- Charles v. Commissioner Dec 23, 1991 62 T.C.M. 1582; 1991 Tax Ct. Memo LEXIS 683; 1991 T.C. Memo. 635
- Holmes v. Commissioner Dec 23, 1991 62 T.C.M. 1609; 1991 Tax Ct. Memo LEXIS 688; 1991 T.C. Memo. 640
- Jump v. Commissioner Dec 23, 1991 62 T.C.M. 1596; 1991 Tax Ct. Memo LEXIS 685; 1991 T.C. Memo. 637
- Krizer v. Commissioner Dec 23, 1991 62 T.C.M. 1598; 1991 Tax Ct. Memo LEXIS 686; 1991 T.C. Memo. 638
- Moore v. Commissioner Dec 19, 1991 62 T.C.M. 1566; 1991 Tax Ct. Memo LEXIS 679; 1991 T.C. Memo. 631
- Seward v. Commissioner Dec 19, 1991 62 T.C.M. 1567; 1991 Tax Ct. Memo LEXIS 680; 1991 T.C. Memo. 632
- Smith v. Commissioner Dec 19, 1991 62 T.C.M. 1576; 1991 Tax Ct. Memo LEXIS 682; 1991 T.C. Memo. 634
- Drake v. Commissioner Dec 17, 1991 62 T.C.M. 1558; 1991 Tax Ct. Memo LEXIS 676; 1991 T.C. Memo. 628
- Ebert v. Commissioner Dec 17, 1991 62 T.C.M. 1560; 1991 Tax Ct. Memo LEXIS 677; 1991 T.C. Memo. 629
- Ginella v. Commissioner Dec 17, 1991 62 T.C.M. 1554; 1991 Tax Ct. Memo LEXIS 673; 1991 T.C. Memo. 625
- Jardin v. Commissioner Dec 17, 1991 62 T.C.M. 1557; 1991 Tax Ct. Memo LEXIS 675; 1991 T.C. Memo. 627
- Rakosi v. Commissioner Dec 17, 1991 62 T.C.M. 1563; 1991 Tax Ct. Memo LEXIS 678; 1991 T.C. Memo. 630
- Tjossem v. Commissioner Dec 17, 1991 62 T.C.M. 1555; 1991 Tax Ct. Memo LEXIS 674; 1991 T.C. Memo. 626
- Estate of Suzuki v. Commissioner Dec 16, 1991 62 T.C.M. 1550; 1991 Tax Ct. Memo LEXIS 668; 1991 T.C. Memo. 624
- Olympic Shipping Lines v. Commissioner Dec 16, 1991 62 T.C.M. 1546; 1991 Tax Ct. Memo LEXIS 669; 1991 T.C. Memo. 623
- Stallman v. Commissioner Dec 16, 1991 62 T.C.M. 1544; 1991 Tax Ct. Memo LEXIS 670; 1991 T.C. Memo. 622
- Templeman v. Commissioner Dec 16, 1991 62 T.C.M. 1539; 1991 Tax Ct. Memo LEXIS 672; 1991 T.C. Memo. 620
- Wyatt v. Commissioner Dec 16, 1991 62 T.C.M. 1540; 1991 Tax Ct. Memo LEXIS 671; 1991 T.C. Memo. 621
- Costa v. Commissioner Dec 12, 1991 62 T.C.M. 1531; 1991 Tax Ct. Memo LEXIS 665; 1991 T.C. Memo. 618
- Estate of Campbell v. Commissioner Dec 12, 1991 62 T.C.M. 1514; 1991 Tax Ct. Memo LEXIS 662; 1991 T.C. Memo. 615
- Ferenc v. Commissioner Dec 12, 1991 62 T.C.M. 1527; 1991 Tax Ct. Memo LEXIS 664; 1991 T.C. Memo. 617
- Markowski v. Commissioner Dec 12, 1991 62 T.C.M. 1525; 1991 Tax Ct. Memo LEXIS 663; 1991 T.C. Memo. 616
- Schneer v. Commissioner Dec 12, 1991 97 T.C. 643; 1991 U.S. Tax Ct. LEXIS 107; 97 T.C. No. 45
- Sutherland v. Commissioner Dec 12, 1991 62 T.C.M. 1533; 1991 Tax Ct. Memo LEXIS 666; 1991 T.C. Memo. 619
- Dixon v. Commissioner Dec 11, 1991 62 T.C.M. 1440; 1991 Tax Ct. Memo LEXIS 661; 1991 T.C. Memo. 614
- Ringger v. Commissioner Dec 10, 1991 62 T.C.M. 1436; 1991 Tax Ct. Memo LEXIS 660; 1991 T.C. Memo. 613
- Smith v. Commissioner Dec 10, 1991 62 T.C.M. 1429; 1991 Tax Ct. Memo LEXIS 659; 1991 T.C. Memo. 612
- Starr v. Commissioner Dec 10, 1991 62 T.C.M. 1417; 1991 Tax Ct. Memo LEXIS 657; 1991 T.C. Memo. 610
- Wall v. Commissioner Dec 10, 1991 62 T.C.M. 1425; 1991 Tax Ct. Memo LEXIS 658; 1991 T.C. Memo. 611
- Bennett v. Commissioner Dec 9, 1991 62 T.C.M. 1400; 1991 Tax Ct. Memo LEXIS 651; 1991 T.C. Memo. 604
- Bowers v. Commissioner Dec 9, 1991 62 T.C.M. 1414; 1991 Tax Ct. Memo LEXIS 656; 1991 T.C. Memo. 609
- Bush v. Commissioner Dec 9, 1991 62 T.C.M. 1411; 1991 Tax Ct. Memo LEXIS 654; 1991 T.C. Memo. 607
- Cloud v. Commissioner Dec 9, 1991 97 T.C. 613; 1991 U.S. Tax Ct. LEXIS 105; 97 T.C. No. 43
- Davis v. Commissioner Dec 9, 1991 62 T.C.M. 1395; 1991 Tax Ct. Memo LEXIS 650; 1991 T.C. Memo. 603
- Hoag v. Commissioner of IRS Dec 9, 1991 62 T.C.M. 1409; 1991 Tax Ct. Memo LEXIS 653; 1991 T.C. Memo. 606
- Kelly v. Commissioner Dec 9, 1991 62 T.C.M. 1406; 1991 Tax Ct. Memo LEXIS 652; 1991 T.C. Memo. 605