1991
701 United States Tax Court opinions from 1991.
- Montelepre Systemed, Inc. v. Commissioner Feb 6, 1991 61 T.C.M. 1782; 1991 Tax Ct. Memo LEXIS 65; 1991 T.C. Memo. 46
- Aries v. Commissioner Feb 5, 1991 61 T.C.M. 1769; 1991 Tax Ct. Memo LEXIS 60; 1991 T.C. Memo. 41
- Etter v. Commissioner Feb 5, 1991 61 T.C.M. 1772; 1991 Tax Ct. Memo LEXIS 62; 1991 T.C. Memo. 43
- First Chicago Corp. v. Commissioner Feb 5, 1991 61 T.C.M. 1774; 1991 Tax Ct. Memo LEXIS 63; 1991 T.C. Memo. 44
- Haydon v. Commissioner Feb 5, 1991 61 T.C.M. 1770; 1991 Tax Ct. Memo LEXIS 61; 1991 T.C. Memo. 42
- Butler v. Commissioner Feb 4, 1991 61 T.C.M. 1767; 1991 Tax Ct. Memo LEXIS 59; 1991 T.C. Memo. 40
- Estate of Burdick v. Commissioner Feb 4, 1991 96 T.C. 168; 1991 U.S. Tax Ct. LEXIS 8; 96 T.C. No. 8
- Euramco Assocs v. Commissioner Feb 4, 1991 61 T.C.M. 1765; 1991 Tax Ct. Memo LEXIS 58; 1991 T.C. Memo. 39
- Estate of Gary v. Commissioner Jan 31, 1991 61 T.C.M. 1762; 1991 Tax Ct. Memo LEXIS 57; 1991 T.C. Memo. 38
- Kazi v. Commissioner Jan 30, 1991 61 T.C.M. 1759; 1991 Tax Ct. Memo LEXIS 48; 1991 T.C. Memo. 37
- Forte v. Comm'r Jan 29, 1991 61 T.C.M. 1754; 1991 Tax Ct. Memo LEXIS 56; 1991 T.C. Memo. 36
- Gerhart v. Commissioner Jan 29, 1991 61 T.C.M. 1745; 1991 Tax Ct. Memo LEXIS 55; 1991 T.C. Memo. 35
- Cinelli v. Commissioner Jan 28, 1991 61 T.C.M. 1728; 1991 Tax Ct. Memo LEXIS 49; 1991 T.C. Memo. 29
- Coffey v. Commissioner Jan 28, 1991 96 T.C. 161; 1991 U.S. Tax Ct. LEXIS 7; 96 T.C. No. 7
- Geringer v. Commissioner Jan 28, 1991 61 T.C.M. 1738; 1991 Tax Ct. Memo LEXIS 52; 1991 T.C. Memo. 32
- Gould v. Commissioner Jan 28, 1991 61 T.C.M. 1742; 1991 Tax Ct. Memo LEXIS 54; 1991 T.C. Memo. 34
- Mills v. Comm'r Jan 28, 1991 61 T.C.M. 1737; 1991 Tax Ct. Memo LEXIS 51; 1991 T.C. Memo. 31
- Ruth v. Commissioner Jan 28, 1991 61 T.C.M. 1734; 1991 Tax Ct. Memo LEXIS 50; 1991 T.C. Memo. 30
- Tafralian v. Commissioner Jan 28, 1991 61 T.C.M. 1741; 1991 Tax Ct. Memo LEXIS 53; 1991 T.C. Memo. 33
- Estate of McAlpine v. Commissioner Jan 24, 1991 96 T.C. 134; 1991 U.S. Tax Ct. LEXIS 6; 96 T.C. No. 6
- Harper Group v. Commissioner Jan 24, 1991 96 T.C. 45; 1991 U.S. Tax Ct. LEXIS 4; 96 T.C. No. 4
- Jones v. Commissioner Jan 24, 1991 61 T.C.M. 1721; 1991 Tax Ct. Memo LEXIS 22; 1991 T.C. Memo. 28
- Sears, Roebuck & Co. v. Commissioner Jan 24, 1991 96 T.C. 61; 1991 U.S. Tax Ct. LEXIS 5; 96 T.C. No. 5
- Hamilton v. Commissioner Jan 23, 1991 61 T.C.M. 1708; 1991 Tax Ct. Memo LEXIS 19; 1991 T.C. Memo. 25
- Kushner v. Commissioner Jan 23, 1991 61 T.C.M. 1716; 1991 Tax Ct. Memo LEXIS 20; 1991 T.C. Memo. 26
- Singer v. Commissioner Jan 23, 1991 61 T.C.M. 1720; 1991 Tax Ct. Memo LEXIS 21; 1991 T.C. Memo. 27
- Estate of Lenheim v. Commissioner Jan 22, 1991 61 T.C.M. 1700; 1991 Tax Ct. Memo LEXIS 25; 1991 T.C. Memo. 21
- Estate of Richins v. Commissioner Jan 22, 1991 61 T.C.M. 1706; 1991 Tax Ct. Memo LEXIS 27; 1991 T.C. Memo. 23
- Lewis v. Commissioner Jan 22, 1991 61 T.C.M. 1707; 1991 Tax Ct. Memo LEXIS 28; 1991 T.C. Memo. 24
- Schlifke v. Commissioner Jan 22, 1991 61 T.C.M. 1697; 1991 Tax Ct. Memo LEXIS 23; 1991 T.C. Memo. 19
- Stanley v. Commissioner Jan 22, 1991 61 T.C.M. 1699; 1991 Tax Ct. Memo LEXIS 24; 1991 T.C. Memo. 20
- Gerken v. Commissioner Jan 17, 1991 61 T.C.M. 1691; 1991 Tax Ct. Memo LEXIS 17; 1991 T.C. Memo. 17
- Krause v. Commissioner Jan 17, 1991 61 T.C.M. 1670; 1991 Tax Ct. Memo LEXIS 13; 1991 T.C. Memo. 13
- Polo v. Commissioner Jan 17, 1991 61 T.C.M. 1689; 1991 Tax Ct. Memo LEXIS 16; 1991 T.C. Memo. 16
- Varney v. Commissioner Jan 17, 1991 61 T.C.M. 1678; 1991 Tax Ct. Memo LEXIS 14; 1991 T.C. Memo. 14
- West v. Commissioner Jan 17, 1991 61 T.C.M. 1694; 1991 Tax Ct. Memo LEXIS 18; 1991 T.C. Memo. 18
- Woodall v. Commissioner Jan 17, 1991 61 T.C.M. 1682; 1991 Tax Ct. Memo LEXIS 15; 1991 T.C. Memo. 15
- Howard v. Commissioner Jan 15, 1991 61 T.C.M. 1663; 1991 Tax Ct. Memo LEXIS 12; 1991 T.C. Memo. 12
- Smith v. Commissioner Jan 15, 1991 96 T.C. 10; 1991 U.S. Tax Ct. LEXIS 2; 96 T.C. No. 2
- Allnutt v. Commissioner Jan 14, 1991 61 T.C.M. 1636; 1991 Tax Ct. Memo LEXIS 6; 1991 T.C. Memo. 6
- Ashkar v. Commissioner Jan 14, 1991 61 T.C.M. 1657; 1991 Tax Ct. Memo LEXIS 11; 1991 T.C. Memo. 11
- Copperweld Steel Co's Warren Employee's Trust v. Commissioner Jan 14, 1991 61 T.C.M. 1642; 1991 Tax Ct. Memo LEXIS 7; 1991 T.C. Memo. 7; 13 Employee Benefits Cas. (BNA) 1369
- Cordero v. Commissioner Jan 14, 1991 61 T.C.M. 1646; 1991 Tax Ct. Memo LEXIS 9; 1991 T.C. Memo. 9
- Johnston v. Commissioner Jan 14, 1991 61 T.C.M. 1634; 1991 Tax Ct. Memo LEXIS 5; 1991 T.C. Memo. 5; 13 Employee Benefits Cas. (BNA) 1549
- Smith v. Commissioner Jan 14, 1991 61 T.C.M. 1645; 1991 Tax Ct. Memo LEXIS 8; 1991 T.C. Memo. 8
- Swedelson v. Commissioner Jan 14, 1991 61 T.C.M. 1650; 1991 Tax Ct. Memo LEXIS 10; 1991 T.C. Memo. 10
- Mammoth Lakes Project v. Commissioner Jan 10, 1991 61 T.C.M. 1630; 1991 Tax Ct. Memo LEXIS 4; 1991 T.C. Memo. 4
- Public Industries, Inc. v. Commissioner Jan 8, 1991 61 T.C.M. 1626; 1991 Tax Ct. Memo LEXIS 3; 1991 T.C. Memo. 3
- Blanchard v. Commissioner Jan 7, 1991 61 T.C.M. 1621; 1991 Tax Ct. Memo LEXIS 1; 1991 T.C. Memo. 1
- Poinier v. Commissioner Jan 7, 1991 96 T.C. 1; 1991 U.S. Tax Ct. LEXIS 1; 96 T.C. No. 1