1991
740 United States Tax Court opinions from 1991.
- Brody v. Commissioner Feb 27, 1991 61 T.C.M. 1993; 1991 Tax Ct. Memo LEXIS 93; 1991 T.C. Memo. 78
- Bukove v. Commissioner Feb 27, 1991 61 T.C.M. 1974; 1991 Tax Ct. Memo LEXIS 91; 1991 T.C. Memo. 76
- Lowers v. Commissioner Feb 27, 1991 61 T.C.M. 1971; 1991 Tax Ct. Memo LEXIS 90; 1991 T.C. Memo. 75
- Lucia v. Commissioner Feb 27, 1991 61 T.C.M. 1982; 1991 Tax Ct. Memo LEXIS 92; 1991 T.C. Memo. 77
- O'Donnell v. Commissioner Feb 27, 1991 61 T.C.M. 1967; 1991 Tax Ct. Memo LEXIS 89; 1991 T.C. Memo. 74
- Wooten v. Commissioner Feb 27, 1991 61 T.C.M. 1965; 1991 Tax Ct. Memo LEXIS 88; 1991 T.C. Memo. 73
- Chin v. Commissioner Feb 26, 1991 61 T.C.M. 1957; 1991 Tax Ct. Memo LEXIS 103; 1991 T.C. Memo. 70
- Emory v. Commissioner Feb 26, 1991 61 T.C.M. 1962; 1991 Tax Ct. Memo LEXIS 104; 1991 T.C. Memo. 71
- Hauptli v. Commissioner Feb 26, 1991 61 T.C.M. 1964; 1991 Tax Ct. Memo LEXIS 105; 1991 T.C. Memo. 72
- Scientific Measurement Systems I, Ltd. v. Commissioner Feb 26, 1991 61 T.C.M. 1951; 1991 Tax Ct. Memo LEXIS 102; 1991 T.C. Memo. 69
- Etela Cucker, Inc. v. Commissioner Feb 25, 1991 61 T.C.M. 1949; 1991 Tax Ct. Memo LEXIS 87; 1991 T.C. Memo. 68
- Weintrob v. Commissioner Feb 25, 1991 61 T.C.M. 1947; 1991 Tax Ct. Memo LEXIS 86; 1991 T.C. Memo. 67
- Continental Illinois Corp. v. Commissioner Feb 21, 1991 61 T.C.M. 1916; 1991 Tax Ct. Memo LEXIS 85; 1991 T.C. Memo. 66
- Dwyer v. Commissioner Feb 21, 1991 61 T.C.M. 1911; 1991 Tax Ct. Memo LEXIS 84; 1991 T.C. Memo. 65
- Harris v. Commissioner Feb 20, 1991 61 T.C.M. 1906; 1991 Tax Ct. Memo LEXIS 81; 1991 T.C. Memo. 62
- Kalbfleisch v. Commissioner Feb 20, 1991 61 T.C.M. 1902; 1991 Tax Ct. Memo LEXIS 80; 1991 T.C. Memo. 61
- Pryor v. Commissioner Feb 20, 1991 61 T.C.M. 1910; 1991 Tax Ct. Memo LEXIS 83; 1991 T.C. Memo. 64
- Virgin v. Commissioner Feb 20, 1991 61 T.C.M. 1907; 1991 Tax Ct. Memo LEXIS 82; 1991 T.C. Memo. 63
- Sundstrand Corp. v. Commissioner Feb 19, 1991 96 T.C. 226; 1991 U.S. Tax Ct. LEXIS 12; 96 T.C. No. 12
- Capitol Fed. Sav. & Loan Ass'n v. Commissioner Feb 13, 1991 96 T.C. 204; 1991 U.S. Tax Ct. LEXIS 11; 96 T.C. No. 11
- Daktronics, Inc. v. Commissioner Feb 13, 1991 61 T.C.M. 1896; 1991 Tax Ct. Memo LEXIS 74; 1991 T.C. Memo. 60
- Houser v. Commissioner Feb 13, 1991 Docket No. 18937-88 96 T.C. 184; 1991 U.S. Tax Ct. LEXIS 10; 96 T.C. No. 10
- Starlight Mine v. Commissioner Feb 13, 1991 61 T.C.M. 1892; 1991 Tax Ct. Memo LEXIS 75; 1991 T.C. Memo. 59
- Dodge v. Commissioner Feb 12, 1991 96 T.C. 172; 1991 U.S. Tax Ct. LEXIS 9; 96 T.C. No. 9
- Griffiths v. Commissioner Feb 12, 1991 61 T.C.M. 1880; 1991 Tax Ct. Memo LEXIS 70; 1991 T.C. Memo. 55
- Knowles v. Commissioner Feb 12, 1991 61 T.C.M. 1886; 1991 Tax Ct. Memo LEXIS 72; 1991 T.C. Memo. 57
- Philips v. Commissioner Feb 12, 1991 61 T.C.M. 1883; 1991 Tax Ct. Memo LEXIS 71; 1991 T.C. Memo. 56
- Sprunk v. Commissioner Feb 12, 1991 61 T.C.M. 1890; 1991 Tax Ct. Memo LEXIS 73; 1991 T.C. Memo. 58
- Fry v. Commissioner Feb 11, 1991 61 T.C.M. 1812; 1991 Tax Ct. Memo LEXIS 76; 1991 T.C. Memo. 51
- Massey v. Commissioner Feb 11, 1991 61 T.C.M. 1874; 1991 Tax Ct. Memo LEXIS 78; 1991 T.C. Memo. 53
- McDonald v. Commissioner Feb 11, 1991 61 T.C.M. 1876; 1991 Tax Ct. Memo LEXIS 79; 1991 T.C. Memo. 54
- Nelson Bros., Inc. v. Commissioner Feb 11, 1991 61 T.C.M. 1865; 1991 Tax Ct. Memo LEXIS 77; 1991 T.C. Memo. 52
- Jordan v. Commissioner Feb 7, 1991 61 T.C.M. 1804; 1991 Tax Ct. Memo LEXIS 67; 1991 T.C. Memo. 50
- Munroe v. Commissioner Feb 7, 1991 61 T.C.M. 1797; 1991 Tax Ct. Memo LEXIS 69; 1991 T.C. Memo. 48
- Ryan v. Commissioner Feb 7, 1991 61 T.C.M. 1801; 1991 Tax Ct. Memo LEXIS 68; 1991 T.C. Memo. 49
- Estate of Higgins v. Commissioner Feb 6, 1991 Docket No. 37909-87 61 T.C.M. 1789; 1991 Tax Ct. Memo LEXIS 66; 1991 T.C. Memo. 47
- Estate of Wilbanks v. Commissioner Feb 6, 1991 61 T.C.M. 1779; 1991 Tax Ct. Memo LEXIS 64; 1991 T.C. Memo. 45
- 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