1991
701 United States Tax Court opinions from 1991.
- Spurgeon v. Commissioner Dec 9, 1991 62 T.C.M. 1412; 1991 Tax Ct. Memo LEXIS 655; 1991 T.C. Memo. 608
- Jamar v. Commissioner Dec 5, 1991 62 T.C.M. 1390; 1991 Tax Ct. Memo LEXIS 649; 1991 T.C. Memo. 602
- Moore v. Commissioner Dec 5, 1991 62 T.C.M. 1388; 1991 Tax Ct. Memo LEXIS 648; 1991 T.C. Memo. 601
- Derochemont v. Commissioner Dec 4, 1991 62 T.C.M. 1384; 1991 Tax Ct. Memo LEXIS 636; 1991 T.C. Memo. 600
- McGee v. Commissioner Dec 4, 1991 62 T.C.M. 1375; 1991 Tax Ct. Memo LEXIS 635; 1991 T.C. Memo. 599
- Marx v. Commissioner Dec 3, 1991 62 T.C.M. 1370; 1991 Tax Ct. Memo LEXIS 634; 1991 T.C. Memo. 598
- Bostian v. Commissioner Dec 2, 1991 62 T.C.M. 1337; 1991 Tax Ct. Memo LEXIS 639; 1991 T.C. Memo. 589
- Cook v. Commissioner Dec 2, 1991 62 T.C.M. 1339; 1991 Tax Ct. Memo LEXIS 640; 1991 T.C. Memo. 590
- Georges v. Commissioner Dec 2, 1991 62 T.C.M. 1343; 1991 Tax Ct. Memo LEXIS 641; 1991 T.C. Memo. 591
- Giouzelis v. Commissioner Dec 2, 1991 62 T.C.M. 1353; 1991 Tax Ct. Memo LEXIS 645; 1991 T.C. Memo. 595
- Mills v. Commissioner Dec 2, 1991 62 T.C.M. 1345; 1991 Tax Ct. Memo LEXIS 642; 1991 T.C. Memo. 592
- Moody v. Commissioner Dec 2, 1991 62 T.C.M. 1357; 1991 Tax Ct. Memo LEXIS 646; 1991 T.C. Memo. 596
- O'Bryan v. Commissioner Dec 2, 1991 62 T.C.M. 1347; 1991 Tax Ct. Memo LEXIS 643; 1991 T.C. Memo. 593
- Ohnmeiss v. Commissioner Dec 2, 1991 62 T.C.M. 1350; 1991 Tax Ct. Memo LEXIS 644; 1991 T.C. Memo. 594
- Sattelmaier v. Commissioner Dec 2, 1991 62 T.C.M. 1364; 1991 Tax Ct. Memo LEXIS 647; 1991 T.C. Memo. 597
- Schmidt v. Commissioner Dec 2, 1991 62 T.C.M. 1330; 1991 Tax Ct. Memo LEXIS 637; 1991 T.C. Memo. 587
- Steines v. Commissioner Dec 2, 1991 62 T.C.M. 1331; 1991 Tax Ct. Memo LEXIS 638; 1991 T.C. Memo. 588
- Anderson v. Commissioner Nov 27, 1991 62 T.C.M. 1324; 1991 Tax Ct. Memo LEXIS 633; 1991 T.C. Memo. 583
- Hayes v. Commissioner Nov 27, 1991 62 T.C.M. 1329; 1991 Tax Ct. Memo LEXIS 631; 1991 T.C. Memo. 586
- Martinez v. Commissioner Nov 27, 1991 62 T.C.M. 1327; 1991 Tax Ct. Memo LEXIS 632; 1991 T.C. Memo. 585
- Belitsky v. Commissioner Nov 26, 1991 62 T.C.M. 1307; 1991 Tax Ct. Memo LEXIS 625; 1991 T.C. Memo. 577
- Bradley v. Commissioner Nov 26, 1991 62 T.C.M. 1311; 1991 Tax Ct. Memo LEXIS 626; 1991 T.C. Memo. 578
- Hanson v. Commissioner Nov 26, 1991 62 T.C.M. 1316; 1991 Tax Ct. Memo LEXIS 629; 1991 T.C. Memo. 581
- Henninger v. Commissioner Nov 26, 1991 62 T.C.M. 1283; 1991 Tax Ct. Memo LEXIS 622; 1991 T.C. Memo. 574
- Hoy v. Commissioner Nov 26, 1991 62 T.C.M. 1298; 1991 Tax Ct. Memo LEXIS 623; 1991 T.C. Memo. 575
- Hull v. Commissioner Nov 26, 1991 62 T.C.M. 1319; 1991 Tax Ct. Memo LEXIS 630; 1991 T.C. Memo. 582
- Kapolchok v. Commissioner Nov 26, 1991 62 T.C.M. 1280; 1991 Tax Ct. Memo LEXIS 621; 1991 T.C. Memo. 573
- Klipstine v. Commissioner Nov 26, 1991 62 T.C.M. 1313; 1991 Tax Ct. Memo LEXIS 628; 1991 T.C. Memo. 580
- Krafsky v. Commissioner Nov 26, 1991 62 T.C.M. 1312; 1991 Tax Ct. Memo LEXIS 627; 1991 T.C. Memo. 579
- Tafolla v. Commissioner Nov 26, 1991 62 T.C.M. 1301; 1991 Tax Ct. Memo LEXIS 624; 1991 T.C. Memo. 576
- American Offshore, Inc. v. Commissioner Nov 25, 1991 97 T.C. 579; 1991 U.S. Tax Ct. LEXIS 103; 97 T.C. No. 41
- CF Indus., Inc. v. Commissioner Nov 25, 1991 62 T.C.M. 1249; 1991 Tax Ct. Memo LEXIS 616; 1991 T.C. Memo. 568
- Double Bar Chain Co. v. Commissioner Nov 25, 1991 62 T.C.M. 1276; 1991 Tax Ct. Memo LEXIS 620; 1991 T.C. Memo. 572
- Famuyiwa v. Commissioner Nov 25, 1991 62 T.C.M. 1265; 1991 Tax Ct. Memo LEXIS 618; 1991 T.C. Memo. 570
- Garner v. Commissioner Nov 25, 1991 62 T.C.M. 1260; 1991 Tax Ct. Memo LEXIS 617; 1991 T.C. Memo. 569
- Hunt v. Commissioner Nov 25, 1991 62 T.C.M. 1238; 1991 Tax Ct. Memo LEXIS 614; 1991 T.C. Memo. 566
- Jerkins v. Commissioner Nov 25, 1991 62 T.C.M. 1270; 1991 Tax Ct. Memo LEXIS 619; 1991 T.C. Memo. 571
- Williams v. Commissioner Nov 25, 1991 62 T.C.M. 1244; 1991 Tax Ct. Memo LEXIS 615; 1991 T.C. Memo. 567
- Hicks v. Commissioner Nov 21, 1991 62 T.C.M. 1234; 1991 Tax Ct. Memo LEXIS 613; 1991 T.C. Memo. 564
- Templeman v. Commissioner Nov 21, 1991 62 T.C.M. 1237; 1991 Tax Ct. Memo LEXIS 612; 1991 T.C. Memo. 565
- Kotowicz v. Commissioner Nov 20, 1991 62 T.C.M. 1229; 1991 Tax Ct. Memo LEXIS 611; 1991 T.C. Memo. 563
- Pearland Inv. Co. v. Commissioner Nov 19, 1991 62 T.C.M. 1221; 1991 Tax Ct. Memo LEXIS 610; 1991 T.C. Memo. 562; 14 Employee Benefits Cas. (BNA) 1928
- Porter v. Commissioner Nov 19, 1991 62 T.C.M. 1217; 1991 Tax Ct. Memo LEXIS 609; 1991 T.C. Memo. 561
- Allison v. Commissioner Nov 18, 1991 97 T.C. 544; 1991 U.S. Tax Ct. LEXIS 98; 97 T.C. No. 36
- Brown v. Commissioner Nov 18, 1991 62 T.C.M. 1214; 1991 Tax Ct. Memo LEXIS 608; 1991 T.C. Memo. 560
- Meyer v. Commissioner Nov 18, 1991 97 T.C. 555; 1991 U.S. Tax Ct. LEXIS 100; 97 T.C. No. 38
- Ann Jackson Family Found. v. Commissioner Nov 12, 1991 97 T.C. 534; 1991 U.S. Tax Ct. LEXIS 97; 97 T.C. No. 35
- Eastern States Casualty Agency, Inc. v. Commissioner Nov 12, 1991 62 T.C.M. 1213; 1991 Tax Ct. Memo LEXIS 607; 1991 T.C. Memo. 559
- IT&S of Iowa, Inc. v. Commissioner Nov 12, 1991 97 T.C. 496; 1991 U.S. Tax Ct. LEXIS 96; 97 T.C. No. 34
- Patch v. Commissioner Nov 12, 1991 62 T.C.M. 1211; 1991 Tax Ct. Memo LEXIS 606; 1991 T.C. Memo. 558