1991
740 United States Tax Court opinions from 1991.
- Barton v. Commissioner Nov 18, 1991 Docket No. 3438-91 97 T.C. 548; 1991 U.S. Tax Ct. LEXIS 99; 97 T.C. No. 37
- 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
- Black & Decker Corp. v. Commissioner Nov 7, 1991 62 T.C.M. 1204; 1991 Tax Ct. Memo LEXIS 605; 1991 T.C. Memo. 557
- Schilbach v. Commissioner Nov 6, 1991 62 T.C.M. 1201; 1991 Tax Ct. Memo LEXIS 604; 1991 T.C. Memo. 556
- Collins v. Commissioner Nov 5, 1991 62 T.C.M. 1186; 1991 Tax Ct. Memo LEXIS 601; 1991 T.C. Memo. 553
- Daley v. Commissioner Nov 5, 1991 62 T.C.M. 1197; 1991 Tax Ct. Memo LEXIS 603; 1991 T.C. Memo. 555
- Friendly Finance, Inc. v. Commissioner Nov 5, 1991 62 T.C.M. 1164; 1991 Tax Ct. Memo LEXIS 599; 1991 T.C. Memo. 551
- Maniloff v. Commissioner Nov 5, 1991 62 T.C.M. 1192; 1991 Tax Ct. Memo LEXIS 602; 1991 T.C. Memo. 554
- White v. Commissioner Nov 5, 1991 62 T.C.M. 1181; 1991 Tax Ct. Memo LEXIS 600; 1991 T.C. Memo. 552
- Billings v. Commissioner Nov 4, 1991 62 T.C.M. 1153; 1991 Tax Ct. Memo LEXIS 597; 1991 T.C. Memo. 549
- Gampp v. Commissioner Nov 4, 1991 62 T.C.M. 1141; 1991 Tax Ct. Memo LEXIS 596; 1991 T.C. Memo. 548
- Schoch v. Commissioner Nov 4, 1991 62 T.C.M. 1135; 1991 Tax Ct. Memo LEXIS 595; 1991 T.C. Memo. 547
- Zermeno v. Commissioner Nov 4, 1991 Docket No. 961-90 62 T.C.M. 1155; 1991 Tax Ct. Memo LEXIS 598; 1991 T.C. Memo. 550
- Bondy v. Commissioner Oct 31, 1991 62 T.C.M. 1126; 1991 Tax Ct. Memo LEXIS 587; 1991 T.C. Memo. 545
- Joy v. Commissioner Oct 31, 1991 62 T.C.M. 1121; 1991 Tax Ct. Memo LEXIS 667; 1991 T.C. Memo. 543
- Moore v. Commissioner Oct 31, 1991 62 T.C.M. 1128; 1991 Tax Ct. Memo LEXIS 586; 1991 T.C. Memo. 546
- St. Jude Medical v. Comm'r Oct 31, 1991 Docket No. 5274-89 97 T.C. 457; 1991 U.S. Tax Ct. LEXIS 93; 97 T.C. No. 33
- Wilson v. Commissioner Oct 31, 1991 62 T.C.M. 1122; 1991 Tax Ct. Memo LEXIS 588; 1991 T.C. Memo. 544
- Flowers v. Commissioner Oct 30, 1991 62 T.C.M. 1120; 1991 Tax Ct. Memo LEXIS 594; 1991 T.C. Memo. 542
- Stauffacher v. Commissioner Oct 30, 1991 97 T.C. 453; 1991 U.S. Tax Ct. LEXIS 91; 97 T.C. No. 32
- Andrews v. Commissioner Oct 29, 1991 62 T.C.M. 1113; 1991 Tax Ct. Memo LEXIS 590; 1991 T.C. Memo. 540
- Aronson v. Commissioner Oct 29, 1991 62 T.C.M. 1109; 1991 Tax Ct. Memo LEXIS 591; 1991 T.C. Memo. 539
- Chronicle Pub. Co. v. Commissioner Oct 29, 1991 97 T.C. 445; 1991 U.S. Tax Ct. LEXIS 92; 97 T.C. No. 31
- Seykota v. Commissioner Oct 29, 1991 62 T.C.M. 1116; 1991 Tax Ct. Memo LEXIS 589; 1991 T.C. Memo. 541
- Tolmach v. Commissioner Oct 29, 1991 62 T.C.M. 1102; 1991 Tax Ct. Memo LEXIS 592; 1991 T.C. Memo. 538
- Tyler v. Commissioner Oct 29, 1991 62 T.C.M. 1100; 1991 Tax Ct. Memo LEXIS 593; 1991 T.C. Memo. 537
- Friedberg v. Commissioner Oct 28, 1991 62 T.C.M. 1085; 1991 Tax Ct. Memo LEXIS 582; 1991 T.C. Memo. 533
- Fullam v. Commissioner Oct 28, 1991 62 T.C.M. 1096; 1991 Tax Ct. Memo LEXIS 585; 1991 T.C. Memo. 536
- Harbour v. Commissioner Oct 28, 1991 62 T.C.M. 1083; 1991 Tax Ct. Memo LEXIS 581; 1991 T.C. Memo. 532
- Leather v. Commissioner Oct 28, 1991 62 T.C.M. 1087; 1991 Tax Ct. Memo LEXIS 583; 1991 T.C. Memo. 534
- Utah Power & Light Co. & Subsidiary v. Commissioner Oct 28, 1991 62 T.C.M. 1089; 1991 Tax Ct. Memo LEXIS 584; 1991 T.C. Memo. 535
- Berdell v. Commissioner Oct 24, 1991 62 T.C.M. 1075; 1991 Tax Ct. Memo LEXIS 578; 1991 T.C. Memo. 529
- Estate of Mladinich v. Commissioner Oct 24, 1991 62 T.C.M. 1065; 1991 Tax Ct. Memo LEXIS 577; 1991 T.C. Memo. 528
- Schaaf v. Commissioner Oct 24, 1991 62 T.C.M. 1077; 1991 Tax Ct. Memo LEXIS 579; 1991 T.C. Memo. 530
- Shearer v. Commissioner Oct 24, 1991 62 T.C.M. 1063; 1991 Tax Ct. Memo LEXIS 576; 1991 T.C. Memo. 527
- Strong v. Commissioner Oct 24, 1991 62 T.C.M. 1081; 1991 Tax Ct. Memo LEXIS 580; 1991 T.C. Memo. 531
- Cerny v. Commissioner Oct 23, 1991 62 T.C.M. 1061; 1991 Tax Ct. Memo LEXIS 575; 1991 T.C. Memo. 526
- Kurtin v. Commissioner Oct 22, 1991 62 T.C.M. 1058; 1991 Tax Ct. Memo LEXIS 574; 1991 T.C. Memo. 525
- Active Lipid Dev. Partners, Ltd. v. Commissioner Oct 21, 1991 62 T.C.M. 1046; 1991 Tax Ct. Memo LEXIS 571; 1991 T.C. Memo. 522
- Bohrer v. Commissioner Oct 21, 1991 62 T.C.M. 1037; 1991 Tax Ct. Memo LEXIS 568; 1991 T.C. Memo. 519
- Levitt v. Commissioner Oct 21, 1991 97 T.C. 437; 1991 U.S. Tax Ct. LEXIS 90; 97 T.C. No. 30
- McPherson v. Commissioner Oct 21, 1991 62 T.C.M. 1039; 1991 Tax Ct. Memo LEXIS 569; 1991 T.C. Memo. 520
- Schramm v. Commissioner Oct 21, 1991 62 T.C.M. 1053; 1991 Tax Ct. Memo LEXIS 572; 1991 T.C. Memo. 523
- Straw v. Commissioner Oct 21, 1991 62 T.C.M. 1056; 1991 Tax Ct. Memo LEXIS 573; 1991 T.C. Memo. 524
- Williams v. Commissioner Oct 21, 1991 62 T.C.M. 1042; 1991 Tax Ct. Memo LEXIS 570; 1991 T.C. Memo. 521