1991
740 United States Tax Court opinions from 1991.
- Taylor v. Commissioner Sep 25, 1991 62 T.C.M. 826; 1991 Tax Ct. Memo LEXIS 520; 1991 T.C. Memo. 471
- Walker v. Commissioner Sep 25, 1991 62 T.C.M. 822; 1991 Tax Ct. Memo LEXIS 518; 1991 T.C. Memo. 469
- CMEM, Inc. v. Commissioner Sep 24, 1991 Docket Nos. 1667-88, 1548-89, 13579-89 62 T.C.M. 806; 1991 Tax Ct. Memo LEXIS 516; 1991 T.C. Memo. 467
- Horwich v. Commissioner Sep 24, 1991 62 T.C.M. 797; 1991 Tax Ct. Memo LEXIS 514; 1991 T.C. Memo. 465
- Milner v. Commissioner Sep 24, 1991 62 T.C.M. 791; 1991 Tax Ct. Memo LEXIS 513; 1991 T.C. Memo. 464
- Salwasser v. Commissioner Sep 24, 1991 62 T.C.M. 799; 1991 Tax Ct. Memo LEXIS 515; 1991 T.C. Memo. 466
- Utz v. Commissioner Sep 24, 1991 62 T.C.M. 813; 1991 Tax Ct. Memo LEXIS 517; 1991 T.C. Memo. 468
- EASTON v. COMMISSIONER Sep 23, 1991 62 T.C.M. 773; 1991 Tax Ct. Memo LEXIS 510; 1991 T.C. Memo. 461
- Estate of Marine v. Commissioner Sep 23, 1991 97 T.C. 368; 1991 U.S. Tax Ct. LEXIS 85; 97 T.C. No. 26
- Kistner v. Commissioner Sep 23, 1991 62 T.C.M. 787; 1991 Tax Ct. Memo LEXIS 512; 1991 T.C. Memo. 463
- Waters v. Commissioner Sep 23, 1991 62 T.C.M. 778; 1991 Tax Ct. Memo LEXIS 511; 1991 T.C. Memo. 462
- Blair v. Commissioner Sep 19, 1991 62 T.C.M. 762; 1991 Tax Ct. Memo LEXIS 505; 1991 T.C. Memo. 456
- Cadle v. Commissioner Sep 19, 1991 62 T.C.M. 769; 1991 Tax Ct. Memo LEXIS 508; 1991 T.C. Memo. 459
- Cadle v. Commissioner Sep 19, 1991 62 T.C.M. 768; 1991 Tax Ct. Memo LEXIS 507; 1991 T.C. Memo. 458
- Estate of Whittle v. Commissioner Sep 19, 1991 97 T.C. 362; 1991 U.S. Tax Ct. LEXIS 84; 97 T.C. No. 25
- Schott v. Commissioner Sep 19, 1991 62 T.C.M. 766; 1991 Tax Ct. Memo LEXIS 506; 1991 T.C. Memo. 457
- TOLLIVER v. COMMISSIONER Sep 19, 1991 62 T.C.M. 770; 1991 Tax Ct. Memo LEXIS 509; 1991 T.C. Memo. 460
- Whitehead v. Commissioner Sep 19, 1991 62 T.C.M. 758; 1991 Tax Ct. Memo LEXIS 504; 1991 T.C. Memo. 455
- Acock, Schelegel Architects v. Commissioner Sep 18, 1991 97 T.C. 352; 1991 U.S. Tax Ct. LEXIS 82; 97 T.C. No. 24
- Allen v. Commissioner Sep 18, 1991 62 T.C.M. 741; 1991 Tax Ct. Memo LEXIS 501; 1991 T.C. Memo. 452
- Berry v. Commissioner Sep 18, 1991 97 T.C. 339; 1991 U.S. Tax Ct. LEXIS 83; 97 T.C. No. 23
- Bettner v. Commissioner Sep 18, 1991 62 T.C.M. 753; 1991 Tax Ct. Memo LEXIS 502; 1991 T.C. Memo. 453
- Harden v. Commissioner Sep 18, 1991 62 T.C.M. 756; 1991 Tax Ct. Memo LEXIS 503; 1991 T.C. Memo. 454
- AMRB Assoc. v. Commissioner Sep 16, 1991 62 T.C.M. 733; 1991 Tax Ct. Memo LEXIS 499; 1991 T.C. Memo. 450
- Estate of Clayton v. Commissioner Sep 16, 1991 Docket No. 24320-90 97 T.C. 327; 1991 U.S. Tax Ct. LEXIS 81; 97 T.C. No. 22
- Garcia v. Commissioner Sep 16, 1991 62 T.C.M. 736; 1991 Tax Ct. Memo LEXIS 500; 1991 T.C. Memo. 451
- Illes v. Commissioner Sep 16, 1991 62 T.C.M. 728; 1991 Tax Ct. Memo LEXIS 498; 1991 T.C. Memo. 449
- Johnson v. Commissioner Sep 16, 1991 62 T.C.M. 710; 1991 Tax Ct. Memo LEXIS 496; 1991 T.C. Memo. 447
- Minter v. Commissioner Sep 16, 1991 62 T.C.M. 712; 1991 Tax Ct. Memo LEXIS 497; 1991 T.C. Memo. 448
- Crawford v. Commissioner Sep 11, 1991 97 T.C. 302; 1991 U.S. Tax Ct. LEXIS 79; 97 T.C. No. 20
- Guardian Indus. Corp. v. Commissioner Sep 11, 1991 97 T.C. 308; 1991 U.S. Tax Ct. LEXIS 80; 97 T.C. No. 21
- Meunier v. Commissioner Sep 11, 1991 62 T.C.M. 705; 1991 Tax Ct. Memo LEXIS 495; 1991 T.C. Memo. 446
- Amsler v. Commissioner Sep 10, 1991 62 T.C.M. 682; 1991 Tax Ct. Memo LEXIS 492; 1991 T.C. Memo. 443
- Dougherty v. Commissioner Sep 10, 1991 62 T.C.M. 680; 1991 Tax Ct. Memo LEXIS 491; 1991 T.C. Memo. 442
- United Fibertech, Ltd. v. Commissioner Sep 10, 1991 62 T.C.M. 699; 1991 Tax Ct. Memo LEXIS 494; 1991 T.C. Memo. 445
- Ward v. Commissioner Sep 10, 1991 62 T.C.M. 695; 1991 Tax Ct. Memo LEXIS 493; 1991 T.C. Memo. 444
- Culmo v. Commissioner Sep 9, 1991 62 T.C.M. 678; 1991 Tax Ct. Memo LEXIS 490; 1991 T.C. Memo. 441
- Occean v. Commissioner Sep 9, 1991 62 T.C.M. 675; 1991 Tax Ct. Memo LEXIS 488; 1991 T.C. Memo. 439
- Strong v. Comm'r Sep 9, 1991 62 T.C.M. 673; 1991 Tax Ct. Memo LEXIS 487; 1991 T.C. Memo. 438
- Vaughn v. Commissioner Sep 9, 1991 62 T.C.M. 677; 1991 Tax Ct. Memo LEXIS 489; 1991 T.C. Memo. 440
- Breakell v. Commissioner Sep 5, 1991 97 T.C. 282; 1991 U.S. Tax Ct. LEXIS 77; 97 T.C. No. 18
- Cambridge Research & Dev. Group v. Commissioner Sep 5, 1991 Docket No. 3435-88 97 T.C. 287; 1991 U.S. Tax Ct. LEXIS 78; 97 T.C. No. 19
- Carp v. Commissioner Sep 5, 1991 62 T.C.M. 658; 1991 Tax Ct. Memo LEXIS 485; 1991 T.C. Memo. 436
- McGinty v. Commissioner Sep 5, 1991 62 T.C.M. 654; 1991 Tax Ct. Memo LEXIS 484; 1991 T.C. Memo. 435
- Universal Research & Dev. Partnership No. 1 v. Commissioner Sep 5, 1991 62 T.C.M. 661; 1991 Tax Ct. Memo LEXIS 486; 1991 T.C. Memo. 437
- Curmon v. Commissioner Sep 4, 1991 62 T.C.M. 651; 1991 Tax Ct. Memo LEXIS 481; 1991 T.C. Memo. 432
- Phirman v. Commissioner Sep 4, 1991 62 T.C.M. 648; 1991 Tax Ct. Memo LEXIS 480; 1991 T.C. Memo. 431
- Woods v. Commissioner Sep 4, 1991 62 T.C.M. 652; 1991 Tax Ct. Memo LEXIS 482; 1991 T.C. Memo. 433
- Markham v. Commissioner Sep 3, 1991 62 T.C.M. 645; 1991 Tax Ct. Memo LEXIS 479; 1991 T.C. Memo. 430
- Misleh v. Commissioner Sep 3, 1991 62 T.C.M. 640; 1991 Tax Ct. Memo LEXIS 477; 1991 T.C. Memo. 428