1991
701 United States Tax Court opinions from 1991.
- 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
- 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
- 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
- Subt v. Commissioner Sep 3, 1991 62 T.C.M. 642; 1991 Tax Ct. Memo LEXIS 478; 1991 T.C. Memo. 429
- Richardson v. Commissioner Aug 28, 1991 62 T.C.M. 638; 1991 Tax Ct. Memo LEXIS 476; 1991 T.C. Memo. 427
- Schaefer v. Commissioner Aug 28, 1991 62 T.C.M. 635; 1991 Tax Ct. Memo LEXIS 475; 1991 T.C. Memo. 426
- Centre for Int'l Understanding v. Commissioner Aug 27, 1991 62 T.C.M. 629; 1991 Tax Ct. Memo LEXIS 473; 1991 T.C. Memo. 424
- Chandler v. Commissioner Aug 27, 1991 62 T.C.M. 634; 1991 Tax Ct. Memo LEXIS 474; 1991 T.C. Memo. 425
- Evans v. Commissioner Aug 27, 1991 62 T.C.M. 614; 1991 Tax Ct. Memo LEXIS 470; 1991 T.C. Memo. 421
- Resser v. Commissioner Aug 27, 1991 62 T.C.M. 617; 1991 Tax Ct. Memo LEXIS 472; 1991 T.C. Memo. 423
- Washington v. Commissioner Aug 27, 1991 62 T.C.M. 615; 1991 Tax Ct. Memo LEXIS 471; 1991 T.C. Memo. 422
- French v. Commissioner Aug 26, 1991 62 T.C.M. 599; 1991 Tax Ct. Memo LEXIS 466; 1991 T.C. Memo. 417
- Gleason v. Commissioner Aug 26, 1991 62 T.C.M. 600; 1991 Tax Ct. Memo LEXIS 467; 1991 T.C. Memo. 418
- Smith v. Commissioner Aug 26, 1991 62 T.C.M. 605; 1991 Tax Ct. Memo LEXIS 468; 1991 T.C. Memo. 419
- Williamson v. Commissioner Aug 26, 1991 62 T.C.M. 610; 1991 Tax Ct. Memo LEXIS 469; 1991 T.C. Memo. 420
- Clem v. Commissioner Aug 22, 1991 62 T.C.M. 586; 1991 Tax Ct. Memo LEXIS 463; 1991 T.C. Memo. 414
- Cohen v. Commissioner Aug 22, 1991 62 T.C.M. 581; 1991 Tax Ct. Memo LEXIS 462; 1991 T.C. Memo. 413
- Ianniello v. Commissioner Aug 22, 1991 62 T.C.M. 592; 1991 Tax Ct. Memo LEXIS 464; 1991 T.C. Memo. 415