1991
701 United States Tax Court opinions from 1991.
- Wright v. Commissioner Jun 20, 1991 61 T.C.M. 2959; 1991 Tax Ct. Memo LEXIS 324; 1991 T.C. Memo. 280
- Hentzel v. Commissioner Jun 19, 1991 61 T.C.M. 2941; 1991 Tax Ct. Memo LEXIS 320; 1991 T.C. Memo. 277
- Martin v. Commissioner Jun 18, 1991 96 T.C. 814; 1991 U.S. Tax Ct. LEXIS 52; 96 T.C. No. 39; 13 Employee Benefits Cas. (BNA) 2400
- Murphy v. Commissioner Jun 18, 1991 61 T.C.M. 2935; 1991 Tax Ct. Memo LEXIS 319; 1991 T.C. Memo. 276
- Amacher v. Commissioner Jun 17, 1991 61 T.C.M. 2923; 1991 Tax Ct. Memo LEXIS 318; 1991 T.C. Memo. 273
- Estate of Hughan v. Commissioner Jun 17, 1991 61 T.C.M. 2932; 1991 Tax Ct. Memo LEXIS 316; 1991 T.C. Memo. 275
- Harrold v. Commissioner Jun 17, 1991 61 T.C.M. 2925; 1991 Tax Ct. Memo LEXIS 317; 1991 T.C. Memo. 274
- Evans v. Commissioner Jun 13, 1991 61 T.C.M. 2917; 1991 Tax Ct. Memo LEXIS 315; 1991 T.C. Memo. 272
- Winnett v. Commissioner Jun 13, 1991 96 T.C. 802; 1991 U.S. Tax Ct. LEXIS 44; 96 T.C. No. 38
- Cichy v. Commissioner Jun 12, 1991 61 T.C.M. 2913; 1991 Tax Ct. Memo LEXIS 313; 1991 T.C. Memo. 270
- Twenty-Three Nineteen Creekside, Inc. v. Commissioner Jun 12, 1991 61 T.C.M. 2914; 1991 Tax Ct. Memo LEXIS 314; 1991 T.C. Memo. 271
- Dahlstrom v. Commissioner Jun 11, 1991 61 T.C.M. 2863; 1991 Tax Ct. Memo LEXIS 302; 1991 T.C. Memo. 264
- Dahlstrom v. Commissioner Jun 11, 1991 61 T.C.M. 2876; 1991 Tax Ct. Memo LEXIS 303; 1991 T.C. Memo. 265
- Hunwardsen v. Commissioner Jun 11, 1991 61 T.C.M. 2887; 1991 Tax Ct. Memo LEXIS 304; 1991 T.C. Memo. 266
- Rohlig v. Commissioner Jun 11, 1991 61 T.C.M. 2889; 1991 Tax Ct. Memo LEXIS 305; 1991 T.C. Memo. 267
- Smoot v. Commissioner Jun 11, 1991 61 T.C.M. 2897; 1991 Tax Ct. Memo LEXIS 306; 1991 T.C. Memo. 268
- Brown v. Commissioner Jun 10, 1991 61 T.C.M. 2849; 1991 Tax Ct. Memo LEXIS 308; 1991 T.C. Memo. 260
- Esposito v. Commissioner Jun 10, 1991 61 T.C.M. 2854; 1991 Tax Ct. Memo LEXIS 310; 1991 T.C. Memo. 262
- Kammeyer v. Commissioner Jun 10, 1991 61 T.C.M. 2851; 1991 Tax Ct. Memo LEXIS 309; 1991 T.C. Memo. 261
- McElhany v. Commissioner Jun 10, 1991 61 T.C.M. 2847; 1991 Tax Ct. Memo LEXIS 307; 1991 T.C. Memo. 259
- Scoggins v. Commissioner Jun 10, 1991 61 T.C.M. 2859; 1991 Tax Ct. Memo LEXIS 311; 1991 T.C. Memo. 263
- Stahl v. Commissioner Jun 10, 1991 96 T.C. 798; 1991 U.S. Tax Ct. LEXIS 45; 96 T.C. No. 37
- Brown v. Commissioner Jun 6, 1991 61 T.C.M. 2832; 1991 Tax Ct. Memo LEXIS 298; 1991 T.C. Memo. 255
- Krafsky v. Commissioner Jun 6, 1991 61 T.C.M. 2834; 1991 Tax Ct. Memo LEXIS 299; 1991 T.C. Memo. 256
- Phillips Petroleum Co. v. Commissioner Jun 6, 1991 61 T.C.M. 2836; 1991 Tax Ct. Memo LEXIS 300; 1991 T.C. Memo. 257
- Richardson v. Commissioner Jun 6, 1991 61 T.C.M. 2845; 1991 Tax Ct. Memo LEXIS 301; 1991 T.C. Memo. 258
- Bingo v. Commissioner Jun 5, 1991 61 T.C.M. 2782; 1991 Tax Ct. Memo LEXIS 291; 1991 T.C. Memo. 248
- Doneff v. Commissioner Jun 5, 1991 61 T.C.M. 2822; 1991 Tax Ct. Memo LEXIS 296; 1991 T.C. Memo. 253
- Epsten v. Commissioner Jun 5, 1991 61 T.C.M. 2814; 1991 Tax Ct. Memo LEXIS 295; 1991 T.C. Memo. 252
- Garcia v. Commissioner Jun 5, 1991 96 T.C. 792; 1991 U.S. Tax Ct. LEXIS 43; 96 T.C. No. 36
- J.B.S. Enterprises, Inc. v. Commissioner Jun 5, 1991 61 T.C.M. 2829; 1991 Tax Ct. Memo LEXIS 297; 1991 T.C. Memo. 254
- Jackson v. Commissioner Jun 5, 1991 61 T.C.M. 2806; 1991 Tax Ct. Memo LEXIS 293; 1991 T.C. Memo. 250
- Snoddy v. Commissioner Jun 5, 1991 61 T.C.M. 2811; 1991 Tax Ct. Memo LEXIS 294; 1991 T.C. Memo. 251
- Van Duzer v. Commissioner Jun 5, 1991 61 T.C.M. 2791; 1991 Tax Ct. Memo LEXIS 292; 1991 T.C. Memo. 249
- Eastern States Casualty Agency, Inc. v. Commissioner Jun 4, 1991 96 T.C. 773; 1991 U.S. Tax Ct. LEXIS 42; 96 T.C. No. 35
- Somont Oil Co. v. Commissioner Jun 4, 1991 61 T.C.M. 2772; 1991 Tax Ct. Memo LEXIS 288; 1991 T.C. Memo. 245
- Van Duyn v. Commissioner Jun 4, 1991 61 T.C.M. 2779; 1991 Tax Ct. Memo LEXIS 290; 1991 T.C. Memo. 247
- Wallis v. Commissioner Jun 4, 1991 61 T.C.M. 2775; 1991 Tax Ct. Memo LEXIS 289; 1991 T.C. Memo. 246
- Martin v. Commissioner Jun 3, 1991 61 T.C.M. 2768; 1991 Tax Ct. Memo LEXIS 272; 1991 T.C. Memo. 243
- Pfluger v. Commissioner Jun 3, 1991 61 T.C.M. 2770; 1991 Tax Ct. Memo LEXIS 273; 1991 T.C. Memo. 244
- Fox v. Commissioner May 30, 1991 61 T.C.M. 2763; 1991 Tax Ct. Memo LEXIS 270; 1991 T.C. Memo. 241
- Fox v. Commissioner May 30, 1991 61 T.C.M. 2762; 1991 Tax Ct. Memo LEXIS 269; 1991 T.C. Memo. 240
- McDonald v. Commissioner May 30, 1991 61 T.C.M. 2764; 1991 Tax Ct. Memo LEXIS 271; 1991 T.C. Memo. 242
- Raymond v. Commissioner May 29, 1991 61 T.C.M. 2750; 1991 Tax Ct. Memo LEXIS 267; 1991 T.C. Memo. 238
- Simon v. Commissioner May 29, 1991 61 T.C.M. 2740; 1991 Tax Ct. Memo LEXIS 265; 1991 T.C. Memo. 236
- Tavano v. Commissioner May 29, 1991 61 T.C.M. 2743; 1991 Tax Ct. Memo LEXIS 266; 1991 T.C. Memo. 237
- Weagley v. Commissioner May 29, 1991 61 T.C.M. 2738; 1991 Tax Ct. Memo LEXIS 264; 1991 T.C. Memo. 235
- Wojciechowski v. Commissioner May 29, 1991 61 T.C.M. 2758; 1991 Tax Ct. Memo LEXIS 268; 1991 T.C. Memo. 239
- Childers v. Commissioner May 28, 1991 61 T.C.M. 2701; 1991 Tax Ct. Memo LEXIS 261; 1991 T.C. Memo. 232
- McComb v. Commissioner May 28, 1991 61 T.C.M. 2702; 1991 Tax Ct. Memo LEXIS 262; 1991 T.C. Memo. 233