1994
685 United States Tax Court opinions from 1994.
- Daniels v. Commissioner Dec 5, 1994 68 T.C.M. 1310; 1994 Tax Ct. Memo LEXIS 599; 1994 T.C. Memo. 591
- Edelman v. Commissioner Dec 5, 1994 103 T.C. 705; 1994 U.S. Tax Ct. LEXIS 83; 103 T.C. No. 39
- Hoyle v. Commissioner Dec 5, 1994 68 T.C.M. 1321; 1994 Tax Ct. Memo LEXIS 600; 1994 T.C. Memo. 592
- Witherspoon v. Commissioner Dec 5, 1994 68 T.C.M. 1333; 1994 Tax Ct. Memo LEXIS 601; 1994 T.C. Memo. 593
- Alessandra v. Commissioner Dec 1, 1994 68 T.C.M. 1288; 1994 Tax Ct. Memo LEXIS 597; 1994 T.C. Memo. 584
- Alpaugh v. Commissioner Dec 1, 1994 68 T.C.M. 1303; 1994 Tax Ct. Memo LEXIS 594; 1994 T.C. Memo. 587
- Bees v. Commissioner Dec 1, 1994 68 T.C.M. 1305; 1994 Tax Ct. Memo LEXIS 593; 1994 T.C. Memo. 588
- Faltin v. Commissioner Dec 1, 1994 68 T.C.M. 1307; 1994 Tax Ct. Memo LEXIS 592; 1994 T.C. Memo. 589
- Fischer v. Commissioner Dec 1, 1994 68 T.C.M. 1300; 1994 Tax Ct. Memo LEXIS 595; 1994 T.C. Memo. 586
- Harker v. Commissioner Dec 1, 1994 68 T.C.M. 1272; 1994 Tax Ct. Memo LEXIS 598; 1994 T.C. Memo. 583
- Litchfield v. Commissioner Dec 1, 1994 68 T.C.M. 1291; 1994 Tax Ct. Memo LEXIS 596; 1994 T.C. Memo. 585
- Schwarz v. Commissioner Dec 1, 1994 68 T.C.M. 1308; 1994 Tax Ct. Memo LEXIS 591; 1994 T.C. Memo. 590
- Kerr v. Commissioner Nov 30, 1994 68 T.C.M. 1267; 1994 Tax Ct. Memo LEXIS 590; 1994 T.C. Memo. 582
- Grasselli v. Commissioner Nov 29, 1994 68 T.C.M. 1265; 1994 Tax Ct. Memo LEXIS 589; 1994 T.C. Memo. 581
- Dugan v. Commissioner Nov 28, 1994 68 T.C.M. 1251; 1994 Tax Ct. Memo LEXIS 586; 1994 T.C. Memo. 578
- Herd v. Commissioner Nov 28, 1994 68 T.C.M. 1261; 1994 Tax Ct. Memo LEXIS 588; 1994 T.C. Memo. 580
- Lauer v. Commissioner Nov 28, 1994 68 T.C.M. 1253; 1994 Tax Ct. Memo LEXIS 587; 1994 T.C. Memo. 579
- Estate of Hartzell v. Commissioner Nov 23, 1994 68 T.C.M. 1243; 1994 Tax Ct. Memo LEXIS 584; 1994 T.C. Memo. 576
- McComb v. Commissioner Nov 23, 1994 68 T.C.M. 1248; 1994 Tax Ct. Memo LEXIS 585; 1994 T.C. Memo. 577
- Burrell v. Commissioner Nov 22, 1994 68 T.C.M. 1237; 1994 Tax Ct. Memo LEXIS 582; 1994 T.C. Memo. 574
- Estate of Flake v. Commissioner Nov 22, 1994 68 T.C.M. 1232; 1994 Tax Ct. Memo LEXIS 583; 1994 T.C. Memo. 573
- Heywood v. Commissioner Nov 22, 1994 68 T.C.M. 1240; 1994 Tax Ct. Memo LEXIS 581; 1994 T.C. Memo. 575
- Bernstein v. Commissioner Nov 21, 1994 68 T.C.M. 1221; 1994 Tax Ct. Memo LEXIS 576; 1994 T.C. Memo. 571
- D'Arcangelo v. Commissioner Nov 21, 1994 68 T.C.M. 1223; 1994 Tax Ct. Memo LEXIS 575; 1994 T.C. Memo. 572
- Estate of Galloway v. Commissioner Nov 21, 1994 103 T.C. 700; 1994 U.S. Tax Ct. LEXIS 82; 103 T.C. No. 38
- Estate of Street v. Commissioner Nov 21, 1994 68 T.C.M. 1213; 1994 Tax Ct. Memo LEXIS 579; 1994 T.C. Memo. 568
- Hardware Plus v. Commissioner Nov 21, 1994 68 T.C.M. 1210; 1994 Tax Ct. Memo LEXIS 580; 1994 T.C. Memo. 567
- Parmelee v. Commissioner Nov 21, 1994 68 T.C.M. 1219; 1994 Tax Ct. Memo LEXIS 577; 1994 T.C. Memo. 570
- Schafer v. Commissioner Nov 21, 1994 68 T.C.M. 1216; 1994 Tax Ct. Memo LEXIS 578; 1994 T.C. Memo. 569
- Tate & Lyle, Inc. v. Commissioner Nov 15, 1994 103 T.C. 656; 1994 U.S. Tax Ct. LEXIS 79; 103 T.C. No. 37
- Childs v. Commissioner Nov 14, 1994 103 T.C. 634; 1994 U.S. Tax Ct. LEXIS 80; 103 T.C. No. 36
- National Life Ins. Co. v. Commissioner Nov 14, 1994 103 T.C. 615; 1994 U.S. Tax Ct. LEXIS 81; 103 T.C. No. 35
- Patton v. Commissioner Nov 14, 1994 68 T.C.M. 1207; 1994 Tax Ct. Memo LEXIS 574; 1994 T.C. Memo. 566
- Estate of Agnello v. Commissioner Nov 10, 1994 103 T.C. 605; 1994 U.S. Tax Ct. LEXIS 77; 103 T.C. No. 34
- Laird v. Commissioner Nov 10, 1994 68 T.C.M. 1191; 1994 Tax Ct. Memo LEXIS 572; 1994 T.C. Memo. 564
- Prouse v. Commissioner Nov 10, 1994 68 T.C.M. 1205; 1994 Tax Ct. Memo LEXIS 573; 1994 T.C. Memo. 565
- Walgreen Co. & Subsidiaries v. Commissioner Nov 10, 1994 103 T.C. 582; 1994 U.S. Tax Ct. LEXIS 76; 103 T.C. No. 33
- Andrew Crispo Gallery v. Commissioner Nov 8, 1994 68 T.C.M. 1187; 1994 Tax Ct. Memo LEXIS 571; 1994 T.C. Memo. 563
- Wilson v. Commissioner Nov 8, 1994 68 T.C.M. 1185; 1994 Tax Ct. Memo LEXIS 570; 1994 T.C. Memo. 562
- Kim v. Commissioner Nov 7, 1994 68 T.C.M. 1181; 1994 Tax Ct. Memo LEXIS 569; 1994 T.C. Memo. 561
- Cloutier v. Commissioner Nov 3, 1994 68 T.C.M. 1165; 1994 Tax Ct. Memo LEXIS 563; 1994 T.C. Memo. 558
- Hughes & Luce, L.L.P. v. Commissioner Nov 3, 1994 68 T.C.M. 1169; 1994 Tax Ct. Memo LEXIS 564; 1994 T.C. Memo. 559
- Williams v. Commissioner Nov 3, 1994 68 T.C.M. 1172; 1994 Tax Ct. Memo LEXIS 565; 1994 T.C. Memo. 560
- Girard v. Commissioner Nov 2, 1994 68 T.C.M. 1148; 1994 Tax Ct. Memo LEXIS 561; 1994 T.C. Memo. 556
- Pederson v. Commissioner Nov 2, 1994 68 T.C.M. 1142; 1994 Tax Ct. Memo LEXIS 560; 1994 T.C. Memo. 555
- Robinson v. Commissioner Nov 2, 1994 68 T.C.M. 1158; 1994 Tax Ct. Memo LEXIS 562; 1994 T.C. Memo. 557
- Baybak v. Commissioner Nov 1, 1994 68 T.C.M. 1140; 1994 Tax Ct. Memo LEXIS 567; 1994 T.C. Memo. 554
- Estate of DeWitt v. Commissioner Nov 1, 1994 68 T.C.M. 1136; 1994 Tax Ct. Memo LEXIS 566; 1994 T.C. Memo. 552
- Guadron v. Commissioner Nov 1, 1994 68 T.C.M. 1138; 1994 Tax Ct. Memo LEXIS 568; 1994 T.C. Memo. 553
- 85 Gorgonio Wind Generating Co. v. Commissioner Oct 31, 1994 68 T.C.M. 1071; 1994 Tax Ct. Memo LEXIS 552; 1994 T.C. Memo. 544