1997
653 United States Tax Court opinions from 1997.
- Manchester Group & Subsidiaries v. Commissioner Dec 31, 1997 1997 T.C. Memo. 576; 74 T.C.M. 1498; 1997 Tax Ct. Memo LEXIS 661
- Dudley B. and La Donna K. Merkel v. Commissioner Dec 30, 1997 109 T.C. No. 22
- Beretta v. Commissioner Dec 29, 1997 1997 T.C. Memo. 570; 74 T.C.M. 1467; 1997 Tax Ct. Memo LEXIS 658
- Horton v. Commissioner Dec 29, 1997 1997 T.C. Memo. 572; 74 T.C.M. 1480; 1997 Tax Ct. Memo LEXIS 654
- Lakewood Associates, Robert G. Moore, Tax Matters Partner v. Commissioner Dec 29, 1997 109 T.C. No. 21
- Lakewood Assocs. v. Commissioner Dec 29, 1997 109 T.C. 450; 1997 U.S. Tax Ct. LEXIS 74; 109 T.C. No. 21
- Lowman v. Commissioner Dec 29, 1997 1997 T.C. Memo. 574; 74 T.C.M. 1484; 1997 Tax Ct. Memo LEXIS 659
- Minguske v. Commissioner Dec 29, 1997 1997 T.C. Memo. 573; 74 T.C.M. 1482; 1997 Tax Ct. Memo LEXIS 657
- Restore, Inc. v. Commissioner Dec 29, 1997 1997 T.C. Memo. 571; 74 T.C.M. 1475; 1997 Tax Ct. Memo LEXIS 656
- Straight v. Commissioner Dec 29, 1997 1997 T.C. Memo. 569; 74 T.C.M. 1457; 1997 Tax Ct. Memo LEXIS 655
- Balabanian v. Commissioner Dec 23, 1997 1997 T.C. Memo. 565; 74 T.C.M. 1439; 1997 Tax Ct. Memo LEXIS 653
- Boreta v. Commissioner Dec 23, 1997 1997 T.C. Memo. 561; 74 T.C.M. 1427; 1997 Tax Ct. Memo LEXIS 652
- Brooks v. Commissioner Dec 23, 1997 1997 T.C. Memo. 568; 74 T.C.M. 1454; 1997 Tax Ct. Memo LEXIS 647
- Brown v. Commissioner Dec 23, 1997 1997 T.C. Memo. 567; 74 T.C.M. 1449; 1997 Tax Ct. Memo LEXIS 649
- Hickman v. Commissioner Dec 23, 1997 1997 T.C. Memo. 566; 74 T.C.M. 1444; 1997 Tax Ct. Memo LEXIS 651
- Kroposki v. Commissioner Dec 23, 1997 1997 T.C. Memo. 563; 74 T.C.M. 1434; 1997 Tax Ct. Memo LEXIS 646
- Roy v. Commissioner Dec 23, 1997 1997 T.C. Memo. 562; 74 T.C.M. 1428; 1997 Tax Ct. Memo LEXIS 648
- Turco v. Commissioner Dec 23, 1997 1997 T.C. Memo. 564; 74 T.C.M. 1437; 1997 Tax Ct. Memo LEXIS 650
- A.C. Green Elec. Contrs. v. Commissioner Dec 22, 1997 1997 T.C. Memo. 556; 74 T.C.M. 1406; 1997 Tax Ct. Memo LEXIS 642; 21 Employee Benefits Cas. (BNA) 2884
- Fingar v. Commissioner Dec 22, 1997 1997 T.C. Memo. 557; 74 T.C.M. 1409; 1997 Tax Ct. Memo LEXIS 641
- Johnson v. Commissioner Dec 22, 1997 1997 T.C. Memo. 558; 74 T.C.M. 1415; 1997 Tax Ct. Memo LEXIS 643
- Laber v. Commissioner Dec 22, 1997 1997 T.C. Memo. 559; 74 T.C.M. 1421; 1997 Tax Ct. Memo LEXIS 640
- P.D.B. Sports v. Commissioner Dec 22, 1997 109 T.C. 423; 1997 U.S. Tax Ct. LEXIS 73; 109 T.C. No. 20
- P.D.B. Sports, Ltd., Bowlen Sports, Inc., Tax Matters Partner v. Commissioner Dec 22, 1997 109 T.C. No. 20
- Powell v. Commissioner Dec 22, 1997 1997 T.C. Memo. 560; 74 T.C.M. 1424; 1997 Tax Ct. Memo LEXIS 644
- Shepherd v. Commissioner Dec 22, 1997 1997 T.C. Memo. 555; 74 T.C.M. 1404; 1997 Tax Ct. Memo LEXIS 645
- Moye v. Commissioner Dec 18, 1997 1997 T.C. Memo. 554; 74 T.C.M. 1397; 1997 Tax Ct. Memo LEXIS 637
- Schirle v. Commissioner Dec 18, 1997 1997 T.C. Memo. 552; 74 T.C.M. 1379; 1997 Tax Ct. Memo LEXIS 639
- Taras v. Commissioner Dec 18, 1997 1997 T.C. Memo. 553; 74 T.C.M. 1388; 1997 Tax Ct. Memo LEXIS 638
- Duke Energy Natural Gas Corp. v. Commissioner Dec 16, 1997 109 T.C. 416; 1997 U.S. Tax Ct. LEXIS 72; 109 T.C. No. 19; 138 Oil & Gas Rep. 681
- Duke Energy Natural Gas Corporation v. Commissioner Dec 16, 1997
- Scrimshaw v. Commissioner Dec 16, 1997 1997 T.C. Memo. 550; 74 T.C.M. 1371; 1997 Tax Ct. Memo LEXIS 636
- Uslu v. Commissioner Dec 16, 1997 1997 T.C. Memo. 551; 74 T.C.M. 1376; 1997 Tax Ct. Memo LEXIS 635
- Ball v. Commissioner Dec 15, 1997 1997 T.C. Memo. 549; 74 T.C.M. 1370; 1997 Tax Ct. Memo LEXIS 634
- Brown v. Commissioner Dec 11, 1997 1997 T.C. Memo. 548; 74 T.C.M. 1363; 1997 Tax Ct. Memo LEXIS 632
- Hickman v. Commissioner Dec 11, 1997 1997 T.C. Memo. 545; 74 T.C.M. 1346; 1997 Tax Ct. Memo LEXIS 630
- Scofield v. Commissioner Dec 11, 1997 1997 T.C. Memo. 547; 74 T.C.M. 1356; 1997 Tax Ct. Memo LEXIS 631
- Urbauer v. Commissioner Dec 11, 1997 1997 T.C. Memo. 546; 74 T.C.M. 1354; 1997 Tax Ct. Memo LEXIS 633
- Brewer v. Commissioner Dec 9, 1997 1997 T.C. Memo. 542; 74 T.C.M. 1337; 1997 Tax Ct. Memo LEXIS 626
- First Tower Corp. v. Commissioner Dec 9, 1997 1997 U.S. Tax Ct. LEXIS 76
- Laing v. Commissioner Dec 9, 1997 1997 T.C. Memo. 543; 74 T.C.M. 1340; 1997 Tax Ct. Memo LEXIS 629
- Smith v. Commissioner Dec 9, 1997 1997 T.C. Memo. 544; 74 T.C.M. 1344; 1997 Tax Ct. Memo LEXIS 627
- Williams v. Commissioner Dec 9, 1997 1997 T.C. Memo. 541; 74 T.C.M. 1333; 1997 Tax Ct. Memo LEXIS 628
- Theisen v. Commissioner Dec 8, 1997 1997 T.C. Memo. 539; 74 T.C.M. 1327; 1997 Tax Ct. Memo LEXIS 624
- Williams v. Commissioner Dec 8, 1997 1997 T.C. Memo. 540; 74 T.C.M. 1331; 1997 Tax Ct. Memo LEXIS 625
- Joyce Aston v. Commissioner Dec 4, 1997 109 T.C. No. 18
- Lozon v. Commissioner Dec 4, 1997 1997 T.C. Memo. 537; 74 T.C.M. 1315; 1997 Tax Ct. Memo LEXIS 622
- Owens v. Commissioner Dec 4, 1997 1997 T.C. Memo. 538; 74 T.C.M. 1320; 1997 Tax Ct. Memo LEXIS 623
- Estate of Chimblo v. Commissioner Dec 3, 1997 1997 T.C. Memo. 535; 74 T.C.M. 1307; 1997 Tax Ct. Memo LEXIS 621
- Harold Levinson Assocs. v. Commissioner Dec 3, 1997 1997 T.C. Memo. 536; 74 T.C.M. 1311; 1997 Tax Ct. Memo LEXIS 620