1997
653 United States Tax Court opinions from 1997.
- Roots v. Commissioner Apr 21, 1997 1997 T.C. Memo. 187; 73 T.C.M. 2609; 1997 Tax Ct. Memo LEXIS 208
- Fraser v. Commissioner Apr 15, 1997 1997 T.C. Memo. 182; 73 T.C.M. 2592; 1997 Tax Ct. Memo LEXIS 204
- Marquis v. Commissioner Apr 15, 1997 1997 T.C. Memo. 179; 73 T.C.M. 2584; 1997 Tax Ct. Memo LEXIS 202
- Shih v. Commissioner Apr 15, 1997 1997 T.C. Memo. 181; 73 T.C.M. 2588; 1997 Tax Ct. Memo LEXIS 205
- McCoy v. Commissioner Apr 14, 1997 1997 T.C. Memo. 177; 73 T.C.M. 2578; 1997 Tax Ct. Memo LEXIS 200
- Pyron v. Commissioner Apr 14, 1997 1997 T.C. Memo. 178; 73 T.C.M. 2581; 1997 Tax Ct. Memo LEXIS 201
- Robson v. Commissioner Apr 10, 1997 1997 T.C. Memo. 176; 73 T.C.M. 2574; 1997 Tax Ct. Memo LEXIS 199
- L.L. Bean, Inc. v. Commissioner Apr 9, 1997 1997 T.C. Memo. 175; 73 T.C.M. 2560; 1997 Tax Ct. Memo LEXIS 198
- Estate of Hogard v. Commissioner Apr 8, 1997 1997 T.C. Memo. 174; 73 T.C.M. 2552; 1997 Tax Ct. Memo LEXIS 197
- Caskey v. Commissioner Apr 7, 1997 1997 T.C. Memo. 173; 73 T.C.M. 2549; 1997 Tax Ct. Memo LEXIS 190
- Holowinski v. Commissioner Apr 7, 1997 1997 T.C. Memo. 168; 73 T.C.M. 2532; 1997 Tax Ct. Memo LEXIS 192
- Landreth v. Commissioner Apr 7, 1997 1997 T.C. Memo. 169; 73 T.C.M. 2536; 1997 Tax Ct. Memo LEXIS 193
- Lee v. Commissioner Apr 7, 1997 1997 T.C. Memo. 172; 73 T.C.M. 2545; 1997 Tax Ct. Memo LEXIS 196
- Markham v. Commissioner Apr 7, 1997 1997 T.C. Memo. 167; 73 T.C.M. 2530; 1997 Tax Ct. Memo LEXIS 191
- Sainte Claire Corp. v. Commissioner Apr 7, 1997 1997 T.C. Memo. 171; 73 T.C.M. 2540; 1997 Tax Ct. Memo LEXIS 195
- Zaklama v. Commissioner Apr 7, 1997 1997 T.C. Memo. 170; 73 T.C.M. 2539; 1997 Tax Ct. Memo LEXIS 194
- Cordes Fin. Corp. v. Commissioner Apr 1, 1997 1997 T.C. Memo. 162; 73 T.C.M. 2493; 1997 Tax Ct. Memo LEXIS 188
- De Ocampo v. Commissioner Apr 1, 1997 1997 T.C. Memo. 161; 73 T.C.M. 2490; 1997 Tax Ct. Memo LEXIS 189
- Estate of Dickerson v. Commissioner Apr 1, 1997 1997 T.C. Memo. 165; 73 T.C.M. 2506; 1997 Tax Ct. Memo LEXIS 185
- Estate of Leon Israel, Jr., Barry W. Gray, and Audrey H. Israel v. Commissioner Apr 1, 1997 108 T.C. No. 13
- Morton v. Commissioner Apr 1, 1997 1997 T.C. Memo. 166; 73 T.C.M. 2520; 1997 Tax Ct. Memo LEXIS 184
- Schlicher v. Commissioner Apr 1, 1997 1997 T.C. Memo. 163; 73 T.C.M. 2501; 1997 Tax Ct. Memo LEXIS 186
- Vidaurre v. Commissioner Apr 1, 1997 1997 T.C. Memo. 164; 73 T.C.M. 2504; 1997 Tax Ct. Memo LEXIS 187
- American Stores Co. v. Commissioner Mar 31, 1997 108 T.C. 178; 1997 U.S. Tax Ct. LEXIS 9; 108 T.C. No. 12; 20 Employee Benefits Cas. (BNA) 2721
- American Stores Company and Subsidiaries v. Commissioner Mar 31, 1997 108 T.C. No. 12
- ASAT, Inc. v. Commissioner Mar 31, 1997 108 T.C. No. 11
- ASAT, Inc. v. Commissioner Mar 31, 1997 108 T.C. 147; 1997 U.S. Tax Ct. LEXIS 11; 108 T.C. No. 11
- Austin v. Commissioner Mar 31, 1997 1997 T.C. Memo. 157; 73 T.C.M. 2470; 1997 Tax Ct. Memo LEXIS 179
- Clark v. Commissioner Mar 31, 1997 1997 T.C. Memo. 156; 73 T.C.M. 2466; 1997 Tax Ct. Memo LEXIS 183
- Fitzpatrick v. Commissioner Mar 31, 1997 1997 T.C. Memo. 158; 73 T.C.M. 2479; 1997 Tax Ct. Memo LEXIS 180
- Fohrmeister v. Commissioner Mar 31, 1997 1997 T.C. Memo. 159; 73 T.C.M. 2483; 1997 Tax Ct. Memo LEXIS 181
- Stevedoring Servs. of Am. v. Commissioner Mar 31, 1997 1997 T.C. Memo. 160; 73 T.C.M. 2487; 1997 Tax Ct. Memo LEXIS 182
- William R. and Muriel G. Jackson v. Commissioner Mar 31, 1997 108 T.C. No. 10
- 3-Koam Co. v. Commissioner Mar 26, 1997 1997 T.C. Memo. 148; 73 T.C.M. 2415; 1997 Tax Ct. Memo LEXIS 169
- Bohannon v. Commissioner Mar 26, 1997 1997 T.C. Memo. 153; 73 T.C.M. 2446; 1997 Tax Ct. Memo LEXIS 177
- Chan v. Commissioner Mar 26, 1997 1997 T.C. Memo. 154; 73 T.C.M. 2455; 1997 Tax Ct. Memo LEXIS 176
- Chapman v. Commissioner Mar 26, 1997 1997 T.C. Memo. 147; 73 T.C.M. 2405; 1997 Tax Ct. Memo LEXIS 170
- General Dynamics Corp. v. Commissioner Mar 26, 1997 108 T.C. 107; 1997 U.S. Tax Ct. LEXIS 8; 108 T.C. No. 9
- General Dynamics Corporation and Subsidiaries v. Commissioner Mar 26, 1997 108 T.C. No. 9
- Mostaan v. Commissioner Mar 26, 1997 1997 T.C. Memo. 155; 73 T.C.M. 2464; 1997 Tax Ct. Memo LEXIS 178
- Sands v. Commissioner Mar 26, 1997 1997 T.C. Memo. 146; 73 T.C.M. 2398; 1997 Tax Ct. Memo LEXIS 171
- O'Rourke v. Commissioner Mar 24, 1997 1997 T.C. Memo. 152; 73 T.C.M. 2443; 1997 Tax Ct. Memo LEXIS 175
- Pert v. Commissioner Mar 24, 1997 1997 T.C. Memo. 150; 73 T.C.M. 2426; 1997 Tax Ct. Memo LEXIS 173
- Richards v. Commissioner Mar 24, 1997 1997 T.C. Memo. 149; 73 T.C.M. 2419; 1997 Tax Ct. Memo LEXIS 172
- Ziporyn v. Commissioner Mar 24, 1997 1997 T.C. Memo. 151; 73 T.C.M. 2440; 1997 Tax Ct. Memo LEXIS 174
- Bachynsky v. Commissioner Mar 21, 1997 1997 T.C. Memo. 138; 73 T.C.M. 2340; 1997 Tax Ct. Memo LEXIS 151
- Berst v. Commissioner Mar 21, 1997 1997 T.C. Memo. 137; 73 T.C.M. 2338; 1997 Tax Ct. Memo LEXIS 150; 73 Fair Empl. Prac. Cas. (BNA) 737
- Miller v. Commissioner Mar 21, 1997 1997 T.C. Memo. 134; 73 T.C.M. 2319; 1997 Tax Ct. Memo LEXIS 147
- Pan Am. Foods v. Commissioner Mar 21, 1997 1997 T.C. Memo. 136; 73 T.C.M. 2334; 1997 Tax Ct. Memo LEXIS 149
- Wise v. Commissioner Mar 21, 1997 1997 T.C. Memo. 135; 73 T.C.M. 2324; 1997 Tax Ct. Memo LEXIS 148