1997
675 United States Tax Court opinions from 1997.
- Estate of Brown v. Commissioner Apr 28, 1997 1997 T.C. Memo. 195; 73 T.C.M. 2655; 1997 Tax Ct. Memo LEXIS 230
- Ferguson v. Commissioner Apr 28, 1997 108 T.C. 244; 1997 U.S. Tax Ct. LEXIS 14; 108 T.C. No. 14
- Goodrich v. Commissioner Apr 28, 1997 1997 T.C. Memo. 194; 73 T.C.M. 2651; 1997 Tax Ct. Memo LEXIS 229
- Michael Ferguson and Valene Ferguson v. Commissioner Apr 28, 1997 108 T.C. No. 14
- Norwest Corp. v. Comm'r Apr 28, 1997 Docket Nos. 20567-93, 26213-93 108 T.C. 265; 1997 U.S. Tax Ct. LEXIS 13; 108 T.C. No. 15
- Norwest Corporation and Subsidiaries v. Commissioner Apr 28, 1997 108 T.C. No. 15
- Buck v. Commissioner Apr 24, 1997 1997 T.C. Memo. 191; 73 T.C.M. 2630; 1997 Tax Ct. Memo LEXIS 225
- Courbois v. Commissioner Apr 24, 1997 1997 T.C. Memo. 190; 73 T.C.M. 2624; 1997 Tax Ct. Memo LEXIS 226
- GORDON v. COMMISSIONER Apr 24, 1997 1997 T.C. Memo. 193; 73 T.C.M. 2638; 1997 Tax Ct. Memo LEXIS 223
- Kochansky v. Commissioner Apr 24, 1997 1997 T.C. Memo. 192; 73 T.C.M. 2635; 1997 Tax Ct. Memo LEXIS 224
- Barge v. Commissioner Apr 23, 1997 1997 T.C. Memo. 188; 73 T.C.M. 2615; 1997 Tax Ct. Memo LEXIS 221
- Petrocine v. Commissioner Apr 23, 1997 1997 T.C. Memo. 189; 73 T.C.M. 2619; 1997 Tax Ct. Memo LEXIS 222
- Estate of Neff v. Commissioner Apr 21, 1997 1997 T.C. Memo. 186; 73 T.C.M. 2606; 1997 Tax Ct. Memo LEXIS 210
- Hirsh v. Commissioner Apr 21, 1997 1997 T.C. Memo. 184; 73 T.C.M. 2601; 1997 Tax Ct. Memo LEXIS 211
- Kelly v. Commissioner Apr 21, 1997 1997 T.C. Memo. 185; 73 T.C.M. 2603; 1997 Tax Ct. Memo LEXIS 209
- Lavallee v. Commissioner Apr 21, 1997 1997 T.C. Memo. 183; 73 T.C.M. 2594; 1997 Tax Ct. Memo LEXIS 212
- Roots v. Commissioner Apr 21, 1997 1997 T.C. Memo. 187; 73 T.C.M. 2609; 1997 Tax Ct. Memo LEXIS 208
- Estrada v. Commissioner Apr 15, 1997 Docket No. 6241-95 1997 T.C. Memo. 180; 73 T.C.M. 2585; 1997 Tax Ct. Memo LEXIS 203
- 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 Israel v. Commissioner Apr 1, 1997 Docket Nos. 31588-88, 13142-89 108 T.C. 208; 1997 U.S. Tax Ct. LEXIS 12; 108 T.C. No. 13
- 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
- Jackson v. Commissioner Mar 31, 1997 Docket No. 23558-94 108 T.C. 130; 1997 U.S. Tax Ct. LEXIS 10; 108 T.C. No. 10