1997
675 United States Tax Court opinions from 1997.
- 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
- Bennett v. Commissioner Mar 19, 1997 1997 T.C. Memo. 145; 73 T.C.M. 2389; 1997 Tax Ct. Memo LEXIS 168
- Koerner v. Commissioner Mar 19, 1997 1997 T.C. Memo. 144; 73 T.C.M. 2386; 1997 Tax Ct. Memo LEXIS 167
- Roman v. Commissioner Mar 19, 1997 1997 T.C. Memo. 143; 73 T.C.M. 2375; 1997 Tax Ct. Memo LEXIS 166
- DeSantis v. Commissioner Mar 18, 1997 1997 T.C. Memo. 141; 73 T.C.M. 2349; 1997 Tax Ct. Memo LEXIS 163
- Estate of Beaton v. Comm'r Mar 18, 1997 1997 T.C. Memo. 140; 73 T.C.M. 2345; 1997 Tax Ct. Memo LEXIS 162
- McHan v. Commissioner Mar 18, 1997 1997 T.C. Memo. 139; 73 T.C.M. 2342; 1997 Tax Ct. Memo LEXIS 161
- Morgan v. Commissioner Mar 18, 1997 1997 T.C. Memo. 132; 73 T.C.M. 2313; 1997 Tax Ct. Memo LEXIS 144
- WAPNICK v. COMMISSIONER Mar 18, 1997 1997 T.C. Memo. 133; 73 T.C.M. 2317; 1997 Tax Ct. Memo LEXIS 143
- Whelpley v. Commissioner Mar 18, 1997 1997 T.C. Memo. 142; 73 T.C.M. 2367; 1997 Tax Ct. Memo LEXIS 164
- Burke v. Commissioner Mar 17, 1997 1997 T.C. Memo. 127; 73 T.C.M. 2291; 1997 Tax Ct. Memo LEXIS 155
- Charlotte Aircraft Corp. v. Commissioner Mar 17, 1997 1997 T.C. Memo. 124; 73 T.C.M. 2283; 1997 Tax Ct. Memo LEXIS 136
- Collins v. Commissioner Mar 17, 1997 1997 T.C. Memo. 129; 73 T.C.M. 2305; 1997 Tax Ct. Memo LEXIS 142
- Fredrickson v. Commissioner Mar 17, 1997 1997 T.C. Memo. 125; 73 T.C.M. 2287; 1997 Tax Ct. Memo LEXIS 137
- Martinez v. Commissioner Mar 17, 1997 1997 T.C. Memo. 126; 73 T.C.M. 2289; 1997 Tax Ct. Memo LEXIS 138
- Mercer v. Commissioner Mar 17, 1997 1997 T.C. Memo. 131; 73 T.C.M. 2312; 1997 Tax Ct. Memo LEXIS 145
- Phillips v. Commissioner Mar 17, 1997 1997 T.C. Memo. 128; 73 T.C.M. 2296; 1997 Tax Ct. Memo LEXIS 140
- Spencer Med. Assocs. v. Commissioner Mar 17, 1997 1997 T.C. Memo. 130; 73 T.C.M. 2309; 1997 Tax Ct. Memo LEXIS 146
- KTA-Tator Inc. v. Commissioner Mar 11, 1997
- KTA-Tator, Inc. v. Commissioner Mar 11, 1997 108 T.C. 100; 1997 U.S. Tax Ct. LEXIS 66; 108 T.C. No. 8
- Bentley v. Commissioner Mar 10, 1997 1997 T.C. Memo. 119; 73 T.C.M. 2254; 1997 Tax Ct. Memo LEXIS 135
- Hemmings v. Commissioner Mar 10, 1997 1997 T.C. Memo. 121; 73 T.C.M. 2266; 1997 Tax Ct. Memo LEXIS 133
- Maranto v. Commissioner Mar 10, 1997 1997 T.C. Memo. 122; 73 T.C.M. 2276; 1997 Tax Ct. Memo LEXIS 132
- Tolbert v. Commissioner Mar 10, 1997 1997 T.C. Memo. 123; 73 T.C.M. 2280; 1997 Tax Ct. Memo LEXIS 131
- Welch v. Commissioner Mar 10, 1997 1997 T.C. Memo. 120; 73 T.C.M. 2256; 1997 Tax Ct. Memo LEXIS 134
- Pope & Talbot, Inc. v. Commissioner Mar 6, 1997 1997 T.C. Memo. 116; 73 T.C.M. 2229; 1997 Tax Ct. Memo LEXIS 122
- Wilson v. Commissioner Mar 6, 1997 1997 T.C. Memo. 118; 73 T.C.M. 2251; 1997 Tax Ct. Memo LEXIS 123
- Wiltzius v. Commissioner Mar 6, 1997 1997 T.C. Memo. 117; 73 T.C.M. 2243; 1997 Tax Ct. Memo LEXIS 124
- ACM Pshp. v. Commissioner Mar 5, 1997 1997 T.C. Memo. 115; 73 T.C.M. 2189; 1997 Tax Ct. Memo LEXIS 118
- KANTOR v. COMMISSIONER Mar 5, 1997 1997 T.C. Memo. 112; 73 T.C.M. 2170; 1997 Tax Ct. Memo LEXIS 121
- Mullings v. Commissioner Mar 5, 1997 1997 T.C. Memo. 114; 73 T.C.M. 2186; 1997 Tax Ct. Memo LEXIS 119
- Noel v. Commissioner Mar 5, 1997 1997 T.C. Memo. 113; 73 T.C.M. 2178; 1997 Tax Ct. Memo LEXIS 120