1997
653 United States Tax Court opinions from 1997.
- 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
- Adams v. Commissioner Mar 4, 1997 1997 T.C. Memo. 111; 73 T.C.M. 2168; 1997 Tax Ct. Memo LEXIS 117
- Estate of Maltaman v. Commissioner Mar 4, 1997 1997 T.C. Memo. 110; 73 T.C.M. 2162; 1997 Tax Ct. Memo LEXIS 116
- Lockett v. Commissioner Mar 3, 1997 1997 T.C. Memo. 107; 73 T.C.M. 2154; 1997 Tax Ct. Memo LEXIS 128
- Madioni v. Commissioner Mar 3, 1997 1997 T.C. Memo. 108; 73 T.C.M. 2157; 1997 Tax Ct. Memo LEXIS 129
- Sicari v. Commissioner Mar 3, 1997 1997 T.C. Memo. 104; 73 T.C.M. 2136; 1997 Tax Ct. Memo LEXIS 125
- Smith v. Commissioner Mar 3, 1997 1997 T.C. Memo. 109; 73 T.C.M. 2158; 1997 Tax Ct. Memo LEXIS 130
- Strong v. Commissioner Mar 3, 1997 1997 T.C. Memo. 105; 73 T.C.M. 2141; 1997 Tax Ct. Memo LEXIS 126
- Ward v. Commissioner Mar 3, 1997 1997 T.C. Memo. 106; 73 T.C.M. 2151; 1997 Tax Ct. Memo LEXIS 127
- Allied Marine Sys. v. Commissioner Feb 27, 1997 1997 T.C. Memo. 101; 73 T.C.M. 2124; 1997 Tax Ct. Memo LEXIS 113
- Boone v. Commissioner Feb 27, 1997 1997 T.C. Memo. 102; 73 T.C.M. 2132; 1997 Tax Ct. Memo LEXIS 114
- Meredith Corp. v. Commissioner Feb 27, 1997 108 T.C. 89; 73 T.C.M. 4954; 1997 U.S. Tax Ct. LEXIS 7; 108 T.C. No. 7
- Meredith Corporation & Subsidiaries v. Commissioner Feb 27, 1997 108 T.C. No. 7
- Swanston v. Commissioner Feb 27, 1997 1997 T.C. Memo. 103; 73 T.C.M. 2134; 1997 Tax Ct. Memo LEXIS 115
- Trinova Corp. v. Commissioner Feb 27, 1997 1997 T.C. Memo. 100; 73 T.C.M. 2118; 1997 Tax Ct. Memo LEXIS 94
- Trinova Corp. v. Commissioner Feb 27, 1997 108 T.C. 68; 1997 U.S. Tax Ct. LEXIS 6; 108 T.C. No. 6
- Trinova Corporation and Subsidiaries v. Commissioner Feb 27, 1997
- Hardy v. Commissioner Feb 25, 1997 1997 T.C. Memo. 97; 73 T.C.M. 2105; 1997 Tax Ct. Memo LEXIS 109
- Kelly v. Commissioner Feb 25, 1997 1997 T.C. Memo. 99; 73 T.C.M. 2115; 1997 Tax Ct. Memo LEXIS 110
- Sexcius v. Commissioner Feb 25, 1997 1997 T.C. Memo. 98; 73 T.C.M. 2112; 1997 Tax Ct. Memo LEXIS 111