1997
675 United States Tax Court opinions from 1997.
- 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
- Frias v. Commissioner Feb 24, 1997 1997 T.C. Memo. 94; 73 T.C.M. 2091; 1997 Tax Ct. Memo LEXIS 107
- Fries v. Commissioner Feb 24, 1997 1997 T.C. Memo. 93; 73 T.C.M. 2085; 1997 Tax Ct. Memo LEXIS 108
- Kadunc v. Commissioner Feb 24, 1997 1997 T.C. Memo. 92; 73 T.C.M. 2082; 1997 Tax Ct. Memo LEXIS 104
- Life Care Communities of Am. v. Commissioner Feb 24, 1997 1997 T.C. Memo. 95; 73 T.C.M. 2094; 1997 Tax Ct. Memo LEXIS 106
- M.I.C. Ltd. v. Commissioner Feb 24, 1997 1997 T.C. Memo. 96; 73 T.C.M. 2098; 1997 Tax Ct. Memo LEXIS 105
- Estate of Kaiser v. Commissioner Feb 20, 1997 1997 T.C. Memo. 88; 73 T.C.M. 2072; 1997 Tax Ct. Memo LEXIS 90
- Kahle v. Commissioner Feb 20, 1997 1997 T.C. Memo. 90; 73 T.C.M. 2077; 1997 Tax Ct. Memo LEXIS 92
- Kahle v. Commissioner Feb 20, 1997 1997 T.C. Memo. 91; 73 T.C.M. 2080; 1997 Tax Ct. Memo LEXIS 93
- Yecheskel v. Commissioner Feb 20, 1997 1997 T.C. Memo. 89; 73 T.C.M. 2075; 1997 Tax Ct. Memo LEXIS 91
- Ahmad v. Commissioner Feb 19, 1997 1997 T.C. Memo. 85; 73 T.C.M. 2052; 1997 Tax Ct. Memo LEXIS 87
- Burns v. Commissioner Feb 19, 1997 1997 T.C. Memo. 83; 73 T.C.M. 2030; 1997 Tax Ct. Memo LEXIS 89
- Goings v. Commissioner Feb 19, 1997 1997 T.C. Memo. 87; 73 T.C.M. 2065; 1997 Tax Ct. Memo LEXIS 85
- Henry v. Commissioner Feb 19, 1997 1997 T.C. Memo. 86; 73 T.C.M. 2059; 1997 Tax Ct. Memo LEXIS 86
- Oliver v. Commissioner Feb 19, 1997 1997 T.C. Memo. 84; 73 T.C.M. 2035; 1997 Tax Ct. Memo LEXIS 88
- Campbell v. Commissioner Feb 18, 1997 108 T.C. 54; 1997 U.S. Tax Ct. LEXIS 5; 108 T.C. No. 5; 20 Employee Benefits Cas. (BNA) 2612
- Davis v. Commissioner Feb 18, 1997 1997 T.C. Memo. 80; 73 T.C.M. 2023; 1997 Tax Ct. Memo LEXIS 81
- George and Elam Campbell v. Commissioner Feb 18, 1997 108 T.C. No. 5
- Taylor v. Commissioner Feb 18, 1997 1997 T.C. Memo. 82; 73 T.C.M. 2028; 1997 Tax Ct. Memo LEXIS 79
- Zielonka v. Commissioner Feb 18, 1997 1997 T.C. Memo. 81; 73 T.C.M. 2026; 1997 Tax Ct. Memo LEXIS 80
- Praegitzer v. Commissioner Feb 13, 1997 1997 T.C. Memo. 79; 73 T.C.M. 2018; 1997 Tax Ct. Memo LEXIS 77
- Vazquez v. Commissioner Feb 13, 1997 1997 T.C. Memo. 78; 73 T.C.M. 2016; 1997 Tax Ct. Memo LEXIS 78
- Estate of Williamson v. Commissioner Feb 12, 1997 1997 T.C. Memo. 77; 73 T.C.M. 2014; 1997 Tax Ct. Memo LEXIS 75
- GREGORY v. COMMISSIONER Feb 12, 1997 1997 T.C. Memo. 75; 73 T.C.M. 2008; 1997 Tax Ct. Memo LEXIS 76
- Walker v. Commissioner Feb 12, 1997 1997 T.C. Memo. 76; 73 T.C.M. 2013; 1997 Tax Ct. Memo LEXIS 74
- Goldberg v. Commissioner Feb 11, 1997 1997 T.C. Memo. 74; 73 T.C.M. 1988; 1997 Tax Ct. Memo LEXIS 73
- Beeler v. Commissioner Feb 10, 1997 1997 T.C. Memo. 73; 73 T.C.M. 1982; 1997 Tax Ct. Memo LEXIS 72
- Drummond v. Commissioner Feb 10, 1997 1997 T.C. Memo. 71; 73 T.C.M. 1959; 1997 Tax Ct. Memo LEXIS 70
- Estate of Mary K. Wetherington, Mary Louise Ripple, Personal Representative v. Commissioner Feb 10, 1997 108 T.C. No. 4
- Estate of Wetherington v. Commissioner Feb 10, 1997 108 T.C. 49; 73 T.C.M. 4935; 1997 U.S. Tax Ct. LEXIS 4; 108 T.C. No. 4
- Lucky Stores v. Commissioner Feb 10, 1997 1997 T.C. Memo. 70; 73 T.C.M. 1956; 1997 Tax Ct. Memo LEXIS 69; 20 Employee Benefits Cas. (BNA) 2713
- Reliable Credit Ass'n v. Commissioner Feb 10, 1997 1997 T.C. Memo. 68; 73 T.C.M. 1948; 1997 Tax Ct. Memo LEXIS 67