1997
653 United States Tax Court opinions from 1997.
- 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
- Remy v. Commissioner Feb 10, 1997 1997 T.C. Memo. 72; 73 T.C.M. 1976; 1997 Tax Ct. Memo LEXIS 71
- Skyrms v. Commissioner Feb 10, 1997 1997 T.C. Memo. 69; 73 T.C.M. 1952; 1997 Tax Ct. Memo LEXIS 68
- Gray v. Commissioner Feb 5, 1997 1997 T.C. Memo. 67; 73 T.C.M. 1940; 1997 Tax Ct. Memo LEXIS 66
- Adams v. Commissioner Feb 4, 1997 1997 T.C. Memo. 63; 73 T.C.M. 1913; 1997 Tax Ct. Memo LEXIS 61
- Glick v. Commissioner Feb 4, 1997 1997 T.C. Memo. 65; 73 T.C.M. 1925; 1997 Tax Ct. Memo LEXIS 65
- Hazelton v. Commissioner Feb 4, 1997 1997 T.C. Memo. 66; 73 T.C.M. 1936; 1997 Tax Ct. Memo LEXIS 63
- Terauds v. Commissioner Feb 4, 1997 1997 T.C. Memo. 64; 73 T.C.M. 1918; 1997 Tax Ct. Memo LEXIS 64
- Wofford v. Commissioner Feb 4, 1997 1997 T.C. Memo. 62; 73 T.C.M. 1909; 1997 Tax Ct. Memo LEXIS 62
- Brennan v. Commissioner Feb 3, 1997 1997 T.C. Memo. 60; 73 T.C.M. 1904; 1997 Tax Ct. Memo LEXIS 112
- Halper v. Commissioner Feb 3, 1997 1997 T.C. Memo. 58; 73 T.C.M. 1897; 1997 Tax Ct. Memo LEXIS 82
- Leonzo v. Commissioner Feb 3, 1997 1997 T.C. Memo. 59; 73 T.C.M. 1900; 1997 Tax Ct. Memo LEXIS 84
- Price v. Commissioner Feb 3, 1997 1997 T.C. Memo. 61; 73 T.C.M. 1906; 1997 Tax Ct. Memo LEXIS 83
- Estate of Baird v. Commissioner Jan 30, 1997 1997 T.C. Memo. 55; 73 T.C.M. 1883; 1997 Tax Ct. Memo LEXIS 49
- Hohenstein v. Commissioner Jan 30, 1997 1997 T.C. Memo. 56; 73 T.C.M. 1886; 1997 Tax Ct. Memo LEXIS 48
- Yei v. Commissioner Jan 30, 1997 1997 T.C. Memo. 57; 73 T.C.M. 1891; 1997 Tax Ct. Memo LEXIS 47
- Estate of Wright v. Commissioner Jan 29, 1997 1997 T.C. Memo. 53; 73 T.C.M. 1863; 1997 Tax Ct. Memo LEXIS 50
- International Multifoods Corp. v. Commissioner Jan 29, 1997 108 T.C. 25; 1997 U.S. Tax Ct. LEXIS 3; 108 T.C. No. 3
- International Multifoods Corporation and Affiliated Companies v. Commissioner Jan 29, 1997 108 T.C. No. 3
- Kurzet v. Commissioner Jan 29, 1997 1997 T.C. Memo. 54; 73 T.C.M. 1867; 1997 Tax Ct. Memo LEXIS 51