1997
653 United States Tax Court opinions from 1997.
- Bowman v. Commissioner Jan 28, 1997 1997 T.C. Memo. 52; 73 T.C.M. 1859; 1997 Tax Ct. Memo LEXIS 44
- Bryan Rock Prods. v. Commissioner Jan 28, 1997 1997 T.C. Memo. 51; 73 T.C.M. 1854; 1997 Tax Ct. Memo LEXIS 43
- Nelon v. Commissioner Jan 28, 1997 1997 T.C. Memo. 49; 73 T.C.M. 1843; 1997 Tax Ct. Memo LEXIS 45
- Stafford v. Commissioner Jan 28, 1997 1997 T.C. Memo. 50; 73 T.C.M. 1848; 1997 Tax Ct. Memo LEXIS 46
- Beaver Bolt v. Commissioner Jan 27, 1997 1997 T.C. Memo. 44; 73 T.C.M. 1827; 1997 Tax Ct. Memo LEXIS 58
- Bumgarner v. Commissioner Jan 27, 1997 1997 T.C. Memo. 48; 73 T.C.M. 1841; 1997 Tax Ct. Memo LEXIS 55
- Mancebo v. Commissioner Jan 27, 1997 1997 T.C. Memo. 46; 73 T.C.M. 1834; 1997 Tax Ct. Memo LEXIS 56
- Pau v. Commissioner Jan 27, 1997 1997 T.C. Memo. 43; 73 T.C.M. 1819; 1997 Tax Ct. Memo LEXIS 59
- Sadlier v. Commissioner Jan 27, 1997 1997 T.C. Memo. 45; 73 T.C.M. 1830; 1997 Tax Ct. Memo LEXIS 57
- Utilicorp United v. Commissioner Jan 27, 1997 1997 T.C. Memo. 47; 73 T.C.M. 1835; 1997 Tax Ct. Memo LEXIS 60
- Haimowitz v. Commissioner Jan 23, 1997 1997 T.C. Memo. 40; 73 T.C.M. 1812; 1997 Tax Ct. Memo LEXIS 42
- Plekan v. Commissioner Jan 23, 1997 1997 T.C. Memo. 42; 73 T.C.M. 1817; 1997 Tax Ct. Memo LEXIS 40
- Schmidt v. Commissioner Jan 23, 1997 1997 T.C. Memo. 41; 73 T.C.M. 1815; 1997 Tax Ct. Memo LEXIS 41
- Michelson v. Commissioner Jan 22, 1997 1997 T.C. Memo. 39; 73 T.C.M. 1809; 1997 Tax Ct. Memo LEXIS 33
- Ribera v. Commissioner Jan 22, 1997 1997 T.C. Memo. 38; 73 T.C.M. 1807; 1997 Tax Ct. Memo LEXIS 32
- Estate of Street v. Commissioner Jan 21, 1997 1997 T.C. Memo. 32; 73 T.C.M. 1787; 1997 Tax Ct. Memo LEXIS 39
- Fuhrman v. Commissioner Jan 21, 1997 1997 T.C. Memo. 34; 73 T.C.M. 1792; 1997 Tax Ct. Memo LEXIS 35
- Gordon v. Commissioner Jan 21, 1997 1997 T.C. Memo. 36; 73 T.C.M. 1796; 1997 Tax Ct. Memo LEXIS 37
- Hezel v. Commissioner Jan 21, 1997 1997 T.C. Memo. 35; 73 T.C.M. 1794; 1997 Tax Ct. Memo LEXIS 36
- Hudgens v. Commissioner Jan 21, 1997 1997 T.C. Memo. 33; 73 T.C.M. 1790; 1997 Tax Ct. Memo LEXIS 34
- Schlicher v. Commissioner Jan 21, 1997 1997 T.C. Memo. 37; 73 T.C.M. 1801; 1997 Tax Ct. Memo LEXIS 38
- Hardy v. Commissioner Jan 16, 1997 1997 T.C. Memo. 30; 73 T.C.M. 1779; 1997 Tax Ct. Memo LEXIS 29
- Henry v. Commissioner Jan 16, 1997 1997 T.C. Memo. 29; 73 T.C.M. 1769; 1997 Tax Ct. Memo LEXIS 28
- Norwest Corp. v. Commissioner Jan 16, 1997 1997 T.C. Memo. 31; 73 T.C.M. 1783; 1997 Tax Ct. Memo LEXIS 27
- Barnes v. Commissioner Jan 15, 1997 1997 T.C. Memo. 25; 73 T.C.M. 1754; 1997 Tax Ct. Memo LEXIS 25
- Bobry v. Commissioner Jan 15, 1997 1997 T.C. Memo. 27; 73 T.C.M. 1762; 1997 Tax Ct. Memo LEXIS 23
- Sherwood v. Commissioner Jan 15, 1997 1997 T.C. Memo. 26; 73 T.C.M. 1758; 1997 Tax Ct. Memo LEXIS 24
- Wallace v. Commissioner Jan 15, 1997 1997 T.C. Memo. 28; 73 T.C.M. 1766; 1997 Tax Ct. Memo LEXIS 26
- Beecroft v. Commissioner Jan 14, 1997 1997 T.C. Memo. 23; 73 T.C.M. 1743; 1997 Tax Ct. Memo LEXIS 22
- Marrin v. Commissioner Jan 14, 1997 1997 T.C. Memo. 24; 73 T.C.M. 1748; 1997 Tax Ct. Memo LEXIS 20
- Noonan v. Commissioner Jan 14, 1997 1997 T.C. Memo. 22; 73 T.C.M. 1740; 1997 Tax Ct. Memo LEXIS 21
- Burton v. Commissioner Jan 13, 1997 1997 T.C. Memo. 20; 73 T.C.M. 1729; 1997 Tax Ct. Memo LEXIS 31
- Zuckerman v. Commissioner Jan 13, 1997 1997 T.C. Memo. 21; 73 T.C.M. 1733; 1997 Tax Ct. Memo LEXIS 30
- Day v. Commissioner Jan 9, 1997 108 T.C. 11; 1997 U.S. Tax Ct. LEXIS 2; 108 T.C. No. 2
- Musgrave v. Commissioner Jan 9, 1997 1997 T.C. Memo. 19; 73 T.C.M. 1721; 1997 Tax Ct. Memo LEXIS 19
- Roy E. and Linda Day v. Commissioner Jan 9, 1997 108 T.C. No. 2
- Escrow Connection v. Commissioner Jan 8, 1997 1997 T.C. Memo. 17; 73 T.C.M. 1705; 1997 Tax Ct. Memo LEXIS 16
- Hirahara v. Commissioner Jan 8, 1997 1997 T.C. Memo. 16; 73 T.C.M. 1699; 1997 Tax Ct. Memo LEXIS 14
- Lundy v. Commissioner Jan 8, 1997 1997 T.C. Memo. 14; 73 T.C.M. 1693; 1997 Tax Ct. Memo LEXIS 12
- Peterson v. Commissioner Jan 8, 1997 1997 T.C. Memo. 18; 73 T.C.M. 1714; 1997 Tax Ct. Memo LEXIS 15
- Vorwald v. Commissioner Jan 8, 1997 1997 T.C. Memo. 15; 73 T.C.M. 1697; 1997 Tax Ct. Memo LEXIS 13
- Estate of Southern v. Commissioner Jan 7, 1997 1997 T.C. Memo. 13; 73 T.C.M. 1690; 1997 Tax Ct. Memo LEXIS 9
- Gordon v. Commissioner Jan 7, 1997 1997 T.C. Memo. 10; 73 T.C.M. 1681; 1997 Tax Ct. Memo LEXIS 11
- Hart v. Commissioner Jan 7, 1997 1997 T.C. Memo. 11; 73 T.C.M. 1684; 1997 Tax Ct. Memo LEXIS 10
- Lahodny v. Commissioner Jan 7, 1997 1997 T.C. Memo. 12; 73 T.C.M. 1689; 1997 Tax Ct. Memo LEXIS 8
- Logsdon v. Commissioner Jan 6, 1997 1997 T.C. Memo. 8; 73 T.C.M. 1674; 1997 Tax Ct. Memo LEXIS 17
- Simko v. Commissioner Jan 6, 1997 1997 T.C. Memo. 9; 73 T.C.M. 1679; 1997 Tax Ct. Memo LEXIS 18
- Baker v. Commissioner Jan 2, 1997 1997 T.C. Memo. 3; 73 T.C.M. 1653; 1997 Tax Ct. Memo LEXIS 4
- Barcroft v. Commissioner Jan 2, 1997 1997 T.C. Memo. 5; 73 T.C.M. 1666; 1997 Tax Ct. Memo LEXIS 3
- Estate of Winkler v. Commissioner Jan 2, 1997 1997 T.C. Memo. 4; 73 T.C.M. 1657; 1997 Tax Ct. Memo LEXIS 5