1997
675 United States Tax Court opinions from 1997.
- 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
- 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