1997
653 United States Tax Court opinions from 1997.
- United Cancer Council, Inc. v. Commissioner Dec 2, 1997 109 T.C. No. 17
- Gandy v. Commissioner Dec 1, 1997 1997 T.C. Memo. 532; 74 T.C.M. 1283; 1997 Tax Ct. Memo LEXIS 619
- Muhn v. Commissioner Dec 1, 1997 1997 T.C. Memo. 534; 74 T.C.M. 1303; 1997 Tax Ct. Memo LEXIS 618
- Muldavin v. Commissioner Dec 1, 1997 1997 T.C. Memo. 531; 74 T.C.M. 1279; 1997 Tax Ct. Memo LEXIS 617; 138 Oil & Gas Rep. 689
- Reed v. Commissioner Dec 1, 1997 1997 T.C. Memo. 533; 74 T.C.M. 1300; 1997 Tax Ct. Memo LEXIS 616
- Charles H. Browning, Jr., and Patricia L. Browning v. Commissioner Nov 25, 1997 109 T.C. No. 16
- Cutaia v. Commissioner Nov 24, 1997 1997 T.C. Memo. 527; 74 T.C.M. 1261; 1997 Tax Ct. Memo LEXIS 615
- Estate of Letts v. Commissioner Nov 24, 1997 109 T.C. 290; 1997 U.S. Tax Ct. LEXIS 68; 109 T.C. No. 15; 3 U.S. Tax Cas. (CCH) 45,037
- Estate of Mildred Geraldine Letts, James P. Letts III and Joanne L. Magbee, Coexecutors v. Commissioner Nov 24, 1997 109 T.C. No. 15
- Rozpad v. Commissioner Nov 24, 1997 1997 T.C. Memo. 528; 74 T.C.M. 1264; 1997 Tax Ct. Memo LEXIS 613
- Sleiman v. Commissioner Nov 24, 1997 1997 T.C. Memo. 530; 74 T.C.M. 1270; 1997 Tax Ct. Memo LEXIS 614
- Syphrett v. Commissioner Nov 24, 1997 1997 T.C. Memo. 529; 74 T.C.M. 1267; 1997 Tax Ct. Memo LEXIS 612
- Robertson v. Commissioner Nov 20, 1997 1997 T.C. Memo. 526; 74 T.C.M. 1257; 1997 Tax Ct. Memo LEXIS 611
- Anderson v. Commissioner Nov 19, 1997 1997 T.C. Memo. 523; 74 T.C.M. 1248; 1997 Tax Ct. Memo LEXIS 602
- Haderlie v. Commissioner Nov 19, 1997 1997 T.C. Memo. 525; 74 T.C.M. 1254; 1997 Tax Ct. Memo LEXIS 599
- Trueblood v. Commissioner Nov 19, 1997 1997 T.C. Memo. 524; 74 T.C.M. 1251; 1997 Tax Ct. Memo LEXIS 601
- Turner v. Commissioner Nov 19, 1997 1997 T.C. Memo. 522; 74 T.C.M. 1246; 1997 Tax Ct. Memo LEXIS 600
- Brown v. Commissioner Nov 18, 1997 1997 T.C. Memo. 520; 74 T.C.M. 1241; 1997 Tax Ct. Memo LEXIS 598
- Goins v. Commissioner Nov 18, 1997 1997 T.C. Memo. 521; 74 T.C.M. 1243; 1997 Tax Ct. Memo LEXIS 597
- Barnes v. Commissioner Nov 17, 1997 1997 T.C. Memo. 516; 74 T.C.M. 1212; 1997 Tax Ct. Memo LEXIS 604
- Gustafson's Dairy v. Commissioner Nov 17, 1997 1997 T.C. Memo. 519; 74 T.C.M. 1224; 1997 Tax Ct. Memo LEXIS 607
- Kingston v. Commissioner Nov 17, 1997 1997 T.C. Memo. 512; 74 T.C.M. 1189; 1997 Tax Ct. Memo LEXIS 605
- Onah v. Commissioner Nov 17, 1997 1997 T.C. Memo. 514; 74 T.C.M. 1206; 1997 Tax Ct. Memo LEXIS 610
- Pettit v. Commissioner Nov 17, 1997 1997 T.C. Memo. 438; 74 T.C.M. 731; 1997 Tax Ct. Memo LEXIS 514
- Schroeder v. Commissioner Nov 17, 1997 1997 T.C. Memo. 517; 74 T.C.M. 1213; 1997 Tax Ct. Memo LEXIS 608
- Taylor v. Commissioner Nov 17, 1997 1997 T.C. Memo. 513; 74 T.C.M. 1197; 1997 Tax Ct. Memo LEXIS 603
- Wilson v. Commissioner Nov 17, 1997 1997 T.C. Memo. 515; 74 T.C.M. 1208; 1997 Tax Ct. Memo LEXIS 609
- Women of the Motion Picture Indus. v. Commissioner Nov 17, 1997 1997 T.C. Memo. 518; 74 T.C.M. 1217; 1997 Tax Ct. Memo LEXIS 606
- Keegan v. Commissioner Nov 13, 1997 1997 T.C. Memo. 511; 74 T.C.M. 1183; 1997 Tax Ct. Memo LEXIS 596
- Ferrari Carano Vineyards & Winery v. Commissioner Nov 12, 1997 1997 U.S. Tax Ct. LEXIS 77
- Frami v. Commissioner Nov 12, 1997 1997 T.C. Memo. 509; 74 T.C.M. 1171; 1997 Tax Ct. Memo LEXIS 592
- Manko v. Commissioner Nov 12, 1997 1997 T.C. Memo. 510; 74 T.C.M. 1174; 1997 Tax Ct. Memo LEXIS 595
- Miravalle v. Commissioner Nov 12, 1997 1997 T.C. Memo. 508; 74 T.C.M. 1165; 1997 Tax Ct. Memo LEXIS 594
- Scott v. Commissioner Nov 12, 1997 1997 T.C. Memo. 507; 74 T.C.M. 1157; 1997 Tax Ct. Memo LEXIS 593
- Joens v. Commissioner Nov 10, 1997 1997 T.C. Memo. 506; 74 T.C.M. 1149; 1997 Tax Ct. Memo LEXIS 590
- Smith v. Commissioner Nov 10, 1997 1997 T.C. Memo. 503; 74 T.C.M. 1127; 1997 Tax Ct. Memo LEXIS 589
- Berger Chevrolet v. Commissioner Nov 6, 1997 1997 T.C. Memo. 499; 74 T.C.M. 1113; 1997 Tax Ct. Memo LEXIS 586
- Campbell v. Commissioner Nov 6, 1997 1997 T.C. Memo. 502; 74 T.C.M. 1121; 1997 Tax Ct. Memo LEXIS 584
- King v. Commissioner Nov 6, 1997 1997 T.C. Memo. 501; 74 T.C.M. 1120; 1997 Tax Ct. Memo LEXIS 587
- McDowell v. Commissioner Nov 6, 1997 1997 T.C. Memo. 500; 74 T.C.M. 1117; 1997 Tax Ct. Memo LEXIS 585
- Blanton v. Commissioner Nov 5, 1997 1997 T.C. Memo. 496; 74 T.C.M. 1100; 1997 Tax Ct. Memo LEXIS 583
- Glassman v. Commissioner Nov 5, 1997 1997 T.C. Memo. 497; 74 T.C.M. 1106; 1997 Tax Ct. Memo LEXIS 581
- John L. Seymour v. Commissioner Nov 5, 1997 109 T.C. No. 14
- Seymour v. Commissioner Nov 5, 1997 109 T.C. 279; 1997 U.S. Tax Ct. LEXIS 67; 109 T.C. No. 14
- Teschner v. Commissioner Nov 5, 1997 1997 T.C. Memo. 498; 74 T.C.M. 1108; 1997 Tax Ct. Memo LEXIS 582
- Choate Constr. Co. v. Commissioner Nov 4, 1997 1997 T.C. Memo. 495; 74 T.C.M. 1092; 1997 Tax Ct. Memo LEXIS 580
- Cooper v. Commissioner Nov 3, 1997 1997 T.C. Memo. 494; 74 T.C.M. 1089; 1997 Tax Ct. Memo LEXIS 578
- Mitchell v. Commissioner Nov 3, 1997 1997 T.C. Memo. 493; 74 T.C.M. 1084; 1997 Tax Ct. Memo LEXIS 579
- Hewitt v. Comm'r Oct 29, 1997 109 T.C. 258; 1997 U.S. Tax Ct. LEXIS 64; 109 T.C. No. 12
- Jensen v. Commissioner Oct 29, 1997 1997 T.C. Memo. 491; 74 T.C.M. 1076; 1997 Tax Ct. Memo LEXIS 573