1997
653 United States Tax Court opinions from 1997.
- John T. and Linda L. Hewitt v. Commissioner Oct 29, 1997 109 T.C. No. 12
- Martin v. Commissioner Oct 29, 1997 1997 T.C. Memo. 492; 74 T.C.M. 1079; 1997 Tax Ct. Memo LEXIS 574
- Olvera v. Commissioner Oct 29, 1997 1997 T.C. Memo. 488; 74 T.C.M. 1068; 1997 Tax Ct. Memo LEXIS 572
- Perry v. Commissioner Oct 29, 1997 1997 T.C. Memo. 489; 74 T.C.M. 1070; 1997 Tax Ct. Memo LEXIS 576
- Radde v. Commissioner Oct 29, 1997 1997 T.C. Memo. 490; 74 T.C.M. 1072; 1997 Tax Ct. Memo LEXIS 575
- Robert L. Whitmire v. Commissioner Oct 29, 1997 109 T.C. No. 13
- Whitmire v. Commissioner Oct 29, 1997 109 T.C. 266; 1997 U.S. Tax Ct. LEXIS 65; 109 T.C. No. 13
- Drake v. Commissioner Oct 28, 1997 1997 T.C. Memo. 487; 74 T.C.M. 1064; 1997 Tax Ct. Memo LEXIS 570
- Finnegan v. Commissioner Oct 28, 1997 1997 T.C. Memo. 486; 74 T.C.M. 1060; 1997 Tax Ct. Memo LEXIS 569
- Galedrige Constr. v. Commissioner Oct 28, 1997 1997 T.C. Memo. 485; 74 T.C.M. 1055; 1997 Tax Ct. Memo LEXIS 571
- Eisenberg v. Commissioner Oct 27, 1997 1997 T.C. Memo. 483; 74 T.C.M. 1046; 1997 Tax Ct. Memo LEXIS 567; 3 U.S. Tax Cas. (CCH) 45,036
- Estate of Fleming v. Commissioner Oct 27, 1997 1997 T.C. Memo. 484; 74 T.C.M. 1049; 1997 Tax Ct. Memo LEXIS 566; 3 U.S. Tax Cas. (CCH) 45,035
- Hospital Corp. of Am. v. Commissioner Oct 27, 1997 1997 T.C. Memo. 482; 74 T.C.M. 1020; 1997 Tax Ct. Memo LEXIS 565
- Zamora-Quezada v. Commissioner Oct 27, 1997 1997 T.C. Memo. 481; 74 T.C.M. 1019; 1997 Tax Ct. Memo LEXIS 568
- John M. and Rita K. Monahan v. Commissioner Oct 23, 1997 109 T.C. No. 11
- Monahan v. Commissioner Oct 23, 1997 109 T.C. 235; 1997 U.S. Tax Ct. LEXIS 63; 109 T.C. No. 11
- Thomason v. Commissioner Oct 22, 1997 1997 T.C. Memo. 480; 74 T.C.M. 1012; 1997 Tax Ct. Memo LEXIS 564
- Aude v. Commissioner Oct 21, 1997 1997 T.C. Memo. 478; 74 T.C.M. 993; 1997 Tax Ct. Memo LEXIS 562
- Zaban v. Commissioner Oct 21, 1997 1997 T.C. Memo. 479; 74 T.C.M. 1002; 1997 Tax Ct. Memo LEXIS 563
- Dobrich v. Commissioner Oct 20, 1997 1997 T.C. Memo. 477; 74 T.C.M. 985; 1997 Tax Ct. Memo LEXIS 560
- Johnston v. Commissioner Oct 20, 1997 1997 T.C. Memo. 475; 74 T.C.M. 968; 1997 Tax Ct. Memo LEXIS 559
- Kraft v. Commissioner Oct 20, 1997 1997 T.C. Memo. 476; 74 T.C.M. 983; 1997 Tax Ct. Memo LEXIS 561
- Parrish v. Commissioner Oct 20, 1997 1997 T.C. Memo. 474; 74 T.C.M. 964; 1997 Tax Ct. Memo LEXIS 558
- Howard v. Commissioner Oct 16, 1997 1997 T.C. Memo. 473; 74 T.C.M. 960; 1997 Tax Ct. Memo LEXIS 577
- Boone v. Commissioner Oct 15, 1997 1997 T.C. Memo. 471; 74 T.C.M. 945; 1997 Tax Ct. Memo LEXIS 556
- Cozean v. Commissioner Oct 15, 1997 109 T.C. 227; 1997 U.S. Tax Ct. LEXIS 62; 109 T.C. No. 10
- Deutsch v. Commissioner Oct 15, 1997 1997 T.C. Memo. 470; 74 T.C.M. 935; 1997 Tax Ct. Memo LEXIS 554
- L&C Springs Assocs. v. Commissioner Oct 15, 1997 1997 T.C. Memo. 469; 74 T.C.M. 928; 1997 Tax Ct. Memo LEXIS 555
- Robert T. Cozean v. Commissioner Oct 15, 1997 109 T.C. No. 10
- Welker v. Commissioner Oct 15, 1997 1997 T.C. Memo. 472; 74 T.C.M. 956; 1997 Tax Ct. Memo LEXIS 557
- Alpha Medical v. Commissioner Oct 14, 1997 1997 T.C. Memo. 464; 74 T.C.M. 893; 1997 Tax Ct. Memo LEXIS 550
- H & A Int'l Jewelry v. Commissioner Oct 14, 1997 1997 T.C. Memo. 467; 74 T.C.M. 915; 1997 Tax Ct. Memo LEXIS 551
- Lone Star Life Ins. Co. v. Commissioner Oct 14, 1997 1997 T.C. Memo. 465; 74 T.C.M. 904; 1997 Tax Ct. Memo LEXIS 553
- Maslow v. Commissioner Oct 14, 1997 1997 T.C. Memo. 466; 74 T.C.M. 910; 1997 Tax Ct. Memo LEXIS 549
- Sweatman v. Commissioner Oct 14, 1997 1997 T.C. Memo. 468; 74 T.C.M. 924; 1997 Tax Ct. Memo LEXIS 552
- Estate of Mitchell v. Commissioner Oct 9, 1997 1997 T.C. Memo. 461; 74 T.C.M. 872; 1997 Tax Ct. Memo LEXIS 546; 3 U.S. Tax Cas. (CCH) 45,034
- HENRY v. COMMISSIONER Oct 9, 1997 1997 T.C. Memo. 460; 74 T.C.M. 868; 1997 Tax Ct. Memo LEXIS 545
- Palmer v. Commissioner Oct 9, 1997 1997 T.C. Memo. 462; 74 T.C.M. 887; 1997 Tax Ct. Memo LEXIS 547
- Peterson v. Commissioner Oct 9, 1997 1997 T.C. Memo. 463; 74 T.C.M. 890; 1997 Tax Ct. Memo LEXIS 548
- Square D Co. v. Commissioner Oct 9, 1997 109 T.C. 200; 1997 U.S. Tax Ct. LEXIS 61; 109 T.C. No. 9; 21 Employee Benefits Cas. (BNA) 2323
- Square D Company and Subsidiaries v. Commissioner Oct 9, 1997 109 T.C. No. 9
- Badger Pipe Line Co. v. Commissioner Oct 8, 1997 1997 T.C. Memo. 457; 74 T.C.M. 856; 1997 Tax Ct. Memo LEXIS 540
- Brody v. Commissioner Oct 8, 1997 1997 T.C. Memo. 456; 74 T.C.M. 851; 1997 Tax Ct. Memo LEXIS 541
- Dugan v. Commissioner Oct 8, 1997 1997 T.C. Memo. 458; 74 T.C.M. 860; 1997 Tax Ct. Memo LEXIS 543
- Molinar v. Commissioner Oct 8, 1997 1997 T.C. Memo. 455; 74 T.C.M. 847; 1997 Tax Ct. Memo LEXIS 542
- White v. Commissioner Oct 8, 1997 1997 T.C. Memo. 459; 74 T.C.M. 866; 1997 Tax Ct. Memo LEXIS 544
- Goettee v. Commissioner Oct 6, 1997 1997 T.C. Memo. 454; 74 T.C.M. 844; 1997 Tax Ct. Memo LEXIS 539
- Gamsby v. Commissioner Oct 2, 1997 1997 T.C. Memo. 453; 74 T.C.M. 842; 1997 Tax Ct. Memo LEXIS 538
- Fisher v. Commissioner Oct 1, 1997 1997 T.C. Memo. 450; 74 T.C.M. 831; 1997 Tax Ct. Memo LEXIS 535
- Grossman v. Commissioner Oct 1, 1997 1997 T.C. Memo. 451; 74 T.C.M. 834; 1997 Tax Ct. Memo LEXIS 537