1997
653 United States Tax Court opinions from 1997.
- Sanders v. Commissioner Oct 1, 1997 1997 T.C. Memo. 452; 74 T.C.M. 837; 1997 Tax Ct. Memo LEXIS 536
- Alumax Inc. and Consolidated Subsidiaries v. Commissioner Sep 30, 1997 109 T.C. No. 8
- Alumax Inc. v. Commissioner Sep 30, 1997 109 T.C. 133; 1997 U.S. Tax Ct. LEXIS 59; 109 T.C. No. 8
- Boyd Gaming Corp. v. Commissioner Sep 30, 1997 1997 T.C. Memo. 445; 74 T.C.M. 759; 1997 Tax Ct. Memo LEXIS 528
- Dharma Enters. v. Commissioner Sep 30, 1997 1997 T.C. Memo. 448; 74 T.C.M. 807; 1997 Tax Ct. Memo LEXIS 525
- Foust v. Commissioner Sep 30, 1997 1997 T.C. Memo. 446; 74 T.C.M. 799; 1997 Tax Ct. Memo LEXIS 527
- Interhotel Co. v. Commissioner Sep 30, 1997 1997 T.C. Memo. 449; 74 T.C.M. 819; 1997 Tax Ct. Memo LEXIS 529
- Joseph v. Commissioner Sep 30, 1997 1997 T.C. Memo. 447; 74 T.C.M. 804; 1997 Tax Ct. Memo LEXIS 526
- Baker v. Commissioner Sep 29, 1997 1997 T.C. Memo. 442; 74 T.C.M. 744; 1997 Tax Ct. Memo LEXIS 531
- Estate of Edwards v. Commissioner Sep 29, 1997 1997 T.C. Memo. 443; 74 T.C.M. 748; 1997 Tax Ct. Memo LEXIS 532; 3 U.S. Tax Cas. (CCH) 45,033
- Hovhannissian v. Commissioner Sep 29, 1997 1997 T.C. Memo. 444; 74 T.C.M. 752; 1997 Tax Ct. Memo LEXIS 530
- Acierno v. Commissioner Sep 25, 1997 1997 T.C. Memo. 441; 74 T.C.M. 738; 1997 Tax Ct. Memo LEXIS 515
- Fox v. Commissioner Sep 25, 1997 1997 T.C. Memo. 440; 74 T.C.M. 735; 1997 Tax Ct. Memo LEXIS 518
- Hasan v. Commissioner Sep 25, 1997 1997 T.C. Memo. 439; 74 T.C.M. 734; 1997 Tax Ct. Memo LEXIS 516
- Olbres v. Commissioner Sep 25, 1997 1997 T.C. Memo. 437; 74 T.C.M. 713; 1997 Tax Ct. Memo LEXIS 517
- Bachner v. Commissioner Sep 24, 1997 109 T.C. 125; 1997 U.S. Tax Ct. LEXIS 58; 109 T.C. No. 7
- Ding v. Commissioner Sep 24, 1997 1997 T.C. Memo. 435; 74 T.C.M. 708; 1997 Tax Ct. Memo LEXIS 513
- McCarthy v. Commissioner Sep 24, 1997 1997 T.C. Memo. 436; 74 T.C.M. 711; 1997 Tax Ct. Memo LEXIS 512
- Ronald C. Bachner v. Commissioner Sep 24, 1997 109 T.C. No. 7
- Carey v. Commissioner Sep 23, 1997 1997 T.C. Memo. 434; 74 T.C.M. 705; 1997 Tax Ct. Memo LEXIS 506
- Estate of Maggos v. Commissioner Sep 23, 1997 1997 T.C. Memo. 431; 74 T.C.M. 691; 1997 Tax Ct. Memo LEXIS 509; 3 U.S. Tax Cas. (CCH) 45,032
- Gonzalez v. Commissioner Sep 23, 1997 1997 T.C. Memo. 430; 74 T.C.M. 690; 1997 Tax Ct. Memo LEXIS 507
- Jacobs v. Commissioner Sep 23, 1997 1997 T.C. Memo. 429; 74 T.C.M. 687; 1997 Tax Ct. Memo LEXIS 510
- Jennings v. Commissioner Sep 23, 1997 1997 T.C. Memo. 433; 74 T.C.M. 702; 1997 Tax Ct. Memo LEXIS 511
- Karlsson v. Commissioner Sep 23, 1997 1997 T.C. Memo. 432; 74 T.C.M. 694; 1997 Tax Ct. Memo LEXIS 508
- Brown v. Commissioner Sep 22, 1997 1997 T.C. Memo. 418; 74 T.C.M. 624; 1997 Tax Ct. Memo LEXIS 499
- General Dynamics Corp. v. Commissioner Sep 22, 1997 1997 T.C. Memo. 420; 74 T.C.M. 632; 1997 Tax Ct. Memo LEXIS 500
- Gordon v. Commissioner Sep 22, 1997 1997 T.C. Memo. 422; 74 T.C.M. 657; 1997 Tax Ct. Memo LEXIS 503
- Hill v. Commissioner Sep 22, 1997 1997 T.C. Memo. 425; 74 T.C.M. 673; 1997 Tax Ct. Memo LEXIS 505
- KJ's Fund Raisers v. Commissioner Sep 22, 1997 1997 T.C. Memo. 424; 74 T.C.M. 669; 1997 Tax Ct. Memo LEXIS 501
- Lestrange v. Commissioner Sep 22, 1997 1997 T.C. Memo. 428; 74 T.C.M. 685; 1997 Tax Ct. Memo LEXIS 495
- Max Burton Enters. v. Commissioner Sep 22, 1997 1997 T.C. Memo. 421; 74 T.C.M. 652; 1997 Tax Ct. Memo LEXIS 498
- Pariani v. Commissioner Sep 22, 1997 1997 T.C. Memo. 427; 74 T.C.M. 682; 1997 Tax Ct. Memo LEXIS 502
- Ruggiero v. Commissioner Sep 22, 1997 1997 T.C. Memo. 423; 74 T.C.M. 662; 1997 Tax Ct. Memo LEXIS 496
- Scheele v. Commissioner Sep 22, 1997 1997 T.C. Memo. 426; 74 T.C.M. 679; 1997 Tax Ct. Memo LEXIS 497
- Worthley v. Commissioner Sep 22, 1997 1997 T.C. Memo. 419; 74 T.C.M. 629; 1997 Tax Ct. Memo LEXIS 504
- Campbell v. Commissioner Sep 18, 1997 1997 T.C. Memo. 415; 74 T.C.M. 604; 1997 Tax Ct. Memo LEXIS 488
- Paleveda v. Commissioner Sep 18, 1997 1997 T.C. Memo. 416; 74 T.C.M. 610; 1997 Tax Ct. Memo LEXIS 485
- Perry v. Commissioner Sep 18, 1997 1997 T.C. Memo. 417; 74 T.C.M. 616; 1997 Tax Ct. Memo LEXIS 486
- Resser v. Commissioner Sep 18, 1997 1997 T.C. Memo. 414; 74 T.C.M. 598; 1997 Tax Ct. Memo LEXIS 487
- Bartlett v. Commissioner Sep 17, 1997 1997 T.C. Memo. 413; 74 T.C.M. 583; 1997 Tax Ct. Memo LEXIS 481
- Moran v. Commissioner Sep 17, 1997 1997 T.C. Memo. 412; 74 T.C.M. 580; 1997 Tax Ct. Memo LEXIS 480
- Griffin Paper Corp. v. Commissioner Sep 16, 1997 1997 T.C. Memo. 409; 74 T.C.M. 559; 1997 Tax Ct. Memo LEXIS 492
- Pierce v. Commissioner Sep 16, 1997 1997 T.C. Memo. 411; 74 T.C.M. 572; 1997 Tax Ct. Memo LEXIS 494
- Wilkinson v. Commissioner Sep 16, 1997 1997 T.C. Memo. 410; 74 T.C.M. 566; 1997 Tax Ct. Memo LEXIS 493
- Butler v. Commissioner Sep 15, 1997 1997 T.C. Memo. 408; 74 T.C.M. 552; 1997 Tax Ct. Memo LEXIS 491
- Landry v. Commissioner Sep 15, 1997 1997 T.C. Memo. 406; 74 T.C.M. 543; 1997 Tax Ct. Memo LEXIS 489
- Streck v. Commissioner Sep 15, 1997 1997 T.C. Memo. 407; 74 T.C.M. 545; 1997 Tax Ct. Memo LEXIS 490
- Grady Whitlock Leasing Corp. v. Commissioner Sep 11, 1997 1997 T.C. Memo. 405; 74 T.C.M. 541; 1997 Tax Ct. Memo LEXIS 482
- Lemons v. Commissioner Sep 11, 1997 1997 T.C. Memo. 404; 74 T.C.M. 522; 1997 Tax Ct. Memo LEXIS 483