1997
675 United States Tax Court opinions from 1997.
- 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
- Laney v. Commissioner Sep 11, 1997 Docket No. 24510-90. 1997 T.C. Memo. 403; 74 T.C.M. 507; 1997 Tax Ct. Memo LEXIS 484
- Lemons v. Commissioner Sep 11, 1997 1997 T.C. Memo. 404; 74 T.C.M. 522; 1997 Tax Ct. Memo LEXIS 483
- Holmes v. Commissioner Sep 10, 1997 1997 T.C. Memo. 401; 74 T.C.M. 494; 1997 Tax Ct. Memo LEXIS 478
- JONES v. COMMISSIONER Sep 10, 1997 1997 T.C. Memo. 400; 74 T.C.M. 473; 1997 Tax Ct. Memo LEXIS 477
- Phillips v. Commissioner Sep 10, 1997 1997 T.C. Memo. 402; 74 T.C.M. 505; 1997 Tax Ct. Memo LEXIS 479
- Nielson-True Partnership, True Oil Company, Tax Matters Partner v. Commissioner Sep 9, 1997 109 T.C. No. 6
- Nielson-True Pshp. v. Commissioner Sep 9, 1997 Docket Nos. 12069-95, 3980-96 109 T.C. 112; 1997 U.S. Tax Ct. LEXIS 57; 109 T.C. No. 6; 138 Oil & Gas Rep. 229
- Pope & Talbot, Inc. v. Commissioner Sep 2, 1997 1997 T.C. Memo. 399; 74 T.C.M. 471; 1997 Tax Ct. Memo LEXIS 475
- Presnick v. Commissioner Sep 2, 1997 1997 T.C. Memo. 398; 74 T.C.M. 469; 1997 Tax Ct. Memo LEXIS 476
- Doyle v. Commissioner Aug 28, 1997 1997 T.C. Memo. 396; 74 T.C.M. 452; 1997 Tax Ct. Memo LEXIS 474
- Mississippi State Univ. Alumni v. Commissioner Aug 28, 1997 1997 T.C. Memo. 397; 74 T.C.M. 458; 1997 Tax Ct. Memo LEXIS 473
- Madden v. Commissioner Aug 27, 1997 1997 T.C. Memo. 395; 74 T.C.M. 440; 1997 Tax Ct. Memo LEXIS 472
- Beauchamp v. Commissioner Aug 26, 1997 1997 T.C. Memo. 393; 74 T.C.M. 425; 1997 Tax Ct. Memo LEXIS 470
- Estate of Lehmann v. Commissioner Aug 26, 1997 1997 T.C. Memo. 392; 74 T.C.M. 415; 1997 Tax Ct. Memo LEXIS 471
- Griffin v. Commissioner Aug 26, 1997 1997 T.C. Memo. 394; 74 T.C.M. 433; 1997 Tax Ct. Memo LEXIS 469
- Estate of Davenport v. Commissioner Aug 25, 1997 1997 T.C. Memo. 390; 74 T.C.M. 405; 1997 Tax Ct. Memo LEXIS 468
- Pelletier v. Commissioner Aug 25, 1997 1997 T.C. Memo. 391; 74 T.C.M. 412; 1997 Tax Ct. Memo LEXIS 467
- Plante v. Commissioner Aug 25, 1997 1997 T.C. Memo. 386; 74 T.C.M. 382; 1997 Tax Ct. Memo LEXIS 466
- Reed v. Commissioner Aug 25, 1997 1997 T.C. Memo. 388; 74 T.C.M. 391; 1997 Tax Ct. Memo LEXIS 464
- Weiner v. Commissioner Aug 25, 1997 1997 T.C. Memo. 387; 74 T.C.M. 387; 1997 Tax Ct. Memo LEXIS 465
- Wittstadt v. Commissioner Aug 25, 1997 1997 T.C. Memo. 389; 74 T.C.M. 396; 1997 Tax Ct. Memo LEXIS 463
- Jacoby v. Commissioner Aug 21, 1997 1997 T.C. Memo. 384; 74 T.C.M. 369; 1997 Tax Ct. Memo LEXIS 461
- Madigan v. Commissioner Aug 21, 1997 1997 T.C. Memo. 383; 74 T.C.M. 366; 1997 Tax Ct. Memo LEXIS 460
- Merino v. Commissioner Aug 21, 1997 1997 T.C. Memo. 385; 74 T.C.M. 370; 1997 Tax Ct. Memo LEXIS 462
- Boatner v. Commissioner Aug 20, 1997 1997 T.C. Memo. 379; 74 T.C.M. 342; 1997 Tax Ct. Memo LEXIS 456
- Cameron W. Bommer Revocable Trust v. Commissioner Aug 20, 1997 1997 T.C. Memo. 380; 74 T.C.M. 346; 1997 Tax Ct. Memo LEXIS 457
- Loomis v. Commissioner Aug 20, 1997 1997 T.C. Memo. 381; 74 T.C.M. 360; 1997 Tax Ct. Memo LEXIS 458
- Mitchell v. Commissioner Aug 20, 1997 1997 T.C. Memo. 382; 74 T.C.M. 362; 1997 Tax Ct. Memo LEXIS 459
- Cook v. Commissioner Aug 19, 1997 1997 T.C. Memo. 378; 74 T.C.M. 339; 1997 Tax Ct. Memo LEXIS 449
- Peterson v. Commissioner Aug 19, 1997 1997 T.C. Memo. 377; 74 T.C.M. 335; 1997 Tax Ct. Memo LEXIS 448
- Everage v. Commissioner Aug 18, 1997 1997 T.C. Memo. 373; 74 T.C.M. 324; 1997 Tax Ct. Memo LEXIS 444
- Hanna & Assocs., P.C. v. Commissioner Aug 18, 1997 1997 T.C. Memo. 376; 74 T.C.M. 331; 1997 Tax Ct. Memo LEXIS 447
- Ryan v. Commissioner Aug 18, 1997 1997 T.C. Memo. 375; 74 T.C.M. 330; 1997 Tax Ct. Memo LEXIS 446
- Wade v. Commissioner Aug 18, 1997 1997 T.C. Memo. 374; 74 T.C.M. 326; 1997 Tax Ct. Memo LEXIS 445
- Bonty v. Commissioner Aug 14, 1997 1997 T.C. Memo. 372; 74 T.C.M. 322; 1997 Tax Ct. Memo LEXIS 441
- McCurley v. Commissioner Aug 14, 1997 1997 T.C. Memo. 371; 74 T.C.M. 318; 1997 Tax Ct. Memo LEXIS 442
- Vannier v. Commissioner Aug 13, 1997 1997 T.C. Memo. 370; 74 T.C.M. 315; 1997 Tax Ct. Memo LEXIS 443
- Connecticut Gen. Life Ins. Co. v. Commissioner Aug 12, 1997 109 T.C. 100; 1997 U.S. Tax Ct. LEXIS 56; 109 T.C. No. 5
- Connecticut General Life Insurance Company v. Commissioner Aug 12, 1997 109 T.C. No. 5
- Caplan v. Commissioner Aug 11, 1997 1997 T.C. Memo. 365; 74 T.C.M. 304; 1997 Tax Ct. Memo LEXIS 440
- Estate of Spear v. Commissioner Aug 11, 1997 1997 T.C. Memo. 366; 74 T.C.M. 305; 1997 Tax Ct. Memo LEXIS 439
- Jones v. Commissioner Aug 11, 1997 1997 T.C. Memo. 368; 74 T.C.M. 311; 1997 Tax Ct. Memo LEXIS 437
- Sleeper v. Commissioner Aug 11, 1997 1997 T.C. Memo. 367; 74 T.C.M. 309; 1997 Tax Ct. Memo LEXIS 438
- Smee v. Commissioner Aug 7, 1997 1997 T.C. Memo. 364; 74 T.C.M. 301; 1997 Tax Ct. Memo LEXIS 436