1997
675 United States Tax Court opinions from 1997.
- Cujas v. Commissioner Aug 6, 1997 1997 T.C. Memo. 363; 74 T.C.M. 298; 1997 Tax Ct. Memo LEXIS 434
- Estate of Soberdash v. Commissioner Aug 6, 1997 1997 T.C. Memo. 362; 74 T.C.M. 295; 1997 Tax Ct. Memo LEXIS 433
- Hough v. Commissioner Aug 6, 1997 1997 T.C. Memo. 361; 74 T.C.M. 293; 1997 Tax Ct. Memo LEXIS 432
- Tricon Metals & Servs. v. Commissioner Aug 6, 1997 1997 T.C. Memo. 360; 74 T.C.M. 287; 1997 Tax Ct. Memo LEXIS 431
- Banat v. Commissioner Aug 5, 1997 109 T.C. 92; 1997 U.S. Tax Ct. LEXIS 54; 109 T.C. No. 3
- Hamm v. Commissioner Aug 5, 1997 1997 T.C. Memo. 358; 74 T.C.M. 279; 1997 Tax Ct. Memo LEXIS 450
- Keegan v. Commissioner Aug 5, 1997 1997 T.C. Memo. 359; 74 T.C.M. 284; 1997 Tax Ct. Memo LEXIS 451
- Marvin L. White and Phyllis White v. Commissioner Aug 5, 1997 109 T.C. No. 4
- Robert and Marie Banat v. Commissioner Aug 5, 1997 109 T.C. No. 3
- White v. Commissioner Aug 5, 1997 109 T.C. 96; 1997 U.S. Tax Ct. LEXIS 55; 109 T.C. No. 4
- Adams v. Commissioner Aug 4, 1997 1997 T.C. Memo. 357; 74 T.C.M. 277; 1997 Tax Ct. Memo LEXIS 427
- Correra v. Commissioner Aug 4, 1997 1997 T.C. Memo. 356; 74 T.C.M. 273; 1997 Tax Ct. Memo LEXIS 428
- Driggers v. Commissioner Aug 4, 1997 1997 T.C. Memo. 354; 74 T.C.M. 267; 1997 Tax Ct. Memo LEXIS 430
- Golden v. Commissioner Aug 4, 1997 1997 T.C. Memo. 355; 74 T.C.M. 272; 1997 Tax Ct. Memo LEXIS 429
- Kirst v. Commissioner Jul 31, 1997 1997 T.C. Memo. 353; 74 T.C.M. 264; 1997 Tax Ct. Memo LEXIS 426
- Mason v. Commissioner Jul 31, 1997 1997 T.C. Memo. 352; 74 T.C.M. 260; 1997 Tax Ct. Memo LEXIS 425
- Mischel v. Commissioner Jul 30, 1997 1997 T.C. Memo. 350; 74 T.C.M. 253; 1997 Tax Ct. Memo LEXIS 423
- Randall v. Commissioner Jul 30, 1997 1997 T.C. Memo. 351; 74 T.C.M. 258; 1997 Tax Ct. Memo LEXIS 424
- Daugharty v. Commissioner Jul 29, 1997 1997 T.C. Memo. 349; 74 T.C.M. 243; 1997 Tax Ct. Memo LEXIS 422
- Estate of Amiel v. Commissioner Jul 29, 1997 1997 T.C. Memo. 348; 74 T.C.M. 239; 1997 Tax Ct. Memo LEXIS 421
- Reese v. Commissioner Jul 29, 1997 1997 T.C. Memo. 346; 74 T.C.M. 232; 1997 Tax Ct. Memo LEXIS 419
- SALAMI v. COMMISSIONER Jul 29, 1997 1997 T.C. Memo. 347; 74 T.C.M. 236; 1997 Tax Ct. Memo LEXIS 420
- Dover Corp. v. Commissioner Jul 28, 1997 1997 T.C. Memo. 340; 74 T.C.M. 208; 1997 Tax Ct. Memo LEXIS 413
- Dover Corp. v. Commissioner Jul 28, 1997 1997 T.C. Memo. 339; 74 T.C.M. 204; 1997 Tax Ct. Memo LEXIS 414
- Estate of Bradley v. Commissioner Jul 28, 1997 1997 T.C. Memo. 341; 74 T.C.M. 210; 1997 Tax Ct. Memo LEXIS 412
- Gajda v. Commissioner Jul 28, 1997 1997 T.C. Memo. 345; 74 T.C.M. 228; 1997 Tax Ct. Memo LEXIS 408
- Lubart v. Commissioner Jul 28, 1997 1997 T.C. Memo. 343; 74 T.C.M. 223; 1997 Tax Ct. Memo LEXIS 410
- Pehrson v. Commissioner Jul 28, 1997 1997 T.C. Memo. 344; 74 T.C.M. 226; 1997 Tax Ct. Memo LEXIS 409
- Sunbelt Clothing Co. v. Commissioner Jul 28, 1997 1997 T.C. Memo. 338; 74 T.C.M. 195; 1997 Tax Ct. Memo LEXIS 415
- Thorpe v. Commissioner Jul 28, 1997 1997 T.C. Memo. 342; 74 T.C.M. 219; 1997 Tax Ct. Memo LEXIS 411
- Harvey v. Commissioner Jul 24, 1997 1997 T.C. Memo. 337; 74 T.C.M. 191; 1997 Tax Ct. Memo LEXIS 418
- Hospital Corp. of Am. v. Commissioner Jul 24, 1997 109 T.C. 21; 1997 U.S. Tax Ct. LEXIS 53; 109 T.C. No. 2
- Hospital Corporation of America and Subsidiaries v. Commissioner Jul 24, 1997 109 T.C. No. 2
- Montano v. Commissioner Jul 24, 1997 Docket No. 4283-96 1997 T.C. Memo. 335; 74 T.C.M. 186; 1997 Tax Ct. Memo LEXIS 416
- Phillips v. Commissioner Jul 24, 1997 1997 T.C. Memo. 336; 74 T.C.M. 187; 1997 Tax Ct. Memo LEXIS 417
- Bauman v. Commissioner Jul 23, 1997 1997 T.C. Memo. 334; 74 T.C.M. 184; 1997 Tax Ct. Memo LEXIS 403
- Hesse v. Commissioner Jul 23, 1997 1997 T.C. Memo. 333; 74 T.C.M. 180; 1997 Tax Ct. Memo LEXIS 404
- Primco Mgmt. Co. v. Commissioner Jul 23, 1997 1997 T.C. Memo. 332; 74 T.C.M. 177; 1997 Tax Ct. Memo LEXIS 405
- Carlstedt v. Commissioner Jul 22, 1997 1997 T.C. Memo. 331; 74 T.C.M. 170; 1997 Tax Ct. Memo LEXIS 390
- Clayton v. Commissioner Jul 21, 1997 1997 T.C. Memo. 327; 74 T.C.M. 146; 1997 Tax Ct. Memo LEXIS 389
- Daniel v. Commissioner Jul 21, 1997 1997 T.C. Memo. 328; 74 T.C.M. 151; 1997 Tax Ct. Memo LEXIS 407
- Deneault v. Commissioner Jul 21, 1997 1997 T.C. Memo. 329; 74 T.C.M. 157; 1997 Tax Ct. Memo LEXIS 454
- Knevelbaard v. Commissioner Jul 21, 1997 1997 T.C. Memo. 330; 74 T.C.M. 161; 1997 Tax Ct. Memo LEXIS 455
- Singer v. Commissioner Jul 16, 1997 1997 T.C. Memo. 325; 74 T.C.M. 120; 1997 Tax Ct. Memo LEXIS 388
- Williams v. Commissioner Jul 16, 1997 1997 T.C. Memo. 326; 74 T.C.M. 138; 1997 Tax Ct. Memo LEXIS 387
- Bankamerica Corp. v. Commissioner Jul 15, 1997 109 T.C. 1; 1997 U.S. Tax Ct. LEXIS 45; 109 T.C. No. 1
- BankAmerica Corporation, as successor in interest to Continental Bank Corporation, as successor in interest to Continental Illinois Corporation v. Commissioner Jul 15, 1997 109 T.C. No. 1; 109 T.C. 1; 1997 U.S. Tax Ct. LEXIS 45
- Kao v. Commissioner Jul 15, 1997 1997 T.C. Memo. 323; 74 T.C.M. 109; 1997 Tax Ct. Memo LEXIS 385
- Prince v. Commissioner Jul 15, 1997 1997 T.C. Memo. 324; 74 T.C.M. 112; 1997 Tax Ct. Memo LEXIS 386
- Zeeman Mfg. Co. v. Commissioner Jul 14, 1997 1997 T.C. Memo. 322; 74 T.C.M. 101; 1997 Tax Ct. Memo LEXIS 384