1997
653 United States Tax Court opinions from 1997.
- De Aycardi v. Commissioner Jul 3, 1997 1997 T.C. Memo. 308; 74 T.C.M. 15; 1997 Tax Ct. Memo LEXIS 370
- Kaps Warehouse v. Commissioner Jul 3, 1997 1997 T.C. Memo. 309; 74 T.C.M. 18; 1997 Tax Ct. Memo LEXIS 371
- Tebarco Mech. Corp. v. Commissioner Jul 3, 1997 1997 T.C. Memo. 311; 74 T.C.M. 29; 1997 Tax Ct. Memo LEXIS 373
- Tully v. Commissioner Jul 3, 1997 1997 T.C. Memo. 310; 74 T.C.M. 27; 1997 Tax Ct. Memo LEXIS 372
- Steele v. Commissioner Jul 2, 1997 1997 T.C. Memo. 307; 74 T.C.M. 14; 1997 Tax Ct. Memo LEXIS 406
- Vanderschraaf v. Commissioner Jul 2, 1997 1997 T.C. Memo. 306; 74 T.C.M. 7; 1997 Tax Ct. Memo LEXIS 453
- Cocozza v. Commissioner Jul 1, 1997 1997 T.C. Memo. 305; 74 T.C.M. 5; 1997 Tax Ct. Memo LEXIS 452
- Langston v. Commissioner Jul 1, 1997 1997 T.C. Memo. 303; 74 T.C.M. 1; 1997 Tax Ct. Memo LEXIS 369
- Shipes v. Commissioner Jul 1, 1997 1997 T.C. Memo. 304; 74 T.C.M. 2; 1997 Tax Ct. Memo LEXIS 435
- 2925 Briarpark, Ltd. v. Commissioner Jun 30, 1997 1997 T.C. Memo. 298; 73 T.C.M. 3218; 1997 Tax Ct. Memo LEXIS 352
- Estate of Holland v. Commissioner Jun 30, 1997 1997 T.C. Memo. 302; 73 T.C.M. 3236; 1997 Tax Ct. Memo LEXIS 356
- Flagg v. Commissioner Jun 30, 1997 1997 T.C. Memo. 297; 73 T.C.M. 3216; 1997 Tax Ct. Memo LEXIS 351
- Gillette v. Commissioner Jun 30, 1997 1997 T.C. Memo. 301; 73 T.C.M. 3235; 1997 Tax Ct. Memo LEXIS 355
- Greene v. Commissioner Jun 30, 1997 1997 T.C. Memo. 296; 73 T.C.M. 3205; 1997 Tax Ct. Memo LEXIS 350
- O.S.C. & Assocs. v. Commissioner Jun 30, 1997 1997 T.C. Memo. 300; 73 T.C.M. 3231; 1997 Tax Ct. Memo LEXIS 354
- Richards v. Commissioner Jun 30, 1997 1997 T.C. Memo. 299; 73 T.C.M. 3224; 1997 Tax Ct. Memo LEXIS 353
- Collins v. Commissioner Jun 26, 1997 1997 T.C. Memo. 291; 73 T.C.M. 3185; 1997 Tax Ct. Memo LEXIS 346
- Cullin v. Commissioner Jun 26, 1997 1997 T.C. Memo. 292; 73 T.C.M. 3189; 1997 Tax Ct. Memo LEXIS 345
- Elliott v. Commissioner Jun 26, 1997 1997 T.C. Memo. 294; 73 T.C.M. 3197; 1997 Tax Ct. Memo LEXIS 343
- Haymond v. Commissioner Jun 26, 1997 1997 T.C. Memo. 289; 73 T.C.M. 3179; 1997 Tax Ct. Memo LEXIS 348
- Stussy v. Commissioner Jun 26, 1997 1997 T.C. Memo. 293; 73 T.C.M. 3194; 1997 Tax Ct. Memo LEXIS 344
- Willis v. Commissioner Jun 26, 1997 1997 T.C. Memo. 290; 73 T.C.M. 3183; 1997 Tax Ct. Memo LEXIS 347
- Pewitt v. Commissioner Jun 25, 1997 1997 T.C. Memo. 288; 73 T.C.M. 3176; 1997 Tax Ct. Memo LEXIS 342
- TAIYO HAWAII CO. v. COMMISSIONER Jun 25, 1997 108 T.C. 590; 1997 U.S. Tax Ct. LEXIS 39; 108 T.C. No. 27
- Taiyo Hawaii Company, Ltd. v. Commissioner Jun 25, 1997 108 T.C. No. 27; 108 T.C. 590
- Lencke v. Commissioner Jun 24, 1997 1997 T.C. Memo. 284; 73 T.C.M. 3152; 1997 Tax Ct. Memo LEXIS 338
- McCulley v. Commissioner Jun 24, 1997 1997 T.C. Memo. 285; 73 T.C.M. 3163; 1997 Tax Ct. Memo LEXIS 339
- Thompson v. Commissioner Jun 24, 1997 1997 T.C. Memo. 287; 73 T.C.M. 3169; 1997 Tax Ct. Memo LEXIS 341
- Winn v. Commissioner Jun 24, 1997 1997 T.C. Memo. 286; 73 T.C.M. 3167; 1997 Tax Ct. Memo LEXIS 340
- Montoro v. Commissioner Jun 23, 1997 1997 T.C. Memo. 281; 73 T.C.M. 3113; 1997 Tax Ct. Memo LEXIS 337
- Peacock v. Commissioner Jun 23, 1997 1997 T.C. Memo. 282; 73 T.C.M. 3123; 1997 Tax Ct. Memo LEXIS 336
- Reaves Livestock v. Commissioner Jun 23, 1997 1997 T.C. Memo. 283; 73 T.C.M. 3137; 1997 Tax Ct. Memo LEXIS 335
- McCullen v. Commissioner Jun 19, 1997 1997 T.C. Memo. 280; 73 T.C.M. 3106; 1997 Tax Ct. Memo LEXIS 322
- Earl v. Commissioner Jun 18, 1997 1997 T.C. Memo. 278; 73 T.C.M. 3092; 1997 Tax Ct. Memo LEXIS 327
- Gleave v. Comm'r Jun 18, 1997 1997 T.C. Memo. 276; 73 T.C.M. 3066; 1997 Tax Ct. Memo LEXIS 328
- In re Dennis Jun 18, 1997 1997 T.C. Memo. 275; 73 T.C.M. 3061; 1997 Tax Ct. Memo LEXIS 325
- International Multifoods Corp. v. Commissioner Jun 18, 1997 108 T.C. 579; 1997 U.S. Tax Ct. LEXIS 25; 108 T.C. No. 26
- International Multifoods Corporation and Affiliated Companies v. Commissioner Jun 18, 1997 108 T.C. No. 26
- MERKER v. COMMISSIONER Jun 18, 1997 1997 T.C. Memo. 277; 73 T.C.M. 3087; 1997 Tax Ct. Memo LEXIS 326
- MONTGOMERY v. COMMISSIONER Jun 18, 1997 1997 T.C. Memo. 279; 73 T.C.M. 3095; 1997 Tax Ct. Memo LEXIS 324
- AMDAHL CORP. v. COMMISSIONER Jun 17, 1997 108 T.C. 507; 1997 U.S. Tax Ct. LEXIS 33; 108 T.C. No. 24
- Amdahl Corporation and Consolidated Subsidiaries v. Commissioner Jun 17, 1997 108 T.C. No. 24; 108 T.C. 507
- Hagestad v. Commissioner Jun 17, 1997 1997 T.C. Memo. 273; 73 T.C.M. 3047; 1997 Tax Ct. Memo LEXIS 330
- Pulliam v. Commissioner Jun 17, 1997 1997 T.C. Memo. 274; 73 T.C.M. 3052; 1997 Tax Ct. Memo LEXIS 329
- Robert D. Booth and Janice Booth v. Commissioner Jun 17, 1997 108 T.C. No. 25
- DOUGLASS v. COMMISSIONER Jun 16, 1997 1997 T.C. Memo. 272; 73 T.C.M. 3046; 1997 Tax Ct. Memo LEXIS 332
- Golden Belt Telephone Association, Inc. v. Commissioner Jun 16, 1997 108 T.C. No. 23; 108 T.C. 498
- HEAD v. COMMISSIONER Jun 16, 1997 1997 T.C. Memo. 270; 73 T.C.M. 3021; 1997 Tax Ct. Memo LEXIS 331
- Johnson v. Commissioner Jun 16, 1997 108 T.C. 448; 1997 U.S. Tax Ct. LEXIS 51; 108 T.C. No. 22
- Kaliban v. Comm'r Jun 16, 1997 1997 T.C. Memo. 271; 73 T.C.M. 3024; 1997 Tax Ct. Memo LEXIS 334