1997
675 United States Tax Court opinions from 1997.
- Petersen v. Commissioner Jul 10, 1997 1997 T.C. Memo. 321; 74 T.C.M. 90; 1997 Tax Ct. Memo LEXIS 383
- Brennan v. Commissioner Jul 9, 1997 1997 T.C. Memo. 317; 74 T.C.M. 69; 1997 Tax Ct. Memo LEXIS 379
- Ekman v. Commissioner Jul 9, 1997 1997 T.C. Memo. 318; 74 T.C.M. 72; 1997 Tax Ct. Memo LEXIS 380
- Frank Petar Contr. v. Commissioner Jul 9, 1997 1997 T.C. Memo. 316; 74 T.C.M. 65; 1997 Tax Ct. Memo LEXIS 378
- Morabito v. Commissioner Jul 9, 1997 1997 T.C. Memo. 315; 74 T.C.M. 62; 1997 Tax Ct. Memo LEXIS 377
- Murtaugh v. Commissioner Jul 9, 1997 1997 T.C. Memo. 319; 74 T.C.M. 75; 1997 Tax Ct. Memo LEXIS 381
- Picard v. Commissioner Jul 9, 1997 1997 T.C. Memo. 320; 74 T.C.M. 83; 1997 Tax Ct. Memo LEXIS 382
- Gottsegen v. Commissioner Jul 8, 1997 1997 T.C. Memo. 314; 74 T.C.M. 50; 1997 Tax Ct. Memo LEXIS 376
- Howard Pontiac-GMC v. Commissioner Jul 7, 1997 1997 T.C. Memo. 313; 74 T.C.M. 45; 1997 Tax Ct. Memo LEXIS 375
- LeFleur v. Commissioner Jul 7, 1997 1997 T.C. Memo. 312; 74 T.C.M. 37; 1997 Tax Ct. Memo LEXIS 374
- 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
- Sandy Lake Rd. Ltd. Pshp. v. Commissioner Jun 30, 1997 Docket No. 9441-95 1997 T.C. Memo. 295; 73 T.C.M. 3202; 1997 Tax Ct. Memo LEXIS 349
- 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