1997
653 United States Tax Court opinions from 1997.
- Rameau A. and Phyllis A. Johnson v. Commissioner Jun 16, 1997 108 T.C. No. 22
- SIMMONS v. COMMISSIONER Jun 16, 1997 1997 T.C. Memo. 269; 73 T.C.M. 3018; 1997 Tax Ct. Memo LEXIS 333
- Cowan v. Commissioner Jun 12, 1997 1997 T.C. Memo. 264; 73 T.C.M. 3006; 1997 Tax Ct. Memo LEXIS 317
- Dilozir v. Commissioner Jun 12, 1997 1997 T.C. Memo. 268; 73 T.C.M. 3014; 1997 Tax Ct. Memo LEXIS 321
- Heun v. Commissioner Jun 12, 1997 1997 T.C. Memo. 265; 73 T.C.M. 3008; 1997 Tax Ct. Memo LEXIS 318
- Schaeffer v. Commissioner Jun 12, 1997 1997 T.C. Memo. 263; 73 T.C.M. 3003; 1997 Tax Ct. Memo LEXIS 316
- Wetzel v. Commissioner Jun 12, 1997 1997 T.C. Memo. 267; 73 T.C.M. 3013; 1997 Tax Ct. Memo LEXIS 319
- Wierdsma v. Commissioner Jun 12, 1997 1997 T.C. Memo. 266; 73 T.C.M. 3011; 1997 Tax Ct. Memo LEXIS 320
- Maggie Management Company v. Commissioner Jun 11, 1997 108 T.C. No. 21; 108 T.C. 430
- MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUE Jun 11, 1997 108 T.C. 430; 1997 U.S. Tax Ct. LEXIS 34; 108 T.C. No. 21
- Marzullo v. Commissioner Jun 11, 1997 1997 T.C. Memo. 261; 73 T.C.M. 2993; 1997 Tax Ct. Memo LEXIS 314
- Read v. Commissioner Jun 11, 1997 1997 T.C. Memo. 262; 73 T.C.M. 3000; 1997 Tax Ct. Memo LEXIS 313
- Berkshire v. Commissioner Jun 10, 1997 1997 T.C. Memo. 258; 73 T.C.M. 2947; 1997 Tax Ct. Memo LEXIS 310
- Huang v. Commissioner Jun 10, 1997 1997 T.C. Memo. 257; 73 T.C.M. 2944; 1997 Tax Ct. Memo LEXIS 311
- Sann v. Commissioner Jun 10, 1997 1997 T.C. Memo. 259; 73 T.C.M. 2950; 1997 Tax Ct. Memo LEXIS 312
- Devlin v. Commissioner Jun 9, 1997 1997 T.C. Memo. 256; 73 T.C.M. 2941; 1997 Tax Ct. Memo LEXIS 309
- Krishna v. Commissioner Jun 9, 1997 1997 T.C. Memo. 254; 73 T.C.M. 2935; 1997 Tax Ct. Memo LEXIS 307
- Short v. Commissioner Jun 9, 1997 1997 T.C. Memo. 255; 73 T.C.M. 2937; 1997 Tax Ct. Memo LEXIS 308
- Craig v. Commissioner Jun 5, 1997 1997 T.C. Memo. 253; 73 T.C.M. 2934; 1997 Tax Ct. Memo LEXIS 288
- Estate of Algerine Allen Smith, James Allen Smith v. Commissioner Jun 4, 1997 108 T.C. No. 20
- Estate of Smith v. Commissioner Jun 4, 1997 108 T.C. 412; 1997 U.S. Tax Ct. LEXIS 19; 108 T.C. No. 20
- John L. Ginger Masonry v. Commissioner Jun 4, 1997 1997 T.C. Memo. 251; 73 T.C.M. 2921; 1997 Tax Ct. Memo LEXIS 285
- Kurata v. Commissioner Jun 4, 1997 1997 T.C. Memo. 252; 73 T.C.M. 2929; 1997 Tax Ct. Memo LEXIS 286
- Lozon v. Commissioner Jun 4, 1997 1997 T.C. Memo. 250; 73 T.C.M. 2914; 1997 Tax Ct. Memo LEXIS 287
- Gaffney v. Commissioner Jun 3, 1997 1997 T.C. Memo. 249; 73 T.C.M. 2912; 1997 Tax Ct. Memo LEXIS 284
- Big Hong Ng v. Commissioner Jun 2, 1997 1997 T.C. Memo. 248; 73 T.C.M. 2900; 1997 Tax Ct. Memo LEXIS 283
- Lucid v. Commissioner Jun 2, 1997 1997 T.C. Memo. 247; 73 T.C.M. 2892; 1997 Tax Ct. Memo LEXIS 282
- New Orleans La. Saints, Ltd. Pshp. v. Commissioner Jun 2, 1997 1997 T.C. Memo. 246; 73 T.C.M. 2883; 1997 Tax Ct. Memo LEXIS 281
- Robins v. Commissioner Jun 2, 1997 1997 T.C. Memo. 245; 73 T.C.M. 2879; 1997 Tax Ct. Memo LEXIS 280
- Leibowitz v. Commissioner May 29, 1997 1997 T.C. Memo. 243; 73 T.C.M. 2858; 1997 Tax Ct. Memo LEXIS 278
- Tolley v. Commissioner May 29, 1997 1997 T.C. Memo. 244; 73 T.C.M. 2877; 1997 Tax Ct. Memo LEXIS 279
- Estate of Schauerhamer v. Commissioner May 28, 1997 1997 T.C. Memo. 242; 73 T.C.M. 2855; 1997 Tax Ct. Memo LEXIS 276
- Estate of Sirmans v. Commissioner May 28, 1997 1997 T.C. Memo. 241; 73 T.C.M. 2846; 1997 Tax Ct. Memo LEXIS 277
- Burke v. Commissioner May 22, 1997 1997 T.C. Memo. 237; 73 T.C.M. 2826; 1997 Tax Ct. Memo LEXIS 275
- Galedrige Constr. v. Commissioner May 22, 1997 1997 T.C. Memo. 240; 73 T.C.M. 2838; 1997 Tax Ct. Memo LEXIS 272
- Republic Plaza Props. Pshp. v. Commissioner May 22, 1997 1997 T.C. Memo. 239; 73 T.C.M. 2836; 1997 Tax Ct. Memo LEXIS 273
- Wadsworth v. Commissioner May 22, 1997 1997 T.C. Memo. 238; 73 T.C.M. 2830; 1997 Tax Ct. Memo LEXIS 274
- Forest L. Buckmaster v. Commissioner May 21, 1997 1997 T.C. Memo. 236
- Lesinski v. Commissioner May 21, 1997 1997 T.C. Memo. 234; 73 T.C.M. 2819; 1997 Tax Ct. Memo LEXIS 270
- Spann v. Commissioner May 21, 1997 1997 T.C. Memo. 235; 73 T.C.M. 2821; 1997 Tax Ct. Memo LEXIS 271
- Judy v. Commissioner May 20, 1997 1997 T.C. Memo. 232; 73 T.C.M. 2808; 1997 Tax Ct. Memo LEXIS 266
- Stafford v. Commissioner May 20, 1997 1997 T.C. Memo. 233; 73 T.C.M. 2814; 1997 Tax Ct. Memo LEXIS 267
- Garrett v. Commissioner May 19, 1997 1997 T.C. Memo. 231; 73 T.C.M. 2799; 1997 Tax Ct. Memo LEXIS 268
- Rabideau v. Commissioner May 15, 1997 1997 T.C. Memo. 230; 73 T.C.M. 2796; 1997 Tax Ct. Memo LEXIS 265
- Correale v. Commissioner May 13, 1997 1997 T.C. Memo. 228; 73 T.C.M. 2791; 1997 Tax Ct. Memo LEXIS 262
- Prokopov v. Commissioner May 13, 1997 1997 T.C. Memo. 229; 73 T.C.M. 2793; 1997 Tax Ct. Memo LEXIS 264
- Urbauer v. Commissioner May 13, 1997 1997 T.C. Memo. 227; 73 T.C.M. 2788; 1997 Tax Ct. Memo LEXIS 263
- Chambers v. Commissioner May 12, 1997 1997 T.C. Memo. 224; 73 T.C.M. 2766; 1997 Tax Ct. Memo LEXIS 260
- Fisher v. Commissioner May 12, 1997 1997 T.C. Memo. 225; 73 T.C.M. 2769; 1997 Tax Ct. Memo LEXIS 261
- Inverworld, Inc. v. Commissioner May 12, 1997 1997 T.C. Memo. 226; 73 T.C.M. 2777; 1997 Tax Ct. Memo LEXIS 256