1997
653 United States Tax Court opinions from 1997.
- McGee v. Commissioner May 12, 1997 1997 T.C. Memo. 221; 73 T.C.M. 2757; 1997 Tax Ct. Memo LEXIS 257
- Simpson v. Commissioner May 12, 1997 1997 T.C. Memo. 223; 73 T.C.M. 2764; 1997 Tax Ct. Memo LEXIS 259
- Tilley v. Commissioner May 12, 1997 1997 T.C. Memo. 222; 73 T.C.M. 2763; 1997 Tax Ct. Memo LEXIS 258
- Kant v. Commissioner May 8, 1997 1997 T.C. Memo. 217; 73 T.C.M. 2747; 1997 Tax Ct. Memo LEXIS 255
- Moreno v. Commissioner May 8, 1997 1997 T.C. Memo. 218; 73 T.C.M. 2750; 1997 Tax Ct. Memo LEXIS 254
- Oliver Family Found. v. Commissioner May 8, 1997 1997 T.C. Memo. 220; 73 T.C.M. 2755; 1997 Tax Ct. Memo LEXIS 252
- Raymond v. Commissioner May 8, 1997 1997 T.C. Memo. 219; 73 T.C.M. 2752; 1997 Tax Ct. Memo LEXIS 253
- Bryant v. Commissioner May 7, 1997 1997 T.C. Memo. 215; 73 T.C.M. 2743; 1997 Tax Ct. Memo LEXIS 249
- Eifert v. Commissioner May 7, 1997 1997 T.C. Memo. 214; 73 T.C.M. 2736; 1997 Tax Ct. Memo LEXIS 251
- Estate of Kohlsaat v. Commissioner May 7, 1997 1997 T.C. Memo. 212; 73 T.C.M. 2732; 1997 Tax Ct. Memo LEXIS 247
- Hayes v. Commissioner May 7, 1997 1997 T.C. Memo. 213; 73 T.C.M. 2734; 1997 Tax Ct. Memo LEXIS 250
- Roberts v. Commissioner May 7, 1997 1997 T.C. Memo. 216; 73 T.C.M. 2745; 1997 Tax Ct. Memo LEXIS 248
- Backstrom v. Commissioner May 6, 1997 1997 T.C. Memo. 211; 73 T.C.M. 2723; 1997 Tax Ct. Memo LEXIS 245
- Gridley v. Commissioner May 6, 1997 1997 T.C. Memo. 210; 73 T.C.M. 2717; 1997 Tax Ct. Memo LEXIS 246
- Barber v. Commissioner May 5, 1997 1997 T.C. Memo. 206; 73 T.C.M. 2706; 1997 Tax Ct. Memo LEXIS 237
- Clark v. Commissioner May 5, 1997 1997 T.C. Memo. 209; 73 T.C.M. 2716; 1997 Tax Ct. Memo LEXIS 241
- Hardin v. Commissioner May 5, 1997 1997 T.C. Memo. 202; 73 T.C.M. 2693; 1997 Tax Ct. Memo LEXIS 243
- Hustead v. Commissioner May 5, 1997 1997 T.C. Memo. 205; 73 T.C.M. 2702; 1997 Tax Ct. Memo LEXIS 242
- Miles v. Commissioner May 5, 1997 1997 T.C. Memo. 207; 73 T.C.M. 2709; 1997 Tax Ct. Memo LEXIS 239
- Pasharikoff v. Commissioner May 5, 1997 1997 T.C. Memo. 208; 73 T.C.M. 2714; 1997 Tax Ct. Memo LEXIS 240
- Stephens v. Commissioner May 5, 1997 1997 T.C. Memo. 204; 73 T.C.M. 2700; 1997 Tax Ct. Memo LEXIS 244
- Zurcher v. Commissioner May 5, 1997 1997 T.C. Memo. 203; 73 T.C.M. 2697; 1997 Tax Ct. Memo LEXIS 238
- Lee v. Commissioner May 1, 1997 1997 T.C. Memo. 201; 73 T.C.M. 2690; 1997 Tax Ct. Memo LEXIS 236
- Raney v. Commissioner May 1, 1997 1997 T.C. Memo. 200; 73 T.C.M. 2687; 1997 Tax Ct. Memo LEXIS 235
- Chiu v. Commissioner Apr 30, 1997 1997 T.C. Memo. 199; 73 T.C.M. 2679; 1997 Tax Ct. Memo LEXIS 234
- Coward v. Commissioner Apr 30, 1997 1997 T.C. Memo. 198; 73 T.C.M. 2674; 1997 Tax Ct. Memo LEXIS 233
- Norwest Corp. v. Commissioner Apr 30, 1997 108 T.C. 358; 1997 U.S. Tax Ct. LEXIS 18; 108 T.C. No. 18
- Norwest Corporation and Subsidiaries v. Commissioner Apr 30, 1997 108 T.C. No. 18
- Sprint Corporation and Subsidiaries, f.k.a. United Telecommunications, Inc. v. Commissioner Apr 30, 1997 108 T.C. No. 19
- Dorchester Indus. v. Comm'r Apr 29, 1997 108 T.C. 320; 1997 U.S. Tax Ct. LEXIS 16; 108 T.C. No. 16
- Dorchester Industries Incorporated v. Commissioner Apr 29, 1997 108 T.C. No. 16
- Gibbs v. Commissioner Apr 29, 1997 1997 T.C. Memo. 196; 73 T.C.M. 2669; 1997 Tax Ct. Memo LEXIS 232
- Robert A. Stanford and Susan Stanford v. Commissioner Apr 29, 1997 108 T.C. No. 17
- Sims v. Commissioner Apr 29, 1997 1997 T.C. Memo. 197; 73 T.C.M. 2673; 1997 Tax Ct. Memo LEXIS 231
- Stanford v. Commissioner Apr 29, 1997 108 T.C. 344; 1997 U.S. Tax Ct. LEXIS 15; 108 T.C. No. 17
- Estate of Brown v. Commissioner Apr 28, 1997 1997 T.C. Memo. 195; 73 T.C.M. 2655; 1997 Tax Ct. Memo LEXIS 230
- Ferguson v. Commissioner Apr 28, 1997 108 T.C. 244; 1997 U.S. Tax Ct. LEXIS 14; 108 T.C. No. 14
- Goodrich v. Commissioner Apr 28, 1997 1997 T.C. Memo. 194; 73 T.C.M. 2651; 1997 Tax Ct. Memo LEXIS 229
- Michael Ferguson and Valene Ferguson v. Commissioner Apr 28, 1997 108 T.C. No. 14
- Norwest Corporation and Subsidiaries v. Commissioner Apr 28, 1997 108 T.C. No. 15
- Buck v. Commissioner Apr 24, 1997 1997 T.C. Memo. 191; 73 T.C.M. 2630; 1997 Tax Ct. Memo LEXIS 225
- Courbois v. Commissioner Apr 24, 1997 1997 T.C. Memo. 190; 73 T.C.M. 2624; 1997 Tax Ct. Memo LEXIS 226
- GORDON v. COMMISSIONER Apr 24, 1997 1997 T.C. Memo. 193; 73 T.C.M. 2638; 1997 Tax Ct. Memo LEXIS 223
- Kochansky v. Commissioner Apr 24, 1997 1997 T.C. Memo. 192; 73 T.C.M. 2635; 1997 Tax Ct. Memo LEXIS 224
- Barge v. Commissioner Apr 23, 1997 1997 T.C. Memo. 188; 73 T.C.M. 2615; 1997 Tax Ct. Memo LEXIS 221
- Petrocine v. Commissioner Apr 23, 1997 1997 T.C. Memo. 189; 73 T.C.M. 2619; 1997 Tax Ct. Memo LEXIS 222
- Estate of Neff v. Commissioner Apr 21, 1997 1997 T.C. Memo. 186; 73 T.C.M. 2606; 1997 Tax Ct. Memo LEXIS 210
- Hirsh v. Commissioner Apr 21, 1997 1997 T.C. Memo. 184; 73 T.C.M. 2601; 1997 Tax Ct. Memo LEXIS 211
- Kelly v. Commissioner Apr 21, 1997 1997 T.C. Memo. 185; 73 T.C.M. 2603; 1997 Tax Ct. Memo LEXIS 209
- Lavallee v. Commissioner Apr 21, 1997 1997 T.C. Memo. 183; 73 T.C.M. 2594; 1997 Tax Ct. Memo LEXIS 212