2000
559 United States Tax Court opinions from 2000.
- Estate of Klauss v. Commissioner Jun 27, 2000 2000 T.C. Memo. 191; 79 T.C.M. 2177; 2000 Tax Ct. Memo LEXIS 228
- Gulley v. Commissioner Jun 27, 2000 No. 15606-97 2000 T.C. Memo. 190; 79 T.C.M. 2171; 2000 Tax Ct. Memo LEXIS 226
- Lang v. Commissioner Jun 27, 2000 No. 7280-97 2000 T.C. Memo. 188; 79 T.C.M. 2158; 2000 Tax Ct. Memo LEXIS 225
- Marten v. Commissioner Jun 27, 2000 No. 3401-97; No. 16223-97 2000 T.C. Memo. 186; 79 T.C.M. 2151; 2000 Tax Ct. Memo LEXIS 230
- Martin v. Commissioner Jun 27, 2000 No. 32146-86; No. 22961-88 2000 T.C. Memo. 187; 79 T.C.M. 2153; 2000 Tax Ct. Memo LEXIS 229
- Sandoval v. Commissioner Jun 27, 2000 No. 21220-96 2000 T.C. Memo. 189; 79 T.C.M. 2163; 2000 Tax Ct. Memo LEXIS 227
- Marten v. Commissioner Jun 26, 2000 No. 3401-97; No. 16223-97 2000 T.C. Memo. 185; 79 T.C.M. 2148; 2000 Tax Ct. Memo LEXIS 224
- Carroll v. Commissioner Jun 23, 2000 No. 19403-89 2000 T.C. Memo. 184; 79 T.C.M. 2139; 2000 Tax Ct. Memo LEXIS 223
- John W. and Faythe A. Miller v. Commissioner Jun 23, 2000 114 T.C. No. 32
- Miller v. Commissioner Jun 23, 2000 114 T.C. 511; 2000 U.S. Tax Ct. LEXIS 38; 114 T.C. No. 32
- Haas & Assocs. Accountancy Corp. v. Commissioner Jun 21, 2000 No. 16486-98; No. 16487-98 2000 T.C. Memo. 183; 79 T.C.M. 2135; 2000 Tax Ct. Memo LEXIS 222
- Lucielle J. Offiler, a.k.a. Lucille Offiler v. Commissioner Jun 19, 2000 114 T.C. No. 30
- Offiler v. Commissioner Jun 19, 2000 Docket No. 16389-99 114 T.C. 492; 2000 U.S. Tax Ct. LEXIS 37; 114 T.C. No. 30
- Quality Auditing Co. v. Commissioner Jun 19, 2000 No. 8794-99X 114 T.C. 498; 2000 U.S. Tax Ct. LEXIS 36; 114 T.C. No. 31
- Quality Auditing Company, Inc. v. Commissioner Jun 19, 2000 114 T.C. No. 31
- Busbee v. Commissioner Jun 14, 2000 No. 2968-98 2000 T.C. Memo. 182; 79 T.C.M. 2131; 2000 Tax Ct. Memo LEXIS 221
- Copeland v. Commissioner Jun 14, 2000 No. 23228-90; No. 23229-90 2000 T.C. Memo. 181; 79 T.C.M. 2127; 2000 Tax Ct. Memo LEXIS 220
- Hukkanen-Campbell v. Commissioner Jun 12, 2000 2000 T.C. Memo. 180; 79 T.C.M. 2122; 2000 Tax Ct. Memo LEXIS 219
- Eric E. and Dorothy M. Smith v. Commissioner Jun 8, 2000 114 T.C. No. 29
- Smith v. Commissioner Jun 8, 2000 No. 10571-99 114 T.C. 489; 2000 U.S. Tax Ct. LEXIS 35; 114 T.C. No. 29
- Connor-Nissley v. Commissioner May 30, 2000 No. 20757-98 2000 T.C. Memo. 178; 79 T.C.M. 2105; 2000 Tax Ct. Memo LEXIS 218
- Pelaez & Sons, Inc. v. Commissioner May 30, 2000 114 T.C. 473; 2000 U.S. Tax Ct. LEXIS 34; 114 T.C. No. 28
- Pelaez and Sons, Inc. v. Commissioner May 30, 2000 114 T.C. No. 28
- Shea v. Commissioner May 30, 2000 No. 2860-96; No. 2861-96 2000 T.C. Memo. 179; 79 T.C.M. 2112; 2000 Tax Ct. Memo LEXIS 217
- American Stores Co. v. Commissioner May 26, 2000 No. 13142-97 114 T.C. 458; 2000 U.S. Tax Ct. LEXIS 33; 114 T.C. No. 27
- American Stores Company and Subsidiaries v. Commissioner May 26, 2000 114 T.C. No. 27
- Eliseo v. Commissioner May 26, 2000 2000 T.C. Memo. 176; 79 T.C.M. 2095; 2000 Tax Ct. Memo LEXIS 216
- Provost v. Commissioner May 26, 2000 No. 3936-97 2000 T.C. Memo. 177; 79 T.C.M. 2098; 2000 Tax Ct. Memo LEXIS 214
- Signom v. Commissioner May 26, 2000 No. 14764-98 2000 T.C. Memo. 175; 79 T.C.M. 2081; 2000 Tax Ct. Memo LEXIS 215
- Batson v. Commissioner May 25, 2000 No. 11063-98 2000 T.C. Memo. 172; 79 T.C.M. 2073; 2000 Tax Ct. Memo LEXIS 213
- Reisman v. Commissioner May 25, 2000 No. 18805-97 2000 T.C. Memo. 173; 79 T.C.M. 2075; 2000 Tax Ct. Memo LEXIS 212
- Shepherd v. Commissioner May 25, 2000 No. 18560-98 2000 T.C. Memo. 174; 79 T.C.M. 2078; 2000 Tax Ct. Memo LEXIS 211
- Crystal Beach Dev. of Destin, Ltd. v. Commissioner May 24, 2000 No. 18413-99 2000 T.C. Memo. 170; 79 T.C.M. 2068; 2000 Tax Ct. Memo LEXIS 209
- Eldon R. Kenseth and Susan M. Kenseth v. Commissioner May 24, 2000 114 T.C. No. 26
- Kenseth v. Commissioner May 24, 2000 No. 2385-98 114 T.C. 399; 2000 U.S. Tax Ct. LEXIS 32; 114 T.C. No. 26; 82 Fair Empl. Prac. Cas. (BNA) 1812
- Van Roekel Farms, Inc. v. Commissioner May 24, 2000 No. 20290-98R 2000 T.C. Memo. 171; 79 T.C.M. 2071; 2000 Tax Ct. Memo LEXIS 210
- Funk v. Commissioner May 23, 2000 No. 18510-99; No. 1367-00; No. 1369-00; No. 1471-00 2000 T.C. Memo. 169; 79 T.C.M. 2065; 2000 Tax Ct. Memo LEXIS 208
- Archer v. Commissioner May 22, 2000 No. 11587-98 2000 T.C. Memo. 166; 79 T.C.M. 2057; 2000 Tax Ct. Memo LEXIS 206
- Baker v. Commissioner May 22, 2000 No. 3820-99 2000 T.C. Memo. 164; 79 T.C.M. 2050; 2000 Tax Ct. Memo LEXIS 204
- Benham v. Commissioner May 22, 2000 No. 9703-98 2000 T.C. Memo. 165; 79 T.C.M. 2054; 2000 Tax Ct. Memo LEXIS 205
- Dartmouth Clubs, Inc. v. Commissioner May 22, 2000 No. 13251-98 2000 T.C. Memo. 167; 79 T.C.M. 2060; 2000 Tax Ct. Memo LEXIS 207
- Krukowski v. Commissioner May 22, 2000 No. 7765-98 114 T.C. 366; 2000 U.S. Tax Ct. LEXIS 31; 114 T.C. No. 25
- Thomas P. and Ermina A. Krukowski v. Commissioner May 22, 2000 114 T.C. No. 25
- Torpie v. Commissioner May 22, 2000 No. 858-99 2000 T.C. Memo. 168; 79 T.C.M. 2064; 2000 Tax Ct. Memo LEXIS 203
- Corson v. Commissioner May 18, 2000 No. 27181-85 114 T.C. 354; 2000 U.S. Tax Ct. LEXIS 30; 114 T.C. No. 24
- Dejoy v. Commissioner May 18, 2000 No. 10893-98 2000 T.C. Memo. 162; 79 T.C.M. 2047; 2000 Tax Ct. Memo LEXIS 200
- Durham Farms 1 v. Commissioner May 18, 2000 No. 2465-94; 2468-94; 5104-94; 5105-94 2000 T.C. Memo. 159; 79 T.C.M. 2009; 2000 Tax Ct. Memo LEXIS 201
- Estate of Schoeneman v. Commissioner May 18, 2000 No. 15230-97 2000 T.C. Memo. 161; 79 T.C.M. 2045; 2000 Tax Ct. Memo LEXIS 198
- Pearson v. Commissioner May 18, 2000 No. 15981-98 2000 T.C. Memo. 160; 2000 Tax Ct. Memo LEXIS 199
- Thomas Corson and Judith Corson v. Commissioner May 18, 2000 114 T.C. No. 24