2001
632 United States Tax Court opinions from 2001.
- ALLISON v. COMMISSIONER Oct 11, 2001 No. 13733-99S 2001 T.C. Summary Opinion 161; 2001 Tax Ct. Summary LEXIS 269
- HARRIS v. COMMISSIONER Oct 11, 2001 2001 T.C. Memo. 281; 82 T.C.M. 807; 2001 Tax Ct. Memo LEXIS 316
- HOYT & SONS RANCH PROPS. v. COMMISSIONER Oct 11, 2001 2001 T.C. Memo. 282; 82 T.C.M. 809; 2001 Tax Ct. Memo LEXIS 318
- OBRIOT v. COMMISSIONER Oct 11, 2001 No. 5465-00S 2001 T.C. Summary Opinion 162; 2001 Tax Ct. Summary LEXIS 268
- YATES v. COMMISSIONER Oct 11, 2001 No. 5386-00; No. 8504-00 2001 T.C. Memo. 280; 82 T.C.M. 805; 2001 Tax Ct. Memo LEXIS 317
- COMEY v. COMMISSIONER Oct 10, 2001 2001 T.C. Memo. 275; 82 T.C.M. 766; 2001 Tax Ct. Memo LEXIS 313
- FLINT INDUS. v. COMMISSIONER Oct 10, 2001 No. 10645-97 2001 T.C. Memo. 276; 82 T.C.M. 778; 2001 Tax Ct. Memo LEXIS 311
- LOPEZ v. COMMISSIONER Oct 10, 2001 2001 T.C. Memo. 278; 82 T.C.M. 798; 2001 Tax Ct. Memo LEXIS 314
- MUELLER v. COMMISSIONER Oct 10, 2001 2001 T.C. Memo. 274; 82 T.C.M. 764; 2001 Tax Ct. Memo LEXIS 310
- NEW GAMING SYS. v. COMMISSIONER Oct 10, 2001 No. 11597-99; No. 18726-99 2001 T.C. Memo. 277; 82 T.C.M. 794; 2001 Tax Ct. Memo LEXIS 312
- NORTHSTATE TAX CONSULTANTS v. COMMISSIONER Oct 10, 2001 2001 T.C. Memo. 279; 82 T.C.M. 804; 2001 Tax Ct. Memo LEXIS 315
- SINGH v. COMMISSIONER Oct 10, 2001 No. 5032-00S 2001 T.C. Summary Opinion 160; 2001 Tax Ct. Summary LEXIS 267
- BECK v. COMMISSIONER Oct 9, 2001 No. 12215-99; No. 12216-99; No. 12217-99 2001 T.C. Memo. 270; 82 T.C.M. 738; 2001 Tax Ct. Memo LEXIS 309
- CERAND & CO. v. COMMISSIONER Oct 9, 2001 2001 T.C. Memo. 271; 82 T.C.M. 755; 2001 Tax Ct. Memo LEXIS 306
- LIMITED GAMING OF AMERICA, INC. v. COMMISSIONER Oct 9, 2001 2001 T.C. Memo. 273; 82 T.C.M. 761; 2001 Tax Ct. Memo LEXIS 307
- TIPP v. COMMISSIONER Oct 9, 2001 2001 T.C. Memo. 272; 82 T.C.M. 759; 2001 Tax Ct. Memo LEXIS 308
- CHAN v. COMMISSIONER Oct 4, 2001 2001 T.C. Memo. 268; 82 T.C.M. 727; 2001 Tax Ct. Memo LEXIS 304
- EDDIE CORDES, INC. v. COMMISSIONER Oct 4, 2001 No. 18131-98 2001 T.C. Memo. 265; 82 T.C.M. 714; 2001 Tax Ct. Memo LEXIS 305
- MITCHELL v. COMMISSIONER Oct 4, 2001 No. 413-00 2001 T.C. Memo. 269; 82 T.C.M. 732; 2001 Tax Ct. Memo LEXIS 302
- PENN v. COMMISSIONER Oct 4, 2001 2001 T.C. Memo. 267; 82 T.C.M. 723; 2001 Tax Ct. Memo LEXIS 301
- PRIETO v. COMMISSIONER Oct 4, 2001 No. 12606-99 2001 T.C. Memo. 266; 82 T.C.M. 716; 2001 Tax Ct. Memo LEXIS 303
- B & D FOUNDS., INC. v. COMMISSIONER Oct 3, 2001 2001 T.C. Memo. 262; 82 T.C.M. 692; 2001 Tax Ct. Memo LEXIS 298
- COMBS v. COMMISSIONER Oct 3, 2001 2001 T.C. Memo. 264; 82 T.C.M. 712; 2001 Tax Ct. Memo LEXIS 300
- ESTATE OF ELMA MIDDLETON DAILEY v. COMMISSIONER Oct 3, 2001 No. 6251-00; No. 6262-00 2001 T.C. Memo. 263; 82 T.C.M. 710; 2001 Tax Ct. Memo LEXIS 299
- LEBOUEF v. COMMISSIONER Oct 3, 2001 No. 15785-99 2001 T.C. Memo. 261; 82 T.C.M. 685; 2001 Tax Ct. Memo LEXIS 297
- Intermet Corp. v. Comm'r Oct 2, 2001 No. 8246-97 117 T.C. 133; 2001 U.S. Tax Ct. LEXIS 44; 117 T.C. No. 13
- Intermet Corporation & Subsidiaries v. Commissioner Oct 2, 2001 117 T.C. No. 13
- BEMIDJI DISTRIB. CO. v. COMMISSIONER Oct 1, 2001 No. 7186-99; No. 7264-99 2001 T.C. Memo. 260; 82 T.C.M. 677; 2001 Tax Ct. Memo LEXIS 295
- IHLENFELDT v. COMMISSIONER Oct 1, 2001 2001 T.C. Memo. 259; 82 T.C.M. 673; 2001 Tax Ct. Memo LEXIS 296
- Boyd v. Comm'r Sep 28, 2001 117 T.C. 127; 2001 U.S. Tax Ct. LEXIS 43; 117 T.C. No. 12
- ESTATE OF JOHN L. BAIRD v. COMMISSIONER Sep 28, 2001 2001 T.C. Memo. 258; 82 T.C.M. 666; 2001 Tax Ct. Memo LEXIS 292
- FREEMAN v. COMMISSIONER Sep 28, 2001 2001 T.C. Memo. 254; 82 T.C.M. 643; 2001 Tax Ct. Memo LEXIS 290
- Gary G. Boyd v. Commissioner Sep 28, 2001 117 T.C. No. 12
- MOTLEY v. COMMISSIONER Sep 28, 2001 2001 T.C. Memo. 257; 82 T.C.M. 664; 2001 Tax Ct. Memo LEXIS 293
- PATTON v. COMMISSIONER Sep 28, 2001 No. 5892-00 2001 T.C. Memo. 256; 82 T.C.M. 661; 2001 Tax Ct. Memo LEXIS 294
- SNYDER v. COMMISSIONER Sep 28, 2001 2001 T.C. Memo. 255; 82 T.C.M. 651; 2001 Tax Ct. Memo LEXIS 291
- BURTON v. COMMISSIONER Sep 26, 2001 No. 5613-00S 2001 T.C. Summary Opinion 155; 2001 Tax Ct. Summary LEXIS 263
- ESTATE OF PAUL CAMPANA v. COMMISSIONER Sep 26, 2001 No. 8812-00S 2001 T.C. Summary Opinion 159; 2001 Tax Ct. Summary LEXIS 266
- MEYER v. COMMISSIONER Sep 26, 2001 No. 7403-00S 2001 T.C. Summary Opinion 157; 2001 Tax Ct. Summary LEXIS 264
- NAEMI v. COMMISSIONER Sep 26, 2001 No. 8339-00S 2001 T.C. Summary Opinion 158; 2001 Tax Ct. Summary LEXIS 265
- RAMEY v. COMMISSIONER Sep 26, 2001 2001 T.C. Summary Opinion 156; 2001 Tax Ct. Summary LEXIS 262
- CLAYBORN v. COMMISSIONER Sep 25, 2001 No. 978-00S 2001 T.C. Summary Opinion 152; 2001 Tax Ct. Summary LEXIS 258
- DAVIS v. COMMISSIONER Sep 25, 2001 No. 17837-99S 2001 T.C. Summary Opinion 151; 2001 Tax Ct. Summary LEXIS 261
- Ervin Michael Sarrell v. Commissioner Sep 25, 2001 117 T.C. No. 11
- REESE v. COMMISSIONER Sep 25, 2001 No. 3140-00S 2001 T.C. Summary Opinion 153; 2001 Tax Ct. Summary LEXIS 260
- Sarrell v. Comm'r Sep 25, 2001 No. 6044-01L 117 T.C. 122; 2001 U.S. Tax Ct. LEXIS 42; 117 T.C. No. 11
- VIRGILIO DELA CRUZ & MILAGROS DELA CRUZ v. COMMISSIONER Sep 25, 2001 No. 1414-00S 2001 T.C. Summary Opinion 154; 2001 Tax Ct. Summary LEXIS 259
- CHAMA v. COMMISSIONER Sep 24, 2001 2001 T.C. Memo. 253; 82 T.C.M. 642; 2001 Tax Ct. Memo LEXIS 289
- HELD v. COMMISSIONER Sep 24, 2001 No. 6972-00S 2001 T.C. Summary Opinion 149; 2001 Tax Ct. Summary LEXIS 257
- MEJNARTOWICZ v. COMMISSIONER Sep 24, 2001 No. 318-00S 2001 T.C. Summary Opinion 150; 2001 Tax Ct. Summary LEXIS 256