2001
248 United States Tax Court opinions from 2001.
- Parker v. Comm'r Aug 21, 2001 117 T.C. 63; 2001 U.S. Tax Ct. LEXIS 38; 117 T.C. No. 6
- Textron Inc. and Subsidiary Companies v. Commissioner Aug 21, 2001 117 T.C. No. 7
- Textron Inc. v. Comm'r Aug 21, 2001 117 T.C. 67; 2001 U.S. Tax Ct. LEXIS 37; 117 T.C. No. 7
- BRAZORIA COUNTY STEWART FOOD MKTS. v. COMMISSIONER Aug 14, 2001 2001 T.C. Memo. 220; 82 T.C.M. 435; 2001 Tax Ct. Memo LEXIS 254
- Haas & Associates Accountancy Corporation v. Commissioner Aug 10, 2001 117 T.C. No. 5
- Reytblatt v. Comm'r Aug 8, 2001 2001 T.C. Memo. 209; 82 T.C.M. 398; 2001 Tax Ct. Memo LEXIS 242
- FOX v. COMMISSIONER Aug 7, 2001 2001 T.C. Memo. 208; 82 T.C.M. 395; 2001 Tax Ct. Memo LEXIS 241
- LOBE v. COMMISSIONER Aug 6, 2001 2001 T.C. Memo. 204; 82 T.C.M. 373; 2001 Tax Ct. Memo LEXIS 239
- CASHMAN v. COMMISSIONER Aug 1, 2001 2001 T.C. Memo. 199; 82 T.C.M. 356; 2001 Tax Ct. Memo LEXIS 232
- Illinois Tool Works, Inc. & Subsidiaries v. Commissioner Jul 31, 2001 117 T.C. No. 4
- ESTATE OF HARVEY FEINSMITH v. COMMISSIONER Jul 27, 2001 2001 T.C. Memo. 194; 82 T.C.M. 325; 2001 Tax Ct. Memo LEXIS 229
- CHICAGO MERCANTILE EXCH. v. COMMISSIONER Jul 24, 2001 2001 T.C. Memo. 189; 82 T.C.M. 301; 2001 Tax Ct. Memo LEXIS 220
- Stephen T. Fan and Landa C. Fan v. Commissioner Jul 24, 2001 117 T.C. No. 3
- SERVICE v. COMMISSIONER Jul 20, 2001 2001 T.C. Memo. 181; 2001 Tax Ct. Memo LEXIS 266
- EMMIT v. COMMISSIONER Jul 19, 2001 2001 T.C. Memo. 179; 82 T.C.M. 197; 2001 Tax Ct. Memo LEXIS 210
- UAL Corporation and Subsidiaries v. Commissioner Jul 13, 2001 117 T.C. No. 2
- CIM TRUST v. COMMISSIONER Jul 12, 2001 2001 T.C. Memo. 172; 82 T.C.M. 161; 2001 Tax Ct. Memo LEXIS 204
- Pelham v. Comm'r Jul 12, 2001 2001 T.C. Memo. 173; 82 T.C.M. 164; 2001 Tax Ct. Memo LEXIS 205
- ESTATE OF GLADYS J. COOK v. COMMISSIONER Jul 9, 2001 2001 T.C. Memo. 170; 82 T.C.M. 154; 2001 Tax Ct. Memo LEXIS 202
- LABORERS' INT'L UNION OF NORTH AMERICA v. COMMISSIONER Jul 9, 2001 2001 T.C. Memo. 171; 82 T.C.M. 158; 170 L.R.R.M. (BNA) 3083; 2001 Tax Ct. Memo LEXIS 201
- ESTATE OF H.A. TRUE v. COMMISSIONER Jul 6, 2001 2001 T.C. Memo. 167; 82 T.C.M. 27; 2001 Tax Ct. Memo LEXIS 199
- GlaxoSmithKline Holdings (Americas) Inc. v. Commissioner Jul 5, 2001 117 T.C. No. 1
- Glaxosmithkline Holdings Inc.v Comm'r Jul 5, 2001 117 T.C. 1; 81 T.C.M. 4127; 2001 U.S. Tax Ct. LEXIS 32; 117 T.C. No. 1
- ELLIOTT v. COMMISSIONER Jul 3, 2001 2001 T.C. Memo. 164; 82 T.C.M. 13; 2001 Tax Ct. Memo LEXIS 193
- KAUFMAN v. COMMISSIONER Jul 2, 2001 2001 T.C. Memo. 161; 82 T.C.M. 1; 2001 Tax Ct. Memo LEXIS 188
- CHRYSLER CORP. v. COMMISSIONER OF INTERNAL REVENUE Jun 29, 2001 116 T.C. 465; 81 T.C.M. 4124; 2001 U.S. Tax Ct. LEXIS 31; 116 T.C. No. 30
- Chrysler Corporation v. Commissioner Jun 29, 2001 116 T.C. No. 30; 116 T.C. 465
- VAJDA v. COMMISSIONER Jun 29, 2001 2001 T.C. Memo. 159; 81 T.C.M. 1866; 2001 Tax Ct. Memo LEXIS 187
- DESERIO v. COMMISSIONER Jun 27, 2001 2001 T.C. Memo. 154; 81 T.C.M. 1823; 2001 Tax Ct. Memo LEXIS 181
- SMARTHEALTH, INC. v. COMMISSIONER Jun 20, 2001 2001 T.C. Memo. 145; 81 T.C.M. 1777; 2001 Tax Ct. Memo LEXIS 173
- D. G. Smalley and Nell R. Smalley v. Commissioner Jun 14, 2001 116 T.C. No. 29; 116 T.C. 450
- SMALLEY v. COMMISSIONER OF INTERNAL REVENUE Jun 14, 2001 116 T.C. 450; 2001 U.S. Tax Ct. LEXIS 30; 116 T.C. No. 29
- JOHNSON v. COMMISSIONER Jun 13, 2001 2001 T.C. Summary Opinion 88; 2001 Tax Ct. Summary LEXIS 191
- Earl G. Higbee and Lesley A. Higbee v. Commissioner Jun 6, 2001 116 T.C. No. 28; 116 T.C. 438
- ESTATE OF COSTANZA v. COMMISSIONER Jun 4, 2001 2001 T.C. Memo. 128; 81 T.C.M. 1693; 2001 Tax Ct. Memo LEXIS 156
- David J. Lychuk and Mary K. Lychuk v. Commissioner May 31, 2001 116 T.C. No. 27
- BRINCAT v. COMMISSIONER May 25, 2001 2001 T.C. Memo. 124; 81 T.C.M. 1674; 2001 Tax Ct. Memo LEXIS 152
- James A. Rochelle v. Commissioner May 24, 2001 116 T.C. No. 26; 116 T.C. 356
- Medchem (P.R.), Inc. v. Commissioner May 18, 2001 116 T.C. No. 25
- METRO LEASING & DEV. CORP. v. COMMISSIONER May 18, 2001 2001 T.C. Memo. 119; 81 T.C.M. 1644; 2001 Tax Ct. Memo LEXIS 146
- Gary D. and Lindy Combrink v. Commissioner May 15, 2001 116 T.C. No. 24
- Estate of Edward Wenner v. Commissioner May 14, 2001 116 T.C. No. 22; 116 T.C. 284
- ESTATE OF EDWARD WENNER v. COMMISSIONER OF INTERNAL REVENUE May 14, 2001 116 T.C. 284; 2001 U.S. Tax Ct. LEXIS 23; 116 T.C. No. 22
- Frontier Chevrolet Co. v. Commissioner May 14, 2001 116 T.C. No. 23; 116 T.C. 289
- DYNADECK ROTARY SYS. v. COMMISSIONER May 10, 2001 2001 T.C. Memo. 113; 81 T.C.M. 1611; 2001 Tax Ct. Memo LEXIS 139
- MOWAFI v. COMMISSIONER May 10, 2001 2001 T.C. Memo. 111; 81 T.C.M. 1605; 2001 Tax Ct. Memo LEXIS 138
- Michael Vetrano and Patricia Vetrano v. Commissioner Apr 25, 2001 116 T.C. No. 21; 116 T.C. 272
- Dudley and Dorothy Moorhous v. Commissioner Apr 23, 2001 116 T.C. No. 20; 116 T.C. 263
- James R. Kennedy v. Commissioner Apr 23, 2001 116 T.C. No. 19; 116 T.C. 255
- ESTATE OF MARY B. BULL v. COMMISSIONER Apr 13, 2001 2001 T.C. Memo. 92; 81 T.C.M. 1519; 2001 Tax Ct. Memo LEXIS 115