2001
632 United States Tax Court opinions from 2001.
- ESTATE OF ELEANOR T.R. TROTTER v. COMMISSIONER Sep 21, 2001 2001 T.C. Memo. 250; 82 T.C.M. 633; 2001 Tax Ct. Memo LEXIS 287
- O'BRIEN v. COMMISSIONER Sep 21, 2001 No. 8217-00S 2001 T.C. Summary Opinion 148; 2001 Tax Ct. Summary LEXIS 255
- Sklar v. Comm'r Sep 21, 2001 2001 T.C. Memo. 251; 82 T.C.M. 638; 2001 Tax Ct. Memo LEXIS 288
- VELASCO v. COMMISSIONER Sep 21, 2001 2001 T.C. Memo. 252; 82 T.C.M. 640; 2001 Tax Ct. Memo LEXIS 286
- COHEN v. COMMISSIONER Sep 20, 2001 2001 T.C. Memo. 249; 82 T.C.M. 627; 2001 Tax Ct. Memo LEXIS 285
- LEVITT v. COMMISSIONER Sep 20, 2001 No. 15055-99S 2001 T.C. Summary Opinion 147; 2001 Tax Ct. Summary LEXIS 253
- MAYO v. COMMISSIONER Sep 20, 2001 No. 14686-99S 2001 T.C. Summary Opinion 146; 2001 Tax Ct. Summary LEXIS 254
- Gregg v. Comm'r Sep 19, 2001 No. 13188-96 2001 T.C. Memo. 245; 82 T.C.M. 588; 2001 Tax Ct. Memo LEXIS 281
- IHC CARE, INC. v. COMMISSIONER Sep 19, 2001 No. 14601-99X 2001 T.C. Memo. 248; 82 T.C.M. 617; 2001 Tax Ct. Memo LEXIS 282
- IHC GROUP v. COMMISSIONER Sep 19, 2001 No. 14599-99X 2001 T.C. Memo. 247; 82 T.C.M. 606; 2001 Tax Ct. Memo LEXIS 283
- IHC Health Plans, Inc.v Comm'r Sep 19, 2001 No. 14600-99X 2001 T.C. Memo. 246; 82 T.C.M. 593; 2001 Tax Ct. Memo LEXIS 284
- CHRYSLER CORP. v. COMMISSIONER Sep 18, 2001 2001 T.C. Memo. 244; 82 T.C.M. 580; 2001 Tax Ct. Memo LEXIS 279
- HERNANDEZ v. COMMISSIONER Sep 18, 2001 No. 3792-00S 2001 T.C. Summary Opinion 144; 2001 Tax Ct. Summary LEXIS 251
- JOHNSON v. COMMISSIONER Sep 18, 2001 No. 8535-00S 2001 T.C. Summary Opinion 145; 2001 Tax Ct. Summary LEXIS 252
- LABATO v. COMMISSIONER Sep 18, 2001 No. 4781-99 2001 T.C. Memo. 243; 82 T.C.M. 579; 2001 Tax Ct. Memo LEXIS 280
- BARNARD v. COMMISSIONER Sep 17, 2001 2001 T.C. Memo. 242; 82 T.C.M. 571; 2001 Tax Ct. Memo LEXIS 277
- CARALAN TRUST v. COMMISSIONER Sep 17, 2001 No. 10151-99 2001 T.C. Memo. 241; 82 T.C.M. 559; 2001 Tax Ct. Memo LEXIS 278
- Brian and Tina Nicklaus v. Commissioner Sep 14, 2001 117 T.C. No. 10
- Brodsky v. Comm'r Sep 14, 2001 No. 18571-98 2001 T.C. Memo. 240; 82 T.C.M. 505; 2001 Tax Ct. Memo LEXIS 274
- ESTATE OF HAINES B. GAFFNER v. COMMISSIONER Sep 14, 2001 No. 5522-00; No. 5523-00 2001 T.C. Memo. 239; 82 T.C.M. 501; 2001 Tax Ct. Memo LEXIS 276
- JEFFRIES v. COMMISSIONER Sep 14, 2001 No. 10063-99S 2001 T.C. Summary Opinion 143; 2001 Tax Ct. Summary LEXIS 248
- LEWIS v. COMMISSIONER Sep 14, 2001 No. 1321-00S 2001 T.C. Summary Opinion 142; 2001 Tax Ct. Summary LEXIS 249
- LOWRY v. COMMISSIONER Sep 14, 2001 2001 T.C. Memo. 238; 82 T.C.M. 499; 2001 Tax Ct. Memo LEXIS 275
- MYERS v. COMMISSIONER Sep 14, 2001 No. 15862-99S; No. 16247-99S 2001 T.C. Summary Opinion 141; 2001 Tax Ct. Summary LEXIS 250
- Nicklaus v. Comm'r Sep 14, 2001 No. 4221-00L 117 T.C. 117; 2001 U.S. Tax Ct. LEXIS 41; 117 T.C. No. 10
- ESTATE OF JAMES W. BOYLE v. COMMISSIONER Sep 10, 2001 No. 18586-98 2001 T.C. Memo. 235; 82 T.C.M. 488; 2001 Tax Ct. Memo LEXIS 271
- FAIRCHILD v. COMMISSIONER Sep 10, 2001 No. 21918-97 2001 T.C. Memo. 237; 82 T.C.M. 495; 2001 Tax Ct. Memo LEXIS 273
- FRIEDLAND v. COMMISSIONER Sep 10, 2001 No. 14267-99 2001 T.C. Memo. 236; 82 T.C.M. 492; 2001 Tax Ct. Memo LEXIS 272
- SATRANG v. COMMISSIONER Sep 10, 2001 2001 T.C. Summary Opinion 140; 2001 Tax Ct. Summary LEXIS 247
- BEALS BROS. MGMT. CORP. v. COMMISSIONER Sep 6, 2001 2001 T.C. Memo. 234; 82 T.C.M. 485; 2001 Tax Ct. Memo LEXIS 269
- TINNELL v. COMMISSIONER Sep 6, 2001 No. 20318-97 2001 T.C. Memo. 233; 82 T.C.M. 482; 2001 Tax Ct. Memo LEXIS 270
- BERNARD v. COMMISSIONER Sep 5, 2001 No. 1601-01S 2001 T.C. Summary Opinion 138; 2001 Tax Ct. Summary LEXIS 246
- BOKMAN v. COMMISSIONER Sep 5, 2001 No. 14105-99S 2001 T.C. Summary Opinion 137; 2001 Tax Ct. Summary LEXIS 245
- CONSOLE v. COMMISSIONER Sep 5, 2001 2001 T.C. Memo. 232; 82 T.C.M. 479; 2001 Tax Ct. Memo LEXIS 268
- FERIANTE v. COMMISSIONER Sep 5, 2001 No. 187-00S 2001 T.C. Summary Opinion 139; 2001 Tax Ct. Summary LEXIS 243
- THOMAS v. COMMISSIONER Sep 5, 2001 No. 3672-00S 2001 T.C. Summary Opinion 136; 2001 Tax Ct. Summary LEXIS 244
- COTTA v. COMMISSIONER Sep 4, 2001 No. 16488-99S 2001 T.C. Summary Opinion 133; 2001 Tax Ct. Summary LEXIS 241
- FARRIS v. COMMISSIONER Sep 4, 2001 No. 2251-00S 2001 T.C. Summary Opinion 132; 2001 Tax Ct. Summary LEXIS 240
- HOLBROOK v. COMMISSIONER Sep 4, 2001 No. 17423-99S 2001 T.C. Summary Opinion 135; 2001 Tax Ct. Summary LEXIS 239
- MORIN v. COMMISSIONER Sep 4, 2001 No. 6078-00S 2001 T.C. Summary Opinion 134; 2001 Tax Ct. Summary LEXIS 242
- KHEN THI & HONG VAN HUYNH v. COMMISSIONER Aug 30, 2001 No. 4388-99S; No. 1861-00S 2001 T.C. Summary Opinion 131; 2001 Tax Ct. Summary LEXIS 238
- Joseph D. Specking v. Commissioner Aug 28, 2001 117 T.C. No. 9
- Specking v. Comm'r Aug 28, 2001 No. 12010-99; No. 12348-99; No. 14496-99 117 T.C. 95; 2001 U.S. Tax Ct. LEXIS 40; 117 T.C. No. 9
- PAYNE v. COMMISSIONER Aug 27, 2001 No. 980-95; No. 26812-95 2001 T.C. Memo. 231; 82 T.C.M. 477; 2001 Tax Ct. Memo LEXIS 264
- Combrink v. Comm'r Aug 23, 2001 117 T.C. 82; 2001 U.S. Tax Ct. LEXIS 57; 117 T.C. No. 8
- ESTATE OF PATTIE WELDER EDWARDS v. COMMISSIONER Aug 23, 2001 No. 10172-99 2001 T.C. Memo. 229; 82 T.C.M. 471; 2001 Tax Ct. Memo LEXIS 262
- Gary D. and Lindy H. Combrink v. Commissioner Aug 23, 2001 117 T.C. No. 8
- ROTHBARD v. COMMISSIONER Aug 23, 2001 2001 T.C. Memo. 230; 2001 Tax Ct. Memo LEXIS 263
- HUMBLE v. COMMISSIONER Aug 22, 2001 No. 4185-00S 2001 T.C. Summary Opinion 129; 2001 Tax Ct. Summary LEXIS 236
- SMITH v. COMMISSIONER Aug 22, 2001 No. 3576-00S 2001 T.C. Summary Opinion 130; 2001 Tax Ct. Summary LEXIS 237