2001
632 United States Tax Court opinions from 2001.
- RANDLE v. COMMISSIONER Jul 31, 2001 No. 10014-00S 2001 T.C. Summary Opinion 115; 2001 Tax Ct. Summary LEXIS 221
- ZANATH v. COMMISSIONER Jul 31, 2001 No. 15294-99S 2001 T.C. Summary Opinion 118; 2001 Tax Ct. Summary LEXIS 222
- BECK v. COMMISSIONER Jul 30, 2001 No. 14577-98; No. 14578-98 2001 T.C. Memo. 198; 82 T.C.M. 347; 2001 Tax Ct. Memo LEXIS 230
- DAMRON AUTO PARTS, INC. v. COMMISSIONER Jul 30, 2001 No. 5661-00 2001 T.C. Memo. 197; 82 T.C.M. 344; 2001 Tax Ct. Memo LEXIS 231
- COX v. COMMISSIONER Jul 27, 2001 No. 9989-99; No. 9990-99; No. 9991-99 2001 T.C. Memo. 196; 82 T.C.M. 336; 2001 Tax Ct. Memo LEXIS 227
- 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
- REUBEN v. COMMISSIONER Jul 27, 2001 No. 3215-00 2001 T.C. Memo. 193; 82 T.C.M. 324; 2001 Tax Ct. Memo LEXIS 226
- SUNIK v. COMMISSIONER Jul 27, 2001 No. 9941-99 2001 T.C. Memo. 195; 82 T.C.M. 333; 2001 Tax Ct. Memo LEXIS 228
- LAND v. COMMISSIONER Jul 26, 2001 No. 3034-00S 2001 T.C. Summary Opinion 111; 2001 Tax Ct. Summary LEXIS 216
- LANDRUM v. COMMISSIONER Jul 26, 2001 No. 919-00S 2001 T.C. Summary Opinion 112; 2001 Tax Ct. Summary LEXIS 217
- MANAGAN v. COMMISSIONER Jul 26, 2001 No. 6795-99 2001 T.C. Memo. 192; 82 T.C.M. 322; 2001 Tax Ct. Memo LEXIS 225
- MORCOS v. COMMISSIONER Jul 26, 2001 No. 6394-00S 2001 T.C. Summary Opinion 114; 2001 Tax Ct. Summary LEXIS 218
- PARAMORE v. COMMISSIONER Jul 26, 2001 No. 2041-00S 2001 T.C. Summary Opinion 113; 2001 Tax Ct. Summary LEXIS 215
- MCMAHAN v. COMMISSIONER Jul 25, 2001 No. 14282-99L 2001 T.C. Memo. 191; 82 T.C.M. 320; 2001 Tax Ct. Memo LEXIS 224
- MOTAGHAYER v. COMMISSIONER Jul 25, 2001 No. 15237-99S 2001 T.C. Summary Opinion 109; 2001 Tax Ct. Summary LEXIS 214
- TIETIG v. COMMISSIONER Jul 25, 2001 No. 5884-98 2001 T.C. Memo. 190; 82 T.C.M. 304; 2001 Tax Ct. Memo LEXIS 223
- WILSON v. COMMISSIONER Jul 25, 2001 No. 3796-00S 2001 T.C. Summary Opinion 108; 2001 Tax Ct. Summary LEXIS 212
- WOODLEE v. COMMISSIONER Jul 25, 2001 No. 10897-98S 2001 T.C. Summary Opinion 110; 2001 Tax Ct. Summary LEXIS 213
- BENDICKSON v. COMMISSIONER Jul 24, 2001 No. 786-00S 2001 T.C. Summary Opinion 107; 2001 Tax Ct. Summary LEXIS 211
- BILZERIAN v. COMMISSIONER Jul 24, 2001 No. 10201-95 2001 T.C. Memo. 187; 82 T.C.M. 295; 2001 Tax Ct. Memo LEXIS 222
- CHICAGO MERCANTILE EXCH. v. COMMISSIONER Jul 24, 2001 2001 T.C. Memo. 189; 82 T.C.M. 301; 2001 Tax Ct. Memo LEXIS 220
- Fan v. Comm'r Jul 24, 2001 No. 17036-99 117 T.C. 32; 2001 U.S. Tax Ct. LEXIS 34; 117 T.C. No. 3
- Stephen T. Fan and Landa C. Fan v. Commissioner Jul 24, 2001 117 T.C. No. 3
- WOLGAMOTT v. COMMISSIONER Jul 24, 2001 No. 3320-00 2001 T.C. Memo. 188; 82 T.C.M. 300; 2001 Tax Ct. Memo LEXIS 221
- CHRISTENSEN v. COMMISSIONER Jul 23, 2001 No. 16479-99 2001 T.C. Memo. 185; 82 T.C.M. 286; 2001 Tax Ct. Memo LEXIS 219
- EMERSON v. COMMISSIONER Jul 23, 2001 No. 10221-99 2001 T.C. Memo. 186; 2 T.C.M. 292; 2001 Tax Ct. Memo LEXIS 217
- FUJIYAMA v. COMMISSIONER Jul 23, 2001 No. 16533-99S 2001 T.C. Summary Opinion 105; 2001 Tax Ct. Summary LEXIS 210
- NICHOLAS v. COMMISSIONER Jul 23, 2001 No. 423-98S 2001 T.C. Summary Opinion 106; 2001 Tax Ct. Summary LEXIS 209
- SERFUSTINI v. COMMISSIONER Jul 23, 2001 No. 14383-99 2001 T.C. Memo. 183; 82 T.C.M. 274; 2001 Tax Ct. Memo LEXIS 218
- WEIR v. COMMISSIONER Jul 23, 2001 No. 11550-99 2001 T.C. Memo. 184; 82 T.C.M. 281; 2001 Tax Ct. Memo LEXIS 216
- ESTATE OF FRANK JOHNSON v. COMMISSIONER Jul 20, 2001 No. 14518-97; No. 14519-97; No. 14520-97; No. 14521-97; No. 14522-97 2001 T.C. Memo. 182; 2001 Tax Ct. Memo LEXIS 265
- GEALER v. COMMISSIONER Jul 20, 2001 No. 8232-99 2001 T.C. Memo. 180; 2001 Tax Ct. Memo LEXIS 267
- SERVICE v. COMMISSIONER Jul 20, 2001 2001 T.C. Memo. 181; 2001 Tax Ct. Memo LEXIS 266
- CARMENA v. COMMISSIONER Jul 19, 2001 No. 3412-99 2001 T.C. Memo. 177; 82 T.C.M. 184; 2001 Tax Ct. Memo LEXIS 212
- EMMIT v. COMMISSIONER Jul 19, 2001 2001 T.C. Memo. 179; 82 T.C.M. 197; 2001 Tax Ct. Memo LEXIS 210
- MUELLER v. COMMISSIONER Jul 19, 2001 No. 3336-95 2001 T.C. Memo. 178; 82 T.C.M. 190; 2001 Tax Ct. Memo LEXIS 211
- PINE CREEK FARMS, LTD. v. COMMISSIONER Jul 17, 2001 No. 16033-99 2001 T.C. Memo. 176; 82 T.C.M. 181; 2001 Tax Ct. Memo LEXIS 209
- WESTPAC PAC. FOODS v. COMMISSIONER Jul 16, 2001 No. 12400-99 2001 T.C. Memo. 175; 82 T.C.M. 175; 2001 Tax Ct. Memo LEXIS 208
- ESTATE OF MARVIN M. SCHWAN v. COMMISSIONER Jul 13, 2001 No. 21554-97; No. 21555-97 2001 T.C. Memo. 174; 82 T.C.M. 168; 2001 Tax Ct. Memo LEXIS 207
- MOSIER v. COMMISSIONER Jul 13, 2001 No. 9492-99S 2001 T.C. Summary Opinion 104; 2001 Tax Ct. Summary LEXIS 208
- UAL Corp. v. Comm'r Jul 13, 2001 No. 18573-98 117 T.C. 7; 82 T.C.M. 4130; 2001 U.S. Tax Ct. LEXIS 33; 117 T.C. No. 2
- 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
- DE BOTH v. COMMISSIONER Jul 9, 2001 No. 438-00S 2001 T.C. Summary Opinion 103; 2001 Tax Ct. Summary LEXIS 207
- 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
- ROMER v. COMMISSIONER Jul 6, 2001 No. 11646-97 2001 T.C. Memo. 168; 82 T.C.M. 132; 2001 Tax Ct. Memo LEXIS 198
- SYKES v. COMMISSIONER Jul 6, 2001 No. 3844-00 2001 T.C. Memo. 169; 82 T.C.M. 147; 2001 Tax Ct. Memo LEXIS 200