2001
632 United States Tax Court opinions from 2001.
- BEITEL v. COMMISSIONER Jul 5, 2001 No. 17769-99S 2001 T.C. Summary Opinion 101; 2001 Tax Ct. Summary LEXIS 205
- 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
- GOODCHILD v. COMMISSIONER Jul 5, 2001 No. 1254-00S 2001 T.C. Summary Opinion 102; 2001 Tax Ct. Summary LEXIS 206
- KEY v. COMMISSIONER Jul 5, 2001 No. 15117-98 2001 T.C. Memo. 166; 82 T.C.M. 23; 2001 Tax Ct. Memo LEXIS 197
- ELLIOTT v. COMMISSIONER Jul 3, 2001 2001 T.C. Memo. 164; 82 T.C.M. 13; 2001 Tax Ct. Memo LEXIS 193
- NILSEN v. COMMISSIONER Jul 3, 2001 No. 17295-99; No. 17296-99 2001 T.C. Memo. 163; 82 T.C.M. 7; 2001 Tax Ct. Memo LEXIS 196
- RUGGIERO v. COMMISSIONER Jul 3, 2001 No. 9561-00 2001 T.C. Memo. 162; 82 T.C.M. 3; 2001 Tax Ct. Memo LEXIS 195
- VAKSMAN v. COMMISSIONER Jul 3, 2001 No. 4741-00 2001 T.C. Memo. 165; 82 T.C.M. 19; 2001 Tax Ct. Memo LEXIS 194
- GUNDRY v. COMMISSIONER Jul 2, 2001 No. 9543-00S 2001 T.C. Summary Opinion 100; 2001 Tax Ct. Summary LEXIS 204
- 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
- O'CONNELL v. COMMISSIONER Jun 29, 2001 No. 16647-98 2001 T.C. Memo. 158; 81 T.C.M. 1861; 2001 Tax Ct. Memo LEXIS 186
- VAJDA v. COMMISSIONER Jun 29, 2001 2001 T.C. Memo. 159; 81 T.C.M. 1866; 2001 Tax Ct. Memo LEXIS 187
- WAGNER CONSTR., INC. v. COMMISSIONER Jun 29, 2001 No. 3819-99 2001 T.C. Memo. 160; 81 T.C.M. 1869; 2001 Tax Ct. Memo LEXIS 185
- Barmes v. Comm'r Jun 28, 2001 No. 11486-99 2001 T.C. Memo. 155; 81 T.C.M. 1825; 2001 Tax Ct. Memo LEXIS 183
- CIPRIANO v. COMMISSIONER Jun 28, 2001 No. 20699-98 2001 T.C. Memo. 157; 81 T.C.M. 1856; 2001 Tax Ct. Memo LEXIS 182
- MICHAEL RISING SUN v. COMMISSIONER Jun 28, 2001 No. 1524-00 2001 T.C. Memo. 156; 81 T.C.M. 1854; 2001 Tax Ct. Memo LEXIS 184
- DESERIO v. COMMISSIONER Jun 27, 2001 2001 T.C. Memo. 154; 81 T.C.M. 1823; 2001 Tax Ct. Memo LEXIS 181
- HALE v. COMMISSIONER Jun 27, 2001 No. 5099-00S 2001 T.C. Summary Opinion 99; 2001 Tax Ct. Summary LEXIS 203
- MCCANN v. COMMISSIONER Jun 27, 2001 No. 10416-99 2001 T.C. Memo. 153; 81 T.C.M. 1819; 2001 Tax Ct. Memo LEXIS 180
- CHERVENY v. COMMISSIONER Jun 26, 2001 No. 7621-99S 2001 T.C. Summary Opinion 95; 2001 Tax Ct. Summary LEXIS 201
- KANG v. COMMISSIONER Jun 26, 2001 No. 10272-99S; No. 10902-99S 2001 T.C. Summary Opinion 97; 2001 Tax Ct. Summary LEXIS 202
- KESSEL v. COMMISSIONER Jun 26, 2001 No. 16482-98S 2001 T.C. Summary Opinion 96; 2001 Tax Ct. Summary LEXIS 200
- NORRIS v. COMMISSIONER Jun 26, 2001 No. 2081-98 2001 T.C. Memo. 152; 81 T.C.M. 1816; 2001 Tax Ct. Memo LEXIS 179
- TAKEN v. COMMISSIONER Jun 26, 2001 No. 10728-00S 2001 T.C. Summary Opinion 98; 2001 Tax Ct. Summary LEXIS 199
- AWADALLAH v. COMMISSIONER Jun 25, 2001 No. 3734-00S 2001 T.C. Summary Opinion 93; 2001 Tax Ct. Summary LEXIS 197
- CARVER v. COMMISSIONER Jun 25, 2001 No. 5566-99S 2001 T.C. Summary Opinion 94; 2001 Tax Ct. Summary LEXIS 198
- ALACARE HOME HEALTH SERVS. v. COMMISSIONER Jun 22, 2001 No. 9566-99 2001 T.C. Memo. 149; 81 T.C.M. 1794; 2001 Tax Ct. Memo LEXIS 176
- BROOKSHIRE BROS. HOLDING, INC. v. COMMISSIONER Jun 22, 2001 No. 4522-99 2001 T.C. Memo. 150; 81 T.C.M. 1799; 2001 Tax Ct. Memo LEXIS 177
- INTERHOTEL CO. v. COMMISSIONER Jun 22, 2001 No. 13017-95 2001 T.C. Memo. 151; 81 T.C.M. 1804; 2001 Tax Ct. Memo LEXIS 178
- LEBLANC v. COMMISSIONER Jun 22, 2001 No. 13599-99S 2001 T.C. Summary Opinion 92; 2001 Tax Ct. Summary LEXIS 195
- POYDA v. COMMISSIONER Jun 22, 2001 No. 18313-99S 2001 T.C. Summary Opinion 91; 2001 Tax Ct. Summary LEXIS 196
- BLODGETT v. COMMISSIONER Jun 21, 2001 No. 1859-00 2001 T.C. Memo. 147; 81 T.C.M. 1789; 2001 Tax Ct. Memo LEXIS 174
- KLEINSMITH v. COMMISSIONER Jun 21, 2001 No. 11566-99S 2001 T.C. Summary Opinion 90; 2001 Tax Ct. Summary LEXIS 194
- REED v. COMMISSIONER Jun 21, 2001 No. 4718-99S 2001 T.C. Summary Opinion 89; 2001 Tax Ct. Summary LEXIS 193
- SIGERSETH v. COMMISSIONER Jun 21, 2001 No. 18998-99 2001 T.C. Memo. 148; 81 T.C.M. 1792; 2001 Tax Ct. Memo LEXIS 175
- CHAPPELL v. COMMISSIONER Jun 20, 2001 No. 2875-99 2001 T.C. Memo. 146; 81 T.C.M. 1781; 2001 Tax Ct. Memo LEXIS 206
- SMARTHEALTH, INC. v. COMMISSIONER Jun 20, 2001 2001 T.C. Memo. 145; 81 T.C.M. 1777; 2001 Tax Ct. Memo LEXIS 173
- McIntosh v. Comm'r Jun 19, 2001 No. 15076-99 2001 T.C. Memo. 144; 81 T.C.M. 1772; 2001 Tax Ct. Memo LEXIS 172
- OWENS v. COMMISSIONER Jun 19, 2001 No. 11069-99 2001 T.C. Memo. 143; 81 T.C.M. 1765; 2001 Tax Ct. Memo LEXIS 171
- ARBINI v. COMMISSIONER Jun 15, 2001 No. 11324-98 2001 T.C. Memo. 141; 81 T.C.M. 1753; 2001 Tax Ct. Memo LEXIS 170
- BYNAM v. COMMISSIONER Jun 15, 2001 No. 8397-00 2001 T.C. Memo. 142; 81 T.C.M. 1760; 2001 Tax Ct. Memo LEXIS 168
- KRIST v. COMMISSIONER Jun 15, 2001 No. 22563-97 2001 T.C. Memo. 140; 81 T.C.M. 1749; 2001 Tax Ct. Memo LEXIS 169
- 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
- WILSON v. COMMISSIONER Jun 14, 2001 No. 392-01 2001 T.C. Memo. 139; 81 T.C.M. 1745; 2001 Tax Ct. Memo LEXIS 167
- ERBS v. COMMISSIONER Jun 13, 2001 No. 1890-00S 2001 T.C. Summary Opinion 85; 2001 Tax Ct. Summary LEXIS 192
- EVERSON v. COMMISSIONER Jun 13, 2001 No. 12373-99S 2001 T.C. Summary Opinion 87; 2001 Tax Ct. Summary LEXIS 190