2001
632 United States Tax Court opinions from 2001.
- BURIEN NISSAN, INC. v. COMMISSIONER May 14, 2001 No. 9519-98; No. 12341-98; No. 11536-99; No. 16916-99 2001 T.C. Memo. 116; 81 T.C.M. 1624; 2001 Tax Ct. Memo LEXIS 142
- CASTRO v. COMMISSIONER May 14, 2001 No. 10785-99; No. 10794-99; No. 10795-99 2001 T.C. Memo. 115; 81 T.C.M. 1615; 2001 Tax Ct. Memo LEXIS 141
- 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
- HUGGINS v. COMMISSIONER May 14, 2001 No. 4878-00S 2001 T.C. Summary Opinion 69; 2001 Tax Ct. Summary LEXIS 173
- UNITED STATES TAX COURT FRONTIER CHEVROLET CO. v. COMMISSIONER OF INTERNAL REVENUE May 14, 2001 No. 19627-98 116 T.C. 289; 2001 U.S. Tax Ct. LEXIS 22; 116 T.C. No. 23
- WADE v. COMMISSIONER May 14, 2001 No. 11521-99 2001 T.C. Memo. 114; 81 T.C.M. 1613; 2001 Tax Ct. Memo LEXIS 143
- 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
- SASSER v. COMMISSIONER May 10, 2001 No. 3318-99S 2001 T.C. Summary Opinion 68; 2001 Tax Ct. Summary LEXIS 172
- VAJNA v. COMMISSIONER May 10, 2001 No. 5038-96 2001 T.C. Memo. 112; 81 T.C.M. 1607; 2001 Tax Ct. Memo LEXIS 140
- ESTATE OF MARCIA P. HOFFMAN v. COMMISSIONER May 9, 2001 No. 8632-98 2001 T.C. Memo. 109; 81 T.C.M. 1588; 2001 Tax Ct. Memo LEXIS 136
- JOHNS v. COMMISSIONER May 9, 2001 No. 13763-99S 2001 T.C. Summary Opinion 67; 2001 Tax Ct. Summary LEXIS 171
- SCHOTT v. COMMISSIONER May 9, 2001 No. 469-00; No. 470-00 2001 T.C. Memo. 110; 81 T.C.M. 1600; 2001 Tax Ct. Memo LEXIS 137
- DE STROOPER v. COMMISSIONER May 7, 2001 No. 3195-00S 2001 T.C. Summary Opinion 66; 2001 Tax Ct. Summary LEXIS 170
- NORTHERN TELECOM INC. v. COMMISSIONER May 7, 2001 No. 2045-97 2001 T.C. Memo. 108; 81 T.C.M. 1584; 2001 Tax Ct. Memo LEXIS 135
- INMAN v. COMMISSIONER May 4, 2001 No. 13390-99L 2001 T.C. Memo. 107; 2001 Tax Ct. Memo LEXIS 134
- TINNELL v. COMMISSIONER May 4, 2001 No. 20318-97 2001 T.C. Memo. 106; 81 T.C.M. 1569; 2001 Tax Ct. Memo LEXIS 133
- FAWCETT v. COMMISSIONER May 2, 2001 No. 15851-99S 2001 T.C. Summary Opinion 65; 2001 Tax Ct. Summary LEXIS 168
- LANDSBERG v. COMMISSIONER May 2, 2001 No. 10468-99 2001 T.C. Memo. 105; 81 T.C.M. 1568; 2001 Tax Ct. Memo LEXIS 132
- STYRON v. COMMISSIONER May 2, 2001 No. 13311-99S 2001 T.C. Summary Opinion 64; 2001 Tax Ct. Summary LEXIS 169
- STRANG v. COMMISSIONER May 1, 2001 No. 8130-00 2001 T.C. Memo. 104; 81 T.C.M. 1566; 2001 Tax Ct. Memo LEXIS 131
- STRONG v. COMMISSIONER Apr 30, 2001 No. 582-99 2001 T.C. Memo. 103; 81 T.C.M. 1557; 2001 Tax Ct. Memo LEXIS 130
- WILKERSON v. COMMISSIONER Apr 30, 2001 No. 429-00S; No. 3379-00S 2001 T.C. Summary Opinion 63; 2001 Tax Ct. Summary LEXIS 167
- BARKLEY v. COMMISSIONER Apr 26, 2001 No. 18648-99 2001 T.C. Memo. 101; 81 T.C.M. 1552; 2001 Tax Ct. Memo LEXIS 128
- HARKINS v. COMMISSIONER Apr 26, 2001 No. 15623-99 2001 T.C. Memo. 100; 81 T.C.M. 1547; 2001 Tax Ct. Memo LEXIS 127
- KIRSCHENBAUM v. COMMISSIONER Apr 26, 2001 No. 10133-00 2001 T.C. Memo. 102; 81 T.C.M. 1554; 2001 Tax Ct. Memo LEXIS 129
- Michael Vetrano and Patricia Vetrano v. Commissioner Apr 25, 2001 116 T.C. No. 21; 116 T.C. 272
- SEGGERMAN FARMS, INC. v. COMMISSIONER Apr 25, 2001 No. 16269-99; No. 16271-99; No. 16272-99; No. 16273-99 2001 T.C. Memo. 99; 81 T.C.M. 1543; 2001 Tax Ct. Memo LEXIS 126
- VETRANO v. COMMISSIONER OF INTERNAL REVENUE Apr 25, 2001 No. 8996-97 116 T.C. 272; 2001 U.S. Tax Ct. LEXIS 21; 116 T.C. No. 21
- DIRKES v. COMMISSIONER Apr 24, 2001 No. 11924-98 2001 T.C. Memo. 98; 81 T.C.M. 1541; 2001 Tax Ct. Memo LEXIS 124
- JOHNSON v. COMMISSIONER Apr 24, 2001 No. 15905-99 2001 T.C. Memo. 97; 81 T.C.M. 1538; 2001 Tax Ct. Memo LEXIS 125
- ZAVATTO v. COMMISSIONER Apr 24, 2001 No. 12576-99S 2001 T.C. Summary Opinion 62; 2001 Tax Ct. Summary LEXIS 166
- Dudley and Dorothy Moorhous v. Commissioner Apr 23, 2001 116 T.C. No. 20; 116 T.C. 263
- HOWLE v. COMMISSIONER Apr 23, 2001 No. 6702-00S 2001 T.C. Summary Opinion 60; 2001 Tax Ct. Summary LEXIS 165
- James R. Kennedy v. Commissioner Apr 23, 2001 116 T.C. No. 19; 116 T.C. 255
- KENNEDY v. COMMISSIONER OF INTERNAL REVENUE Apr 23, 2001 No. 9544-00L 116 T.C. 255; 2001 U.S. Tax Ct. LEXIS 20; 116 T.C. No. 19
- MOORHOUS v. COMMISSIONER OF INTERNAL REVENUE Apr 23, 2001 No. 10761-00L 116 T.C. 263; 2001 U.S. Tax Ct. LEXIS 19; 116 T.C. No. 20
- TEFTELLER v. COMMISSIONER Apr 23, 2001 No. 13578-99S 2001 T.C. Summary Opinion 61; 2001 Tax Ct. Summary LEXIS 164
- ARONFELD v. COMMISSIONER Apr 17, 2001 No. 6195-99S No. 13337-99S 2001 T.C. Summary Opinion 58; 2001 Tax Ct. Summary LEXIS 163
- ESTATE OF BISKIS v. COMMISSIONER Apr 17, 2001 No. 287-00 2001 T.C. Memo. 94; 81 T.C.M. 1531; 2001 Tax Ct. Memo LEXIS 122
- LOPEZ v. COMMISSIONER Apr 17, 2001 No. 4744-99 2001 T.C. Memo. 93; 81 T.C.M. 1525; 2001 Tax Ct. Memo LEXIS 123
- MARQUARDT v. COMMISSIONER Apr 17, 2001 No. 727-00S 2001 T.C. Summary Opinion 59; 2001 Tax Ct. Summary LEXIS 162
- PENA v. COMMISSIONER Apr 17, 2001 No. 17613-99 2001 T.C. Memo. 95; 81 T.C.M. 1534; 2001 Tax Ct. Memo LEXIS 120
- RAYMOND v. COMMISSIONER Apr 17, 2001 No. 18162-99 2001 T.C. Memo. 96; 81 T.C.M. 1535; 2001 Tax Ct. Memo LEXIS 121
- RITTER v. COMMISSIONER Apr 17, 2001 No. 16177-99S 2001 T.C. Summary Opinion 57; 2001 Tax Ct. Summary LEXIS 161
- GAITHER v. COMMISSIONER Apr 16, 2001 No. 3952-99S 2001 T.C. Summary Opinion 56; 2001 Tax Ct. Summary LEXIS 159
- GOINS v. COMMISSIONER Apr 16, 2001 No. 316-99S 2001 T.C. Summary Opinion 55; 2001 Tax Ct. Summary LEXIS 160
- 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