2002
605 United States Tax Court opinions from 2002.
- SMITH v. COMMISSIONER Apr 3, 2002 No. 10017-00S 2002 T.C. Summary Opinion 33; 2002 Tax Ct. Summary LEXIS 33
- LINDSEY v. COMMISSIONER Apr 2, 2002 No. 9014-00L 2002 T.C. Memo. 87; 83 T.C.M. 1440; 2002 Tax Ct. Memo LEXIS 91
- WASHINGTON v. COMMISSIONER Apr 2, 2002 No. 10926-00S 2002 T.C. Summary Opinion 31; 2002 Tax Ct. Summary LEXIS 31
- WIEST v. COMMISSIONER Apr 2, 2002 No. 6294-00S; No. 6302-00S 2002 T.C. Summary Opinion 32; 2002 Tax Ct. Summary LEXIS 32
- HOWARD v. COMMISSIONER Apr 1, 2002 No. 6546-00 2002 T.C. Memo. 85; 83 T.C.M. 1434; 2002 Tax Ct. Memo LEXIS 89
- TOLOTTI v. COMMISSIONER Apr 1, 2002 No. 3011-01L 2002 T.C. Memo. 86; 83 T.C.M. 1436; 2002 Tax Ct. Memo LEXIS 90
- WEST v. COMMISSIONER Apr 1, 2002 No. 2784-00S 2002 T.C. Summary Opinion 30; 2002 Tax Ct. Summary LEXIS 30
- BENNETT v. COMMISSIONER Mar 29, 2002 No. 574-00; No. 604-00 2002 T.C. Memo. 83; 83 T.C.M. 1429; 2002 Tax Ct. Memo LEXIS 88
- LEMOS v. COMMISSIONER Mar 29, 2002 No. 4749-00S 2002 T.C. Summary Opinion 29; 2002 Tax Ct. Summary LEXIS 28
- POSSAS v. COMMISSIONER Mar 29, 2002 No. 5171-00S 2002 T.C. Summary Opinion 28; 2002 Tax Ct. Summary LEXIS 29
- WELCH v. COMMISSIONER Mar 29, 2002 83 T.C.M. 1431; 2002 Tax Ct. Memo LEXIS 87; 2002 T.C. Memo. 84
- Estate of Adams v. Comm'r Mar 28, 2002 2002 T.C. Memo. 80; 83 T.C.M. 1421; 2002 Tax Ct. Memo LEXIS 84
- Estate of Aldo H. Fontana, Richard A. Fontana and Joan F. Rebotarro, Co-Executors v. Commissioner Mar 28, 2002 118 T.C. No. 16
- Estate of Fontana v. Comm'r Mar 28, 2002 No. 6635-00 118 T.C. 318; 2002 U.S. Tax Ct. LEXIS 17; 118 T.C. No. 16
- HOWARD v. COMMISSIONER Mar 28, 2002 2002 T.C. Memo. 81; 83 T.C.M. 1426; 2002 Tax Ct. Memo LEXIS 86
- ISHLER v. COMMISSIONER Mar 28, 2002 No. 13468-99; No. 13469-99 2002 T.C. Memo. 79; 83 T.C.M. 1410; 2002 Tax Ct. Memo LEXIS 82
- Koester v. Comm'r Mar 28, 2002 2002 T.C. Memo. 82; 83 T.C.M. 1428; 2002 Tax Ct. Memo LEXIS 85
- RAMIREZ-OTA v. COMMISSIONER Mar 28, 2002 No. 1951-00S 2002 T.C. Summary Opinion 27; 2002 Tax Ct. Summary LEXIS 25
- REIMER v. COMMISSIONER Mar 28, 2002 No. 10638-99S 2002 T.C. Summary Opinion 26; 2002 Tax Ct. Summary LEXIS 27
- SUMRALL v. COMMISSIONER Mar 28, 2002 No. 11058-97 2002 T.C. Memo. 78; 83 T.C.M. 1405; 2002 Tax Ct. Memo LEXIS 83
- TAYLOR v. COMMISSIONER Mar 28, 2002 No. 1340-00S 2002 T.C. Summary Opinion 25; 2002 Tax Ct. Summary LEXIS 26
- Christine M. Hackl v. Commissioner Mar 27, 2002 118 T.C. No. 14
- Hackl v. Comm'r Mar 27, 2002 No. 6921-00; No. 6922-00 118 T.C. 279; 2002 U.S. Tax Ct. LEXIS 16; 118 T.C. No. 14
- HADRI v. COMMISSIONER Mar 27, 2002 2002 T.C. Memo. 77; 83 T.C.M. 1403; 2002 Tax Ct. Memo LEXIS 81
- HARRIS v. COMMISSIONER Mar 27, 2002 2002 T.C. Memo. 75; 83 T.C.M. 1399; 2002 Tax Ct. Memo LEXIS 78
- HERBST ASSET MGMT. TRUST v. COMMISSIONER Mar 27, 2002 No. 9999-00; No. 10000-00; No. 10001-00; No. 10002-00 2002 T.C. Memo. 73; 83 T.C.M. 1385; 2002 Tax Ct. Memo LEXIS 79
- PARKER v. COMMISSIONER Mar 27, 2002 No. 9781-98 2002 T.C. Memo. 76; 2002 Tax Ct. Memo LEXIS 77
- RICHARDS ASSET MGMT. TRUST v. COMMISSIONER Mar 27, 2002 No. 10764-00; No. 10765-00; No. 10766-00; No. 10767-00 2002 T.C. Memo. 74; 83 T.C.M. 1392; 2002 Tax Ct. Memo LEXIS 80
- Square D Co. v. Comm'r Mar 27, 2002 No. 6067-97 118 T.C. 299; 2002 U.S. Tax Ct. LEXIS 15; 118 T.C. No. 15
- Square D Company and Subsidiaries v. Commissioner Mar 27, 2002 118 T.C. No. 15; 118 T.C. 299
- CICCHINI v. COMMISSIONER Mar 26, 2002 No. 4127-01S 2002 T.C. Summary Opinion 24; 2002 Tax Ct. Summary LEXIS 23
- GAGE v. COMMISSIONER Mar 26, 2002 2002 T.C. Memo. 72; 83 T.C.M. 1383; 2002 Tax Ct. Memo LEXIS 76
- Rinehart v. Comm'r Mar 26, 2002 No. 20185-98; No. 15968-99; No. 15969-99; No. 7007-00 2002 T.C. Memo. 71; 83 T.C.M. 1379; 2002 Tax Ct. Memo LEXIS 75
- ROSARIO v. COMMISSIONER Mar 26, 2002 No. 1378-00 2002 T.C. Memo. 70; 83 T.C.M. 1376; 2002 Tax Ct. Memo LEXIS 74
- SCHMIDT v. COMMISSIONER Mar 26, 2002 No. 7994-00S 2002 T.C. Summary Opinion 23; 2002 Tax Ct. Summary LEXIS 24
- BURR v. COMMISSIONER Mar 25, 2002 No. 12918-99 2002 T.C. Memo. 69; 83 T.C.M. 1370; 2002 Tax Ct. Memo LEXIS 73
- BRAYSHAW v. COMMISSIONER Mar 22, 2002 No. 3264-00S 2002 T.C. Summary Opinion 22; 2002 Tax Ct. Summary LEXIS 22
- Elec. Arts, Inc. v. Comm'r Mar 22, 2002 No. 2433-99; No. 2434-99 118 T.C. 226; 2002 U.S. Tax Ct. LEXIS 13; 118 T.C. No. 13
- Electronic Arts, Inc. and Subsidiaries v. Commissioner Mar 22, 2002 118 T.C. No. 13
- Melea Limited v. Commissioner Mar 22, 2002 118 T.C. No. 12
- Melea Ltd. v. Comm'r Mar 22, 2002 118 T.C. 218; 2002 U.S. Tax Ct. LEXIS 14; 118 T.C. No. 12
- YANG-WU v. COMMISSIONER Mar 22, 2002 2002 T.C. Memo. 68; 2002 Tax Ct. Memo LEXIS 72
- HOLLIDAY v. COMMISSIONER Mar 19, 2002 No. 5544-01L 2002 T.C. Memo. 67; 83 T.C.M. 1360; 2002 Tax Ct. Memo LEXIS 71
- Sunoco, Inc. and Subsidiaries v. Commissioner Mar 15, 2002 118 T.C. No. 11
- Sunoco, Inc. v. Comm'r Mar 15, 2002 No. 19631-97 118 T.C. 181; 2002 U.S. Tax Ct. LEXIS 12; 118 T.C. No. 11
- MORGAN v. COMMISSIONER Mar 11, 2002 No. 12419-99S 2002 T.C. Summary Opinion 21; 2002 Tax Ct. Summary LEXIS 21
- SIMANONOK v. COMMISSIONER Mar 11, 2002 No. 8081-01 2002 T.C. Memo. 66; 83 T.C.M. 1355; 2002 Tax Ct. Memo LEXIS 70
- Hunt & Sons, Inc. v. Comm'r Mar 8, 2002 2002 T.C. Memo. 65; 83 T.C.M. 1345; 2002 Tax Ct. Memo LEXIS 69
- GUSTIN v. COMMISSIONER Mar 7, 2002 No. 5192-01 2002 T.C. Memo. 64; 83 T.C.M. 1341; 2002 Tax Ct. Memo LEXIS 67
- CRISS v. COMMISSIONER Mar 5, 2002 No. 9700-00; No. 9701-00; No. 9702-00 2002 T.C. Memo. 62; 83 T.C.M. 1333; 2002 Tax Ct. Memo LEXIS 66