2002
605 United States Tax Court opinions from 2002.
- HALOFTIS v. COMMISSIONER Mar 5, 2002 No. 5925-00S 2002 T.C. Summary Opinion 20; 2002 Tax Ct. Summary LEXIS 20
- MCKELVEY v. COMMISSIONER Mar 5, 2002 2002 T.C. Memo. 63; 2002 Tax Ct. Memo LEXIS 65
- Wilson v. Comm'r Mar 5, 2002 No. 3620-96; No. 3621-96 2002 T.C. Memo. 61; 83 T.C.M. 1317; 2002 Tax Ct. Memo LEXIS 64
- HACKLEY v. COMMISSIONER Mar 1, 2002 No. 4924-00S 2002 T.C. Summary Opinion 19; 2002 Tax Ct. Summary LEXIS 19
- DIRKES v. COMMISSIONER Feb 28, 2002 No. 11925-98 2002 T.C. Memo. 60; 83 T.C.M. 1315; 2002 Tax Ct. Memo LEXIS 62
- MURDOCH v. COMMISSIONER Feb 28, 2002 No. 10260-00S 2002 T.C. Summary Opinion 17; 2002 Tax Ct. Summary LEXIS 77
- NEWHOUSE v. COMMISSIONER Feb 28, 2002 No. 7684-00S 2002 T.C. Summary Opinion 18; 2002 Tax Ct. Summary LEXIS 18
- SMITH v. COMMISSIONER Feb 28, 2002 2002 T.C. Memo. 59; 83 T.C.M. 1314; 83 T.C.M. 54669; 2002 Tax Ct. Memo LEXIS 63
- Finazzo v. Comm'r Feb 27, 2002 No. 5727-00 2002 T.C. Memo. 56; 83 T.C.M. 1297; 2002 Tax Ct. Memo LEXIS 60
- GALE v. COMMISSIONER Feb 27, 2002 2002 T.C. Memo. 54; 2002 Tax Ct. Memo LEXIS 57
- INTEREX, INC. v. COMMISSIONER Feb 27, 2002 No. 17030-99 2002 T.C. Memo. 57; 83 T.C.M. 1306; 2002 Tax Ct. Memo LEXIS 59
- JULICHER v. COMMISSIONER Feb 27, 2002 No. 1102-99 2002 T.C. Memo. 55; 2002 Tax Ct. Memo LEXIS 58
- TERRELL EQUIP. CO. v. COMMISSIONER Feb 27, 2002 No. 13059-98; No. 13060-98; No. 13112-98 2002 T.C. Memo. 58; 83 T.C.M. 1309; 2002 Tax Ct. Memo LEXIS 61
- Duffield v. Comm'r Feb 25, 2002 2002 T.C. Memo. 53; 83 T.C.M. 1268; 2002 Tax Ct. Memo LEXIS 55
- KUGLIN v. COMMISSIONER Feb 25, 2002 No. 2657-00L 2002 T.C. Memo. 51; 83 T.C.M. 1265; 2002 Tax Ct. Memo LEXIS 56
- KWAN v. COMMISSIONER Feb 25, 2002 No. 9761-00S 2002 T.C. Summary Opinion 16; 2002 Tax Ct. Summary LEXIS 17
- MONAHAN v. COMMISSIONER Feb 25, 2002 2002 T.C. Memo. 52; 83 T.C.M. 1266; 2002 Tax Ct. Memo LEXIS 68
- Kim v. Comm'r Feb 21, 2002 No. 1448-01 2002 T.C. Memo. 49; 83 T.C.M. 1260; 2002 Tax Ct. Memo LEXIS 54
- MANN v. COMMISSIONER Feb 21, 2002 2002 T.C. Memo. 48; 83 T.C.M. 1259; 2002 Tax Ct. Memo LEXIS 53
- Park v. Comm'r Feb 21, 2002 No. 13778-99; No. 13784-99; No. 13789-99 2002 T.C. Memo. 50; 83 T.C.M. 1263; 2002 Tax Ct. Memo LEXIS 52
- BJORNSTAD v. COMMISSIONER Feb 20, 2002 2002 T.C. Memo. 47; 83 T.C.M. 1256; 2002 Tax Ct. Memo LEXIS 51
- BOYD v. COMMISSIONER Feb 19, 2002 No. 7734-00 2002 T.C. Memo. 46; 83 T.C.M. 1253; 2002 Tax Ct. Memo LEXIS 50
- Michael E. Nestor v. Commissioner Feb 19, 2002 118 T.C. No. 10
- Nestor v. Comm'r Feb 19, 2002 No. 5372-00L 118 T.C. 162; 83 T.C.M. 4364; 2002 U.S. Tax Ct. LEXIS 10; 118 T.C. No. 10
- Bot v. Comm'r Feb 15, 2002 No. 14155-98 118 T.C. 138; 83 T.C.M. 4352; 2002 U.S. Tax Ct. LEXIS 8; 118 T.C. No. 8
- GAUTHIER v. COMMISSIONER Feb 15, 2002 No. 1625-01S 2002 T.C. Summary Opinion 15; 2002 Tax Ct. Summary LEXIS 15
- Gloria J. Spurlock v. Commissioner Feb 15, 2002 118 T.C. No. 9
- Richard J. and Phyllis Bot v. Commissioner Feb 15, 2002 118 T.C. No. 8
- Spurlock v. Comm'r Feb 15, 2002 No. 6438-01 118 T.C. 155; 83 T.C.M. 4361; 2002 U.S. Tax Ct. LEXIS 9; 118 T.C. No. 9
- VEGA v. COMMISSIONER Feb 15, 2002 No. 1434-01S 2002 T.C. Summary Opinion 14; 2002 Tax Ct. Summary LEXIS 16
- FRANKLIN v. COMMISSIONER Feb 14, 2002 No. 15383-99S 2002 T.C. Summary Opinion 13; 2002 Tax Ct. Summary LEXIS 14
- BENITEZ v. COMMISSIONER Feb 13, 2002 No. 6606-00S 2002 T.C. Summary Opinion 12; 2002 Tax Ct. Summary LEXIS 12
- CARLISLE v. COMMISSIONER Feb 13, 2002 No. 7562-00S 2002 T.C. Summary Opinion 11; 2002 Tax Ct. Summary LEXIS 13
- WAPNICK v. COMMISSIONER Feb 13, 2002 No. 269-94 2002 T.C. Memo. 45; 83 T.C.M. 1245; 2002 Tax Ct. Memo LEXIS 49
- CARPENTIER v. COMMISSIONER Feb 12, 2002 2002 T.C. Memo. 43; 83 T.C.M. 1238; 2002 Tax Ct. Memo LEXIS 48
- HEISEY v. COMMISSIONER Feb 12, 2002 No. 1220-01 2002 T.C. Memo. 41; 83 T.C.M. 1233; 2002 Tax Ct. Memo LEXIS 45
- JACKSON v. COMMISSIONER Feb 12, 2002 No. 5898-98 2002 T.C. Memo. 44; 83 T.C.M. 1242; 2002 Tax Ct. Memo LEXIS 47
- OLSEN v. COMMISSIONER Feb 12, 2002 No. 5422-00 2002 T.C. Memo. 42; 83 T.C.M. 1236; 2002 Tax Ct. Memo LEXIS 46
- Willamette Indus. v. Comm'r Feb 12, 2002 No. 20094-97; No. 7712-99 118 T.C. 126; 2002 U.S. Tax Ct. LEXIS 7; 118 T.C. No. 7
- Willamette Industries, Inc. v. Commissioner Feb 12, 2002 118 T.C. No. 7
- CAPITAL VIDEO CORP. v. COMMISSIONER Feb 11, 2002 2002 T.C. Memo. 40; 83 T.C.M. 1229; 2002 Tax Ct. Memo LEXIS 42
- Haffner's Serv. Stations, Inc. v. Comm'r Feb 11, 2002 2002 T.C. Memo. 38; 83 T.C.M. 1211; 2002 Tax Ct. Memo LEXIS 43
- WELCH v. COMMISSIONER Feb 11, 2002 No. 16459-99 2002 T.C. Memo. 39; 83 T.C.M. 1227; 2002 Tax Ct. Memo LEXIS 44
- ARHONTES v. COMMISSIONER Feb 8, 2002 No. 8621-00S 2002 T.C. Summary Opinion 10; 2002 Tax Ct. Summary LEXIS 11
- David C. Jonson and Estate of Barbara J. Jonson v. Commissioner Feb 8, 2002 118 T.C. No. 6
- Jonson v. Comm'r Feb 8, 2002 No. 21648-87 118 T.C. 106; 2002 U.S. Tax Ct. LEXIS 6; 118 T.C. No. 6
- KAPPUS v. COMMISSIONER Feb 8, 2002 No. 16512-99 2002 T.C. Memo. 36; 83 T.C.M. 1203; 2002 Tax Ct. Memo LEXIS 40
- YANKWICH v. COMMISSIONER Feb 8, 2002 No. 5028-00 2002 T.C. Memo. 37; 83 T.C.M. 1208; 2002 Tax Ct. Memo LEXIS 41
- SHAW v. COMMISSIONER Feb 6, 2002 No. 2799-00 2002 T.C. Memo. 35; 83 T.C.M. 1194; 2002 Tax Ct. Memo LEXIS 39
- SHELTON v. COMMISSIONER Feb 6, 2002 No. 15341-99S 2002 T.C. Summary Opinion 9; 2002 Tax Ct. Summary LEXIS 10