2002
605 United States Tax Court opinions from 2002.
- Raymond v. Comm'r Oct 22, 2002 No. 2354-01L 119 T.C. 191; 2002 U.S. Tax Ct. LEXIS 48; 119 T.C. No. 11
- Hall v. Comm'r Oct 21, 2002 No. 2906-02L 2002 T.C. Memo. 267; 84 T.C.M. 477; 2002 Tax Ct. Memo LEXIS 276
- Clough v. Comm'r Oct 18, 2002 No. 6836-02 119 T.C. 183; 2002 U.S. Tax Ct. LEXIS 47; 119 T.C. No. 10
- Denny's Auto Sales, Inc. v. Comm'r Oct 18, 2002 No. 11150-01 2002 T.C. Memo. 266; 84 T.C.M. 475; 2002 Tax Ct. Memo LEXIS 275
- HELM v. COMMISSIONER Oct 18, 2002 No. 13170-00S; No. 3727-02S 2002 T.C. Summary Opinion 138; 2002 Tax Ct. Summary LEXIS 140
- Stanley D. and Rosemary A. Clough v. Commissioner Oct 18, 2002 119 T.C. No. 10
- DONOHOE v. COMMISSIONER Oct 17, 2002 No. 8075-01S 2002 T.C. Summary Opinion 136; 2002 Tax Ct. Summary LEXIS 137
- SKOLLER v. COMMISSIONER Oct 17, 2002 No. 17225-99S 2002 T.C. Summary Opinion 137; 2002 Tax Ct. Summary LEXIS 138
- SOWELL v. COMMISSIONER Oct 17, 2002 No. 2307-01S 2002 T.C. Summary Opinion 135; 2002 Tax Ct. Summary LEXIS 139
- O'Toole v. Comm'r Oct 15, 2002 No. 2235-00 2002 T.C. Memo. 265; 84 T.C.M. 471; 2002 Tax Ct. Memo LEXIS 274
- PELAYO-ZABALZA v. COMMISSIONER Oct 15, 2002 No. 12940-01S 2002 T.C. Summary Opinion 134; 2002 Tax Ct. Summary LEXIS 136
- Land v. Comm'r Oct 10, 2002 No. 185-02L 2002 T.C. Memo. 263; 84 T.C.M. 462; 2002 Tax Ct. Memo LEXIS 273
- Nelson v. Comm'r Oct 10, 2002 No. 5323-02L 2002 T.C. Memo. 264; 84 T.C.M. 467; 2002 Tax Ct. Memo LEXIS 272
- PLOSS v. COMMISSIONER Oct 10, 2002 No. 1217-01S 2002 T.C. Summary Opinion 133; 2002 Tax Ct. Summary LEXIS 135
- Schake v. Comm'r Oct 10, 2002 No. 3043-02L 2002 T.C. Memo. 262; 84 T.C.M. 460; 2002 Tax Ct. Memo LEXIS 271
- BRONSON v. COMMISSIONER Oct 9, 2002 No. 11377-00; No. 11378-00; No. 11383-00 2002 T.C. Memo. 260; 84 T.C.M. 447; 2002 Tax Ct. Memo LEXIS 269
- HENN v. COMMISSIONER Oct 9, 2002 No. 9895-00 2002 T.C. Memo. 261; 84 T.C.M. 453; 2002 Tax Ct. Memo LEXIS 270
- Spiegel v. Comm'r Oct 9, 2002 No. 619-00 2002 T.C. Memo. 259; 84 T.C.M. 444; 2002 Tax Ct. Memo LEXIS 268
- ABDALLAH v. COMMISSIONER Oct 8, 2002 No. 13619-01S 2002 T.C. Summary Opinion 132; 2002 Tax Ct. Summary LEXIS 134
- Haywood v. Comm'r Oct 8, 2002 No. 5223-01 2002 T.C. Memo. 258; 84 T.C.M. 442; 2002 Tax Ct. Memo LEXIS 265
- Jean v. Comm'r Oct 8, 2002 No. 4122-00 2002 T.C. Memo. 256; 84 T.C.M. 436; 2002 Tax Ct. Memo LEXIS 267
- MEIER v. COMMISSIONER Oct 8, 2002 No. 5212-01S 2002 T.C. Summary Opinion 131; 2002 Tax Ct. Summary LEXIS 133
- Stussy v. Comm'r Oct 8, 2002 No. 4088-02 2002 T.C. Memo. 257; 84 T.C.M. 439; 2002 Tax Ct. Memo LEXIS 266
- Davich v. Comm'r Oct 7, 2002 No. 458-02L 2002 T.C. Memo. 255; 84 T.C.M. 429; 2002 Tax Ct. Memo LEXIS 264
- Gerald A. and Henrietta v. Rauenhorst v. Commissioner Oct 7, 2002 119 T.C. No. 9
- Penfield v. Comm'r Oct 7, 2002 No. 5389-01 2002 T.C. Memo. 254; 84 T.C.M. 424; 2002 Tax Ct. Memo LEXIS 263
- Rauenhorst v. Comm'r Oct 7, 2002 No. 1982-00 119 T.C. 157; 2002 U.S. Tax Ct. LEXIS 46; 119 T.C. No. 9
- HIGBEE v. COMMISSIONER Oct 4, 2002 No. 12791-00S 2002 T.C. Summary Opinion 128; 2002 Tax Ct. Summary LEXIS 130
- MCDONALD v. COMMISSIONER Oct 4, 2002 No. 11200-00S 2002 T.C. Summary Opinion 129; 2002 Tax Ct. Summary LEXIS 131
- SWARTZ v. COMMISSIONER Oct 4, 2002 No. 10475-00S 2002 T.C. Summary Opinion 130; 2002 Tax Ct. Summary LEXIS 132
- EMANUEL v. COMMISSIONER Oct 3, 2002 No. 10609-00S; No. 13639-01S 2002 T.C. Summary Opinion 127; 2002 Tax Ct. Summary LEXIS 127
- GARCIA v. COMMISSIONER Oct 3, 2002 No. 13479-00S 2002 T.C. Summary Opinion 125; 2002 Tax Ct. Summary LEXIS 129
- HEYSE v. COMMISSIONER Oct 3, 2002 No. 6638-01S 2002 T.C. Summary Opinion 126; 2002 Tax Ct. Summary LEXIS 128
- OWENS v. COMMISSIONER Oct 3, 2002 No. 672-01 2002 T.C. Memo. 253; 84 T.C.M. 419; 2002 Tax Ct. Memo LEXIS 262
- LENEHAN v. COMMISSIONER Oct 2, 2002 No. 2653-01S 2002 T.C. Summary Opinion 124; 2002 Tax Ct. Summary LEXIS 126
- SCHMITH v. COMMISSIONER Oct 2, 2002 No. 1860-02L 2002 T.C. Memo. 252; 84 T.C.M. 413; 2002 Tax Ct. Memo LEXIS 261
- NESTOR v. COMMISSIONER Oct 1, 2002 No. 5372-00L 2002 T.C. Memo. 251; 84 T.C.M. 410; 2002 Tax Ct. Memo LEXIS 260
- FERRARESE v. COMMISSIONER Sep 30, 2002 No. 11406-00 2002 T.C. Memo. 249; 84 T.C.M. 400; 2002 Tax Ct. Memo LEXIS 259
- Nunn v. Comm'r Sep 30, 2002 No. 16165-99 2002 T.C. Memo. 250; 84 T.C.M. 403; 2002 Tax Ct. Memo LEXIS 257
- Schneider Interests, L.P. v. Comm'r Sep 30, 2002 No. 200-02 119 T.C. 151; 2002 U.S. Tax Ct. LEXIS 45; 119 T.C. No. 8
- Schneider Interests, L.P., Russ Schneider Farms, L.L.C., Tax Matters Partner v. Commissioner Sep 30, 2002 119 T.C. No. 8
- Tampa Bay Devil Rays, Ltd. v. Comm'r Sep 30, 2002 No. 7452-00 2002 T.C. Memo. 248; 84 T.C.M. 394; 2002 Tax Ct. Memo LEXIS 258
- WODARCZYK v. COMMISSIONER Sep 30, 2002 No. 8845-01S 2002 T.C. Summary Opinion 123; 2002 Tax Ct. Summary LEXIS 125
- Estate of Thompson v. Comm'r Sep 26, 2002 No. 7578-99 2002 T.C. Memo. 246; 84 T.C.M. 374; 2002 Tax Ct. Memo LEXIS 254
- ROSARIO v. COMMISSIONER Sep 26, 2002 No. 1378-00 2002 T.C. Memo. 247; 84 T.C.M. 392; 2002 Tax Ct. Memo LEXIS 256
- STANDIFIRD v. COMMISSIONER Sep 26, 2002 2002 T.C. Memo. 245; 84 T.C.M. 371; 2002 Tax Ct. Memo LEXIS 255
- HACK v. COMMISSIONER Sep 25, 2002 2002 T.C. Memo. 244; 84 T.C.M. 368; 2002 Tax Ct. Memo LEXIS 252
- HACK v. COMMISSIONER Sep 25, 2002 2002 T.C. Memo. 243; 84 T.C.M. 364; 2002 Tax Ct. Memo LEXIS 251
- HOREJS v. COMMISSIONER Sep 25, 2002 No. 8928-01L 2002 T.C. Memo. 240; 84 T.C.M. 351; 2002 Tax Ct. Memo LEXIS 249
- HOREJS v. COMMISSIONER Sep 25, 2002 No. 9681-01L 2002 T.C. Memo. 241; 84 T.C.M. 356; 2002 Tax Ct. Memo LEXIS 250