2002
605 United States Tax Court opinions from 2002.
- NEWMAN v. COMMISSIONER May 30, 2002 No. 5695-01L 2002 T.C. Memo. 135; 83 T.C.M. 1757; 2002 Tax Ct. Memo LEXIS 138
- VANSTONE v. COMMISSIONER May 30, 2002 No. 16335-99 2002 T.C. Memo. 133; 83 T.C.M. 1751; 2002 Tax Ct. Memo LEXIS 140
- WATERS v. COMMISSIONER May 30, 2002 No. 11643-00S 2002 T.C. Summary Opinion 62; 2002 Tax Ct. Summary LEXIS 62
- Baas v. Comm'r May 29, 2002 No. 5051-99 2002 T.C. Memo. 130; 83 T.C.M. 1744; 2002 Tax Ct. Memo LEXIS 134; 28 Employee Benefits Cas. (BNA) 2163
- Baker v. Comm'r May 29, 2002 No. 599-00 118 T.C. 452; 2002 U.S. Tax Ct. LEXIS 28; 118 T.C. No. 28
- OLDE RALEIGH REALTY CORP. v. COMMISSIONER May 29, 2002 No. 1674-00S 2002 T.C. Summary Opinion 61; 2002 Tax Ct. Summary LEXIS 61
- Schulman v. Comm'r May 29, 2002 No. 9567-01L 2002 T.C. Memo. 129; 83 T.C.M. 1738; 2002 Tax Ct. Memo LEXIS 136
- SULLIVAN v. COMMISSIONER May 29, 2002 No. 7240-01 2002 T.C. Memo. 131; 83 T.C.M. 1746; 2002 Tax Ct. Memo LEXIS 135
- Warren L. Baker, Jr. and Dorris J. Baker v. Commissioner May 29, 2002 118 T.C. No. 28
- BARAJAS v. COMMISSIONER May 28, 2002 No. 6071-01S 2002 T.C. Summary Opinion 59; 2002 Tax Ct. Summary LEXIS 58
- Goodfellow v. Comm'r May 28, 2002 2002 T.C. Memo. 128; 83 T.C.M. 1733; 2002 Tax Ct. Memo LEXIS 133
- HARRINGTON v. COMMISSIONER May 28, 2002 2002 T.C. Summary Opinion 58; 2002 Tax Ct. Summary LEXIS 60
- TURNER v. COMMISSIONER May 28, 2002 No. 18298-99S 2002 T.C. Summary Opinion 60; 2002 Tax Ct. Summary LEXIS 59
- Beech Trucking Co. v. Comm'r May 23, 2002 118 T.C. 428; 2002 U.S. Tax Ct. LEXIS 27; 118 T.C. No. 27
- Beech Trucking Company, Inc., Arthur Beech, Tax Matters Person v. Commissioner May 23, 2002 118 T.C. No. 27
- DELGARITO v. COMMISSIONER May 23, 2002 No. 1407-01S 2002 T.C. Summary Opinion 56; 2002 Tax Ct. Summary LEXIS 57
- PAPPAS v. COMMISSIONER May 23, 2002 No. 24593-95 2002 T.C. Memo. 127; 83 T.C.M. 1713; 2002 Tax Ct. Memo LEXIS 132
- V. v. COMMISSIONER May 23, 2002 No. 9268-00S 2002 T.C. Summary Opinion 57; 2002 Tax Ct. Summary LEXIS 56
- Asa Investerings P'Ship v. Comm'r May 22, 2002 No. 27320-96. 118 T.C. 423; 2002 U.S. Tax Ct. LEXIS 26; 118 T.C. No. 26
- Asa Investerings Partnership, Alliedsignal, Inc., Tax Matters Partner v. Commissioner May 22, 2002 118 T.C. No. 26
- Caracci v. Comm'r May 22, 2002 No. 12481-99; No. 12482-99; No. 12483-99; No. 14711-99X; No. 17333-99; No. 17334-99; No. 17335-99; No. 17336-99X; No. 17337-99; No. 17338-99; No. 17339-99X; No. 17340-99; No. 17341-99; No. 17342-99 118 T.C. 379; 2002 U.S. Tax Ct. LEXIS 25; 118 T.C. No. 25
- Cordes v. Comm'r May 22, 2002 No. 20254-94; No. 9294-95; No. 3284-96; No. 3305-96; No. 4182-96; No. 19178-97; No. 19256-97; No. 19277-97; No. 19278-97; No. 19279-97 2002 T.C. Memo. 124; 83 T.C.M. 1673; 2002 Tax Ct. Memo LEXIS 130
- Eddie Cordes, Inc. v. Comm'r May 22, 2002 No. 19027-98; No. 4815-99; No. 4816-99; No. 4823-99; No. 5508-99; No. 7369-99 2002 T.C. Memo. 125; 83 T.C.M. 1691; 2002 Tax Ct. Memo LEXIS 129
- KRP, Inc. v. Comm'r May 22, 2002 No. 8174-00 2002 T.C. Memo. 126; 83 T.C.M. 1709; 2002 Tax Ct. Memo LEXIS 131
- Metcalf v. Comm'r May 22, 2002 No. 5043-00 2002 T.C. Memo. 123; 83 T.C.M. 1672; 2002 Tax Ct. Memo LEXIS 128; 28 Employee Benefits Cas. (BNA) 2161
- Michael T. Caracci and Cindy W. Caracci v. Commissioner May 22, 2002 118 T.C. No. 25
- REID v. COMMISSIONER May 22, 2002 No. 6717-01S 2002 T.C. Summary Opinion 55; 2002 Tax Ct. Summary LEXIS 55
- DELARA v. COMMISSIONER May 17, 2002 No. 9265-01S 2002 T.C. Summary Opinion 54; 2002 Tax Ct. Summary LEXIS 54
- Estate of Frazier v. Comm'r May 15, 2002 No. 18886-97 2002 T.C. Memo. 120; 83 T.C.M. 1636; 2002 Tax Ct. Memo LEXIS 126
- Estate of Harper v. Comm'r May 15, 2002 No. 19336-98 2002 T.C. Memo. 121; 83 T.C.M. 1641; 2002 Tax Ct. Memo LEXIS 127
- McAdams v. Comm'r May 15, 2002 No. 127863-00 118 T.C. 373; 2002 U.S. Tax Ct. LEXIS 24; 118 T.C. No. 24
- Peacock v. Comm'r May 15, 2002 2002 T.C. Memo. 122; 83 T.C.M. 1662; 2002 Tax Ct. Memo LEXIS 125
- Thomas William McAdams v. Commissioner May 15, 2002 118 T.C. No. 24
- Dunnegan v. Comm'r May 14, 2002 No. 8072-00 2002 T.C. Memo. 119; 83 T.C.M. 1632; 2002 Tax Ct. Memo LEXIS 123
- Katz v. Comm'r May 14, 2002 No. 8498-00 2002 T.C. Memo. 118; 83 T.C.M. 1629; 2002 Tax Ct. Memo LEXIS 124
- TKAC v. COMMISSIONER May 14, 2002 2002 T.C. Summary Opinion 53; 2002 Tax Ct. Summary LEXIS 53
- BARNHILL v. COMMISSIONER May 13, 2002 2002 T.C. Memo. 116; 83 T.C.M. 1624; 2002 Tax Ct. Memo LEXIS 122
- Dang v. Comm'r May 13, 2002 No. 6715-00 2002 T.C. Memo. 117; 83 T.C.M. 1627; 2002 Tax Ct. Memo LEXIS 121
- COLLINS v. COMMISSIONER May 9, 2002 No. 8078-00; No. 8210-00 2002 T.C. Memo. 115; 83 T.C.M. 1620; 2002 Tax Ct. Memo LEXIS 120
- KALLMYER v. COMMISSIONER May 9, 2002 No. 4862-00S 2002 T.C. Summary Opinion 52; 2002 Tax Ct. Summary LEXIS 50
- RICHEY v. COMMISSIONER May 9, 2002 No. 15679-99S 2002 T.C. Summary Opinion 50; 2002 Tax Ct. Summary LEXIS 52
- TIMMERMAN v. COMMISSIONER May 9, 2002 No. 10735-00S 2002 T.C. Summary Opinion 51; 2002 Tax Ct. Summary LEXIS 51
- Kaeckell v. Comm'r May 7, 2002 No. 6607-01L 2002 T.C. Memo. 114; 83 T.C.M. 1617; 2002 Tax Ct. Memo LEXIS 119
- LEWIS v. COMMISSIONER May 7, 2002 No. 538-01S 2002 T.C. Summary Opinion 49; 2002 Tax Ct. Summary LEXIS 48
- SINGER v. COMMISSIONER May 7, 2002 No. 11554-00S 2002 T.C. Summary Opinion 48; 2002 Tax Ct. Summary LEXIS 47
- GENTNER v. COMMISSIONER May 6, 2002 No. 9204-00S 2002 T.C. Summary Opinion 46; 2002 Tax Ct. Summary LEXIS 46
- QUINTERO v. COMMISSIONER May 6, 2002 No. 8364-00S 2002 T.C. Summary Opinion 47; 2002 Tax Ct. Summary LEXIS 49
- STEEL v. COMMISSIONER May 6, 2002 2002 T.C. Memo. 113; 83 T.C.M. 1608; 2002 Tax Ct. Memo LEXIS 118
- Elena Swain v. Commissioner May 3, 2002 118 T.C. No. 22
- Nordbrock v. Comm'r May 3, 2002 No. 12755-00; No. 12756-00 2002 T.C. Memo. 112; 83 T.C.M. 1604; 2002 Tax Ct. Memo LEXIS 116