2003
601 United States Tax Court opinions from 2003.
- BLAND v. COMMISSIONER Dec 30, 2003 No. 4187-01S 2003 T.C. Summary Opinion 172; 2003 Tax Ct. Summary LEXIS 176
- GREULICH v. COMMISSIONER Dec 30, 2003 No. 15075-02S 2003 T.C. Summary Opinion 171; 2003 Tax Ct. Summary LEXIS 178
- WOLK v. COMMISSIONER Dec 30, 2003 No. 11536-02S 2003 T.C. Summary Opinion 173; 2003 Tax Ct. Summary LEXIS 177
- Downing v. Comm'r Dec 29, 2003 No. 12108-98 2003 T.C. Memo. 347; 86 T.C.M. 738; 2003 Tax Ct. Memo LEXIS 347
- Estate of Green v. Comm'r Dec 29, 2003 No. 3839-02 2003 T.C. Memo. 348; 86 T.C.M. 758; 2003 Tax Ct. Memo LEXIS 348
- Fusaro v. Comm'r Dec 29, 2003 No. 13282-01L 2003 T.C. Memo. 345; 52 U.C.C. Rep. Serv. 2d (West) 739; 86 T.C.M. 731; 2003 Tax Ct. Memo LEXIS 349; 32 Employee Benefits Cas. (BNA) 2204
- Van Vlaenderen v. Comm'r Dec 29, 2003 No. 15164-02L 2003 T.C. Memo. 346; 86 T.C.M. 736; 2003 Tax Ct. Memo LEXIS 350
- Overton v. Comm'r Dec 22, 2003 No. 2566-01 2003 T.C. Memo. 344; 86 T.C.M. 729; 2003 Tax Ct. Memo LEXIS 346
- YOUNG v. COMMISSIONER Dec 22, 2003 No. 11797-02S 2003 T.C. Summary Opinion 170; 2003 Tax Ct. Summary LEXIS 175
- ANDERSON v. COMMISSIONER Dec 18, 2003 No. 4656-02S 2003 T.C. Summary Opinion 169; 2003 Tax Ct. Summary LEXIS 174
- COOPER v. COMMISSIONER Dec 17, 2003 No. 8859-02S 2003 T.C. Summary Opinion 168; 2003 Tax Ct. Summary LEXIS 171
- Hoopengarner v. Comm'r Dec 17, 2003 No. 7986-00; No. 9423-01 2003 T.C. Memo. 343; 86 T.C.M. 723; 2003 Tax Ct. Memo LEXIS 344
- SMITH v. COMMISSIONER Dec 17, 2003 No. 15754-02S 2003 T.C. Summary Opinion 167; 2003 Tax Ct. Summary LEXIS 172
- Parikh v. Comm'r Dec 16, 2003 No. 14666-02L 2003 T.C. Memo. 341; 86 T.C.M. 720; 2003 Tax Ct. Memo LEXIS 343
- Perry Funeral Home, Inc. v. Comm'r Dec 16, 2003 No. 14722-02 2003 T.C. Memo. 340; 86 T.C.M. 713; 2003 Tax Ct. Memo LEXIS 342
- Polone v. Comm'r Dec 16, 2003 No. 12665-00 2003 T.C. Memo. 339; 86 T.C.M. 698; 2003 Tax Ct. Memo LEXIS 340
- Talchik v. Comm'r Dec 16, 2003 No. 12419-02 2003 T.C. Memo. 342; 86 T.C.M. 721; 2003 Tax Ct. Memo LEXIS 341
- GAMER v. COMMISSIONER Dec 15, 2003 No. 19013-02S 2003 T.C. Summary Opinion 166; 2003 Tax Ct. Summary LEXIS 169
- Israel v. Comm'r Dec 15, 2003 No. 8825-02; No. 10753-02 2003 T.C. Memo. 338; 86 T.C.M. 694; 2003 Tax Ct. Memo LEXIS 339
- Jeanmarie v. Comm'r Dec 15, 2003 No. 7265-02 2003 T.C. Memo. 337; 86 T.C.M. 692; 2003 Tax Ct. Memo LEXIS 338
- Fortunato J. Mendes v. Commissioner Dec 11, 2003 121 T.C. No. 19
- Mendes v. Comm'r Dec 11, 2003 No. 16032-95 121 T.C. 308; 2003 U.S. Tax Ct. LEXIS 40; 121 T.C. No. 19
- WALL v. COMMISSIONER Dec 11, 2003 No. 13998-02S 2003 T.C. Summary Opinion 165; 2003 Tax Ct. Summary LEXIS 168
- George G. Green v. Commissioner Dec 8, 2003 121 T.C. No. 18
- Green v. Comm'r Dec 8, 2003 No. 178-02 121 T.C. 301; 2003 U.S. Tax Ct. LEXIS 39; 121 T.C. No. 18
- Sirianni v. Comm'r Dec 8, 2003 2003 T.C. Memo. 336; 2003 Tax Ct. Memo LEXIS 337
- Walker v. Comm'r Dec 8, 2003 No. 13842-02 2003 T.C. Memo. 335; 2003 Tax Ct. Memo LEXIS 336
- Sciola v. Comm'r Dec 4, 2003 No. 11876-02L 2003 T.C. Memo. 334; 86 T.C.M. 681; 2003 Tax Ct. Memo LEXIS 335
- Toney v. Comm'r Dec 4, 2003 No.10683-01 2003 T.C. Memo. 333; 86 T.C.M. 678; 2003 Tax Ct. Memo LEXIS 334
- Beery v. Comm'r Dec 3, 2003 No. 12113-01 2003 T.C. Memo. 331; 86 T.C.M. 669; 2003 Tax Ct. Memo LEXIS 332
- Morse v. Comm'r Dec 3, 2003 No. 11735-00 2003 T.C. Memo. 332; 86 T.C.M. 673; 2003 Tax Ct. Memo LEXIS 333
- PURUSHOTHAM v. COMMISSIONER Dec 2, 2003 No. 1945-03S 2003 T.C. Summary Opinion 164; 2003 Tax Ct. Summary LEXIS 167
- Amos v. Comm'r Dec 1, 2003 No. 13391-01 2003 T.C. Memo. 329; 86 T.C.M. 663; 2003 Tax Ct. Memo LEXIS 330
- ESTATE OF NICHOLAS CHARLES STEVENS v. COMMISSIONER Dec 1, 2003 No. 3442-03S 2003 T.C. Summary Opinion 163; 2003 Tax Ct. Summary LEXIS 166
- Wallace v. Comm'r Dec 1, 2003 No. 10229-02 2003 T.C. Memo. 330; 86 T.C.M. 667; 2003 Tax Ct. Memo LEXIS 331
- Criner v. Comm'r Nov 25, 2003 No. 7126-02L 2003 T.C. Memo. 328; 86 T.C.M. 655; 2003 Tax Ct. Memo LEXIS 329
- Robert W. Tschetter v. Commissioner Nov 25, 2003 2003 T.C. Memo. 326
- Schmidt v. Comm'r Nov 25, 2003 Nos. 5267-01 and 5268-01 2003 T.C. Memo. 325; 86 T.C.M. 631; 2003 Tax Ct. Memo LEXIS 326
- Waterfall Farms v. Comm'r Nov 25, 2003 Nos. 5363-01; No. 5365-01 2003 T.C. Memo. 327; 86 T.C.M. 648; 2003 Tax Ct. Memo LEXIS 327
- Weeldreyer v. Comm'r Nov 25, 2003 No. 4676-01; No. 4679-01 2003 T.C. Memo. 324; 86 T.C.M. 622; 2003 Tax Ct. Memo LEXIS 328
- Campbell v. Comm'r Nov 24, 2003 No. 2604-02 121 T.C. 290; 2003 U.S. Tax Ct. LEXIS 37; 121 T.C. No. 16
- Demetree v. Comm'r Nov 24, 2003 No. 20833-96; No. 20834-96 2003 T.C. Memo. 323; 86 T.C.M. 618; 2003 Tax Ct. Memo LEXIS 324
- Duncan v. Comm'r Nov 24, 2003 No. 16607-97; No. 13579-98; No. 10022-02; No. 11095-02; No. 11313-02; No. 11324-02; No. 11326-02; No. 11327-02; No. 11338-02; No. 11339-02; No. 11441-02 121 T.C. 293; 2003 U.S. Tax Ct. LEXIS 38; 121 T.C. No. 17
- Edwina Diane Campbell v. Commissioner Nov 24, 2003 121 T.C. No. 16
- Wallace and Donnetta Duncan v. Commissioner Nov 24, 2003 121 T.C. No. 17
- Boyer v. Comm'r Nov 20, 2003 No. 8241-02L 2003 T.C. Memo. 322; 86 T.C.M. 615; 2003 Tax Ct. Memo LEXIS 323
- Gerard v. Comm'r Nov 20, 2003 No. 344-01; No. 346-01 2003 T.C. Memo. 320; 86 T.C.M. 604; 2003 Tax Ct. Memo LEXIS 322
- Gutierrez v. Comm'r Nov 20, 2003 2003 T.C. Memo. 321; 86 T.C.M. 611; 2003 Tax Ct. Memo LEXIS 321
- Alvarez v. Comm'r Nov 18, 2003 No. 13286-02L 2003 T.C. Memo. 319; 86 T.C.M. 603; 2003 Tax Ct. Memo LEXIS 320
- COTTRELL v. COMMISSIONER Nov 18, 2003 No. 127-03S 2003 T.C. Summary Opinion 162; 2003 Tax Ct. Summary LEXIS 165