2003
601 United States Tax Court opinions from 2003.
- MEDINA v. COMMISSIONER Oct 7, 2003 No. 13398-02S 2003 T.C. Summary Opinion 148; 2003 Tax Ct. Summary LEXIS 151
- Pepper Pot Trust v. Comm'r Oct 7, 2003 No. 9111-02L; No. 9112-02L; No. 9113-02L; No. 9447-02L 2003 T.C. Memo. 287; 86 T.C.M. 443; 2003 Tax Ct. Memo LEXIS 289
- Boyd v. Comm'r Oct 3, 2003 No. 4794-00 2003 T.C. Memo. 286; 86 T.C.M. 440; 2003 Tax Ct. Memo LEXIS 286
- BURKE v. COMMISSIONER Oct 3, 2003 No. 6182-02S 2003 T.C. Summary Opinion 147; 2003 Tax Ct. Summary LEXIS 150
- Burrus v. Comm'r Oct 3, 2003 No. 14709-99 2003 T.C. Memo. 285; 86 T.C.M. 429; 2003 Tax Ct. Memo LEXIS 287
- Estate of Halder v. Comm'r Oct 3, 2003 No. 5018-01 2003 T.C. Memo. 284; 86 T.C.M. 427; 2003 Tax Ct. Memo LEXIS 288
- Hunt v. Comm'r Oct 2, 2003 No. 5681-02 2003 T.C. Memo. 283; 86 T.C.M. 426; 2003 Tax Ct. Memo LEXIS 283
- PYRDUM v. COMMISSIONER Oct 2, 2003 No. 1052-02S 2003 T.C. Summary Opinion 146; 2003 Tax Ct. Summary LEXIS 147
- Ziegler v. Comm'r Oct 2, 2003 No. 7435-02 2003 T.C. Memo. 282; 86 T.C.M. 423; 2003 Tax Ct. Memo LEXIS 282
- CARDIFF v. COMMISSIONER Oct 1, 2003 No. 16011-02S 2003 T.C. Summary Opinion 142; 2003 Tax Ct. Summary LEXIS 146
- CISSE v. COMMISSIONER Oct 1, 2003 No. 11619-02S 2003 T.C. Summary Opinion 143; 2003 Tax Ct. Summary LEXIS 143
- COTTERELL v. COMMISSIONER Oct 1, 2003 No. 5912-02S 2003 T.C. Summary Opinion 145; 2003 Tax Ct. Summary LEXIS 144
- HERNANDEZ v. COMMISSIONER Oct 1, 2003 No. 5488-02S 2003 T.C. Summary Opinion 144; 2003 Tax Ct. Summary LEXIS 145
- SWEETBUSH TRUST v. COMMISSIONER Oct 1, 2003 No. 7616-02S; No. 7621-02S; No. 9460-02S; No. 9462-02S 2003 T.C. Summary Opinion 140; 2003 Tax Ct. Summary LEXIS 149
- BUNCE v. COMMISSIONER Sep 30, 2003 No. 12161-02S 2003 T.C. Summary Opinion 141; 2003 Tax Ct. Summary LEXIS 138
- Carey v. Comm'r Sep 30, 2003 No. 2003-02 2003 T.C. Memo. 281; 86 T.C.M. 420; 2003 Tax Ct. Memo LEXIS 281
- MCGOVERN v. COMMISSIONER Sep 30, 2003 No. 19183-02S 2003 T.C. Summary Opinion 137; 2003 Tax Ct. Summary LEXIS 139
- SCHWEMMER v. COMMISSIONER Sep 30, 2003 No. 7617-02S 2003 T.C. Summary Opinion 139; 2003 Tax Ct. Summary LEXIS 142
- SCHWEMMER v. COMMISSIONER Sep 30, 2003 No. 9461-02S 2003 T.C. Summary Opinion 138; 2003 Tax Ct. Summary LEXIS 141
- SHELL v. COMMISSIONER Sep 30, 2003 No. 14736-02S 2003 T.C. Summary Opinion 136; 2003 Tax Ct. Summary LEXIS 140
- CONLON v. COMMISSIONER Sep 29, 2003 No. 15759-02S 2003 T.C. Summary Opinion 135; 2003 Tax Ct. Summary LEXIS 137
- Fed. Home Loan Mortg. Corp. v. Comm'r Sep 29, 2003 No. 3941-99; No. 15626-99 121 T.C. 254; 2003 U.S. Tax Ct. LEXIS 35; 121 T.C. No. 13
- Federal Home Loan Mortgage Corporation v. Commissioner Sep 29, 2003 121 T.C. No. 13
- CROWELL v. COMMISSIONER Sep 26, 2003 No. 5434-02S; No. 5640-02S 2003 T.C. Summary Opinion 134; 2003 Tax Ct. Summary LEXIS 136
- Jeffrey R. King and Sabrina M. King v. Commissioner Sep 26, 2003 121 T.C. No. 12
- King v. Comm'r Sep 26, 2003 No. 16596-02; No. 16868-02 121 T.C. 245; 2003 U.S. Tax Ct. LEXIS 33; 121 T.C. No. 12
- Square D Co. v. Comm'r Sep 26, 2003 No. 6067-97 121 T.C. 168; 2003 U.S. Tax Ct. LEXIS 34; 121 T.C. No. 11
- Square D Company and Subsidiaries v. Commissioner Sep 26, 2003 121 T.C. No. 11
- LISI v. COMMISSIONER Sep 25, 2003 No. 13503-01S 2003 T.C. Summary Opinion 132; 2003 Tax Ct. Summary LEXIS 134
- McIntosh v. Comm'r Sep 25, 2003 No. 10131-01L 2003 T.C. Memo. 279; 86 T.C.M. 406; 2003 Tax Ct. Memo LEXIS 280
- Peracchio v. Comm'r Sep 25, 2003 No. 10470-01 2003 T.C. Memo. 280; 86 T.C.M. 412; 2003 Tax Ct. Memo LEXIS 279
- TAYLOR v. COMMISSIONER Sep 25, 2003 No. 4818-01S 2003 T.C. Summary Opinion 133; 2003 Tax Ct. Summary LEXIS 135
- Bethea v. Comm'r Sep 24, 2003 No. 7957-02L 2003 T.C. Memo. 278; 86 T.C.M. 403; 2003 Tax Ct. Memo LEXIS 278
- Knoll v. Comm'r Sep 23, 2003 2003 T.C. Memo. 277; 86 T.C.M. 396; 2003 Tax Ct. Memo LEXIS 276
- Neugebauer v. Comm'r Sep 23, 2003 2003 T.C. Memo. 276; 86 T.C.M. 394; 2003 Tax Ct. Memo LEXIS 277
- Baranowicz v. Comm'r Sep 22, 2003 No. 15515-84; No. 25399-86; No. 41668-86 2003 T.C. Memo. 274; 86 T.C.M. 390; 2003 Tax Ct. Memo LEXIS 274
- Gaylord v. Comm'r Sep 22, 2003 2003 T.C. Memo. 273; 86 T.C.M. 385; 2003 Tax Ct. Memo LEXIS 273
- Kean v. Comm'r Sep 22, 2003 No. 8966-00; No. 9144-00 2003 T.C. Memo. 275; 86 T.C.M. 392; 2003 Tax Ct. Memo LEXIS 275
- Harrell v. Comm'r Sep 17, 2003 No. 4063-02L 2003 T.C. Memo. 271; 86 T.C.M. 378; 2003 Tax Ct. Memo LEXIS 272
- Maint., Painting & Constr., Inc. v. Comm'r Sep 17, 2003 2003 T.C. Memo. 270; 86 T.C.M. 376; 2003 Tax Ct. Memo LEXIS 271
- McCullar v. Comm'r Sep 17, 2003 No. 1477-02 2003 T.C. Memo. 272; 86 T.C.M. 384; 2003 Tax Ct. Memo LEXIS 270
- SPULER v. COMMISSIONER Sep 17, 2003 No. 2136-02S 2003 T.C. Summary Opinion 131; 2003 Tax Ct. Summary LEXIS 133
- McDermott v. Comm'r Sep 16, 2003 2003 T.C. Memo. 269; 86 T.C.M. 374; 2003 Tax Ct. Memo LEXIS 269
- Rudolph Stephen Heretick, Jr. v. Commissioner Sep 15, 2003 2003 T.C. Summary Opinion 129
- TRUSKOWSKY v. COMMISSIONER Sep 15, 2003 No. 14066-01S 2003 T.C. Summary Opinion 130; 2003 Tax Ct. Summary LEXIS 132
- MARTINEZ v. COMMISSIONER Sep 12, 2003 No. 6970-02S 2003 T.C. Summary Opinion 128; 2003 Tax Ct. Summary LEXIS 130
- Zoglman v. Comm'r Sep 12, 2003 2003 T.C. Memo. 268; 86 T.C.M. 370; 2003 Tax Ct. Memo LEXIS 268
- David Lee Smith and Mary Julia Hook v. Commissioner Sep 11, 2003 2003 T.C. Memo. 266
- Emmanuel L. Roco v. Commissioner Sep 11, 2003 121 T.C. No. 10
- GAINES v. COMMISSIONER Sep 11, 2003 No. 8751-01S 2003 T.C. Summary Opinion 127; 2003 Tax Ct. Summary LEXIS 129