2003
601 United States Tax Court opinions from 2003.
- KALUBI v. COMMISSIONER May 28, 2003 No. 11760-02S 2003 T.C. Summary Opinion 64; 2003 Tax Ct. Summary LEXIS 64
- Richardson v. Comm'r May 28, 2003 No. 6096-02L 2003 T.C. Memo. 154; 85 T.C.M. 1417; 2003 Tax Ct. Memo LEXIS 155
- Rosetti v. Comm'r May 28, 2003 No. 11514-01 2003 T.C. Memo. 157; 85 T.C.M. 1427; 2003 Tax Ct. Memo LEXIS 153; 31 Employee Benefits Cas. (BNA) 1415
- SANCHEZ v. COMMISSIONER May 28, 2003 No. 4075-01S 2003 T.C. Summary Opinion 63; 2003 Tax Ct. Summary LEXIS 65
- Simpson v. Comm'r May 28, 2003 No. 191-02 2003 T.C. Memo. 155; 85 T.C.M. 1421; 2003 Tax Ct. Memo LEXIS 154
- FREDERICK v. COMMISSIONER May 27, 2003 No. 11603-01S 2003 T.C. Summary Opinion 62; 2003 Tax Ct. Summary LEXIS 62
- GEHRS v. COMMISSIONER May 27, 2003 No. 11349-02S 2003 T.C. Summary Opinion 60; 2003 Tax Ct. Summary LEXIS 63
- None May 27, 2003 No. 9803-00S 2003 T.C. Summary Opinion 61; 2003 Tax Ct. Summary LEXIS 61
- Rodriguez v. Comm'r May 27, 2003 No. 9686-00L 2003 T.C. Memo. 153; 85 T.C.M. 1414; 2003 Tax Ct. Memo LEXIS 151
- Saykally v. Comm'r May 27, 2003 No. 555-00; No. 1821-00 2003 T.C. Memo. 152; 85 T.C.M. 1401; 2003 Tax Ct. Memo LEXIS 150
- Hvidding v. Comm'r May 23, 2003 No. 6934-00 2003 T.C. Memo. 151; 85 T.C.M. 1398; 2003 Tax Ct. Memo LEXIS 146
- River City Ranches 1, Ltd. v. Comm'r May 23, 2003 No. 787-91, 4876-94, 9550-94, 9552-94, 9554-94, 13595-94, 13597-94, 13599-94, 13599-94, 382-95 2003 T.C. Memo. 150; 85 T.C.M. 1365; 2003 Tax Ct. Memo LEXIS 147
- Anthony v. and Sandy K. Margavio v. Commissioner May 22, 2003 2003 T.C. Summary Opinion 59
- Edwards v. Comm'r May 22, 2003 2003 T.C. Memo. 149; 83 T.C.M. 762; 2003 Tax Ct. Memo LEXIS 353
- Peyton v. Comm'r May 22, 2003 Docket No. 16468-98 2003 T.C. Memo. 146; 85 T.C.M. 1345; 2003 Tax Ct. Memo LEXIS 351
- Said v. Comm'r May 22, 2003 2003 T.C. Memo. 148; 85 T.C.M. 1353; 2003 U.S. Tax Ct. LEXIS 41
- Struhar v. Comm'r May 22, 2003 2003 T.C. Memo. 147; 83 T.C.M. 754; 2003 Tax Ct. Memo LEXIS 354
- Estate of Strangi v. Comm'r May 20, 2003 No. 4102-99 2003 T.C. Memo. 145; 85 T.C.M. 1331; 2003 Tax Ct. Memo LEXIS 144
- Hill v. Comm'r May 20, 2003 2003 T.C. Memo. 144; 85 T.C.M. 1328; 2003 Tax Ct. Memo LEXIS 142
- Lopez v. Comm'r May 20, 2003 No. 8612-01 2003 T.C. Memo. 142; 85 T.C.M. 1321; 2003 Tax Ct. Memo LEXIS 143
- Maloney v. Comm'r May 20, 2003 No. 8175-02L 2003 T.C. Memo. 143; 85 T.C.M. 1325; 2003 Tax Ct. Memo LEXIS 145
- YUANQIANG ZHANG v. COMMISSIONER May 20, 2003 No. 2117-02S 2003 T.C. Summary Opinion 58; 2003 Tax Ct. Summary LEXIS 57
- BOWERS v. COMMISSIONER May 19, 2003 No. 8191-00S; No. 10437-01S 2003 T.C. Summary Opinion 57; 2003 Tax Ct. Summary LEXIS 54
- EMANOIL & MAGDALENA GANTEA v. COMMISSIONER May 19, 2003 No. 6222-02S 2003 T.C. Summary Opinion 55; 2003 Tax Ct. Summary LEXIS 55
- FLORES v. COMMISSIONER May 19, 2003 No. 5411-02S 2003 T.C. Summary Opinion 56; 2003 Tax Ct. Summary LEXIS 56
- Johns v. Comm'r May 19, 2003 No. 9814-02 2003 T.C. Memo. 140; 85 T.C.M. 1318; 2003 Tax Ct. Memo LEXIS 140
- Medical Emergency Care Associates, S.C., An Illinois Corporation v. Commissioner May 19, 2003 120 T.C. No. 15
- Medical Emergency Care Assocs., S.C. v. Comm'r May 19, 2003 No. 8259-01 120 T.C. 436; 2003 U.S. Tax Ct. LEXIS 17; 120 T.C. No. 15
- Orr v. Comm'r May 19, 2003 2003 T.C. Memo. 141; 85 T.C.M. 1319; 2003 Tax Ct. Memo LEXIS 141
- Lindbloom v. Comm'r May 16, 2003 2003 U.S. Tax Ct. LEXIS 45
- DAK, INC. v. COMMISSIONER May 15, 2003 No. 4335-01S 2003 T.C. Summary Opinion 52; 2003 Tax Ct. Summary LEXIS 50
- KEELEY v. COMMISSIONER May 15, 2003 No. 1019-02S 2003 T.C. Summary Opinion 53; 2003 Tax Ct. Summary LEXIS 51
- KRAWCZYK v. COMMISSIONER May 15, 2003 No. 3202-01S 2003 T.C. Summary Opinion 54; 2003 Tax Ct. Summary LEXIS 52
- MAYO v. COMMISSIONER May 15, 2003 No. 14686-99S 2003 T.C. Summary Opinion 51; 2003 Tax Ct. Summary LEXIS 53
- Mekulsia v. Comm'r May 15, 2003 No. 10480-00 2003 T.C. Memo. 138; 85 T.C.M. 1303; 2003 Tax Ct. Memo LEXIS 139
- Thrower v. Comm'r May 15, 2003 No. 14625-92 2003 T.C. Memo. 139; 85 T.C.M. 1312; 2003 Tax Ct. Memo LEXIS 138
- Charles T. McCord, Jr. and Mary S. McCord, Donors v. Commissioner May 14, 2003 120 T.C. No. 13
- Estate of Avrom A. Silver, Bonny Fern Silver, Kenneth Kirsh, and Ronald Faust, Executors v. Commissioner May 14, 2003 120 T.C. No. 14
- Estate of Silver v. Comm'r May 14, 2003 No. 10125-01 120 T.C. 430; 2003 U.S. Tax Ct. LEXIS 15; 120 T.C. No. 14
- Everman v. Comm'r May 14, 2003 No. 13268-02L 2003 T.C. Memo. 137; 85 T.C.M. 1300; 2003 Tax Ct. Memo LEXIS 137
- McCord v. Comm'r May 14, 2003 No. 7048-00 120 T.C. 358; 2003 U.S. Tax Ct. LEXIS 16; 120 T.C. No. 13
- Boltinghouse v. Comm'r May 13, 2003 No. 9063-01 2003 T.C. Memo. 134; 85 T.C.M. 1277; 2003 Tax Ct. Memo LEXIS 134
- City of Santa Rosa v. Comm'r May 13, 2003 No. 7310-00B 120 T.C. 339; 2003 U.S. Tax Ct. LEXIS 14; 120 T.C. No. 12
- City of Santa Rosa, California v. Commissioner May 13, 2003 120 T.C. No. 12
- Comtek Expositions, Inc. v. Comm'r May 13, 2003 2003 T.C. Memo. 135; 85 T.C.M. 1280; 2003 Tax Ct. Memo LEXIS 135
- Goertler v. Comm'r May 13, 2003 No. 3121-01 2003 T.C. Memo. 136; 85 T.C.M. 1297; 2003 Tax Ct. Memo LEXIS 136
- KLAWITTER v. COMMISSIONER May 12, 2003 No. 7491-01S 2003 T.C. Summary Opinion 50; 2003 Tax Ct. Summary LEXIS 49
- SLIWINSKI v. COMMISSIONER May 9, 2003 No. 9620-01S 2003 T.C. Summary Opinion 49; 2003 Tax Ct. Summary LEXIS 48
- Rhodes v. Comm'r May 8, 2003 No. 11158-01 2003 T.C. Memo. 133; 85 T.C.M. 1276; 2003 Tax Ct. Memo LEXIS 132
- Tiley v. Comm'r May 8, 2003 No. 1402-02 2003 T.C. Memo. 132; 85 T.C.M. 1274; 2003 Tax Ct. Memo LEXIS 133