2004
555 United States Tax Court opinions from 2004.
- Kolker v. Comm'r Dec 29, 2004 No. 5724-04L 2004 T.C. Memo. 288; 88 T.C.M. 639; 2004 Tax Ct. Memo LEXIS 301
- Barkley v. Comm'r Dec 28, 2004 No. 7610-02 2004 T.C. Memo. 287; 88 T.C.M. 634; 2004 Tax Ct. Memo LEXIS 299; 34 Employee Benefits Cas. (BNA) 2977
- Estate of Gilman v. Comm'r Dec 28, 2004 No. 10748-02 2004 T.C. Memo. 286; 88 T.C.M. 627; 2004 Tax Ct. Memo LEXIS 300
- JAMES v. COMMISSIONER Dec 28, 2004 No. 9856-03S 2004 T.C. Summary Opinion 176; 2004 Tax Ct. Summary LEXIS 179
- Ali v. Comm'r Dec 27, 2004 No. 3064-03 2004 T.C. Memo. 284; 88 T.C.M. 622; 2004 Tax Ct. Memo LEXIS 297
- BIEN-AIME v. COMMISSIONER Dec 27, 2004 No. 3456-04S 2004 T.C. Summary Opinion 175; 2004 Tax Ct. Summary LEXIS 90
- Dysle v. Comm'r Dec 27, 2004 No. 12802-03L 2004 T.C. Memo. 285; 88 T.C.M. 624; 2004 Tax Ct. Memo LEXIS 298
- NASSER v. COMMISSIONER Dec 27, 2004 No. 11286-03S 2004 T.C. Summary Opinion 174; 2004 Tax Ct. Summary LEXIS 128
- Caputi v. Comm'r Dec 22, 2004 No. 18859-03 2004 T.C. Memo. 283; 88 T.C.M. 619; 2004 Tax Ct. Memo LEXIS 296
- STARKOVICH v. COMMISSIONER Dec 21, 2004 No. 3979-04S 2004 T.C. Summary Opinion 173; 2004 Tax Ct. Summary LEXIS 170
- Becherer v. Comm'r Dec 20, 2004 No. 1429-03 2004 T.C. Memo. 282; 88 T.C.M. 617; 2004 Tax Ct. Memo LEXIS 295
- ELLIS v. COMMISSIONER Dec 20, 2004 No. 11098-03S 2004 T.C. Summary Opinion 170; 2004 Tax Ct. Summary LEXIS 114
- KLET v. COMMISSIONER Dec 20, 2004 No. 4486-04S 2004 T.C. Summary Opinion 172; 2004 Tax Ct. Summary LEXIS 137
- Kooyers v. Comm'r Dec 20, 2004 No. 20060-02, 20202-02, 20203-02 2004 T.C. Memo. 281; 88 T.C.M. 605; 2004 Tax Ct. Memo LEXIS 294
- Sax v. Comm'r Dec 20, 2004 No. 8363-03S 2004 T.C. Summary Opinion 171; 2004 Tax Ct. Summary LEXIS 163
- Delaware Corp. v. Comm'r Dec 16, 2004 No. 2040-02, 2041-02, 2042-02 2004 T.C. Memo. 280; 88 T.C.M. 589; 2004 Tax Ct. Memo LEXIS 293
- Mortensen v. Comm'r Dec 15, 2004 No. 25991-96 2004 T.C. Memo. 279; 88 T.C.M. 278; 2004 Tax Ct. Memo LEXIS 292
- Barbara Drake v. Commissioner Dec 14, 2004 123 T.C. No. 20
- Clara L. Prevo v. Commissioner Dec 14, 2004 123 T.C. No. 21
- Drake v. Comm'r Dec 14, 2004 123 T.C. 320; 2004 U.S. Tax Ct. LEXIS 49; 123 T.C. No. 20
- Prevo v. Comm'r Dec 14, 2004 123 T.C. 326; 2004 U.S. Tax Ct. LEXIS 50; 123 T.C. No. 21
- Dubray v. Comm'r Dec 13, 2004 2004 T.C. Memo. 278; 88 T.C.M. 577; 2004 Tax Ct. Memo LEXIS 291
- SZASZ v. COMMISSIONER Dec 9, 2004 No. 13460-03S 2004 T.C. Summary Opinion 169; 2004 Tax Ct. Summary LEXIS 173
- Jaroff v. Comm'r Dec 8, 2004 No. 19193-99 2004 T.C. Memo. 276; 88 T.C.M. 569; 2004 Tax Ct. Memo LEXIS 290
- Mitchell v. Comm'r Dec 8, 2004 No. 17155-02 2004 T.C. Memo. 277; 88 T.C.M. 574; 2004 Tax Ct. Memo LEXIS 289
- MBACHU v. COMMISSIONER Dec 7, 2004 No. 2914-04S 2004 T.C. Summary Opinion 168; 2004 Tax Ct. Summary LEXIS 141
- BOUCH v. COMMISSIONER Dec 6, 2004 No. 16318-02S 2004 T.C. Summary Opinion 167; 2004 Tax Ct. Summary LEXIS 95
- COLEMAN v. COMMISSIONER Dec 6, 2004 No. 2557-04S 2004 T.C. Summary Opinion 165; 2004 Tax Ct. Summary LEXIS 104
- DESALVO v. COMMISSIONER Dec 6, 2004 No. 22361-03S 2004 T.C. Summary Opinion 166; 2004 Tax Ct. Summary LEXIS 107
- Van Scoten v. Comm'r Dec 6, 2004 No. 24946-96. 2004 T.C. Memo. 275; 88 T.C.M. 560; 2004 Tax Ct. Memo LEXIS 288
- Abelein v. Comm'r Dec 2, 2004 No. 19707-02 2004 T.C. Memo. 274; 88 T.C.M. 549; 2004 Tax Ct. Memo LEXIS 287
- DOTSON v. COMMISSIONER Dec 1, 2004 No. 5321-03S 2004 T.C. Summary Opinion 164; 2004 Tax Ct. Summary LEXIS 110
- NERIS ZELAYA v. COMMISSIONER Dec 1, 2004 No. 16148-03S 2004 T.C. Summary Opinion 163; 2004 Tax Ct. Summary LEXIS 186
- DeFORE v. COMMISSIONER Nov 30, 2004 No. 14248-03S 2004 T.C. Summary Opinion 162; 2004 Tax Ct. Summary LEXIS 106
- Kun v. Comm'r Nov 30, 2004 No. 16979-02L 2004 T.C. Memo. 273; 88 T.C.M. 547; 2004 Tax Ct. Memo LEXIS 286
- Benson v. Comm'r Nov 29, 2004 Nos. 585-98, 19416-98, 19417-98, 19421-98, 12967-00, and 14171-01 2004 T.C. Memo. 272; 88 T.C.M. 520; 2004 Tax Ct. Memo LEXIS 285
- Biazar v. Comm'r Nov 29, 2004 No. 6424-01 2004 T.C. Memo. 270; 88 T.C.M. 513; 2004 Tax Ct. Memo LEXIS 283
- BURAS v. COMMISSIONER Nov 29, 2004 No. 13004-03S 2004 T.C. Summary Opinion 161; 2004 Tax Ct. Summary LEXIS 101
- Roark v. Comm'r Nov 29, 2004 No. 9231-02; No. 5105-03 2004 T.C. Memo. 271; 88 T.C.M. 517; 2004 Tax Ct. Memo LEXIS 284
- Hansen v. Comm'r Nov 24, 2004 No. 25191-96 2004 T.C. Memo. 269; 88 T.C.M. 504; 2004 Tax Ct. Memo LEXIS 282
- MITCHELL v. COMMISSIONER Nov 23, 2004 No. 1751-03S 2004 T.C. Summary Opinion 160; 2004 Tax Ct. Summary LEXIS 146
- Salera v. Comm'r Nov 23, 2004 2004 U.S. Tax Ct. LEXIS 51
- Barnes v. Comm'r Nov 22, 2004 No. 6182-96 2004 T.C. Memo. 266; 88 T.C.M. 479; 2004 Tax Ct. Memo LEXIS 281
- Capehart v. Comm'r Nov 22, 2004 No. 3425-03 2004 T.C. Memo. 268; 88 T.C.M. 492; 2004 Tax Ct. Memo LEXIS 278
- Griffith v. Comm'r Nov 22, 2004 No. 18161-02L 2004 T.C. Memo. 267; 88 T.C.M. 491; 2004 Tax Ct. Memo LEXIS 279
- Hitchen v. Comm'r Nov 22, 2004 No. 1827-95; No. 9864-95 2004 T.C. Memo. 265; 88 T.C.M. 471; 2004 Tax Ct. Memo LEXIS 280
- COCCIA v. COMMISSIONER Nov 18, 2004 No. 9357-03S 2004 T.C. Summary Opinion 159; 2004 Tax Ct. Summary LEXIS 103
- Lee v. Comm'r Nov 18, 2004 No. 15735-03L 2004 T.C. Memo. 264; 88 T.C.M. 469; 2004 Tax Ct. Memo LEXIS 277
- Namyst v. Comm'r Nov 17, 2004 No. 20313-03 2004 T.C. Memo. 263; 88 T.C.M. 463; 2004 Tax Ct. Memo LEXIS 276
- George v. Comm'r Nov 16, 2004 No. 2380-03 2004 T.C. Memo. 261; 88 T.C.M. 456; 2004 Tax Ct. Memo LEXIS 275