2004
555 United States Tax Court opinions from 2004.
- ASHURST v. COMMISSIONER Feb 9, 2004 No. 161-03S; No. 162-03S 2004 T.C. Summary Opinion 14; 2004 Tax Ct. Summary LEXIS 16
- Estate of Clause v. Comm'r Feb 9, 2004 No. 12995-01 122 T.C. 115; 2004 U.S. Tax Ct. LEXIS 5; 122 T.C. No. 5; 32 Employee Benefits Cas. (BNA) 2650
- Estate of John W. Clause, Thomas Y. Clause, Personal Respresentative v. Commissioner Feb 9, 2004 122 T.C. No. 5
- GUTERMAN v. COMMISSIONER Feb 9, 2004 No. 15780-02S 2004 T.C. Summary Opinion 12; 2004 Tax Ct. Summary LEXIS 15
- McCARRON v. COMMISSIONER Feb 9, 2004 No. 8383-00S 2004 T.C. Summary Opinion 13; 2004 Tax Ct. Summary LEXIS 14
- Peete v. Comm'r Feb 6, 2004 No. 16002-02 2004 T.C. Memo. 31; 87 T.C.M. 951; 2004 Tax Ct. Memo LEXIS 33
- Troutman v. Comm'r Feb 6, 2004 No. 12449-01 2004 T.C. Memo. 32; 87 T.C.M. 953; 2004 Tax Ct. Memo LEXIS 32
- Day v. Comm'r Feb 5, 2004 No. 1867-03L 2004 T.C. Memo. 30; 87 T.C.M. 949; 2004 Tax Ct. Memo LEXIS 30
- Estate of Trompeter v. Comm'r Feb 4, 2004 2004 T.C. Memo. 27; 87 T.C.M. 851; 2004 Tax Ct. Memo LEXIS 31
- LEONARD v. COMMISSIONER Feb 4, 2004 No. 20205-02S 2004 T.C. Summary Opinion 11; 2004 Tax Ct. Summary LEXIS 12
- Maciel v. Comm'r Feb 4, 2004 No. 7802-00 2004 T.C. Memo. 28; 87 T.C.M. 881; 2004 Tax Ct. Memo LEXIS 29
- Sunoco, Inc. and Subsidiaries v. Commissioner Feb 4, 2004 122 T.C. No. 4
- Sunoco, Inc. v. Comm'r Feb 4, 2004 No. 19631-97 2004 T.C. Memo. 29; 87 T.C.M. 937; 2004 Tax Ct. Memo LEXIS 28
- Sunoco, Inc. v. Comm'r Feb 4, 2004 No. 19631-97 122 T.C. 88; 2004 U.S. Tax Ct. LEXIS 4; 122 T.C. No. 4
- TUCK v. COMMISSIONER Feb 4, 2004 No. 14728-02S 2004 T.C. Summary Opinion 10; 2004 Tax Ct. Summary LEXIS 13
- Fla. Country Clubs, Inc. v. Comm'r Feb 3, 2004 No. 9160-02 122 T.C. 73; 2004 U.S. Tax Ct. LEXIS 3; 122 T.C. No. 3
- Florida Country Clubs, Inc. v. Commissioner Feb 3, 2004 122 T.C. No. 3
- Jewett v. Comm'r Feb 3, 2004 No. 16437-02 2004 T.C. Memo. 26; 87 T.C.M. 849; 2004 Tax Ct. Memo LEXIS 23
- MALONE v. COMMISSIONER Feb 3, 2004 No. 18842-02S 2004 T.C. Summary Opinion 9; 2004 Tax Ct. Summary LEXIS 9
- Pless v. Comm'r Feb 3, 2004 No. 1917-03L 2004 T.C. Memo. 24; 87 T.C.M. 845; 2004 Tax Ct. Memo LEXIS 24
- Taylor v. Comm'r Feb 3, 2004 2004 T.C. Memo. 25; 87 T.C.M. 848; 2004 Tax Ct. Memo LEXIS 25
- Demirjian v. Comm'r Jan 30, 2004 No. 8836-02 2004 T.C. Memo. 22; 87 T.C.M. 841; 2004 Tax Ct. Memo LEXIS 22
- CUTTS v. COMMISSIONER Jan 29, 2004 2004 T.C. Summary Opinion 8; 2004 Tax Ct. Summary LEXIS 8
- Luiz v. Commisioner Jan 29, 2004 No. 6344-02 2004 T.C. Memo. 21; 87 T.C.M. 838; 2004 Tax Ct. Memo LEXIS 21
- Estate of Lurie v. Comm'r Jan 28, 2004 No. 22639-94 2004 T.C. Memo. 19; 87 T.C.M. 830; 2004 Tax Ct. Memo LEXIS 19
- Ewing v. Comm'r Jan 28, 2004 No. 1940-01 122 T.C. 32; 2004 U.S. Tax Ct. LEXIS 2; 122 T.C. No. 2
- Gwendolyn A. Ewing v. Commissioner Jan 28, 2004 122 T.C. No. 2
- Roman v. Comm'r Jan 28, 2004 No. 8931-03L 2004 T.C. Memo. 20; 87 T.C.M. 835; 2004 Tax Ct. Memo LEXIS 20
- Secapure v. Comm'r Jan 28, 2004 No. 5019-02 2004 T.C. Memo. 18; 87 T.C.M. 827; 2004 Tax Ct. Memo LEXIS 18
- Dorra v. Comm'r Jan 26, 2004 2004 T.C. Memo. 16; 87 T.C.M. 822; 2004 Tax Ct. Memo LEXIS 17
- Leineweber v. Comm'r Jan 26, 2004 2004 T.C. Memo. 17; 87 T.C.M. 824; 2004 Tax Ct. Memo LEXIS 16
- GARBINI v. COMMISSIONER Jan 23, 2004 No. 3593-00S 2004 T.C. Summary Opinion 7; 2004 Tax Ct. Summary LEXIS 7
- Hathaway v. Comm'r Jan 23, 2004 No. 136-02L 2004 T.C. Memo. 15; 87 T.C.M. 819; 2004 Tax Ct. Memo LEXIS 15
- Montgomery v. Comm'r Jan 22, 2004 No. 16864-02L 122 T.C. 1; 2004 U.S. Tax Ct. LEXIS 1; 122 T.C. No. 1
- Nield and Linda Montgomery v. Commissioner Jan 22, 2004 122 T.C. No. 1
- WEBB-REED v. COMMISSIONER Jan 22, 2004 No. 15406-02S 2004 T.C. Summary Opinion 6; 2004 Tax Ct. Summary LEXIS 6
- FRANCISCO v. COMMISSIONER Jan 21, 2004 No. 12938-02S 2004 T.C. Summary Opinion 4; 2004 Tax Ct. Summary LEXIS 4
- OVERBY v. COMMISSIONER Jan 21, 2004 No. 16627-02S 2004 T.C. Summary Opinion 5; 2004 Tax Ct. Summary LEXIS 5
- BARTSCH v. COMMISSIONER Jan 20, 2004 No. 18872-02S 2004 T.C. Summary Opinion 3; 2004 Tax Ct. Summary LEXIS 3
- Martin v. Comm'r Jan 20, 2004 No. 13419-02: 2004 T.C. Memo. 14; 87 T.C.M. 818; 2004 Tax Ct. Memo LEXIS 14
- Fargo v. Comm'r Jan 16, 2004 No. 9492-02L 2004 T.C. Memo. 13; 87 T.C.M. 815; 2004 Tax Ct. Memo LEXIS 13
- Peoples Prize v. Comm'r Jan 15, 2004 No. 18658-02X 2004 T.C. Memo. 12; 87 T.C.M. 813; 2004 Tax Ct. Memo LEXIS 12
- Berry v. Comm'r Jan 12, 2004 2004 T.C. Memo. 11; 87 T.C.M. 812; 2004 Tax Ct. Memo LEXIS 10
- Lowry v. Comm'r Jan 12, 2004 No. 11579-00 2004 T.C. Memo. 10; 87 T.C.M. 811; 2004 Tax Ct. Memo LEXIS 11
- KIMBALL v. COMMISSIONER Jan 8, 2004 No. 16640-02S 2004 T.C. Summary Opinion 2; 2004 Tax Ct. Summary LEXIS 1
- MUDD v. COMMISSIONER Jan 8, 2004 No. 10230-01S 2004 T.C. Summary Opinion 1; 2004 Tax Ct. Summary LEXIS 2
- Chandler v. Comm'r Jan 6, 2004 No. 11710-02L 2004 T.C. Memo. 7; 87 T.C.M. 804; 2004 Tax Ct. Memo LEXIS 7
- Goettee v. Comm'r Jan 6, 2004 No. 26591-96 2004 T.C. Memo. 9; 87 T.C.M. 808; 2004 Tax Ct. Memo LEXIS 9
- Tillman v. Comm'r Jan 6, 2004 No. 11709-02L 2004 T.C. Memo. 8; 87 T.C.M. 806; 2004 Tax Ct. Memo LEXIS 8
- Cipolla v. Comm'r Jan 5, 2004 No. 7131-02L 2004 T.C. Memo. 6; 87 T.C.M. 801; 2004 Tax Ct. Memo LEXIS 4