2004
555 United States Tax Court opinions from 2004.
- Wolman v. Comm'r Nov 16, 2004 No. 18953-02 2004 T.C. Memo. 262; 88 T.C.M. 462; 2004 Tax Ct. Memo LEXIS 274
- EDWARDS v. COMMISSIONER Nov 15, 2004 No. 11097-03S 2004 T.C. Summary Opinion 158; 2004 Tax Ct. Summary LEXIS 112
- HUTCHINSON v. COMMISSIONER Nov 15, 2004 No. 11934-03S 2004 T.C. Summary Opinion 157; 2004 Tax Ct. Summary LEXIS 133
- Moore v. Comm'r Nov 15, 2004 2004 T.C. Memo. 259; 88 T.C.M. 443; 2004 Tax Ct. Memo LEXIS 273
- Rollins v. Comm'r Nov 15, 2004 No. 598-03 2004 T.C. Memo. 260; 88 T.C.M. 447; 2004 Tax Ct. Memo LEXIS 272; 34 Employee Benefits Cas. (BNA) 2523
- GAVIGAN v. COMMISSIONER Nov 10, 2004 No. 13779-03S 2004 T.C. Summary Opinion 155; 2004 Tax Ct. Summary LEXIS 125
- Molina v. Comm'r Nov 10, 2004 No. 4026-03L 2004 T.C. Memo. 258; 88 T.C.M. 441; 2004 Tax Ct. Memo LEXIS 271; 34 Employee Benefits Cas. (BNA) 2280
- RAHIMI v. COMMISSIONER Nov 10, 2004 No. 9218-03S 2004 T.C. Summary Opinion 156; 2004 Tax Ct. Summary LEXIS 159
- Gouveia v. Comm'r Nov 9, 2004 Nos. 288-03, 562-03, 563-03, 564-03 2004 T.C. Memo. 256; 88 T.C.M. 424; 2004 Tax Ct. Memo LEXIS 270
- John v. Comm'r Nov 9, 2004 No. 10604-02 2004 T.C. Memo. 257; 88 T.C.M. 437; 2004 Tax Ct. Memo LEXIS 269
- ALLSOPP v. COMMISSIONER Nov 8, 2004 No. 17561-03S 2004 T.C. Summary Opinion 154; 2004 Tax Ct. Summary LEXIS 85
- Lear v. Comm'r Nov 8, 2004 No. 10644-02 2004 T.C. Memo. 253; 88 T.C.M. 420; 2004 Tax Ct. Memo LEXIS 265
- McElroy v. Comm'r Nov 8, 2004 No. 7440-02 2004 T.C. Memo. 254; 88 T.C.M. 421; 2004 Tax Ct. Memo LEXIS 268
- Montagne v. Comm'r Nov 8, 2004 No. 11648-02 2004 T.C. Memo. 252; 88 T.C.M. 417; 2004 Tax Ct. Memo LEXIS 266
- Vierow v. Comm'r Nov 8, 2004 No. 19406-03L 2004 T.C. Memo. 255; 88 T.C.M. 422; 2004 Tax Ct. Memo LEXIS 267
- WELLS v. COMMISSIONER Nov 8, 2004 No. 19287-03S 2004 T.C. Summary Opinion 153; 2004 Tax Ct. Summary LEXIS 181
- SAFFRAN v. COMMISSIONER Nov 4, 2004 No. 6715-03S 2004 T.C. Summary Opinion 152; 2004 Tax Ct. Summary LEXIS 162
- Turner v. Comm'r Nov 4, 2004 No. 1219-03 2004 T.C. Memo. 251; 88 T.C.M. 412; 2004 Tax Ct. Memo LEXIS 264
- Dworshak v. Comm'r Nov 3, 2004 No. 15268-02 2004 T.C. Memo. 249; 88 T.C.M. 403; 2004 Tax Ct. Memo LEXIS 263
- HOWARD-CROWLEY v. COMMISSIONER Nov 3, 2004 No. 8491-03S 2004 T.C. Summary Opinion 150; 2004 Tax Ct. Summary LEXIS 131
- Ndirika v. Comm'r Nov 3, 2004 No. 10008-03 2004 T.C. Memo. 250; 88 T.C.M. 407; 2004 Tax Ct. Memo LEXIS 262
- SMITH v. COMMISSIONER Nov 3, 2004 No. 8617-04S 2004 T.C. Summary Opinion 151; 2004 Tax Ct. Summary LEXIS 166
- DECLERK v. COMMISSIONER Nov 1, 2004 No. 6525-03S 2004 T.C. Summary Opinion 149; 2004 Tax Ct. Summary LEXIS 99
- Rewerts v. Comm'r Nov 1, 2004 No. 2545-02L 2004 T.C. Memo. 248; 88 T.C.M. 401; 2004 Tax Ct. Memo LEXIS 261
- Mason v. Comm'r Oct 28, 2004 No. 14102-02 2004 T.C. Memo. 247; 88 T.C.M. 398; 2004 Tax Ct. Memo LEXIS 260
- Rinn v. Comm'r Oct 27, 2004 No. 120-03 2004 T.C. Memo. 246; 88 T.C.M. 394; 2004 Tax Ct. Memo LEXIS 258
- Rogers v. Comm'r Oct 27, 2004 No. 1803-00 2004 T.C. Memo. 245; 88 T.C.M. 392; 2004 Tax Ct. Memo LEXIS 257
- HUBBARD v. COMMISSIONER Oct 26, 2004 No. 2652-03S 2004 T.C. Summary Opinion 148; 2004 Tax Ct. Summary LEXIS 132
- Noons v. Comm'r Oct 26, 2004 No. 15052-02 2004 T.C. Memo. 243; 88 T.C.M. 388; 2004 Tax Ct. Memo LEXIS 256
- Watkins v. Comm'r Oct 26, 2004 No. 19587-02 2004 T.C. Memo. 244; 88 T.C.M. 390; 2004 Tax Ct. Memo LEXIS 255
- Valbrun v. Comm'r Oct 25, 2004 2004 T.C. Memo. 242; 88 T.C.M. 385; 2004 Tax Ct. Memo LEXIS 254
- EBERHARDT v. COMMISSIONER Oct 21, 2004 No. 1918-03S 2004 T.C. Summary Opinion 147; 2004 Tax Ct. Summary LEXIS 111
- GILES v. COMMISSIONER Oct 21, 2004 No. 11105-03S 2004 T.C. Summary Opinion 145; 2004 Tax Ct. Summary LEXIS 126
- Quarterman v. Comm'r Oct 21, 2004 No. 11119-02 2004 T.C. Memo. 241; 88 T.C.M. 381; 2004 Tax Ct. Memo LEXIS 253
- SMITH v. COMMISSIONER Oct 21, 2004 No. 11507-02S 2004 T.C. Summary Opinion 146; 2004 Tax Ct. Summary LEXIS 168
- Nguyen v. Comm'r Oct 20, 2004 No. 18531-03S 2004 T.C. Summary Opinion 144; 2004 Tax Ct. Summary LEXIS 150
- Calderone v. Comm'r Oct 19, 2004 2004 T.C. Memo. 240; 88 T.C.M. 378; 2004 Tax Ct. Memo LEXIS 250
- Allnutt v. Comm'r Oct 18, 2004 No. 6133-00 2004 T.C. Memo. 239; 88 T.C.M. 372; 2004 Tax Ct. Memo LEXIS 249
- McGee v. Comm'r Oct 18, 2004 No. 2884-03 123 T.C. 314; 2004 U.S. Tax Ct. LEXIS 47; 123 T.C. No. 19
- Natalie W. McGee v. Commissioner Oct 18, 2004 123 T.C. No. 19
- NGATUVAI v. COMMISSIONER Oct 18, 2004 No. 10820-03S 2004 T.C. Summary Opinion 143; 2004 Tax Ct. Summary LEXIS 149
- Banis v. Comm'r Oct 14, 2004 No. 13155-02L 2004 T.C. Memo. 237; 88 T.C.M. 367; 2004 Tax Ct. Memo LEXIS 248
- Castillo v. Comm'r Oct 14, 2004 No. 2557-03L 2004 T.C. Memo. 238; 88 T.C.M. 370; 2004 Tax Ct. Memo LEXIS 247
- FIX v. COMMISSIONER Oct 14, 2004 No. 12958-99S 2004 T.C. Summary Opinion 142; 2004 Tax Ct. Summary LEXIS 120
- Oatman v. Comm'r Oct 14, 2004 No. 5378-03 2004 T.C. Memo. 236; 88 T.C.M. 364; 2004 Tax Ct. Memo LEXIS 246
- Eckert v. Comm'r Oct 13, 2004 No. 1437-03L 2004 T.C. Memo. 235; 88 T.C.M. 362; 2004 Tax Ct. Memo LEXIS 245
- MEDIS v. COMMISSIONER Oct 13, 2004 No. 10132-03S 2004 T.C. Summary Opinion 141; 2004 Tax Ct. Summary LEXIS 144
- Olson v. Comm'r Oct 13, 2004 No. 21529-03 2004 T.C. Memo. 234; 88 T.C.M. 360; 2004 Tax Ct. Memo LEXIS 243
- Yazzie v. Comm'r Oct 13, 2004 No. 15422-03L 2004 T.C. Memo. 233; 88 T.C.M. 355; 2004 Tax Ct. Memo LEXIS 244
- Albin v. Comm'r Oct 12, 2004 2004 T.C. Memo. 230; 88 T.C.M. 340; 2004 Tax Ct. Memo LEXIS 240