2004
555 United States Tax Court opinions from 2004.
- LAMB v. COMMISSIONER Oct 12, 2004 No. 14660-03S 2004 T.C. Summary Opinion 140; 2004 Tax Ct. Summary LEXIS 138
- Picchiottino v. Comm'r Oct 12, 2004 No. 785-04L 2004 T.C. Memo. 232; 88 T.C.M. 351; 2004 Tax Ct. Memo LEXIS 242
- Picchiottino v. Comm'r Oct 12, 2004 No. 784-04L 2004 T.C. Memo. 231; 88 T.C.M. 348; 2004 Tax Ct. Memo LEXIS 241
- WHITE v. COMMISSIONER Oct 12, 2004 No. 414-03S 2004 T.C. Summary Opinion 139; 2004 Tax Ct. Summary LEXIS 184
- Casey v. Comm'r Oct 7, 2004 No. 812-02L 2004 T.C. Memo. 228; 88 T.C.M. 332; 2004 Tax Ct. Memo LEXIS 239
- Cohen v. Comm'r Oct 7, 2004 No. 8404-02 2004 T.C. Memo. 227; 88 T.C.M. 331; 2004 Tax Ct. Memo LEXIS 237
- JOSEPH v. COMMISSIONER Oct 7, 2004 No. 7203-03S 2004 T.C. Summary Opinion 137; 2004 Tax Ct. Summary LEXIS 136
- Skrizowski v. Comm'r Oct 7, 2004 No. 9652-02L 2004 T.C. Memo. 229; 88 T.C.M. 336; 2004 Tax Ct. Memo LEXIS 238
- URENA v. COMMISSIONER Oct 7, 2004 No. 18427-03S 2004 T.C. Summary Opinion 138; 2004 Tax Ct. Summary LEXIS 177
- Hiland v. Comm'r Oct 6, 2004 No. 3106-04L 2004 T.C. Memo. 225; 88 T.C.M. 322; 2004 Tax Ct. Memo LEXIS 236
- Parker v. Comm'r Oct 6, 2004 No. 4053-03L 2004 T.C. Memo. 226; 88 T.C.M. 327; 2004 Tax Ct. Memo LEXIS 235
- PICKERING v. COMMISSIONER Oct 6, 2004 No. 12190-03S 2004 T.C. Summary Opinion 136; 2004 Tax Ct. Summary LEXIS 157
- Hamzik v. Comm'r Oct 5, 2004 2004 T.C. Memo. 223; 88 T.C.M. 316; 2004 Tax Ct. Memo LEXIS 234
- Johnston v. Comm'r Oct 5, 2004 No. 5380-04L 2004 T.C. Memo. 224; 88 T.C.M. 318; 2004 Tax Ct. Memo LEXIS 233
- Lapid v. Comm'r Oct 4, 2004 No. 18544-02 2004 T.C. Memo. 222; 88 T.C.M. 313; 2004 Tax Ct. Memo LEXIS 232
- SCOTT v. COMMISSIONER Sep 30, 2004 No. 12045-03S 2004 T.C. Summary Opinion 135; 2004 Tax Ct. Summary LEXIS 165
- Charles Schwab Corp. v. Comm'r Sep 29, 2004 123 T.C. 306; 2004 U.S. Tax Ct. LEXIS 46; 123 T.C. No. 18
- Esposito v. Comm'r Sep 29, 2004 2004 T.C. Memo. 221; 88 T.C.M. 311; 2004 Tax Ct. Memo LEXIS 231
- The Charles Schwab Corporation and Subsidiaries v. Commissioner Sep 29, 2004 123 T.C. No. 18
- Beiner, Inc. v. Comm'r Sep 28, 2004 2004 T.C. Memo. 219; 88 T.C.M. 297; 2004 Tax Ct. Memo LEXIS 229
- Ettesvold v. Comm'r Sep 28, 2004 No. 15631-98 2004 T.C. Memo. 220; 88 T.C.M. 309; 2004 Tax Ct. Memo LEXIS 230
- DelVecchio v. Comm'r Sep 27, 2004 2004 T.C. Memo. 218; 88 T.C.M. 294; 2004 Tax Ct. Memo LEXIS 228
- Enos v. Comm'r Sep 27, 2004 No. 11630-01L 123 T.C. 284; 2004 U.S. Tax Ct. LEXIS 45; 123 T.C. No. 17
- JONES v. COMMISSIONER Sep 27, 2004 No. 15608-03S 2004 T.C. Summary Opinion 133; 2004 Tax Ct. Summary LEXIS 82
- Joseph F. and Caroline Enos v. Commissioner Sep 27, 2004 123 T.C. No. 17
- Margie E. Robertson v. Commissioner Sep 27, 2004 2004 T.C. Memo. 217
- WENTLAND v. COMMISSIONER Sep 27, 2004 No. 5241-01S 2004 T.C. Summary Opinion 134; 2004 Tax Ct. Summary LEXIS 81
- Freed v. Comm'r Sep 23, 2004 No. 11387-01 2004 T.C. Memo. 215; 88 T.C.M. 288; 2004 Tax Ct. Memo LEXIS 223
- Lattera v. Comm'r Sep 23, 2004 No. 4269-03 2004 T.C. Memo. 216; 88 T.C.M. 293; 2004 Tax Ct. Memo LEXIS 224
- Halcott v. Comm'r Sep 22, 2004 No. 6010-03 2004 T.C. Memo. 214; 88 T.C.M. 286; 2004 Tax Ct. Memo LEXIS 222
- TEDFORD v. COMMISSIONER Sep 22, 2004 No. 4754-03S 2004 T.C. Summary Opinion 132; 2004 Tax Ct. Summary LEXIS 78
- BRADY v. COMMISSIONER Sep 21, 2004 No. 6768-03S 2004 T.C. Summary Opinion 131; 2004 Tax Ct. Summary LEXIS 97
- BROWN v. COMMISSIONER Sep 21, 2004 No. 11482-02S 2004 T.C. Summary Opinion 130; 2004 Tax Ct. Summary LEXIS 76
- Estate of Hartsell v. Comm'r Sep 21, 2004 No. 8009-03 2004 T.C. Memo. 211; 88 T.C.M. 267; 2004 Tax Ct. Memo LEXIS 221
- Horwath v. Comm'r Sep 21, 2004 No. 16927-02 2004 T.C. Memo. 213; 88 T.C.M. 279; 2004 Tax Ct. Memo LEXIS 219
- Knorr v. Comm'r Sep 21, 2004 No. 7440-01 2004 T.C. Memo. 212; 88 T.C.M. 273; 2004 Tax Ct. Memo LEXIS 220
- Carlos v. Comm'r Sep 20, 2004 No. 5512-03 123 T.C. 275; 2004 U.S. Tax Ct. LEXIS 43; 123 T.C. No. 16
- Dashiell v. Comm'r Sep 20, 2004 No. 19118-02L 2004 T.C. Memo. 210; 88 T.C.M. 264; 2004 Tax Ct. Memo LEXIS 218
- Kun v. Comm'r Sep 20, 2004 No. 16979-02L 2004 T.C. Memo. 209; 88 T.C.M. 262; 2004 Tax Ct. Memo LEXIS 217
- Tony R. Carlos and Judith D. Carlos v. Commissioner Sep 20, 2004 123 T.C. No. 16
- BARRETT v. COMMISSIONER Sep 16, 2004 No. 16542-03S 2004 T.C. Summary Opinion 128; 2004 Tax Ct. Summary LEXIS 75
- Menard, Inc. v. Comm'r Sep 16, 2004 No. 673-02; No. 674-02 2004 T.C. Memo. 207; 88 T.C.M. 229; 2004 Tax Ct. Memo LEXIS 215
- Newstat v. Comm'r Sep 16, 2004 No. 16989-02L 2004 T.C. Memo. 208; 88 T.C.M. 254; 2004 Tax Ct. Memo LEXIS 216
- ROBB v. COMMISSIONER Sep 16, 2004 No. 17555-03S 2004 T.C. Summary Opinion 129; 2004 Tax Ct. Summary LEXIS 74
- Bradley M. and Monica Pixley v. Commissioner Sep 15, 2004 123 T.C. No. 15
- Phelan v. Comm'r Sep 15, 2004 2004 T.C. Memo. 206; 88 T.C.M. 223; 2004 Tax Ct. Memo LEXIS 214
- Pixley v. Comm'r Sep 15, 2004 No. 7093-02L 123 T.C. 269; 2004 U.S. Tax Ct. LEXIS 41; 123 T.C. No. 15
- Sjodin v. Comm'r Sep 14, 2004 No. 10704-03 2004 T.C. Memo. 205; 88 T.C.M. 221; 2004 Tax Ct. Memo LEXIS 212
- Setyono v. Comm'r Sep 13, 2004 No. 5500-03S 2004 T.C. Summary Opinion 127; 2004 Tax Ct. Summary LEXIS 73
- FRANKLIN v. COMMISSIONER Sep 9, 2004 No. 7161-03S 2004 T.C. Summary Opinion 126; 2004 Tax Ct. Summary LEXIS 70