2004
555 United States Tax Court opinions from 2004.
- John R. and Patricia G. Okerson v. Commissioner Sep 9, 2004 123 T.C. No. 14
- Lawson v. Comm'r Sep 9, 2004 No. 331-03S 2004 T.C. Summary Opinion 125; 2004 Tax Ct. Summary LEXIS 71
- Okerson v. Comm'r Sep 9, 2004 No. 7702-03 123 T.C. 258; 2004 U.S. Tax Ct. LEXIS 39; 123 T.C. No. 14
- BOULDEN v. COMMISSIONER Sep 8, 2004 No. 9217-03S 2004 T.C. Summary Opinion 124; 2004 Tax Ct. Summary LEXIS 96
- Thompson v. Comm'r Sep 8, 2004 No. 3947-03L 2004 T.C. Memo. 204; 88 T.C.M. 219; 2004 Tax Ct. Memo LEXIS 210
- DEVAULT v. COMMISSIONER Sep 7, 2004 No. 3946-03S 2004 T.C. Summary Opinion 122; 2004 Tax Ct. Summary LEXIS 108
- Gerakios v. Comm'r Sep 7, 2004 No. 11125-02L 2004 T.C. Memo. 203; 88 T.C.M. 218; 2004 Tax Ct. Memo LEXIS 209
- MONTWILLO v. COMMISSIONER Sep 7, 2004 No. 14348-03S 2004 T.C. Summary Opinion 123; 2004 Tax Ct. Summary LEXIS 147
- Brenner v. Comm'r Sep 2, 2004 No. 8934-00 2004 T.C. Memo. 202; 88 T.C.M. 212; 2004 Tax Ct. Memo LEXIS 208
- ERDELYI v. COMMISSIONER Sep 2, 2004 No. 13595-03S 2004 T.C. Summary Opinion 121; 2004 Tax Ct. Summary LEXIS 116
- TOVAR v. COMMISSIONER Sep 2, 2004 No. 19073-02S 2004 T.C. Summary Opinion 120; 2004 Tax Ct. Summary LEXIS 175
- Blanning v. Comm'r Sep 1, 2004 2004 T.C. Memo. 201; 88 T.C.M. 209; 2004 Tax Ct. Memo LEXIS 207
- WANG v. COMMISSIONER Sep 1, 2004 No. 3904-03S 2004 T.C. Summary Opinion 119; 2004 Tax Ct. Summary LEXIS 180
- Bernardo v. Comm'r Aug 31, 2004 No. 16655-02 2004 T.C. Memo. 199; 88 T.C.M. 191; 2004 Tax Ct. Memo LEXIS 204
- Olson v. Comm'r Aug 31, 2004 2004 T.C. Memo. 197; 88 T.C.M. 185; 2004 Tax Ct. Memo LEXIS 202
- Smith v. Comm'r Aug 31, 2004 No. 11191-01 2004 T.C. Memo. 198; 88 T.C.M. 188; 2004 Tax Ct. Memo LEXIS 206
- Taibo v. Comm'r Aug 31, 2004 No. 17416-02 2004 T.C. Memo. 196; 88 T.C.M. 181; 2004 Tax Ct. Memo LEXIS 205
- Wood v. Comm'r Aug 31, 2004 No. 5259-99; No. 15992-99 2004 T.C. Memo. 200; 88 T.C.M. 198; 2004 Tax Ct. Memo LEXIS 203
- Garwood Irrigation Co. v. Comm'r Aug 30, 2004 No. 1459-03 2004 T.C. Memo. 195; 88 T.C.M. 173; 2004 Tax Ct. Memo LEXIS 200
- Gilligan v. Comm'r Aug 30, 2004 No. 14693-02L 2004 T.C. Memo. 194; 88 T.C.M. 170; 2004 Tax Ct. Memo LEXIS 201
- MISSOURI v. COMMISSIONER Aug 30, 2004 No. 20512-03S 2004 T.C. Summary Opinion 118; 2004 Tax Ct. Summary LEXIS 145
- WHEIR v. COMMISSIONER Aug 30, 2004 No. 4350-03S 2004 T.C. Summary Opinion 117; 2004 Tax Ct. Summary LEXIS 183
- Gatlos v. Comm'r Aug 26, 2004 No. 15827-03L 2004 T.C. Memo. 192; 88 T.C.M. 164; 2004 Tax Ct. Memo LEXIS 198
- Reimels v. Comm'r Aug 26, 2004 No. 9182-02 123 T.C. 245; 2004 U.S. Tax Ct. LEXIS 38; 123 T.C. No. 13
- SCARBOROUGH v. COMMISSIONER Aug 26, 2004 No. 6135-03S 2004 T.C. Summary Opinion 116; 2004 Tax Ct. Summary LEXIS 164
- Schwartz v. Comm'r Aug 26, 2004 No. 13248-00 2004 T.C. Memo. 193; 88 T.C.M. 167; 2004 Tax Ct. Memo LEXIS 199
- William D. and Joyce M. Reimels v. Commissioner Aug 26, 2004 123 T.C. No. 13
- Yoakum v. Comm'r Aug 26, 2004 2004 T.C. Memo. 191; 88 T.C.M. 162; 2004 Tax Ct. Memo LEXIS 197
- BOLDEN v. COMMISSIONER Aug 25, 2004 No. 194-03S 2004 T.C. Summary Opinion 114; 2004 Tax Ct. Summary LEXIS 94
- MCNAIR v. COMMISSIONER Aug 25, 2004 No. 7487-03S 2004 T.C. Summary Opinion 115; 2004 Tax Ct. Summary LEXIS 143
- Monsour v. Comm'r Aug 25, 2004 No. 18147-02 2004 T.C. Memo. 190; 88 T.C.M. 144; 2004 Tax Ct. Memo LEXIS 196
- APPLEGATE v. COMMISSIONER Aug 24, 2004 Nos. 19676-02S, 19692-02S 2004 T.C. Summary Opinion 113; 2004 Tax Ct. Summary LEXIS 87
- Brunner v. Comm'r Aug 24, 2004 No. 5133-03 2004 T.C. Memo. 187; 88 T.C.M. 136; 2004 Tax Ct. Memo LEXIS 193
- FIRSOW v. COMMISSIONER Aug 24, 2004 No. 13284-02S 2004 T.C. Summary Opinion 112; 2004 Tax Ct. Summary LEXIS 119
- Kaing Chin Baek v. Comm'r Aug 24, 2004 2004 T.C. Memo. 189; 88 T.C.M. 143; 2004 Tax Ct. Memo LEXIS 194
- Shirley v. Comm'r Aug 24, 2004 No. 5003-02 2004 T.C. Memo. 188; 88 T.C.M. 140; 2004 Tax Ct. Memo LEXIS 195
- VARNER v. COMMISSIONER Aug 24, 2004 No. 19249-02S 2004 T.C. Summary Opinion 111; 2004 Tax Ct. Summary LEXIS 178
- GACIOCH v. COMMISSIONER Aug 23, 2004 No. 1254-03S 2004 T.C. Summary Opinion 110; 2004 Tax Ct. Summary LEXIS 122
- Anderson v. Comm'r Aug 19, 2004 No. 7425-02 123 T.C. 219; 2004 U.S. Tax Ct. LEXIS 37; 123 T.C. No. 12
- James E. Anderson and Cheryl J. Latos v. Commissioner Aug 19, 2004 123 T.C. No. 12
- WFO Corp. v. Comm'r Aug 19, 2004 2004 T.C. Memo. 186; 88 T.C.M. 130; 2004 Tax Ct. Memo LEXIS 192
- Funk v. Comm'r Aug 18, 2004 No. 6743-04 123 T.C. 213; 2004 U.S. Tax Ct. LEXIS 36; 123 T.C. No. 11
- Herbert C. Haynes, Inc. v. Comm'r Aug 18, 2004 No. 11304-01 2004 T.C. Memo. 185; 88 T.C.M. 122; 2004 Tax Ct. Memo LEXIS 191
- Ryan David Funk v. Commissioner Aug 18, 2004 123 T.C. No. 11
- Durham v. Comm'r Aug 16, 2004 No. 10581-02 2004 T.C. Memo. 184; 88 T.C.M. 120; 2004 Tax Ct. Memo LEXIS 190
- Corson v. Comm'r Aug 11, 2004 No. 1025-03 123 T.C. 202; 2004 U.S. Tax Ct. LEXIS 35; 123 T.C. No. 10
- O'Neill v. Comm'r Aug 11, 2004 No. 17375-02 2004 T.C. Memo. 183; 88 T.C.M. 118; 2004 Tax Ct. Memo LEXIS 189
- Thomas Corson v. Commissioner Aug 11, 2004 123 T.C. No. 10
- BROWN v. COMMISSIONER Aug 10, 2004 No. 16142-03S 2004 T.C. Summary Opinion 109; 2004 Tax Ct. Summary LEXIS 100
- Coomes v. Comm'r Aug 10, 2004 No. 8544-03 2004 T.C. Memo. 182; 88 T.C.M. 115; 2004 Tax Ct. Memo LEXIS 188