2004
555 United States Tax Court opinions from 2004.
- Henderson v. Comm'r Aug 10, 2004 No. 8029-02L T.C.M. (CCH) 2004 T.C. Memo. 36; 87 T.C.M. 969; 2004 Tax Ct. Memo LEXIS 37
- Transp. Labor Contract/Leasing, Inc. v. Comm'r Aug 9, 2004 No. 1188-01 123 T.C. 154; 2004 U.S. Tax Ct. LEXIS 34; 123 T.C. No. 9
- Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner Aug 9, 2004 123 T.C. No. 9
- ARVIN v. COMMISSIONER Aug 5, 2004 No. 6892-03S 2004 T.C. Summary Opinion 108; 2004 Tax Ct. Summary LEXIS 88
- Morello v. Comm'r Aug 5, 2004 No. 2790-03 2004 T.C. Memo. 181; 88 T.C.M. 112; 2004 Tax Ct. Memo LEXIS 187
- Evan v. Comm'r Aug 3, 2004 No. 1312-01 2004 T.C. Memo. 180; 88 T.C.M. 107; 2004 Tax Ct. Memo LEXIS 185
- LANDERS v. COMMISSIONER Aug 3, 2004 No. 13406-03S 2004 T.C. Summary Opinion 105; 2004 Tax Ct. Summary LEXIS 139
- SPANIER v. COMMISSIONER Aug 3, 2004 Nos. 4692-03S, 5428-03S 2004 T.C. Summary Opinion 106; 2004 Tax Ct. Summary LEXIS 169
- Westby v. Comm'r Aug 3, 2004 No. 23041-96; No. 23054-96 2004 T.C. Memo. 179; 88 T.C.M. 80; 2004 Tax Ct. Memo LEXIS 186
- WILL M. McEUEN v. COMMISSIONER Aug 3, 2004 No. 8668-02S 2004 T.C. Summary Opinion 107; 2004 Tax Ct. Summary LEXIS 142
- McBride v. Comm'r Aug 2, 2004 No. 15990-03L 2004 T.C. Memo. 178; 88 T.C.M. 78; 2004 Tax Ct. Memo LEXIS 184
- Barela v. Comm'r Jul 28, 2004 2004 T.C. Memo. 175; 88 T.C.M. 65; 2004 Tax Ct. Memo LEXIS 182
- Cullen v. Comm'r Jul 28, 2004 No. 4741-03 2004 T.C. Memo. 176; 88 T.C.M. 68; 2004 Tax Ct. Memo LEXIS 183
- Mediaworks, Inc. v. Comm'r Jul 28, 2004 2004 T.C. Memo. 177; 88 T.C.M. 73; 2004 Tax Ct. Memo LEXIS 181
- OLLETT v. COMMISSIONER Jul 28, 2004 No. 7096-03S 2004 T.C. Summary Opinion 103; 2004 Tax Ct. Summary LEXIS 154
- OWENS v. COMMISSIONER Jul 28, 2004 No. 14326-02S 2004 T.C. Summary Opinion 102; 2004 Tax Ct. Summary LEXIS 156
- SUNDBY v. COMMISSIONER Jul 28, 2004 No. 6977-01S 2004 T.C. Summary Opinion 104; 2004 Tax Ct. Summary LEXIS 172
- DIFLORA v. COMMISSIONER Jul 27, 2004 No. 6906-03S 2004 T.C. Summary Opinion 101; 2004 Tax Ct. Summary LEXIS 109
- URBAN v. COMMISSIONER Jul 27, 2004 No. 5497-03S 2004 T.C. Summary Opinion 100; 2004 Tax Ct. Summary LEXIS 176
- WILKERSON v. COMMISSIONER Jul 27, 2004 No. 1211-03S 2004 T.C. Summary Opinion 99; 2004 Tax Ct. Summary LEXIS 185
- BIJLANI v. COMMISSIONER Jul 26, 2004 No. 5850-02S 2004 T.C. Summary Opinion 96; 2004 Tax Ct. Summary LEXIS 91
- BRETTIN v. COMMISSIONER Jul 26, 2004 No. 12652-02S 2004 T.C. Summary Opinion 95; 2004 Tax Ct. Summary LEXIS 98
- ESTATE OF CLIFFORD C. HAUGEN v. COMMISSIONER Jul 26, 2004 No. 6725-03S 2004 T.C. Summary Opinion 97; 2004 Tax Ct. Summary LEXIS 130
- Estate of Thompson v. Comm'r Jul 26, 2004 No. 4939-02 2004 T.C. Memo. 174; 88 T.C.M. 48; 2004 Tax Ct. Memo LEXIS 180
- THORPE v. COMMISSIONER Jul 26, 2004 No. 6209-03S 2004 T.C. Summary Opinion 98; 2004 Tax Ct. Summary LEXIS 174
- Diana Van Arsdalen, f.k.a. Diana Murray v. Commissioner Jul 22, 2004 123 T.C. No. 7
- Hackworth v. Comm'r Jul 22, 2004 No. 9786-02 2004 T.C. Memo. 173; 88 T.C.M. 44; 2004 Tax Ct. Memo LEXIS 177
- Holliday v. Comm'r Jul 22, 2004 No. 13020-02L 2004 T.C. Memo. 172; 88 T.C.M. 41; 2004 Tax Ct. Memo LEXIS 179
- Lawrence G. Williams v. Commissioner Jul 22, 2004 123 T.C. No. 8
- Van Arsdalen v. Comm'r Jul 22, 2004 No. 1195-04 123 T.C. 135; 2004 U.S. Tax Ct. LEXIS 32; 123 T.C. No. 7
- Williams v. Comm'r Jul 22, 2004 No. 10314-02; No. 3262-03 123 T.C. 144; 2004 U.S. Tax Ct. LEXIS 33; 123 T.C. No. 8
- Collier v. Comm'r Jul 21, 2004 No. 2538-03L 2004 T.C. Memo. 171; 88 T.C.M. 38; 2004 Tax Ct. Memo LEXIS 176
- CALARCO v. COMISSIONER OF INTERNAL REVENUE Jul 20, 2004 No. 1530-03S 2004 T.C. Summary Opinion 94; 2004 Tax Ct. Summary LEXIS 69
- Hall v. Comm'r Jul 20, 2004 No. 7459-02 2004 T.C. Memo. 170; 88 T.C.M. 37; 2004 Tax Ct. Memo LEXIS 175
- James M. Robinette v. Commissioner Jul 20, 2004 123 T.C. No. 5
- Michael Zarky v. Commissioner Jul 20, 2004 123 T.C. No. 6
- Robinette v. Comm'r Jul 20, 2004 No. 12052-01L 123 T.C. 85; 2004 U.S. Tax Ct. LEXIS 30; 123 T.C. No. 5
- Zarky v. Comm'r Jul 20, 2004 123 T.C. 132; 2004 U.S. Tax Ct. LEXIS 31; 123 T.C. No. 6
- BOOKER v. COMMISSIONER Jul 19, 2004 No. 2813-01S 2004 T.C. Summary Opinion 92; 2004 Tax Ct. Summary LEXIS 93
- Farley v. Comm'r Jul 19, 2004 No. 6897-03L 2004 T.C. Memo. 168; 88 T.C.M. 32; 2004 Tax Ct. Memo LEXIS 173
- FERRADA v. COMMISSIONER Jul 19, 2004 No. 3084-03S 2004 T.C. Summary Opinion 93; 2004 Tax Ct. Summary LEXIS 118
- McKee v. Comm'r Jul 19, 2004 No. 4036-03 2004 T.C. Memo. 169; 88 T.C.M. 35; 2004 Tax Ct. Memo LEXIS 174
- FRATE v. COMMISSIONER Jul 15, 2004 No. 7295-03S 2004 T.C. Summary Opinion 91; 2004 Tax Ct. Summary LEXIS 121
- Harbor Cove Marina Partners Partnership, Robert A. Collins, A Partner Other Than The Tax Matters Partner v. Commissioner Jul 15, 2004 123 T.C. No. 4
- Harbor Cove Marina Ptnrs. P'ship v. Comm'r Jul 15, 2004 123 T.C. 64; 2004 U.S. Tax Ct. LEXIS 29; 123 T.C. No. 4
- APPEL v. COMMISSIONER Jul 14, 2004 No. 15310-03S 2004 T.C. Summary Opinion 90; 2004 Tax Ct. Summary LEXIS 86
- Dormer v. Comm'r Jul 14, 2004 No. 10231-03 2004 T.C. Memo. 167; 88 T.C.M. 27; 2004 Tax Ct. Memo LEXIS 172
- Estate of Katz v. Comm'r Jul 14, 2004 No. 1462-03 2004 T.C. Memo. 166; 88 T.C.M. 25; 2004 Tax Ct. Memo LEXIS 171
- Fleischli v. Comm'r Jul 14, 2004 No. 5766-03 123 T.C. 59; 2004 U.S. Tax Ct. LEXIS 28; 123 T.C. No. 3
- Jack A. Fleischli, a.k.a. Jack Forbes v. Commissioner Jul 14, 2004 123 T.C. No. 3