2004
555 United States Tax Court opinions from 2004.
- Estate of Algerine Allen Smith, James Allen Smith v. Commissioner Jul 13, 2004 123 T.C. No. 2
- Estate of Smith v. Comm'r Jul 13, 2004 No. 19200-94 123 T.C. 15; 2004 U.S. Tax Ct. LEXIS 26; 123 T.C. No. 2
- Fowler v. Comm'r Jul 13, 2004 2004 T.C. Memo. 163; 88 T.C.M. 17; 2004 Tax Ct. Memo LEXIS 170
- Mills v. Comm'r Jul 13, 2004 No. 18442-03L 2004 T.C. Memo. 164; 88 T.C.M. 21; 2004 Tax Ct. Memo LEXIS 169
- Toney v. Comm'r Jul 13, 2004 No. 5331-03 2004 T.C. Memo. 165; 88 T.C.M. 24; 2004 Tax Ct. Memo LEXIS 167
- Widemon v. Comm'r Jul 13, 2004 No. 1532-02 2004 T.C. Memo. 162; 88 T.C.M. 13; 2004 Tax Ct. Memo LEXIS 168
- Hamilton v. Comm'r Jul 12, 2004 2004 T.C. Memo. 161; 88 T.C.M. 12; 2004 Tax Ct. Memo LEXIS 164
- Lykes v. Comm'r Jul 12, 2004 No. 13402-02L 2004 T.C. Memo. 159; 88 T.C.M. 5; 2004 Tax Ct. Memo LEXIS 166
- Senda v. Comm'r Jul 12, 2004 No. 17298-02 2004 T.C. Memo. 160; 88 T.C.M. 8; 2004 Tax Ct. Memo LEXIS 165
- Koppel v. Comm'r Jul 6, 2004 No. 1590-03 2004 T.C. Memo. 158; 88 T.C.M. 3; 2004 Tax Ct. Memo LEXIS 163
- Henderson v. Comm'r Jul 1, 2004 No. 19178-02L 2004 T.C. Memo. 157; 88 T.C.M. 1; 2004 Tax Ct. Memo LEXIS 162
- Keith and Cherie Orum v. Commissioner Jul 1, 2004 123 T.C. No. 1
- MATTHEWS v. COMMISSIONER Jul 1, 2004 No. 17869-02S 2004 T.C. Summary Opinion 89; 2004 Tax Ct. Summary LEXIS 140
- Orum v. Comm'r Jul 1, 2004 No. 18317-02L 123 T.C. 1; 2004 U.S. Tax Ct. LEXIS 25; 123 T.C. No. 1
- ESPOSITO v. COMMISSIONER Jun 30, 2004 No. 13786-03S 2004 T.C. Summary Opinion 88; 2004 Tax Ct. Summary LEXIS 117
- Hill v. Comm'r Jun 30, 2004 2004 T.C. Memo. 156; 87 T.C.M. 1451; 2004 Tax Ct. Memo LEXIS 161
- OGU v. COMMISSIONER Jun 30, 2004 No. 7676-03S 2004 T.C. Summary Opinion 87; 2004 Tax Ct. Summary LEXIS 153
- Abeid v. Comm'r Jun 29, 2004 No. 10441-02 122 T.C. 404; 2004 U.S. Tax Ct. LEXIS 24; 122 T.C. No. 24
- Gowni v. Comm'r Jun 29, 2004 No. 8094-02; No. 8095-02 2004 T.C. Memo. 154; 87 T.C.M. 1435; 2004 Tax Ct. Memo LEXIS 159
- Ismat M. Abeid v. Commissioner Jun 29, 2004 122 T.C. No. 24
- Shireman v. Comm'r Jun 29, 2004 No. 659-03L 2004 T.C. Memo. 155; 87 T.C.M. 1448; 2004 Tax Ct. Memo LEXIS 160
- Chocallo v. Comm'r Jun 28, 2004 No. 12695-02L 2004 T.C. Memo. 152; 87 T.C.M. 1432; 2004 WL 1435478; 2004 Tax Ct. Memo LEXIS 157
- Kemp v. Comm'r Jun 28, 2004 No. 5794-98; No. 143-00 2004 T.C. Memo. 153; 87 T.C.M. 1434; 2004 Tax Ct. Memo LEXIS 158
- MOORE v. COMMISSIONER Jun 28, 2004 No. 4686-02S 2004 T.C. Summary Opinion 86; 2004 Tax Ct. Summary LEXIS 148
- DERRICK ELKINS v. COMMISSIONER Jun 24, 2004 No. 6262-03S 2004 T.C. Summary Opinion 84; 2004 Tax Ct. Summary LEXIS 113
- HARRIS v. COMMISSIONER Jun 24, 2004 No. 2033-03S 2004 T.C. Summary Opinion 85; 2004 Tax Ct. Summary LEXIS 129
- SULLIVAN v. COMMISSIONER Jun 24, 2004 No. 5178-03S 2004 T.C. Summary Opinion 83; 2004 Tax Ct. Summary LEXIS 171
- ACLE v. COMMISSIONER Jun 23, 2004 No. 20069-02S 2004 T.C. Summary Opinion 82; 2004 Tax Ct. Summary LEXIS 83
- RIVERA v. COMMISSIONER Jun 23, 2004 No. 4731-03S 2004 T.C. Summary Opinion 81; 2004 Tax Ct. Summary LEXIS 161
- Estate of Martinez v. Comm'r Jun 22, 2004 No. 6641-02 2004 T.C. Memo. 150; 87 T.C.M. 1428; 2004 Tax Ct. Memo LEXIS 153
- Gracia v. Comm'r Jun 22, 2004 No. 6642-02 2004 T.C. Memo. 147; 87 T.C.M. 1423; 2004 Tax Ct. Memo LEXIS 155
- Mirarchi v. Comm'r Jun 22, 2004 No. 6638-02 2004 T.C. Memo. 148; 87 T.C.M. 1424; 2004 Tax Ct. Memo LEXIS 156
- Price v. Comm'r Jun 22, 2004 No. 6639-02 2004 T.C. Memo. 149; 87 T.C.M. 1426; 2004 Tax Ct. Memo LEXIS 154
- Stephanatos v. Comm'r Jun 22, 2004 No. 9037-03 2004 T.C. Memo. 151; 87 T.C.M. 1429; 2004 Tax Ct. Memo LEXIS 152
- McGowan v. Comm'r Jun 21, 2004 No. 13587-01 2004 T.C. Memo. 146; 87 T.C.M. 1421; 2004 Tax Ct. Memo LEXIS 151
- Chase v. Comm'r Jun 17, 2004 No. 17313-02 2004 T.C. Memo. 142; 87 T.C.M. 1414; 2004 Tax Ct. Memo LEXIS 149
- Diaz v. Comm'r Jun 17, 2004 2004 T.C. Memo. 145; 87 T.C.M. 1420; 2004 Tax Ct. Memo LEXIS 147
- Petty v. Comm'r Jun 17, 2004 No. 1984-03 2004 T.C. Memo. 144; 87 T.C.M. 1419; 2004 Tax Ct. Memo LEXIS 146
- Scherbart v. Comm'r Jun 17, 2004 2004 T.C. Memo. 143; 87 T.C.M. 1418; 2004 Tax Ct. Memo LEXIS 148
- Sides v. Comm'r Jun 17, 2004 No. 3313-02 2004 T.C. Memo. 141; 87 T.C.M. 1413; 2004 Tax Ct. Memo LEXIS 150
- WERNER v. COMMISSIONER Jun 17, 2004 No. 14689-02S 2004 T.C. Summary Opinion 80; 2004 Tax Ct. Summary LEXIS 182
- Graves v. Comm'r Jun 15, 2004 2004 T.C. Memo. 140; 87 T.C.M. 1409; 2004 Tax Ct. Memo LEXIS 145
- Marty J. Meehan v. Commissioner Jun 14, 2004 122 T.C. No. 23
- Meehan v. Comm'r Jun 14, 2004 No. 219-02L 122 T.C. 396; 2004 U.S. Tax Ct. LEXIS 23; 122 T.C. No. 23
- Dirks v. Comm'r Jun 10, 2004 2004 T.C. Memo. 138; 87 T.C.M. 1403; 2004 Tax Ct. Memo LEXIS 142
- Kemp v. Comm'r Jun 10, 2004 No. 5330-02 2004 T.C. Memo. 139; 87 T.C.M. 1406; 2004 Tax Ct. Memo LEXIS 144
- Kidd v. Comm'r Jun 10, 2004 2004 T.C. Memo. 135; 87 T.C.M. 1396; 2004 Tax Ct. Memo LEXIS 141
- O'LOUGHLIN v. COMMISSIONER Jun 10, 2004 No. 1112-03S 2004 T.C. Summary Opinion 79; 2004 Tax Ct. Summary LEXIS 155
- Sinele v. Comm'r Jun 10, 2004 No. 7801-02 2004 T.C. Memo. 137; 87 T.C.M. 1401; 2004 Tax Ct. Memo LEXIS 140
- Urbano v. Comm'r Jun 10, 2004 122 T.C. 384; 2004 U.S. Tax Ct. LEXIS 22; 122 T.C. No. 22