2004
555 United States Tax Court opinions from 2004.
- PDV Am., Inc. v. Comm'r May 12, 2004 No. 12124-02; No. 12125-02 2004 T.C. Memo. 118; 87 T.C.M. 1330; 2004 Tax Ct. Memo LEXIS 115
- ANDRA v. COMMISSIONER May 11, 2004 No. 20242-02S 2004 T.C. Summary Opinion 53; 2004 Tax Ct. Summary LEXIS 56
- Lindsey v. Comm'r May 11, 2004 No. 16843-02 2004 T.C. Memo. 113; 87 T.C.M. 1295; 2004 Tax Ct. Memo LEXIS 113
- LOWE v. COMMISSIONER May 11, 2004 No. 2766-03S 2004 T.C. Summary Opinion 54; 2004 Tax Ct. Summary LEXIS 55
- Woods v. Comm'r May 11, 2004 No. 13056-02 2004 T.C. Memo. 114; 87 T.C.M. 1299; 2004 Tax Ct. Memo LEXIS 114
- CANTRELL v. COMMISSIONER May 10, 2004 No. 4209-03S 2004 T.C. Summary Opinion 52; 2004 Tax Ct. Summary LEXIS 54
- Estate of Posner v. Comm'r May 10, 2004 No. 12780-01 2004 T.C. Memo. 112; 87 T.C.M. 1288; 2004 Tax Ct. Memo LEXIS 112
- Dover Corp. v. Comm'r May 5, 2004 No. 12821-00 122 T.C. 324; 2004 U.S. Tax Ct. LEXIS 19; 122 T.C. No. 19
- Dover Corporation and Subsidiaries v. Commissioner May 5, 2004 122 T.C. No. 19
- CORDUAN v. COMMISSIONER May 4, 2004 No. 9939-02S 2004 T.C. Summary Opinion 51; 2004 Tax Ct. Summary LEXIS 53
- Milner v. Comm'r May 4, 2004 No. 5504-03 2004 T.C. Memo. 111; 87 T.C.M. 1287; 2004 Tax Ct. Memo LEXIS 111
- Basin Elec. Power Coop. v. Comm'r May 3, 2004 No. 14792-02 2004 T.C. Memo. 109; 87 T.C.M. 1266; 2004 Tax Ct. Memo LEXIS 109
- Riggs Nat'l Corp. v. Comm'r May 3, 2004 No. 24368-89 2004 T.C. Memo. 110; 87 T.C.M. 1276; 2004 Tax Ct. Memo LEXIS 110
- Weaver v. Comm'r May 3, 2004 No. 14883-02 2004 T.C. Memo. 108; 87 T.C.M. 1259; 2004 Tax Ct. Memo LEXIS 108
- GILMORE v. COMMISSIONER Apr 29, 2004 No. 5326-01S 2004 T.C. Summary Opinion 50; 2004 Tax Ct. Summary LEXIS 52
- Boyd v. Comm'r Apr 27, 2004 No. 13229-01; No. 13230-01; No. 13231-01; No. 13232-01; No. 13233-01; No. 13234-01; No. 13235-01; No. 13236-01; No. 13237-01; No. 13238-01 122 T.C. 305; 2004 U.S. Tax Ct. LEXIS 18; 122 T.C. No. 18
- Charles A. Boyd and Darby A. Harvey v. Commissioner Apr 27, 2004 122 T.C. No. 18
- Clawson v. Comm'r Apr 23, 2004 No. 18716-02L 2004 T.C. Memo. 106; 87 T.C.M. 1251; 2004 Tax Ct. Memo LEXIS 107
- IPO II v. Comm'r Apr 23, 2004 No. 14500-02 122 T.C. 295; 2004 U.S. Tax Ct. LEXIS 17; 122 T.C. No. 17
- IPO II, A Partnership, Gerald R. Forsythe, Tax Matters Partner v. Commissioner Apr 23, 2004 122 T.C. No. 17
- Johnston v. Comm'r Apr 23, 2004 No. 3011-02 2004 T.C. Memo. 107; 2004 Tax Ct. Memo LEXIS 106
- Ginalski v. Comm'r Apr 22, 2004 2004 T.C. Memo. 104; 87 T.C.M. 1249; 2004 Tax Ct. Memo LEXIS 105
- Padgett Coventry Price v. Comm'r Apr 22, 2004 No. 7939-01 2004 T.C. Memo. 103; 87 T.C.M. 1239; 2004 Tax Ct. Memo LEXIS 103
- Voorhees v. Comm'r Apr 22, 2004 2004 T.C. Memo. 105; 2004 Tax Ct. Memo LEXIS 104
- Gregory Iannone v. Commissioner Apr 19, 2004 122 T.C. No. 16
- Iannone v. Comm'r Apr 19, 2004 No. 17412-02L 122 T.C. 287; 2004 U.S. Tax Ct. LEXIS 16; 122 T.C. No. 16
- ROUSE v. COMMISSIONER Apr 16, 2004 No. 2266-03S 2004 T.C. Summary Opinion 49; 2004 Tax Ct. Summary LEXIS 51
- Barriga v. Comm'r Apr 15, 2004 No. 8571-00 2004 T.C. Memo. 102; 2004 Tax Ct. Memo LEXIS 102
- NICOL v. COMMISSIONER Apr 12, 2004 No. 10308-02S 2004 T.C. Summary Opinion 47; 2004 Tax Ct. Summary LEXIS 50
- Ramirez v. Comm'r Apr 12, 2004 No. 14154-02S 2004 T.C. Summary Opinion 48; 2004 Tax Ct. Summary LEXIS 49
- VIAR v. COMMISSIONER Apr 12, 2004 No. 13785-02S 2004 T.C. Summary Opinion 46; 2004 Tax Ct. Summary LEXIS 48
- Razo v. Comm'r Apr 9, 2004 No. 16969-02L 2004 T.C. Memo. 101; 87 T.C.M. 1234; 2004 Tax Ct. Memo LEXIS 100
- Roberts v. Comm'r Apr 9, 2004 No. 7316-02L 2004 T.C. Memo. 100; 87 T.C.M. 1225; 2004 Tax Ct. Memo LEXIS 101
- Bajramovic v. Comm'r Apr 7, 2004 No. 10259-02 2004 T.C. Memo. 96; 87 T.C.M. 1221; 2004 Tax Ct. Memo LEXIS 98
- Cal Interiors Inc. v. Comm'r Apr 7, 2004 2004 T.C. Memo. 99; 87 T.C.M. 1226; 2004 Tax Ct. Memo LEXIS 99
- Katz v. Comm'r Apr 7, 2004 No. 18019-02 2004 T.C. Memo. 97; 87 T.C.M. 1222; 2004 Tax Ct. Memo LEXIS 96
- Mukherjee v. Comm'r Apr 7, 2004 No. 13523-02 2004 T.C. Memo. 98; 87 T.C.M. 1224; 2004 Tax Ct. Memo LEXIS 97
- Bartman v. Comm'r Apr 6, 2004 No. 8139-02 2004 T.C. Memo. 93; 87 T.C.M. 1213; 2004 Tax Ct. Memo LEXIS 94
- BROWN v. COMMISSIONER Apr 6, 2004 No. 11482-02S 2004 T.C. Summary Opinion 45; 2004 Tax Ct. Summary LEXIS 47
- Clopton v. Comm'r Apr 6, 2004 No. 4627-03 2004 T.C. Memo. 95; 87 T.C.M. 1217; 2004 Tax Ct. Memo LEXIS 93
- HAWS v. COMMISSIONER Apr 6, 2004 No. 19830-02S 2004 T.C. Summary Opinion 44; 2004 Tax Ct. Summary LEXIS 46
- Milam v. Comm'r Apr 6, 2004 No. 2538-02L 2004 T.C. Memo. 94; 87 T.C.M. 1214; 2004 Tax Ct. Memo LEXIS 95
- Del Monico v. Comm'r Apr 5, 2004 No. 9969-02 2004 T.C. Memo. 92; 87 T.C.M. 1208; 2004 Tax Ct. Memo LEXIS 91
- Estate of Greve v. Comm'r Apr 5, 2004 No. 16020-02 2004 T.C. Memo. 91; 87 T.C.M. 1201; 2004 Tax Ct. Memo LEXIS 92
- STONE v. COMMISSIONER Apr 5, 2004 No. 15004-03S 2004 T.C. Summary Opinion 43; 2004 Tax Ct. Summary LEXIS 44
- TOBKIN v. COMMISSIONER Apr 5, 2004 No. 6646-00S 2004 T.C. Summary Opinion 42; 2004 Tax Ct. Summary LEXIS 45
- Ferguson v. Comm'r Mar 29, 2004 No. 3275-01; No. 3276-01; No. 3277-01 2004 T.C. Memo. 90; 87 T.C.M. 1189; 2004 Tax Ct. Memo LEXIS 90
- Poindexter v. Comm'r Mar 29, 2004 No. 14428-01L 122 T.C. 280; 2004 U.S. Tax Ct. LEXIS 15; 122 T.C. No. 15
- REHBERG v. COMMISSIONER Mar 29, 2004 No. 16822-03S 2004 T.C. Summary Opinion 41; 2004 Tax Ct. Summary LEXIS 43
- Robert Eugene Poindexter v. Commissioner Mar 29, 2004 122 T.C. No. 15