2004
555 United States Tax Court opinions from 2004.
- Burbridge v. Comm'r Mar 26, 2004 No. 8415-02L 2004 T.C. Memo. 88; 2004 Tax Ct. Memo LEXIS 88
- Frey v. Comm'r Mar 26, 2004 No. 2703-03L 2004 T.C. Memo. 87; 87 T.C.M. 1170; 2004 Tax Ct. Memo LEXIS 89
- Rosenthal v. Comm'r Mar 26, 2004 No. 2601-01 2004 T.C. Memo. 89; 87 T.C.M. 1183; 2004 Tax Ct. Memo LEXIS 87
- DAVIS v. COMMISSIONER Mar 25, 2004 No. 18421-02S 2004 T.C. Summary Opinion 40; 2004 Tax Ct. Summary LEXIS 41
- GALAGAR v. COMMISSIONER Mar 25, 2004 No. 5906-02S 2004 T.C. Summary Opinion 39; 2004 Tax Ct. Summary LEXIS 42
- GILMORE v. COMMISSIONER Mar 25, 2004 No. 15518-03S 2004 T.C. Summary Opinion 38; 2004 Tax Ct. Summary LEXIS 40
- Grigoraci v. Comm'r Mar 25, 2004 No. 8784-01 122 T.C. 272; 2004 U.S. Tax Ct. LEXIS 14; 122 T.C. No. 14
- Ratke v. Comm'r Mar 25, 2004 No. 9641-01L 2004 T.C. Memo. 86; 87 T.C.M. 1169; 2004 Tax Ct. Memo LEXIS 86
- Victor & Judith A. Grigoraci v. Commissioner Mar 25, 2004 122 T.C. No. 14
- GILLIAM v. COMMISSIONER Mar 24, 2004 No. 5717-03S 2004 T.C. Summary Opinion 37; 2004 Tax Ct. Summary LEXIS 39
- Self Heating & Cooling, Inc. v. Comm'r Mar 24, 2004 No. 3267-02 2004 T.C. Memo. 85; 87 T.C.M. 1163; 2004 Tax Ct. Memo LEXIS 85
- Bartak v. Comm'r Mar 23, 2004 No. 5170-02 2004 T.C. Memo. 83; 87 T.C.M. 1152; 2004 Tax Ct. Memo LEXIS 82
- Cinema '84 v. Comm'r Mar 23, 2004 No. 621-92 122 T.C. 264; 2004 U.S. Tax Ct. LEXIS 13; 122 T.C. No. 13
- Cinema '84, Richard M. Greenberg, Tax Matters Partner v. Commissioner Mar 23, 2004 122 T.C. No. 13
- Hunter v. Comm'r Mar 23, 2004 No. 9856-02 2004 T.C. Memo. 81; 87 T.C.M. 1143; 2004 Tax Ct. Memo LEXIS 84
- Kikalos v. Comm'r Mar 23, 2004 2004 T.C. Memo. 82; 87 T.C.M. 1146; 2004 Tax Ct. Memo LEXIS 81
- KILBURG v. COMMISSIONER Mar 23, 2004 No. 9136-02S 2004 T.C. Summary Opinion 36; 2004 Tax Ct. Summary LEXIS 38
- Vuxta v. Comm'r Mar 23, 2004 No. 102-03 2004 T.C. Memo. 84; 87 T.C.M. 1160; 2004 Tax Ct. Memo LEXIS 83
- D'Aunay v. Comm'r Mar 22, 2004 No. 10066-00 2004 T.C. Memo. 79; 87 T.C.M. 1134; 2004 Tax Ct. Memo LEXIS 78
- Deverna v. Comm'r Mar 22, 2004 No. 7870-02 2004 T.C. Memo. 80; 87 T.C.M. 1139; 2004 Tax Ct. Memo LEXIS 79
- Don Weber II v. Commissioner Mar 22, 2004 122 T.C. No. 12
- Hamlett v. Comm'r Mar 22, 2004 No. 8986-01 2004 T.C. Memo. 78; 87 T.C.M. 1129; 2004 Tax Ct. Memo LEXIS 77
- Hardin v. Comm'r Mar 22, 2004 No. 14301-01 2004 T.C. Memo. 77; 87 T.C.M. 1126; 2004 Tax Ct. Memo LEXIS 80
- Weber v. Comm'r Mar 22, 2004 No. 15169-03L 122 T.C. 258; 2004 U.S. Tax Ct. LEXIS 12; 122 T.C. No. 12
- BONNER v. COMMISSIONER Mar 18, 2004 No. 2421-02S 2004 T.C. Summary Opinion 34; 2004 Tax Ct. Summary LEXIS 34
- Driggers v. Comm'r Mar 18, 2004 No. 8565-03 2004 T.C. Memo. 76; 87 T.C.M. 1124; 2004 Tax Ct. Memo LEXIS 71
- ELSAWAH v. COMMISSIONER Mar 18, 2004 2004 T.C. Summary Opinion 33; 2004 Tax Ct. Summary LEXIS 37
- Hudspath v. Comm'r Mar 18, 2004 No. 14741-02 2004 T.C. Memo. 75; 87 T.C.M. 1122; 89 T.C.M. 1022; 2004 Tax Ct. Memo LEXIS 76
- Johnson v. Comm'r Mar 18, 2004 No. 3028-02L 2004 T.C. Memo. 73; 87 T.C.M. 1115; 2004 Tax Ct. Memo LEXIS 74
- Keitz v. Comm'r Mar 18, 2004 No. 2859-02 2004 T.C. Memo. 74; 87 T.C.M. 1118; 2004 Tax Ct. Memo LEXIS 70
- LUNA v. COMMISSIONER Mar 18, 2004 No. 4554-02S 2004 T.C. Summary Opinion 35; 2004 Tax Ct. Summary LEXIS 36
- Mackey v. Comm'r Mar 18, 2004 No. 1802-02 2004 T.C. Memo. 70; 87 T.C.M. 1105; 2004 Tax Ct. Memo LEXIS 72
- Robertson v. Comm'r Mar 18, 2004 No. 10113-02L 2004 T.C. Memo. 72; 87 T.C.M. 1112; 2004 Tax Ct. Memo LEXIS 73
- SILK v. COMMISSIONER Mar 18, 2004 No. 16009-02S 2004 T.C. Summary Opinion 32; 2004 Tax Ct. Summary LEXIS 35
- Suri v. Comm'r Mar 18, 2004 No. 11380-02 2004 T.C. Memo. 71; 87 T.C.M. 1109; 2004 Tax Ct. Memo LEXIS 69
- Wright v. Comm'r Mar 18, 2004 No. 8200-02 2004 T.C. Memo. 69; 87 T.C.M. 1103; 2004 Tax Ct. Memo LEXIS 75
- Colvin v. Comm'r Mar 17, 2004 No. 11412-01 2004 T.C. Memo. 67; 87 T.C.M. 1094; 2004 Tax Ct. Memo LEXIS 67
- Estate of Whiting v. Comm'r Mar 17, 2004 No. 13268-01 2004 T.C. Memo. 68; 87 T.C.M. 1097; 2004 Tax Ct. Memo LEXIS 68
- HALL v. COMMISSIONER Mar 16, 2004 No. 13109-02S 2004 T.C. Summary Opinion 31; 2004 Tax Ct. Summary LEXIS 33
- Hamilton v. Comm'r Mar 16, 2004 No. 10228-95 2004 T.C. Memo. 66; 87 T.C.M. 1091; 2004 Tax Ct. Memo LEXIS 66
- HOLLIS v. COMMISSIONER Mar 15, 2004 No. 18027-02S 2004 T.C. Summary Opinion 30; 2004 Tax Ct. Summary LEXIS 32
- OWENS v. COMMISSIONER Mar 15, 2004 No. 1761-02S 2004 T.C. Summary Opinion 29; 2004 Tax Ct. Summary LEXIS 31
- Aaron v. Comm'r Mar 12, 2004 No. 9879-01L 2004 T.C. Memo. 65; 87 T.C.M. 1087; 2004 Tax Ct. Memo LEXIS 65
- Capital Blue Cross & Subsidiaries v. Comm'r Mar 12, 2004 No. 13322-01 122 T.C. 224; 2004 U.S. Tax Ct. LEXIS 11; 122 T.C. No. 11
- Capital Blue Cross and Subsidiaries v. Commissioner Mar 12, 2004 122 T.C. No. 11
- OYELOLA v. COMMISSIONER Mar 12, 2004 No. 6599-02S 2004 T.C. Summary Opinion 28; 2004 Tax Ct. Summary LEXIS 30
- Griffin v. Comm'r Mar 11, 2004 No. 7315-00 2004 T.C. Memo. 64; 87 T.C.M. 1084; 2004 Tax Ct. Memo LEXIS 64
- Kerns v. Comm'r Mar 11, 2004 No. 12728-02 2004 T.C. Memo. 63; 2004 Tax Ct. Memo LEXIS 61
- Nichols v. Comm'r Mar 11, 2004 No. 8227-02 2004 T.C. Memo. 61; 87 T.C.M. 1078; 2004 Tax Ct. Memo LEXIS 62
- SHARP v. COMMISSIONER Mar 11, 2004 No. 18491-02S 2004 T.C. Summary Opinion 27; 2004 Tax Ct. Summary LEXIS 29