2005
558 United States Tax Court opinions from 2005.
- MUNCY v. COMMISSIONER Feb 23, 2005 2005 T.C. Summary Opinion 20; 2005 Tax Ct. Summary LEXIS 123
- POWERS v. COMMISSIONER Feb 23, 2005 No. 5057-04S 2005 T.C. Summary Opinion 21; 2005 Tax Ct. Summary LEXIS 136
- Amend16RobertWirengard v. Commissioner Feb 22, 2005 2005 T.C. Memo. 30
- Baumann v. Comm'r Feb 22, 2005 No. 8554-01 2005 T.C. Memo. 31; 89 T.C.M. 790; 2005 Tax Ct. Memo LEXIS 30
- Giles v. Comm'r Feb 17, 2005 2005 T.C. Memo. 28; 89 T.C.M. 770; 2005 Tax Ct. Memo LEXIS 29
- Williams v. Comm'r Feb 17, 2005 2005 T.C. Memo. 29; 89 T.C.M. 784; 2005 Tax Ct. Memo LEXIS 28
- GEARY v. COMMISSIONER Feb 16, 2005 No. 11327-04S 2005 T.C. Summary Opinion 16; 2005 Tax Ct. Summary LEXIS 63
- Hyler v. Comm'r Feb 16, 2005 No. 10839-04 2005 T.C. Memo. 26; 89 T.C.M. 766; 2005 Tax Ct. Memo LEXIS 27
- Kelby v. Comm'r Feb 16, 2005 No. 13268-03L 2005 T.C. Memo. 25; 89 T.C.M. 765; 2005 Tax Ct. Memo LEXIS 26
- Maloney v. Comm'r Feb 16, 2005 No. 10533-03 2005 T.C. Memo. 27; 89 T.C.M. 768; 2005 Tax Ct. Memo LEXIS 25
- MYERS v. COMMISSIONER Feb 16, 2005 No. 3488-04S 2005 T.C. Summary Opinion 15; 2005 Tax Ct. Summary LEXIS 124
- VALIA v. COMMISSIONER Feb 16, 2005 No. 6756-03S 2005 T.C. Summary Opinion 17; 2005 Tax Ct. Summary LEXIS 167
- BOSCO v. COMMISSIONER Feb 15, 2005 No. 15492-03S 2005 T.C. Summary Opinion 14; 2005 Tax Ct. Summary LEXIS 25
- IVAN v. COMMISSIONER Feb 15, 2005 2005 T.C. Summary Opinion 13; 2005 Tax Ct. Summary LEXIS 115
- Kilgore v. Comm'r Feb 15, 2005 No. 7523-03L 2005 T.C. Memo. 24; 89 T.C.M. 762; 2005 Tax Ct. Memo LEXIS 24
- JACKSON v. COMMISSIONER Feb 14, 2005 No. 525-04S 2005 T.C. Summary Opinion 12; 2005 Tax Ct. Summary LEXIS 88
- Suchar v. Comm'r Feb 14, 2005 No. 17336-02, 17337-02, 17338-02 2005 T.C. Memo. 23; 89 T.C.M. 755; 2005 Tax Ct. Memo LEXIS 23
- Cook v. Comm'r Feb 10, 2005 No. 17166-02 2005 T.C. Memo. 22; 2005 Tax Ct. Memo LEXIS 22
- Currier v. Comm'r Feb 9, 2005 No. 16339-04 2005 T.C. Memo. 21; 2005 Tax Ct. Memo LEXIS 21
- Teruya Bros. v. Comm'r Feb 9, 2005 No. 17955-03 124 T.C. 45; 2005 U.S. Tax Ct. LEXIS 4; 124 T.C. No. 4
- Teruya Brothers, Ltd. & Subsidiaries v. Commissioner Feb 9, 2005 124 T.C. No. 4
- David D. Smith v. Commissioner Feb 8, 2005 124 T.C. No. 3
- Malfatti v. Comm'r Feb 8, 2005 No. 17616-03 2005 T.C. Memo. 19; 2005 Tax Ct. Memo LEXIS 20
- Saigh v. Comm'r Feb 8, 2005 No. 11599-03 2005 T.C. Memo. 20; 2005 Tax Ct. Memo LEXIS 19
- Smith v. Comm'r Feb 8, 2005 124 T.C. 36; 2005 U.S. Tax Ct. LEXIS 3; 124 T.C. No. 3
- Hurst v. Comm'r Feb 3, 2005 No. 15792-02 124 T.C. 16; 2005 U.S. Tax Ct. LEXIS 2; 124 T.C. No. 2
- Richard E. and Mary Ann Hurst v. Commissioner Feb 3, 2005 124 T.C. No. 2
- Merriam v. Comm'r Feb 1, 2005 2005 T.C. Memo. 17; 89 T.C.M. 740; 2005 Tax Ct. Memo LEXIS 18
- Sam F. Ford and Ingrid D. Ford v. Commissioner Feb 1, 2005 2005 T.C. Memo. 18
- Al Assaf v. Comm'r Jan 31, 2005 No. 770-03 2005 T.C. Memo. 14; 89 T.C.M. 693; 2005 Tax Ct. Memo LEXIS 14
- CMA Consol., Inc. v. Comm'r Jan 31, 2005 2005 T.C. Memo. 16; 89 T.C.M. 701; 2005 Tax Ct. Memo LEXIS 16
- DUMOND v. COMMISSIONER Jan 31, 2005 No. 6692-03S 2005 T.C. Summary Opinion 11; 2005 Tax Ct. Summary LEXIS 50
- Milby v. Comm'r Jan 31, 2005 No. 3815-04 2005 T.C. Memo. 15; 89 T.C.M. 698; 2005 Tax Ct. Memo LEXIS 15
- John Wesley Winters, Jr. v. Commissioner Jan 27, 2005 2005 T.C. Memo. 13
- REIMANN v. COMMISSIONER Jan 27, 2005 No. 10877-03S 2005 T.C. Summary Opinion 10; 2005 Tax Ct. Summary LEXIS 139
- JONES v. COMMISSIONER Jan 26, 2005 No. 15609-03S 2005 T.C. Summary Opinion 9; 2005 Tax Ct. Summary LEXIS 91
- Rodriguez v. Comm'r Jan 26, 2005 2005 T.C. Memo. 12; 89 T.C.M. 690; 2005 Tax Ct. Memo LEXIS 12
- Brennecke v. Comm'r Jan 25, 2005 No. 11555-04 2005 T.C. Memo. 11; 89 T.C.M. 689; 2005 Tax Ct. Memo LEXIS 10
- Brewer v. Comm'r Jan 25, 2005 No. 10661-02 2005 T.C. Memo. 10; 89 T.C.M. 687; 2005 Tax Ct. Memo LEXIS 11
- Garber Indus. Holding Co. v. Comm'r Jan 25, 2005 No. 10871-01 124 T.C. 1; 2005 U.S. Tax Ct. LEXIS 1; 124 T.C. No. 1
- Garber Industries Holding Co., Inc. v. Commissioner Jan 25, 2005 124 T.C. No. 1
- Nelson v. Comm'r Jan 25, 2005 No. 18144-02 2005 T.C. Memo. 9; 89 T.C.M. 685; 2005 Tax Ct. Memo LEXIS 9
- Dalton v. Comm'r Jan 24, 2005 No. 16780-03L 2005 T.C. Memo. 7; 2005 Tax Ct. Memo LEXIS 7
- Flynn v. Comm'r Jan 24, 2005 No. 7071-03 2005 T.C. Memo. 8; 89 T.C.M. 681; 2005 Tax Ct. Memo LEXIS 8
- Knauss v. Comm'r Jan 18, 2005 Nos. 12878-01, 7328-02 2005 T.C. Memo. 6; 89 T.C.M. 668; 2005 Tax Ct. Memo LEXIS 6
- SEAVEY v. COMMISSIONER Jan 13, 2005 No. 14217-03S 2005 T.C. Summary Opinion 8; 2005 Tax Ct. Summary LEXIS 151
- Wright v. Comm'r Jan 13, 2005 No. 9988-03 2005 T.C. Memo. 5; 89 T.C.M. 662; 2005 Tax Ct. Memo LEXIS 5
- Alaniz v. Comm'r Jan 11, 2005 No. 5814-03L 2005 T.C. Memo. 4; 89 T.C.M. 660; 2005 Tax Ct. Memo LEXIS 4
- BENEDETTI v. COMMISSIONER Jan 10, 2005 No. 527-04S 2005 T.C. Summary Opinion 6; 2005 Tax Ct. Summary LEXIS 16
- MUHAMMAD v. COMMISSIONER Jan 10, 2005 No. 5970-04S 2005 T.C. Summary Opinion 7; 2005 Tax Ct. Summary LEXIS 120