2005
558 United States Tax Court opinions from 2005.
- BROWN v. COMMISSIONER Oct 20, 2005 No. 8242-04S 2005 T.C. Summary Opinion 155; 2005 Tax Ct. Summary LEXIS 32
- Etkin v. Comm'r Oct 20, 2005 Nos. 7627-02L, 17722-03L 2005 T.C. Memo. 245; 90 T.C.M. 417; 2005 Tax Ct. Memo LEXIS 244
- Korchak v. Comm'r Oct 18, 2005 No. 22105-03 2005 T.C. Memo. 244; 2005 Tax Ct. Memo LEXIS 243
- CHADWICK v. COMMISSIONER Oct 17, 2005 No. 4991-04S 2005 T.C. Summary Opinion 154; 2005 Tax Ct. Summary LEXIS 36
- Chickie's & Pete's Inc. v. Comm'r Oct 17, 2005 No. 6354-04 2005 T.C. Memo. 243; 90 T.C.M. 399; 2005 Tax Ct. Memo LEXIS 242
- MELTON v. COMMISSIONER Oct 17, 2005 No. 7880-04S 2005 T.C. Summary Opinion 152; 2005 Tax Ct. Summary LEXIS 114
- Petitioners v. OF INTERNAL REVENUE Oct 17, 2005 No. 21475-03S 2005 T.C. Summary Opinion 153; 2005 Tax Ct. Summary LEXIS 19
- Bailey v. Comm'r Oct 13, 2005 No. 6164-04L 2005 T.C. Memo. 241; 90 T.C.M. 392; 2005 Tax Ct. Memo LEXIS 241
- Manjourides v. Comm'r Oct 13, 2005 No. 19979-04L 2005 T.C. Memo. 242; 90 T.C.M. 396; 2005 Tax Ct. Memo LEXIS 240
- RICHARD v. COMMISSIONER Oct 13, 2005 No. 1216-03S 2005 T.C. Summary Opinion 151; 2005 Tax Ct. Summary LEXIS 143
- BODIFORD v. COMMISSIONER Oct 12, 2005 No. 20105-03S 2005 T.C. Summary Opinion 149; 2005 Tax Ct. Summary LEXIS 23
- Drake v. Comm'r Oct 12, 2005 No. 20454-03L 125 T.C. 201; 2005 U.S. Tax Ct. LEXIS 29; 125 T.C. No. 9
- Estate of Espinoza v. Comm'r Oct 12, 2005 2005 T.C. Memo. 239; 2005 Tax Ct. Memo LEXIS 303
- Gregory Drake v. Commissioner Oct 12, 2005 125 T.C. No. 9
- Holliday v. Comm'r Oct 12, 2005 No. 6330-04L 2005 T.C. Memo. 240; 90 T.C.M. 390; 2005 Tax Ct. Memo LEXIS 239
- Richmond v. Comm'r Oct 12, 2005 No. 7438-04L 2005 T.C. Memo. 238; 90 T.C.M. 383; 2005 Tax Ct. Memo LEXIS 238
- TRIPLETT v. COMMISSIONER Oct 12, 2005 No. 19733-03S 2005 T.C. Summary Opinion 148; 2005 Tax Ct. Summary LEXIS 166
- WOLF v. COMMISSIONER Oct 12, 2005 No. 2010-05S 2005 T.C. Summary Opinion 150; 2005 Tax Ct. Summary LEXIS 185
- ALEGRIA v. COMMISSIONER Oct 11, 2005 No. 8620-04S 2005 T.C. Summary Opinion 147; 2005 Tax Ct. Summary LEXIS 9
- Estate of Kelley v. Comm'r Oct 11, 2005 No. 16894-03 2005 T.C. Memo. 235; 90 T.C.M. 369; 2005 Tax Ct. Memo LEXIS 236
- MAY v. COMMISSIONER Oct 11, 2005 No. 5032-04S 2005 T.C. Summary Opinion 146; 2005 Tax Ct. Summary LEXIS 109
- Nhuss Trust v. Comm'r Oct 11, 2005 Nos. 9938-04, 9939-04, 10070-04, 10071-04 2005 T.C. Memo. 236; 90 T.C.M. 374; 2005 Tax Ct. Memo LEXIS 235
- Norris v. Comm'r Oct 11, 2005 2005 T.C. Memo. 237; 90 T.C.M. 381; 2005 Tax Ct. Memo LEXIS 237
- Egan v. Comm'r Oct 5, 2005 No. 4568-04 2005 T.C. Memo. 234; 90 T.C.M. 365; 2005 Tax Ct. Memo LEXIS 233
- Karns Prime & Fancy Food, Ltd. v. Comm'r Oct 5, 2005 No. 906-04 2005 T.C. Memo. 233; 90 T.C.M. 357; 2005 Tax Ct. Memo LEXIS 232
- Teymourian v. Comm'r Oct 5, 2005 No. 18106-03 2005 T.C. Memo. 232; 90 T.C.M. 352; 2005 Tax Ct. Memo LEXIS 234
- BRIGHT v. COMMISSIONER Oct 4, 2005 No. 3839-04S 2005 T.C. Summary Opinion 145; 2005 Tax Ct. Summary LEXIS 29
- KASHAMA v. COMMISSIONER Oct 4, 2005 No. 1811-04S 2005 T.C. Summary Opinion 144; 2005 Tax Ct. Summary LEXIS 94
- Figler v. Comm'r Oct 3, 2005 No. 16621-02L 2005 T.C. Memo. 230; 90 T.C.M. 347; 2005 Tax Ct. Memo LEXIS 229
- Frazier v. Comm'r Oct 3, 2005 2005 T.C. Memo. 229; 90 T.C.M. 345; 2005 Tax Ct. Memo LEXIS 231
- Parker v. Comm'r Oct 3, 2005 No. 8214-04L 2005 T.C. Memo. 231; 90 T.C.M. 349; 2005 Tax Ct. Memo LEXIS 230
- Forrest v. Comm'r Sep 29, 2005 No. 10270-03L 2005 T.C. Memo. 228; 90 T.C.M. 343; 2005 Tax Ct. Memo LEXIS 228
- Hilen v. Comm'r Sep 29, 2005 No. 21768-03 2005 T.C. Memo. 226; 90 T.C.M. 333; 2005 Tax Ct. Memo LEXIS 226
- PACITA PALERMO REYES v. COMMISSIONER Sep 29, 2005 No. 9659-04S 2005 T.C. Summary Opinion 142; 2005 Tax Ct. Summary LEXIS 142
- SATLIN v. COMMISSIONER Sep 29, 2005 No. 6633-04S 2005 T.C. Summary Opinion 143; 2005 Tax Ct. Summary LEXIS 149
- Wortmann v. Comm'r Sep 29, 2005 Nos. 21534-03, 21535-03, 21536-03, 21537-03 2005 T.C. Memo. 227; 90 T.C.M. 336; 2005 Tax Ct. Memo LEXIS 227
- Dieker v. Comm'r Sep 28, 2005 2005 T.C. Memo. 225; 90 T.C.M. 329; 2005 Tax Ct. Memo LEXIS 225
- Carifee v. Comm'r Sep 27, 2005 No. 4502-04L 2005 T.C. Memo. 224; 90 T.C.M. 328; 2005 Tax Ct. Memo LEXIS 224
- TOMKO v. COMMISSIONER Sep 27, 2005 2005 T.C. Summary Opinion 139; 2005 Tax Ct. Summary LEXIS 5
- Tribune Co. v. Comm'r Sep 27, 2005 No. 17443-02 125 T.C. 110; 2005 U.S. Tax Ct. LEXIS 28; 125 T.C. No. 8
- Tribune Company, As Agent of and Successor By Merger to the Former the Times Mirror Company, Itself and its Consolidated Subsidiaries v. Commissioner Sep 27, 2005 125 T.C. No. 8
- WHITE v. COMMISSIONER Sep 27, 2005 No. 14818-03S 2005 T.C. Summary Opinion 140; 2005 Tax Ct. Summary LEXIS 87
- WHITFIELD v. COMMISSIONER Sep 27, 2005 No. 3653-04S 2005 T.C. Summary Opinion 141; 2005 Tax Ct. Summary LEXIS 179
- Bradley v. Comm'r Sep 26, 2005 No. 19074-02 2005 T.C. Memo. 223; 90 T.C.M. 317; 2005 Tax Ct. Memo LEXIS 222
- Clark v. Comm'r Sep 26, 2005 125 T.C. 108; 2005 U.S. Tax Ct. LEXIS 27; 125 T.C. No. 7
- Herbert and Rosalie Clark v. Commissioner Sep 26, 2005 125 T.C. No. 7
- Sabath v. Comm'r Sep 26, 2005 2005 T.C. Memo. 222; 90 T.C.M. 315; 2005 Tax Ct. Memo LEXIS 223
- Braun v. Comm'r Sep 21, 2005 No. 16413-03 2005 T.C. Memo. 221; 90 T.C.M. 311; 2005 Tax Ct. Memo LEXIS 221
- Hubert Enterprises, Inc. and Subsidiaries v. Commissioner Sep 21, 2005 125 T.C. No. 6
- Hubert Enters. v. Comm'r Sep 21, 2005 125 T.C. 72; 2005 U.S. Tax Ct. LEXIS 26; 125 T.C. No. 6