2005
558 United States Tax Court opinions from 2005.
- Simon v. Comm'r Sep 21, 2005 No. 20258-04 2005 T.C. Memo. 220; 90 T.C.M. 302; 2005 Tax Ct. Memo LEXIS 220
- Estate of Kolczynski v. Comm'r Sep 20, 2005 No. 22096-03 2005 T.C. Memo. 218; 90 T.C.M. 290; 2005 Tax Ct. Memo LEXIS 219
- Hunter v. Comm'r Sep 20, 2005 2005 T.C. Memo. 219; 90 T.C.M. 300; 2005 Tax Ct. Memo LEXIS 217
- Kaplan v. Comm'r Sep 20, 2005 No. 3624-04 2005 T.C. Memo. 217; 90 T.C.M. 296; 2005 Tax Ct. Memo LEXIS 218
- Martella v. Comm'r Sep 19, 2005 No. 7504-04 2005 T.C. Memo. 216; 2005 Tax Ct. Memo LEXIS 216
- PIAS v. COMMISSIONER Sep 19, 2005 No. 10304-04S 2005 T.C. Summary Opinion 138; 2005 Tax Ct. Summary LEXIS 134
- SYLVE v. COMMISSIONER Sep 19, 2005 No. 13881-02S 2005 T.C. Summary Opinion 137; 2005 Tax Ct. Summary LEXIS 160
- Blasius v. Comm'r Sep 15, 2005 Nos. 4366-01, 4367-01, 4368-01 2005 T.C. Memo. 214; 90 T.C.M. 274; 2005 Tax Ct. Memo LEXIS 215
- HORTON v. COMMISSIONER Sep 15, 2005 2005 T.C. Summary Opinion 136; 2005 Tax Ct. Summary LEXIS 83
- SEIU v. Comm'r Sep 15, 2005 Nos. 8398-04L, 8399-04L 125 T.C. 63; 2005 U.S. Tax Ct. LEXIS 25; 125 T.C. No. 5
- Service Employees International Union v. Commissioner Sep 15, 2005 125 T.C. No. 5; 125 T.C. 63
- Downey v. Comm'r Sep 14, 2005 No. 20678-03 2005 T.C. Memo. 215; 90 T.C.M. 284; 2005 Tax Ct. Memo LEXIS 214
- YOUNG v. COMMISSIONER Sep 14, 2005 No. 6276-04S 2005 T.C. Summary Opinion 135; 2005 Tax Ct. Summary LEXIS 187
- Martinez v. Comm'r Sep 12, 2005 No. 5130-04 2005 T.C. Memo. 213; 90 T.C.M. 272; 2005 Tax Ct. Memo LEXIS 211
- Stewart v. Comm'r Sep 12, 2005 No. 10829-04 2005 T.C. Memo. 212; 90 T.C.M. 269; 2005 Tax Ct. Memo LEXIS 212
- Wetzel v. Comm'r Sep 12, 2005 No. 20579-03L 2005 T.C. Memo. 211; 90 T.C.M. 266; 2005 Tax Ct. Memo LEXIS 213
- BALINO v. COMMISSIONER Sep 8, 2005 No. 14374-03S 2005 T.C. Summary Opinion 134; 2005 Tax Ct. Summary LEXIS 14
- Dixon v. Comm'r Sep 8, 2005 2005 Tax Ct. Memo LEXIS 302
- FPL Group, inc. v. Comm'r Sep 8, 2005 No. 5271-96 2005 T.C. Memo. 210; 90 T.C.M. 263; 2005 Tax Ct. Memo LEXIS 210
- VASQUEZ v. COMMISSIONER Sep 8, 2005 No. 19130-04S 2005 T.C. Summary Opinion 133; 2005 Tax Ct. Summary LEXIS 170
- Haltom v. Comm'r Sep 6, 2005 No. 17595-03 2005 T.C. Memo. 209; 90 T.C.M. 258; 2005 Tax Ct. Memo LEXIS 209
- JEROSE v. COMMISSIONER Sep 6, 2005 No. 13606-03S 2005 T.C. Summary Opinion 132; 2005 Tax Ct. Summary LEXIS 89
- Allemeier v. Comm'r Aug 31, 2005 No. 19320-03 2005 T.C. Memo. 207; 90 T.C.M. 197; 2005 Tax Ct. Memo LEXIS 208
- FERRIS v. COMMISSIONER Aug 31, 2005 No. 2257-04S 2005 T.C. Summary Opinion 131; 2005 Tax Ct. Summary LEXIS 57
- FPL Group, Inc. v. Comm'r Aug 31, 2005 No. 5271-96 2005 T.C. Memo. 208; 90 T.C.M. 202; 2005 Tax Ct. Memo LEXIS 207
- Lites v. Comm'r Aug 30, 2005 No. 19906-03L 2005 T.C. Memo. 206; 90 T.C.M. 191; 2005 Tax Ct. Memo LEXIS 206
- Xilinx Inc. and Subsidiaries v. Commissioner Aug 30, 2005 125 T.C. No. 4
- Xilinx Inc. v. Comm'r Aug 30, 2005 Nos. 4142-01, 702-03 125 T.C. 37; 2005 U.S. Tax Ct. LEXIS 24; 125 T.C. No. 4
- CHUE Y. HER v. COMMISSIONER Aug 29, 2005 No. 8683-03S 2005 T.C. Summary Opinion 130; 2005 Tax Ct. Summary LEXIS 80
- Lewis v. Comm'r Aug 29, 2005 Nos. 15673-87, 18551-88, 29429-88 2005 T.C. Memo. 205; 90 T.C.M. 176; 2005 Tax Ct. Memo LEXIS 205
- Brooks v. Comm'r Aug 25, 2005 Nos. 8981-03, 8983-03 2005 T.C. Memo. 204; 90 T.C.M. 172; 2005 Tax Ct. Memo LEXIS 204
- Davis v. Comm'r Aug 24, 2005 2005 T.C. Memo. 202; 90 T.C.M. 166; 2005 Tax Ct. Memo LEXIS 203
- Morlino v. Comm'r Aug 24, 2005 No. 18441-03L 2005 T.C. Memo. 203; 90 T.C.M. 168; 2005 Tax Ct. Memo LEXIS 202; 68 Fed. R. Serv. 57
- MUMY v. COMMISSIONER Aug 24, 2005 No. 18976-04S 2005 T.C. Summary Opinion 129; 2005 Tax Ct. Summary LEXIS 122
- MARTIN v. COMMISSIONER Aug 22, 2005 Nos. 15635-04S, 15636-04S 2005 T.C. Summary Opinion 128; 2005 Tax Ct. Summary LEXIS 108
- Neal v. Comm'r Aug 22, 2005 No. 8506-03 2005 T.C. Memo. 201; 90 T.C.M. 161; 2005 Tax Ct. Memo LEXIS 201
- Coulton v. Comm'r Aug 16, 2005 No. 13661-03 2005 T.C. Memo. 199; 90 T.C.M. 154; 2005 Tax Ct. Memo LEXIS 199
- GLENN v. COMMISSIONER Aug 16, 2005 No. 7249-04S 2005 T.C. Summary Opinion 127; 2005 Tax Ct. Summary LEXIS 68
- GLENN v. COMMISSIONER Aug 16, 2005 No. 9199-04S 2005 T.C. Summary Opinion 126; 2005 Tax Ct. Summary LEXIS 67
- Hajiyani v. Comm'r Aug 16, 2005 2005 T.C. Memo. 198; 90 T.C.M. 153; 2005 Tax Ct. Memo LEXIS 198
- HURLEY v. COMMISSIONER Aug 16, 2005 No. 20949-03S 2005 T.C. Summary Opinion 125; 2005 Tax Ct. Summary LEXIS 85
- Lange v. Comm'r Aug 16, 2005 No. 8704-04 2005 T.C. Memo. 200; 90 T.C.M. 157; 2005 Tax Ct. Memo LEXIS 200
- Craft v. Comm'r Aug 15, 2005 No. 2858-04 2005 T.C. Memo. 197; 90 T.C.M. 149; 2005 Tax Ct. Memo LEXIS 197
- CROW v. COMMISSIONER Aug 15, 2005 Nos. 1611-04S, 6123-04S 2005 T.C. Summary Opinion 124; 2005 Tax Ct. Summary LEXIS 43
- ADAMS v. COMMISSIONER Aug 11, 2005 Nos. 15732-03S, 10326-04S 2005 T.C. Summary Opinion 120; 2005 Tax Ct. Summary LEXIS 7
- DUNN v. COMMISSIONER Aug 11, 2005 No. 14991-03S 2005 T.C. Summary Opinion 121; 2005 Tax Ct. Summary LEXIS 51
- Guthrie v. Comm'r Aug 11, 2005 No. 5061-04 2005 T.C. Memo. 196; 90 T.C.M. 146; 2005 Tax Ct. Memo LEXIS 196
- KOSKELA v. COMMISSIONER Aug 11, 2005 No. 8129-04S 2005 T.C. Summary Opinion 122; 2005 Tax Ct. Summary LEXIS 99
- Obot v. Comm'r Aug 11, 2005 No. 20030-03 2005 T.C. Memo. 195; 90 T.C.M. 143; 2005 Tax Ct. Memo LEXIS 195
- RANDICH v. COMMISSIONER Aug 11, 2005 Nos. 2641-03S, 21861-03S 2005 T.C. Summary Opinion 119; 2005 Tax Ct. Summary LEXIS 138