2005
558 United States Tax Court opinions from 2005.
- Major v. Comm'r Jun 16, 2005 No. 20846-03 2005 T.C. Memo. 141; 2005 Tax Ct. Memo LEXIS 141
- SHUANG DI SUN v. COMMISSIONER Jun 16, 2005 No. 6291-03S 2005 T.C. Summary Opinion 84; 2005 Tax Ct. Summary LEXIS 17
- Bruce v. Comm'r Jun 15, 2005 No. 4647-04 2005 T.C. Memo. 139; 89 T.C.M. 1432; 2005 Tax Ct. Memo LEXIS 139
- Scholet v. Comm'r Jun 15, 2005 No. 4879-03 2005 T.C. Memo. 140; 89 T.C.M. 1434; 2005 Tax Ct. Memo LEXIS 140
- WILSON v. COMMISSIONER Jun 14, 2005 No. 9122-04S 2005 T.C. Summary Opinion 82; 2005 Tax Ct. Summary LEXIS 182
- Haver v. Comm'r Jun 13, 2005 2005 T.C. Memo. 137; 89 T.C.M. 1428; 2005 Tax Ct. Memo LEXIS 136
- Law Offices of Michael B. L. Hepps v. Comm'r Jun 13, 2005 No. 20436-03 2005 T.C. Memo. 138; 89 T.C.M. 1429; 2005 Tax Ct. Memo LEXIS 138
- Sparkman v. Comm'r Jun 13, 2005 Nos. 8400-03, 8650-03 2005 T.C. Memo. 136; 89 T.C.M. 1418; 2005 Tax Ct. Memo LEXIS 137
- BERREY v. COMMISSIONER Jun 9, 2005 No. 18849-03S 2005 T.C. Summary Opinion 80; 2005 Tax Ct. Summary LEXIS 18
- EVERHART v. COMMISSIONER Jun 9, 2005 No. 2897-03S 2005 T.C. Summary Opinion 81; 2005 Tax Ct. Summary LEXIS 55
- Turner-Simmons v. Comm'r Jun 9, 2005 No. 3151-03L 2005 T.C. Memo. 135; 89 T.C.M. 1413; 2005 Tax Ct. Memo LEXIS 135
- GORI v. COMMISSIONER Jun 8, 2005 No. 5985-04S 2005 T.C. Summary Opinion 79; 2005 Tax Ct. Summary LEXIS 70
- HOSSAM HELMY EL-BIBANY v. COMMISSIONER Jun 8, 2005 No. 9960-04S 2005 T.C. Summary Opinion 78; 2005 Tax Ct. Summary LEXIS 52
- GRIFFEN v. COMMISSIONER Jun 7, 2005 No. 8098-04S 2005 T.C. Summary Opinion 74; 2005 Tax Ct. Summary LEXIS 72
- HANSEN v. COMMISSIONER Jun 7, 2005 No. 6815-04S 2005 T.C. Summary Opinion 75; 2005 Tax Ct. Summary LEXIS 76
- MONTE v. COMMISSIONER Jun 7, 2005 No. 7388-04S 2005 T.C. Summary Opinion 77; 2005 Tax Ct. Summary LEXIS 116
- Vax v. Comm'r Jun 7, 2005 No. 5393-03 2005 T.C. Memo. 134; 89 T.C.M. 1411; 2005 Tax Ct. Memo LEXIS 134
- YOUNG v. COMMISSIONER Jun 7, 2005 No. 18021-02S 2005 T.C. Summary Opinion 76; 2005 Tax Ct. Summary LEXIS 186
- LOZOYA v. COMMISSIONER Jun 6, 2005 No. 8495-03S 2005 T.C. Summary Opinion 73; 2005 Tax Ct. Summary LEXIS 104
- MULLINS v. COMMISSIONER Jun 6, 2005 No. 5144-04S 2005 T.C. Summary Opinion 72; 2005 Tax Ct. Summary LEXIS 121
- SUAREZ v. COMMISSIONER Jun 6, 2005 No. 19455-03S 2005 T.C. Summary Opinion 71; 2005 Tax Ct. Summary LEXIS 159
- VERITY v. COMMISSIONER Jun 6, 2005 No. 2483-04S 2005 T.C. Summary Opinion 70; 2005 Tax Ct. Summary LEXIS 171
- Ho v. Comm'r Jun 2, 2005 Nos. 3242-04, 18499-04 2005 T.C. Memo. 133; 89 T.C.M. 1410; 2005 Tax Ct. Memo LEXIS 133
- KELLEY v. COMMISSIONER Jun 2, 2005 No. 6639-04S 2005 T.C. Summary Opinion 68; 2005 Tax Ct. Summary LEXIS 95
- LINGWALL v. COMMISSIONER Jun 2, 2005 No. 5031-04S 2005 T.C. Summary Opinion 69; 2005 Tax Ct. Summary LEXIS 103
- ELIAS v. COMMISSIONER Jun 1, 2005 No. 3144-03S 2005 T.C. Summary Opinion 67; 2005 Tax Ct. Summary LEXIS 53
- Holliday v. Comm'r Jun 1, 2005 No. 18974-03L 2005 T.C. Memo. 132; 89 T.C.M. 1408; 2005 Tax Ct. Memo LEXIS 132
- David Taylor Enters. v. Comm'r May 31, 2005 No. 7698-03 2005 T.C. Memo. 127; 89 T.C.M. 1369; 2005 Tax Ct. Memo LEXIS 127
- Estate of Jelke v. Comm'r May 31, 2005 2005 T.C. Memo. 131; 89 T.C.M. 1397; 2005 Tax Ct. Memo LEXIS 128
- Estate of Tehan v. Comm'r May 31, 2005 No. 17282-03 2005 T.C. Memo. 128; 89 T.C.M. 1374; 2005 Tax Ct. Memo LEXIS 129
- Fairey v. Comm'r May 31, 2005 No. 5680-03 2005 T.C. Memo. 129; 89 T.C.M. 1383; 2005 Tax Ct. Memo LEXIS 130
- Goettee v. Comm'r May 31, 2005 No. 26591-96 124 T.C. 286; 2005 U.S. Tax Ct. LEXIS 18; 124 T.C. No. 17
- John G. Goette, Jr. and Marian Goettee v. Commissioner May 31, 2005 124 T.C. No. 17
- Payne v. Comm'r May 31, 2005 No. 6311-03 2005 T.C. Memo. 130; 89 T.C.M. 1391; 2005 Tax Ct. Memo LEXIS 131
- Estate of Schutt v. Comm'r May 26, 2005 No. 19208-02 2005 T.C. Memo. 126; 89 T.C.M. 1353; 2005 Tax Ct. Memo LEXIS 126
- POLONCZYK v. COMMISSIONER May 26, 2005 No. 17434-04S 2005 T.C. Summary Opinion 66; 2005 Tax Ct. Summary LEXIS 135
- Strong v. Comm'r May 26, 2005 Nos. 821-01, 2048-01 2005 T.C. Memo. 125; 89 T.C.M. 1339; 2005 Tax Ct. Memo LEXIS 125
- Charles F. and Susan G. Glass v. Commissioner May 25, 2005 124 T.C. No. 16
- Darling v. Comm'r May 25, 2005 No. 5884-04 2005 T.C. Memo. 123; 89 T.C.M. 1334; 2005 Tax Ct. Memo LEXIS 124
- Glass v. Comm'r May 25, 2005 NO. 17878-99 124 T.C. 258; 2005 U.S. Tax Ct. LEXIS 17; 124 T.C. No. 16
- Poindexter v. Comm'r May 25, 2005 No. 8756-03 2005 T.C. Memo. 122; 89 T.C.M. 1333; 2005 Tax Ct. Memo LEXIS 122
- Uscinski v. Comm'r May 25, 2005 2005 T.C. Memo. 124; 89 T.C.M. 1337; 2005 Tax Ct. Memo LEXIS 123
- AREGONI v. COMMISSIONER May 24, 2005 No. 2708-04S 2005 T.C. Summary Opinion 65; 2005 Tax Ct. Summary LEXIS 12
- CAWVEY v. COMMISSIONER May 24, 2005 No. 9131-04S 2005 T.C. Summary Opinion 63; 2005 Tax Ct. Summary LEXIS 35
- Lenzen v. Comm'r May 24, 2005 Nos. 7422-03, 7423-03 2005 T.C. Memo. 120; 89 T.C.M. 1324; 2005 Tax Ct. Memo LEXIS 120
- McClelland v. Comm'r May 24, 2005 Nos. 1327-02, 1129-03 2005 T.C. Memo. 121; 89 T.C.M. 1329; 2005 Tax Ct. Memo LEXIS 121
- PRESTON v. COMMISSIONER May 24, 2005 No. 4582-04S 2005 T.C. Summary Opinion 64; 2005 Tax Ct. Summary LEXIS 137
- Allen v. Comm'r May 23, 2005 No. 20457-03 2005 T.C. Memo. 118; 89 T.C.M. 1310; 2005 Tax Ct. Memo LEXIS 119
- Corrigan v. Comm'r May 23, 2005 2005 T.C. Memo. 119; 89 T.C.M. 1313; 2005 Tax Ct. Memo LEXIS 118
- WHITE v. COMMISSIONER May 23, 2005 No. 1815-04S 2005 T.C. Summary Opinion 62; 2005 Tax Ct. Summary LEXIS 178