2005
558 United States Tax Court opinions from 2005.
- Foy v. Comm'r May 19, 2005 No. 18978-02 2005 T.C. Memo. 116; 89 T.C.M. 1299; 2005 Tax Ct. Memo LEXIS 116
- Miller & Sons Drywall, Inc. v. Comm'r May 19, 2005 No. 1241-03 2005 T.C. Memo. 114; 89 T.C.M. 1279; 2005 Tax Ct. Memo LEXIS 114
- Owen v. Comm'r May 19, 2005 No. 18856-02 2005 T.C. Memo. 115; 89 T.C.M. 1290; 2005 Tax Ct. Memo LEXIS 115
- Slojewski v. Comm'r May 19, 2005 No. 2761-04 2005 T.C. Memo. 117; 89 T.C.M. 1308; 2005 Tax Ct. Memo LEXIS 117
- Arevalo v. Comm'r May 18, 2005 No. 13272-04 124 T.C. 244; 2005 U.S. Tax Ct. LEXIS 16; 124 T.C. No. 15
- DAVID E. v. COMMISSIONER May 18, 2005 No. 873-04S 2005 T.C. Summary Opinion 59; 2005 Tax Ct. Summary LEXIS 93
- DESAUGUSTE v. COMMISSIONER May 18, 2005 No. 2037-04S 2005 T.C. Summary Opinion 60; 2005 Tax Ct. Summary LEXIS 48
- Doxtator v. Comm'r May 18, 2005 No. 1508-03 2005 T.C. Memo. 113; 89 T.C.M. 1259; 2005 Tax Ct. Memo LEXIS 112
- Edward R. Arevalo v. Commissioner May 18, 2005 124 T.C. No. 15
- McNICHOL v. COMMISSIONER May 18, 2005 No. 11690-02S 2005 T.C. Summary Opinion 58; 2005 Tax Ct. Summary LEXIS 86
- Runkle v. Comm'r May 18, 2005 No. 17192-02 2005 T.C. Memo. 112; 89 T.C.M. 1260; 2005 Tax Ct. Memo LEXIS 113
- Lewis v. Comm'r May 17, 2005 No. 7211-04 2005 T.C. Memo. 111; 89 T.C.M. 1256; 2005 Tax Ct. Memo LEXIS 110
- Michael A. Zapara and Gina A. Zapara v. Commissioner May 17, 2005 124 T.C. No. 14
- Veronica Chu v. Commissioner May 17, 2005 2005 T.C. Memo. 110
- Zapara v. Comm'r May 17, 2005 No. 9480-02L 124 T.C. 223; 2005 U.S. Tax Ct. LEXIS 15; 124 T.C. No. 14
- Dues v. Comm'r May 16, 2005 No. 4370-03L 2005 T.C. Memo. 109; 89 T.C.M. 1254; 2005 Tax Ct. Memo LEXIS 109
- Friday v. Comm'r May 12, 2005 No. 6325-04 124 T.C. 220; 2005 U.S. Tax Ct. LEXIS 14; 124 T.C. No. 13
- Greendyk v. Comm'r May 12, 2005 No. 10185-03 2005 T.C. Memo. 108; 89 T.C.M. 1250; 2005 Tax Ct. Memo LEXIS 107
- Patricia M. Friday v. Commissioner May 12, 2005 124 T.C. No. 13
- Poe v. Comm'r May 12, 2005 No. 20950-03L 2005 T.C. Memo. 107; 89 T.C.M. 1248; 2005 Tax Ct. Memo LEXIS 108
- Krueger v. Comm'r May 11, 2005 No. 11938-04L 2005 T.C. Memo. 105; 89 T.C.M. 1241; 2005 Tax Ct. Memo LEXIS 105
- Santa Monica Pictures, L.L.C. v. Comm'r May 11, 2005 Nos. 6163-03, 6164-03 2005 T.C. Memo. 104; 89 T.C.M. 1157; 2005 Tax Ct. Memo LEXIS 104
- Shaw v. Comm'r May 11, 2005 2005 T.C. Memo. 106; 89 T.C.M. 1244; 2005 Tax Ct. Memo LEXIS 106
- Estate of Korby v. Comm'r May 10, 2005 No. 18451-02 2005 T.C. Memo. 102; 89 T.C.M. 1143; 2005 Tax Ct. Memo LEXIS 103
- Estate of Korby v. Comm'r May 10, 2005 No. 18452-02 2005 T.C. Memo. 103; 89 T.C.M. 1150; 2005 Tax Ct. Memo LEXIS 102
- FLORES v. COMMISSIONER May 10, 2005 No. 14147-04S 2005 T.C. Summary Opinion 57; 2005 Tax Ct. Summary LEXIS 60
- Chandler v. Comm'r May 9, 2005 No. 6201-02L 2005 T.C. Memo. 99; 89 T.C.M. 1133; 2005 Tax Ct. Memo LEXIS 100
- Ford v. Comm'r May 9, 2005 No. 3436-97 2005 T.C. Memo. 101; 89 T.C.M. 1139; 2005 Tax Ct. Memo LEXIS 101
- Howard v. Comm'r May 9, 2005 No. 8719-03L 2005 T.C. Memo. 100; 89 T.C.M. 1135; 2005 Tax Ct. Memo LEXIS 99
- MBANU v. COMMISSIONER May 5, 2005 No. 12132-02S 2005 T.C. Summary Opinion 56; 2005 Tax Ct. Summary LEXIS 110
- ZACHRY v. COMMISSIONER May 5, 2005 No. 317-04S 2005 T.C. Summary Opinion 55; 2005 Tax Ct. Summary LEXIS 188
- Cozzens v. Comm'r May 4, 2005 No. 258-03L 2005 T.C. Memo. 98; 2005 Tax Ct. Memo LEXIS 98
- Barton v. Comm'r May 3, 2005 No. 8861-03 2005 T.C. Memo. 97; 2005 Tax Ct. Memo LEXIS 96
- Myong Soo Kim v. Comm'r May 3, 2005 No. 17168-02L 2005 T.C. Memo. 96; 2005 Tax Ct. Memo LEXIS 97
- Vincent v. Comm'r May 3, 2005 2005 T.C. Memo. 95; 2005 Tax Ct. Memo LEXIS 95
- Moore v. Comm'r May 2, 2005 No. 21712-04L 2005 T.C. Memo. 93; 89 T.C.M. 1112; 2005 Tax Ct. Memo LEXIS 93
- Williams v. Comm'r May 2, 2005 No. 13821-03L 2005 T.C. Memo. 94; 2005 Tax Ct. Memo LEXIS 94
- Berry v. Comm'r Apr 26, 2005 No. 10804-03 2005 T.C. Memo. 91; 89 T.C.M. 1089; 2005 Tax Ct. Memo LEXIS 91
- Charles P. Stepnowski v. Commissioner Apr 26, 2005 124 T.C. No. 12
- Levy v. Comm'r Apr 26, 2005 2005 T.C. Memo. 92; 2005 Tax Ct. Memo LEXIS 92
- Stepnowski v. Comm'r Apr 26, 2005 No. 8383-03R 124 T.C. 198; 2005 U.S. Tax Ct. LEXIS 12; 124 T.C. No. 12; 35 Employee Benefits Cas. (BNA) 1593
- BRUECHER v. COMMISSIONER Apr 25, 2005 Nos. 21530-03S, 21531-03S 2005 T.C. Summary Opinion 52; 2005 Tax Ct. Summary LEXIS 27
- COLSTOCK v. COMMISSIONER Apr 25, 2005 No. 22258-03S 2005 T.C. Summary Opinion 54; 2005 Tax Ct. Summary LEXIS 39
- Lehmann v. Comm'r Apr 25, 2005 No. 3386-04L 2005 T.C. Memo. 90; 89 T.C.M. 1084; 2005 Tax Ct. Memo LEXIS 89
- ROSA v. COMMISSIONER Apr 25, 2005 No. 8299-03S 2005 T.C. Summary Opinion 53; 2005 Tax Ct. Summary LEXIS 146
- Snyder v. Comm'r Apr 25, 2005 No. 6315-03L 2005 T.C. Memo. 89; 89 T.C.M. 1079; 2005 Tax Ct. Memo LEXIS 90
- BARLOW v. COMMISSIONER Apr 19, 2005 No. 5956-04S 2005 T.C. Summary Opinion 50; 2005 Tax Ct. Summary LEXIS 15
- Hawkins v. Comm'r Apr 19, 2005 2005 T.C. Memo. 88; 89 T.C.M. 1075; 2005 Tax Ct. Memo LEXIS 88
- SEIDEL v. COMMISSIONER Apr 19, 2005 No. 8003-03S 2005 T.C. Summary Opinion 51; 2005 Tax Ct. Summary LEXIS 152
- SOMSUKCHAREAN v. COMMISSIONER Apr 19, 2005 No. 19358-03S 2005 T.C. Summary Opinion 49; 2005 Tax Ct. Summary LEXIS 157