2014
621 United States Tax Court opinions from 2014.
- Van Malssen v. Comm'r Nov 20, 2014 2014 T.C. Memo. 236; 108 T.C.M. 549; 2014 Tax Ct. Memo LEXIS 234
- Kirkpatrick v. Comm'r Nov 17, 2014 2014 T.C. Memo. 234; 108 T.C.M. 541; 2014 Tax Ct. Memo LEXIS 232
- Powell v. Comm'r Nov 17, 2014 2014 T.C. Memo. 235; 108 T.C.M. 543; 2014 Tax Ct. Memo LEXIS 233
- Ronald L. Kirkpatrick, Sr. v. Commissioner Nov 17, 2014 2014 T.C. Memo. 234
- Aj Scroggins & Kelly E. Scroggins v. Commissioner Nov 13, 2014 2014 T.C. Summary Opinion 106
- Annuzzi v. Comm'r Nov 13, 2014 2014 T.C. Memo. 233; 108 T.C.M. 533; 2014 Tax Ct. Memo LEXIS 230
- Scroggins v. Comm'r Nov 13, 2014 2014 T.C. Summary Opinion 106; 2014 Tax Ct. Summary LEXIS 108
- Worth v. Comm'r Nov 13, 2014 2014 T.C. Memo. 232; 108 T.C.M. 522; 2014 Tax Ct. Memo LEXIS 231
- Boring v. Comm'r Nov 10, 2014 2014 T.C. Summary Opinion 105; 2014 Tax Ct. Summary LEXIS 107
- Melanie L. Thomas-Kozak v. Commissioner Nov 10, 2014 2014 T.C. Summary Opinion 104
- Perry v. Comm'r Nov 10, 2014 2014 T.C. Memo. 231; 108 T.C.M. 521; 2014 Tax Ct. Memo LEXIS 229
- Richard A. Boring & Margaret A. Boring v. Commissioner Nov 10, 2014 2014 T.C. Summary Opinion 105
- Thomas-Kozak v. Comm'r Nov 10, 2014 2014 T.C. Summary Opinion 104; 2014 Tax Ct. Summary LEXIS 105
- Allen v. Comm'r Nov 6, 2014 2014 T.C. Summary Opinion 103; 2014 Tax Ct. Summary LEXIS 106
- Grace Foundation v. Comm'r Nov 6, 2014 2014 T.C. Memo. 229; 108 T.C.M. 513; 108 Tax Ct. Mem. Dec. (CCH) 513; 2014 Tax Ct. Memo LEXIS 228
- Howard C. Cantor & Patricia M. Allen v. Commissioner Nov 6, 2014 2014 T.C. Summary Opinion 103
- Reisner v. Comm'r Nov 6, 2014 2014 T.C. Memo. 230; 108 T.C.M. 518; 108 Tax Ct. Mem. Dec. (CCH) 518; 2014 Tax Ct. Memo LEXIS 227
- Kernan v. Comm'r Nov 3, 2014 2014 T.C. Memo. 228; 108 T.C.M. 503; 108 Tax Ct. Mem. Dec. (CCH) 503; 2014 Tax Ct. Memo LEXIS 226
- Brinkley v. Comm'r Oct 30, 2014 2014 T.C. Memo. 227; 108 T.C.M. 499; 108 Tax Ct. Mem. Dec. (CCH) 499; 2014 Tax Ct. Memo LEXIS 222
- Copeland v. Comm'r Oct 30, 2014 2014 T.C. Memo. 226; 108 T.C.M. 497; 108 Tax Ct. Mem. Dec. (CCH) 497; 2014 Tax Ct. Memo LEXIS 224
- Securitas Holdings, Inc. v. Comm'r Oct 29, 2014 2014 T.C. Memo. 225; 108 T.C.M. 490; 108 Tax Ct. Mem. Dec. (CCH) 490; 2014 Tax Ct. Memo LEXIS 225
- Singhal v. Comm'r Oct 29, 2014 2014 T.C. Summary Opinion 102; 2014 Tax Ct. Summary LEXIS 104
- Tara C. Singhal & Madhu Singhal v. Commissioner Oct 29, 2014 2014 T.C. Summary Opinion 102
- Vivian L. Rader v. Commissioner Oct 29, 2014 143 T.C. No. 19
- Lourdes Puentes v. Commissioner Oct 27, 2014 2014 T.C. Memo. 224
- Puentes v. Comm'r Oct 27, 2014 2014 T.C. Memo. 224; 108 T.C.M. 488; 108 Tax Ct. Mem. Dec. (CCH) 488; 2014 Tax Ct. Memo LEXIS 219
- Sanchez v. Comm'r Oct 22, 2014 2014 T.C. Memo. 223; 108 T.C.M. 486; 2014 Tax Ct. Memo LEXIS 220
- Varela v. Comm'r Oct 22, 2014 2014 T.C. Memo. 222; 108 T.C.M. 483; 2014 Tax Ct. Memo LEXIS 218
- Martarano v. Comm'r Oct 21, 2014 2014 T.C. Summary Opinion 101; 2014 Tax Ct. Summary LEXIS 103
- Nanette J. Martarano & David Martarano v. Commissioner Oct 21, 2014 2014 T.C. Summary Opinion 101
- C. Lynn Moses v. Commissioner Oct 20, 2014
- Engstrom, Lipscomb & Lack, APC v. Comm'r Oct 20, 2014 2014 T.C. Memo. 221; 108 T.C.M. 476; 2014 Tax Ct. Memo LEXIS 217
- Engstrom, Lipscomb & Lack, APC v. Commissioner Oct 20, 2014 2014 T.C. Memo. 221
- Moses v. Comm'r Oct 20, 2014 2014 T.C. Memo. 220; 108 T.C.M. 473; 2014 Tax Ct. Memo LEXIS 216
- Fisher v. Comm'r Oct 16, 2014 2014 T.C. Memo. 219; 108 T.C.M. 469; 108 Tax Ct. Mem. Dec. (CCH) 469; 2014 Tax Ct. Memo LEXIS 214
- Kenna Trading, LLC v. Comm'r Oct 16, 2014 143 T.C. 322; 2014 U.S. Tax Ct. LEXIS 51; 143 T.C. No. 18
- Kenna Trading, LLC, Jetstream Business Limited, Tax Matters Partner v. Commissioner Oct 16, 2014 143 T.C. No. 18; 143 T.C. 322; 2014 U.S. Tax Ct. LEXIS 51
- Kenna Trading, LLC, Jetstream Business Limited, Tax Matters Partner v. Commissioner Oct 16, 2014 143 T.C. 322
- Kim Reinhart v. Commissioner Oct 16, 2014 2014 T.C. Memo. 218
- Marlin E. Pospisil & Sharon R. Pospisil v. Commissioner Oct 16, 2014 2014 T.C. Summary Opinion 100
- Pospisil v. Comm'r Oct 16, 2014 2014 T.C. Summary Opinion 100; 2014 Tax Ct. Summary LEXIS 102
- R. Jean Fisher v. Commissioner Oct 16, 2014 2014 T.C. Memo. 219
- Reinhart v. Comm'r Oct 16, 2014 2014 T.C. Memo. 218; 108 T.C.M. 460; 108 Tax Ct. Mem. Dec. (CCH) 460; 2014 Tax Ct. Memo LEXIS 215
- Block Developers, LLC v. Comm'r Oct 14, 2014 2014 U.S. Tax Ct. LEXIS 60
- Burrell v. Comm'r Oct 14, 2014 2014 T.C. Memo. 217; 108 T.C.M. 458; 108 Tax Ct. Mem. Dec. (CCH) 458; 2014 Tax Ct. Memo LEXIS 213
- Anderson v. Comm'r Oct 9, 2014 2014 T.C. Memo. 216; 108 T.C.M. 455; 108 Tax Ct. Mem. Dec. (CCH) 455; 2014 Tax Ct. Memo LEXIS 208
- Applied Research Associates, Inc. & Affiliate v. Commissioner Oct 9, 2014 143 T.C. 310; 2014 U.S. Tax Ct. LEXIS 50; 143 T.C. No. 17
- Applied Research Associates, Inc. and Affiliate v. Commissioner Oct 9, 2014 143 T.C. No. 17
- Day v. Comm'r Oct 9, 2014 2014 T.C. Memo. 215; 108 T.C.M. 452; 108 Tax Ct. Mem. Dec. (CCH) 452; 2014 Tax Ct. Memo LEXIS 209
- Hauptman v. Comm'r Oct 9, 2014 2014 T.C. Memo. 214; 108 T.C.M. 446; 108 Tax Ct. Mem. Dec. (CCH) 446; 2014 Tax Ct. Memo LEXIS 207