Blanchard v. Commissioner Date Filed: January 7th, 1991 Citations: 1991 T.C. Memo. 1, 61 T.C.M. 1621, 1991 Tax Ct. Memo LEXIS 1 Docket Number: Docket No. 19762-83
Soriano v. Commissioner Date Filed: January 7th, 1991 Citations: 1991 T.C. Memo. 2, 61 T.C.M. 1622, 1991 Tax Ct. Memo LEXIS 2 Docket Number: Docket Nos. 18995-89, 23453-89
Public Industries, Inc. v. Commissioner Date Filed: January 8th, 1991 Citations: 1991 T.C. Memo. 3, 61 T.C.M. 1626, 1991 Tax Ct. Memo LEXIS 3 Docket Number: Docket No. 26847-88X
Mammoth Lakes Project v. Commissioner Date Filed: January 10th, 1991 Citations: 1991 T.C. Memo. 4, 61 T.C.M. 1630, 1991 Tax Ct. Memo LEXIS 4 Docket Number: Docket No. 3480-88
Swedelson v. Commissioner Date Filed: January 14th, 1991 Citations: 1991 T.C. Memo. 10, 61 T.C.M. 1650, 1991 Tax Ct. Memo LEXIS 10 Docket Number: Docket No. 14551-89
Ashkar v. Commissioner Date Filed: January 14th, 1991 Citations: 1991 T.C. Memo. 11, 61 T.C.M. 1657, 1991 Tax Ct. Memo LEXIS 11 Docket Number: Docket No. 4775-83
Smith v. Commissioner Date Filed: January 14th, 1991 Citations: 1991 T.C. Memo. 8, 61 T.C.M. 1645, 1991 Tax Ct. Memo LEXIS 8 Docket Number: Docket No. 26958-88
Copperweld Steel Co's Warren Employee's Trust v. Commissioner Date Filed: January 14th, 1991 Citations: 1991 T.C. Memo. 7, 61 T.C.M. 1642, 13 Employee Benefits Cas. (BNA) 1369, 1991 Tax Ct. Memo LEXIS 7 Docket Number: Docket No. 41061-86X
Johnston v. Commissioner Date Filed: January 14th, 1991 Citations: 1991 T.C. Memo. 5, 61 T.C.M. 1634, 13 Employee Benefits Cas. (BNA) 1549, 1991 Tax Ct. Memo LEXIS 5 Docket Number: Docket No. 10785-89
Allnutt v. Commissioner Date Filed: January 14th, 1991 Citations: 1991 T.C. Memo. 6, 61 T.C.M. 1636, 1991 Tax Ct. Memo LEXIS 6 Docket Number: Docket No. 9225-89
Cordero v. Commissioner Date Filed: January 14th, 1991 Citations: 1991 T.C. Memo. 9, 61 T.C.M. 1646, 1991 Tax Ct. Memo LEXIS 9 Docket Number: Docket No. 5131-90
Howard v. Commissioner Date Filed: January 15th, 1991 Citations: 1991 T.C. Memo. 12, 61 T.C.M. 1663, 1991 Tax Ct. Memo LEXIS 12 Docket Number: Docket Nos. 26477-88, 1412-89, 16599-89
Varney v. Commissioner Date Filed: January 17th, 1991 Citations: 1991 T.C. Memo. 14, 61 T.C.M. 1678, 1991 Tax Ct. Memo LEXIS 14 Docket Number: Docket No. 4154-89
Woodall v. Commissioner Date Filed: January 17th, 1991 Citations: 1991 T.C. Memo. 15, 61 T.C.M. 1682, 1991 Tax Ct. Memo LEXIS 15 Docket Number: Docket Nos. 31937-87, 31938-37
Gerken v. Commissioner Date Filed: January 17th, 1991 Citations: 1991 T.C. Memo. 17, 61 T.C.M. 1691, 1991 Tax Ct. Memo LEXIS 17 Docket Number: Docket Nos. 21220-89, 24981-89
Krause v. Commissioner Date Filed: January 17th, 1991 Citations: 1991 T.C. Memo. 13, 61 T.C.M. 1670, 1991 Tax Ct. Memo LEXIS 13 Docket Number: Docket No. 2653-87
West v. Commissioner Date Filed: January 17th, 1991 Citations: 1991 T.C. Memo. 18, 61 T.C.M. 1694, 1991 Tax Ct. Memo LEXIS 18 Docket Number: Docket No. 34762-86
Polo v. Commissioner Date Filed: January 17th, 1991 Citations: 1991 T.C. Memo. 16, 61 T.C.M. 1689, 1991 Tax Ct. Memo LEXIS 16 Docket Number: Docket No. 27264-89
Schlifke v. Commissioner Date Filed: January 22nd, 1991 Citations: 1991 T.C. Memo. 19, 61 T.C.M. 1697, 1991 Tax Ct. Memo LEXIS 23 Docket Number: Docket No. 1122-89
Estate of Richins v. Commissioner Date Filed: January 22nd, 1991 Citations: 1991 T.C. Memo. 23, 61 T.C.M. 1706, 1991 Tax Ct. Memo LEXIS 27 Docket Number: Docket No. 14740-89
Estate of Lenheim v. Commissioner Date Filed: January 22nd, 1991 Citations: 1991 T.C. Memo. 21, 61 T.C.M. 1700, 1991 Tax Ct. Memo LEXIS 25 Docket Number: Docket No. 38464-87
Estate of Lucas v. Commissioner Date Filed: January 22nd, 1991 Citations: 1991 T.C. Memo. 22, 61 T.C.M. 1703, 1991 Tax Ct. Memo LEXIS 26 Docket Number: Docket No. 32910-88
Lewis v. Commissioner Date Filed: January 22nd, 1991 Citations: 1991 T.C. Memo. 24, 61 T.C.M. 1707, 1991 Tax Ct. Memo LEXIS 28 Docket Number: Docket No. 17886-89
Stanley v. Commissioner Date Filed: January 22nd, 1991 Citations: 1991 T.C. Memo. 20, 61 T.C.M. 1699, 1991 Tax Ct. Memo LEXIS 24 Docket Number: Docket No. 9064-86
Singer v. Commissioner Date Filed: January 23rd, 1991 Citations: 1991 T.C. Memo. 27, 61 T.C.M. 1720, 1991 Tax Ct. Memo LEXIS 21 Docket Number: Docket No. 28590-89
Hamilton v. Commissioner Date Filed: January 23rd, 1991 Citations: 1991 T.C. Memo. 25, 61 T.C.M. 1708, 1991 Tax Ct. Memo LEXIS 19 Docket Number: Docket No. 48208-86
Kushner v. Commissioner Date Filed: January 23rd, 1991 Citations: 1991 T.C. Memo. 26, 61 T.C.M. 1716, 1991 Tax Ct. Memo LEXIS 20 Docket Number: Docket No. 21488-88
Jones v. Commissioner Date Filed: January 24th, 1991 Citations: 1991 T.C. Memo. 28, 61 T.C.M. 1721, 1991 Tax Ct. Memo LEXIS 22 Docket Number: Docket No. 32841-84
Mills v. Comm'r Date Filed: January 28th, 1991 Citations: 1991 T.C. Memo. 31, 61 T.C.M. 1737, 1991 Tax Ct. Memo LEXIS 51 Docket Number: Docket No. 17790-89
Cinelli v. Commissioner Date Filed: January 28th, 1991 Citations: 1991 T.C. Memo. 29, 61 T.C.M. 1728, 1991 Tax Ct. Memo LEXIS 49 Docket Number: Docket No. 26174-88
Gould v. Commissioner Date Filed: January 28th, 1991 Citations: 1991 T.C. Memo. 34, 61 T.C.M. 1742, 1991 Tax Ct. Memo LEXIS 54 Docket Number: Docket No. 12534-85
Ruth v. Commissioner Date Filed: January 28th, 1991 Citations: 1991 T.C. Memo. 30, 61 T.C.M. 1734, 1991 Tax Ct. Memo LEXIS 50 Docket Number: Docket No. 25768-89
Geringer v. Commissioner Date Filed: January 28th, 1991 Citations: 1991 T.C. Memo. 32, 61 T.C.M. 1738, 1991 Tax Ct. Memo LEXIS 52 Docket Number: Docket No. 4935-90
Tafralian v. Commissioner Date Filed: January 28th, 1991 Citations: 1991 T.C. Memo. 33, 61 T.C.M. 1741, 1991 Tax Ct. Memo LEXIS 53 Docket Number: Docket No. 431-89
Forte v. Comm'r Date Filed: January 29th, 1991 Citations: 1991 T.C. Memo. 36, 61 T.C.M. 1754, 1991 Tax Ct. Memo LEXIS 56 Docket Number: Docket No. 26782-88
Gerhart v. Commissioner Date Filed: January 29th, 1991 Citations: 1991 T.C. Memo. 35, 61 T.C.M. 1745, 1991 Tax Ct. Memo LEXIS 55 Docket Number: Docket Nos. 6299-82, 20551-85, 37767-85
Kazi v. Commissioner Date Filed: January 30th, 1991 Citations: 1991 T.C. Memo. 37, 61 T.C.M. 1759, 1991 Tax Ct. Memo LEXIS 48 Docket Number: Docket Nos. 10233-79, 10234-79, 10236-79, 10237-79, 10238-79, 10240-79, 10241-79, 10242-79, 10243-79, 10244-79, 13246-80, 22297-80, 23476-81, 23479-81, 16675-83
Estate of Gary v. Commissioner Date Filed: January 31st, 1991 Citations: 1991 T.C. Memo. 38, 61 T.C.M. 1762, 1991 Tax Ct. Memo LEXIS 57 Docket Number: Docket No. 7078-89
Butler v. Commissioner Date Filed: February 4th, 1991 Citations: 1991 T.C. Memo. 40, 61 T.C.M. 1767, 1991 Tax Ct. Memo LEXIS 59 Docket Number: Docket No. 17882-89
Euramco Assocs v. Commissioner Date Filed: February 4th, 1991 Citations: 1991 T.C. Memo. 39, 61 T.C.M. 1765, 1991 Tax Ct. Memo LEXIS 58 Docket Number: Docket No. 9593-88
Aries v. Commissioner Date Filed: February 5th, 1991 Citations: 1991 T.C. Memo. 41, 61 T.C.M. 1769, 1991 Tax Ct. Memo LEXIS 60 Docket Number: Docket Nos. 3827-89, 3841-89
Etter v. Commissioner Date Filed: February 5th, 1991 Citations: 1991 T.C. Memo. 43, 61 T.C.M. 1772, 1991 Tax Ct. Memo LEXIS 62 Docket Number: Docket No. 22946-87
Haydon v. Commissioner Date Filed: February 5th, 1991 Citations: 1991 T.C. Memo. 42, 61 T.C.M. 1770, 1991 Tax Ct. Memo LEXIS 61 Docket Number: Docket No. 22828-87
First Chicago Corp. v. Commissioner Date Filed: February 5th, 1991 Citations: 1991 T.C. Memo. 44, 61 T.C.M. 1774, 1991 Tax Ct. Memo LEXIS 63 Docket Number: Docket No. 11174-87
Estate of Wilbanks v. Commissioner Date Filed: February 6th, 1991 Citations: 1991 T.C. Memo. 45, 61 T.C.M. 1779, 1991 Tax Ct. Memo LEXIS 64 Docket Number: Docket No. 6751-88
Estate of Higgins v. Commissioner Date Filed: February 6th, 1991 Citations: 1991 T.C. Memo. 47, 61 T.C.M. 1789, 1991 Tax Ct. Memo LEXIS 66 Docket Number: Docket No. 37909-87
Montelepre Systemed, Inc. v. Commissioner Date Filed: February 6th, 1991 Citations: 1991 T.C. Memo. 46, 61 T.C.M. 1782, 1991 Tax Ct. Memo LEXIS 65 Docket Number: Docket No. 30290-88
Munroe v. Commissioner Date Filed: February 7th, 1991 Citations: 1991 T.C. Memo. 48, 61 T.C.M. 1797, 1991 Tax Ct. Memo LEXIS 69 Docket Number: Docket No. 2236-90
Ryan v. Commissioner Date Filed: February 7th, 1991 Citations: 1991 T.C. Memo. 49, 61 T.C.M. 1801, 1991 Tax Ct. Memo LEXIS 68 Docket Number: Docket No. 28614-86
Jordan v. Commissioner Date Filed: February 7th, 1991 Citations: 1991 T.C. Memo. 50, 61 T.C.M. 1804, 1991 Tax Ct. Memo LEXIS 67 Docket Number: Docket No. 33170-87
Fry v. Commissioner Date Filed: February 11th, 1991 Citations: 1991 T.C. Memo. 51, 61 T.C.M. 1812, 1991 Tax Ct. Memo LEXIS 76 Docket Number: Docket No. 46185-86
Nelson Bros., Inc. v. Commissioner Date Filed: February 11th, 1991 Citations: 1991 T.C. Memo. 52, 61 T.C.M. 1865, 1991 Tax Ct. Memo LEXIS 77 Docket Number: Docket Nos. 34540-87, 20207-89
Massey v. Commissioner Date Filed: February 11th, 1991 Citations: 1991 T.C. Memo. 53, 61 T.C.M. 1874, 1991 Tax Ct. Memo LEXIS 78 Docket Number: Docket No. 1088-90
McDonald v. Commissioner Date Filed: February 11th, 1991 Citations: 1991 T.C. Memo. 54, 61 T.C.M. 1876, 1991 Tax Ct. Memo LEXIS 79 Docket Number: Docket No. 2392-90
Griffiths v. Commissioner Date Filed: February 12th, 1991 Citations: 1991 T.C. Memo. 55, 61 T.C.M. 1880, 1991 Tax Ct. Memo LEXIS 70 Docket Number: Docket No. 27872-89
Philips v. Commissioner Date Filed: February 12th, 1991 Citations: 1991 T.C. Memo. 56, 61 T.C.M. 1883, 1991 Tax Ct. Memo LEXIS 71 Docket Number: Docket No. 12532-88
Knowles v. Commissioner Date Filed: February 12th, 1991 Citations: 1991 T.C. Memo. 57, 61 T.C.M. 1886, 1991 Tax Ct. Memo LEXIS 72 Docket Number: Docket No. 29751-85
Sprunk v. Commissioner Date Filed: February 12th, 1991 Citations: 1991 T.C. Memo. 58, 61 T.C.M. 1890, 1991 Tax Ct. Memo LEXIS 73 Docket Number: Docket No. 10286-90
Daktronics, Inc. v. Commissioner Date Filed: February 13th, 1991 Citations: 1991 T.C. Memo. 60, 61 T.C.M. 1896, 1991 Tax Ct. Memo LEXIS 74 Docket Number: Docket No. 298-88
Starlight Mine v. Commissioner Date Filed: February 13th, 1991 Citations: 1991 T.C. Memo. 59, 61 T.C.M. 1892, 1991 Tax Ct. Memo LEXIS 75 Docket Number: Docket Nos. 20121-87, 26902-89
Virgin v. Commissioner Date Filed: February 20th, 1991 Citations: 1991 T.C. Memo. 63, 61 T.C.M. 1907, 1991 Tax Ct. Memo LEXIS 82 Docket Number: Docket No. 8871-88
Kalbfleisch v. Commissioner Date Filed: February 20th, 1991 Citations: 1991 T.C. Memo. 61, 61 T.C.M. 1902, 1991 Tax Ct. Memo LEXIS 80 Docket Number: Docket No. 10876-89
Harris v. Commissioner Date Filed: February 20th, 1991 Citations: 1991 T.C. Memo. 62, 61 T.C.M. 1906, 1991 Tax Ct. Memo LEXIS 81 Docket Number: Docket No. 18060-89
Pryor v. Commissioner Date Filed: February 20th, 1991 Citations: 1991 T.C. Memo. 64, 61 T.C.M. 1910, 1991 Tax Ct. Memo LEXIS 83 Docket Number: Docket No. 24201-90
Continental Illinois Corp. v. Commissioner Date Filed: February 21st, 1991 Citations: 1991 T.C. Memo. 66, 61 T.C.M. 1916, 1991 Tax Ct. Memo LEXIS 85 Docket Number: Docket No. 5931-83
Dwyer v. Commissioner Date Filed: February 21st, 1991 Citations: 1991 T.C. Memo. 65, 61 T.C.M. 1911, 1991 Tax Ct. Memo LEXIS 84 Docket Number: Docket No. 2793-88
Weintrob v. Commissioner Date Filed: February 25th, 1991 Citations: 1991 T.C. Memo. 67, 61 T.C.M. 1947, 1991 Tax Ct. Memo LEXIS 86 Docket Number: Docket Nos. 16275-88, 17283-88, 18401-88, 18421-88, 18422-88, 18423-88, 18537-88, 18710-88, 18711-88, 18712-88, 18714-88, 18774-88, 18775-88, 21063-88, 31044-88, 8540-89
Etela Cucker, Inc. v. Commissioner Date Filed: February 25th, 1991 Citations: 1991 T.C. Memo. 68, 61 T.C.M. 1949, 1991 Tax Ct. Memo LEXIS 87 Docket Number: Docket No. 18316-89
Scientific Measurement Systems I, Ltd. v. Commissioner Date Filed: February 26th, 1991 Citations: 1991 T.C. Memo. 69, 61 T.C.M. 1951, 1991 Tax Ct. Memo LEXIS 102 Docket Number: Docket No. 8068-89
Hauptli v. Commissioner Date Filed: February 26th, 1991 Citations: 1991 T.C. Memo. 72, 61 T.C.M. 1964, 1991 Tax Ct. Memo LEXIS 105 Docket Number: Docket No. 8254-87
Emory v. Commissioner Date Filed: February 26th, 1991 Citations: 1991 T.C. Memo. 71, 61 T.C.M. 1962, 1991 Tax Ct. Memo LEXIS 104 Docket Number: Docket No. 12653-81
Chin v. Commissioner Date Filed: February 26th, 1991 Citations: 1991 T.C. Memo. 70, 61 T.C.M. 1957, 1991 Tax Ct. Memo LEXIS 103 Docket Number: Docket No. 10638-88
Wooten v. Commissioner Date Filed: February 27th, 1991 Citations: 1991 T.C. Memo. 73, 61 T.C.M. 1965, 1991 Tax Ct. Memo LEXIS 88 Docket Number: Docket No. 28030-89
O'Donnell v. Commissioner Date Filed: February 27th, 1991 Citations: 1991 T.C. Memo. 74, 61 T.C.M. 1967, 1991 Tax Ct. Memo LEXIS 89 Docket Number: Docket No. 6943-83
Lowers v. Commissioner Date Filed: February 27th, 1991 Citations: 1991 T.C. Memo. 75, 61 T.C.M. 1971, 1991 Tax Ct. Memo LEXIS 90 Docket Number: Docket No. 1694-90
Bukove v. Commissioner Date Filed: February 27th, 1991 Citations: 1991 T.C. Memo. 76, 61 T.C.M. 1974, 1991 Tax Ct. Memo LEXIS 91 Docket Number: Docket No. 28351-88
Lucia v. Commissioner Date Filed: February 27th, 1991 Citations: 1991 T.C. Memo. 77, 61 T.C.M. 1982, 1991 Tax Ct. Memo LEXIS 92 Docket Number: Docket Nos. 1892-87, 2296-87
Brody v. Commissioner Date Filed: February 27th, 1991 Citations: 1991 T.C. Memo. 78, 61 T.C.M. 1993, 1991 Tax Ct. Memo LEXIS 93 Docket Number: Docket No. 963-87
National Semiconductor Corp. v. Commissioner Date Filed: February 28th, 1991 Citations: 1991 T.C. Memo. 81, 61 T.C.M. 2005, 1991 Tax Ct. Memo LEXIS 99 Docket Number: Docket No. 4754-89
Atlanta Athletic Club v. Commissioner Date Filed: February 28th, 1991 Citations: 1991 T.C. Memo. 83, 61 T.C.M. 2011, 1991 Tax Ct. Memo LEXIS 97 Docket Number: Docket No. 28512-88
Booth v. Commissioner Date Filed: February 28th, 1991 Citations: 1991 T.C. Memo. 85, 61 T.C.M. 2024, 1991 Tax Ct. Memo LEXIS 95 Docket Number: Docket No. 11670-90
Tele-Communications, Inc. v. Commissioner Date Filed: February 28th, 1991 Citations: 1991 T.C. Memo. 82, 61 T.C.M. 2008, 1991 Tax Ct. Memo LEXIS 98 Docket Number: Docket No. 3172-90
Smith v. Commissioner Date Filed: February 28th, 1991 Citations: 1991 T.C. Memo. 80, 61 T.C.M. 1998, 1991 Tax Ct. Memo LEXIS 100 Docket Number: Docket Nos. 20265-88, 20640-88
Lyons v. Commissioner Date Filed: February 28th, 1991 Citations: 1991 T.C. Memo. 84, 61 T.C.M. 2020, 1991 Tax Ct. Memo LEXIS 96 Docket Number: Docket No. 28078-88
Menaged v. Commissioner Date Filed: February 28th, 1991 Citations: 1991 T.C. Memo. 79, 61 T.C.M. 1995, 1991 Tax Ct. Memo LEXIS 101 Docket Number: Docket No. 5649-86
Jumper v. Commissioner Date Filed: February 28th, 1991 Citations: 1991 T.C. Memo. 86, 61 T.C.M. 2026, 1991 Tax Ct. Memo LEXIS 94 Docket Number: Docket Nos. 16999-88, 28682-88
Anaya v. Commissioner Date Filed: March 4th, 1991 Citations: 1991 T.C. Memo. 91, 61 T.C.M. 2040, 1991 Tax Ct. Memo LEXIS 110 Docket Number: Docket No. 17129-88
Smaczniak v. Commissioner Date Filed: March 4th, 1991 Citations: 1991 T.C. Memo. 87, 61 T.C.M. 2030, 1991 Tax Ct. Memo LEXIS 106 Docket Number: Docket No. 21448-89
Browning v. Commissioner Date Filed: March 4th, 1991 Citations: 1991 T.C. Memo. 93, 61 T.C.M. 2053, 1991 Tax Ct. Memo LEXIS 112 Docket Number: Docket No. 46063-86
Bruhns v. Commissioner Date Filed: March 4th, 1991 Citations: 1991 T.C. Memo. 88, 61 T.C.M. 2032, 1991 Tax Ct. Memo LEXIS 107 Docket Number: Docket No. 2936-89
Scherr v. Commissioner Date Filed: March 4th, 1991 Citations: 1991 T.C. Memo. 92, 61 T.C.M. 2049, 1991 Tax Ct. Memo LEXIS 111 Docket Number: Docket No. 25547-89
Estate of McCants v. Commissioner Date Filed: March 4th, 1991 Citations: 1991 T.C. Memo. 90, 61 T.C.M. 2038, 1991 Tax Ct. Memo LEXIS 109 Docket Number: Docket No. 5176-89
Denwitty v. Commissioner Date Filed: March 4th, 1991 Citations: 1991 T.C. Memo. 89, 61 T.C.M. 2035, 1991 Tax Ct. Memo LEXIS 108 Docket Number: Docket No. 496-88
Erickson v. Commissioner Date Filed: March 5th, 1991 Citations: 1991 T.C. Memo. 97, 61 T.C.M. 2073, 1991 Tax Ct. Memo LEXIS 116 Docket Number: Docket No. 12670-88
Sotiros v. Commissioner Date Filed: March 5th, 1991 Citations: 1991 T.C. Memo. 95, 61 T.C.M. 2057, 1991 Tax Ct. Memo LEXIS 114 Docket Number: Docket Nos. 4779-89, 4781-89
Joseph v. Commissioner Date Filed: March 5th, 1991 Citations: 1991 T.C. Memo. 94, 61 T.C.M. 2056, 1991 Tax Ct. Memo LEXIS 113 Docket Number: Docket No. 1320-90
Maracle v. Commissioner Date Filed: March 5th, 1991 Citations: 1991 T.C. Memo. 98, 61 T.C.M. 2083, 1991 Tax Ct. Memo LEXIS 117 Docket Number: Docket No. 7942-89
Hannaman v. Commissioner Date Filed: March 5th, 1991 Citations: 1991 T.C. Memo. 96, 61 T.C.M. 2067, 1991 Tax Ct. Memo LEXIS 115 Docket Number: Docket No. 7678-88
Morrow v. Commissioner Date Filed: March 6th, 1991 Citations: 1991 T.C. Memo. 101, 61 T.C.M. 2090, 1991 Tax Ct. Memo LEXIS 120 Docket Number: Docket No. 28686-89
Larson v. Commissioner Date Filed: March 6th, 1991 Citations: 1991 T.C. Memo. 99, 61 T.C.M. 2085, 1991 Tax Ct. Memo LEXIS 118 Docket Number: Docket No. 4510-89