Baker v. Commissioner Date Filed: January 2nd, 1997 Citations: 1997 T.C. Memo. 3, 73 T.C.M. 1653, 1997 Tax Ct. Memo LEXIS 4 Docket Number: Docket Nos. 22599-94, 4270-95.
Wal-Mart Stores v. Commissioner Date Filed: January 2nd, 1997 Citations: 1997 T.C. Memo. 1, 73 T.C.M. 1625, 1997 Tax Ct. Memo LEXIS 6 Docket Number: Docket No. 27022-93.
Estate of Winkler v. Commissioner Date Filed: January 2nd, 1997 Citations: 1997 T.C. Memo. 4, 73 T.C.M. 1657, 1997 Tax Ct. Memo LEXIS 5 Docket Number: Docket Nos. 6510-95, 6523-95, 6524-95.
Pusateri v. Commissioner Date Filed: January 2nd, 1997 Citations: 1997 T.C. Memo. 7, 73 T.C.M. 1671, 1997 Tax Ct. Memo LEXIS 1 Docket Number: Docket No. 7394-95.
KROGER CO. v. COMMISSIONER Date Filed: January 2nd, 1997 Citations: 1997 T.C. Memo. 2, 73 T.C.M. 1637, 1997 Tax Ct. Memo LEXIS 7 Docket Number: Docket No. 3358-94.
Barcroft v. Commissioner Date Filed: January 2nd, 1997 Citations: 1997 T.C. Memo. 5, 73 T.C.M. 1666, 1997 Tax Ct. Memo LEXIS 3 Docket Number: Docket No. 21515-95.
Siebert v. Commissioner Date Filed: January 2nd, 1997 Citations: 1997 T.C. Memo. 6, 73 T.C.M. 1667, 1997 Tax Ct. Memo LEXIS 2 Docket Number: Docket No. 17154-94.
Simko v. Commissioner Date Filed: January 6th, 1997 Citations: 1997 T.C. Memo. 9, 73 T.C.M. 1679, 1997 Tax Ct. Memo LEXIS 18 Docket Number: Docket No. 5120-95
Logsdon v. Commissioner Date Filed: January 6th, 1997 Citations: 1997 T.C. Memo. 8, 73 T.C.M. 1674, 1997 Tax Ct. Memo LEXIS 17 Docket Number: Docket No. 10919-94
Lahodny v. Commissioner Date Filed: January 7th, 1997 Citations: 1997 T.C. Memo. 12, 73 T.C.M. 1689, 1997 Tax Ct. Memo LEXIS 8 Docket Number: Docket No. 7875-93.
Estate of Southern v. Commissioner Date Filed: January 7th, 1997 Citations: 1997 T.C. Memo. 13, 73 T.C.M. 1690, 1997 Tax Ct. Memo LEXIS 9 Docket Number: Docket No. 2249-95.
Gordon v. Commissioner Date Filed: January 7th, 1997 Citations: 1997 T.C. Memo. 10, 73 T.C.M. 1681, 1997 Tax Ct. Memo LEXIS 11 Docket Number: Docket No. 4489-94.
Hart v. Commissioner Date Filed: January 7th, 1997 Citations: 1997 T.C. Memo. 11, 73 T.C.M. 1684, 1997 Tax Ct. Memo LEXIS 10 Docket Number: Docket No. 20452-94.
Escrow Connection v. Commissioner Date Filed: January 8th, 1997 Citations: 1997 T.C. Memo. 17, 73 T.C.M. 1705, 1997 Tax Ct. Memo LEXIS 16 Docket Number: Docket No. 15867-94.
Lundy v. Commissioner Date Filed: January 8th, 1997 Citations: 1997 T.C. Memo. 14, 73 T.C.M. 1693, 1997 Tax Ct. Memo LEXIS 12 Docket Number: Docket No. 13677-96.
Hirahara v. Commissioner Date Filed: January 8th, 1997 Citations: 1997 T.C. Memo. 16, 73 T.C.M. 1699, 1997 Tax Ct. Memo LEXIS 14 Docket Number: Docket No. 23603-94.
Peterson v. Commissioner Date Filed: January 8th, 1997 Citations: 1997 T.C. Memo. 18, 73 T.C.M. 1714, 1997 Tax Ct. Memo LEXIS 15 Docket Number: Docket No. 17376-94
Vorwald v. Commissioner Date Filed: January 8th, 1997 Citations: 1997 T.C. Memo. 15, 73 T.C.M. 1697, 1997 Tax Ct. Memo LEXIS 13 Docket Number: Docket No. 26410-95.
Musgrave v. Commissioner Date Filed: January 9th, 1997 Citations: 1997 T.C. Memo. 19, 73 T.C.M. 1721, 1997 Tax Ct. Memo LEXIS 19 Docket Number: Docket No. 20374-94
Zuckerman v. Commissioner Date Filed: January 13th, 1997 Citations: 1997 T.C. Memo. 21, 73 T.C.M. 1733, 1997 Tax Ct. Memo LEXIS 30 Docket Number: Docket No. 10713-93
Burton v. Commissioner Date Filed: January 13th, 1997 Citations: 1997 T.C. Memo. 20, 73 T.C.M. 1729, 1997 Tax Ct. Memo LEXIS 31 Docket Number: Docket No. 6115-95
Marrin v. Commissioner Date Filed: January 14th, 1997 Citations: 1997 T.C. Memo. 24, 73 T.C.M. 1748, 1997 Tax Ct. Memo LEXIS 20 Docket Number: Docket No. 3040-95.
Noonan v. Commissioner Date Filed: January 14th, 1997 Citations: 1997 T.C. Memo. 22, 73 T.C.M. 1740, 1997 Tax Ct. Memo LEXIS 21 Docket Number: Docket No. 6722-95.
Beecroft v. Commissioner Date Filed: January 14th, 1997 Citations: 1997 T.C. Memo. 23, 73 T.C.M. 1743, 1997 Tax Ct. Memo LEXIS 22 Docket Number: Docket No. 13597-95.
Sherwood v. Commissioner Date Filed: January 15th, 1997 Citations: 1997 T.C. Memo. 26, 73 T.C.M. 1758, 1997 Tax Ct. Memo LEXIS 24 Docket Number: Docket No. 16795-95.
Barnes v. Commissioner Date Filed: January 15th, 1997 Citations: 1997 T.C. Memo. 25, 73 T.C.M. 1754, 1997 Tax Ct. Memo LEXIS 25 Docket Number: Docket No. 21856-95.
Bobry v. Commissioner Date Filed: January 15th, 1997 Citations: 1997 T.C. Memo. 27, 73 T.C.M. 1762, 1997 Tax Ct. Memo LEXIS 23 Docket Number: Docket Nos. 5007-94, 5008-94, 5009-94.
Wallace v. Commissioner Date Filed: January 15th, 1997 Citations: 1997 T.C. Memo. 28, 73 T.C.M. 1766, 1997 Tax Ct. Memo LEXIS 26 Docket Number: Docket No. 22124-94.
Henry v. Commissioner Date Filed: January 16th, 1997 Citations: 1997 T.C. Memo. 29, 73 T.C.M. 1769, 1997 Tax Ct. Memo LEXIS 28 Docket Number: Docket Nos. 27188-91, 1987-92.
Norwest Corp. v. Commissioner Date Filed: January 16th, 1997 Citations: 1997 T.C. Memo. 31, 73 T.C.M. 1783, 1997 Tax Ct. Memo LEXIS 27 Docket Number: Docket No. 25613-95.
Hardy v. Commissioner Date Filed: January 16th, 1997 Citations: 1997 T.C. Memo. 30, 73 T.C.M. 1779, 1997 Tax Ct. Memo LEXIS 29 Docket Number: Docket No. 13458-93.
Hezel v. Commissioner Date Filed: January 21st, 1997 Citations: 1997 T.C. Memo. 35, 73 T.C.M. 1794, 1997 Tax Ct. Memo LEXIS 36 Docket Number: Docket Nos. 20862-96, 20863-96
Hudgens v. Commissioner Date Filed: January 21st, 1997 Citations: 1997 T.C. Memo. 33, 73 T.C.M. 1790, 1997 Tax Ct. Memo LEXIS 34 Docket Number: Docket No. 7062-94
Estate of Street v. Commissioner Date Filed: January 21st, 1997 Citations: 1997 T.C. Memo. 32, 73 T.C.M. 1787, 1997 Tax Ct. Memo LEXIS 39 Docket Number: Docket No. 376-95
Fuhrman v. Commissioner Date Filed: January 21st, 1997 Citations: 1997 T.C. Memo. 34, 73 T.C.M. 1792, 1997 Tax Ct. Memo LEXIS 35 Docket Number: Docket No. 21178-95
Gordon v. Commissioner Date Filed: January 21st, 1997 Citations: 1997 T.C. Memo. 36, 73 T.C.M. 1796, 1997 Tax Ct. Memo LEXIS 37 Docket Number: Docket No. 18186-94
Schlicher v. Commissioner Date Filed: January 21st, 1997 Citations: 1997 T.C. Memo. 37, 73 T.C.M. 1801, 1997 Tax Ct. Memo LEXIS 38 Docket Number: Docket No. 21305-94
Michelson v. Commissioner Date Filed: January 22nd, 1997 Citations: 1997 T.C. Memo. 39, 73 T.C.M. 1809, 1997 Tax Ct. Memo LEXIS 33 Docket Number: Docket Nos. 7250-94, 21182-94.
Ribera v. Commissioner Date Filed: January 22nd, 1997 Citations: 1997 T.C. Memo. 38, 73 T.C.M. 1807, 1997 Tax Ct. Memo LEXIS 32 Docket Number: Docket No. 22678-94.
Schmidt v. Commissioner Date Filed: January 23rd, 1997 Citations: 1997 T.C. Memo. 41, 73 T.C.M. 1815, 1997 Tax Ct. Memo LEXIS 41 Docket Number: Docket No. 2882-96.
Haimowitz v. Commissioner Date Filed: January 23rd, 1997 Citations: 1997 T.C. Memo. 40, 73 T.C.M. 1812, 1997 Tax Ct. Memo LEXIS 42 Docket Number: Docket No. 11985-95.
Plekan v. Commissioner Date Filed: January 23rd, 1997 Citations: 1997 T.C. Memo. 42, 73 T.C.M. 1817, 1997 Tax Ct. Memo LEXIS 40 Docket Number: Docket No. 10706-95.
Sadlier v. Commissioner Date Filed: January 27th, 1997 Citations: 1997 T.C. Memo. 45, 73 T.C.M. 1830, 1997 Tax Ct. Memo LEXIS 57 Docket Number: Docket No. 22181-94.
Beaver Bolt v. Commissioner Date Filed: January 27th, 1997 Citations: 1997 T.C. Memo. 44, 73 T.C.M. 1827, 1997 Tax Ct. Memo LEXIS 58 Docket Number: Docket No. 22087-93.
Pau v. Commissioner Date Filed: January 27th, 1997 Citations: 1997 T.C. Memo. 43, 73 T.C.M. 1819, 1997 Tax Ct. Memo LEXIS 59 Docket Number: Docket No. 20475-94.
Mancebo v. Commissioner Date Filed: January 27th, 1997 Citations: 1997 T.C. Memo. 46, 73 T.C.M. 1834, 1997 Tax Ct. Memo LEXIS 56 Docket Number: Docket No. 23724-95.
Bumgarner v. Commissioner Date Filed: January 27th, 1997 Citations: 1997 T.C. Memo. 48, 73 T.C.M. 1841, 1997 Tax Ct. Memo LEXIS 55 Docket Number: Docket No. 407-95.
Utilicorp United v. Commissioner Date Filed: January 27th, 1997 Citations: 1997 T.C. Memo. 47, 73 T.C.M. 1835, 1997 Tax Ct. Memo LEXIS 60 Docket Number: Docket No. 8563-94.
Nelon v. Commissioner Date Filed: January 28th, 1997 Citations: 1997 T.C. Memo. 49, 73 T.C.M. 1843, 1997 Tax Ct. Memo LEXIS 45 Docket Number: Docket No. 1253-94.
Bryan Rock Prods. v. Commissioner Date Filed: January 28th, 1997 Citations: 1997 T.C. Memo. 51, 73 T.C.M. 1854, 1997 Tax Ct. Memo LEXIS 43 Docket Number: Docket No. 23230-94.
Bowman v. Commissioner Date Filed: January 28th, 1997 Citations: 1997 T.C. Memo. 52, 73 T.C.M. 1859, 1997 Tax Ct. Memo LEXIS 44 Docket Number: Docket No. 6078-95.
Stafford v. Commissioner Date Filed: January 28th, 1997 Citations: 1997 T.C. Memo. 50, 73 T.C.M. 1848, 1997 Tax Ct. Memo LEXIS 46 Docket Number: Docket No. 4778-95.
Kurzet v. Commissioner Date Filed: January 29th, 1997 Citations: 1997 T.C. Memo. 54, 73 T.C.M. 1867, 1997 Tax Ct. Memo LEXIS 51 Docket Number: Docket No. 27982-91
Estate of Wright v. Commissioner Date Filed: January 29th, 1997 Citations: 1997 T.C. Memo. 53, 73 T.C.M. 1863, 1997 Tax Ct. Memo LEXIS 50 Docket Number: Docket No. 2554-94.
Yei v. Commissioner Date Filed: January 30th, 1997 Citations: 1997 T.C. Memo. 57, 73 T.C.M. 1891, 1997 Tax Ct. Memo LEXIS 47 Docket Number: Docket No. 22375-93.
Hohenstein v. Commissioner Date Filed: January 30th, 1997 Citations: 1997 T.C. Memo. 56, 73 T.C.M. 1886, 1997 Tax Ct. Memo LEXIS 48 Docket Number: Docket No. 22282-94.
Estate of Baird v. Commissioner Date Filed: January 30th, 1997 Citations: 1997 T.C. Memo. 55, 73 T.C.M. 1883, 1997 Tax Ct. Memo LEXIS 49 Docket Number: Docket No. 5726-95.
Brennan v. Commissioner Date Filed: February 3rd, 1997 Citations: 1997 T.C. Memo. 60, 73 T.C.M. 1904, 1997 Tax Ct. Memo LEXIS 112 Docket Number: Docket No. 24167-95.
Halper v. Commissioner Date Filed: February 3rd, 1997 Citations: 1997 T.C. Memo. 58, 73 T.C.M. 1897, 1997 Tax Ct. Memo LEXIS 82 Docket Number: Docket No. 23378-94.
Price v. Commissioner Date Filed: February 3rd, 1997 Citations: 1997 T.C. Memo. 61, 73 T.C.M. 1906, 1997 Tax Ct. Memo LEXIS 83 Docket Number: Docket No. 7902-95.
Leonzo v. Commissioner Date Filed: February 3rd, 1997 Citations: 1997 T.C. Memo. 59, 73 T.C.M. 1900, 1997 Tax Ct. Memo LEXIS 84 Docket Number: Docket No. 14021-93.
Hazelton v. Commissioner Date Filed: February 4th, 1997 Citations: 1997 T.C. Memo. 66, 73 T.C.M. 1936, 1997 Tax Ct. Memo LEXIS 63 Docket Number: Docket No. 24786-95.
Adams v. Commissioner Date Filed: February 4th, 1997 Citations: 1997 T.C. Memo. 63, 73 T.C.M. 1913, 1997 Tax Ct. Memo LEXIS 61 Docket Number: Docket No. 10587-95.
Wofford v. Commissioner Date Filed: February 4th, 1997 Citations: 1997 T.C. Memo. 62, 73 T.C.M. 1909, 1997 Tax Ct. Memo LEXIS 62 Docket Number: Docket No. 3387-95.
Terauds v. Commissioner Date Filed: February 4th, 1997 Citations: 1997 T.C. Memo. 64, 73 T.C.M. 1918, 1997 Tax Ct. Memo LEXIS 64 Docket Number: Docket No. 10433-95.
Glick v. Commissioner Date Filed: February 4th, 1997 Citations: 1997 T.C. Memo. 65, 73 T.C.M. 1925, 1997 Tax Ct. Memo LEXIS 65 Docket Number: Docket No. 15886-94.
Gray v. Commissioner Date Filed: February 5th, 1997 Citations: 1997 T.C. Memo. 67, 73 T.C.M. 1940, 1997 Tax Ct. Memo LEXIS 66 Docket Number: Docket Nos. 18526-93, 18537-93, 18538-93.
Beeler v. Commissioner Date Filed: February 10th, 1997 Citations: 1997 T.C. Memo. 73, 73 T.C.M. 1982, 1997 Tax Ct. Memo LEXIS 72 Docket Number: Docket No. 16052-94.
Skyrms v. Commissioner Date Filed: February 10th, 1997 Citations: 1997 T.C. Memo. 69, 73 T.C.M. 1952, 1997 Tax Ct. Memo LEXIS 68 Docket Number: Docket No. 7503-95.
Lucky Stores v. Commissioner Date Filed: February 10th, 1997 Citations: 1997 T.C. Memo. 70, 73 T.C.M. 1956, 20 Employee Benefits Cas. (BNA) 2713, 1997 Tax Ct. Memo LEXIS 69 Docket Number: Docket No. 4446-93.
Reliable Credit Ass'n v. Commissioner Date Filed: February 10th, 1997 Citations: 1997 T.C. Memo. 68, 73 T.C.M. 1948, 1997 Tax Ct. Memo LEXIS 67 Docket Number: Docket No. 4283-95.
Drummond v. Commissioner Date Filed: February 10th, 1997 Citations: 1997 T.C. Memo. 71, 73 T.C.M. 1959, 1997 Tax Ct. Memo LEXIS 70 Docket Number: Docket No. 16958-94.
Remy v. Commissioner Date Filed: February 10th, 1997 Citations: 1997 T.C. Memo. 72, 73 T.C.M. 1976, 1997 Tax Ct. Memo LEXIS 71 Docket Number: Docket No. 7266-94.
Goldberg v. Commissioner Date Filed: February 11th, 1997 Citations: 1997 T.C. Memo. 74, 73 T.C.M. 1988, 1997 Tax Ct. Memo LEXIS 73 Docket Number: Docket No. 18842-94
Walker v. Commissioner Date Filed: February 12th, 1997 Citations: 1997 T.C. Memo. 76, 73 T.C.M. 2013, 1997 Tax Ct. Memo LEXIS 74 Docket Number: Docket No. 15451-94.
Estate of Williamson v. Commissioner Date Filed: February 12th, 1997 Citations: 1997 T.C. Memo. 77, 73 T.C.M. 2014, 1997 Tax Ct. Memo LEXIS 75 Docket Number: Docket No. 20857-94.
GREGORY v. COMMISSIONER Date Filed: February 12th, 1997 Citations: 1997 T.C. Memo. 75, 73 T.C.M. 2008, 1997 Tax Ct. Memo LEXIS 76 Docket Number: Docket No. 20377-95.
Praegitzer v. Commissioner Date Filed: February 13th, 1997 Citations: 1997 T.C. Memo. 79, 73 T.C.M. 2018, 1997 Tax Ct. Memo LEXIS 77 Docket Number: Docket Nos. 719-95, 1344-95.
Vazquez v. Commissioner Date Filed: February 13th, 1997 Citations: 1997 T.C. Memo. 78, 73 T.C.M. 2016, 1997 Tax Ct. Memo LEXIS 78 Docket Number: Docket No. 22455-95.
Taylor v. Commissioner Date Filed: February 18th, 1997 Citations: 1997 T.C. Memo. 82, 73 T.C.M. 2028, 1997 Tax Ct. Memo LEXIS 79 Docket Number: Docket No. 8493-96.
Zielonka v. Commissioner Date Filed: February 18th, 1997 Citations: 1997 T.C. Memo. 81, 73 T.C.M. 2026, 1997 Tax Ct. Memo LEXIS 80 Docket Number: Docket No. 20037-95.
Davis v. Commissioner Date Filed: February 18th, 1997 Citations: 1997 T.C. Memo. 80, 73 T.C.M. 2023, 1997 Tax Ct. Memo LEXIS 81 Docket Number: Docket No. 11713-94.
Burns v. Commissioner Date Filed: February 19th, 1997 Citations: 1997 T.C. Memo. 83, 73 T.C.M. 2030, 1997 Tax Ct. Memo LEXIS 89 Docket Number: Docket No. 21995-94.
Oliver v. Commissioner Date Filed: February 19th, 1997 Citations: 1997 T.C. Memo. 84, 73 T.C.M. 2035, 1997 Tax Ct. Memo LEXIS 88 Docket Number: Docket No. 19840-94.
Ahmad v. Commissioner Date Filed: February 19th, 1997 Citations: 1997 T.C. Memo. 85, 73 T.C.M. 2052, 1997 Tax Ct. Memo LEXIS 87 Docket Number: Docket No. 18260-94.
Goings v. Commissioner Date Filed: February 19th, 1997 Citations: 1997 T.C. Memo. 87, 73 T.C.M. 2065, 1997 Tax Ct. Memo LEXIS 85 Docket Number: Docket No. 12090-94.
Henry v. Commissioner Date Filed: February 19th, 1997 Citations: 1997 T.C. Memo. 86, 73 T.C.M. 2059, 1997 Tax Ct. Memo LEXIS 86 Docket Number: Docket No. 4347-89.
Kahle v. Commissioner Date Filed: February 20th, 1997 Citations: 1997 T.C. Memo. 90, 73 T.C.M. 2077, 1997 Tax Ct. Memo LEXIS 92 Docket Number: Docket No. 19712-94.
Kahle v. Commissioner Date Filed: February 20th, 1997 Citations: 1997 T.C. Memo. 91, 73 T.C.M. 2080, 1997 Tax Ct. Memo LEXIS 93 Docket Number: Docket No. 19713-94.
Estate of Kaiser v. Commissioner Date Filed: February 20th, 1997 Citations: 1997 T.C. Memo. 88, 73 T.C.M. 2072, 1997 Tax Ct. Memo LEXIS 90 Docket Number: Docket Nos. 3899-95, 3953-95.
Yecheskel v. Commissioner Date Filed: February 20th, 1997 Citations: 1997 T.C. Memo. 89, 73 T.C.M. 2075, 1997 Tax Ct. Memo LEXIS 91 Docket Number: Docket No. 10938-95.
Fries v. Commissioner Date Filed: February 24th, 1997 Citations: 1997 T.C. Memo. 93, 73 T.C.M. 2085, 1997 Tax Ct. Memo LEXIS 108 Docket Number: Docket No. 23232-93.
Frias v. Commissioner Date Filed: February 24th, 1997 Citations: 1997 T.C. Memo. 94, 73 T.C.M. 2091, 1997 Tax Ct. Memo LEXIS 107 Docket Number: Docket No. 4416-95.
Kadunc v. Commissioner Date Filed: February 24th, 1997 Citations: 1997 T.C. Memo. 92, 73 T.C.M. 2082, 1997 Tax Ct. Memo LEXIS 104 Docket Number: Docket No. 5105-95.
Life Care Communities of Am. v. Commissioner Date Filed: February 24th, 1997 Citations: 1997 T.C. Memo. 95, 73 T.C.M. 2094, 1997 Tax Ct. Memo LEXIS 106 Docket Number: Docket No. 21683-94.
M.I.C. Ltd. v. Commissioner Date Filed: February 24th, 1997 Citations: 1997 T.C. Memo. 96, 73 T.C.M. 2098, 1997 Tax Ct. Memo LEXIS 105 Docket Number: Docket Nos. 3910-94, 15027-94.
Hardy v. Commissioner Date Filed: February 25th, 1997 Citations: 1997 T.C. Memo. 97, 73 T.C.M. 2105, 1997 Tax Ct. Memo LEXIS 109 Docket Number: Docket No. 17013-95.
Sexcius v. Commissioner Date Filed: February 25th, 1997 Citations: 1997 T.C. Memo. 98, 73 T.C.M. 2112, 1997 Tax Ct. Memo LEXIS 111 Docket Number: Docket No. 4087-95.
Kelly v. Commissioner Date Filed: February 25th, 1997 Citations: 1997 T.C. Memo. 99, 73 T.C.M. 2115, 1997 Tax Ct. Memo LEXIS 110 Docket Number: Docket Nos. 28233-91, 7795-94.
Swanston v. Commissioner Date Filed: February 27th, 1997 Citations: 1997 T.C. Memo. 103, 73 T.C.M. 2134, 1997 Tax Ct. Memo LEXIS 115 Docket Number: Docket No. 8261-95.
