Poinier v. Commissioner Date Filed: January 7th, 1991 Citations: 96 T.C. No. 1, 96 T.C. 1, 1991 U.S. Tax Ct. LEXIS 1 Docket Number: Docket Nos. 23881-81, 23882-81, 23883-81
Smith v. Commissioner Date Filed: January 15th, 1991 Citations: 96 T.C. No. 2, 96 T.C. 10, 1991 U.S. Tax Ct. LEXIS 2 Docket Number: Docket Nos. 30189-89, 30366-89
Estate of McAlpine v. Commissioner Date Filed: January 24th, 1991 Citations: 96 T.C. No. 6, 96 T.C. 134, 1991 U.S. Tax Ct. LEXIS 6 Docket Number: Docket No. 28298-87
Amerco v. Commissioner Date Filed: January 24th, 1991 Citations: 96 T.C. No. 3, 96 T.C. 18, 1991 U.S. Tax Ct. LEXIS 3 Docket Number: Docket Nos. 5100-88, 4330-89
Sears, Roebuck & Co. v. Commissioner Date Filed: January 24th, 1991 Citations: 96 T.C. No. 5, 96 T.C. 61, 1991 U.S. Tax Ct. LEXIS 5 Docket Number: Docket No. 2165-89
Harper Group v. Commissioner Date Filed: January 24th, 1991 Citations: 96 T.C. No. 4, 96 T.C. 45, 1991 U.S. Tax Ct. LEXIS 4 Docket Number: Docket No. 33761-85
Coffey v. Commissioner Date Filed: January 28th, 1991 Citations: 96 T.C. No. 7, 96 T.C. 161, 1991 U.S. Tax Ct. LEXIS 7 Docket Number: Docket No. 11846-87
Estate of Burdick v. Commissioner Date Filed: February 4th, 1991 Citations: 96 T.C. No. 8, 96 T.C. 168, 1991 U.S. Tax Ct. LEXIS 8 Docket Number: Docket No. 34058-87
Dodge v. Commissioner Date Filed: February 12th, 1991 Citations: 96 T.C. No. 9, 96 T.C. 172, 1991 U.S. Tax Ct. LEXIS 9 Docket Number: Docket No. 9830-87
Houser v. Commissioner Date Filed: February 13th, 1991 Citations: 96 T.C. No. 10, 96 T.C. 184, 1991 U.S. Tax Ct. LEXIS 10 Docket Number: Docket No. 18937-88
Capitol Fed. Sav. & Loan Ass'n v. Commissioner Date Filed: February 13th, 1991 Citations: 96 T.C. No. 11, 96 T.C. 204, 1991 U.S. Tax Ct. LEXIS 11 Docket Number: Docket No. 20681-88
Sundstrand Corp. v. Commissioner Date Filed: February 19th, 1991 Citations: 96 T.C. No. 12, 96 T.C. 226, 1991 U.S. Tax Ct. LEXIS 12 Docket Number: Docket No. 26230-83
Vulcan Materials Co. v. Commissioner Date Filed: March 5th, 1991 Citations: 96 T.C. No. 13, 96 T.C. 410, 1991 U.S. Tax Ct. LEXIS 13 Docket Number: Docket No. 11680-88
First Chicago Corp. v. Commissioner Date Filed: March 7th, 1991 Citations: 96 T.C. No. 14, 96 T.C. 421, 1991 U.S. Tax Ct. LEXIS 17 Docket Number: Docket No. 11174-87
Rosenberg v. Commissioner Date Filed: March 7th, 1991 Citations: 96 T.C. No. 15, 96 T.C. 451, 1991 U.S. Tax Ct. LEXIS 18 Docket Number: Docket No. 12777-88
Ash v. Commissioner Date Filed: March 11th, 1991 Citations: 96 T.C. No. 16, 96 T.C. 459, 1991 U.S. Tax Ct. LEXIS 20 Docket Number: Docket No. 30585-89
Phoenix Mut. Life Ins. Co. v. Commissioner Date Filed: March 12th, 1991 Citations: 96 T.C. No. 17, 96 T.C. 481, 1991 U.S. Tax Ct. LEXIS 19 Docket Number: Docket No. 31993-87
Phoenix Mut. Life Ins. Co. v. Commissioner Date Filed: March 26th, 1991 Citations: 96 T.C. No. 18, 96 T.C. 497, 1991 U.S. Tax Ct. LEXIS 21 Docket Number: Docket No. 31993-87
Hillig v. Commissioner Date Filed: March 27th, 1991 Citations: 96 T.C. No. 19, 96 T.C. 548, 1991 U.S. Tax Ct. LEXIS 22 Docket Number: Docket Nos. 23150-88, 23151-88, 23152-88, 23153-88, 23154-88, 23155-88, 29833-88
Oak Industries, Inc. v. Commissioner Date Filed: April 1st, 1991 Citations: 96 T.C. No. 20, 96 T.C. 559, 1991 U.S. Tax Ct. LEXIS 26 Docket Number: Docket No. 37866-84
Miles Production Co. v. Commissioner Date Filed: April 2nd, 1991 Citations: 96 T.C. No. 22, 96 T.C. 595, 1991 U.S. Tax Ct. LEXIS 28 Docket Number: Docket No. 16543-88
Jacobson v. Commissioner Date Filed: April 2nd, 1991 Citations: 96 T.C. No. 21, 96 T.C. 577, 1991 U.S. Tax Ct. LEXIS 27 Docket Number: Docket Nos. 5866-87, 6286-87
Philip Morris, Inc. v. Commissioner Date Filed: April 11th, 1991 Citations: 96 T.C. No. 23, 96 T.C. 606, 1991 U.S. Tax Ct. LEXIS 29 Docket Number: Docket Nos. 28604-82, 33778-83, 38953-84
O'Malley v. Commissioner Date Filed: April 15th, 1991 Citations: 96 T.C. No. 24, 13 Employee Benefits Cas. (BNA) 2067, 96 T.C. 644, 1991 U.S. Tax Ct. LEXIS 30 Docket Number: Docket No. 15051-89
Computervision Corp. v. Commissioner Date Filed: April 16th, 1991 Citations: 96 T.C. No. 25, 96 T.C. 652, 1991 U.S. Tax Ct. LEXIS 31 Docket Number: Docket No. 17527-88
Sears, Roebuck & Co. v. Commissioner Date Filed: April 24th, 1991 Citations: 96 T.C. No. 26, 96 T.C. 671, 1991 U.S. Tax Ct. LEXIS 32 Docket Number: Docket No. 2165-89
Estate of Jalkut v. Commissioner Date Filed: April 29th, 1991 Citations: 96 T.C. No. 27, 96 T.C. 675, 1991 U.S. Tax Ct. LEXIS 34 Docket Number: Docket No. 1770-89
Texas Learning Technology Group v. Commissioner Date Filed: April 30th, 1991 Citations: 96 T.C. No. 28, 96 T.C. 686, 1991 U.S. Tax Ct. LEXIS 110 Docket Number: Docket No. 18585-89X
Rome I, Ltd. v. Commissioner Date Filed: May 2nd, 1991 Citations: 96 T.C. No. 29, 96 T.C. 697, 1991 U.S. Tax Ct. LEXIS 35 Docket Number: Docket Nos. 13017-88, 8590-89
Barrett v. Commissioner Date Filed: May 20th, 1991 Citations: 96 T.C. No. 31, 96 T.C. 713, 1991 U.S. Tax Ct. LEXIS 37 Docket Number: Docket No. 3028-89
Powell v. Commissioner Date Filed: May 20th, 1991 Citations: 96 T.C. No. 30, 96 T.C. 707, 1991 U.S. Tax Ct. LEXIS 36 Docket Number: Docket Nos. 19726-90, 19727-90
Midkiff v. Commissioner Date Filed: May 22nd, 1991 Citations: 96 T.C. No. 32, 96 T.C. 724, 1991 U.S. Tax Ct. LEXIS 38 Docket Number: Docket No. 12433-89
Estate of Vissering v. Commissioner Date Filed: May 23rd, 1991 Citations: 96 T.C. No. 33, 96 T.C. 749, 1991 U.S. Tax Ct. LEXIS 40 Docket Number: Docket No. 1525-89
Estate of Ellingson v. Commissioner Date Filed: May 28th, 1991 Citations: 96 T.C. No. 34, 96 T.C. 760, 1991 U.S. Tax Ct. LEXIS 41 Docket Number: Docket No. 24900-89
Eastern States Casualty Agency, Inc. v. Commissioner Date Filed: June 4th, 1991 Citations: 96 T.C. No. 35, 96 T.C. 773, 1991 U.S. Tax Ct. LEXIS 42 Docket Number: Docket No. 3497-90
Garcia v. Commissioner Date Filed: June 5th, 1991 Citations: 96 T.C. No. 36, 96 T.C. 792, 1991 U.S. Tax Ct. LEXIS 43 Docket Number: Docket No. 32237-88
Stahl v. Commissioner Date Filed: June 10th, 1991 Citations: 96 T.C. No. 37, 96 T.C. 798, 1991 U.S. Tax Ct. LEXIS 45 Docket Number: Docket No. 29441-85
Winnett v. Commissioner Date Filed: June 13th, 1991 Citations: 96 T.C. No. 38, 96 T.C. 802, 1991 U.S. Tax Ct. LEXIS 44 Docket Number: Docket No. 27864-89
Martin v. Commissioner Date Filed: June 18th, 1991 Citations: 96 T.C. No. 39, 13 Employee Benefits Cas. (BNA) 2400, 96 T.C. 814, 1991 U.S. Tax Ct. LEXIS 52 Docket Number: Docket Nos. 1632-88, 2168-88
Kern County Electrical Pension Fund v. Commissioner Date Filed: June 20th, 1991 Citations: 96 T.C. No. 41, 14 Employee Benefits Cas. (BNA) 1045, 96 T.C. 845, 1991 U.S. Tax Ct. LEXIS 53 Docket Number: Docket No. 4843-89
Modern Computer Games, Inc. v. Commissioner Date Filed: June 20th, 1991 Citations: 96 T.C. No. 40, 96 T.C. 839, 1991 U.S. Tax Ct. LEXIS 54 Docket Number: Docket No. 1866-89
Dileo v. Comm'r Date Filed: June 24th, 1991 Citations: 96 T.C. No. 42, 96 T.C. 858, 1991 U.S. Tax Ct. LEXIS 55 Docket Number: Docket Nos. 22366-86, 22367-86, 15778-87
Halpern v. Commissioner Date Filed: June 24th, 1991 Citations: 96 T.C. No. 43, 96 T.C. 895, 1991 U.S. Tax Ct. LEXIS 56 Docket Number: Docket No. 14384-90
TSR, Inc. v. Commissioner Date Filed: June 25th, 1991 Citations: 96 T.C. No. 44, 96 T.C. 903, 1991 U.S. Tax Ct. LEXIS 57 Docket Number: Docket No. 29155-87
Estate of Magarian v. Commissioner Date Filed: July 2nd, 1991 Citations: 97 T.C. No. 1, 97 T.C. 1, 1991 U.S. Tax Ct. LEXIS 58 Docket Number: Docket No. 19438-89
Jones v. Commissioner Date Filed: July 3rd, 1991 Citations: 97 T.C. No. 2, 97 T.C. 7, 1991 U.S. Tax Ct. LEXIS 59 Docket Number: Docket Nos. 4609-87, 4610-87, 31664-87
Phillips Petroleum Co. v. Commissioner Date Filed: July 3rd, 1991 Citations: 97 T.C. No. 3, 97 T.C. 30, 1991 U.S. Tax Ct. LEXIS 60 Docket Number: Docket No. 34019-87
Darby v. Commissioner Date Filed: July 24th, 1991 Citations: 97 T.C. No. 4, 97 T.C. 51, 14 Employee Benefits Cas. (BNA) 1153, 1991 U.S. Tax Ct. LEXIS 63 Docket Number: Docket No. 44488-86
Estate of Cristofani v. Commissioner Date Filed: July 29th, 1991 Citations: 97 T.C. No. 5, 97 T.C. 74, 1991 U.S. Tax Ct. LEXIS 68 Docket Number: Docket No. 28538-89
Gustafson v. Commissioner Date Filed: July 29th, 1991 Citations: 97 T.C. No. 6, 97 T.C. 85, 1991 U.S. Tax Ct. LEXIS 67 Docket Number: Docket No. 300-91
Rollercade, Inc. v. Commissioner Date Filed: July 30th, 1991 Citations: 97 T.C. No. 8, 97 T.C. 113, 1991 U.S. Tax Ct. LEXIS 65 Docket Number: Docket No. 8442-90
Hamilton Industries, Inc. v. Commissioner Date Filed: July 30th, 1991 Citations: 97 T.C. No. 9, 97 T.C. 120, 1991 U.S. Tax Ct. LEXIS 64 Docket Number: Docket No. 24006-88
Hesselink v. Commissioner Date Filed: July 30th, 1991 Citations: 97 T.C. No. 7, 97 T.C. 94, 1991 U.S. Tax Ct. LEXIS 66 Docket Number: Docket No. 31528-88
Downey v. Commissioner Date Filed: July 31st, 1991 Citations: 97 T.C. No. 10, 97 T.C. 150, 56 Fair Empl. Prac. Cas. (BNA) 897, 1991 U.S. Tax Ct. LEXIS 69 Docket Number: Docket No. 11120-89
Hefti v. Commissioner Date Filed: July 31st, 1991 Citations: 97 T.C. No. 11, 97 T.C. 180, 1991 U.S. Tax Ct. LEXIS 70 Docket Number: Docket No. 4447-88
Citron v. Commissioner Date Filed: August 5th, 1991 Citations: 97 T.C. No. 12, 97 T.C. 200, 1991 U.S. Tax Ct. LEXIS 71 Docket Number: Docket No. 626-88
Walt Disney, Inc. v. Commissioner Date Filed: August 5th, 1991 Citations: 97 T.C. No. 13, 97 T.C. 221, 1991 U.S. Tax Ct. LEXIS 72 Docket Number: Docket No. 35695-87
Alexander v. Commissioner Date Filed: August 6th, 1991 Citations: 97 T.C. No. 15, 97 T.C. 244, 1991 U.S. Tax Ct. LEXIS 74 Docket Number: Docket No. 27679-89
Guilzon v. Commissioner Date Filed: August 6th, 1991 Citations: 97 T.C. No. 14, 97 T.C. 237, 14 Employee Benefits Cas. (BNA) 1362, 1991 U.S. Tax Ct. LEXIS 73 Docket Number: Docket No. 23402-90
Ithaca Indus. v. Commissioner Date Filed: August 12th, 1991 Citations: 97 T.C. No. 16, 97 T.C. 253, 1991 U.S. Tax Ct. LEXIS 75 Docket Number: Docket No. 7076-89
University Heights at Hamilton Corp. v. Commissioner Date Filed: August 20th, 1991 Citations: 97 T.C. No. 17, 97 T.C. 278, 1991 U.S. Tax Ct. LEXIS 76 Docket Number: Docket No. 7956-90
Breakell v. Commissioner Date Filed: September 5th, 1991 Citations: 97 T.C. No. 18, 97 T.C. 282, 1991 U.S. Tax Ct. LEXIS 77 Docket Number: Docket No. 12292-90
Cambridge Research & Dev. Group v. Commissioner Date Filed: September 5th, 1991 Citations: 97 T.C. No. 19, 97 T.C. 287, 1991 U.S. Tax Ct. LEXIS 78 Docket Number: Docket No. 3435-88
Guardian Indus. Corp. v. Commissioner Date Filed: September 11th, 1991 Citations: 97 T.C. No. 21, 97 T.C. 308, 1991 U.S. Tax Ct. LEXIS 80 Docket Number: Docket No. 27308-87
Crawford v. Commissioner Date Filed: September 11th, 1991 Citations: 97 T.C. No. 20, 97 T.C. 302, 1991 U.S. Tax Ct. LEXIS 79 Docket Number: Docket No. 1380-90
Estate of Clayton v. Commissioner Date Filed: September 16th, 1991 Citations: 97 T.C. No. 22, 97 T.C. 327, 1991 U.S. Tax Ct. LEXIS 81 Docket Number: Docket No. 24320-90
Berry v. Commissioner Date Filed: September 18th, 1991 Citations: 97 T.C. No. 23, 97 T.C. 339, 1991 U.S. Tax Ct. LEXIS 83 Docket Number: Docket No. 6978-89
Acock, Schelegel Architects v. Commissioner Date Filed: September 18th, 1991 Citations: 97 T.C. No. 24, 97 T.C. 352, 1991 U.S. Tax Ct. LEXIS 82 Docket Number: Docket Nos. 15907-89, 5466-90
Estate of Whittle v. Commissioner Date Filed: September 19th, 1991 Citations: 97 T.C. No. 25, 97 T.C. 362, 1991 U.S. Tax Ct. LEXIS 84 Docket Number: Docket Nos. 13171-89, 21508-89
Estate of Marine v. Commissioner Date Filed: September 23rd, 1991 Citations: 97 T.C. No. 26, 97 T.C. 368, 1991 U.S. Tax Ct. LEXIS 85 Docket Number: Docket No. 26928-88
Zabolotny v. Commissioner Date Filed: September 30th, 1991 Citations: 97 T.C. No. 27, 97 T.C. 385, 1991 U.S. Tax Ct. LEXIS 87 Docket Number: Docket No. 4844-87
Jacobson v. Commissioner Date Filed: October 9th, 1991 Citations: 97 T.C. No. 28, 97 T.C. 425, 1991 U.S. Tax Ct. LEXIS 88 Docket Number: Docket No. 29856-85
Vahlco Corp. v. Commissioner Date Filed: October 15th, 1991 Citations: 97 T.C. No. 29, 97 T.C. 428, 1991 U.S. Tax Ct. LEXIS 89 Docket Number: Docket Nos. 26600-88, 26672-88, 26832-88, 26833-88
Levitt v. Commissioner Date Filed: October 21st, 1991 Citations: 97 T.C. No. 30, 97 T.C. 437, 1991 U.S. Tax Ct. LEXIS 90 Docket Number: Docket No. 1916-89
Chronicle Pub. Co. v. Commissioner Date Filed: October 29th, 1991 Citations: 97 T.C. No. 31, 97 T.C. 445, 1991 U.S. Tax Ct. LEXIS 92 Docket Number: Docket No. 18740-90
Stauffacher v. Commissioner Date Filed: October 30th, 1991 Citations: 97 T.C. No. 32, 97 T.C. 453, 1991 U.S. Tax Ct. LEXIS 91 Docket Number: Docket No. 23885-88
St. Jude Medical v. Comm'r Date Filed: October 31st, 1991 Citations: 97 T.C. No. 33, 97 T.C. 457, 1991 U.S. Tax Ct. LEXIS 93 Docket Number: Docket No. 5274-89
IT&S of Iowa, Inc. v. Commissioner Date Filed: November 12th, 1991 Citations: 97 T.C. No. 34, 97 T.C. 496, 1991 U.S. Tax Ct. LEXIS 96 Docket Number: Docket No. 10741-88
Ann Jackson Family Found. v. Commissioner Date Filed: November 12th, 1991 Citations: 97 T.C. No. 35, 97 T.C. 534, 1991 U.S. Tax Ct. LEXIS 97 Docket Number: Docket No. 28883-89
Barton v. Commissioner Date Filed: November 18th, 1991 Citations: 97 T.C. No. 37, 97 T.C. 548, 1991 U.S. Tax Ct. LEXIS 99 Docket Number: Docket No. 3438-91
Meyer v. Commissioner Date Filed: November 18th, 1991 Citations: 97 T.C. No. 38, 97 T.C. 555, 1991 U.S. Tax Ct. LEXIS 100 Docket Number: Docket No. 9434-90
Allison v. Commissioner Date Filed: November 18th, 1991 Citations: 97 T.C. No. 36, 97 T.C. 544, 1991 U.S. Tax Ct. LEXIS 98 Docket Number: Docket No. 2598-91
Frederick Weisman Co. v. Commissioner Date Filed: November 20th, 1991 Citations: 97 T.C. No. 39, 97 T.C. 563, 1991 U.S. Tax Ct. LEXIS 101 Docket Number: Docket No. 23934-89
Affiliated Equipment Leasing II v. Commissioner Date Filed: November 20th, 1991 Citations: 97 T.C. No. 40, 97 T.C. 575, 1991 U.S. Tax Ct. LEXIS 102 Docket Number: Docket No. 364-91
American Offshore, Inc. v. Commissioner Date Filed: November 25th, 1991 Citations: 97 T.C. No. 41, 97 T.C. 579, 1991 U.S. Tax Ct. LEXIS 103 Docket Number: Docket No. 15225-86
Friedman v. Commissioner Date Filed: November 26th, 1991 Citations: 97 T.C. No. 42, 97 T.C. 606, 1991 U.S. Tax Ct. LEXIS 104 Docket Number: Docket No. 7359-90
Cloud v. Commissioner Date Filed: December 9th, 1991 Citations: 97 T.C. No. 43, 97 T.C. 613, 1991 U.S. Tax Ct. LEXIS 105 Docket Number: Docket Nos. 14973-88, 31425-88, 8297-89
Plumb v. Commissioner Date Filed: December 12th, 1991 Citations: 97 T.C. No. 44, 97 T.C. 632, 1991 U.S. Tax Ct. LEXIS 106 Docket Number: Docket No. 25344-89
Schneer v. Commissioner Date Filed: December 12th, 1991 Citations: 97 T.C. No. 45, 97 T.C. 643, 1991 U.S. Tax Ct. LEXIS 107 Docket Number: Docket No. 31804-88
Noyce v. Commissioner Date Filed: December 16th, 1991 Citations: 97 T.C. No. 46, 97 T.C. 670, 1991 U.S. Tax Ct. LEXIS 108 Docket Number: Docket No. 21094-88
Baldwin v. Commissioner Date Filed: December 23rd, 1991 Citations: 97 T.C. No. 47, 97 T.C. 704, 1991 U.S. Tax Ct. LEXIS 109 Docket Number: Docket No. 315-91
