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Volume 1984

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Tax Court Memorandum Opinions (T.C. Memo.)

1 of 7

Poor v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 3, 47 T.C.M. 811, 1984 Tax Ct. Memo LEXIS 669
Docket Number: Docket No. 10396-82.

Dick v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 2, 47 T.C.M. 809, 1984 Tax Ct. Memo LEXIS 668
Docket Number: Docket No. 12436-82.

Mason v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 1, 47 T.C.M. 805, 1984 Tax Ct. Memo LEXIS 667
Docket Number: Docket No. 10994-82.

Dennis v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 4, 47 T.C.M. 815, 1984 Tax Ct. Memo LEXIS 670
Docket Number: Docket No. 19773-81.

Hershberger v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 10, 47 T.C.M. 844, 1984 Tax Ct. Memo LEXIS 666
Docket Number: Docket No. 29354-82.

Dick H. Family Estate v. Comm'r

Date Filed:
Citations: 1984 T.C. Memo. 9, 47 T.C.M. 834, 1984 Tax Ct. Memo LEXIS 665
Docket Number: Docket Nos. 6819-76, 9924-77, 9925-77, 9926-77, 9927-77.

Priessman v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 7, 47 T.C.M. 828, 1984 Tax Ct. Memo LEXIS 663
Docket Number: Docket No. 30189-82.

Rasmus v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 8, 47 T.C.M. 829, 1984 Tax Ct. Memo LEXIS 664
Docket Number: Docket No. 9802-79.

Williams v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 11, 47 T.C.M. 846, 1984 Tax Ct. Memo LEXIS 662
Docket Number: Docket Nos. 1553-80, 1566-80.

Rice v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 13, 47 T.C.M. 852, 1984 Tax Ct. Memo LEXIS 661
Docket Number: Docket No. 17279-81.

Webb v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 12, 47 T.C.M. 851, 1984 Tax Ct. Memo LEXIS 660
Docket Number: Docket Nos. 8047-81, 12483-81, 28254-82.

Makkay v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 16, 47 T.C.M. 869, 1984 Tax Ct. Memo LEXIS 656
Docket Number: Docket No. 25455-81.

POLDRUGOVAZ v. COMMISSIONER

Date Filed:
Citations: 1984 T.C. Memo. 15, 47 T.C.M. 860, 1984 Tax Ct. Memo LEXIS 655
Docket Number: Docket No. 25913-81.

Lubrano v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 14, 47 T.C.M. 855, 1984 Tax Ct. Memo LEXIS 654
Docket Number: Docket No. 3549-81.

Venni v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 17, 47 T.C.M. 874, 1984 Tax Ct. Memo LEXIS 657
Docket Number: Docket No. 23846-81.

Lake Iola Groves, Inc. v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 18, 47 T.C.M. 880, 1984 Tax Ct. Memo LEXIS 658
Docket Number: Docket Nos. 27084-81, 27086-81, 27087-81.

Drozda v. Comm'r

Date Filed:
Citations: 1984 T.C. Memo. 19, 47 T.C.M. 885, 1984 Tax Ct. Memo LEXIS 659
Docket Number: Docket Nos. 7690-82, 7727-82.

Dillard v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 26, 47 T.C.M. 919, 1984 Tax Ct. Memo LEXIS 653
Docket Number: Docket No. 5158-83.

Beard v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 24, 47 T.C.M. 911, 1984 Tax Ct. Memo LEXIS 651
Docket Number: Docket No. 22033-80.

Sowerby v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 21, 47 T.C.M. 897, 1984 Tax Ct. Memo LEXIS 648
Docket Number: Docket No. 17170-81.

Fergen v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 23, 47 T.C.M. 906, 1984 Tax Ct. Memo LEXIS 650
Docket Number: Docket Nos. 12673-81, 4522-82.

Kerns v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 22, 47 T.C.M. 904, 1984 Tax Ct. Memo LEXIS 649
Docket Number: Docket No. 8279-81.

Toussaint v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 25, 47 T.C.M. 913, 1984 Tax Ct. Memo LEXIS 652
Docket Number: Docket No. 19883-81.

Brooks v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 20, 47 T.C.M. 895, 1984 Tax Ct. Memo LEXIS 647
Docket Number: Docket No. 30194-82.

Ross v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 27, 47 T.C.M. 920, 1984 Tax Ct. Memo LEXIS 646
Docket Number: Docket Nos. 10127-82, 10144-82.

Miller v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 28, 47 T.C.M. 923, 1984 Tax Ct. Memo LEXIS 641
Docket Number: Docket No. 213-83.

Aiwasian v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 30, 47 T.C.M. 926, 1984 Tax Ct. Memo LEXIS 643
Docket Number: Docket No. 1106-83.

Thompson v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 32, 47 T.C.M. 928, 1984 Tax Ct. Memo LEXIS 645
Docket Number: Docket No. 21674-81.

Domingo v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 31, 47 T.C.M. 927, 1984 Tax Ct. Memo LEXIS 644
Docket Number: Docket No. 1412-83.

Connell v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 29, 47 T.C.M. 925, 1984 Tax Ct. Memo LEXIS 642
Docket Number: Docket No. 8192-81.

McCool v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 33, 47 T.C.M. 930, 1984 Tax Ct. Memo LEXIS 640
Docket Number: Docket No. 2751-79.

Schwartz v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 35, 47 T.C.M. 937, 1984 Tax Ct. Memo LEXIS 638
Docket Number: Docket Nos. 14482-82, 20783-82.

Olson v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 34, 47 T.C.M. 934, 1984 Tax Ct. Memo LEXIS 637
Docket Number: Docket No. 1915-82.

Else v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 36, 47 T.C.M. 941, 1984 Tax Ct. Memo LEXIS 639
Docket Number: Docket No. 4738-79.

Peterson v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 38, 47 T.C.M. 954, 1984 Tax Ct. Memo LEXIS 636
Docket Number: Docket No. 2567-83.

Famularo v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 37, 47 T.C.M. 948, 1984 Tax Ct. Memo LEXIS 635
Docket Number: Docket No. 19311-81.

McLemore v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 41, 47 T.C.M. 961, 1984 Tax Ct. Memo LEXIS 633
Docket Number: Docket No. 17730-82.

Steele v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 39, 47 T.C.M. 956, 1984 Tax Ct. Memo LEXIS 631
Docket Number: Docket No. 29459-82.

Quidwai v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 42, 47 T.C.M. 962, 1984 Tax Ct. Memo LEXIS 634
Docket Number: Docket No. 11993-81.

City Gas Co. v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 44, 47 T.C.M. 971, 1984 Tax Ct. Memo LEXIS 629
Docket Number: Docket Nos. 8808-73, 8807-73, 8809-73.

Feese v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 46, 47 T.C.M. 981, 1984 Tax Ct. Memo LEXIS 625
Docket Number: Docket No. 27055-81.

Herrera v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 47, 47 T.C.M. 985, 1984 Tax Ct. Memo LEXIS 626
Docket Number: Docket No. 9565-83.

Gordon v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 49, 47 T.C.M. 989, 1984 Tax Ct. Memo LEXIS 628
Docket Number: Docket Nos. 10839-78, 11784-78, 23019-81.

Chicoine v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 45, 47 T.C.M. 980, 1984 Tax Ct. Memo LEXIS 624
Docket Number: Docket No. 9302-81.

Hofstetter v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 48, 47 T.C.M. 988, 1984 Tax Ct. Memo LEXIS 627
Docket Number: Docket Nos. 15140-82, 24352-82.

Petrucci v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 51, 47 T.C.M. 1003, 1984 Tax Ct. Memo LEXIS 620
Docket Number: Docket No. 10049-81.

Hirsch v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 52, 47 T.C.M. 1006, 1984 Tax Ct. Memo LEXIS 621
Docket Number: Docket No. 3563-79.

Green v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 54, 47 T.C.M. 1016, 48 T.C.M. 217, 1984 Tax Ct. Memo LEXIS 623
Docket Number: Docket No. 27681-82.

Ellis v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 50, 47 T.C.M. 991, 1984 Tax Ct. Memo LEXIS 619
Docket Number: Docket No. 9666-80.

Estate of Jones v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 53, 47 T.C.M. 1011, 1984 Tax Ct. Memo LEXIS 622
Docket Number: Docket No. 20509-82.

Estate of Hutchinson v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 55, 47 T.C.M. 1018, 1984 Tax Ct. Memo LEXIS 618
Docket Number: Docket No. 13925-82.

Estate of Archer v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 57, 47 T.C.M. 1027, 1984 Tax Ct. Memo LEXIS 617
Docket Number: Docket No. 12011-78.

Schmieder v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 56, 47 T.C.M. 1023, 1984 Tax Ct. Memo LEXIS 616
Docket Number: Docket No. 806-81.

Patterson v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 58, 47 T.C.M. 1029, 1984 Tax Ct. Memo LEXIS 612
Docket Number: Docket No. 5511-78

Leslie v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 61, 47 T.C.M. 1039, 1984 Tax Ct. Memo LEXIS 615
Docket Number: Docket No. 18133-82.

Rohwer v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 60, 47 T.C.M. 1038, 1984 Tax Ct. Memo LEXIS 614
Docket Number: Docket No. 29916-81

Anderson v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 59, 47 T.C.M. 1033, 1984 Tax Ct. Memo LEXIS 613
Docket Number: Docket No. 328-81.

Goldstein v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 62, 47 T.C.M. 1041, 1984 Tax Ct. Memo LEXIS 611
Docket Number: Docket Nos. 3541-78, 14516-79, 14517-79

Deamer v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 63, 47 T.C.M. 1051, 1984 Tax Ct. Memo LEXIS 609
Docket Number: Docket No. 9979-80.

Grow v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 64, 47 T.C.M. 1057, 1984 Tax Ct. Memo LEXIS 610
Docket Number: Docket Nos. 1972-82, 1973-82.

White v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 65, 47 T.C.M. 1064, 1984 Tax Ct. Memo LEXIS 608
Docket Number: Docket No. 2907-82.

Kreider v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 68, 47 T.C.M. 1071, 1984 Tax Ct. Memo LEXIS 601
Docket Number: Docket No. 4389-81

Burnstein v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 74, 47 T.C.M. 1100, 1984 Tax Ct. Memo LEXIS 607
Docket Number: Docket Nos. 16200-79, 18455-80, 18493-80.

Adams v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 67, 47 T.C.M. 1069, 1984 Tax Ct. Memo LEXIS 600
Docket Number: Docket No. 891-82.

Meister v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 73, 47 T.C.M. 1099, 1984 Tax Ct. Memo LEXIS 606
Docket Number: Docket No. 10686-82.

Jolley v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 70, 47 T.C.M. 1082, 1984 Tax Ct. Memo LEXIS 603
Docket Number: Docket No. 10467-80.

Thomas v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 72, 47 T.C.M. 1091, 1984 Tax Ct. Memo LEXIS 605
Docket Number: Docket No. 12904-78.

Colopy v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 71, 47 T.C.M. 1087, 1984 Tax Ct. Memo LEXIS 604
Docket Number: Docket No. 6279-80.

Aguirre v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 66, 47 T.C.M. 1066, 1984 Tax Ct. Memo LEXIS 599
Docket Number: Docket No. 757-82.

La Belle v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 69, 47 T.C.M. 1078, 1984 Tax Ct. Memo LEXIS 602
Docket Number: Docket No. 9773-79.

Koop v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 75, 47 T.C.M. 1107, 1984 Tax Ct. Memo LEXIS 598
Docket Number: Docket No. 21851-80.

Devine v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 76, 47 T.C.M. 1108, 1984 Tax Ct. Memo LEXIS 597
Docket Number: Docket No. 224-83.

John J. Wells, Inc. v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 79, 47 T.C.M. 1114, 1984 Tax Ct. Memo LEXIS 595
Docket Number: Docket Nos. 4690-80, 4691-80.

Weisman v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 77, 47 T.C.M. 1110, 1984 Tax Ct. Memo LEXIS 593
Docket Number: Docket No. 7548-81.

Lonestar v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 80, 47 T.C.M. 1118, 1984 Tax Ct. Memo LEXIS 596
Docket Number: Docket No. 14369-82.

Culp v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 78, 47 T.C.M. 1112, 1984 Tax Ct. Memo LEXIS 594
Docket Number: Docket No. 16777-82.

Outten v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 81, 47 T.C.M. 1120, 1984 Tax Ct. Memo LEXIS 592
Docket Number: Docket No. 12447-81.

Johnson v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 86, 47 T.C.M. 1132, 1984 Tax Ct. Memo LEXIS 591
Docket Number: Docket Nos. 19284-82, 25131-82.

Vinz v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 84, 47 T.C.M. 1128, 1984 Tax Ct. Memo LEXIS 589
Docket Number: Docket No. 26528-82

Anderson v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 82, 47 T.C.M. 1123, 1984 Tax Ct. Memo LEXIS 587
Docket Number: Docket No. 25392-81.

Jackson v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 83, 47 T.C.M. 1126, 1984 Tax Ct. Memo LEXIS 588
Docket Number: Docket No. 25267-82.

Urban v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 85, 47 T.C.M. 1130, 1984 Tax Ct. Memo LEXIS 590
Docket Number: Docket No. 19677-82.

Curran v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 92, 47 T.C.M. 1160, 1984 Tax Ct. Memo LEXIS 585
Docket Number: Docket No. 488-80.

Nichols v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 91, 47 T.C.M. 1156, 1984 Tax Ct. Memo LEXIS 584
Docket Number: Docket No. 30745-81.

Dailey v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 89, 47 T.C.M. 1150, 1984 Tax Ct. Memo LEXIS 582
Docket Number: Docket No. 31194-81.

McInnes v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 88, 47 T.C.M. 1145, 1984 Tax Ct. Memo LEXIS 581
Docket Number: Docket No. 27275-82.

Mosby v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 90, 47 T.C.M. 1154, 1984 Tax Ct. Memo LEXIS 583
Docket Number: Docket No. 2070-82.

Dragoun v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 94, 47 T.C.M. 1176, 1984 Tax Ct. Memo LEXIS 578
Docket Number: Docket No. 24139-82.

Bagwell v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 93, 47 T.C.M. 1169, 1984 Tax Ct. Memo LEXIS 577
Docket Number: Docket No. 25528-82.

Africa v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 95, 47 T.C.M. 1178, 1984 Tax Ct. Memo LEXIS 579
Docket Number: Docket No. 23401-82.

Ezekunu-Bey v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 96, 47 T.C.M. 1180, 1984 Tax Ct. Memo LEXIS 580
Docket Number: Docket No. 12560-82

Burton v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 99, 47 T.C.M. 1192, 1984 Tax Ct. Memo LEXIS 576
Docket Number: Docket No. 11843-83.

Stearns v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 97, 47 T.C.M. 1182, 1984 Tax Ct. Memo LEXIS 574
Docket Number: Docket No. 13216-81

Mulvania v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 98, 47 T.C.M. 1187, 1984 Tax Ct. Memo LEXIS 575
Docket Number: Docket No. 7209-83.

Leahy v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 101, 47 T.C.M. 1202, 1984 Tax Ct. Memo LEXIS 572
Docket Number: Docket No. 23822-81.

Helfand v. Commissioner

Date Filed:
Citations: 1984 T.C. Memo. 102, 47 T.C.M. 1203, 1984 Tax Ct. Memo LEXIS 573
Docket Number: Docket No. 10117-82.
1 of 7

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