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
Water Resource Control v. Commissioner Date Filed: March 6th, 1991 Citations: 1991 T.C. Memo. 104, 61 T.C.M. 2102, 1991 Tax Ct. Memo LEXIS 123 Docket Number: Docket Nos. 18689-83, 18690-83
Curry v. Commissioner Date Filed: March 6th, 1991 Citations: 1991 T.C. Memo. 102, 61 T.C.M. 2093, 1991 Tax Ct. Memo LEXIS 121 Docket Number: Docket No. 35601-87
Alexander v. Commissioner Date Filed: March 7th, 1991 Citations: 1991 T.C. Memo. 105, 61 T.C.M. 2119, 1991 Tax Ct. Memo LEXIS 145 Docket Number: Docket Nos. 20513-86, 28934-87
Ray v. Commissioner Date Filed: March 12th, 1991 Citations: 1991 T.C. Memo. 106, 61 T.C.M. 2122, 1991 Tax Ct. Memo LEXIS 126 Docket Number: Docket Nos. 5180-87, 24444-88
Bollaci v. Commissioner Date Filed: March 13th, 1991 Citations: 1991 T.C. Memo. 108, 61 T.C.M. 2137, 1991 Tax Ct. Memo LEXIS 125 Docket Number: Docket No. 22839-87
Berndt v. Commissioner Date Filed: March 13th, 1991 Citations: 1991 T.C. Memo. 107, 61 T.C.M. 2136, 1991 Tax Ct. Memo LEXIS 124 Docket Number: Docket No. 25382-89
ESTATE OF J. W. KIRKPATRICK v. COMMISSIONER Date Filed: March 14th, 1991 Citations: 1991 T.C. Memo. 110, 61 T.C.M. 2147, 1991 Tax Ct. Memo LEXIS 134 Docket Number: Docket No. 35715-87
Patmon v. Commissioner Date Filed: March 14th, 1991 Citations: 1991 T.C. Memo. 111, 61 T.C.M. 2149, 1991 Tax Ct. Memo LEXIS 135 Docket Number: Docket No. 11923-89
Pryor v. Commissioner Date Filed: March 14th, 1991 Citations: 1991 T.C. Memo. 109, 61 T.C.M. 2139, 1991 Tax Ct. Memo LEXIS 133 Docket Number: Docket No. 31571-87
Patmon v. Commissioner Date Filed: March 14th, 1991 Citations: 1991 T.C. Memo. 112, 61 T.C.M. 2152, 1991 Tax Ct. Memo LEXIS 136 Docket Number: Docket No. 11816-89
Patmon v. Commissioner Date Filed: March 14th, 1991 Citations: 1991 T.C. Memo. 113, 61 T.C.M. 2155, 1991 Tax Ct. Memo LEXIS 137 Docket Number: Docket No. 8287-89
Templeton v. Commissioner Date Filed: March 18th, 1991 Citations: 1991 T.C. Memo. 117, 61 T.C.M. 2173, 1991 Tax Ct. Memo LEXIS 130 Docket Number: Docket No. 23275-89
Butler v. Commissioner Date Filed: March 18th, 1991 Citations: 1991 T.C. Memo. 118, 61 T.C.M. 2175, 1991 Tax Ct. Memo LEXIS 131 Docket Number: Docket Nos. 5474-90, 5563-90
Allison v. Commissioner Date Filed: March 18th, 1991 Citations: 1991 T.C. Memo. 115, 61 T.C.M. 2163, 1991 Tax Ct. Memo LEXIS 128 Docket Number: Docket No. 4958-86
Doffin v. Commissioner Date Filed: March 18th, 1991 Citations: 1991 T.C. Memo. 114, 61 T.C.M. 2157, 1991 Tax Ct. Memo LEXIS 127 Docket Number: Docket No. 25750-89
Mazzuca v. Commissioner Date Filed: March 18th, 1991 Citations: 1991 T.C. Memo. 116, 61 T.C.M. 2167, 1991 Tax Ct. Memo LEXIS 129 Docket Number: Docket No. 31874-87
Zion v. Commissioner Date Filed: March 18th, 1991 Citations: 1991 T.C. Memo. 119, 61 T.C.M. 2178, 1991 Tax Ct. Memo LEXIS 132 Docket Number: Docket No. 22022-89
Lee v. Commissioner Date Filed: March 19th, 1991 Citations: 1991 T.C. Memo. 120, 61 T.C.M. 2180, 1991 Tax Ct. Memo LEXIS 138 Docket Number: Docket No. 18093-90
Karelas v. Commissioner Date Filed: March 19th, 1991 Citations: 1991 T.C. Memo. 121, 61 T.C.M. 2181, 1991 Tax Ct. Memo LEXIS 139 Docket Number: Docket No. 1819-89
Dwyer v. Commissioner Date Filed: March 19th, 1991 Citations: 1991 T.C. Memo. 123, 61 T.C.M. 2187, 1991 Tax Ct. Memo LEXIS 141 Docket Number: Docket Nos. 42696-86, 35795-87, 28400-88
Selman v. Commissioner Date Filed: March 19th, 1991 Citations: 1991 T.C. Memo. 122, 61 T.C.M. 2184, 1991 Tax Ct. Memo LEXIS 140 Docket Number: Docket No. 5519-89
Barter v. Commissioner Date Filed: March 20th, 1991 Citations: 1991 T.C. Memo. 124, 61 T.C.M. 2198, 1991 Tax Ct. Memo LEXIS 142 Docket Number: Docket Nos. 12491-89, 12492-89
Seibly v. Commissioner Date Filed: March 20th, 1991 Citations: 1991 T.C. Memo. 125, 61 T.C.M. 2201, 1991 Tax Ct. Memo LEXIS 143 Docket Number: Docket No. 30276-89
Miller v. Commissioner Date Filed: March 20th, 1991 Citations: 1991 T.C. Memo. 126, 61 T.C.M. 2203, 1991 Tax Ct. Memo LEXIS 144 Docket Number: Docket No. 12058-84
Dillon v. Commissioner Date Filed: March 21st, 1991 Citations: 1991 T.C. Memo. 129, 61 T.C.M. 2218, 1991 Tax Ct. Memo LEXIS 148 Docket Number: Docket No. 20824-88
Schapiro v. Commissioner Date Filed: March 21st, 1991 Citations: 1991 T.C. Memo. 128, 61 T.C.M. 2215, 1991 Tax Ct. Memo LEXIS 147 Docket Number: Docket No. 29699-88
Fazzio v. Commissioner Date Filed: March 21st, 1991 Citations: 1991 T.C. Memo. 130, 61 T.C.M. 2223, 1991 Tax Ct. Memo LEXIS 149 Docket Number: Docket No. 2748-89
Coltman v. Commissioner Date Filed: March 21st, 1991 Citations: 1991 T.C. Memo. 127, 61 T.C.M. 2207, 1991 Tax Ct. Memo LEXIS 146 Docket Number: Docket Nos. 34415-86, 34536-86, 2551-87, 2727-87
Weatherford v. Comm'r Date Filed: March 25th, 1991 Citations: 1991 T.C. Memo. 132, 61 T.C.M. 2232, 1991 Tax Ct. Memo LEXIS 151 Docket Number: Docket No. 26073-89
Baasch v. Commissioner Date Filed: March 25th, 1991 Citations: 1991 T.C. Memo. 134, 61 T.C.M. 2240, 1991 Tax Ct. Memo LEXIS 153 Docket Number: Docket No. 8439-89
Woolley v. Commissioner Date Filed: March 25th, 1991 Citations: 1991 T.C. Memo. 131, 61 T.C.M. 2225, 1991 Tax Ct. Memo LEXIS 150 Docket Number: Docket Nos. 23923-88, 23924-88
Hall v. Comm'r Date Filed: March 25th, 1991 Citations: 1991 T.C. Memo. 133, 61 T.C.M. 2236, 13 Employee Benefits Cas. (BNA) 1868, 1991 Tax Ct. Memo LEXIS 152 Docket Number: Docket No. 17928-89
Ghilzai v. Commissioner Date Filed: March 26th, 1991 Citations: 1991 T.C. Memo. 136, 61 T.C.M. 2247, 1991 Tax Ct. Memo LEXIS 155 Docket Number: Docket No. 13008-89
Nicholson v. Commissioner Date Filed: March 26th, 1991 Citations: 1991 T.C. Memo. 135, 61 T.C.M. 2242, 1991 Tax Ct. Memo LEXIS 154 Docket Number: Docket No. 16373-88
N.A.M. Enterprises, Inc. v. Commissioner Date Filed: March 27th, 1991 Citations: 1991 T.C. Memo. 142, 61 T.C.M. 2278, 1991 Tax Ct. Memo LEXIS 161 Docket Number: Docket Nos. 3919-89, 4793-89
Morris v. Commissioner Date Filed: March 27th, 1991 Citations: 1991 T.C. Memo. 137, 61 T.C.M. 2249, 1991 Tax Ct. Memo LEXIS 156 Docket Number: Docket No. 20318-87
Estate of McCampbell v. Commissioner Date Filed: March 27th, 1991 Citations: 1991 T.C. Memo. 141, 61 T.C.M. 2263, 1991 Tax Ct. Memo LEXIS 160 Docket Number: Docket No. 34385-87
Day v. Commissioner Date Filed: March 27th, 1991 Citations: 1991 T.C. Memo. 140, 61 T.C.M. 2258, 1991 Tax Ct. Memo LEXIS 159 Docket Number: Docket Nos. 23202-87, 23301-87
Johnson v. Commissioner Date Filed: March 27th, 1991 Citations: 1991 T.C. Memo. 139, 61 T.C.M. 2254, 1991 Tax Ct. Memo LEXIS 158 Docket Number: Docket No. 22206-89
Cooper v. Commissioner Date Filed: March 27th, 1991 Citations: 1991 T.C. Memo. 138, 61 T.C.M. 2250, 1991 Tax Ct. Memo LEXIS 157 Docket Number: Docket No. 24114-84
Pilkay v. Commissioner Date Filed: April 1st, 1991 Citations: 1991 T.C. Memo. 143, 61 T.C.M. 2281, 1991 Tax Ct. Memo LEXIS 162 Docket Number: Docket No. 23678-88
Delpit v. Commissioner Date Filed: April 2nd, 1991 Citations: 1991 T.C. Memo. 147, 61 T.C.M. 2303, 1991 Tax Ct. Memo LEXIS 166 Docket Number: Docket Nos. 6379-87, 6388-87
Goos v. Commissioner Date Filed: April 2nd, 1991 Citations: 1991 T.C. Memo. 146, 61 T.C.M. 2300, 1991 Tax Ct. Memo LEXIS 165 Docket Number: Docket Nos. 12214-87, 12215-87
Huffman v. Commissioner Date Filed: April 2nd, 1991 Citations: 1991 T.C. Memo. 144, 61 T.C.M. 2289, 1991 Tax Ct. Memo LEXIS 163 Docket Number: Docket No. 8542-89
Berry v. Commissioner Date Filed: April 2nd, 1991 Citations: 1991 T.C. Memo. 145, 61 T.C.M. 2295, 1991 Tax Ct. Memo LEXIS 164 Docket Number: Docket No. 33025-83
Rogers v. Rogers Date Filed: April 3rd, 1991 Citations: 1991 T.C. Memo. 148, 61 T.C.M. 2310, 1991 Tax Ct. Memo LEXIS 167 Docket Number: Docket Nos. 4583-89, 4875-89
DOXEY v. COMMISSION OF INTERNAL REVENUE Date Filed: April 3rd, 1991 Citations: 1991 T.C. Memo. 150, 61 T.C.M. 2326, 1991 Tax Ct. Memo LEXIS 169 Docket Number: Docket No. 38143-87
Mackey v. Commissioner Date Filed: April 3rd, 1991 Citations: 1991 T.C. Memo. 149, 61 T.C.M. 2323, 1991 Tax Ct. Memo LEXIS 168 Docket Number: Docket No. 31850-88
Estate of King v. Commissioner Date Filed: April 3rd, 1991 Citations: 1991 T.C. Memo. 151, 61 T.C.M. 2334, 1991 Tax Ct. Memo LEXIS 170 Docket Number: Docket No. 4489-90
Holder v. Commissioner Date Filed: April 4th, 1991 Citations: 1991 T.C. Memo. 154, 61 T.C.M. 2354, 1991 Tax Ct. Memo LEXIS 173 Docket Number: Docket No. 4227-89
Feldman v. Commissioner Date Filed: April 4th, 1991 Citations: 1991 T.C. Memo. 153, 61 T.C.M. 2341, 1991 Tax Ct. Memo LEXIS 172 Docket Number: Docket No. 41985-86
Kanetzke v. Commissioner Date Filed: April 4th, 1991 Citations: 1991 T.C. Memo. 152, 61 T.C.M. 2337, 1991 Tax Ct. Memo LEXIS 171 Docket Number: Docket No. 1121-89
Schouten v. Commissioner Date Filed: April 8th, 1991 Citations: 1991 T.C. Memo. 155, 61 T.C.M. 2357, 1991 Tax Ct. Memo LEXIS 174 Docket Number: Docket No. 48491-86
Ferguson v. Commissioner Date Filed: April 8th, 1991 Citations: 1991 T.C. Memo. 156, 61 T.C.M. 2367, 1991 Tax Ct. Memo LEXIS 175 Docket Number: Docket No. 35673-87
Bashout v. Commissioner Date Filed: April 8th, 1991 Citations: 1991 T.C. Memo. 157, 61 T.C.M. 2371, 1991 Tax Ct. Memo LEXIS 176 Docket Number: Docket No. 768-88
Richardson v. Commissioner Date Filed: April 9th, 1991 Citations: 1991 T.C. Memo. 159, 61 T.C.M. 2377, 1991 Tax Ct. Memo LEXIS 178 Docket Number: Docket No. 24547-89
Jones v. Commissioner Date Filed: April 9th, 1991 Citations: 1991 T.C. Memo. 160, 61 T.C.M. 2379, 1991 Tax Ct. Memo LEXIS 179 Docket Number: Docket No. 36601-86
Lesher v. Commissioner Date Filed: April 9th, 1991 Citations: 1991 T.C. Memo. 161, 61 T.C.M. 2381, 1991 Tax Ct. Memo LEXIS 180 Docket Number: Docket No. 29533-89
Swingler v. Commissioner Date Filed: April 9th, 1991 Citations: 1991 T.C. Memo. 158, 61 T.C.M. 2375, 1991 Tax Ct. Memo LEXIS 177 Docket Number: Docket No. 29165-89
Sexcius v. Commissioner Date Filed: April 9th, 1991 Citations: 1991 T.C. Memo. 162, 61 T.C.M. 2383, 1991 Tax Ct. Memo LEXIS 181 Docket Number: Docket No. 29851-89
Riederich v. Commissioner Date Filed: April 10th, 1991 Citations: 1991 T.C. Memo. 164, 61 T.C.M. 2388, 1991 Tax Ct. Memo LEXIS 183 Docket Number: Docket No. 14357-86
Wenzel v. Commissioner Date Filed: April 10th, 1991 Citations: 1991 T.C. Memo. 166, 61 T.C.M. 2396, 1991 Tax Ct. Memo LEXIS 185 Docket Number: Docket No. 29466-88
Bissell v. Commissioner Date Filed: April 10th, 1991 Citations: 1991 T.C. Memo. 163, 61 T.C.M. 2385, 1991 Tax Ct. Memo LEXIS 182 Docket Number: Docket No. 7280-89
Grabavoy v. Commissioner Date Filed: April 10th, 1991 Citations: 1991 T.C. Memo. 165, 61 T.C.M. 2392, 1991 Tax Ct. Memo LEXIS 184 Docket Number: Docket No. 46674-86
Lee v. Commissioner Date Filed: April 11th, 1991 Citations: 1991 T.C. Memo. 167, 61 T.C.M. 2404, 1991 Tax Ct. Memo LEXIS 186 Docket Number: Docket No. 18311-88
Carnahan v. Commissioner Date Filed: April 11th, 1991 Citations: 1991 T.C. Memo. 168, 61 T.C.M. 2406, 1991 Tax Ct. Memo LEXIS 187 Docket Number: Docket No. 23438-88
Bufferd v. Commissioner Date Filed: April 15th, 1991 Citations: 1991 T.C. Memo. 170, 61 T.C.M. 2410, 1991 Tax Ct. Memo LEXIS 191 Docket Number: Docket No. 3970-88
Burns v. Commissioner Date Filed: April 15th, 1991 Citations: 1991 T.C. Memo. 169, 61 T.C.M. 2408, 1991 Tax Ct. Memo LEXIS 190 Docket Number: Docket No. 34275-87
Munz v. Commissioner Date Filed: April 16th, 1991 Citations: 1991 T.C. Memo. 171, 61 T.C.M. 2412, 1991 Tax Ct. Memo LEXIS 192 Docket Number: Docket No. 18854-88
Groves v. Commissioner Date Filed: April 16th, 1991 Citations: 1991 T.C. Memo. 172, 61 T.C.M. 2415, 1991 Tax Ct. Memo LEXIS 193 Docket Number: Docket No. 12521-89
Tomasso v. Commissioner Date Filed: April 16th, 1991 Citations: 1991 T.C. Memo. 173, 61 T.C.M. 2416, 1991 Tax Ct. Memo LEXIS 194 Docket Number: Docket No. 26320-89
Rivera v. Commissioner Date Filed: April 16th, 1991 Citations: 1991 T.C. Memo. 174, 61 T.C.M. 2420, 1991 Tax Ct. Memo LEXIS 195 Docket Number: Docket No. 16062-89
Mooneyham v. Commissioner Date Filed: April 17th, 1991 Citations: 1991 T.C. Memo. 178, 61 T.C.M. 2445, 1991 Tax Ct. Memo LEXIS 199 Docket Number: Docket No. 15661-89
Pries v. Commissioner Date Filed: April 17th, 1991 Citations: 1991 T.C. Memo. 177, 61 T.C.M. 2442, 1991 Tax Ct. Memo LEXIS 198 Docket Number: Docket No. 660-89
Fritz v. Commissioner Date Filed: April 17th, 1991 Citations: 1991 T.C. Memo. 176, 61 T.C.M. 2427, 1991 Tax Ct. Memo LEXIS 197 Docket Number: Docket Nos. 28387-84, 28389-84, 28390-84, 42188-85, 44500-85, 6597-86, 11944-86, 36166-86, 39020-86, 24000-87, 11273-88
BARBIERI v. COMMISSIONER Date Filed: April 17th, 1991 Citations: 1991 T.C. Memo. 175, 61 T.C.M. 2422, 1991 Tax Ct. Memo LEXIS 196 Docket Number: Docket No. 28611-88
Leuhsler v. Commissioner Date Filed: April 18th, 1991 Citations: 1991 T.C. Memo. 179, 61 T.C.M. 2448, 1991 Tax Ct. Memo LEXIS 201 Docket Number: Docket No. 45544-86
Fong v. Commissioner Date Filed: April 22nd, 1991 Citations: 1991 T.C. Memo. 180, 61 T.C.M. 2450, 1991 Tax Ct. Memo LEXIS 200 Docket Number: Docket Nos. 26387-87, 36595-87
Donahue v. Commissioner Date Filed: April 23rd, 1991 Citations: 1991 T.C. Memo. 181, 61 T.C.M. 2460, 1991 Tax Ct. Memo LEXIS 208 Docket Number: Docket Nos. 22943-85, 22946-85, 26000-85, 24966-86
Willie v. Commissioner Date Filed: April 25th, 1991 Citations: 1991 T.C. Memo. 182, 61 T.C.M. 2475, 1991 Tax Ct. Memo LEXIS 209 Docket Number: Docket Nos. 25465-88, 25904-88
Waller v. Commissioner Date Filed: April 25th, 1991 Citations: 1991 T.C. Memo. 183, 61 T.C.M. 2486, 1991 Tax Ct. Memo LEXIS 210 Docket Number: Docket No. 17834-88
Heasley v. Commissioner Date Filed: April 29th, 1991 Citations: 1991 T.C. Memo. 189, 61 T.C.M. 2503, 1991 Tax Ct. Memo LEXIS 216 Docket Number: Docket No. 46147-86
Brownlow v. Commissioner Date Filed: April 29th, 1991 Citations: 1991 T.C. Memo. 185, 61 T.C.M. 2494, 1991 Tax Ct. Memo LEXIS 212 Docket Number: Docket No. 14745-88
Mitchell v. Commissioner Date Filed: April 29th, 1991 Citations: 1991 T.C. Memo. 188, 61 T.C.M. 2501, 1991 Tax Ct. Memo LEXIS 215 Docket Number: Docket No. 11697-86
Hess v. Commissioner Date Filed: April 29th, 1991 Citations: 1991 T.C. Memo. 184, 61 T.C.M. 2493, 1991 Tax Ct. Memo LEXIS 211 Docket Number: Docket No. 12978-89
Hardy v. Commissioner Date Filed: April 29th, 1991 Citations: 1991 T.C. Memo. 187, 61 T.C.M. 2500, 1991 Tax Ct. Memo LEXIS 214 Docket Number: Docket No. 7856-86
Guinan v. Commissioner Date Filed: April 29th, 1991 Citations: 1991 T.C. Memo. 190, 61 T.C.M. 2507, 1991 Tax Ct. Memo LEXIS 217 Docket Number: Docket No. 18387-85
Codington County Humane Soc. v. Commissioner Date Filed: April 29th, 1991 Citations: 1991 T.C. Memo. 186, 61 T.C.M. 2496, 1991 Tax Ct. Memo LEXIS 213 Docket Number: Docket No. 21539-89X
Girgis v. Commissioner Date Filed: April 30th, 1991 Citations: 1991 T.C. Memo. 191, 61 T.C.M. 2516, 1991 Tax Ct. Memo LEXIS 333 Docket Number: Docket No. 16056-88
Cormier v. Commissioner Date Filed: April 30th, 1991 Citations: 1991 T.C. Memo. 193, 61 T.C.M. 2523, 1991 Tax Ct. Memo LEXIS 335 Docket Number: Docket No. 3206-90
Cinman v. Commissioner Date Filed: April 30th, 1991 Citations: 1991 T.C. Memo. 192, 61 T.C.M. 2521, 1991 Tax Ct. Memo LEXIS 334 Docket Number: Docket No. 14046-84
Currier v. Commissioner Date Filed: May 1st, 1991 Citations: 1991 T.C. Memo. 194, 61 T.C.M. 2526, 1991 Tax Ct. Memo LEXIS 218 Docket Number: Docket No. 20393-90
Washburn v. Commissioner Date Filed: May 1st, 1991 Citations: 1991 T.C. Memo. 195, 61 T.C.M. 2529, 1991 Tax Ct. Memo LEXIS 219 Docket Number: Docket No. 8580-88
French v. Commissioner Date Filed: May 2nd, 1991 Citations: 1991 T.C. Memo. 196, 61 T.C.M. 2532, 1991 Tax Ct. Memo LEXIS 221 Docket Number: Docket No. 5517-88
Shapiro v. Commissioner Date Filed: May 2nd, 1991 Citations: 1991 T.C. Memo. 197, 61 T.C.M. 2537, 1991 Tax Ct. Memo LEXIS 220 Docket Number: Docket No. 5098-90
Turk v. Commissioner Date Filed: May 8th, 1991 Citations: 1991 T.C. Memo. 198, 61 T.C.M. 2539, 1991 Tax Ct. Memo LEXIS 222 Docket Number: Docket No. 8308-89
Bierer v. Commissioner Date Filed: May 9th, 1991 Citations: 1991 T.C. Memo. 199, 61 T.C.M. 2542, 1991 Tax Ct. Memo LEXIS 223 Docket Number: Docket No. 19578-89
Javor v. Commissioner Date Filed: May 13th, 1991 Citations: 1991 T.C. Memo. 201, 61 T.C.M. 2558, 1991 Tax Ct. Memo LEXIS 225 Docket Number: Docket No. 4386-90