Boone v. Commissioner Date Filed: February 27th, 1997 Citations: 1997 T.C. Memo. 102, 73 T.C.M. 2132, 1997 Tax Ct. Memo LEXIS 114 Docket Number: Docket No. 24295-92.
Allied Marine Sys. v. Commissioner Date Filed: February 27th, 1997 Citations: 1997 T.C. Memo. 101, 73 T.C.M. 2124, 1997 Tax Ct. Memo LEXIS 113 Docket Number: Docket Nos. 10508-95, 10509-95.
Trinova Corp. v. Commissioner Date Filed: February 27th, 1997 Citations: 1997 T.C. Memo. 100, 73 T.C.M. 2118, 1997 Tax Ct. Memo LEXIS 94 Docket Number: Docket No. 2931-94
Strong v. Commissioner Date Filed: March 3rd, 1997 Citations: 1997 T.C. Memo. 105, 73 T.C.M. 2141, 1997 Tax Ct. Memo LEXIS 126 Docket Number: Docket No. 27340-90
Lockett v. Commissioner Date Filed: March 3rd, 1997 Citations: 1997 T.C. Memo. 107, 73 T.C.M. 2154, 1997 Tax Ct. Memo LEXIS 128 Docket Number: Docket No. 3978-94
Sicari v. Commissioner Date Filed: March 3rd, 1997 Citations: 1997 T.C. Memo. 104, 73 T.C.M. 2136, 1997 Tax Ct. Memo LEXIS 125 Docket Number: Docket No. 11761-95
Madioni v. Commissioner Date Filed: March 3rd, 1997 Citations: 1997 T.C. Memo. 108, 73 T.C.M. 2157, 1997 Tax Ct. Memo LEXIS 129 Docket Number: Docket No. 20582-95
Ward v. Commissioner Date Filed: March 3rd, 1997 Citations: 1997 T.C. Memo. 106, 73 T.C.M. 2151, 1997 Tax Ct. Memo LEXIS 127 Docket Number: Docket Nos. 2167-95, 19590-95
Smith v. Commissioner Date Filed: March 3rd, 1997 Citations: 1997 T.C. Memo. 109, 73 T.C.M. 2158, 1997 Tax Ct. Memo LEXIS 130 Docket Number: Docket No. 843-95
Estate of Maltaman v. Commissioner Date Filed: March 4th, 1997 Citations: 1997 T.C. Memo. 110, 73 T.C.M. 2162, 1997 Tax Ct. Memo LEXIS 116 Docket Number: Docket No. 3845-95.
Adams v. Commissioner Date Filed: March 4th, 1997 Citations: 1997 T.C. Memo. 111, 73 T.C.M. 2168, 1997 Tax Ct. Memo LEXIS 117 Docket Number: Docket No. 17817-94.
Mullings v. Commissioner Date Filed: March 5th, 1997 Citations: 1997 T.C. Memo. 114, 73 T.C.M. 2186, 1997 Tax Ct. Memo LEXIS 119 Docket Number: Docket No. 8858-95.
ACM Pshp. v. Commissioner Date Filed: March 5th, 1997 Citations: 1997 T.C. Memo. 115, 73 T.C.M. 2189, 1997 Tax Ct. Memo LEXIS 118 Docket Number: Docket No. 10472-93.
KANTOR v. COMMISSIONER Date Filed: March 5th, 1997 Citations: 1997 T.C. Memo. 112, 73 T.C.M. 2170, 1997 Tax Ct. Memo LEXIS 121 Docket Number: Docket No. 20429-93.
Noel v. Commissioner Date Filed: March 5th, 1997 Citations: 1997 T.C. Memo. 113, 73 T.C.M. 2178, 1997 Tax Ct. Memo LEXIS 120 Docket Number: Docket No. 18000-94.
Wilson v. Commissioner Date Filed: March 6th, 1997 Citations: 1997 T.C. Memo. 118, 73 T.C.M. 2251, 1997 Tax Ct. Memo LEXIS 123 Docket Number: Docket Nos. 18481-93, 17723-94.
Wiltzius v. Commissioner Date Filed: March 6th, 1997 Citations: 1997 T.C. Memo. 117, 73 T.C.M. 2243, 1997 Tax Ct. Memo LEXIS 124 Docket Number: Docket Nos. 19235-93, 19344-93.
Pope & Talbot, Inc. v. Commissioner Date Filed: March 6th, 1997 Citations: 1997 T.C. Memo. 116, 73 T.C.M. 2229, 1997 Tax Ct. Memo LEXIS 122 Docket Number: Docket No. 530-93.
Hemmings v. Commissioner Date Filed: March 10th, 1997 Citations: 1997 T.C. Memo. 121, 73 T.C.M. 2266, 1997 Tax Ct. Memo LEXIS 133 Docket Number: Docket Nos. 41407-85, 14270-86, 14273-86, 9710-90.
Bentley v. Commissioner Date Filed: March 10th, 1997 Citations: 1997 T.C. Memo. 119, 73 T.C.M. 2254, 1997 Tax Ct. Memo LEXIS 135 Docket Number: Docket Nos. 16067-95, 16070-95.
Welch v. Commissioner Date Filed: March 10th, 1997 Citations: 1997 T.C. Memo. 120, 73 T.C.M. 2256, 1997 Tax Ct. Memo LEXIS 134 Docket Number: Docket No. 26800-92.
Tolbert v. Commissioner Date Filed: March 10th, 1997 Citations: 1997 T.C. Memo. 123, 73 T.C.M. 2280, 1997 Tax Ct. Memo LEXIS 131 Docket Number: Docket No. 3978-95
Maranto v. Commissioner Date Filed: March 10th, 1997 Citations: 1997 T.C. Memo. 122, 73 T.C.M. 2276, 1997 Tax Ct. Memo LEXIS 132 Docket Number: Docket No. 19822-95.
Burke v. Commissioner Date Filed: March 17th, 1997 Citations: 1997 T.C. Memo. 127, 73 T.C.M. 2291, 1997 Tax Ct. Memo LEXIS 155 Docket Number: Docket No. 18772-93
Martinez v. Commissioner Date Filed: March 17th, 1997 Citations: 1997 T.C. Memo. 126, 73 T.C.M. 2289, 1997 Tax Ct. Memo LEXIS 138 Docket Number: Docket No. 27007-95
Charlotte Aircraft Corp. v. Commissioner Date Filed: March 17th, 1997 Citations: 1997 T.C. Memo. 124, 73 T.C.M. 2283, 1997 Tax Ct. Memo LEXIS 136 Docket Number: Docket No. 2582-96
Fredrickson v. Commissioner Date Filed: March 17th, 1997 Citations: 1997 T.C. Memo. 125, 73 T.C.M. 2287, 1997 Tax Ct. Memo LEXIS 137 Docket Number: Docket No. 24751-95
Phillips v. Commissioner Date Filed: March 17th, 1997 Citations: 1997 T.C. Memo. 128, 73 T.C.M. 2296, 1997 Tax Ct. Memo LEXIS 140 Docket Number: Docket No. 8990-95
Collins v. Commissioner Date Filed: March 17th, 1997 Citations: 1997 T.C. Memo. 129, 73 T.C.M. 2305, 1997 Tax Ct. Memo LEXIS 142 Docket Number: Docket No. 7938-95
Spencer Med. Assocs. v. Commissioner Date Filed: March 17th, 1997 Citations: 1997 T.C. Memo. 130, 73 T.C.M. 2309, 1997 Tax Ct. Memo LEXIS 146 Docket Number: Docket No. 17212-95
Mercer v. Commissioner Date Filed: March 17th, 1997 Citations: 1997 T.C. Memo. 131, 73 T.C.M. 2312, 1997 Tax Ct. Memo LEXIS 145 Docket Number: Docket No. 1666-95
Morgan v. Commissioner Date Filed: March 18th, 1997 Citations: 1997 T.C. Memo. 132, 73 T.C.M. 2313, 1997 Tax Ct. Memo LEXIS 144 Docket Number: Docket No. 15590-94
McHan v. Commissioner Date Filed: March 18th, 1997 Citations: 1997 T.C. Memo. 139, 73 T.C.M. 2342, 1997 Tax Ct. Memo LEXIS 161 Docket Number: Docket No. 550-92
DeSantis v. Commissioner Date Filed: March 18th, 1997 Citations: 1997 T.C. Memo. 141, 73 T.C.M. 2349, 1997 Tax Ct. Memo LEXIS 163 Docket Number: Docket Nos. 5766-90, 13108-91
Whelpley v. Commissioner Date Filed: March 18th, 1997 Citations: 1997 T.C. Memo. 142, 73 T.C.M. 2367, 1997 Tax Ct. Memo LEXIS 164 Docket Number: Docket Nos. 21644-93, 21690-93
Estate of Beaton v. Comm'r Date Filed: March 18th, 1997 Citations: 1997 T.C. Memo. 140, 73 T.C.M. 2345, 1997 Tax Ct. Memo LEXIS 162 Docket Number: Docket Nos. 28181-92, 28182-92
WAPNICK v. COMMISSIONER Date Filed: March 18th, 1997 Citations: 1997 T.C. Memo. 133, 73 T.C.M. 2317, 1997 Tax Ct. Memo LEXIS 143 Docket Number: Docket No. 269-94
Roman v. Commissioner Date Filed: March 19th, 1997 Citations: 1997 T.C. Memo. 143, 73 T.C.M. 2375, 1997 Tax Ct. Memo LEXIS 166 Docket Number: Docket No. 4370-95
Koerner v. Commissioner Date Filed: March 19th, 1997 Citations: 1997 T.C. Memo. 144, 73 T.C.M. 2386, 1997 Tax Ct. Memo LEXIS 167 Docket Number: Docket No. 8635-96
Bennett v. Commissioner Date Filed: March 19th, 1997 Citations: 1997 T.C. Memo. 145, 73 T.C.M. 2389, 1997 Tax Ct. Memo LEXIS 168 Docket Number: Docket No. 21163-94
Miller v. Commissioner Date Filed: March 21st, 1997 Citations: 1997 T.C. Memo. 134, 73 T.C.M. 2319, 1997 Tax Ct. Memo LEXIS 147 Docket Number: Docket No. 22733-92
Berst v. Commissioner Date Filed: March 21st, 1997 Citations: 1997 T.C. Memo. 137, 73 T.C.M. 2338, 73 Fair Empl. Prac. Cas. (BNA) 737, 1997 Tax Ct. Memo LEXIS 150 Docket Number: Docket No. 5346-95
Bachynsky v. Commissioner Date Filed: March 21st, 1997 Citations: 1997 T.C. Memo. 138, 73 T.C.M. 2340, 1997 Tax Ct. Memo LEXIS 151 Docket Number: Docket No. 4597-96
Pan Am. Foods v. Commissioner Date Filed: March 21st, 1997 Citations: 1997 T.C. Memo. 136, 73 T.C.M. 2334, 1997 Tax Ct. Memo LEXIS 149 Docket Number: Docket No. 4875-94
Wise v. Commissioner Date Filed: March 21st, 1997 Citations: 1997 T.C. Memo. 135, 73 T.C.M. 2324, 1997 Tax Ct. Memo LEXIS 148 Docket Number: Docket Nos. 12079-94, 12080-94
Richards v. Commissioner Date Filed: March 24th, 1997 Citations: 1997 T.C. Memo. 149, 73 T.C.M. 2419, 1997 Tax Ct. Memo LEXIS 172 Docket Number: Docket No. 8922-87
Pert v. Commissioner Date Filed: March 24th, 1997 Citations: 1997 T.C. Memo. 150, 73 T.C.M. 2426, 1997 Tax Ct. Memo LEXIS 173 Docket Number: Docket Nos. 13783-94, 13784-94
O'Rourke v. Commissioner Date Filed: March 24th, 1997 Citations: 1997 T.C. Memo. 152, 73 T.C.M. 2443, 1997 Tax Ct. Memo LEXIS 175 Docket Number: Docket No. 6575-95
Ziporyn v. Commissioner Date Filed: March 24th, 1997 Citations: 1997 T.C. Memo. 151, 73 T.C.M. 2440, 1997 Tax Ct. Memo LEXIS 174 Docket Number: Docket No. 12515-95
Chapman v. Commissioner Date Filed: March 26th, 1997 Citations: 1997 T.C. Memo. 147, 73 T.C.M. 2405, 1997 Tax Ct. Memo LEXIS 170 Docket Number: Docket Nos. 20342-94, 20363-94, 20560-94
Mostaan v. Commissioner Date Filed: March 26th, 1997 Citations: 1997 T.C. Memo. 155, 73 T.C.M. 2464, 1997 Tax Ct. Memo LEXIS 178 Docket Number: Docket No. 11644-95
Chan v. Commissioner Date Filed: March 26th, 1997 Citations: 1997 T.C. Memo. 154, 73 T.C.M. 2455, 1997 Tax Ct. Memo LEXIS 176 Docket Number: Docket Nos. 2993-95, 3058-95
Bohannon v. Commissioner Date Filed: March 26th, 1997 Citations: 1997 T.C. Memo. 153, 73 T.C.M. 2446, 1997 Tax Ct. Memo LEXIS 177 Docket Number: Docket No. 20925-92
3-Koam Co. v. Commissioner Date Filed: March 26th, 1997 Citations: 1997 T.C. Memo. 148, 73 T.C.M. 2415, 1997 Tax Ct. Memo LEXIS 169 Docket Number: Docket No. 4232-95
Sands v. Commissioner Date Filed: March 26th, 1997 Citations: 1997 T.C. Memo. 146, 73 T.C.M. 2398, 1997 Tax Ct. Memo LEXIS 171 Docket Number: Docket Nos. 491-94, 888-94, 955-94
Clark v. Commissioner Date Filed: March 31st, 1997 Citations: 1997 T.C. Memo. 156, 73 T.C.M. 2466, 1997 Tax Ct. Memo LEXIS 183 Docket Number: Docket No. 7144-96
Austin v. Commissioner Date Filed: March 31st, 1997 Citations: 1997 T.C. Memo. 157, 73 T.C.M. 2470, 1997 Tax Ct. Memo LEXIS 179 Docket Number: Docket Nos. 15710-94, 16009-94
Fitzpatrick v. Commissioner Date Filed: March 31st, 1997 Citations: 1997 T.C. Memo. 158, 73 T.C.M. 2479, 1997 Tax Ct. Memo LEXIS 180 Docket Number: Docket No. 9269-94
Fohrmeister v. Commissioner Date Filed: March 31st, 1997 Citations: 1997 T.C. Memo. 159, 73 T.C.M. 2483, 1997 Tax Ct. Memo LEXIS 181 Docket Number: Docket No. 11748-95
Stevedoring Servs. of Am. v. Commissioner Date Filed: March 31st, 1997 Citations: 1997 T.C. Memo. 160, 73 T.C.M. 2487, 1997 Tax Ct. Memo LEXIS 182 Docket Number: Docket No. 13399-95
Estate of Dickerson v. Commissioner Date Filed: April 1st, 1997 Citations: 1997 T.C. Memo. 165, 73 T.C.M. 2506, 1997 Tax Ct. Memo LEXIS 185 Docket Number: Docket Nos. 23458-94, 23459-94, 23518-94
Schlicher v. Commissioner Date Filed: April 1st, 1997 Citations: 1997 T.C. Memo. 163, 73 T.C.M. 2501, 1997 Tax Ct. Memo LEXIS 186 Docket Number: Docket No. 21305-94
De Ocampo v. Commissioner Date Filed: April 1st, 1997 Citations: 1997 T.C. Memo. 161, 73 T.C.M. 2490, 1997 Tax Ct. Memo LEXIS 189 Docket Number: Docket No. 11624-94
Morton v. Commissioner Date Filed: April 1st, 1997 Citations: 1997 T.C. Memo. 166, 73 T.C.M. 2520, 1997 Tax Ct. Memo LEXIS 184 Docket Number: Docket No. 26651-93
Cordes Fin. Corp. v. Commissioner Date Filed: April 1st, 1997 Citations: 1997 T.C. Memo. 162, 73 T.C.M. 2493, 1997 Tax Ct. Memo LEXIS 188 Docket Number: Docket No. 27258-93
Vidaurre v. Commissioner Date Filed: April 1st, 1997 Citations: 1997 T.C. Memo. 164, 73 T.C.M. 2504, 1997 Tax Ct. Memo LEXIS 187 Docket Number: Docket No. 881-95
Sainte Claire Corp. v. Commissioner Date Filed: April 7th, 1997 Citations: 1997 T.C. Memo. 171, 73 T.C.M. 2540, 1997 Tax Ct. Memo LEXIS 195 Docket Number: Docket Nos. 5921-95, 5922-95.
Holowinski v. Commissioner Date Filed: April 7th, 1997 Citations: 1997 T.C. Memo. 168, 73 T.C.M. 2532, 1997 Tax Ct. Memo LEXIS 192 Docket Number: Docket No. 4726-96
Landreth v. Commissioner Date Filed: April 7th, 1997 Citations: 1997 T.C. Memo. 169, 73 T.C.M. 2536, 1997 Tax Ct. Memo LEXIS 193 Docket Number: Docket No. 3487-95
Lee v. Commissioner Date Filed: April 7th, 1997 Citations: 1997 T.C. Memo. 172, 73 T.C.M. 2545, 1997 Tax Ct. Memo LEXIS 196 Docket Number: Docket Nos. 8043-84, 43467-85, 32625-88
Zaklama v. Commissioner Date Filed: April 7th, 1997 Citations: 1997 T.C. Memo. 170, 73 T.C.M. 2539, 1997 Tax Ct. Memo LEXIS 194 Docket Number: Docket No. 7455-93
Markham v. Commissioner Date Filed: April 7th, 1997 Citations: 1997 T.C. Memo. 167, 73 T.C.M. 2530, 1997 Tax Ct. Memo LEXIS 191 Docket Number: Docket No. 23398-96
Caskey v. Commissioner Date Filed: April 7th, 1997 Citations: 1997 T.C. Memo. 173, 73 T.C.M. 2549, 1997 Tax Ct. Memo LEXIS 190 Docket Number: Docket No. 10864-95
Estate of Hogard v. Commissioner Date Filed: April 8th, 1997 Citations: 1997 T.C. Memo. 174, 73 T.C.M. 2552, 1997 Tax Ct. Memo LEXIS 197 Docket Number: Docket Nos. 3319-89, 19780-89, 27132-89, 27225-89
L.L. Bean, Inc. v. Commissioner Date Filed: April 9th, 1997 Citations: 1997 T.C. Memo. 175, 73 T.C.M. 2560, 1997 Tax Ct. Memo LEXIS 198 Docket Number: Docket Nos. 16379-94, 16380-94
Robson v. Commissioner Date Filed: April 10th, 1997 Citations: 1997 T.C. Memo. 176, 73 T.C.M. 2574, 1997 Tax Ct. Memo LEXIS 199 Docket Number: Docket Nos. 23456-94, 23884-94
McCoy v. Commissioner Date Filed: April 14th, 1997 Citations: 1997 T.C. Memo. 177, 73 T.C.M. 2578, 1997 Tax Ct. Memo LEXIS 200 Docket Number: Docket No. 9638-95
Pyron v. Commissioner Date Filed: April 14th, 1997 Citations: 1997 T.C. Memo. 178, 73 T.C.M. 2581, 1997 Tax Ct. Memo LEXIS 201 Docket Number: Docket No. 13906-95
Fraser v. Commissioner Date Filed: April 15th, 1997 Citations: 1997 T.C. Memo. 182, 73 T.C.M. 2592, 1997 Tax Ct. Memo LEXIS 204 Docket Number: Docket No. 18668-95
Estrada v. Commissioner Date Filed: April 15th, 1997 Citations: 1997 T.C. Memo. 180, 73 T.C.M. 2585, 1997 Tax Ct. Memo LEXIS 203 Docket Number: Docket No. 6241-95
Marquis v. Commissioner Date Filed: April 15th, 1997 Citations: 1997 T.C. Memo. 179, 73 T.C.M. 2584, 1997 Tax Ct. Memo LEXIS 202 Docket Number: Docket No. 23372-94
Shih v. Commissioner Date Filed: April 15th, 1997 Citations: 1997 T.C. Memo. 181, 73 T.C.M. 2588, 1997 Tax Ct. Memo LEXIS 205 Docket Number: Docket No. 12738-95.
Estate of Neff v. Commissioner Date Filed: April 21st, 1997 Citations: 1997 T.C. Memo. 186, 73 T.C.M. 2606, 1997 Tax Ct. Memo LEXIS 210 Docket Number: Docket No. 1426-95
Lavallee v. Commissioner Date Filed: April 21st, 1997 Citations: 1997 T.C. Memo. 183, 73 T.C.M. 2594, 1997 Tax Ct. Memo LEXIS 212 Docket Number: Docket No. 1604-95
Kelly v. Commissioner Date Filed: April 21st, 1997 Citations: 1997 T.C. Memo. 185, 73 T.C.M. 2603, 1997 Tax Ct. Memo LEXIS 209 Docket Number: Docket No. 10304-94
Hirsh v. Commissioner Date Filed: April 21st, 1997 Citations: 1997 T.C. Memo. 184, 73 T.C.M. 2601, 1997 Tax Ct. Memo LEXIS 211 Docket Number: Docket No. 2657-95
Roots v. Commissioner Date Filed: April 21st, 1997 Citations: 1997 T.C. Memo. 187, 73 T.C.M. 2609, 1997 Tax Ct. Memo LEXIS 208 Docket Number: Docket No. 19287-95
Barge v. Commissioner Date Filed: April 23rd, 1997 Citations: 1997 T.C. Memo. 188, 73 T.C.M. 2615, 1997 Tax Ct. Memo LEXIS 221 Docket Number: Docket No. 230-92
Petrocine v. Commissioner Date Filed: April 23rd, 1997 Citations: 1997 T.C. Memo. 189, 73 T.C.M. 2619, 1997 Tax Ct. Memo LEXIS 222 Docket Number: Docket Nos. 15828-94, 5424-95
Kochansky v. Commissioner Date Filed: April 24th, 1997 Citations: 1997 T.C. Memo. 192, 73 T.C.M. 2635, 1997 Tax Ct. Memo LEXIS 224 Docket Number: Docket No. 21791-93
Courbois v. Commissioner Date Filed: April 24th, 1997 Citations: 1997 T.C. Memo. 190, 73 T.C.M. 2624, 1997 Tax Ct. Memo LEXIS 226 Docket Number: Docket No. 24296-93
GORDON v. COMMISSIONER Date Filed: April 24th, 1997 Citations: 1997 T.C. Memo. 193, 73 T.C.M. 2638, 1997 Tax Ct. Memo LEXIS 223 Docket Number: Docket Nos. 9887-95, 9900-95
Buck v. Commissioner Date Filed: April 24th, 1997 Citations: 1997 T.C. Memo. 191, 73 T.C.M. 2630, 1997 Tax Ct. Memo LEXIS 225 Docket Number: Docket No. 5719-95
Goodrich v. Commissioner Date Filed: April 28th, 1997 Citations: 1997 T.C. Memo. 194, 73 T.C.M. 2651, 1997 Tax Ct. Memo LEXIS 229 Docket Number: Docket No. 22249-94
Estate of Brown v. Commissioner Date Filed: April 28th, 1997 Citations: 1997 T.C. Memo. 195, 73 T.C.M. 2655, 1997 Tax Ct. Memo LEXIS 230 Docket Number: Docket No. 13081-95
Gibbs v. Commissioner Date Filed: April 29th, 1997 Citations: 1997 T.C. Memo. 196, 73 T.C.M. 2669, 1997 Tax Ct. Memo LEXIS 232 Docket Number: Docket No. 26551-95
Sims v. Commissioner Date Filed: April 29th, 1997 Citations: 1997 T.C. Memo. 197, 73 T.C.M. 2673, 1997 Tax Ct. Memo LEXIS 231 Docket Number: Docket No. 14600-95
Coward v. Commissioner Date Filed: April 30th, 1997 Citations: 1997 T.C. Memo. 198, 73 T.C.M. 2674, 1997 Tax Ct. Memo LEXIS 233 Docket Number: Docket No. 22986-89
Chiu v. Commissioner Date Filed: April 30th, 1997 Citations: 1997 T.C. Memo. 199, 73 T.C.M. 2679, 1997 Tax Ct. Memo LEXIS 234 Docket Number: Docket No. 5197-95
Raney v. Commissioner Date Filed: May 1st, 1997 Citations: 1997 T.C. Memo. 200, 73 T.C.M. 2687, 1997 Tax Ct. Memo LEXIS 235 Docket Number: Docket No. 4039-95