Volume 1983

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

4 of 8

Franks v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 307, 46 T.C.M. 307, 1983 Tax Ct. Memo LEXIS 482
Docket Number: Docket No. 4420-82.

Rigby v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 306, 46 T.C.M. 305, 1983 Tax Ct. Memo LEXIS 481
Docket Number: Docket No. 2318-81.

Brooks v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 304, 46 T.C.M. 299, 1983 Tax Ct. Memo LEXIS 479
Docket Number: Docket No. 1958-80

Burnham v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 309, 46 T.C.M. 311, 1983 Tax Ct. Memo LEXIS 478
Docket Number: Docket No. 19603-81.

Marler v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 311, 46 T.C.M. 315, 1983 Tax Ct. Memo LEXIS 477
Docket Number: Docket No. 6334-80.

Garcia v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 310, 46 T.C.M. 312, 1983 Tax Ct. Memo LEXIS 476
Docket Number: Docket No. 4223-78.

Estate of Simeone v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 317, 46 T.C.M. 330, 1983 Tax Ct. Memo LEXIS 472
Docket Number: Docket No. 16253-80.

Johnson v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 313, 46 T.C.M. 318, 1983 Tax Ct. Memo LEXIS 468
Docket Number: Docket No. 10223-77.

Canzano v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 320, 46 T.C.M. 368, 1983 Tax Ct. Memo LEXIS 475
Docket Number: Docket No. 6718-77.

Morgan v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 314, 46 T.C.M. 321, 1983 Tax Ct. Memo LEXIS 469
Docket Number: Docket No. 2708-82.

Stoller v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 319, 46 T.C.M. 345, 1983 Tax Ct. Memo LEXIS 474
Docket Number: Docket No. 8731-72.

Estate of Boyd v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 316, 46 T.C.M. 328, 1983 Tax Ct. Memo LEXIS 471
Docket Number: Docket No. 28651-81.

Poe v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 312, 46 T.C.M. 316, 1983 Tax Ct. Memo LEXIS 467
Docket Number: Docket No. 14517-81.

Lang v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 318, 46 T.C.M. 335, 1983 Tax Ct. Memo LEXIS 473
Docket Number: Docket No. 28956-81

Scott v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 315, 46 T.C.M. 325, 1983 Tax Ct. Memo LEXIS 470
Docket Number: Docket No. 10224-77.

Russo v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 324, 46 T.C.M. 388, 1983 Tax Ct. Memo LEXIS 465
Docket Number: Docket Nos. 24781-81, 5017-82.

Estate of Nelson v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 321, 46 T.C.M. 377, 1983 Tax Ct. Memo LEXIS 462
Docket Number: Docket No. 10491-81.

Kelley v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 322, 46 T.C.M. 380, 1983 Tax Ct. Memo LEXIS 463
Docket Number: Docket No. 6635-82.

McCabe v. Comm'r

Date Filed:
Citations: 1983 T.C. Memo. 325, 46 T.C.M. 390, 1983 Tax Ct. Memo LEXIS 466
Docket Number: Docket No. 2502-82.

Peck v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 334, 46 T.C.M. 405, 1983 Tax Ct. Memo LEXIS 459
Docket Number: Docket No. 6307-74.

Nielsen v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 326, 46 T.C.M. 394, 1983 Tax Ct. Memo LEXIS 451
Docket Number: Docket No. 3644-74.

Good v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 327, 46 T.C.M. 395, 1983 Tax Ct. Memo LEXIS 452
Docket Number: Docket No. 16636-81.

Miraglia v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 336, 46 T.C.M. 407, 1983 Tax Ct. Memo LEXIS 461
Docket Number: Docket No. 4626-74.

Nelson v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 335, 46 T.C.M. 406, 1983 Tax Ct. Memo LEXIS 460
Docket Number: Docket No. 5711-74.

McMann v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 328, 46 T.C.M. 397, 1983 Tax Ct. Memo LEXIS 453
Docket Number: Docket No. 7307-74.

Smith v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 330, 46 T.C.M. 400, 1983 Tax Ct. Memo LEXIS 455
Docket Number: Docket No. 4244-74.

Lambert v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 331, 46 T.C.M. 401, 1983 Tax Ct. Memo LEXIS 456
Docket Number: Docket No. 8625-74.

Keeland v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 329, 46 T.C.M. 398, 1983 Tax Ct. Memo LEXIS 454
Docket Number: Docket No. 7211-74.

Salmon v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 332, 46 T.C.M. 402, 1983 Tax Ct. Memo LEXIS 457
Docket Number: Docket No. 6869-74.

Salmon v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 333, 46 T.C.M. 403, 1983 Tax Ct. Memo LEXIS 458
Docket Number: Docket No. 6868-74.

Estate of Benham v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 337, 46 T.C.M. 408, 1983 Tax Ct. Memo LEXIS 448
Docket Number: Docket No. 16224-80.

Cunningham v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 338, 46 T.C.M. 412, 1983 Tax Ct. Memo LEXIS 449
Docket Number: Docket No. 30145-81.

Levine v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 342, 46 T.C.M. 426, 1983 Tax Ct. Memo LEXIS 443
Docket Number: Docket No. 17978-80.

Moren v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 344, 46 T.C.M. 445, 1983 Tax Ct. Memo LEXIS 445
Docket Number: Docket No. 3922-81

Graf v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 346, 46 T.C.M. 450, 1983 Tax Ct. Memo LEXIS 447
Docket Number: Docket No. 5009-81.

Merritt v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 340, 46 T.C.M. 422, 1983 Tax Ct. Memo LEXIS 441
Docket Number: Docket No. 14758-82.

Pfersching v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 341, 46 T.C.M. 424, 1983 Tax Ct. Memo LEXIS 442
Docket Number: Docket No. 29046-81.

G&G Records, Inc. v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 343, 46 T.C.M. 430, 1983 Tax Ct. Memo LEXIS 444
Docket Number: Docket Nos. 20305-80, 20306-80, 20307-80.

Monesmith v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 345, 46 T.C.M. 446, 1983 Tax Ct. Memo LEXIS 446
Docket Number: Docket Nos. 12397-81, 12406-81.

McEneaney v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 347, 46 T.C.M. 453, 1983 Tax Ct. Memo LEXIS 438
Docket Number: Docket No. 16161-80.

Sweet v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 348, 46 T.C.M. 456, 1983 Tax Ct. Memo LEXIS 439
Docket Number: Docket Nos. 7188-81, 20395-81.

Simmons v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 349, 46 T.C.M. 458, 1983 Tax Ct. Memo LEXIS 440
Docket Number: Docket Nos. 24544-81, 9133-82.

Crock v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 351, 46 T.C.M. 464, 1983 Tax Ct. Memo LEXIS 436
Docket Number: Docket No. 20553-80.

Schulz v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 350, 46 T.C.M. 463, 1983 Tax Ct. Memo LEXIS 435
Docket Number: Docket No. 30356-81.

Moore v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 352, 46 T.C.M. 473, 1983 Tax Ct. Memo LEXIS 437
Docket Number: Docket Nos. 8538-79, 8539-79, 8540-79, 8541-79, 8542-79, 8543-79, 8544-79, 21865-80.

Lefkowitz v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 356, 46 T.C.M. 485, 1983 Tax Ct. Memo LEXIS 434
Docket Number: Docket No. 5985-80.

Estate of Hall v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 355, 46 T.C.M. 479, 1983 Tax Ct. Memo LEXIS 433
Docket Number: Docket No. 19992-80.

Kehew v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 354, 46 T.C.M. 478, 1983 Tax Ct. Memo LEXIS 432
Docket Number: Docket No. 13545-82.

Parker Tree Farms, Inc. v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 357, 46 T.C.M. 493, 1983 Tax Ct. Memo LEXIS 424
Docket Number: Docket Nos. 5431-76, 5432-76, 5433-76.

Suttie v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 358, 46 T.C.M. 516, 1983 Tax Ct. Memo LEXIS 425
Docket Number: Docket No. 6242-82.

Williams v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 360, 46 T.C.M. 523, 1983 Tax Ct. Memo LEXIS 427
Docket Number: Docket No. 17275-81.

Hart v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 364, 46 T.C.M. 530, 1983 Tax Ct. Memo LEXIS 431
Docket Number: Docket No. 457-80.

Michaud v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 363, 46 T.C.M. 528, 1983 Tax Ct. Memo LEXIS 430
Docket Number: Docket No. 26707-81.

Horne v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 362, 46 T.C.M. 526, 1983 Tax Ct. Memo LEXIS 429
Docket Number: Docket No. 5356-82.

Schaefer v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 361, 46 T.C.M. 524, 1983 Tax Ct. Memo LEXIS 428
Docket Number: Docket No. 27590-81.

Caputo v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 359, 46 T.C.M. 521, 1983 Tax Ct. Memo LEXIS 426
Docket Number: Docket No. 8479-78

Knighton v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 366, 46 T.C.M. 546, 1983 Tax Ct. Memo LEXIS 422
Docket Number: Docket No. 21743-81

Gleixner v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 365, 46 T.C.M. 545, 1983 Tax Ct. Memo LEXIS 421
Docket Number: Docket No. 19913-80.

Gallo v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 367, 46 T.C.M. 548, 1983 Tax Ct. Memo LEXIS 423
Docket Number: Docket No. 8426-78.

Henderson v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 372, 46 T.C.M. 566, 1983 Tax Ct. Memo LEXIS 419
Docket Number: Docket No. 11970-81

Estate of Hirsch v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 371, 46 T.C.M. 559, 1983 Tax Ct. Memo LEXIS 418
Docket Number: Docket No. 13984-80.

Cornell v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 370, 46 T.C.M. 555, 1983 Tax Ct. Memo LEXIS 417
Docket Number: Docket No. 29837-81.

Uranga v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 373, 46 T.C.M. 567, 1983 Tax Ct. Memo LEXIS 420
Docket Number: Docket Nos. 6441-80, 9483-80.

Le Clair v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 369, 46 T.C.M. 554, 1983 Tax Ct. Memo LEXIS 416
Docket Number: Docket No. 12099-82.

Swecker v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 368, 46 T.C.M. 552, 1983 Tax Ct. Memo LEXIS 415
Docket Number: Docket No. 16078-81.

Barnhill v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 375, 46 T.C.M. 577, 1983 Tax Ct. Memo LEXIS 413
Docket Number: Docket Nos. 12567-78, 12568-78.

Allen v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 374, 46 T.C.M. 574, 1983 Tax Ct. Memo LEXIS 412
Docket Number: Docket No. 24111-81.

Purvis v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 376, 46 T.C.M. 593, 1983 Tax Ct. Memo LEXIS 414
Docket Number: Docket No. 16433-81.

Osbourne v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 379, 46 T.C.M. 611, 1983 Tax Ct. Memo LEXIS 409
Docket Number: Docket No. 25564-81

Estate of Patterson v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 381, 46 T.C.M. 618, 1983 Tax Ct. Memo LEXIS 411
Docket Number: Docket No. 15864-79.

Dapice v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 377, 46 T.C.M. 598, 1983 Tax Ct. Memo LEXIS 407
Docket Number: Docket No. 7744-80.

Buchholz v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 378, 46 T.C.M. 608, 1983 Tax Ct. Memo LEXIS 408
Docket Number: Docket No. 4351-79.

Krampf v. Comm'r

Date Filed:
Citations: 1983 T.C. Memo. 382, 46 T.C.M. 627, 1983 Tax Ct. Memo LEXIS 405
Docket Number: Docket No. 8341-78

Lazar v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 383, 46 T.C.M. 636, 1983 Tax Ct. Memo LEXIS 406
Docket Number: Docket No. 6470-82.

Hallam v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 384, 46 T.C.M. 638, 1983 Tax Ct. Memo LEXIS 404
Docket Number: Docket No. 15480-80.

Wheeler v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 385, 46 T.C.M. 642, 1983 Tax Ct. Memo LEXIS 403
Docket Number: Docket Nos. 4346-80, 4347-80.

Hindman v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 389, 46 T.C.M. 649, 1983 Tax Ct. Memo LEXIS 401
Docket Number: Docket No. 30085-81.

Schneier v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 390, 46 T.C.M. 653, 1983 Tax Ct. Memo LEXIS 402
Docket Number: Docket No. 8277-82.

Mele v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 387, 46 T.C.M. 646, 1983 Tax Ct. Memo LEXIS 399
Docket Number: Docket No. 9817-80.

Hearnsberger v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 386, 46 T.C.M. 645, 1983 Tax Ct. Memo LEXIS 398
Docket Number: Docket No. 6157-82

Ailes v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 388, 46 T.C.M. 648, 1983 Tax Ct. Memo LEXIS 400
Docket Number: Docket No. 22651-81.

Chaffin v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 394, 46 T.C.M. 673, 1983 Tax Ct. Memo LEXIS 397
Docket Number: Docket No. 7823-80.

Kovens v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 391, 46 T.C.M. 657, 1983 Tax Ct. Memo LEXIS 394
Docket Number: Docket Nos. 5327-72, 240-76, 241-76.

Wichacheewa v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 392, 46 T.C.M. 666, 1983 Tax Ct. Memo LEXIS 395
Docket Number: Docket No. 24905-81.

Campbell v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 393, 46 T.C.M. 668, 1983 Tax Ct. Memo LEXIS 396
Docket Number: Docket No. 12868-81.

Barnes v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 396, 46 T.C.M. 686, 1983 Tax Ct. Memo LEXIS 392
Docket Number: Docket No. 7406-81.

Eyler v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 397, 46 T.C.M. 690, 1983 Tax Ct. Memo LEXIS 393
Docket Number: Docket No. 8482-79.

Proskauer v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 395, 46 T.C.M. 679, 1983 Tax Ct. Memo LEXIS 391
Docket Number: Docket No. 10271-81.

Johnson v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 398, 46 T.C.M. 694, 1983 Tax Ct. Memo LEXIS 390
Docket Number: Docket No. 10888-81

Dyer v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 404, 46 T.C.M. 728, 1983 Tax Ct. Memo LEXIS 386
Docket Number: Docket Nos. 18676-81, 18677-81, 18678-81.

Heath v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 399, 46 T.C.M. 698, 1983 Tax Ct. Memo LEXIS 381
Docket Number: Docket No. 216-81.

Estate of Bateman v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 400, 46 T.C.M. 702, 1983 Tax Ct. Memo LEXIS 382
Docket Number: Docket No. 8613-80.

Guinn v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 401, 46 T.C.M. 709, 1983 Tax Ct. Memo LEXIS 383
Docket Number: Docket No. 13538-79

David v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 405, 46 T.C.M. 730, 1983 Tax Ct. Memo LEXIS 387
Docket Number: Docket No. 7379-82.

Jolar Cinema, Inc. v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 403, 46 T.C.M. 721, 1983 Tax Ct. Memo LEXIS 385
Docket Number: Docket Nos. 15904-79, 15990-79, 1658-80, 1659-80, 9856-80, 9858-80, 9859-80, 9860-80, 9861-80, 9862,80, 9863-80, 9864-80, 9865-80, 9952-80, 9953-80, 9954-80, 9955-80, 9956-80, 9957-80, 9958-80, 9959-80, 9960-80, 9961-80, 14159-80, 16532-80, 17427-80, 17908-80, 22730-80, 6634-81, 6777-81, 6875-81, 9238-81, 9932-81, 9933-81, 11202-81, 11336-81.

Martin v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 407, 46 T.C.M. 732, 1983 Tax Ct. Memo LEXIS 389
Docket Number: Docket No. 7807-81.

Burns v. Commissioner

Date Filed:
Citations: 1983 T.C. Memo. 402, 46 T.C.M. 720, 1983 Tax Ct. Memo LEXIS 384
Docket Number: Docket No. 4094-82
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