Decisions from Vol. 32 of T.C. Reporter Series

32 T.C. 1 - ALVORD v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1 - ROSE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1 - ROSE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 5 - ESTATE OF DOUGLAS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 5 - ESTATE OF DOUGLAS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 11 - McNAMARA v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 11 - McNAMARA v. COMMISSIONER, United States Tax Court.

32 T.C.M. 18 - ELLISTON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 18 - ELLISTON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 19 - MODIANO-SCHNEIDER, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 19 - MODIANO-SCHNEIDER, INC. v. COMMISSIONER, United States Tax Court.

32 T.C. 22 - H. J. HEINZ CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 24 - CRISP v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 24 - CRISP v. COMMISSIONER, United States Tax Court.

32 T.C.M. 27 - KILROY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 27 - KILROY v. COMMISSIONER, United States Tax Court.

32 T.C. 31 - OIL CITY SAND & GRAVEL CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 31 - WRIGHT v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 31 - WRIGHT v. COMMISSIONER, United States Tax Court.

32 T.C.M. 33 - ALBERGOTTIE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 33 - ALBERGOTTIE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 35 - BELISLE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 35 - BELISLE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 36 - SAUBERT v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 36 - SAUBERT v. COMMISSIONER, United States Tax Court.

32 T.C.M. 37 - OPPENHEIM v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 37 - OPPENHEIM v. COMMISSIONER, United States Tax Court.

32 T.C. 39 - COLUMBIA BROADCASTING SYSTEM, INC. OF CALIFORNIA v. COMMISSIONER, United States Tax Court.

32 T.C.M. 42 - FOSTER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 42 - FOSTER v. COMMISSIONER, United States Tax Court.

32 T.C. 43 - DENVER & RIO GRANDE WESTERN RAILROAD CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 48 - FOSTER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 48 - FOSTER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 52 - KENNEDY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 52 - KENNEDY v. COMMISSIONER, United States Tax Court.

32 T.C.M. 58 - HAYUTIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 58 - HAYUTIN v. COMMISSIONER, United States Tax Court.

32 T.C. 60 - HEWITT-ROBINS INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 64 - LUNSFORD v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 64 - LUNSFORD v. COMMISSIONER, United States Tax Court.

32 T.C.M. 68 - FUGATE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 68 - FUGATE v. COMMISSIONER, United States Tax Court.

32 T.C. 70 - BASIN OIL CO. OF CALIFORNIA v. COMMISSIONER, United States Tax Court.

32 T.C.M. 70 - CLODFELTER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 70 - CLODFELTER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 72 - ESPINOSA v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 72 - ESPINOSA v. COMMISSIONER, United States Tax Court.

32 T.C.M. 74 - FRAZIER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 74 - FRAZIER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 77 - ESTATE OF HOSMER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 77 - ESTATE OF HOSMER v. COMMISSIONER, United States Tax Court.

32 T.C. 80 - HICKOK v. COMMISSIONER, United States Tax Court.

32 T.C.M. 82 - SAPPHIRE LANDS, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 82 - SAPPHIRE LANDS, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 88 - KARRH v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 88 - KARRH v. COMMISSIONER, United States Tax Court.

32 T.C.M. 92 - CAMENISCH v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 92 - CAMENISCH v. COMMISSIONER, United States Tax Court.

32 T.C. 93 - I. A. DRESS CO., INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 94 - STONE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 94 - STONE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 97 - VARNER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 97 - VARNER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 102 - TRACY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 102 - TRACY v. COMMISSIONER, United States Tax Court.

32 T.C. 104 - BRYAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 105 - DELAWARE TRUCKING CO., INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 105 - DELAWARE TRUCKING CO., INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 115 - NORDSTROM v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 115 - NORDSTROM v. COMMISSIONER, United States Tax Court.

32 T.C.M. 117 - PRINCE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 117 - PRINCE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 121 - PETTIT v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 121 - PETTIT v. COMMISSIONER, United States Tax Court.

32 T.C.M. 122 - AMERICAN CREDIT CORP. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 122 - AMERICAN CREDIT CORP. v. COMMISSIONER, United States Tax Court.

32 T.C. 135 - KELLEY v. COMMISSIONER, United States Tax Court.

32 T.C.M. 151 - LACEFIELD v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 151 - LACEFIELD v. COMMISSIONER, United States Tax Court.

32 T.C. 154 - WILLIAMSEN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 156 - O'CONNOR v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 156 - O'CONNOR v. COMMISSIONER, United States Tax Court.

32 T.C.M. 158 - BLUM v. COMMISSIONER OF INTERNAL REVENUE, United States Tax Court.

32 T.C.M. (CCH) 158 - BLUM v. COMMISSIONER OF INTERNAL REVENUE, United States Tax Court.

32 T.C.M. 159 - LEISURE DYNAMICS, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 159 - LEISURE DYNAMICS, INC. v. COMMISSIONER, United States Tax Court.

32 T.C. 161 - JANTZER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 169 - WROBLEWSKI v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 169 - WROBLEWSKI v. COMMISSIONER, United States Tax Court.

32 T.C. 173 - JARVIS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 175 - PARKS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 175 - PARKS v. COMMISSIONER, United States Tax Court.

32 T.C. 177 - BENTLEY v. COMMISSIONER, United States Tax Court.

32 T.C. 181 - ERNST v. COMMISSIONER, United States Tax Court.

32 T.C.M. 181 - PATTERSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 181 - PATTERSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 184 - WILLIE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 184 - WILLIE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 186 - MEHRINGER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 186 - MEHRINGER v. COMMISSIONER, United States Tax Court.

32 T.C. 187 - FIELD v. COMMISSIONER, United States Tax Court.

32 T.C.M. 188 - SHIDELER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 188 - SHIDELER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 193 - DINNER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 193 - DINNER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 195 - HAYS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 195 - HAYS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 198 - ZUMSTEIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 198 - ZUMSTEIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 200 - MEADE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 200 - MEADE v. COMMISSIONER, United States Tax Court.

32 T.C. 208 - AMBASSADOR HOTEL CO. OF LOS ANGELES v. COMMISSIONER, United States Tax Court.

32 T.C.M. 210 - ZAKAS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 210 - ZAKAS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 212 - SILBERMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 212 - SILBERMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 216 - DEAL v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 216 - DEAL v. COMMISSIONER, United States Tax Court.

32 T.C.M. 219 - R.B. GRIFFITH COMPANY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 219 - R.B. GRIFFITH COMPANY v. COMMISSIONER, United States Tax Court.

32 T.C. 220 - WINN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 222 - McGUIRE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 222 - McGUIRE v. COMMISSIONER, United States Tax Court.

32 T.C. 225 - ROSENTHAL v. COMMISSIONER, United States Tax Court.

32 T.C. 230 - ROSENSTEIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 234 - CHEYENNE NEWSPAPERS, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 234 - CHEYENNE NEWSPAPERS, INC. v. COMMISSIONER, United States Tax Court.

32 T.C. 239 - WELSH HOMES, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 243 - FOSTER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 243 - FOSTER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 244 - BEINAR v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 244 - BEINAR v. COMMISSIONER, United States Tax Court.

32 T.C.M. 245 - EMORY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 245 - EMORY v. COMMISSIONER, United States Tax Court.

32 T.C.M. 248 - LIPKUS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 248 - LIPKUS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 249 - HANDELMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 249 - HANDELMAN v. COMMISSIONER, United States Tax Court.

32 T.C. 254 - HILL v. COMMISSIONER, United States Tax Court.

32 T.C.M. 255 - PHILLIPS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 255 - PHILLIPS v. COMMISSIONER, United States Tax Court.

32 T.C. 257 - JOHNSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 259 - McLEMORE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 259 - McLEMORE v. COMMISSIONER, United States Tax Court.

32 T.C. 262 - ESTATE OF SCHLOSSER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 265 - JADACH v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 265 - JADACH v. COMMISSIONER, United States Tax Court.

32 T.C.M. 266 - DWYER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 266 - DWYER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 269 - GALIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 269 - GALIN v. COMMISSIONER, United States Tax Court.

32 T.C. 270 - MAYTAG v. COMMISSIONER, United States Tax Court.

32 T.C.M. 272 - LUETZOW v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 272 - LUETZOW v. COMMISSIONER, United States Tax Court.

32 T.C.M. 277 - HODGE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 277 - HODGE v. COMMISSIONER, United States Tax Court.

32 T.C. 283 - ELLIOTT v. COMMISSIONER, United States Tax Court.

32 T.C.M. 283 - PRICE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 283 - PRICE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 286 - RAYWARD v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 286 - RAYWARD v. COMMISSIONER, United States Tax Court.

32 T.C.M. 291 - WILLIAMS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 291 - WILLIAMS v. COMMISSIONER, United States Tax Court.

32 T.C. 292 - EMPORIUM WORLD MILLINERY CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 294 - MILLER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 294 - MILLER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 297 - BERNARD v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 297 - BERNARD v. COMMISSIONER, United States Tax Court.

32 T.C. 301 - UPTON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 301 - KLEIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 301 - KLEIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 305 - LAMB v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 305 - LAMB v. COMMISSIONER, United States Tax Court.

32 T.C.M. 306 - MOSES v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 306 - MOSES v. COMMISSIONER, United States Tax Court.

32 T.C.M. 308 - MITCHELL v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 308 - MITCHELL v. COMMISSIONER, United States Tax Court.

32 T.C. 311 - BARTELL HOTEL CO., INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 313 - ESTATE OF COLE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 313 - ESTATE OF COLE v. COMMISSIONER, United States Tax Court.

32 T.C. 317 - FLEWELLEN v. COMMISSIONER, United States Tax Court.

32 T.C. 326 - DECKER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 332 - SANDERS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 332 - SANDERS v. COMMISSIONER, United States Tax Court.

32 T.C. 334 - COURTNEY v. COMMISSIONER, United States Tax Court.

32 T.C. 345 - DE CANIZARES v. COMMISSIONER, United States Tax Court.

32 T.C.M. 346 - ROSENBAUM v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 346 - ROSENBAUM v. COMMISSIONER, United States Tax Court.

32 T.C.M. 350 - KEITH v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 350 - KEITH v. COMMISSIONER, United States Tax Court.

32 T.C.M. 352 - SMITH v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 352 - SMITH v. COMMISSIONER, United States Tax Court.

32 T.C.M. 353 - GARNER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 353 - GARNER v. COMMISSIONER, United States Tax Court.

32 T.C. 355 - BELL AIRCRAFT CORPORATION v. COMMISSIONER, United States Tax Court.

32 T.C.M. 356 - NELSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 356 - NELSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 361 - GRANDINETTI v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 361 - GRANDINETTI v. COMMISSIONER, United States Tax Court.

32 T.C.M. 362 - FRANK H. TAYLOR & SON, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 362 - FRANK H. TAYLOR & SON, INC. v. COMMISSIONER, United States Tax Court.

32 T.C. 365 - STATE-ADAMS CORPORATION v. COMMISSIONER, United States Tax Court.

32 T.C.M. 367 - MORAVEC v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 367 - MORAVEC v. COMMISSIONER, United States Tax Court.

32 T.C.M. 370 - BRAVER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 370 - BRAVER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 373 - SMALLEY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 373 - SMALLEY v. COMMISSIONER, United States Tax Court.

32 T.C. 378 - DRYSDALE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 380 - McMAHON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 380 - McMAHON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 382 - MARSHALL INVESTMENT CO., INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 382 - MARSHALL INVESTMENT CO., INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 385 - ARMES v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 385 - ARMES v. COMMISSIONER, United States Tax Court.

32 T.C. 386 - ESTATE OF MAY v. COMMISSIONER, United States Tax Court.

32 T.C. 390 - HALL v. COMMISSIONER, United States Tax Court.

32 T.C.M. 398 - SHROUT v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 398 - SHROUT v. COMMISSIONER, United States Tax Court.

32 T.C.M. 402 - DeSMYTER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 402 - DeSMYTER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 405 - GLICKLER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 405 - GLICKLER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 407 - WILSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 407 - WILSON v. COMMISSIONER, United States Tax Court.

32 T.C. 411 - WEAVER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 416 - COLLMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 416 - COLLMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 424 - ESTATE OF GERACI v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 424 - ESTATE OF GERACI v. COMMISSIONER, United States Tax Court.

32 T.C.M. 427 - KADIVAR v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 427 - KADIVAR v. COMMISSIONER, United States Tax Court.

32 T.C.M. 429 - GILLIS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 429 - GILLIS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 434 - CHETKIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 434 - CHETKIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 436 - FOLSE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 436 - FOLSE v. COMMISSIONER, United States Tax Court.

32 T.C. 437 - KLEIN CHOCOLATE CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 448 - GORE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 448 - GORE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 450 - BINSTEIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 450 - BINSTEIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 451 - CAMPBELL v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 451 - CAMPBELL v. COMMISSIONER, United States Tax Court.

32 T.C.M. 461 - ESTATE OF ROSE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 461 - ESTATE OF ROSE v. COMMISSIONER, United States Tax Court.

32 T.C. 464 - OLKJER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 464 - BLESSITT v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 464 - BLESSITT v. COMMISSIONER, United States Tax Court.

32 T.C.M. 466 - COCHRAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 466 - COCHRAN v. COMMISSIONER, United States Tax Court.

32 T.C. 469 - JOHN DANZ CHARITABLE TRUST v. COMMISSIONER, United States Tax Court.

32 T.C.M. 470 - THOMAS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 470 - THOMAS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 473 - ATLANTIC COMMERCE & SHIPPING CO., INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 473 - ATLANTIC COMMERCE & SHIPPING CO., INC. v. COMMISSIONER, United States Tax Court.

32 T.C. 479 - HEMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 484 - ADAMSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 484 - ADAMSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 488 - McDONALD v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 488 - McDONALD v. COMMISSIONER, United States Tax Court.

32 T.C. 490 - NAT. SCREW AND MANUFACTURING CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 490 - KERR v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 490 - KERR v. COMMISSIONER, United States Tax Court.

32 T.C.M. 494 - GRAFF v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 494 - GRAFF v. COMMISSIONER, United States Tax Court.

32 T.C.M. 496 - BAUER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 496 - BAUER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 501 - ESTATE OF MITTLEMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 501 - ESTATE OF MITTLEMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 503 - ESTATE OF ADAMS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 503 - ESTATE OF ADAMS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 507 - NICHOLS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 507 - NICHOLS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 510 - DeMICHELE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 510 - DeMICHELE v. COMMISSIONER, United States Tax Court.

32 T.C. 511 - LONG v. COMMISSIONER, United States Tax Court.

32 T.C.M. 512 - SHEEHAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 512 - SHEEHAN v. COMMISSIONER, United States Tax Court.

32 T.C. 515 - ESTATE OF MOYER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 515 - LEMOS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 515 - LEMOS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 518 - ROCCO v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 518 - ROCCO v. COMMISSIONER, United States Tax Court.

32 T.C.M. 520 - APPALACHIAN TRAIL CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 520 - APPALACHIAN TRAIL CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 523 - TUNSTEAD v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 523 - TUNSTEAD v. COMMISSIONER, United States Tax Court.

32 T.C.M. 525 - KAUFMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 525 - KAUFMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 528 - SWAFFORD v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 528 - SWAFFORD v. COMMISSIONER, United States Tax Court.

32 T.C. 538 - ESTATE OF WADEWITZ v. COMMISSIONER, United States Tax Court.

32 T.C.M. 541 - BECKJORD v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 541 - BECKJORD v. COMMISSIONER, United States Tax Court.

32 T.C.M. 543 - WHITEMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 543 - WHITEMAN v. COMMISSIONER, United States Tax Court.

32 T.C. 545 - DRAPER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 546 - MAZO v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 546 - MAZO v. COMMISSIONER, United States Tax Court.

32 T.C.M. 547 - DOODY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 547 - DOODY v. COMMISSIONER, United States Tax Court.

32 T.C.M. 549 - HARDIE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 549 - HARDIE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 551 - R & T DEVELOPERS, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 551 - R & T DEVELOPERS, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 553 - DRAKE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 553 - DRAKE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 555 - CHARLES SCHNEIDER & CO., INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 555 - CHARLES SCHNEIDER & CO., INC. v. COMMISSIONER, United States Tax Court.

32 T.C. 564 - DUDLEY v. COMMISSIONER, United States Tax Court.

32 T.C.M. 570 - MILLER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 570 - MILLER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 574 - GOLDMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 574 - GOLDMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 578 - SABAS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 578 - SABAS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 580 - HARBOUR PROPERTIES, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 580 - HARBOUR PROPERTIES, INC. v. COMMISSIONER, United States Tax Court.

32 T.C. 591 - TAVARES v. COMMISSIONER, United States Tax Court.

32 T.C. 596 - KANE CHEVROLET CO. v. COMMISSIONER, United States Tax Court.

32 T.C. 599 - ESTATE OF CHAPMAN v. COMMISSIONER, United States Tax Court.

32 T.C. 604 - ROLLINS v. COMMISSIONER, United States Tax Court.

32 T.C. 618 - HOOVER v. COMMISSIONER, United States Tax Court.

32 T.C. 631 - TIMANUS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 643 - NARRAGANSETT WIRE CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 643 - NARRAGANSETT WIRE CO. v. COMMISSIONER, United States Tax Court.

32 T.C. 646 - TURNBOW v. COMMISSIONER, United States Tax Court.

32 T.C. 653 - PENN MUTUAL INDEMNITY CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 656 - MARTIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 656 - MARTIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 658 - MENDEZ v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 658 - MENDEZ v. COMMISSIONER, United States Tax Court.

32 T.C.M. 660 - BARCUS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 660 - BARCUS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 665 - PINE STATE BY-PRODUCTS, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 665 - PINE STATE BY-PRODUCTS, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 674 - CINELLI v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 674 - CINELLI v. COMMISSIONER, United States Tax Court.

32 T.C.M. 681 - MARIORENZI v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 681 - MARIORENZI v. COMMISSIONER, United States Tax Court.

32 T.C.M. 686 - HOUSTON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 686 - HOUSTON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 688 - GARRIDO v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 688 - GARRIDO v. COMMISSIONER, United States Tax Court.

32 T.C.M. 690 - WALKER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 690 - WALKER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 692 - DORL v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 692 - DORL v. COMMISSIONER, United States Tax Court.

32 T.C.M. 694 - MILLSAPS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 694 - MILLSAPS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 697 - LEMLY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 697 - LEMLY v. COMMISSIONER, United States Tax Court.

32 T.C.M. 701 - X-L SERVICE, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 701 - X-L SERVICE, INC. v. COMMISSIONER, United States Tax Court.

32 T.C. 704 - AYLING v. COMMISSIONER, United States Tax Court.

32 T.C.M. 707 - POWDER MILL REALTY TRUST v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 707 - POWDER MILL REALTY TRUST v. COMMISSIONER, United States Tax Court.

32 T.C. 711 - LESTER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 718 - HARRIS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 718 - HARRIS v. COMMISSIONER, United States Tax Court.

32 T.C. 723 - MINTZ v. COMMISSIONER, United States Tax Court.

32 T.C.M. 732 - JAEGER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 732 - JAEGER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 736 - ELLIS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 736 - ELLIS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 740 - ESTATE OF GOODWYN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 740 - ESTATE OF GOODWYN v. COMMISSIONER, United States Tax Court.

32 T.C. 743 - DAVEY CO. v. COMMISSIONER, United States Tax Court.

32 T.C. 748 - KENNY v. COMMISSIONER, United States Tax Court.

32 T.C. 751 - EDWARDS v. COMMISSIONER, United States Tax Court.

32 T.C. 759 - MINES v. COMMISSIONER, United States Tax Court.

32 T.C.M. 759 - WILLIAMS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 759 - WILLIAMS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 762 - ANDERSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 762 - ANDERSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 771 - MANDEL v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 771 - MANDEL v. COMMISSIONER, United States Tax Court.

32 T.C.M. 774 - BROWN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 774 - BROWN v. COMMISSIONER, United States Tax Court.

32 T.C. 775 - BURKE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 777 - CULLEN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 777 - CULLEN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 779 - JOHNSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 779 - JOHNSON v. COMMISSIONER, United States Tax Court.

32 T.C. 782 - SPANGLER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 782 - DALTON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 782 - DALTON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 784 - GIBB v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 784 - GIBB v. COMMISSIONER, United States Tax Court.

32 T.C.M. 788 - HAGERTY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 788 - HAGERTY v. COMMISSIONER, United States Tax Court.

32 T.C.M. 793 - BRADLEY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 793 - BRADLEY v. COMMISSIONER, United States Tax Court.

32 T.C.M. 795 - COOPERATIVE GRAIN AND SUPPLY CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 795 - COOPERATIVE GRAIN AND SUPPLY CO. v. COMMISSIONER, United States Tax Court.

32 T.C. 798 - FIRST NATIONAL CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 800 - ELSNER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 800 - ELSNER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 803 - SCOLARI v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 803 - SCOLARI v. COMMISSIONER, United States Tax Court.

32 T.C.M. 809 - WATKINS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 809 - WATKINS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 811 - KUCZMARSKI v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 811 - KUCZMARSKI v. COMMISSIONER, United States Tax Court.

32 T.C.M. 813 - BADER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 813 - BADER v. COMMISSIONER, United States Tax Court.

32 T.C. 815 - SACHS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 816 - SAWYER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 816 - SAWYER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 818 - JOHNSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 818 - JOHNSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 821 - ESTATE OF KRISCHER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 821 - ESTATE OF KRISCHER v. COMMISSIONER, United States Tax Court.

32 T.C. 824 - MCCAMANT v. COMMISSIONER, United States Tax Court.

32 T.C.M. 825 - VISADOR CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 825 - VISADOR CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 832 - KLEBANOFF v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 832 - KLEBANOFF v. COMMISSIONER, United States Tax Court.

32 T.C.M. 834 - ROTH v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 834 - ROTH v. COMMISSIONER, United States Tax Court.

32 T.C.M. 836 - HIGBY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 836 - HIGBY v. COMMISSIONER, United States Tax Court.

32 T.C. 839 - BELL v. COMMISSIONER, United States Tax Court.

32 T.C.M. 839 - MUTUAL ASSURANCE SOCIETY OF VIRGINIA CORPORATION v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 839 - MUTUAL ASSURANCE SOCIETY OF VIRGINIA CORPORATION v. COMMISSIONER, United States Tax Court.

32 T.C.M. 840 - SANTUCCI v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 840 - SANTUCCI v. COMMISSIONER, United States Tax Court.

32 T.C.M. 843 - HOLLINGSWORTH v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 843 - HOLLINGSWORTH v. COMMISSIONER, United States Tax Court.

32 T.C. 844 - ESTATE OF CRITCHFIELD v. COMMISSIONER, United States Tax Court.

32 T.C.M. 847 - RILEY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 847 - RILEY v. COMMISSIONER, United States Tax Court.

32 T.C.M. 849 - MUSSO v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 849 - MUSSO v. COMMISSIONER, United States Tax Court.

32 T.C.M. 852 - MORRIS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 852 - MORRIS v. COMMISSIONER, United States Tax Court.

32 T.C. 853 - COWDEN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 855 - W.B. KILLHOUR SONS, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 855 - W.B. KILLHOUR SONS, INC. v. COMMISSIONER, United States Tax Court.

32 T.C. 862 - SUTHERLAND v. COMMISSIONER, United States Tax Court.

32 T.C.M. 867 - KARP v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 867 - KARP v. COMMISSIONER, United States Tax Court.

32 T.C. 869 - HANCOCK CTY. FEDERAL SAVINGS & LOAN ASSN. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 872 - LaROCCA v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 872 - LaROCCA v. COMMISSIONER, United States Tax Court.

32 T.C.M. 874 - HENKE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 874 - HENKE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 876 - OLIVER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 876 - OLIVER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 878 - YU v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 878 - YU v. COMMISSIONER, United States Tax Court.

32 T.C. 879 - SCHALK CHEMICAL CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 883 - BARNES v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 883 - BARNES v. COMMISSIONER, United States Tax Court.

32 T.C.M. 885 - AXELROD v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 885 - AXELROD v. COMMISSIONER, United States Tax Court.

32 T.C.M. 887 - BAUER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 887 - BAUER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 890 - COLLINS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 890 - COLLINS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 892 - HARDIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 892 - HARDIN v. COMMISSIONER, United States Tax Court.

32 T.C. 893 - JACOBSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 895 - HAHN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 895 - HAHN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 902 - FARNSWORTH v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 902 - FARNSWORTH v. COMMISSIONER, United States Tax Court.

32 T.C. 904 - ESTATE OF LONGINO v. COMMISSIONER, United States Tax Court.

32 T.C. 906 - AUTOMOBILE CLUB OF NEW YORK, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 910 - ESPOSITO v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 910 - ESPOSITO v. COMMISSIONER, United States Tax Court.

32 T.C.M. 913 - CARY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 913 - CARY v. COMMISSIONER, United States Tax Court.

32 T.C.M. 923 - JOHNSTON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 923 - JOHNSTON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 925 - WENTWORTH v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 925 - WENTWORTH v. COMMISSIONER, United States Tax Court.

32 T.C. 926 - TERMINAL DRILLING & PRODUCTION CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 930 - KLAYMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 930 - KLAYMAN v. COMMISSIONER, United States Tax Court.

32 T.C. 935 - SIMON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 937 - D'AGOSTINO v. COMMISSIONER, United States Tax Court.

32 T.C.M. 937 - ESCOFIL v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 937 - D'AGOSTINO v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 937 - ESCOFIL v. COMMISSIONER, United States Tax Court.

32 T.C.M. 941 - FABIANI v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 941 - FABIANI v. COMMISSIONER, United States Tax Court.

32 T.C. 942 - SHEPPARD v. COMMISSIONER, United States Tax Court.

32 T.C. 947 - HEUER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 947 - MOOR v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 947 - MOOR v. COMMISSIONER, United States Tax Court.

32 T.C. 954 - MILLER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 955 - ROBERTSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 955 - ROBERTSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 962 - BAKER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 962 - BAKER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 965 - ROSE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 965 - ROSE v. COMMISSIONER, United States Tax Court.

32 T.C. 966 - MAYOCK v. COMMISSIONER, United States Tax Court.

32 T.C.M. 969 - STEINMETZ v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 969 - STEINMETZ v. COMMISSIONER, United States Tax Court.

32 T.C. 974 - WINNSBORO GRANITE CORPORATION v. COMMISSIONER, United States Tax Court.

32 T.C.M. 977 - HULL v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 977 - HULL v. COMMISSIONER, United States Tax Court.

32 T.C.M. 979 - BRADEN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 979 - BRADEN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 982 - SUTTON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 982 - SUTTON v. COMMISSIONER, United States Tax Court.

32 T.C. 985 - SMITH v. COMMISSIONER, United States Tax Court.

32 T.C.M. 985 - OFFSHORE OPERATIONS TRUST v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 985 - OFFSHORE OPERATIONS TRUST v. COMMISSIONER, United States Tax Court.

32 T.C. 988 - SPITALERI v. COMMISSIONER, United States Tax Court.

32 T.C.M. 993 - BAGLEY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 993 - BAGLEY v. COMMISSIONER, United States Tax Court.

32 T.C. 994 - IRELAND v. COMMISSIONER, United States Tax Court.

32 T.C.M. 994 - HARPER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 994 - HARPER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 997 - COLTER CORPORATION v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 997 - COLTER CORPORATION v. COMMISSIONER, United States Tax Court.

32 T.C. 998 - SCHUSTER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 999 - MOODY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 999 - MOODY v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1006 - UPTON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1006 - UPTON v. COMMISSIONER, United States Tax Court.

32 T.C. 1008 - ENGLERT v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1009 - UMCO CORPORATION v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1009 - UMCO CORPORATION v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1013 - GROSSMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1013 - GROSSMAN v. COMMISSIONER, United States Tax Court.

32 T.C. 1017 - FIRST WESTERN BANK AND TRUST COMPANY v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1019 - GINSBERG v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1019 - GINSBERG v. COMMISSIONER, United States Tax Court.

32 T.C. 1021 - STONE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1024 - HULBERT v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1024 - HULBERT v. COMMISSIONER, United States Tax Court.

32 T.C. 1026 - HARTLESS LINEN SERVICE COMPANY v. COMMISSIONER, United States Tax Court.

32 T.C. 1031 - STOFFLET AND TILLOTSON v. COMMISSIONER, United States Tax Court.

32 T.C. 1038 - INTERSTATE MILLING COMPANY v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1047 - ESTATE OF BROADHEAD v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1047 - ESTATE OF BROADHEAD v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1048 - PALO ALTO TOWN & COUNTRY VILLAGE, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1048 - PALO ALTO TOWN & COUNTRY VILLAGE, INC. v. COMMISSIONER, United States Tax Court.

32 T.C. 1050 - GREEN LUMBER CO. v. COMMISSIONER, United States Tax Court.

32 T.C. 1061 - R. J. PEACOCK CANNING CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1061 - ACKERMAN BUICK, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1061 - ACKERMAN BUICK, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1064 - PENSACOLA GREYHOUND RACING, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1064 - PENSACOLA GREYHOUND RACING, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1071 - SCHWARTZ v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1071 - SCHWARTZ v. COMMISSIONER, United States Tax Court.

32 T.C. 1073 - SHIFFMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1078 - BALE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1078 - BALE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1080 - MARTIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1080 - MARTIN v. COMMISSIONER, United States Tax Court.

32 T.C. 1082 - MERRIMAC HAT CORPORATION v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1084 - FAIRMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1084 - FAIRMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1088 - ESTATE OF KLAFTER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1088 - ESTATE OF KLAFTER v. COMMISSIONER, United States Tax Court.

32 T.C. 1090 - NAPLES v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1091 - G & J INVESTMENT CORP. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1091 - G & J INVESTMENT CORP. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1095 - HICKMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1095 - HICKMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1096 - MACK v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1096 - MACK v. COMMISSIONER, United States Tax Court.

32 T.C. 1098 - CHAMBERLIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1098 - RUPKE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1098 - RUPKE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1100 - TAYLOR v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1100 - TAYLOR v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1102 - ESTATE OF HAYES v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1102 - ESTATE OF HAYES v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1108 - CHRONISTER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1108 - CHRONISTER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1115 - JONES v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1115 - JONES v. COMMISSIONER, United States Tax Court.

32 T.C. 1117 - BACHMURA v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1118 - LARSEN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1118 - LARSEN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1122 - McQUATTERS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1122 - McQUATTERS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1126 - WORKMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1126 - WORKMAN v. COMMISSIONER, United States Tax Court.

32 T.C. 1127 - TRUNK v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1130 - ROBINSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1130 - ROBINSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1137 - COUGHLIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1137 - COUGHLIN v. COMMISSIONER, United States Tax Court.

32 T.C. 1139 - GLOBE TOOL & DIE MANUFACTURING CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1139 - STIVERS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1139 - STIVERS v. COMMISSIONER, United States Tax Court.

32 T.C. 1144 - STERNER v. COMMISSIONER, United States Tax Court.

32 T.C. 1149 - ABLE METAL PRODUCTS, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1153 - DEL VECCHIO v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1153 - DEL VECCHIO v. COMMISSIONER, United States Tax Court.

32 T.C. 1156 - LESTER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1156 - SMURRA v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1156 - SMURRA v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1158 - GILMARTIN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1158 - GILMARTIN v. COMMISSIONER, United States Tax Court.

32 T.C. 1162 - HEEBNER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1164 - ESTATE OF ANDERSEN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1164 - ESTATE OF ANDERSEN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1168 - BULLOCK'S DEPARTMENT STORE, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1168 - BULLOCK'S DEPARTMENT STORE, INC. v. COMMISSIONER, United States Tax Court.

32 T.C. 1171 - ESTATE OF CUDDIHY v. COMMISSIONER, United States Tax Court.

32 T.C. 1178 - DELLINGER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1184 - SEWELL v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1184 - SEWELL v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1185 - WOHLBACH v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1185 - WOHLBACH v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1186 - EDWARDS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1186 - EDWARDS v. COMMISSIONER, United States Tax Court.

32 T.C. 1188 - BOATMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1189 - ZEHNDER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1189 - ZEHNDER v. COMMISSIONER, United States Tax Court.

32 T.C. 1193 - FAMILY FINANCE, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1194 - BLACKBURN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1194 - BLACKBURN v. COMMISSIONER, United States Tax Court.

32 T.C. 1197 - WINDERMAN v. COMMISSIONER, United States Tax Court.

32 T.C. 1199 - GERBER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1200 - KINNANE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1200 - KINNANE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1201 - STARKS BUILDING CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1201 - STARKS BUILDING CO. v. COMMISSIONER, United States Tax Court.

32 T.C. 1205 - ESTATE OF RIEBEN v. COMMISSIONER, United States Tax Court.

32 T.C. 1209 - ESTATE OF DOYLE v. COMMISSIONER, United States Tax Court.

32 T.C. 1216 - HARRIS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1217 - POST BROS. CONSTRUCTION CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1217 - POST BROS. CONSTRUCTION CO. v. COMMISSIONER, United States Tax Court.

32 T.C. 1218 - ESTATE OF SEMMES v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1220 - KORN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1220 - KORN v. COMMISSIONER, United States Tax Court.

32 T.C. 1222 - WEIDENHOFF v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1225 - READE MANUFACTURING COMPANY, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1225 - READE MANUFACTURING COMPANY, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1233 - MUGLESTON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1233 - MUGLESTON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1235 - THOMAS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1235 - THOMAS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1238 - HYLTON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1238 - HYLTON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1239 - HOUSE OF CARPETS, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1239 - HOUSE OF CARPETS, INC. v. COMMISSIONER, United States Tax Court.

32 T.C. 1244 - RAY v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1246 - VALENTINE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1246 - VALENTINE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1247 - SCHARF v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1247 - SCHARF v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1255 - REAGAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1255 - REAGAN v. COMMISSIONER, United States Tax Court.

32 T.C. 1256 - BEHRING v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1260 - WATKINS v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1260 - WATKINS v. COMMISSIONER, United States Tax Court.

32 T.C. 1261 - SMITH v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1267 - FRASHER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1267 - FRASHER v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1270 - ANDERSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1270 - ESTATE OF KAYE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1270 - ANDERSON v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1270 - ESTATE OF KAYE v. COMMISSIONER, United States Tax Court.

32 T.C. 1271 - SCHLUDE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1277 - MAGEE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1277 - MAGEE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1281 - SCHARF v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1281 - SCHARF v. COMMISSIONER, United States Tax Court.

32 T.C. 1284 - HOWARD v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1285 - CAROLE ACCESSORIES, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1285 - CAROLE ACCESSORIES, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1291 - EDGE v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1291 - EDGE v. COMMISSIONER, United States Tax Court.

32 T.C. 1297 - TELEVISION INDUSTRIES, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1300 - BROWN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1300 - BROWN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1302 - STANDARD CORRUGATED CASE CORP. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1302 - STANDARD CORRUGATED CASE CORP. v. COMMISSIONER, United States Tax Court.

32 T.C. 1304 - KILROE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1307 - RODMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1307 - RODMAN v. COMMISSIONER, United States Tax Court.

32 T.C. 1314 - MIEG v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1321 - OXFORD v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1321 - OXFORD v. COMMISSIONER, United States Tax Court.

32 T.C. 1322 - NICHOLS v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1323 - HOLMAN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1323 - HOLMAN v. COMMISSIONER, United States Tax Court.

32 T.C. 1332 - BRITTELLE v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1332 - BARRY v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1332 - BARRY v. COMMISSIONER, United States Tax Court.

32 T.C. 1336 - YOUNG MOTOR COMPANY, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1336 - CHARLIE STURGILL MOTOR CO. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1336 - CHARLIE STURGILL MOTOR CO. v. COMMISSIONER, United States Tax Court.

32 T.C. 1346 - ESTATE OF NICKOLL v. COMMISSIONER, United States Tax Court.

32 T.C. 1350 - SOVEREIGN v. COMMISSIONER, United States Tax Court.

32 T.C. 1360 - IMA MINES CORPORATION v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1363 - VAN VECHTEN v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1363 - VAN VECHTEN v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1366 - FARR v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1366 - FARR v. COMMISSIONER, United States Tax Court.

32 T.C. 1368 - HARVEY v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1369 - BIBILONI v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1369 - BIBILONI v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1372 - CHANDLER TRAILER CONVOY, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1372 - CHANDLER TRAILER CONVOY, INC. v. COMMISSIONER, United States Tax Court.

32 T.C.M. 1375 - MILLER v. COMMISSIONER, United States Tax Court.

32 T.C.M. (CCH) 1375 - MILLER v. COMMISSIONER, United States Tax Court.