United States Tax Court

The most-cited opinions of the United States Tax Court on UpLaw — 1,237 decisions from 1942–2013, each with its treatment history and the cases that cite it.

• HIGBEE v. COMMISSIONER OF INTERNAL REVENUE 116 T.C. 438 · cited by 1,493
• Goza v. Commissioner 114 T.C. 176 · cited by 907
• Neely v. Commissioner 85 T.C. 934 · cited by 863
• Sego v. Commissioner 114 T.C. 604 · cited by 811
• Sundstrand Corp. v. Commissioner 98 T.C. 518 · cited by 726
• Tokarski v. Commissioner 87 T.C. 74 · cited by 615
• Vanicek v. Commissioner 85 T.C. 731 · cited by 600
• Bixby v. Commissioner 58 T.C. 757 · cited by 531
• Hradesky v. Commissioner 65 T.C. 87 · cited by 513
• Rowlee v. Commissioner 80 T.C. 1111 · cited by 504
• Sanford v. Commissioner 50 T.C. 823 · cited by 473
• Naftel v. Commissioner 85 T.C. 527 · cited by 449
• Petzoldt v. Commissioner 92 T.C. 661 · cited by 445
• Florida Peach Corp. v. Commissioner 90 T.C. 678 · cited by 432
• Beaver v. Commissioner 55 T.C. 85 · cited by 415
• Neonatology Assocs., P.A. v. Comm'r 115 T.C. 43 · cited by 412
• Dreicer v. Commissioner 78 T.C. 642 · cited by 404
• Stone v. Commissioner 56 T.C. 213 · cited by 402
• Gajewski v. Commissioner 67 T.C. 181 · cited by 392
• Woodral v. Commissioner 112 T.C. 19 · cited by 372
• Golanty v. Commissioner 72 T.C. 411 · cited by 364
• Otsuki v. Commissioner 53 T.C. 96 · cited by 364
• Grosshandler v. Commissioner 75 T.C. 1 · cited by 329
• Niedringhaus v. Commissioner 99 T.C. 202 · cited by 325
• Murphy v. Comm'r 125 T.C. 301 · cited by 310
• Dahlstrom v. Commissioner 85 T.C. 812 · cited by 285
• Parks v. Commissioner 94 T.C. 654 · cited by 267
• Freytag v. Commissioner 89 T.C. 849 · cited by 262
• Giamelli v. Comm'r 129 T.C. 107 · cited by 261
• Meneguzzo v. Commissioner 43 T.C. 824 · cited by 258
• Lunsford v. Comm'r 117 T.C. 183 · cited by 253
• Davis v. Commissioner 115 T.C. 35 · cited by 248
• Jacklin v. Commissioner 79 T.C. 340 · cited by 242
• Greenberg's Express, Inc. v. Commissioner 62 T.C. 324 · cited by 242
• Recklitis v. Commissioner 91 T.C. 874 · cited by 231
• Primuth v. Commissioner 54 T.C. 374 · cited by 224
• Engdahl v. Commissioner 72 T.C. 659 · cited by 219
• BUTLER v. COMMISSIONER OF INTERNAL REVENUE 114 T.C. 276 · cited by 215
• Roberts v. Commissioner 62 T.C. 834 · cited by 212
• Kroll v. Commissioner 49 T.C. 557 · cited by 205
• Weimerskirch v. Commissioner 67 T.C. 672 · cited by 203
• Pallottini v. Commissioner 90 T.C. 498 · cited by 202
• Wilkinson v. Commissioner 71 T.C. 633 · cited by 199
• Zmuda v. Commissioner 79 T.C. 714 · cited by 193
• Marcello v. Commissioner 43 T.C. 168 · cited by 193
• Allen v. Commissioner 72 T.C. 28 · cited by 190
• Katz v. Commissioner 115 T.C. 329 · cited by 188
• Enoch v. Commissioner 57 T.C. 781 · cited by 187
• Clayton v. Commissioner 102 T.C. 632 · cited by 186
• Stephenson v. Commissioner 79 T.C. 995 · cited by 185
• Estate of Mason v. Commissioner 64 T.C. 651 · cited by 183
• Wheeler v. Comm'r 127 T.C. 200 · cited by 181
• Jasionowski v. Commissioner 66 T.C. 312 · cited by 178
• Halle v. Commissioner 7 T.C. 245 · cited by 175
• Cupp v. Commissioner 65 T.C. 68 · cited by 174
• Parker v. Commissioner 86 T.C. 547 · cited by 172
• Alt v. Comm'r 119 T.C. 306 · cited by 171
• Zaentz v. Commissioner 90 T.C. 753 · cited by 170
• Shea v. Commissioner 112 T.C. 183 · cited by 166
• Luman v. Commissioner 79 T.C. 846 · cited by 163
• Craig v. Comm'r 119 T.C. 252 · cited by 161
• Monge v. Commissioner 93 T.C. 22 · cited by 160
• Espinoza v. Commissioner 78 T.C. 412 · cited by 160
• Buffalo Tool & Die Mfg. Co. v. Commissioner 74 T.C. 441 · cited by 158
• Hoyle v. Comm'r 131 T.C. 197 · cited by 155
• Rybak v. Commissioner 91 T.C. 524 · cited by 153
• Jonson v. Comm'r 118 T.C. 106 · cited by 152
• Antonides v. Commissioner 91 T.C. 686 · cited by 151
• Abrams v. Commissioner 82 T.C. 403 · cited by 148
• Crocker v. Commissioner 92 T.C. 899 · cited by 148
• Montgomery v. Comm'r 122 T.C. 1 · cited by 147
• Beard v. Comm'r 82 T.C. 766 · cited by 146
• Cheshire v. Commissioner 115 T.C. 183 · cited by 145
• Brannen v. Commissioner 78 T.C. 471 · cited by 142
• Mailman v. Commissioner 91 T.C. 1079 · cited by 140
• Magana v. Comm'r 118 T.C. 488 · cited by 139
• Maxwell v. Commissioner 87 T.C. 783 · cited by 137
• Beck v. Commissioner 85 T.C. 557 · cited by 137
• Estate of Newhouse v. Commissioner 94 T.C. 193 · cited by 136
• Electric & Neon, Inc. v. Commissioner 56 T.C. 1324 · cited by 134
• Giddio v. Commissioner 54 T.C. 1530 · cited by 134
• Hebrank v. Commissioner 81 T.C. 640 · cited by 134
• Nestor v. Comm'r 83 T.C.M. 4364 · cited by 131
• McGee v. Commissioner 61 T.C. 249 · cited by 129
• Pierson v. Commissioner 115 T.C. 576 · cited by 127
• Allen v. Commissioner 92 T.C. 1 · cited by 126
• Bond v. Commissioner 100 T.C. 32 · cited by 124
• Dunn v. Commissioner 70 T.C. 715 · cited by 124
• Grodt & McKay Realty, Inc. v. Commissioner 77 T.C. 1221 · cited by 124
• McCoy v. Commissioner 76 T.C. 1027 · cited by 123
• Frieling v. Commissioner 81 T.C. 42 · cited by 122
• Amos v. Commissioner 43 T.C. 50 · cited by 121
• Challenge Mfg. Co. v. Commissioner 37 T.C. 650 · cited by 120
• FPL Group, Inc. v. Commissioner 116 T.C. 73 · cited by 120
• Cabirac v. Comm'r 120 T.C. 163 · cited by 118
• Shiosaki v. Commissioner 61 T.C. 861 · cited by 118
• Robinson v. Commissioner 102 T.C. 116 · cited by 116
• Miller v. Commissioner 114 T.C. 184 · cited by 114
• Jarvis v. Commissioner 78 T.C. 646 · cited by 113
• Swain v. Comm'r 118 T.C. 358 · cited by 113
• Tucker v. Commissioner 55 T.C. 783 · cited by 113
• Habersham-Bey v. Commissioner 78 T.C. 304 · cited by 113
• Hatfield v. Commissioner 68 T.C. 895 · cited by 111
• Bokum v. Commissioner 94 T.C. 126 · cited by 111
• Danielson v. Commissioner 44 T.C. 549 · cited by 111
• Sokol v. Commissioner 92 T.C. 760 · cited by 111
• Schroeder v. Commissioner 40 T.C. 30 · cited by 110
• Metra Chem Corp. v. Commissioner 88 T.C. 654 · cited by 110
• Minahan v. Commissioner 88 T.C. 492 · cited by 109
• Ruben v. Commissioner 33 T.C. 1071 · cited by 108
• Normac, Inc. v. Commissioner 90 T.C. 142 · cited by 108
• Abramson v. Commissioner 86 T.C. 360 · cited by 106
• Porter v. Comm'r 132 T.C. 203 · cited by 106
• Patin v. Commissioner 88 T.C. 1086 · cited by 106
• De Venney v. Commissioner 85 T.C. 927 · cited by 105
• Estate of Hall v. Commissioner 92 T.C. 312 · cited by 104
• Freije v. Comm'r 125 T.C. 14 · cited by 103
• Sher v. Commissioner 89 T.C. 79 · cited by 103
• Washington v. Comm'r 120 T.C. 137 · cited by 102
• Abeles v. Commissioner 91 T.C. 1019 · cited by 102
• Chiu v. Commissioner 84 T.C. 722 · cited by 102
• Estate of Andrews v. Commissioner 79 T.C. 938 · cited by 101
• Meier v. Commissioner 91 T.C. 273 · cited by 101
• Siegel v. Commissioner 78 T.C. 659 · cited by 101
• Heuer v. Commissioner 32 T.C. 947 · cited by 99
• Offiler v. Commissioner 114 T.C. 492 · cited by 99
• Harper v. Commissioner 54 T.C. 1121 · cited by 99
• Podems v. Commissioner 24 T.C. 21 · cited by 99
• Orum v. Comm'r 123 T.C. 1 · cited by 98
• Rose v. Commissioner 88 T.C. 386 · cited by 98
• Truesdell v. Comm'r 89 T.C. 1280 · cited by 97
• Doncaster v. Commissioner 77 T.C. 334 · cited by 97
• Henry Schwartz Corp. v. Commissioner 60 T.C. 728 · cited by 97
• Achiro v. Commissioner 77 T.C. 881 · cited by 97
• Hulter v. Commissioner 91 T.C. 371 · cited by 96
• Messing v. Commissioner 48 T.C. 502 · cited by 96
• Mitchell v. Commissioner 74 T.C. 578 · cited by 96
• Roberts v. Comm'r 118 T.C. 365 · cited by 95
• Acker v. Commissioner 26 T.C. 107 · cited by 95
• American Properties, Inc. v. Commissioner 28 T.C. 1100 · cited by 95
• Kimbell-Diamond Milling Co. v. Comm'r 14 T.C. 74 · cited by 95
• Jackson v. Commissioner 73 T.C. 394 · cited by 95
• Solowiejczyk v. Commissioner 85 T.C. 552 · cited by 95
• Pritchett v. Commissioner 63 T.C. 149 · cited by 94
• Davis v. Commissioner 81 T.C. 806 · cited by 93
• Specking v. Comm'r 117 T.C. 95 · cited by 93
• Gooding Amusement Co. v. Commissioner 23 T.C. 408 · cited by 93
• Boyd v. Comm'r 122 T.C. 305 · cited by 92
• Surloff v. Commissioner 78 Oil & Gas Rep. 371 · cited by 92
• Keanini v. Commissioner 94 T.C. 41 · cited by 92
• Reiff v. Commissioner 77 T.C. 1169 · cited by 92
• Nicholas v. Commissioner 70 T.C. 1057 · cited by 92
• Knudsen v. Comm'r 131 T.C. 185 · cited by 92
• Mendes v. Comm'r 121 T.C. 308 · cited by 91
• Wright v. Commissioner 84 T.C. 636 · cited by 91
• Marshall v. Commissioner 85 T.C. 267 · cited by 90
• Powers v. Commissioner 100 T.C. 457 · cited by 90
• Markwardt v. Commissioner 64 T.C. 989 · cited by 90
• Blanco v. Commissioner 56 T.C. 512 · cited by 90
• Nicklaus v. Comm'r 117 T.C. 117 · cited by 90
• Estate of Franklin v. Commissioner 64 T.C. 752 · cited by 89
• Bagley v. Commissioner 105 T.C. 396 · cited by 89
• Pyo v. Commissioner 83 T.C. 626 · cited by 88
• Flowers v. Commissioner 80 T.C. 914 · cited by 88
• Jackson v. Commissioner 86 T.C. 492 · cited by 87
• Ewing v. Comm'r 122 T.C. 32 · cited by 87
• Millsap v. Commissioner 46 T.C. 751 · cited by 87
• Yeomans v. Commissioner 30 T.C. 757 · cited by 87
• Rauenhorst v. Comm'r 119 T.C. 157 · cited by 87
• N.C.F. Energy Partners v. Commissioner 89 T.C. 741 · cited by 86
• Thrift v. Commissioner 15 T.C. 366 · cited by 86
• Rice's Toyota World, Inc. v. Commissioner 81 T.C. 184 · cited by 85
• Peck v. Commissioner 90 T.C. 162 · cited by 85
• Purcell v. Commissioner 86 T.C. 228 · cited by 85
• Arnett v. Comm'r 126 T.C. 89 · cited by 84
• Estate of Gilford v. Commissioner 88 T.C. 38 · cited by 84
• Woods v. Commissioner 92 T.C. 776 · cited by 84
• Mysse v. Commissioner 57 T.C. 680 · cited by 84
• Frank v. Commissioner 20 T.C. 511 · cited by 84
• Falsetti v. Commissioner 85 T.C. 332 · cited by 83
• Shaw v. Commissioner 27 T.C. 561 · cited by 83
• Glass v. Commissioner 87 T.C. 1087 · cited by 83
• Casey v. Commissioner 38 T.C. 357 · cited by 83
• Thompson v. Commissioner 140 T.C. 173 · cited by 82
• Estate of Pittard v. Commissioner 69 T.C. 391 · cited by 82
• Sharon v. Commissioner 66 T.C. 515 · cited by 82
• Borchers v. Commissioner 95 T.C. 82 · cited by 82
• Rockwell v. Commissioner 31 T.C.M. 596 · cited by 82
• Nat Harrison Assoc., Inc. v. Commissioner 42 T.C. 601 · cited by 82
• Stratton v. Commissioner 54 T.C. 255 · cited by 81
• Markosian v. Commissioner 73 T.C. 1235 · cited by 81
• Fernandez v. Commissioner 114 T.C. 324 · cited by 81
• Alta Sierra Vista, Inc. v. Commissioner 62 T.C. 367 · cited by 81
• Southern Pacific Transp. Co. v. Commissioner 75 T.C. 497 · cited by 81
• Robinette v. Comm'r 123 T.C. 85 · cited by 81
• Estate of Horvath v. Commissioner 59 T.C. 551 · cited by 81
• Threlkeld v. Commissioner 87 T.C. 1294 · cited by 81
• Imburgia v. Commissioner 22 T.C. 1002 · cited by 80
• Estate of Bongard v. Comm'r 124 T.C. 95 · cited by 80
• Lucas v. Commissioner 79 T.C. 1 · cited by 80