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.

• Zimmerman v. Commissioner 71 T.C. 367 · cited by 52
• Baird v. Commissioner 25 T.C. 387 · cited by 52
• Seay v. Commissioner 58 T.C. 32 · cited by 52
• Rutana v. Commissioner 88 T.C. 1329 · cited by 52
• Haag v. Commissioner 88 T.C. 604 · cited by 52
• Cozzi v. Commissioner 88 T.C. 435 · cited by 52
• Hopkins v. Comm'r 121 T.C. 73 · cited by 52
• Estate of Young v. Commissioner 81 T.C. 879 · cited by 51
• Rechtzigel v. Commissioner 79 T.C. 132 · cited by 51
• Funk v. Comm'r 123 T.C. 213 · cited by 51
• Estate of Lang v. Commissioner 64 T.C. 404 · cited by 51
• Estate of Leavitt v. Commissioner 90 T.C. 206 · cited by 51
• Lifter v. Commissioner 59 T.C. 818 · cited by 51
• Amos v. Comm'r 47 T.C. 65 · cited by 51
• Raymond v. Comm'r 119 T.C. 191 · cited by 51
• Spiegel v. Commissioner 12 T.C. 524 · cited by 51
• Estate of Smith v. Commissioner 57 T.C. 650 · cited by 51
• Levy v. Commissioner 91 T.C. 838 · cited by 51
• Clark v. Commissioner 18 T.C. 780 · cited by 50
• Church of Scientology v. Commissioner 83 T.C. 381 · cited by 50
• Goodwin v. Commissioner 75 T.C. 424 · cited by 50
• Estate of Krock v. Commissioner 93 T.C. 672 · cited by 50
• Shomaker v. Commissioner 38 T.C. 192 · cited by 50
• Churchman v. Commissioner 68 T.C. 696 · cited by 50
• Madison Gas & Electric Co. v. Commissioner 72 T.C. 521 · cited by 50
• Moore v. Commissioner 114 T.C. 171 · cited by 50
• Monarch Cap Screw & Mfg. Co. v. Commissioner 5 T.C. 1220 · cited by 50
• Riss v. Commissioner 56 T.C. 388 · cited by 50
• Rushing v. Commissioner 52 T.C. 888 · cited by 50
• McKay v. Commissioner 89 T.C. 1063 · cited by 50
• Sutherland v. Commissioner 32 T.C. 862 · cited by 50
• Hazard v. Commissioner 7 T.C. 372 · cited by 50
• Fehrs v. Commissioner 65 T.C. 346 · cited by 50
• Bent v. Commissioner 87 T.C. 236 · cited by 50
• Looper v. Commissioner 73 T.C. 690 · cited by 50
• Pepsi-Cola Bottling Co. v. Commissioner 61 T.C. 564 · cited by 50
• Figueiredo v. Commissioner 54 T.C. 1508 · cited by 49
• Mauldin v. Commissioner 16 T.C. 698 · cited by 49
• Papineau v. Commissioner 28 T.C. 54 · cited by 49
• Burns, Stix Friedman & Co. v. Commissioner 57 T.C. 392 · cited by 49
• Estate of Spruill v. Commissioner 88 T.C. 1197 · cited by 49
• O'Dwyer v. Commissioner 28 T.C. 698 · cited by 49
• Hofstetter v. Commissioner 98 T.C. 695 · cited by 49
• Taylor v. Commissioner 67 T.C. 1071 · cited by 49
• Estate of Wallace v. Commissioner 95 T.C. 525 · cited by 49
• Manocchio v. Commissioner 78 T.C. 989 · cited by 49
• Callahan v. Comm'r 130 T.C. 44 · cited by 49
• Gobins v. Comm'r 18 T.C. 1159 · cited by 49
• Thompson v. Commissioner 78 T.C. 558 · cited by 48
• Rodney v. Comm'r 53 T.C. 287 · cited by 48
• New Phoenix Sunrise Corp. v. Comm'r 132 T.C. 161 · cited by 48
• Hager v. Commissioner 76 T.C. 759 · cited by 48
• Gordon v. Commissioner 73 T.C. 736 · cited by 48
• Remy v. Commissioner 73 T.C.M. 1976 · cited by 48
• Seligman v. Commissioner 84 T.C. 191 · cited by 48
• Abatti v. Commissioner 86 T.C. 1319 · cited by 48
• Pullins v. Commissioner 136 T.C. 432 · cited by 48
• MOORHOUS v. COMMISSIONER OF INTERNAL REVENUE 116 T.C. 263 · cited by 48
• Kean v. Commissioner 51 T.C. 337 · cited by 48
• Sarrell v. Comm'r 117 T.C. 122 · cited by 48
• Daly v. Commissioner 72 T.C. 190 · cited by 48
• Schuster v. Commissioner 32 T.C. 998 · cited by 48
• Wing v. Commissioner 79 Oil & Gas Rep. 637 · cited by 48
• McCoy v. Commissioner 57 T.C. 732 · cited by 48
• Stern Bros. & Co. v. Commissioner 16 T.C. 295 · cited by 48
• SoRelle v. Commissioner 22 T.C. 459 · cited by 48
• Dean v. Commissioner 35 T.C. 1083 · cited by 48
• Farley v. Commissioner 7 T.C. 198 · cited by 47
• Estate of Reynolds v. Commissioner 55 T.C. 172 · cited by 47
• Brannon's of Shawnee, Inc. v. Commissioner 69 T.C. 999 · cited by 47
• Narver v. Commissioner 75 T.C. 53 · cited by 47
• Fono v. Commissioner 79 T.C. 680 · cited by 47
• Green v. Comm'r 83 T.C. 667 · cited by 47
• Ma-Tran Corp. v. Commissioner 70 T.C. 158 · cited by 47
• Sylvan v. Commissioner 65 T.C. 548 · cited by 47
• Harwood v. Commissioner 82 T.C. 239 · cited by 47
• Coastal Petroleum Refiners, Inc. v. Commissioner 94 T.C. 685 · cited by 47
• Swanson v. Commissioner 65 T.C. 1180 · cited by 47
• Greenspon v. Commissioner 23 T.C. 138 · cited by 46
• Reaver v. Commissioner 42 T.C. 72 · cited by 46
• Emmons v. Commissioner 31 T.C. 26 · cited by 46
• Corson v. Commissioner 114 T.C. 354 · cited by 46
• National Committee to Secure Justice, etc. v. Commissioner 27 T.C. 837 · cited by 46
• King v. Commissioner 115 T.C. 118 · cited by 46
• Kroh v. Commissioner 98 T.C. 383 · cited by 46
• Petaluma FX Partners, LLC v. Comm'r 131 T.C. 84 · cited by 46
• Gefen v. Commissioner 87 T.C. 1471 · cited by 46
• Church v. Commissioner 9 Media L. Rep. (BNA) 1883 · cited by 46
• Van Es v. Commissioner 115 T.C. 324 · cited by 46
• Feistman v. Commissioner 63 T.C. 129 · cited by 46
• Fisher v. Commissioner 54 T.C. 905 · cited by 46
• Mallinckrodt v. Commissioner 2 T.C. 1128 · cited by 46
• Stringham v. Commissioner 12 T.C. 580 · cited by 45
• Bodley v. Commissioner 56 T.C. 1357 · cited by 45
• Kaltreider v. Commissioner 28 T.C. 121 · cited by 45
• McSpadden v. Commissioner 50 T.C. 478 · cited by 45
• Palmer v. Commissioner 62 T.C. 684 · cited by 45
• Boissevain v. Commissioner 17 T.C. 325 · cited by 45
• Havey v. Commissioner 12 T.C. 409 · cited by 45
• Bayley v. Commissioner 35 T.C. 288 · cited by 45
• Durovic v. Commissioner 54 T.C. 1364 · cited by 45
• Dallmeyer v. Commissioner 14 T.C. 1282 · cited by 45
• Dolan v. Commissioner 44 T.C. 420 · cited by 45
• Heim v. Commissioner 27 T.C. 270 · cited by 45
• Kennelly v. Commissioner 56 T.C. 936 · cited by 45
• Arnold v. Commissioner 111 T.C. 250 · cited by 45
• Elliott v. Commissioner 84 T.C. 227 · cited by 45
• Estate of Thomas v. Commissioner 84 T.C. 412 · cited by 45
• Estate of Jung v. Commissioner 101 T.C. 412 · cited by 45
• Sutter v. Commissioner 21 T.C. 170 · cited by 45
• Brodie v. Commissioner 1 T.C. 275 · cited by 44
• Hoffman v. Comm'r 119 T.C. 140 · cited by 44
• Stamm International Corp. v. Commissioner 90 T.C. 315 · cited by 44
• Raynor v. Commissioner 50 T.C. 762 · cited by 44
• Orzechowski v. Commissioner 69 T.C. 750 · cited by 44
• Baker v. Commissioner 83 T.C. 822 · cited by 44
• Urbano v. Comm'r 122 T.C. 384 · cited by 44
• Carbine v. Commissioner 83 T.C. 356 · cited by 44
• Elliott v. Commissioner 90 T.C. 960 · cited by 44
• Putoma Corp. v. Commissioner 66 T.C. 652 · cited by 44
• Kean v. Commissioner 91 T.C. 575 · cited by 44
• Chesbro v. Commissioner 21 T.C. 123 · cited by 44
• Neilson v. Commissioner 94 T.C. 1 · cited by 44
• E. J. Benes & Co. v. Commissioner 42 T.C. 358 · cited by 44
• Palmer v. Commissioner 52 T.C. 310 · cited by 44
• Robinson v. Commissioner 57 T.C. 735 · cited by 44
• Allen v. Comm'r 118 T.C. 1 · cited by 44
• Underwood v. Commissioner 63 T.C. 468 · cited by 44
• Malinowski v. Commissioner 71 T.C. 1120 · cited by 43
• Hannan v. Commissioner 52 T.C. 787 · cited by 43
• Saviano v. Commissioner 80 T.C. 955 · cited by 43
• Phillips v. Comissioner of Internal Revenue 24 T.C. 435 · cited by 43
• Bauschard v. Commissioner 31 T.C. 910 · cited by 43
• Furman v. Commissioner 45 T.C. 360 · cited by 43
• Pelton Steel Casting Co. v. Commissioner 28 T.C. 153 · cited by 43
• Jones v. Commissioner 25 T.C. 1100 · cited by 43
• Estate of Gardner v. Commissioner 82 T.C. 989 · cited by 43
• Sacks v. Commissioner 67 T.C.M. 2971 · cited by 43
• Russell v. Commissioner 60 T.C. 942 · cited by 43
• Elliott v. Commissioner 40 T.C. 304 · cited by 43
• Washington v. Comm'r 120 T.C. 114 · cited by 43
• Dorchester Indus. v. Comm'r 108 T.C. 320 · cited by 43
• Adams v. Commissioner 60 T.C. 300 · cited by 43
• Crowell v. Commissioner 102 T.C. 683 · cited by 43
• Evans v. Commissioner 48 T.C. 704 · cited by 42
• McCallister v. Commissioner 70 T.C. 505 · cited by 42
• Keith v. Commissioner 115 T.C. 605 · cited by 42
• Kovacs v. Commissioner 100 T.C. 124 · cited by 42
• Sandor v. Commissioner 62 T.C. 469 · cited by 42
• Seagate Technology v. Commissioner 102 T.C. 149 · cited by 42
• Brown v. Commissioner 85 T.C. 968 · cited by 42
• Stark v. Commissioner 86 T.C. 243 · cited by 42
• Foil v. Commissioner 92 T.C. 376 · cited by 42
• United Mercantile Agencies, Inc. v. Commissioner 23 T.C. 1105 · cited by 42
• Hoeme v. Commissioner 63 T.C. 18 · cited by 42
• Mecom v. Commissioner 101 T.C. 374 · cited by 42
• Frisch v. Commissioner 87 T.C. 838 · cited by 42
• Fountain v. Commissioner 59 T.C. 696 · cited by 42
• Charlton v. Commissioner 114 T.C. 333 · cited by 42
• Lone Manor Farms, Inc. v. Commissioner 61 T.C. 436 · cited by 42
• Auerbach Shoe Co. v. Commissioner 21 T.C. 191 · cited by 42
• Larsen v. Commissioner 89 T.C. 1229 · cited by 42
• Stein v. Commissioner 37 T.C. 945 · cited by 42
• Coors v. Commissioner 60 T.C. 368 · cited by 42
• Dwyer v. Commissioner 20 Employee Benefits Cas. (BNA) 1193 · cited by 42
• Lamphere v. Commissioner 70 T.C. 391 · cited by 42
• Smith v. Commissioner 78 T.C. 350 · cited by 42
• Aero Rental v. Commissioner 64 T.C. 331 · cited by 42
• Miller v. Commissioner 51 T.C. 915 · cited by 42
• Fox v. Commissioner 61 T.C. 704 · cited by 42
• Boser v. Commissioner 77 T.C. 1124 · cited by 42
• White v. Commissioner 72 T.C. 1126 · cited by 42
• Daine v. Commissioner 9 T.C. 47 · cited by 42
• Foxman v. Commissioner 41 T.C. 535 · cited by 42
• Stone v. Commissioner 22 T.C. 893 · cited by 42
• Richardson v. Commissioner 72 T.C. 818 · cited by 42
• Hewitt v. Comm'r 109 T.C. 258 · cited by 42
• Fox v. Commissioner 82 T.C. 1001 · cited by 42
• Harvey v. Commissioner 32 T.C. 1368 · cited by 42
• Cohen v. Commissioner 9 T.C. 1156 · cited by 41
• Faber Cement Block Co. v. Commissioner 50 T.C. 317 · cited by 41
• Stanton v. Commissioner 34 T.C. 1 · cited by 41
• Aldon Homes, Inc. v. Commissioner 33 T.C. 582 · cited by 41
• Kreps v. Commissioner 42 T.C. 660 · cited by 41
• Johnson v. Commissioner 59 T.C. 791 · cited by 41
• Carlucci v. Commissioner 37 T.C. 695 · cited by 41
• Stocks v. Commissioner 57 Fair Empl. Prac. Cas. (BNA) 1039 · cited by 41
• B.S.W. Group, Inc. v. Commissioner 70 T.C. 352 · cited by 41
• Polachek v. Commissioner 22 T.C. 858 · cited by 41
• Anselmo v. Commissioner 80 T.C. 872 · cited by 41
• Roemer v. Commissioner 79 T.C. 398 · cited by 41
• Horn v. Commissioner 90 T.C. 908 · cited by 41
• Yelencsics v. Commissioner 74 T.C. 1513 · cited by 41
• Labay v. Commissioner 55 T.C. 6 · cited by 40
• Johnson v. Commissioner 85 T.C. 469 · cited by 40
• American Offshore, Inc. v. Commissioner 97 T.C. 579 · cited by 40
• Bolger v. Commissioner 59 T.C. 760 · cited by 40
• Iley v. Commissioner 19 T.C. 631 · cited by 40
• Ward v. Commissioner 87 T.C. 78 · cited by 40
• Sperapani v. Commissioner 42 T.C. 308 · cited by 40