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.

• Ft. Howard Paper Co. v. Commissioner 49 T.C. 275 · cited by 40
• Towers v. Commissioner 24 T.C. 199 · cited by 40
• Weller v. Commissioner 31 T.C. 33 · cited by 40
• Janeway v. Commissioner 2 T.C. 197 · cited by 40
• KENNEDY v. COMMISSIONER OF INTERNAL REVENUE 116 T.C. 255 · cited by 40
• Diamond v. Commissioner 56 T.C. 530 · cited by 40
• Walet v. Commissioner 31 T.C. 461 · cited by 40
• Vaira v. Commissioner 52 T.C. 986 · cited by 40
• Blum Folding Paper Box Co. v. Commissioner 4 T.C. 795 · cited by 40
• Church in Boston v. Commissioner 71 T.C. 102 · cited by 39
• Rosano v. Commissioner 46 T.C. 681 · cited by 39
• Coleman v. Commissioner 87 T.C. 178 · cited by 39
• Bochner v. Commissioner 67 T.C. 824 · cited by 39
• Smith v. Commissioner 91 T.C. 1049 · cited by 39
• Johnson v. Commissioner 7 T.C. 1040 · cited by 39
• Hilborn v. Commissioner 85 T.C. 677 · cited by 39
• Estate of Mandels v. Commissioner 64 T.C. 61 · cited by 39
• Huntress v. Comm'r 98 T.C.M. 8 · cited by 39
• Manhattan Co. of Virginia, Inc. v. Commissioner 50 T.C. 78 · cited by 39
• Vassallo v. Commissioner 23 T.C. 656 · cited by 39
• Key Buick Co. v. Commissioner 68 T.C. 178 · cited by 39
• Brown v. Commissioner 78 T.C. 215 · cited by 39
• Geyer, Cornell & Newell, Inc. v. Commissioner 6 T.C. 96 · cited by 39
• Benjamin v. Commissioner 66 T.C. 1084 · cited by 39
• Williams v. Commissioner 16 T.C. 893 · cited by 39
• Moss v. Commissioner 135 T.C. 365 · cited by 39
• Hitchins v. Commissioner 103 T.C. 711 · cited by 39
• Pesch v. Commissioner 78 T.C. 100 · cited by 39
• Estate of Goldman v. Commissioner 112 T.C. 317 · cited by 39
• Koppers Coal Co. v. Commissioner 6 T.C. 1209 · cited by 39
• Meyer v. Commissioner 97 T.C. 555 · cited by 38
• Baldwin v. Commissioner 84 T.C. 859 · cited by 38
• Nis Family Trust v. Commissioner 115 T.C. 523 · cited by 38
• Horton v. Commissioner 13 T.C. 143 · cited by 38
• Coulter v. Commissioner 82 T.C. 580 · cited by 38
• McGuire v. Commissioner 44 T.C. 801 · cited by 38
• Miles-Conley Co. v. Commissioner 10 T.C. 754 · cited by 38
• Krugman v. Commissioner 112 T.C. 230 · cited by 38
• Drill v. Commissioner 8 T.C. 902 · cited by 38
• Medeiros v. Commissioner 77 T.C. 1255 · cited by 38
• Quinn v. Commissioner 62 T.C. 223 · cited by 38
• Bennett v. Commissioner 30 T.C. 114 · cited by 38
• Conforte v. Commissioner 74 T.C. 1160 · cited by 38
• Houston Lawyer Referral Service, Inc. v. Commissioner 69 T.C. 570 · cited by 38
• CWT Farms, Inc. v. Commissioner 79 T.C. 1054 · cited by 38
• Mutual Lumber Co. v. Commissioner 16 T.C. 370 · cited by 38
• South Texas Rice Warehouse Co. v. Commissioner 43 T.C. 540 · cited by 38
• Barton v. Commissioner 97 T.C. 548 · cited by 38
• Davenport v. Commissioner 48 T.C. 921 · cited by 38
• Lagreide v. Commissioner 23 T.C. 508 · cited by 38
• Ford v. Commissioner 56 T.C. 1300 · cited by 38
• Strong v. Commissioner 66 T.C. 12 · cited by 38
• Capek v. Commissioner 86 T.C. 14 · cited by 38
• Weiler v. Commissioner 54 T.C. 398 · cited by 37
• Domulewicz v. Comm'r 129 T.C. 11 · cited by 37
• Hilton v. Commissioner 74 T.C. 305 · cited by 37
• Colony, Inc. v. Commissioner 26 T.C. 30 · cited by 37
• Magill v. Commissioner 70 T.C. 465 · cited by 37
• Dean v. Commissioner 83 T.C. 56 · cited by 37
• Abramo v. Commissioner 78 T.C. 154 · cited by 37
• Ward v. Commissioner 20 T.C. 332 · cited by 37
• BUNNEY v. COMMISSIONER OF INTERNAL REVENUE 114 T.C. 259 · cited by 37
• ESTATE OF QUICK v. COMMISSIONER 110 T.C. 440 · cited by 37
• Estate of Baumgardner v. Commissioner 85 T.C. 445 · cited by 37
• Rivers v. Commissioner 33 T.C. 935 · cited by 37
• Pigman v. Commissioner 31 T.C. 356 · cited by 37
• Nicholls, North, Buse Co. v. Commissioner 56 T.C. 1225 · cited by 37
• Ferguson v. Commissioner 14 T.C. 846 · cited by 37
• Leach v. Commissioner 21 T.C. 70 · cited by 37
• Behling v. Comm'r 118 T.C. 572 · cited by 37
• Baird v. Commissioner 68 T.C. 115 · cited by 37
• Jones v. Commissioner 54 T.C. 734 · cited by 37
• Ballentine Motor Co. v. Commissioner 39 T.C. 348 · cited by 37
• Stafford v. Commissioner 46 T.C. 515 · cited by 37
• Neaderland v. Commissioner 52 T.C. 532 · cited by 37
• Glynn v. Commissioner 76 T.C. 116 · cited by 37
• Merrill v. Commissioner 40 T.C. 66 · cited by 37
• Heller v. Commissioner 2 T.C. 371 · cited by 37
• Photo-Sonics, Inc. v. Commissioner 42 T.C. 926 · cited by 36
• Bremerton Sun Publishing Co. v. Commissioner 44 T.C. 566 · cited by 36
• J. L. Goodman Furniture Co. v. Commissioner 11 T.C. 530 · cited by 36
• Johnson v. Commissioner 78 T.C. 882 · cited by 36
• Rink v. Commissioner 51 T.C. 746 · cited by 36
• Matthews v. Commissioner 92 T.C. 351 · cited by 36
• Badger Materials, Inc. v. Commissioner 40 T.C. 1061 · cited by 36
• Frentz v. Commissioner 44 T.C. 485 · cited by 36
• Heman v. Commissioner 32 T.C. 479 · cited by 36
• BJR Corp. v. Commissioner 67 T.C. 111 · cited by 36
• Boe v. Commissioner 35 T.C. 720 · cited by 36
• Koons v. Commissioner 35 T.C. 1092 · cited by 36
• Estate of Halas v. Commissioner 94 T.C. 570 · cited by 36
• Weir Long Leaf Lumber Co. v. Commissioner 9 T.C. 990 · cited by 36
• Haft Trust v. Commissioner 62 T.C. 145 · cited by 36
• American Sav. Bank v. Commissioner 56 T.C. 828 · cited by 36
• Piarulle v. Comm'r 80 T.C. 1035 · cited by 36
• Smith v. Commissioner 17 T.C. 135 · cited by 36
• Wisconsin Farmer Co. v. Commissioner 14 T.C. 1021 · cited by 36
• Anderson v. Commissioner 15 T.C.M. 922 · cited by 36
• Duttenhofer v. Commissioner 49 T.C. 200 · cited by 36
• Cox v. Comm'r 126 T.C. 237 · cited by 36
• Leslie v. Commissioner 6 T.C. 488 · cited by 36
• Foote v. Commissioner 67 T.C. 1 · cited by 36
• Aguirre v. Comm'r 117 T.C. 324 · cited by 36
• Reading v. Commissioner 70 T.C. 730 · cited by 36
• O'Meara v. Commissioner 8 T.C. 622 · cited by 36
• Shepherd v. Commissioner 115 T.C. 376 · cited by 36
• Rickel v. Commissioner 49 Fair Empl. Prac. Cas. (BNA) 722 · cited by 36
• Morrison v. Commissioner 81 T.C. 644 · cited by 36
• Louisiana Land & Exploration Co. v. Commissioner 7 T.C. 507 · cited by 36
• Takaba v. Comm'r 119 T.C. 285 · cited by 36
• Truck & Equipment Corp. v. Commissioner 98 T.C. 141 · cited by 35
• Gantner v. Commissioner 92 T.C. 192 · cited by 35
• Vaughn v. Commissioner 87 T.C. 164 · cited by 35
• Lynch v. Commissioner 31 T.C. 990 · cited by 35
• Ellwest Stereo Theatres of Memphis v. Commissioner 70 T.C.M. 1655 · cited by 35
• Halpern v. Commissioner 96 T.C. 895 · cited by 35
• Vallone v. Commissioner 88 T.C. 794 · cited by 35
• Shelton v. Commissioner 63 T.C. 193 · cited by 35
• McLaine v. Commissioner 138 T.C. 228 · cited by 35
• Eline Realty Co. v. Commissioner 35 T.C. 1 · cited by 35
• Coca-Cola Bottling Co. v. Commissioner 37 T.C. 1006 · cited by 35
• Owen v. Commissioner 23 T.C. 377 · cited by 35
• Courtney v. Commissioner 32 T.C. 334 · cited by 35
• Thompson v. Commissioner 50 T.C. 522 · cited by 35
• 508 Clinton St. Corp. v. Commissioner 89 T.C. 352 · cited by 35
• Ross Glove Co. v. Commissioner 60 T.C. 569 · cited by 35
• McNichol v. Commissioner 29 T.C. 1179 · cited by 35
• Krim-Ko Corp. v. Commissioner 16 T.C. 31 · cited by 35
• Stamos v. Commissioner 95 T.C. 624 · cited by 35
• Court Holding Co. v. Commissioner 2 T.C. 531 · cited by 35
• Greene Motor Co. v. Commissioner 5 T.C. 314 · cited by 35
• Haggard v. Commissioner 24 T.C. 1124 · cited by 35
• Perkins v. Comm'r 129 T.C. 58 · cited by 35
• Sanderling, Inc. v. Commissioner 66 T.C. 743 · cited by 35
• Hays Corp. v. Commissioner 40 T.C. 436 · cited by 35
• Schuster's Express, Inc. v. Commissioner 66 T.C. 588 · cited by 35
• Casanova Co. v. Commissioner 87 T.C. 214 · cited by 35
• Prabel v. Commissioner 91 T.C. 1101 · cited by 35
• Cooper v. Comm'r 135 T.C. 70 · cited by 35
• Spurlock v. Comm'r 85 T.C.M. 1236 · cited by 35
• Dreymann v. Comm'r 11 T.C. 153 · cited by 35
• Mazzotta v. Commissioner 57 T.C. 427 · cited by 35
• Abeles v. Commissioner 90 T.C. 103 · cited by 35
• IT&S of Iowa, Inc. v. Commissioner 97 T.C. 496 · cited by 35
• Wolfsen Land & Cattle Co. v. Commissioner 72 T.C. 1 · cited by 35
• John P. Scripps Newspapers v. Commissioner 44 T.C. 453 · cited by 34
• Saigh v. Commissioner 26 T.C. 171 · cited by 34
• Burck v. Commissioner 63 T.C. 556 · cited by 34
• Archer v. Commissioner 73 T.C. 963 · cited by 34
• Dole v. Commissioner 43 T.C. 697 · cited by 34
• Bradley v. Commissioner 100 T.C. 367 · cited by 34
• Billings v. Comm'r 127 T.C. 7 · cited by 34
• Skarda v. Commissioner 27 T.C. 137 · cited by 34
• Lewis v. Comm'r 128 T.C. 48 · cited by 34
• Bubbling Well Church of Universal Love, Inc. v. Commissioner 74 T.C. 531 · cited by 34
• Western Wine & Liquor Co. v. Commissioner 18 T.C. 1090 · cited by 34
• Bank One Corp. v. Comm'r 120 T.C. 174 · cited by 34
• Magazine v. Commissioner 89 T.C. 321 · cited by 34
• Estate of Vriniotis v. Commissioner 79 T.C. 298 · cited by 34
• Cluett v. Commissioner 8 T.C. 1178 · cited by 34
• KING v. COMMISSIONER OF INTERNAL REVENUE 116 T.C. 198 · cited by 34
• Elrod v. Commissioner 87 T.C. 1046 · cited by 34
• Hogg v. Commissioner 13 T.C. 361 · cited by 34
• Forseth v. Commissioner 85 T.C. 127 · cited by 34
• Adams v. Commissioner 85 T.C. 359 · cited by 34
• Rodriguez v. Comm'r 85 T.C.M. 1414 · cited by 34
• James Armour, Inc. v. Commissioner 43 T.C. 295 · cited by 34
• Capitol Fed. Sav. & Loan Ass'n v. Commissioner 96 T.C. 204 · cited by 34
• Gulfstream Land & Development Corp. v. Commissioner 71 T.C. 587 · cited by 34
• Marinzulich v. Commissioner 31 T.C. 487 · cited by 34
• Human Engineering Institute v. Commissioner 61 T.C. 61 · cited by 34
• Piggly Wiggly Southern, Inc. v. Commissioner 84 T.C. 739 · cited by 34
• Campbell v. Commissioner 90 T.C. 110 · cited by 34
• Pekar v. Commissioner 113 T.C. 158 · cited by 34
• Concord Consumers Hous. Coop. v. Commissioner 89 T.C. 105 · cited by 34
• Estate of Di Rezza v. Commissioner 78 T.C. 19 · cited by 34
• Estate of Bischoff v. Commissioner 69 T.C. 32 · cited by 34
• Goldsmith v. Commissioner 31 T.C. 56 · cited by 34
• Levenson & Klein, Inc. v. Commissioner 67 T.C. 694 · cited by 34
• Unitary Mission Church v. Commissioner 74 T.C. 507 · cited by 34
• Boyd v. Comm'r 117 T.C. 127 · cited by 33
• O'Hara v. Commissioner 6 T.C. 841 · cited by 33
• Downing v. Comm'r 118 T.C. 22 · cited by 33
• Hamacher v. Commissioner 94 T.C. 348 · cited by 33
• Penrod v. Commissioner 88 T.C. 1415 · cited by 33
• Pursell v. Commissioner 38 T.C. 263 · cited by 33
• Boyer v. Commissioner 69 T.C. 521 · cited by 33
• Miller v. Commissioner 22 T.C. 293 · cited by 33
• Sadler v. Commissioner 113 T.C. 99 · cited by 33
• Andrew v. Commissioner 54 T.C. 239 · cited by 33
• Tigers Eye Trading, LLC v. Comm'r 97 T.C.M. 1622 · cited by 33
• F. W. Woolworth Co. v. Commissioner 54 T.C. 1233 · cited by 33
• Wildman v. Commissioner 78 T.C. 943 · cited by 33
• Henson v. Commissioner 66 T.C. 835 · cited by 33
• Schoof v. Commissioner 21 Employee Benefits Cas. (BNA) 2773 · cited by 33
• Brountas v. Commissioner 73 T.C. 491 · cited by 33
• Danenberg v. Commissioner 73 T.C. 370 · cited by 33
• Winn-Dixie Stores v. Comm'r 113 T.C. 254 · cited by 33
• Duncan Industries, Inc., etc. v. Commissioner 73 T.C. 266 · cited by 33
• Bebb v. Commissioner 36 T.C. 170 · cited by 33