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.

• Douglas v. Commissioner 86 T.C. 758 · cited by 33
• Stevens Bros. Foundation, Inc. v. Commissioner 39 T.C. 93 · cited by 33
• Schooler v. Commissioner 68 T.C. 867 · cited by 33
• Westinghouse Broadcasting Co. v. Commissioner 36 T.C. 912 · cited by 33
• Dixie, Inc. v. Commissioner 31 T.C. 415 · cited by 33
• Bouche v. Commissioner 18 T.C. 144 · cited by 33
• Clodfelter v. Commissioner 57 T.C. 102 · cited by 33
• Beard v. Commissioner 77 T.C. 1275 · cited by 33
• Paine v. Commissioner 63 T.C. 736 · cited by 33
• Mora v. Comm'r 117 T.C. 279 · cited by 33
• Ezo Products Co. v. Commissioner 37 T.C. 385 · cited by 33
• Verner v. Comm'r 39 T.C. 749 · cited by 33
• Avey Drilling Machine Co. v. Commissioner 16 T.C. 1281 · cited by 33
• Bradley v. Commissioner 1 T.C. 518 · cited by 33
• Major v. Commissioner 76 T.C. 239 · cited by 33
• Sydnes v. Commissioner 74 T.C. 864 · cited by 33
• Harbin v. Commissioner 40 T.C. 373 · cited by 33
• Kemper v. Comm'r 86 T.C.M. 12 · cited by 33
• Mills v. Commissioner 11 T.C. 25 · cited by 33
• Estate of Falese v. Commissioner 58 T.C. 895 · cited by 33
• Kasey v. Commissioner 54 T.C. 1642 · cited by 33
• Snyder v. Commissioner 93 T.C. 529 · cited by 33
• Smith v. Commissioner 20 T.C. 663 · cited by 33
• Odend'hal v. Commissioner 80 T.C. 588 · cited by 33
• Grant Creek Water Works, Ltd. v. Commissioner 91 T.C. 322 · cited by 32
• James v. Commissioner 87 T.C. 905 · cited by 32
• Van Raden v. Commissioner 71 T.C. 1083 · cited by 32
• Gleis v. Commissioner 24 T.C. 941 · cited by 32
• Sherman v. Commissioner 16 T.C. 332 · cited by 32
• Estate of Craft v. Commissioner 68 T.C. 249 · cited by 32
• Belk v. Comm'r 93 T.C. 434 · cited by 32
• Danz v. Commissioner 18 T.C. 454 · cited by 32
• Robinson v. Commissioner 2 T.C. 305 · cited by 32
• George M. Still, Inc. v. Commissioner 19 T.C. 1072 · cited by 32
• Beck v. Commissioner 15 T.C. 642 · cited by 32
• Fox Chevrolet, Inc. (Maryland) v. Commissioner 76 T.C. 708 · cited by 32
• Michael Flynn Mfg. Co. v. Commissioner 3 T.C. 932 · cited by 32
• Melvin v. Commissioner 88 T.C. 63 · cited by 32
• Ianniello v. Comm'r 98 T.C. 165 · cited by 32
• Monahan v. Commissioner 109 T.C. 235 · cited by 32
• Wilson v. Commissioner 10 T.C. 251 · cited by 32
• Hagaman v. Commissioner 100 T.C. 180 · cited by 32
• Merkel v. Commissioner 109 T.C. 463 · cited by 32
• Roberts v. Commissioner 10 T.C. 581 · cited by 32
• Kean v. Comm'r 85 T.C.M. 1445 · cited by 32
• Block v. Comm'r 120 T.C. 62 · cited by 32
• Sparks v. Commissioner 87 T.C. 1279 · cited by 32
• East Texas Motor Freight Lines v. Commissioner 7 T.C. 579 · cited by 32
• Perry v. Commissioner 47 T.C. 159 · cited by 32
• Weller v. Commissioner 38 T.C. 790 · cited by 32
• Dodge v. Commissioner 75 T.C.M. 1914 · cited by 32
• Frazee v. Commissioner 98 T.C. 554 · cited by 32
• Fla. Country Clubs, Inc. v. Comm'r 122 T.C. 73 · cited by 32
• Packard v. Commissioner 63 T.C. 621 · cited by 32
• Weber v. Commissioner 138 T.C. 348 · cited by 32
• Hood v. Commissioner 115 T.C. 172 · cited by 32
• MacDonald v. Commissioner 3 T.C. 720 · cited by 32
• Urban Redevelopment Corp. v. Commissioner 34 T.C. 845 · cited by 32
• Farber v. Commissioner 43 T.C. 407 · cited by 32
• Golsen v. Commissioner 54 T.C. 742 · cited by 32
• Burge v. Commissioner 28 T.C. 246 · cited by 31
• Estate of Young v. Commissioner 110 T.C. 297 · cited by 31
• Wnuck v. Commissioner 136 T.C. 498 · cited by 31
• Law v. Commissioner 84 T.C. 985 · cited by 31
• Bynum v. Commissioner 46 T.C. 295 · cited by 31
• Fox v. Commissioner 50 T.C. 813 · cited by 31
• Wills v. Commissioner 48 T.C. 308 · cited by 31
• Bart v. Commissioner 21 T.C. 880 · cited by 31
• Coerver v. Commissioner 36 T.C. 252 · cited by 31
• Coombs v. Commissioner 67 T.C. 426 · cited by 31
• McShain v. Commissioner 71 T.C. 998 · cited by 31
• Bagur v. Comm'r 66 T.C. 817 · cited by 31
• Dial USA, Inc. v. Commissioner 95 T.C. 1 · cited by 31
• Hardy v. Commissioner 93 T.C. 684 · cited by 31
• Haar v. Commissioner 78 T.C. 864 · cited by 31
• Plainfield-Union Water Co. v. Comm'r 39 T.C. 333 · cited by 31
• Lio v. Commissioner 85 T.C. 56 · cited by 31
• Stamos v. Commissioner 87 T.C. 1451 · cited by 31
• Dean v. Commissioner 56 T.C. 895 · cited by 31
• Bridges v. Commissioner 39 T.C. 1064 · cited by 31
• Trost v. Commissioner 95 T.C. 560 · cited by 31
• Dielectric Materials Co. v. Commissioner 57 T.C. 587 · cited by 31
• Perry v. Commissioner 54 T.C. 1293 · cited by 31
• Downs v. Commissioner 7 T.C. 1053 · cited by 31
• Newberry v. Commissioner 76 T.C. 441 · cited by 31
• Hancock Academy of Savannah, Inc. v. Commissioner 69 T.C. 488 · cited by 31
• Schwalbach v. Commissioner 111 T.C. 215 · cited by 31
• Herrick v. Commissioner 85 T.C. 237 · cited by 31
• Basic Bible Church v. Commissioner 74 T.C. 846 · cited by 31
• Penn Mut. Indem. Co. v. Commissioner 32 T.C. 653 · cited by 31
• Pough v. Comm'r 135 T.C. 344 · cited by 31
• Hudock v. Commissioner 65 T.C. 351 · cited by 31
• Johnston v. Commissioner 14 T.C. 560 · cited by 31
• Wendland v. Commissioner 79 T.C. 355 · cited by 31
• Cary v. Commissioner 41 T.C. 214 · cited by 31
• Pierce v. Commissioner 61 T.C. 424 · cited by 31
• Calcutt v. Commissioner 84 T.C. 716 · cited by 31
• Weinberg v. Commissioner 64 T.C. 771 · cited by 31
• Larrabee v. Commissioner 33 T.C. 838 · cited by 31
• Radio Station WBIR, Inc. v. Commissioner 31 T.C. 803 · cited by 31
• Peninsula Steel Products & Equipment Co. v. Commissioner 78 T.C. 1029 · cited by 31
• Lucas v. Commissioner 58 T.C. 1022 · cited by 31
• Estate of Ming v. Commissioner 62 T.C. 519 · cited by 30
• Levin v. Commissioner 53 T.C.M. 6 · cited by 30
• Estate of Cowser v. Commissioner 80 T.C. 783 · cited by 30
• Fitzner v. Commissioner 31 T.C. 1252 · cited by 30
• L. Heller & Son, Inc. v. Commissioner 12 T.C. 1109 · cited by 30
• Hearn v. Commissioner 36 T.C. 672 · cited by 30
• Robinson's Dairy, Inc. v. Commissioner 35 T.C. 601 · cited by 30
• Gray v. Commissioner 138 T.C. 295 · cited by 30
• Nissho Iwai Am. Corp. v. Commissioner 89 T.C. 765 · cited by 30
• Johnsen v. Commissioner 83 T.C. 103 · cited by 30
• Miedaner v. Commissioner 81 T.C. 272 · cited by 30
• Wood v. Commissioner 16 T.C. 213 · cited by 30
• Harold Patz Trust v. Commissioner 69 T.C. 497 · cited by 30
• Zenco Eng'g Corp. v. Commissioner 75 T.C. 318 · cited by 30
• Hartley v. Commissioner 23 T.C. 353 · cited by 30
• Scruggs-Vandervoort-Barney, Inc. v. Commissioner 7 T.C. 779 · cited by 30
• Snow v. Commissioner 31 T.C. 585 · cited by 30
• Computer Programs Lambda, Ltd. v. Commissioner 89 T.C. 198 · cited by 30
• Limericks, Inc. v. Commissioner 7 T.C. 1129 · cited by 30
• Nalle v. Commissioner 67 T.C.M. 2747 · cited by 30
• Steadman v. Comm'r 50 T.C. 369 · cited by 30
• Carter v. Commissioner 9 T.C. 364 · cited by 30
• Columbia Bldg. v. Commissioner 98 T.C. 607 · cited by 30
• Glinske v. Commissioner 17 T.C. 562 · cited by 30
• Toledo Newspaper Co. v. Commissioner 2 T.C. 794 · cited by 30
• Mason v. Comm'r 132 T.C. 301 · cited by 30
• Cedar Valley Distillery, Inc. v. Commissioner 16 T.C. 870 · cited by 30
• C. D. Johnson Lumber Corp. v. Commissioner 12 T.C. 348 · cited by 30
• McMahan v. Commissioner 70 T.C.M. 1354 · cited by 30
• Heineman v. Commissioner 82 T.C. 538 · cited by 30
• Reily v. Commissioner 53 T.C. 8 · cited by 30
• Finoli v. Commissioner 86 T.C. 697 · cited by 30
• Canelo v. Commissioner 53 T.C. 217 · cited by 30
• Greenberg v. Commissioner 73 T.C. 806 · cited by 30
• 7-Up Ft. Worth Co. v. Commissioner 8 T.C. 52 · cited by 30
• Abbott v. Commissioner 28 T.C. 795 · cited by 30
• Savage v. Commissioner 112 T.C. 46 · cited by 30
• Amesbury Apartments, Ltd. v. Commissioner 95 T.C. 227 · cited by 30
• Goodwin v. Commissioner 73 T.C. 215 · cited by 30
• Johnson v. Commissioner 136 T.C. 475 · cited by 30
• Porter v. Comm'r 130 T.C. 115 · cited by 30
• Stern v. Commissioner 15 T.C. 521 · cited by 30
• Guest v. Commissioner 77 T.C. 9 · cited by 30
• American Campaign Academy v. Commissioner 92 T.C. 1053 · cited by 30
• Gordon v. Commissioner 63 T.C. 51 · cited by 30
• Mayfair Minerals, Inc. v. Commissioner 38 Oil & Gas Rep. 515 · cited by 30
• Safety Tube Corp. v. Commissioner 8 T.C. 757 · cited by 30
• August v. Commissioner 54 T.C. 1535 · cited by 29
• Citizens & Southern Corp. v. Commissioner 91 T.C. 463 · cited by 29
• Strohmaier v. Commissioner 113 T.C. 106 · cited by 29
• Trans City Life Ins. Co. v. Commissioner 106 T.C. 274 · cited by 29
• Pacific Coast Music Jobbers, Inc. v. Commissioner 55 T.C. 866 · cited by 29
• American Foundry v. Commissioner 59 T.C. 231 · cited by 29
• Bonn v. Commissioner 34 T.C. 64 · cited by 29
• VGS Corp. v. Commissioner 68 T.C. 563 · cited by 29
• Bowen v. Commissioner 12 T.C. 446 · cited by 29
• Cotnam v. Commissioner 28 T.C. 947 · cited by 29
• Kelby v. Comm'r 130 T.C. 79 · cited by 29
• Anderson v. Commissioner 54 T.C. 1547 · cited by 29
• Conti v. Commissioner 99 T.C. 370 · cited by 29
• Stewart v. Comm'r 127 T.C. 109 · cited by 29
• Lardas v. Commissioner 99 T.C. 490 · cited by 29
• Sammons v. Commissioner 51 T.C.M. 1568 · cited by 29
• Georgia-Pacific Corp. v. Commissioner 63 T.C. 790 · cited by 29
• Estate of Reichardt v. Commissioner 114 T.C. 144 · cited by 29
• Pipe v. Commissioner 23 T.C. 99 · cited by 29
• Gazette Tel. Co. v. Commissioner 19 T.C. 692 · cited by 29
• Take v. Commissioner 82 T.C. 630 · cited by 29
• Granite Constr. Co. v. Commissioner 19 T.C. 163 · cited by 29
• Makransky v. Commissioner 36 T.C. 446 · cited by 29
• Kenseth v. Commissioner 82 Fair Empl. Prac. Cas. (BNA) 1812 · cited by 29
• Durden v. Commissioner 3 T.C. 1 · cited by 29
• Anthony v. Commissioner 66 T.C. 367 · cited by 29
• Smith v. Commissioner 91 T.C. 733 · cited by 29
• Drazen v. Commissioner 34 T.C. 1070 · cited by 29
• P. Dougherty Co. v. Commissioner 5 T.C. 791 · cited by 29
• Roth v. Commissioner 17 T.C. 1450 · cited by 29
• Jackson v. Commissioner 76 T.C. 696 · cited by 29
• Sproull v. Commissioner 16 T.C. 244 · cited by 29
• Krueger v. Commissioner 48 T.C. 824 · cited by 29
• Frances Biddle Trust v. Commissioner 3 T.C. 832 · cited by 29
• Jungreis v. Commissioner 55 T.C. 581 · cited by 29
• McGowan v. Commissioner 67 T.C. 599 · cited by 29
• D. Loveman & Son Export Corp. v. Commissioner 34 T.C. 776 · cited by 29
• Spector v. Commissioner 71 T.C. 1017 · cited by 29
• Hesse v. Commissioner 60 T.C. 685 · cited by 29
• Peurifoy v. Commissioner 27 T.C. 149 · cited by 29
• Estate of Piper v. Commissioner 72 T.C. 1062 · cited by 29
• Olive v. Commissioner 139 T.C. 19 · cited by 29
• Morgan v. Commissioner 46 T.C. 878 · cited by 29
• Dusha v. Commissioner 82 T.C. 592 · cited by 29
• Smith v. Commissioner 60 T.C. 316 · cited by 29
• Soriano v. Commissioner 90 T.C. 44 · cited by 28
• Leineweber v. Comm'r 87 T.C.M. 824 · cited by 28
• Ginsburg v. Comm'r 127 T.C. 75 · cited by 28
• Riss v. Commissioner 57 T.C. 469 · cited by 28
• Gale v. Commissioner 13 T.C. 661 · cited by 28
• Gemma v. Commissioner 46 T.C. 821 · cited by 28