Tax Court Memorandum Decisions, Volume 39
Commerce Clearing House, 1979 - Taxation
Contains the full texts of all Tax Court decisions entered from Oct. 24, 1942 to date, with case table and topical index.
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Allitison David L 268
Dallas Wholesale Builders Supply Inc 1132
Babcock Reuben H
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73 TC xxx addition to tax affd agreement alimony amended amount assets Bank barring stipulation basis Borg-Warner business expense capital cash CCH Dec Code Sec collateral estoppel Commis Commissioner Dec corporation cost debt December 31 decision disallowed Docket evidence fair market value farm Fedders Federal income tax filed Findings of Fact gross income husband Income Tax Regs income tax return incurred Internal Revenue Code Internal Revenue Service issue itemized deductions liability loans loss Lundy Memorandum Findings ment Morgan horse Norge notice of deficiency operation paid parties payments percent peti petition petitioner petitioner's profit provides purchase pursuant Ray Henderson received record residence respect Respondent determined respondent's Ripson shares sioner Dec supra Suwannee T. C. Memo Tax Court Rules taxable taxpayer tion tioner trade or business transfer Tres Vidas trial Tropo ustc Vesco wife