Theodore H. Merriam

Practice areas

Bar admissions

Education

Professional memberships

Reported cases

Cox v. Commissioner, 126 T.C. 237 (2006), rev’d, 514 F.3d 1119 (10th Cir. 2008)
Mesa Oil, Inc. v. U.S., 467 F.3d 1252 (10th Cir. 2006)
Christians v. Commissioner, 85 T.C.M. 1267 (2003)
Mesa Oil, Inc. v. U.S., 2001-1 USTC 50,130 (D. Colo. 2000)
Michael v. Commissioner, 72 T.C.M. 1031 (1996)
U.S. v. Payne, 978 F.2d 1177 (10th Cir. 1992)
Howard Electrical & Mechanical, Inc. v. Colo. Dept. of Revenue, 748 P.2d 1321 (Colo. App. 1987)
U.S. v. William A. Kilpatrick, 821 F.2d 1456 (10th Cir. 1987)
Kloppenberg and Company v. Commissioner, 51 T.C.M. 1607 (1986)

Notable achievements

Author, “Employee Business Expense Deductions,” 12 The Colorado Lawyer 1624, 1983.
Adjunct Professor, University of Denver College of Law
- Federal Tax Advocacy Clinic, 1987–1989
- Graduate Tax Program, 1990–2002