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https://www.courtlistener.com/api/rest/v3/opinions/4601714/ | JAMES T. PRATHER AND SHIRLEY M. MOSELEY, FORMERLY SHIRLEY M. PRATHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPrather v. CommissionerDocket No. 9864-76.United States Tax CourtT.C. Memo 1982-467; 1982 Tax Ct. Memo LEXIS 280; 44 T.C.M. (CCH) 838; T.C.M. (RIA) 82467; August 10, 1982. *280 Held: (1) The... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601715/ | HARRY E. and EDITH EISENROD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEisenrod v. CommissionerDocket Nos. 4604-73, 8981-73.United States Tax CourtT.C. Memo 1976-320; 1976 Tax Ct. Memo LEXIS 81; 35 T.C.M. (CCH) 1448; T.C.M. (RIA) 760320; October 19, 1976, Filed *81 Petitioner Harry E. Eisenrod made pa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601717/ | Citizens Bank & Trust Company v. Commissioner.Citizens Bank & Trust Co. v. CommissionerDocket No. 108341.United States Tax Court1942 Tax Ct. Memo LEXIS 110; 1 T.C.M. (CCH) 15; T.C.M. (RIA) 42573; October 29, 1942*110 Frank J. Albus, Esq., Earle Bldg., Washington, D.C., for the petitioner. E. L. Corbin, Esq., for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601718/ | MASSACHUSETTS FIRE & MARINE INSURANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Massachusetts Fire & Marine Ins. Co. v. CommissionerDocket No. 20892.United States Board of Tax Appeals16 B.T.A. 625; 1929 BTA LEXIS 2543; May 23, 1929, Promulgated *2543 Harry W. Forbes, Esq., for the petitioner. Jo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601722/ | Louis Oneal and Shirley Oneal, Petitioners v. Commissioner of Internal Revenue, Respondent; Arthur K. Lund and Colleen M. Lund, Petitioners v. Commissioner of Internal Revenue, RespondentOneal v. CommissionerDocket Nos. 12511-81, 12512-81, 10961-82United States Tax Court84 T.C. 1235; 1985 U.S. Tax Ct. LEXIS 70; 84 T.C.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601724/ | A. M. LAWRENCE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lawrence v. CommissionerDocket No. 13566.United States Board of Tax Appeals13 B.T.A. 463; 1928 BTA LEXIS 3245; September 21, 1928, Promulgated *3245 Taxable gain is not realized where, as part of an agreement of settlement between individuals,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601725/ | Joseph J. Lerner, Petitioner, v. Commissioner of Internal Revenue, RespondentLerner v. CommissionerDocket No. 21623United States Tax Court15 T.C. 379; 1950 U.S. Tax Ct. LEXIS 83; September 29, 1950, Promulgated *83 Decision will be entered for the respondent. Petitioner and his wife separated in 1934. At that time th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601727/ | ROBERT C. AND NANCY L. ARNOLD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentArnold v. CommissionerTax Ct. Dkt. No. 16855-97United States Tax Court111 T.C. 250; 1998 U.S. Tax Ct. LEXIS 48; 111 T.C. No. 12; September 28, 1998, Filed *48 In December 1989, following P's retirement, P began receiving annual d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601728/ | JOHN R. MACMANUS, ET AL., TRUST, JOHN R. MACMANUS, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.MacManus v. CommissionerDocket No. 99781.United States Board of Tax Appeals44 B.T.A. 508; 1941 BTA LEXIS 1317; May 16, 1941, Promulgated *1317 Trust created when grantor of four prior trusts, in orde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601731/ | Oak Commercial Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent. Aramo-Stiftung, Petitioner, v. Commissioner of Internal Revenue, RespondentOak Commercial Corp. v. CommissionerDocket Nos. 11007, 11612United States Tax Court9 T.C. 947; 1947 U.S. Tax Ct. LEXIS 33; November 18, 1947, Promulgated *... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601732/ | Frank T. Shull and Ann R. Shull, Petitioners, v. Commissioner of Internal Revenue, RespondentShull v. CommissionerDocket No. 63655United States Tax Court30 T.C. 821; 1958 U.S. Tax Ct. LEXIS 139; June 30, 1958, Filed *139 Decision will be entered under Rule 50. Petitioners in 1952 filed elections to liquidate a corpora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601733/ | MENARD, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent JOHN R. MENARD, Petitioner v. COMMISSIONER OF THE INTERNAL REVENUE, Respondent *Menard, Inc. v. Comm'rNos. 673-02, 674-02United States Tax Court130 T.C. 54; 2008 U.S. Tax Ct. LEXIS 4; 130 T.C. No. 4; February 19, 2008, FiledMenard, Inc. v. Commiss... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601734/ | MOLLOHON MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mollohon Mfg. Co. v. CommissionerDocket No. 14118.United States Board of Tax Appeals13 B.T.A. 952; 1928 BTA LEXIS 3126; October 12, 1928, Promulgated *3126 George E. H. Goodner, Esq., for the petitioner. J. E. Mather, Esq., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601736/ | McKINLEY L. BOOMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoomer v. CommissionerDocket No. 31361-81.United States Tax CourtT.C. Memo 1985-66; 1985 Tax Ct. Memo LEXIS 564; 49 T.C.M. (CCH) 744; T.C.M. (RIA) 85066; February 13, 1985. McKinley L. Boomer, pro se. David L. Miller, for the respondent. GO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601737/ | APPEAL OF LAURENS TRUST CO.Laurens Trust Co. v. CommissionerDocket No. 3930.United States Board of Tax Appeals3 B.T.A. 331; 1926 BTA LEXIS 2704; January 14, 1926, Decided Submitted July 10, 1925. *2704 Wilton H. Wallace, Esq., and B. C. Wallace, C.P.A., for the taxpayer. M. N. Fisher, Esq., for the Commissioner. *33... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601738/ | GERTRUDE MCGINLEY, TRUSTEE, WILLIAM MCGINLEY TRUST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McGinley v. CommissionerDocket Nos. 49320, 59472.United States Board of Tax Appeals31 B.T.A. 81; 1934 BTA LEXIS 1169; August 10, 1934, Promulgated *1169 Held, under the facts in the record, there was one trus... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601739/ | Jerry D. Thompson, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentThompson v. CommissionerDocket Nos. 6191-84, 46843-86, 48350-86United States Tax Court92 T.C. 486; 1989 U.S. Tax Ct. LEXIS 34; 92 T.C. No. 29; March 16, 1989; As amended March 17, 1989 March 16, 1989, Filed *34 In this consolidated... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601741/ | Harold L. Ward and Estate of Virginia Palmer Ward, Deceased, Harold L. Ward, Executor, Petitioners, v. Commissioner of Internal Revenue, RespondentWard v. CommissionerDocket No. 40129United States Tax Court25 T.C. 815; 1956 U.S. Tax Ct. LEXIS 296; January 18, 1956, Filed *296 Decision will be entered for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601742/ | H. W. HARDINGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hardinge v. CommissionerDocket No. 34862.United States Board of Tax Appeals17 B.T.A. 41; 1929 BTA LEXIS 2368; July 31, 1929, Promulgated *2368 Held, evidence insufficient to establish the value of a patent on March 1, 1913. H. W. Hardinge pro ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601743/ | JOSEPH SORIN SCHNEIDER and LINDA F. SCHNEIDER, Petitioners V. COMMISSIONER OF INTERNAL REVENUE, Respondent.Schneider v. CommissionerDocket No. 6981-81.United States Tax CourtT.C. Memo 1983-753; 1983 Tax Ct. Memo LEXIS 28; 47 T.C.M. (CCH) 675; T.C.M. (RIA) 83753; December 19, 1983. Joseph Sorin Schneider, pro se. Chri... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601745/ | George F. Jewett, Jr., and Lucille M. Jewett, Petitioners v. Commissioner of Internal Revenue, RespondentJewett v. CommissionerDocket No. 3877-76United States Tax Court70 T.C. 430; 1978 U.S. Tax Ct. LEXIS 102; June 13, 1978, Filed *102 Decision will be entered under Rule 155. T held a 50-percent remainder interest in ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601747/ | ESTATE OF JEANETTE ANDERSEN, Deceased, MARCIA A. MURPHY, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Andersen v. CommissionerDocket No. 292-72.United States Tax CourtT.C. Memo 1973-248; 1973 Tax Ct. Memo LEXIS 39; 32 T.C.M. (CCH) 1164; T.C.M. (RIA) 73248; November 14, 1973, Filed Sidn... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601748/ | HERBERT BRUSH MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Herbert Brush Mfg. Co. v. CommissionerDocket No. 15784.United States Board of Tax Appeals15 B.T.A. 673; 1929 BTA LEXIS 2806; March 1, 1929, Promulgated *2806 1. Amounts paid by the petitioner in the year 1918 to creditors who... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601750/ | MILTON SMITH, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Smith v. CommissionerDocket Nos. 77414 - 77417.United States Board of Tax Appeals34 B.T.A. 702; 1936 BTA LEXIS 656; June 25, 1936, Promulgated *656 1. REORGANIZATION. - Upon the exchange of assets by a corporation for stock of anothe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601751/ | PHILLIP D. ANTONELLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAntonelli v. CommissionerDocket No. 5664-78.United States Tax CourtT.C. Memo 1980-544; 1980 Tax Ct. Memo LEXIS 41; 41 T.C.M. (CCH) 502; T.C.M. (RIA) 80544; December 8, 1980Paul T. Wright, for the petitioner. Jeff P. Ehrlich, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601752/ | John R. and Margaret M. Masline v. Commissioner.Masline v. CommissionerDocket No. 3922-69.United States Tax CourtT.C. Memo 1971-204; 1971 Tax Ct. Memo LEXIS 129; 30 T.C.M. (CCH) 850; T.C.M. (RIA) 71204; August 18, 1971, filed. *129 In May 1963 petitioner, who had been employed and living with his wife in Augusta, Geo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601767/ | Frederick Godfrey v. Commissioner. Ellen Godfrey v. Commissioner.Godfrey v. CommissionerDocket Nos. 112212, 112213.United States Tax Court1943 Tax Ct. Memo LEXIS 110; 2 T.C.M. (CCH) 792; T.C.M. (RIA) 43424; September 20, 1943*110 A partnership on an accrual basis held not entitled to deduct the portion of an excise t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601768/ | W. Stuart Emmons, Petitioner, v. Commissioner of Internal Revenue, RespondentEmmons v. CommissionerDocket No. 61021United States Tax Court31 T.C. 26; 1958 U.S. Tax Ct. LEXIS 65; October 10, 1958, Filed *65 Decision will be entered for the respondent. In December 1951, petitioner purchased an annuity contract requiring... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/6113034/ | Case: 21-50556 Document: 00516181459 Page: 1 Date Filed: 01/26/2022
United States Court of Appeals
for the Fifth Circuit United States Court of Appeals
Fifth C... | 01-04-2023 | 01-27-2022 |
https://www.courtlistener.com/api/rest/v3/opinions/4601769/ | Milton S. Yunker and Leonna S. Yunker, Petitioners, v. Commissioner of Internal Revenue, RespondentYunker v. CommissionerDocket No. 52915United States Tax Court26 T.C. 161; 1956 U.S. Tax Ct. LEXIS 207; April 26, 1956, Filed *207 Decision will be entered under Rule 50. 1. Gain on Sale of Real Estate -- Capital Gain or ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601770/ | W. H. Norris Lumber Company, Inc. v. Commissioner.W. H. Norris Lumber Co., Inc. v. CommissionerDocket No. 16314.United States Tax Court1948 Tax Ct. Memo LEXIS 71; 7 T.C.M. (CCH) 728; T.C.M. (RIA) 48204; October 12, 1948*71 Robert Ash, Esq., Munsey Bldg., Washington, D.C., W. T. Durant, Esq., and E. E. C. Smith, C.P.A.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601772/ | Amo Realty Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentAmo Realty Co. v. CommissionerDocket No. 48839United States Tax Court24 T.C. 812; 1955 U.S. Tax Ct. LEXIS 125; July 29, 1955, Filed *125 Decision will be entered under Rule 50. During the year 1945, petitioner's outstanding stock was ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601773/ | Ted Bolnick and Bertha Bolnick, Petitioners, v. Commissioner of Internal Revenue, RespondentBolnick v. CommissionerDocket No. 3503-62United States Tax Court44 T.C. 245; 1965 U.S. Tax Ct. LEXIS 81; May 28, 1965, Filed *81 Decision will be entered under Rule 50. 1. Gain realized by petitioners on redemption prior to mat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601774/ | ORVAL C. WALKER AND MARY C. WALKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWalker v. CommissionerDocket No. 671-70.United States Tax CourtT.C. Memo 1973-144; 1973 Tax Ct. Memo LEXIS 146; 32 T.C.M. (CCH) 690; T.C.M. (RIA) 73144; June 28, 1973, Filed. Muckleroy McDonald, for the petitioners. Charles... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601775/ | MELVIN H. HERSCHLER, Petitioner v. COMMISSIONER OR INTERNAL REVENUE, RespondentHerschler v. CommissionerDocket No. 1179-82.United States Tax CourtT.C. Memo 1984-569; 1984 Tax Ct. Memo LEXIS 103; 48 T.C.M. (CCH) 1475; T.C.M. (RIA) 84569; October 24, 1984. Bruce I. Hochman and Craig I. DeRoy, for the petitioner. Karen J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601776/ | Estate of Frank T. Powers, Deceased, Frank T. Powers, Jr., et al., Executors, v. Commissioner. Augustin J. Powers v. Commissioner.Estate of Powers v. CommissionerDocket Nos. 39910 and 39911.United States Tax CourtT.C. Memo 1954-239; 1954 Tax Ct. Memo LEXIS 5; 13 T.C.M. (CCH) 1189; T.C.M. (RIA) 54350; December 30, 1954,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601777/ | Arthur G. Burdorf and Weltha O. Burdorf v. Commissioner.Burdorf v. CommissionerDocket No. 75489.United States Tax CourtT.C. Memo 1961-315; 1961 Tax Ct. Memo LEXIS 32; 20 T.C.M. (CCH) 1621; T.C.M. (RIA) 61315; November 20, 1961*32 Louis E. Ackerson, Esq., and Robert L. Ackerson, Esq., for the petitioners. Hubert E. Kel... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470557/ | Fourth Court of Appeals
San Antonio, Texas
MEMORANDUM OPINION
No. 04-19-00121-CV
TEXAS DEPARTMENT OF TRANSPORTATION,
Appellant
... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/389575/ | 647 F.2d 6
Norman P. CALHOUN, Plaintiff-Appellant,andViola E. Calhoun, Plaintiff,v.UNITED STATES of America, Defendant-Appellee.
No. 79-4777.
United States Court of Appeals,Ninth Circuit.
May 14, 1981.
Norman P. Calhoun, Tulare, Cal., for plaintiff-appellant.
William B. Shubb, U. S. Atty., James E. White, Asst. U. S. ... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4601778/ | E. C. PRATT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pratt v. CommissionerDocket No. 30606.United States Board of Tax Appeals23 B.T.A. 148; 1931 BTA LEXIS 1924; May 11, 1931, Promulgated *1924 Alvin E. Stein, Esq., for the petitioner. John D. Kiley, Esq., for the respondent. MATTHEWS *148 This pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601779/ | WILLIAM WEISER, AS EXECUTOR OF THE LAST WILL AND TESTAMENT OF WILLIAM T. FITZPATRICK, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Weiser v. CommissionerDocket No. 90911.United States Board of Tax Appeals39 B.T.A. 1144; 1939 BTA LEXIS 927; May 26, 1939, Promulgated *927 1. Claim of the divorc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601780/ | HUGH M. MATHESON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Matheson v. CommissionerDocket No. 71353.United States Board of Tax Appeals31 B.T.A. 493; 1934 BTA LEXIS 1087; October 31, 1934, Promulgated *1087 The petitioner was bequeathed the cash sum of $500,000 in the will of his father, which was cr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601783/ | KENNETH J. REUTER AND ELEANOR R. REUTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentReuter v. CommissionerDocket No. 32359-83.United States Tax CourtT.C. Memo 1985-607; 1985 Tax Ct. Memo LEXIS 21; 51 T.C.M. (CCH) 99; T.C.M. (RIA) 85607; December 16, 1985. Charles J. Reilly and Joseph D. Tudino, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601785/ | Irving Roy and Esther Roy v. Commissioner.Roy v. CommissionerDocket No. 2486-65.United States Tax CourtT.C. Memo 1968-99; 1968 Tax Ct. Memo LEXIS 200; 27 T.C.M. (CCH) 475; T.C.M. (RIA) 68099; May 27, 1968. Filed Samuel S. Saiber, Gerald P. Seid, for the petitioners. Frank N. Panza, for the respondent. FEATHERSTON Memo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601786/ | Danly Machine Specialties, Inc. v. Commissioner.Danly Mach. Specialties v. CommissionerDocket No. 4538.United States Tax Court1945 Tax Ct. Memo LEXIS 47; 4 T.C.M. (CCH) 979; T.C.M. (RIA) 45326; October 31, 1945Harry Thom, Esq., and Frederick R. Shearer, Esq., for the petitioner. Charles Munz, Esq., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601787/ | James G. Schmidt and Lorraine W. Schmidt v. Commissioner.Schmidt v. CommissionerDocket No. 982-66United States Tax CourtT.C. Memo 1967-195; 1967 Tax Ct. Memo LEXIS 65; 26 T.C.M. (CCH) 952; T.C.M. (RIA) 67195; October 10, 1967Elroy J. Snouffer, 1201 N. Calvert, Baltimore, Md., for the petitioners. Robert E. Garfield, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601788/ | Estate of Alexia DuPont Ortiz DeBie, Deceased, E. Russell Jones, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of De Bie v. CommissionerDocket No. 1912-68United States Tax Court56 T.C. 876; 1971 U.S. Tax Ct. LEXIS 91; July 29, 1971, Filed *91 Decision will be entered under Rule 50. During ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601789/ | Aaron Michaels, Petitioner, v. Commissioner of Internal Revenue, RespondentMichaels v. CommissionerDocket No. 9708United States Tax Court12 T.C. 17; 1949 U.S. Tax Ct. LEXIS 300; January 13, 1949, Promulgated *300 Decision will be entered under Rule 50. Disposition by sole proprietor of laundry business, including cust... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601792/ | Ernest W. Krause v. Commissioner.Ernest W. Krause v. CommissionerDocket No. 3010.United States Tax Court1945 Tax Ct. Memo LEXIS 80; 4 T.C.M. (CCH) 895; T.C.M. (RIA) 45299; September 21, 1945William Callahan, Esq., Geo. C. Bencke, Esq., and John Wiseman,C.P.A., 405 Wheeling Bank & Trust Bldg., Wheeling, West Va., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601793/ | Maude W. Olinger, Petitioner, v. Commissioner of Internal Revenue, RespondentOlinger v. CommissionerDocket No. 58757United States Tax Court27 T.C. 93; 1956 U.S. Tax Ct. LEXIS 63; 6 Oil & Gas Rep. 938; October 22, 1956, Filed *63 Decision will be entered for petitioner. In 1951, petitioner, a widow 74 years old, transf... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601794/ | NEVILLE BARDSLEY DUDLEY AND GLORIA MAVIS DUDLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDudley v. CommissionerDocket No. 10211-86.United States Tax CourtT.C. Memo 1987-607; 1987 Tax Ct. Memo LEXIS 652; 54 T.C.M. (CCH) 1288; T.C.M. (RIA) 87607; December 14, 1987. Neville Dudley, pro se. Timothy S. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601795/ | JULIAN T. KEITH, DECEASED and ZORA M. KEITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKeith v. CommissionerDocket No. 946-70.United States Tax CourtT.C. Memo 1973-77; 1973 Tax Ct. Memo LEXIS 207; 32 T.C.M. (CCH) 350; T.C.M. (RIA) 73077; April 9, 1973, Filed Dougal C. Pope, for the petitioners. James ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601796/ | Alstores Realty Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentAlstores Realty Corp. v. CommissionerDocket No. 4928-62United States Tax Court46 T.C. 363; 1966 U.S. Tax Ct. LEXIS 88; June 15, 1966, Filed *88 Decision will be entered under Rule 50. Petitioner acquired a warehouse building offere... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601797/ | ROBERT PLATSHORN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROBERT MEINSTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPlatshorn v. CommissionerDocket Nos. 26213-81, 26644-81, 29798-82United States Tax CourtT.C. Memo 1992-694; 1992 Tax Ct. Memo LEXIS 740; 64 T.C.M. (CCH) 1457; December... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601799/ | Maria Mollica v. Commissioner.Mollica v. CommissionerDocket No. 32969.United States Tax Court1951 Tax Ct. Memo LEXIS 24; 10 T.C.M. (CCH) 1154; T.C.M. (RIA) 51356; December 10, 1951*24 Where a grandmother furnished more than 50 per cent of the support of four minor grandchildren she is entitled to statutory exemption o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601800/ | JOHN A. SNYDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Snyder v. CommissionerDocket No. 49721.United States Board of Tax Appeals29 B.T.A. 39; 1933 BTA LEXIS 1015; September 14, 1933, Promulgated *1015 Where petitioner bought and sold stock without identifying the particular lots, gain or loss on s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601806/ | William H. Marshall and Dorothy P. Marshall v. Commissioner.Marshall v. CommissionerDocket No. 2339-63.United States Tax CourtT.C. Memo 1964-222; 1964 Tax Ct. Memo LEXIS 116; 23 T.C.M. (CCH) 1349; T.C.M. (RIA) 64222; August 21, 1964*116 Held: Since the petitioner did not provide over one-half of his father's support, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601807/ | Kimble Glass Company and Owens-Illinois Glass Company, Petitioners, v. Commissioner of Internal Revenue, RespondentKimble Glass Co. v. CommissionerDocket Nos. 59484, 64203United States Tax Court35 T.C. 1238; 1961 U.S. Tax Ct. LEXIS 193; March 31, 1961, Filed *193 Decisions will be entered under Rule 50. 1. Held, Kimbl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601808/ | Estate of Andrew W. Roth, Deceased, Olga Dicky Roth, Administratrix v. Commissioner.Estate of Andrew W. Roth, Deceased v. CommissionerDocket No. 32895.United States Tax Court1952 Tax Ct. Memo LEXIS 147; 11 T.C.M. (CCH) 697; T.C.M. (RIA) 52215; June 30, 1952*147 George R. Sherriff, Esq., and Hunter Meighan, Esq., for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601810/ | AUGUST C. SPETH AND ELLEN B. SPETH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSpeth v. Comm'rDocket No. 6098-88United States Tax CourtT.C. Memo 1990-374; 1990 Tax Ct. Memo LEXIS 390; 60 T.C.M. (CCH) 188; T.C.M. (RIA) 90374; July 23, 1990, Filed *390 Decision will be entered under Rule 155. Thomas A. G... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601811/ | APPEAL OF JOHN E. LONERGAN.Lonergan v. CommissionerDocket No. 6441.United States Board of Tax Appeals4 B.T.A. 1209; 1926 BTA LEXIS 2010; September 30, 1926, Decided *2010 1. Loss upon sale of stock allowed. 2. March 1, 1913, value of certain buildings determined. R. Kemp Slaughter, Esq., for the petitioner. Henr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601812/ | LESLIE A. NOVAKY, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Novaky v. CommissionerDocket Nos. 6527-73, 3893-76, 5251-76.United States Tax CourtT.C. Memo 1977-395; 1977 Tax Ct. Memo LEXIS 44; 36 T.C.M. (CCH) 1601; T.C.M. (RIA) 770395; November 15, 1977, Filed Leslie A. Novaky, pro se in docke... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601813/ | Morris Investment Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentMorris Inv. Corp. v. CommissionerDocket No. 5603United States Tax Court5 T.C. 583; 1945 U.S. Tax Ct. LEXIS 105; August 10, 1945, Promulgated *105 Decision will be entered for the respondent. Petitioner sold various corporate stoc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601815/ | Joseph R. Bolker, Petitioner v. Commissioner of Internal Revenue, RespondentBolker v. CommissionerDocket Nos. 7100-77, 8379-781United States Tax Court81 T.C. 782; 1983 U.S. Tax Ct. LEXIS 18; 81 T.C. No. 48; October 20, 1983, Filed *18 Decisions will be entered under Rule 155. Petitioner and his wife were equal shareho... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601817/ | Automatic Shifters, Inc. v. Commissioner.Automatic Shifters, Inc. v. CommissionerDocket No. 72230.United States Tax CourtT.C. Memo 1960-134; 1960 Tax Ct. Memo LEXIS 153; 19 T.C.M. (CCH) 694; T.C.M. (RIA) 60134; June 27, 1960*153 A payment by petitioner which was directly related to petitioner's right to receive royalt... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601818/ | GERALD P. ADAIR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAdair v. CommissionerDocket No. 778-85.United States Tax CourtT.C. Memo 1986-137; 1986 Tax Ct. Memo LEXIS 473; 51 T.C.M. (CCH) 803; T.C.M. (RIA) 86137; April 7, 1986. Michael W. Thom, for the petitioner. David G. Hendricks, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601820/ | Leo L. Lowy v. Commissioner.Lowy v. CommissionerDocket No. 11085.United States Tax CourtT.C. Memo 1959-146; 1959 Tax Ct. Memo LEXIS 101; 18 T.C.M. (CCH) 636; T.C.M. (RIA) 59146; July 17, 1959*101 Corporate distributions: Funds diverted by stockholder. - The Tax Court held that funds withdrawn by taxpayer from his whol... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601821/ | JOHN AND PAULINE TONNINGSEN TRUST, BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tonningsen Trust v. CommissionerDocket No. 99280.United States Board of Tax Appeals43 B.T.A. 37; 1940 BTA LEXIS 855; December 10, 1940, Promulgated *855 1. Wh... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512281/ | Case: 19-10769 Document: 00515329987 Page: 1 Date Filed: 03/03/2020
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT United States Court of Appeals
Fifth Circuit
... | 01-04-2023 | 03-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2085506/ | 973 A.2d 314 (2009)
The STATE of New Hampshire
v.
Bernard LINDSEY.
No. 2008-347.
Supreme Court of New Hampshire.
Argued: March 17, 2009.
Opinion Issued: May 15, 2009.
*315 Kelly A. Ayotte, attorney general (Thomas E. Bocian, assistant attorney general, on the brief and orally), for the State.
David Betancourt, public d... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4470579/ | COURT OF APPEALS
SANDEE BRYAN MARION FOURTH COURT OF APPEALS DISTRICT MICHAEL A. CRUZ,
CHIEF JUSTICE CADENA-REEVES JUSTICE CENTER CLERK OF COURT
REBECA C. MARTINEZ 300 DOLOROSA, SUITE 3200
PATRICIA O. ALVAREZ SAN ANTO... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/428776/ | 723 F.2d 902
115 L.R.R.M. (BNA) 2360
National Labor Relations Boardv.Modern Manufacturing Company, Inc.
NO. 83-1018
United States Court of Appeals,Fourth circuit.
NOV 22, 1983
1
Appeal From: N.L.R.B.
2
ENFORCEMENT GRANTED. | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4601856/ | Bro-Jeff Theatres, Inc. v. Commissioner. Basbro Theatres, Inc. v. Commissioner. Basil Enterprises, Inc. v. Commissioner.Bro-Jeff Theatres, Inc. v. CommissionerDocket Nos. 4008, 4009, 4014.United States Tax Court1945 Tax Ct. Memo LEXIS 4; 4 T.C.M. (CCH) 1147; T.C.M. (RIA) 45385; December 29, 1945*4 H. A. Mihills, C.P.A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601858/ | Arthur A. Beaudry v. Commissioner.Beaudry v. CommissionerDocket No. 109352.United States Tax Court1943 Tax Ct. Memo LEXIS 388; 1 T.C.M. (CCH) 838; T.C.M. (RIA) 43156; March 25, 1943*388 Aaron Holman, Esq., for the petitioner. Arthur Groman, Esq., for the respondent. STERNHAGEN Memorandum Findings of Fact and Opinion ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601859/ | Landis G. Brown v. Commissioner.Brown v. CommissionerDocket No. 5487-69 SC.United States Tax CourtT.C. Memo 1971-60; 1971 Tax Ct. Memo LEXIS 280; 30 T.C.M. (CCH) 257; T.C.M. (RIA) 71060; March 29, 1971. Filed Landis G. Brown, pro se, P.O. 428, Southport, N.C.Frank D. Armstrong, Jr., for the respondent. JOHNSTON Memora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601862/ | MILLER G. BELDING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Belding v. CommissionerDocket No. 37512.United States Board of Tax Appeals19 B.T.A. 642; 1930 BTA LEXIS 2352; April 22, 1930, Promulgated *2352 Joseph Oliver, C.P.A., for the petitioner. John D. Kiley, Esq., for the respondent. LANSDON *64... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601863/ | GARY E. TATUM and PATRICIA D. TATUM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTatum v. CommissionerDocket No. 28547-87United States Tax CourtT.C. Memo 1990-119; 1990 Tax Ct. Memo LEXIS 119; 59 T.C.M. (CCH) 52; T.C.M. (RIA) 90119; March 8, 1990Gary E. Tatum, pro se. David W. Johnson, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601864/ | James R. Dougherty et al. 1 v. Commissioner. Dougherty v. CommissionerDocket Nos. 20475, 20476, 20477, 20478, 20479, 20480, 20481, 20482, 20483.United States Tax Court1950 Tax Ct. Memo LEXIS 281; 9 T.C.M. (CCH) 92; T.C.M. (RIA) 50033; February 8, 1950*281 Fair market value on March 1, 1913 of certain Texas lands, dete... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601865/ | Estate of Anthony P. Kearns, Deceased, Marie C. Kearns, Executrix, and Marie C. Kearns, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Kearns v. CommissionerDocket No. 137-79United States Tax Court73 T.C. 1223; 1980 U.S. Tax Ct. LEXIS 160; March 27, 1980, Filed *160 Decision will be entered for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601866/ | Murray Brizell and Harriet Brizell, Petitioners v. Commissioner of Internal Revenue, Respondent; Arnold D. Daniels and Arline Daniels, Petitioners v. Commissioner of Internal Revenue, RespondentBrizell v. CommissionerDocket Nos. 44557-86, 44558-86United States Tax Court93 T.C. 151; 1989 U.S. Tax Ct. LEXIS 112; 93 T.C. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601867/ | H. P. DEMERY and EUNICE DEMERY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDemery v. CommissionerDocket No. 4588-79.United States Tax CourtT.C. Memo 1981-412; 1981 Tax Ct. Memo LEXIS 328; 42 T.C.M. (CCH) 598; T.C.M. (RIA) 81412; August 10, 1981. *328 Value of 2.86-acre lot lying west of the Intercoast... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601868/ | George V. Buono, John R. Fiorino and Margaret H. Fiorino, Thomas F. Kane and Judy K. Kane, Francis A. Miller and Barbara A. Miller, Ben Roberts and Sylvia Roberts, and Henry E. Traphagen and Edith M. Traphagen, Petitioners v. Commissioner of Internal Revenue, RespondentBuono v. CommissionerDocket No. 3504-78United Stat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601869/ | APPEALS OF HARRIET A. TAYLOR AND JOHN J. ROWE.Taylor v. CommissionerDocket Nos. 3066, 3067.United States Board of Tax Appeals2 B.T.A. 1159; 1925 BTA LEXIS 2135; November 4, 1925, Decided Submitted May 29, 1925. *2135 On the evidence, held, that partnership income was to be distributed equally among the partners. E. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601870/ | ROBERT T. BENSON and LINDA C. BENSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBenson v. CommissionerDocket No. 19374-83.United States Tax CourtT.C. Memo 1985-615; 1985 Tax Ct. Memo LEXIS 19; 51 T.C.M. (CCH) 136; T.C.M. (RIA) 85615; December 17, 1985. Joe B. Cox, for the petitioners. Kenneth A. Hochm... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601871/ | NANCY W. LIBMAN, n/k/a NANCY W. ROSKIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLibman v. CommissionerDocket No. 16350-89United States Tax CourtT.C. Memo 1990-629; 1990 Tax Ct. Memo LEXIS 699; 60 T.C.M. (CCH) 1426; T.C.M. (RIA) 90629; December 13, 1990, Filed *699 Decision will be entered for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601872/ | SALLIE MARX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE RespondentMarx v. CommissionerDocket Nos. 10946-78, 12723-79United States Tax CourtT.C. Memo 1980-405; 1980 Tax Ct. Memo LEXIS 185; 40 T.C.M. (CCH) 1299; T.C.M. (RIA) 80405; September 18, 1980, Filed *185 Stuart J. Filler, for the petitioner. Joan Ronder Domi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601822/ | The 12701 Shaker Boulevard Company, Petitioner, v. Commissioner of Internal Revenue, Respondent12701 Shaker Boulevard Co. v. CommissionerDocket No. 79847United States Tax Court36 T.C. 255; 1961 U.S. Tax Ct. LEXIS 153; May 12, 1961, Filed *153 Decision will be entered under Rule 50. Petitioner in 1947 obtained a 20-yea... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601823/ | PETER TODD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTodd v. CommissionerDocket No. 6041-79.United States Tax CourtT.C. Memo 1981-307; 1981 Tax Ct. Memo LEXIS 427; 42 T.C.M. (CCH) 131; T.C.M. (RIA) 81307; June 22, 1981. Peter Todd, pro se. Leo A. Reinikka, Jr., and Dianne Crosby, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601824/ | Charles O. Gunther, Jr., and Isabel M. Gunther, Husband and Wife v. Commissioner.Gunther v. CommissionerDocket Nos. 40174, 48792.United States Tax CourtT.C. Memo 1954-181; 1954 Tax Ct. Memo LEXIS 65; 13 T.C.M. (CCH) 984; T.C.M. (RIA) 54287; October 21, 1954, Filed *65 Petitioner Charles O. Gunther, Jr., is a certified... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601825/ | Kenneth C. Davis and Inger P. Davis, Petitioners v. Commissioner of Internal Revenue, RespondentDavis v. CommissionerDocket No. 9786-76United States Tax Court69 T.C. 716; 1978 U.S. Tax Ct. LEXIS 178; 24 Fed. R. Serv. 2d (Callaghan) 1338; February 15, 1978, Filed *178 Rules 70 and 72, Tax Court Rules of Practice and Pro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601828/ | JOHN M. KING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.King v. CommissionerDocket No. 41549.United States Board of Tax Appeals26 B.T.A. 1158; 1932 BTA LEXIS 1180; October 11, 1932, Promulgated *1180 During 1920, while married and a resident of Texas, petitioner entered into an oral contract to prose... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601829/ | MERRY M. DENNIS, AS EXECUTRIX OF THE LAST WILL AND TESTAMENT OF FRANK H. DENNIS, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dennis v. CommissionerDocket No. 50263.United States Board of Tax Appeals26 B.T.A. 1120; 1932 BTA LEXIS 1187; October 6, 1932, Promulgated *1187 1. The value of proper... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601832/ | James McEvoy, Jr., and Dorothy L. McEvoy v. Commissioner.McEvoy v. CommissionerDocket No. 84872.United States Tax CourtT.C. Memo 1962-272; 1962 Tax Ct. Memo LEXIS 34; 21 T.C.M. (CCH) 1441; T.C.M. (RIA) 62272; November 20, 1962James McEvoy, Jr., pro se, 16837 E. Jefferson Ave., Grosse Pointe, Mich. Julian R. Ettelson, E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601835/ | FREDRIC F. GRUBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGruber v. CommissionerDocket No. 27892-91United States Tax CourtT.C. Memo 1994-508; 1994 Tax Ct. Memo LEXIS 514; 68 T.C.M. (CCH) 923; October 12, 1994, Filed *514 Decision will be entered for respondent. Fredric F. Gruber, pro se. For respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601837/ | NOXON CHEMICAL PRODUCTS COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Noxon Chemical Products Co. v. CommissionerDocket No. 50568.United States Board of Tax Appeals27 B.T.A. 1028; 1933 BTA LEXIS 1260; March 27, 1933, Promulgated *1260 The petitioner was placed in receivership by order of a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601838/ | GEORGE W. SAMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSampson v. CommissionerDocket No. 1000-82United States Tax CourtT.C. Memo 1983-512; 1983 Tax Ct. Memo LEXIS 284; 46 T.C.M. (CCH) 1182; T.C.M. (RIA) 83512; August 22, 1983. *284 Petitioner filed Forms 1040 which contained no figures or other ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601839/ | W. H. Weaver and Edith H. Weaver, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentWeaver v. CommissionerDocket No. 61628United States Tax Court32 T.C. 411; 1959 U.S. Tax Ct. LEXIS 154; May 29, 1959, Filed *154 Decision will be entered under Rule 50. 1. Held, that two corporations of which... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601841/ | RALPH L. EVANS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Evans v. CommissionerDocket No. 7107.United States Board of Tax Appeals8 B.T.A. 543; 1927 BTA LEXIS 2850; October 6, 1927, Promulgated *2850 Petitioner, in 1923, invented at no cost a certain secret process or formula applicable to hair dyes. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601842/ | E. V. SECURITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.E. v. SECURITIES CORP. v. COMMISSIONERDocket No. 49229.United States Board of Tax Appeals28 B.T.A. 914; 1933 BTA LEXIS 1062; August 8, 1933, Promulgated *1062 Harry J. Rudick, Esq., for the petitioner. Arthur Clark, Esq., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601843/ | PRODUCE EXCHANGE STOCK CLEARING ASSOCIATION, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Produce Exchange Stock Clearing Asso. v. CommissionerDocket No. 62105.United States Board of Tax Appeals27 B.T.A. 1214; 1933 BTA LEXIS 1214; April 26, 1933, Promulgated *1214 A corporation organized for the c... | 01-04-2023 | 11-20-2020 |
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