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https://www.courtlistener.com/api/rest/v3/opinions/4601989/ | ESTATE OF LESTER J. WHITLOCK, THE FLORIDA NATIONAL BANK AND TRUST COMPANY AT MIAMI AND ANN H. WHITLOCK, PERSONAL REPRESENTATIVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF MILDRED B. WHITLOCK, DECEASED, JOHN H. FINLEY, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601990/ | Bella Hommel, Petitioner, v. Commissioner of Internal Revenue, RespondentHommel v. CommissionerDocket No. 7501United States Tax Court7 T.C. 992; 1946 U.S. Tax Ct. LEXIS 56; October 17, 1946, Promulgated *56 Decision will be entered for the petitioner. Separate agreements under which each of her four children agreed to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601991/ | NEWLYN COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MEADOW FORK COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Newlyn Coal Co. v. CommissionerDocket Nos. 9753, 9770.United States Board of Tax Appeals9 B.T.A. 835; 1927 BTA LEXIS 2503; December 23, 1927, Promulgated *2503... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601992/ | GWEN ERDAHL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentErdahl v. CommissionerDocket No. 8779-88United States Tax CourtT.C. Memo 1990-101; 1990 Tax Ct. Memo LEXIS 103; 58 T.C.M. (CCH) 1532; T.C.M. (RIA) 90101; February 28, 1990; As amended James W. Littlefield, for the petitioner. Jack Forsberg, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601993/ | EXTENSION OIL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Extension Oil Co. v. CommissionerDocket No. 28764.United States Board of Tax Appeals16 B.T.A. 1028; 1929 BTA LEXIS 2467; June 12, 1929, Promulgated *2467 Where owners of an oil and gas lease organize a trust for the purpose of issuing "unit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601994/ | Frank L. Butler and Cecelia F. Butler, Petitioners v. Commissioner of Internal Revenue, RespondentButler v. CommissionerDocket No. 8138-73United States Tax Court65 T.C. 327; 1975 U.S. Tax Ct. LEXIS 33; November 11, 1975, Filed *33 Decision will be entered for the respondent. On Apr. 30, 1963, petitioner Frank L. Butle... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601995/ | Tavannes Watch Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentTavannes Watch Co. v. CommissionerDocket No. 13163United States Tax Court10 T.C. 544; 1948 U.S. Tax Ct. LEXIS 228; March 30, 1948, Promulgated *228 Decision will be entered for the respondent. Payments made by petitioner in 1943 and 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601996/ | Cayetano R. Ribas and Bertha M. Ribas, Petitioners v. Commissioner of Internal Revenue, RespondentRibas v. CommissionerDocket No. 836-69United States Tax Court54 T.C. 1347; 1970 U.S. Tax Ct. LEXIS 110; June 22, 1970, Filed *110 Decision will be entered under Rule 50. Petitioners became resident aliens on Dec. 31, 1961... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4601998/ | E. H. Winn, Jr., and Betty Lee Jones Winn, Petitioners v. Commissioner of Internal Revenue, RespondentWinn v. CommissionerDocket No. 4134-73United States Tax Court67 T.C. 499; 1976 U.S. Tax Ct. LEXIS 7; December 20, 1976, Filed *7 Decision will be entered under Rule 155. Petitioner, who executed Form 872-A extending t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602001/ | Eleanor Saltonstall, Petitioner, v. Commissioner of Internal Revenue, RespondentSaltonstall v. CommissionerDocket No. 112605United States Tax Court2 T.C. 1099; 1943 U.S. Tax Ct. LEXIS 17; December 3, 1943, Promulgated *17 Decision will be entered under Rule 50. Trusts -- Income -- Distributable To Beneficiaries. -- Al... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602002/ | Peter Theodore, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentTheodore v. CommissionerDocket Nos. 78341, 78342, 78966, 85610, 85613, 85614United States Tax Court38 T.C. 1011; 1962 U.S. Tax Ct. LEXIS 66; September 28, 1962, Filed *66 Decisions will be entered under Rule 50. 1. National Mutual wa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602003/ | JAMES A. MILLER and MAXINE S. MILLER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Miller v. CommissionerDocket Nos. 23026-80, 23027-80, 29530-81, 29531-81.United States Tax CourtT.C. Memo 1984-448; 1984 Tax Ct. Memo LEXIS 222; 48 T.C.M. (CCH) 931; T.C.M. (RIA) 84448; August 27, 1984. *222 Dr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602005/ | JAMES AND FRANCIA COE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCoe v. CommissionerDocket No. 1289-72United States Tax CourtT.C. Memo 1974-129; 1974 Tax Ct. Memo LEXIS 190; 33 T.C.M. (CCH) 592; T.C.M. (RIA) 74129; May 15, 1974, Filed. Towner Leeper, for the petitioners. Thomas J. Miller, for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602006/ | STUART A. RUSSELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROBERT H. RUSSELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HENRY L. RUSSELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NEWTON H. RUSSELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602008/ | Samuel Guralnick and Jean Guralnick v. Commissioner. Samuel Guralnick v. Commissioner.Guralnick v. CommissionerDocket Nos. 43124, 43125.United States Tax CourtT.C. Memo 1955-26; 1955 Tax Ct. Memo LEXIS 311; 14 T.C.M. (CCH) 90; T.C.M. (RIA) 55026; January 31, 1955*311 Respondent determined that petitioners had failed t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602010/ | Estate of Nathalie Meltzer, Deceased, Louis A. Zuckerman and David M. Osnos, Co-executors v. Commissioner.Estate of Meltzer v. CommissionerDocket No. 2838-68.United States Tax CourtT.C. Memo 1970-62; 1970 Tax Ct. Memo LEXIS 298; 29 T.C.M. (CCH) 265; T.C.M. (RIA) 70062; March 12, 1970, filed. *298 John J. Yurow, 1100 F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602011/ | BLAINE L. STONER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stoner v. CommissionerDocket No. 67525.United States Board of Tax Appeals29 B.T.A. 953; 1934 BTA LEXIS 1446; February 1, 1934, Promulgated *1446 During the taxable year the petitioner sold certain corporate stock and received payment in full... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602017/ | Estate of Theodore O. Hamlin, by Lincoln Rochester Trust Company (Successor by Merger to Rochester Trust and Safe Deposit Company), Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentHamlin v. CommissionerDocket No. 10587United States Tax Court9 T.C. 676; 1947 U.S. Tax Ct. LEXIS 67; October 14, 1947, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602019/ | Hyman Wagman v. Commissioner.Wagman v. CommissionerDocket No. 26494.United States Tax Court1951 Tax Ct. Memo LEXIS 120; 10 T.C.M. (CCH) 836; T.C.M. (RIA) 51274; August 29, 1951*120 Robert A. Littleton, Esq., 1021 Tower Bldg., Washington, D.C., for the petitioner. John O. Durkan, Esq., for the respondent. RAUMMemorand... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602020/ | COLIN F. and ELEANOR M. BEATON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBeaton v. CommissionerDocket No. 1884-77.United States Tax CourtT.C. Memo 1980-413; 1980 Tax Ct. Memo LEXIS 170; 40 T.C.M. (CCH) 1324; T.C.M. (RIA) 80413; September 22, 1980, Filed *170 (1) In 1968, P sold Q all the stock of B. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602021/ | HIMELHOCH BROTHERS AND COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Himelhoch Bros. & Co. v. CommissionerDocket Nos. 41728, 42769, 45663.United States Board of Tax Appeals26 B.T.A. 541; 1932 BTA LEXIS 1290; June 29, 1932, Promulgated *1290 1. Section 204(c) of the Revenue Act of 1924 held not ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602024/ | Estate of John E. Burrell, Deceased, Arley M. Burrell, Executrix v. Commissioner.Estate of John E. Burrell v. CommissionerDocket No. 11886.United States Tax Court1948 Tax Ct. Memo LEXIS 222; 7 T.C.M. (CCH) 209; T.C.M. (RIA) 48051; April 6, 1948F. T. Ritter, C.P.A., 100 E. Ocean Blvd., Long Beach, Calif., for the petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602025/ | WARREN C. FOX and ANITA G. FOX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFox v. CommissionerDocket No. 4872-73.United States Tax CourtT.C. Memo 1975-64; 1975 Tax Ct. Memo LEXIS 311; 34 T.C.M. (CCH) 348; T.C.M. (RIA) 750064; March 18, 1975, Filed Warren C. Fox, pro se. Robert G. Martinell, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602027/ | THE WICKENS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wickens Co. v. CommissionerDocket No. 16476.United States Board of Tax Appeals16 B.T.A. 968; 1929 BTA LEXIS 2479; June 10, 1929, Promulgated *2479 1. The amount of salaries of officers of a corporation deductible from gross income determined... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602029/ | CLAUDE S. RUCKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rucker v. CommissionerDocket No. 99749.United States Board of Tax Appeals42 B.T.A. 32; 1940 BTA LEXIS 1063; June 11, 1940, Promulgated *1063 During the taxable years petitioner was a married man but was not living with his wife. She lived i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602031/ | EDWARD A. UNDERWOOD AND IRENE E. UNDERWOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentUnderwood v. CommissionerDocket No. 4507-88United States Tax CourtT.C. Memo 1989-625; 1989 Tax Ct. Memo LEXIS 624; 58 T.C.M. (CCH) 731; T.C.M. (RIA) 89625; November 20, 1989David S. Lee and Lage E. Anderson, for the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602032/ | EVERETT A. CHANDLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentChandler v. CommissionerDocket No. 26425-91United States Tax CourtT.C. Memo 1993-512; 1993 Tax Ct. Memo LEXIS 523; 66 T.C.M. (CCH) 1214; November 9, 1993, Filed *523 Decision will be entered under Rule 155. Everett A. Chandler, pro se. J. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602035/ | ARTHUR J. GENNEKEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGenneken v. CommissionerDocket No. 20084-82.United States Tax CourtT.C. Memo 1985-30; 1985 Tax Ct. Memo LEXIS 602; 49 T.C.M. (CCH) 546; T.C.M. (RIA) 85030; January 15, 1985. *602 Held, respondent correctly determined G's gross income for 197... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602036/ | GEORGE W. GRIFFITHS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN GRIFFITHS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Griffiths v. CommissionerDocket Nos. 42498, 43074.United States Board of Tax Appeals25 B.T.A. 1292; 1932 BTA LEXIS 1400; April 26, 1932, Promulgated *1400 1. A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602039/ | WILLIAM R. RUNYON and ROSA M. RUNYON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentRunyon v. CommissionerDocket No. 424-80.United States Tax CourtT.C. Memo 1984-623; 1984 Tax Ct. Memo LEXIS 47; 49 T.C.M. (CCH) 208; T.C.M. (RIA) 84623; December 3, 1984. Thomas Persinger, for the petitioners. Conley G. Wi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602043/ | George J. Becker and Isabelle Becker, Petitioners, v. Commissioner of Internal Revenue, RespondentBecker v. CommissionerDocket No. 5135-64United States Tax Court46 T.C. 613; 1966 U.S. Tax Ct. LEXIS 60; August 12, 1966, Filed *60 Decision will be entered for the respondent. Petitioner had an option to purchase shares o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2026423/ | 73 B.R. 37 (1987)
In re Luther W. ASHFORD and Lassie F. Ashford, Debtors.
Bankruptcy No. 286-20256.
United States Bankruptcy Court, N.D. Texas, Amarillo Division.
March 19, 1987.
*38 James Laurence, Asst. U.S. Atty., Amarillo, Tex., for U.S.
James C. Herring, Miller & Herring, Amarillo, Tex., for debtors.
Gus A. Wulfma... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/1399556/ | 885 F.Supp. 452 (1995)
David T. McMILLAN, Plaintiff,
v.
TUG JANE A. BOUCHARD Official # 56872, her engines, tackle, appurtenances, bunkers, stores, etc., In Rem B. No. 135 Corporation and Bouchard Transportation Co., Inc., Defendants.
Civ. A. No. CV-92-4485 (DGT).
United States District Court, E.D. New York.
May 9, 199... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4602054/ | W. N. STEVENSON CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.W. N. Stevenson Co. v. CommissionerDocket No. 8854.United States Board of Tax Appeals7 B.T.A. 579; 1927 BTA LEXIS 3153; June 28, 1927, Promulgated *3153 1. Deductions claimed not allowed due to lack of evidence. 2. Value of good ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602055/ | Nazzareno D. Cesanelli, Petitioner, et al. 1 v. Commissioner of Internal Revenue, RespondentCesanelli v. CommissionerDocket Nos. 10002, 10003, 10004, 10005, 10006, 10007United States Tax Court8 T.C. 776; 1947 U.S. Tax Ct. LEXIS 235; April 3, 1947, Promulgated *235 Decisions will be entered under Rule 50. 1. Respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602057/ | J. George Spitz Trust, J. George Spitz, Trustee, et al. 1 v. Commissioner. Spitz Trust v. CommissionerDocket Nos. 515-68, 652-68, 3265-68, 3266-68.United States Tax CourtT.C. Memo 1971-8; 1971 Tax Ct. Memo LEXIS 325; 30 T.C.M. (CCH) 43; T.C.M. (RIA) 71008; January 12, 1971, Filed. *325 1. In the factual situation pre... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602059/ | JOHN W. HOUGH AND LOUISE C. HOUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHough v. CommissionerDocket No. 22200-82.United States Tax CourtT.C. Memo 1986-229; 1986 Tax Ct. Memo LEXIS 381; 51 T.C.M. (CCH) 1141; T.C.M. (RIA) 86229; June 5, 1986. John W. Hough, for the petitioners. Vikki L. Pryor, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602060/ | Lael Kovtun, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentKovtun v. CommissionerDocket Nos. 3390-67, 3400-67 -- 3412-67, 3424-67, 3510-67United States Tax Court54 T.C. 331; 1970 U.S. Tax Ct. LEXIS 206; February 24, 1970, Filed *206 Decisions will be entered for the respondent. The petitioners i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602061/ | AUDREY LEE KUROWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKurowski v. CommissionerDocket No. 3693-83.United States Tax CourtT.C. Memo 1989-149; 1989 Tax Ct. Memo LEXIS 149; 57 T.C.M. (CCH) 32; T.C.M. (RIA) 89149; April 5, 1989Stephen G. Katz, for the petitioner. David Zoss, for the respondent. GER... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602064/ | LEE OPTICAL ASSOCIATED COMPANIES PENSION PLAN & TRUST AND LEE OPTICAL ASSOCIATED COMPANIES PROFIT SHARING PLAN & TRUST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLee Optical Associated Cos. Pension Plan & Trust v. CommissionerDocket No. 38295-86United States Tax CourtT.C. Memo 1989-518; 1989 Tax Ct. Me... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602044/ | MRS. H. D. FLOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Flood v. CommissionerDocket No. 24558.United States Board of Tax Appeals16 B.T.A. 1366; 1929 BTA LEXIS 2397; July 17, 1929, Promulgated *2397 1. Evidence fails to overcome the presumption that the Commissioner correctly determined the value... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602046/ | Milner Hotels, Inc., New York v. Commissioner.Milner Hotels, Inc. v. CommissionerDocket No. 11170.United States Tax Court1948 Tax Ct. Memo LEXIS 262; 7 T.C.M. (CCH) 47; January 30, 1948Edward S. Reid, Jr., Esq., for the petitioner. A. J. Friedman, Esq., for the respondent. DISNEYMemorandum Opinion DISNEY, Judge: There... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602047/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hewitt Realty Co. v. CommissionerDocket No. 73109.United States Board of Tax Appeals29 B.T.A. 1205; 1934 BTA LEXIS 1415; February 23, 1934, Promulgated *1415 1. Where, under provisions of a lease for 21 years with three possible renewals for like terms, lessee erected a bu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602048/ | WILLIAM H. GRIMDITCH, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Grimditch v. CommissionerDocket Nos. 78002, 78003, 78004, 78005, 78006, 78015, 78016, 78047.United States Board of Tax Appeals37 B.T.A. 402; 1938 BTA LEXIS 1045; February 23, 1938, Promulgated *1045 Redemptions of preferred st... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602065/ | SUZANNE L. PORTER, A.K.A. SUZANNE L. HOLMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPorter v. Comm'rNo. 13558-06United States Tax Court130 T.C. 115; 2008 U.S. Tax Ct. LEXIS 10; 130 T.C. No. 10; May 15, 2008, Filed*10 R denied P's application for relief from joint income tax liability under sec. 6015,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602066/ | The Brooklyn National Corporation (In Liquidation), Petitioner, v. Commissioner of Internal Revenue, RespondentBrooklyn Nat'l Corp. v. CommissionerDocket No. 5959United States Tax Court5 T.C. 892; 1945 U.S. Tax Ct. LEXIS 65; October 9, 1945, Promulgated *65 Decision will be entered under Rule 50. Personal Holding Comp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602049/ | Bank of the West, Trustee, Executor and Fiduciary of the Estate of George W. Milias, Petitioner v. Commissioner of Internal Revenue, RespondentBank of West v. CommissionerDocket No. 23220-88United States Tax Court93 T.C. 462; 1989 U.S. Tax Ct. LEXIS 131; 93 T.C. No. 37; October 11, 1989October 11, 1989, Filed *131 Deci... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602050/ | Estate of Rudd Hardesty, Deceased, The Denver National Bank, Executor v. Commissioner.Estate of Hardesty v. CommissionerDocket No. 29670.United States Tax Court1952 Tax Ct. Memo LEXIS 258; 11 T.C.M. (CCH) 359; T.C.M. (RIA) 52110; April 15, 1952Guy K. Brewster, Esq., 1011 University Bldg., Denver, Colo., for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602051/ | LUCIAN T. WILCOX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilcox v. CommissionerDocket No. 80393.United States Board of Tax Appeals44 B.T.A. 373; 1941 BTA LEXIS 1339; May 1, 1941, Promulgated *1339 The return filed by petitioner on March 15, 1933, for the year 1932 did not give the required informa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602052/ | RICHARD SHARPE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY A. SHARPE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HENRY ST. GEORGE TUCKER, EXECUTOR OF THE ESTATE OF MARTHA S. TUCKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sharpe v. CommissionerDocket Nos. 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602068/ | Chauncey Stillman v. Commissioner.Stillman v. CommissionerDocket No. 90320.United States Tax CourtT.C. Memo 1965-94; 1965 Tax Ct. Memo LEXIS 236; 24 T.C.M. (CCH) 478; T.C.M. (RIA) 65094; April 12, 1965*236 Petitioner transferred, by gift to a trust for his children, a contingent remainder interest in a trust created u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602069/ | HENRY C. TAYLOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Taylor v. CommissionerDocket No. 50264.United States Board of Tax Appeals34 B.T.A. 241; 1936 BTA LEXIS 724; April 3, 1936, Promulgated *724 A mere shortage in the accounts of an employee is not sufficient to establish a deductible loss. Thom... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602070/ | Estate of Richard B. Baumgardner, June Baumgardner Gelbart (Formerly June E. Baumgardner), Personal Representative, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Baumgardner v. CommissionerDocket No. 7435-81United States Tax Court85 T.C. 445; 1985 U.S. Tax Ct. LEXIS 39; 85 T.C. No. 25; September 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602071/ | Raymond A. Paulson and Beverly D. Paulson v. Commissioner.Paulson v. CommissionerDocket No. 3912-69 S.C.United States Tax CourtT.C. Memo 1970-54; 1970 Tax Ct. Memo LEXIS 305; 29 T.C.M. (CCH) 246; T.C.M. (RIA) 70054; March 3, 1970, filed. Raymond A. Paulson, pro se, 967 Edgecomb, Covina, Calif., Andrew h. Weinstein, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602073/ | JIMMIE SUE MORRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent KENNETH W. MORRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMorris v. CommissionerDocket Nos. 659-76, 806-76.United States Tax CourtT.C. Memo 1978-68; 1978 Tax Ct. Memo LEXIS 451; 37 T.C.M. (CCH) 336; T.C.M. (RIA) 780068; Feb... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602074/ | FLETCHER SAVINGS & TRUST CO., EXECUTOR, ESTATE OF LIZZIE ADA PETTIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fletcher Sav. & Trust Co. v. CommissionerDocket No. 37099.United States Board of Tax Appeals20 B.T.A. 1049; 1930 BTA LEXIS 1980; September 29, 1930, Promulgated *1980 A husband and wife, by ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602075/ | Samuel S. Paymer v. Commissioner. Joseph J. Paymer v. Commissioner. Westrich Realty Corp., and/or Samuel S. Paymer, and Joseph J. Paymer, Directors and Trustees in Liquidation v. Commissioner. Raymep Realty Corp., Inc., and/or Samuel S. Paymer and Joseph J. Paymer, Directors and Trustees in Liquidation v. Commissioner.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602077/ | N. W. PUGH COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.N. W. Pugh Co. v. CommissionerDocket No. 48176.United States Board of Tax Appeals27 B.T.A. 12; 1932 BTA LEXIS 1144; November 4, 1932, Promulgated *1144 Where a corporation purchases the capital stock of another, the cost basis of ass... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602078/ | CORN EXCHANGE BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Corn Exchange Bank v. CommissionerDocket No. 7067.United States Board of Tax Appeals6 B.T.A. 158; 1927 BTA LEXIS 3580; February 18, 1927, Promulgated *3580 Petitioner purchased bonds and securities of other corporations for resale and as i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602079/ | Eisenstadt Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentEisenstadt Mfg. Co. v. CommissionerDocket No. 50429United States Tax Court28 T.C. 221; 1957 U.S. Tax Ct. LEXIS 197; April 30, 1957, Filed *197 Decision will be entered under Rule 50. Petitioner filed timely claims for relief f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602080/ | MADELINE DAVIS HELLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHeller v. CommissionerDocket No. 8273-93United States Tax CourtT.C. Memo 1994-423; 1994 Tax Ct. Memo LEXIS 431; 68 T.C.M. (CCH) 538; August 23, 1994, Filed *431 Decision will be entered for Respondent. Pursuant to a divorce instrument, P... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602082/ | Gordon T. O'Brien and Derelyse O'Brien, Petitioners v. Commissioner of Internal Revenue, RespondentO'Brien v. CommissionerDocket No. 8541-81United States Tax Court79 T.C. 776; 1982 U.S. Tax Ct. LEXIS 20; 79 T.C. No. 49; November 9, 1982, Filed *20 Decision will be entered under Rule 155. 1. Petitioners engaged their s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602083/ | Appeal of FRANCIS PEROT'S SONS MALTING COMPANY.Francis Perot's Sons Malting Co. v. CommissionerDocket No. 751.United States Board of Tax Appeals1 B.T.A. 562; 1925 BTA LEXIS 2917; January 31, 1925, decided Submitted January 21, 1925. *2917 Commissioner's determination allowed because taxpayer has failed to adduce comp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602084/ | ACKERMAN-JOHNSON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ackerman-Johnson Co. v. CommissionerDocket No. 9265.United States Board of Tax Appeals11 B.T.A. 820; 1928 BTA LEXIS 3700; April 28, 1928, Promulgated *3700 Value of patent acquired in consideration of stock of a corporation determined bo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602085/ | The Foundation for Divine Meditation, Incorporated v. Commissioner. Merle E. Parker v. Commissioner.Foundation for Devine Meditation, Inc. v. CommissionerDocket Nos. 2601-62, 2600-62.United States Tax CourtT.C. Memo 1965-77; 1965 Tax Ct. Memo LEXIS 248; 24 T.C.M. (CCH) 411; T.C.M. (RIA) 65077; April 5, 1965*248 FDM no... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602087/ | DAVID FRANKEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrankel v. CommissionerDocket No. 31366-85.United States Tax CourtT.C. Memo 1988-1; 1988 Tax Ct. Memo LEXIS 1; 54 T.C.M. (CCH) 1442; T.C.M. (RIA) 88001; January 4, 1988; As amended January 4, 1988 William J. Hagan, for the petitioner. J. Leon Peac... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602088/ | Petitioners v. Commissioner of Internal Revenue, RespondentYour Host, Inc. v. CommissionerDocket Nos. 2673-69, 2675-69 -- 2688-69, 446-70, 448-70 -- 461-70, 1194-71 -- 1207-71United States Tax Court58 T.C. 10; 1972 U.S. Tax Ct. LEXIS 151; April 6, 1972, Filed *151 Decisions will be entered for the respondent in docket ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602089/ | Harbor Holding Company of Nevada (a Dissolved Corporation), A. S. Henderson, Roger Foley, and Louise Graham, as Liquidating Trustees, et al. v. Commissioner.Harbor Holding Co. v. CommissionerDocket Nos. 106028, 106027, 106029, 106030, 106031. *United States Tax Court1942 Tax Ct. Memo LEXIS 91; 1 T.C.M. (CCH) 59; T.C.M.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602090/ | Henry E. Linthicum and Pauline Linthicum v. Commissioner.Linthicum v. CommissionerDocket No. 2759-66.United States Tax CourtT.C. Memo 1968-97; 1968 Tax Ct. Memo LEXIS 202; 27 T.C.M. (CCH) 440; T.C.M. (RIA) 68097; May 23, 1968. Filed Ottway Burton, White Bldg., Asheboro, N.C., for the petitioners. Harvey S. Jackson, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602092/ | MATSON NAVIGATION COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Matson Navigation Co. v. CommissionerDocket No. 36126.United States Board of Tax Appeals24 B.T.A. 14; 1931 BTA LEXIS 1711; September 15, 1931, Promulgated *1711 1. Payment to a cooperative advertising agency allowed as a business e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602094/ | Ronald L. Reed and Donna J. Reed, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentReed v. CommissionerDocket Nos. 25736-81, 25737-81, 25738-81, 25739-81, 25740-81, 25741-81, 25742-81, 25743-81, 11794-82, 11795-82, 11796-82, 11797-82, 11798-82, 11799-82, 11800-82, 11801-82United States Tax Court82 T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602097/ | Wilton Bentley v. Commissioner.Bentley v. CommissionerDocket No. 32170.United States Tax Court1952 Tax Ct. Memo LEXIS 14; 11 T.C.M. (CCH) 1196; T.C.M. (RIA) 52350; December 11, 1952*14 In 1934, petitioner entered into a joint venture with one Cardoza, for the patenting, development, and sale of Cardoza's invention. Th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602098/ | GEORGE DRUMHELLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Drumheller v. CommissionerDocket Nos. 41515, 45752.United States Board of Tax Appeals27 B.T.A. 209; 1932 BTA LEXIS 1105; December 2, 1932, Promulgated *1105 J. F. Watson, Esq., for the petitioner. P. A. Bayer, Esq., for the respondent. TRA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602101/ | PEDRO H. and JOAN F. LEON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLeon v. CommissionerDocket No. 10722-77.United States Tax CourtT.C. Memo 1978-367; 1978 Tax Ct. Memo LEXIS 153; 37 T.C.M. (CCH) 1514; T.C.M. (RIA) 78367; September 13, 1978, Filed Pedro H. Leon, *154 pro se. Charles O. Cobb, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602102/ | SUNOCO, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSunoco, Inc. v. Comm'rNo. 19631-97 United States Tax Court122 T.C. 88; 2004 U.S. Tax Ct. LEXIS 4; 122 T.C. No. 4; February 4, 2004, Filed Sunoco, Inc. v. Commissioner, 118 T.C. 181">118 T.C. 181, 2002 U.S. Tax Ct. LEXIS 12">2002 U.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602103/ | STAN R. DURALIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDuralia v. CommissionerDocket No. 19970-91United States Tax CourtT.C. Memo 1994-269; 1994 Tax Ct. Memo LEXIS 270; 67 T.C.M. (CCH) 3084; 18 Employee Benefits Cas. (BNA) 1669; June 13, 1994, Filed *270 Stan R. Duralia, pro se. For respondent: Bru... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602104/ | Gator Oil Company (Formerly Sanders-Thoureen, Inc.), Petitioner v. Commissioner of Internal Revenue, RespondentGator Oil Co. v. CommissionerDocket No. 2494-74United States Tax Court66 T.C. 145; 1976 U.S. Tax Ct. LEXIS 119; April 26, 1976, Filed *119 Decision will be entered for the petitioner. Petitioner as Sanders-Th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602106/ | NATIONAL OUTDOOR ADVERTISING BUREAU, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Outdoor Advertising Bureau, Inc. v. CommissionerDocket Nos. 65252, 70999.United States Board of Tax Appeals32 B.T.A. 1025; 1935 BTA LEXIS 855; July 25, 1935, Promulgated *855 1. Taxpayer corporation engaged... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602107/ | WILLIAM A. GILLIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGillis v. CommissionerDocket No. 17782-85.United States Tax CourtT.C. Memo 1986-576; 1986 Tax Ct. Memo LEXIS 27; 52 T.C.M. (CCH) 1128; T.C.M. (RIA) 86576; December 8, 1986. William A. Gillis, pro se. Robert J. Cuatto, for the respondent. DIN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602110/ | ESTATE OF CYRUS H. K. CURTIS, DECEASED, JOHN C. MARTIN AND MARY LOUISE CURTIS BOK, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Curtis v. CommissionerDocket No. 86613.United States Board of Tax Appeals36 B.T.A. 899; 1937 BTA LEXIS 639; November 17, 1937, Promulgated *639 Executors shortly af... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602153/ | R. L. TOWNSEND and E. MILDRED TOWNSEND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; TWECO PRODUCTS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTownsend v. CommissionerDocket Nos. 3745-77, 3761-77.United States Tax CourtT.C. Memo 1980-264; 1980 Tax Ct. Memo LEXIS 324; 40 T.C.M. (CCH... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2130972/ | 914 F.Supp. 1300 (1995)
In the Matter of the Complaint of the F/V CAPT. WOOL, INC., as Owner of the F/V Capt. Wool, for Exoneration from or Limitation of Liability.
Civil Action No. 4:93cv45.
United States District Court, E.D. Virginia, Newport News Division.
May 26, 1995.
Patrick Michael Brogan, Davey Associates, P.C.... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4331937/ | KENCO RESTAURANTS, INC., ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. KENCO RESTAURANTS, INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKenco Restaurants, Inc. v. CommissionerTax Ct. Dkt. No. 15949-95. Docket No. 15950-95, 15951-95, 15952-95United States Tax CourtT.C.... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4602154/ | Jack R. Mendenhall Corporation v. Commissioner of Internal Revenue, RespondentJack R. Mendenhall Corp. v. CommissionerDocket No. 8823-75United States Tax Court68 T.C. 676; 1977 U.S. Tax Ct. LEXIS 70; August 4, 1977, Filed *70 Decision will be entered for the respondent. On Sept. 27, 1967, petitioner executed a profit-... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602155/ | EDWIN B. DE GOLIA AND EVA R. DE GOLIA, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.De Golia v. CommissionerDocket No. 91130.United States Board of Tax Appeals40 B.T.A. 845; 1939 BTA LEXIS 794; October 31, 1939, Promulgated *794 A sum of money paid to lessors, on the cash basis, upon ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602157/ | Keller Mines, Inc., et al. 1 v. Commissioner. Keller Mines, Inc. v. CommissionerDocket Nos. 85920-85924.United States Tax CourtT.C. Memo 1962-31; 1962 Tax Ct. Memo LEXIS 276; 21 T.C.M. (CCH) 142; T.C.M. (RIA) 62031; February 15, 1962James A. Scott, Esq., for the petitioners. William C. Kollas, Esq., for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602159/ | MORRISS REALTY COMPANY TRUST NO. 1, JULIA L. MORRISS, VERNON S. MORRISS, ALEXANDER W. MORRISS, JR., AND HERBERT S. MORRISS, TRUSTEES FOR EDITH MEPHAM, JULIA L. MORRISS, VERNON S. MORRISS, ALEXANDER W. MORRISS, JR., HERBERT A. MORRISS AND HERBERT S. MORRISS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2030055/ | 371 Mass. 87 (1976)
354 N.E.2d 879
COMMONWEALTH
vs.
WILLIE BARNETT.
Supreme Judicial Court of Massachusetts, Suffolk.
December 2, 1975.
September 15, 1976.
Present: HENNESSEY, C.J., QUIRICO, KAPLAN, & WILKINS, JJ.
David S. Mortensen for the defendant.
William J. Doyle, Assistant District Attorney, for the Commonwealth.... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4602111/ | A. M. Chandler, Inc. v. Commissioner.A. M. Chandler, Inc. v. CommissionerDocket No. 19416.United States Tax Court1950 Tax Ct. Memo LEXIS 209; 9 T.C.M. (CCH) 380; T.C.M. (RIA) 50111; April 24, 1950John L. Westmoreland, Esq., for the petitioner. Edward L. Potter, Esq., for the respondent. LEMIRE Memorandum Findings of F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602113/ | Jack Schlosser and Dorothy Schlosser v. Commissioner.Schlosser v. CommissionerDocket No. 755-64.United States Tax CourtT.C. Memo 1965-186; 1965 Tax Ct. Memo LEXIS 144; 24 T.C.M. (CCH) 972; T.C.M. (RIA) 65186; July 1, 1965Joseph H. Crown, 529 Fifth Ave., New York, N. Y., for the petitioners. John E. McDermott, *145 Jr.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602115/ | Nash Miami Motors, Inc. v. Commissioner. Sydney Ginsberg v. Commissioner.Nash Miami Motors, Inc. v. CommissionerDocket Nos. 68315, 68316.United States Tax CourtT.C. Memo 1964-230; 1964 Tax Ct. Memo LEXIS 108; 23 T.C.M. (CCH) 1388; T.C.M. (RIA) 64230; August 31, 1964*108 Nash Miami Motors, Inc., and its predecessor par... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602116/ | FLORA AND ARTHUR MARCUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMarcus v. CommissionerDocket No. 11728-90United States Tax CourtT.C. Memo 1992-234; 1992 Tax Ct. Memo LEXIS 246; 63 T.C.M. (CCH) 2810; April 21, 1992, Filed *246 Decision will be entered under Rule 155. Arthur Marcus, pro se. Catherin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602117/ | LAMMOT duPONT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent LAMMOT duPONT AND MARGARET S. duPONT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDu Pont v. CommissionerDocket Nos. 7315-76, 7318-76.United States Tax CourtT.C. Memo 1978-16; 1978 Tax Ct. Memo LEXIS 499; 37 T.C.M. (CCH) 115; T.C.M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602118/ | NELSON BROTHERS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNelson Bros., Inc. v. CommissionerDocket Nos. 34540-87, 20207-89United States Tax CourtT.C. Memo 1991-52; 1991 Tax Ct. Memo LEXIS 77; 61 T.C.M. (CCH) 1865; T.C.M. (RIA) 91052; February 11, 1991, Filed *77 Petitioner entered into a settlem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602120/ | Hazel Newman, Petitioner, v. Commissioner of Internal Revenue, RespondentNewman v. CommissionerDocket No. 60421United States Tax Court28 T.C. 550; 1957 U.S. Tax Ct. LEXIS 172; May 29, 1957, Filed *172 Decision will be entered for the respondent. During 1953, petitioner's niece and two nephews lived in institutions. P... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602121/ | James Coleman v. Commissioner.Coleman v. CommissionerDocket No. 92178.United States Tax CourtT.C. Memo 1963-19; 1963 Tax Ct. Memo LEXIS 323; 22 T.C.M. (CCH) 77; T.C.M. (RIA) 63019; January 24, 1963*323 DEPENDENCY EXEMPTIONS. - Petitioner failed to prove he provided more than half the support of his two children, who w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602124/ | RAYMOND MALBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMalby v. CommissionerDocket Nos. 1155-89, 11453-89United States Tax CourtT.C. Memo 1991-364; 1991 Tax Ct. Memo LEXIS 413; 62 T.C.M. (CCH) 343; T.C.M. (RIA) 91364; August 6, 1991, Filed *413 Decisions will be entered for the respondent. Kevin J. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602127/ | Gordon D. Seigle, Beth Anne Seigle, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentSeigle v. CommissionerDocket Nos. 69050, 69051, 69052, 69053, 69054, 69055United States Tax Court33 T.C. 255; 1959 U.S. Tax Ct. LEXIS 39; November 17, 1959, Filed *39 Decisions will be entered for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602129/ | DAVID A. SULLIVAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *Sullivan v. CommissionerDocket No. 26618-88United States Tax CourtT.C. Memo 1993-153; 1993 Tax Ct. Memo LEXIS 156; 65 T.C.M. (CCH) 2361; April 7, 1993, Filed *156 Decision will be entered under Rule 155. For petitioner: Patrick J. Murphy. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602131/ | EXXON MOBIL CORPORATION AND AFFILIATED COMPANIES, F.K.A. EXXON CORPORATION AND AFFILIATED COMPANIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentExxon Mobil Corp. v. Comm'rNos. 18618-89, 18432-90, 23331-95 United States Tax Court126 T.C. 36; 2006 U.S. Tax Ct. LEXIS 3; 126 T.C. No. 3; January 17, 2006, Fi... | 01-04-2023 | 11-20-2020 |
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