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https://www.courtlistener.com/api/rest/v3/opinions/4602132/ | William F. Fischer, Petitioner, v. Commissioner of Internal Revenue, RespondentFischer v. CommissionerDocket No. 1193United States Tax Court5 T.C. 507; 1945 U.S. Tax Ct. LEXIS 113; July 28, 1945, Promulgated *113 Decision will be entered under Rule 50. Petitioner in 1902 started a business which he operated as a sole ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602133/ | MARSHALL INVESTMENT CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Marshall Inv. Co. v. CommissionerDocket No. 3191-71.United States Tax CourtT.C. Memo 1973-87; 1973 Tax Ct. Memo LEXIS 200; 32 T.C.M. (CCH) 382; T.C.M. (RIA) 73087; April 16, 1973, Filed James M. Parker, for the petitioner. Charle... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602134/ | Appeal of R. A. TUTTLE CO.R. A. Tuttle Co. v. CommissionerDocket No. 1723.United States Board of Tax Appeals1 B.T.A. 1218; 1925 BTA LEXIS 2617; May 23, 1925, decided Submitted April 1, 1925. *2617 Numerous advantageous intercompany transactions and the ownership of 50 per cent of the stock, together with the employme... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602135/ | FRANKLIN D. COOPER AND EVELYN L. COOPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCooper v. CommissionerDocket No. 9211-74United States Tax CourtT.C. Memo 1975-320; 1975 Tax Ct. Memo LEXIS 53; 34 T.C.M. (CCH) 1396; T.C.M. (RIA) 750320; October 29, 1975, Filed Franklin D. Cooper, pro se. George W. Conn... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602136/ | Estate of Albert Rand, Also Known as Albert E. Rand, Morris Fink, Kalman Rand, Henry Rozen and Richard Freed, by Its Administratrix, Bessie Rand, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Rand v. CommissionerDocket No. 58396United States Tax Court28 T.C. 1002; 1957 U.S. Tax Ct. LEXIS 114; Aug... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602137/ | John Richard Corp., Petitioner, v. Commissioner of Internal Revenue, RespondentJohn Richard Corp. v. CommissionerDocket No. 1198-64United States Tax Court46 T.C. 41; 1966 U.S. Tax Ct. LEXIS 116; April 19, 1966, Filed *116 Decision will be entered for the petitioner. Petitioner, a Massachusetts corporation, received pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602138/ | SAMUEL R. DELL AND ELEANOR DELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDell v. CommissionerDocket Nos. 11187-81, 29871-82.United States Tax CourtT.C. Memo 1984-556; 1984 Tax Ct. Memo LEXIS 118; 48 T.C.M. (CCH) 1430; T.C.M. (RIA) 84556; October 17, 1984. *118 Held, petitioners' cattle breeding oper... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602140/ | APPEALS OF R. H. SOAPER AND JAMES E. RANKIN, SR.Soaper v. CommissionerDocket Nos. 2517, 2518.United States Board of Tax Appeals3 B.T.A. 701; 1926 BTA LEXIS 2579; February 13, 1926, Decided Submitted October 15, 1925. *2579 Upon the evidence, held, that the Commissioner's determination of the fair market value of the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602141/ | LUTHER ELKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Elkins v. CommissionerDocket No. 18036.United States Board of Tax Appeals12 B.T.A. 1058; 1928 BTA LEXIS 3411; June 30, 1928, Promulgated *3411 Income. - Entries in books of account when at variance with actual facts shall not be taken as basis f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602142/ | Robert Bregin, Petitioner v. Commissioner of Internal Revenue, RespondentBregin v. CommissionerDocket No. 4178-78United States Tax Court74 T.C. 1097; 1980 U.S. Tax Ct. LEXIS 77; August 25, 1980, Filed *77 Decision will be entered for the respondent. On his 1974 return, P claimed a credit under sec. 31, I.R.C. 1954, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602143/ | BERNHARD F. MANKO AND CYNTHIA MANKO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentManko v. CommissionerDocket No. 25399-82United States Tax CourtT.C. Memo 1995-10; 1995 Tax Ct. Memo LEXIS 10; 69 T.C.M. (CCH) 1636; T.C.M. (RIA) 95010; January 11, 1995, Filed Greenwald v. Manko, 840 F. Supp. 198">840 F. Sup... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602144/ | ROBERT B. WOISCHKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWoischke v. CommissionerDocket No. 5878-76.United States Tax CourtT.C. Memo 1978-217; 1978 Tax Ct. Memo LEXIS 303; 37 T.C.M. (CCH) 933; T.C.M. (RIA) 78217; June 8, 1978, Filed Robert B. Woischke, *305 pro se. Kenneth W. McWade, for responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602145/ | Estate of Samuel A. Dreyer, Deceased, Robert A. Dreyer and Edward L. Dreyer, Executors, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Dreyer v. CommissionerDocket No. 9811-74United States Tax Court68 T.C. 275; 1977 U.S. Tax Ct. LEXIS 101; May 31, 1977, Filed *101 Decision will be entered under Rul... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602146/ | MERRITT A. LOGAN and DOLORES F. LOGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLogan v. CommissionerDocket Nos. 4423-78, 14386-81.United States Tax CourtT.C. Memo 1983-475; 1983 Tax Ct. Memo LEXIS 304; 46 T.C.M. (CCH) 1051; T.C.M. (RIA) 83475; August 15, 1983. *304 Petitioners transferred to a fami... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602148/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT., PETITIONER, v.Mapel-Sterling Coal Co. v. CommissionerDocket No. 32375.United States Board of Tax Appeals22 B.T.A. 817; 1931 BTA LEXIS 2055; March 19, 1931, Promulgated *2055 William A. Wood, C.P.A., for the petitioner. W. F. Gibbs, Esq., for the respondent. MURDOCK *817 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602149/ | JOHN H. O'SHEERAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentO'Sheeran v. CommissionerDocket No. 28911-81.United States Tax CourtT.C. Memo 1983-702; 1983 Tax Ct. Memo LEXIS 87; 47 T.C.M. (CCH) 405; T.C.M. (RIA) 83702; November 28, 1983. John H. O'Sheeran, pro se. Joseph R. Peters*88 and James M. Klein... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4536940/ | Filed
Washington State
Court of Appeals
Division Two
... | 01-04-2023 | 05-27-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602161/ | RICHARD W. GLENN AND ANN S. GLENN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGlenn v. CommissionerDocket No. 16976-94.United States Tax CourtT.C. Memo 1995-399; 1995 Tax Ct. Memo LEXIS 405; 70 T.C.M. (CCH) 453; August 21, 1995, Filed *405 Decision will be entered for respondent. Held: During 1989 thr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602162/ | William H. Parsons and Sara D. Parsons, Petitioners, v. Commissioner of Internal Revenue, RespondentParsons v. CommissionerDocket No. 81746United States Tax Court43 T.C. 378; 1964 U.S. Tax Ct. LEXIS 3; December 31, 1964, Filed December 31, 1964, Filed *3 Decision will be entered under Rule 50. 1. Petitioner omitted a ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602163/ | The Clay Drilling Company of Texas, Petitioner, v. Commissioner of Internal Revenue, RespondentClay Drilling Co. v. CommissionerDocket No. 6927United States Tax Court6 T.C. 324; 1946 U.S. Tax Ct. LEXIS 279; March 4, 1946, Promulgated *279 Decision will be entered under Rule 50. Petitioner had certain accounts on its b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602165/ | J. Maurice Gray, et al., as Alleged Trustees and Transferees, v. Commissioner. Elva P. Hammer, as Alleged Transferee, v. Commissioner. Robert Bertram Publicker, a Minor, as Alleged Transferee, by Rose Publicker, His Next Friend, v. Commissioner.Gray v. CommissionerDocket Nos. 110797, 111344, 111345.United States Tax Co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602166/ | NEW YORK TRUST CO., AS TRUSTEE UNDER TRUST INDENTURE, DATED DECEMBER 24, 1921, BY AND BETWEEN CONRAD HENRY MATTHIESSEN AND SAID NEW YORK TRUST CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.New York Trust Co. v. CommissionerDocket No. 28250.United States Board of Tax Appeals20 B.T.A. 162; 1930 BTA LEX... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602167/ | DAVIDSON GROCERY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Davidson Grocery Co. v. CommissionerDocket No. 13730.United States Board of Tax Appeals12 B.T.A. 181; 1928 BTA LEXIS 3590; May 28, 1928, Promulgated *3590 In 1920 the petitioner determined that a portion of certain accounts receivable wo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602168/ | James S. Floyd v. Commissioner.Floyd v. CommissionerDocket No. 112513.United States Tax Court1943 Tax Ct. Memo LEXIS 115; 2 T.C.M. (CCH) 776; T.C.M. (RIA) 43421; September 17, 1943*115 Sidney J. Hayles, C.P.A., 831 Citizens & Southern Nat. Bank Bldg., Atlanta, Ga., for the petitioner. B. D. Hathcock, Esq., for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602169/ | Estate of John A. Alexander, Dartmouth National Bank of Hanover and Herbert Crawford, Coexecutors, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Alexander v. CommissionerDocket No. 3931-81United States Tax Court81 T.C. 757; 1983 U.S. Tax Ct. LEXIS 19; 81 T.C. No. 46; October 19, 1983, Filed *19 De... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602170/ | Estate of Frances Foster Wells, Deceased, Eugene P. Ruehlmann, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentWells v. CommissionerDocket No. 5691-66United States Tax Court50 T.C. 871; 1968 U.S. Tax Ct. LEXIS 69; September 16, 1968, Filed *69 Decision will be entered under Rule 50. Held, shares in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602171/ | ROBERT W. CIMA AND GWEN M. CIMA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCima v. CommissionerDocket No. 38158-84.United States Tax CourtT.C. Memo 1987-284; 1987 Tax Ct. Memo LEXIS 284; 53 T.C.M. (CCH) 1028; T.C.M. (RIA) 87284; June 9, 1987. Edward R. Joyce, for the petitioners. Donald L. Wells, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602172/ | JAMES F. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JAMES F. SMITH COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket Nos. 8879-93, 8880-93.United States Tax CourtT.C. Memo 1995-410; 1995 Tax Ct. Memo LEXIS 413; 70 T.C.M. (CCH) 502; August 23, 1995, Fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602173/ | JOHN R. MOORE AND VIOLA K. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoore v. CommissionerDocket No. 18122-88United States Tax CourtT.C. Memo 1991-546; 1991 Tax Ct. Memo LEXIS 586; 62 T.C.M. (CCH) 1128; T.C.M. (RIA) 91546; October 31, 1991, Filed *586 Decision will be entered under Rule 155. J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602176/ | Estate of Walter E. Richardson, Jr., Jean Reich Richardson Williams and Walter E. Richardson III, Coexecutors, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Richardson v. CommissionerDocket No. 34028-85United States Tax Court89 T.C. 1193; 1987 U.S. Tax Ct. LEXIS 176; 89 T.C. No. 84; December 21, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602178/ | GLEN W. MAACK and HENRIETTA MAACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMaack v. CommissionerDocket No. 25100-81.United States Tax CourtT.C. Memo 1983-37; 1983 Tax Ct. Memo LEXIS 750; 45 T.C.M. (CCH) 553; T.C.M. (RIA) 83037; January 20, 1983. R. E. T. Smith, for the petitioners. Richard C. McLau... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602179/ | M. I. WILCOX COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.M. I. Wilcox Co. v. CommissionerDocket No. 7884.United States Board of Tax Appeals7 B.T.A. 945; 1927 BTA LEXIS 3068; August 1, 1927, Promulgated *3068 Where a close corporation, desirous of acquiring additional capital, purports to purch... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602181/ | MARC F. BROTMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrotman v. CommissionerDocket Nos. 3859-74, 10596-75 10597-75United States Tax CourtT.C. Memo 1977-65; 1977 Tax Ct. Memo LEXIS 377; 36 T.C.M. (CCH) 279; T.C.M. (RIA) 770065; March 14, 1977, Filed Marc F. Brotman, pro se. Arthur H. Boelter, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602182/ | JOHNNY D. AND NORMA GENTRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGentry v. CommissionerDocket No. 31323-86.United States Tax CourtT.C. Memo 1988-188; 1988 Tax Ct. Memo LEXIS 213; 55 T.C.M. (CCH) 744; T.C.M. (RIA) 88188; May 2, 1988. Johnny D. Gentry, pro se. William B. Bissell, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602183/ | G. R. Livingstone v. Commissioner.Livingstone v. CommissionerDocket No. 1405-70 SC.United States Tax CourtT.C. Memo 1970-285; 1970 Tax Ct. Memo LEXIS 74; 29 T.C.M. (CCH) 1334; T.C.M. (RIA) 70285; October 6, 1970, Filed G. R. Livingstone, pro se., 5512 N.W. 37th, Oklahoma City, Okla. G. Phil Harney, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602185/ | POWERS AND PAMELA BOOTHE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoothe v. CommissionerDocket No. 33208-84.United States Tax CourtT.C. Memo 1986-361; 1986 Tax Ct. Memo LEXIS 249; 52 T.C.M. (CCH) 135; T.C.M. (RIA) 86361; August 7, 1986. *249 R selected P for audit based upon P's relationship to a p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602186/ | Louisiana Land and Exploration Company, Petitioner, v. Commissioner of Internal Revenue, RespondentLouisiana Land & Exploration Co. v. CommissionerDocket No. 4421United States Tax Court6 T.C. 172; 1946 U.S. Tax Ct. LEXIS 303; February 4, 1946, Promulgated *303 Decision will be entered under Rule 50. 1. Petitioner, pri... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602187/ | Merrill Lee Meehan, Petitioner v. Commissioner of Internal Revenue, RespondentMeehan v. CommissionerDocket No. 2254-74United States Tax Court66 T.C. 794; 1976 U.S. Tax Ct. LEXIS 64; July 29, 1976, Filed *64 Decision will be entered for the respondent. Petitioner was candidate for a doctor of education degree in indust... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602188/ | ESTATE OF EDWARD J. CONNOLLY, DECEASED, ELIZABETH CONNOLLY, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. A. ANDERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Connolly v. CommissionerDocket Nos. 102587, 102624.United States Board of Tax Appeals45 B.T.A. 374; 1941 BTA LE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602189/ | BENJAMIN AND HELEN STRATMORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStratmore v. CommissionerDocket No. 7887-74.United States Tax CourtT.C. Memo 1984-547; 1984 Tax Ct. Memo LEXIS 127; 48 T.C.M. (CCH) 1369; T.C.M. (RIA) 84547; October 11, 1984. *127 Held: Interest paid by petitioners Benjamin and H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602190/ | Bernard E. Teichgraeber, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentTeichgraeber v. CommissionerDocket Nos. 7591-74, 7592-74, 7593-74, 7594-74United States Tax Court64 T.C. 453; 1975 U.S. Tax Ct. LEXIS 126; June 19, 1975, Filed *126 Rules 70 and 72, Tax Court Rules of Practice and Procedure. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602191/ | Estate of Anna Scott Farnum, Fidelity-Philadelphia Trust Co., Henry W. Farnum and Charles I. Thompson, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentFarnum v. CommissionerDocket No. 5424United States Tax Court14 T.C. 884; 1950 U.S. Tax Ct. LEXIS 194; May 19, 1950, Promulgated *194 Decision will ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602194/ | AMEDEO LOUIS MARIORENZI and GRACE MARY MARIORENZI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMariorenzi v. CommissionerDocket No. 3708-71.United States Tax CourtT.C. Memo 1973-141; 1973 Tax Ct. Memo LEXIS 143; 32 T.C.M. (CCH) 681; T.C.M. (RIA) 73141; June 28, 1973, Filed. *143 Louis J. Vallone, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602195/ | Thomas J. Green, Jr., and Ellen S. Green, Petitioners v. Commissioner of Internal Revenue, RespondentGreen v. CommissionerDocket No. 7407-70United States Tax Court59 T.C. 456; 1972 U.S. Tax Ct. LEXIS 7; 59 T.C. No. 44; December 20, 1972, Filed *7 Decision will be entered under Rule 50. An employee, who maintained a de... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602196/ | JOE OWENS and LUCILLE OWENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOwens v. CommissionerDocket No. 2372-75.United States Tax CourtT.C. Memo 1977-233; 1977 Tax Ct. Memo LEXIS 209; 36 T.C.M. (CCH) 963; T.C.M. (RIA) 770233; July 25, 1977, Filed Joe Owens, pro se. Osmun R. Latrobe, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602197/ | Estate of Anna-Marie Meyer, Edwin L. Meyer, Jr., Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Meyer v. CommissionerDocket No. 23598-81United States Tax Court83 T.C. 350; 1984 U.S. Tax Ct. LEXIS 32; 83 T.C. No. 22; September 17, 1984. September 17, 1984, Filed *32 Decision will be enter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602198/ | FRANK J. SCARAFILE AND MARY A. SCARAFILE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentScarafile v. CommissionerDocket No. 15835-88United States Tax CourtT.C. Memo 1991-512; 1991 Tax Ct. Memo LEXIS 561; 62 T.C.M. (CCH) 983; T.C.M. (RIA) 91512; October 9, 1991, Filed *561 Decision will be entered under Ru... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602199/ | Ted Bates & Company, Inc. v. Commissioner.Ted Bates & Co. v. CommissionerDocket Nos. 3429-62, 1215-64.United States Tax CourtT.C. Memo 1965-251; 1965 Tax Ct. Memo LEXIS 78; 24 T.C.M. (CCH) 1346; T.C.M. (RIA) 65251; September 17, 1965Richard S. Greenlee, John J. Hayes, Arthur Pelikow, and William F. O'Connor, for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602200/ | EVA L. BARNES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarnes v. CommissionerDocket No. 6141-72United States Tax CourtT.C. Memo 1973-189; 1973 Tax Ct. Memo LEXIS 100; 32 T.C.M. (CCH) 883; T.C.M. (RIA) 73189; August 27, 1973, Filed Eva L. Barnes, pro se. James Silhasek, for the respondent. HALL MEMOR... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602201/ | John E. Daniels v. Commissioner.Daniels v. CommissionerDocket No. 21441.United States Tax Court1951 Tax Ct. Memo LEXIS 326; 10 T.C.M. (CCH) 147; T.C.M. (RIA) 51044; February 13, 1951*326 James B. Marcus, Esq., for the petitioner. Leo C. Duersten, Esq., for the respondent. RAUMMemorandum Findings of Fact and Opinion R... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602202/ | Theodore A. Frederick, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentFrederick v. CommissionerDocket Nos. 15540-92, 15541-92, 15542-92United States Tax Court101 T.C. 35; 1993 U.S. Tax Ct. LEXIS 43; 101 T.C. No. 2; July 21, 1993, Filed Decisions will be entered for respondent. The sole issue for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602203/ | ESTATE OF HELEN M. TRENCHARD, DECEASED, JOAN TRENCHARD FRENCH, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ESTATE OF WENDELL B. TRENCHARD, DECEASED, JOAN TRENCHARD FRENCH, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Trenchard v. CommissionerDocket Nos. 20669-... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602204/ | Lark L. Washburn and Arlea W. Washburn, Petitioners, v. Commissioner of Internal Revenue, RespondentWashburn v. CommissionerDocket Nos. 92521, 1198-62, 1299-62United States Tax Court44 T.C. 217; 1965 U.S. Tax Ct. LEXIS 84; May 27, 1965, Filed *84 Decisions will be entered under Rule 50. Held, petitioner husband, a con... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602205/ | George E. Reynolds, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of Mildred D. Reynolds, Deceased, George E. Reynolds, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentReynolds v. CommissionerDocket Nos. 39399, 39421United States Tax Court26 T.C. 1225; 1956 U.S. Tax Ct. LEXIS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602207/ | Appeal of LINCOLN DRUG CO.Lincoln Drug Co. v. CommissionerDocket No. 1403.United States Board of Tax Appeals1 B.T.A. 809; 1925 BTA LEXIS 2782; March 18, 1925, decided Submitted February 18, 1925. *2782 Louis J. Gregorson, C.P.A., for the taxpayer. Willis D. Nance, Esq., for the Commissioner. *809 Before JAMES and T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602208/ | Boyd-Richardson Company, Petitioner, v. Commissioner of Internal Revenue, RespondentBoyd-Richardson Co. v. CommissionerDocket No. 2238United States Tax Court5 T.C. 695; 1945 U.S. Tax Ct. LEXIS 89; September 11, 1945, Promulgated *89 Decision will be entered under Rule 50. Excess Profits Net Income -- Exclusion for Rec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602209/ | TRAVIS L. AND SHIRLEY MANNING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentManning v. CommissionerDocket No. 3258-93.United States Tax CourtT.C. Memo 1995-408; 1995 Tax Ct. Memo LEXIS 407; 70 T.C.M. (CCH) 490; August 22, 1995, Filed *407 Decision will be entered under Rule 155. Travis L. Manning, pro s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4332002/ | MARIAN AND HALINA JANUSZEWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJanuszewski v. CommissionerTax Ct. Dkt. No. 18607-97United States Tax CourtT.C. Memo 1998-390; 1998 Tax Ct. Memo LEXIS 392; 76 T.C.M. 761; T.C.M. (RIA) 98390; November 3, 1998, Filed 1998 Tax Ct. Memo LEXIS 392">*392 Decision wil... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4602211/ | C. Francis Weeks, Petitioner, v. Commissioner of Internal Revenue, RespondentWeeks v. CommissionerDocket No. 20903United States Tax Court16 T.C. 248; 1951 U.S. Tax Ct. LEXIS 286; January 31, 1951, Promulgated *286 Decision will be entered under Rule 50. 1. The petitioner, a citizen of the United States, went to Iran u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653539/ | In The
Court of Appeals
Ninth District of Texas at Beaumont
__________________
NO. 09-20-00284-CV
__________________
TRUNORTH WARRANTY PLANS OF NORTH AMERICA, LLC,
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4336125/ | DONNA G. FAIRCLOTH, F.K.A. DONNA G. MURRAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFaircloth v. Comm'rNo. 16814-04SUnited States Tax CourtT.C. Summary Opinion 2006-150; 2006 Tax Ct. Summary LEXIS 51; September 14, 2006, Filed *51 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NO... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4602213/ | WILLIAM A. GOSHORN AND VIRGINIA O. GOSHORN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGoshorn v. CommissionerDocket No. 22635-91United States Tax CourtT.C. Memo 1993-578; 1993 Tax Ct. Memo LEXIS 589; 66 T.C.M. (CCH) 1499; December 7, 1993, Filed *589 Decision will be entered under Rule 155. For petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602214/ | Kohinoor Coal Company v. Commissioner.Kohinoor Coal Co. v. CommissionerDocket No. 52496.United States Tax CourtT.C. Memo 1956-79; 1956 Tax Ct. Memo LEXIS 217; 15 T.C.M. (CCH) 403; T.C.M. (RIA) 56079; March 30, 1956*217 C. H. Welles, 3d, Esq., for the petitioner. Stephen P. Cadden, Esq., for the respondent. WITHEYMemo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602215/ | WILLIAM A. MITCHELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMitchell v. CommissionerDocket No. 33917-83.United States Tax CourtT.C. Memo 1985-239; 1985 Tax Ct. Memo LEXIS 392; 49 T.C.M. (CCH) 1514; T.C.M. (RIA) 85239; May 20, 1985. William A. Mitchell, pro se. James M. Klein, for respondent. WRIGHT... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602216/ | BARNEY J. AND NONA WATKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWatkins v. CommissionerDocket No. 3274-90.United States Tax CourtT.C. Memo 1992-6; 1992 Tax Ct. Memo LEXIS 18; 63 T.C.M. (CCH) 1710; T.C.M. (RIA) 92006; January 6, 1992, Filed *18 An appropriate order of dismissal for lack of jurisd... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/821241/ | UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 12-7708
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
v.
JASON LAMON KELLY,
Defendant - Appellant.
Appeal from the United St... | 01-04-2023 | 02-25-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4602217/ | Della M. Coachman, Petitioner, v. Commissioner of Internal Revenue, RespondentCoachman v. CommissionerDocket No. 23323United States Tax Court16 T.C. 1432; 1951 U.S. Tax Ct. LEXIS 133; June 29, 1951, Promulgated *133 Decision will be entered for the respondent. Deductions -- Losses -- Whose -- Trust or Remaindermen. --... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602221/ | John W. Singleton, a.k.a. John Westly, a.k.a. John Sinkler, Petitioner v. Commissioner of Internal Revenue, RespondentSingleton v. CommissionerDocket No. 9680-74United States Tax Court65 T.C. 1123; 1976 U.S. Tax Ct. LEXIS 145; March 18, 1976, Filed *145 After this case was set for trial and an evidentiary hearing sche... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602222/ | The Ernst Kern Company, Petitioner, v. Commissioner of Internal Revenue, RespondentErnst Kern Co. v. CommissionerDocket No. 104946United States Tax Court1 T.C. 249; 1942 U.S. Tax Ct. LEXIS 17; December 15, 1942, Promulgated *17 Decision will be entered under Rule 50. 1. During the taxable year, pursuant to a plan for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602223/ | Walter V. Newell v. Commissioner.Newell v. CommissionerDocket No. 71267.United States Tax CourtT.C. Memo 1960-249; 1960 Tax Ct. Memo LEXIS 38; 19 T.C.M. (CCH) 1385; T.C.M. (RIA) 60249; November 25, 1960*38 Jeremiah W. Davern, Esq., 47 Clinton St., Plattsburgh, N. Y., for the petitioner. Theodore E. Davis, Esq., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602224/ | The Philadelphia Record Company v. Commissioner.Philadelphia Record Co. v. CommissionerDocket No. 108327.United States Tax Court1943 Tax Ct. Memo LEXIS 494; 1 T.C.M. (CCH) 486; T.C.M. (RIA) 43038; January 23, 1943*494 Where the provisions of its amended charter, its by-laws, and its certificates of stock prohibited pa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602225/ | MARVIN W. AND BARBARA A. HANSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHansen v. CommissionerDocket No. 16787-86United States Tax CourtT.C. Memo 1990-470; 1990 Tax Ct. Memo LEXIS 515; 60 T.C.M. (CCH) 637; T.C.M. (RIA) 90470; August 29, 1990, Filed Marvin W. and Barbara A. Hansen, pro se. Steven K. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602226/ | A. D. MCNEILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. A. MCNEILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. D. R. MCNEILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McNeill v. CommissionerDocket Nos. 1743-1745.United States Board of Tax Appeals10 B.T.A. 12... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602229/ | MARY LEE WINGER, EXECUTRIX OF THE ESTATE OF R. O. WINGER, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Winger v. CommissionerDocket Nos. 60330-60344.United States Board of Tax Appeals30 B.T.A. 357; 1934 BTA LEXIS 1338; April 12, 1934, Promulgated *1338 On the evidence, held, that the liabilit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602231/ | Sim-Air, USA, Ltd., Petitioner v. Commissioner of Internal Revenue, RespondentSim-Air, USA, Ltd. v. CommissionerDocket No. 5344-89United States Tax Court98 T.C. 187; 1992 U.S. Tax Ct. LEXIS 18; 98 T.C. No. 15; February 24, 1992, Filed *18 An appropriate order will be issued. P, which had previously qualified as a DISC... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602232/ | VINCENT E. OSWALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOswald v. CommissionerDocket No. 24887-84.United States Tax CourtT.C. Memo 1987-448; 1987 Tax Ct. Memo LEXIS 445; 54 T.C.M. (CCH) 436; T.C.M. (RIA) 87448; September 8, 1987. Steven L. Sablowsky, for the petitioner. Michael A. Yost, Jr., for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602233/ | HENRY H. LILES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLiles v. CommissionerDocket No. 33076-88United States Tax CourtT.C. Memo 1989-613; 1989 Tax Ct. Memo LEXIS 613; 58 T.C.M. (CCH) 680; T.C.M. (RIA) 89613; November 13, 1989Henry L. Liles, pro se. Steven J. Sibley, for the respondent. MEMORANDUM OP... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602234/ | The Fanner Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentFanner Mfg. Co. v. CommissionerDocket No. 37142United States Tax Court29 T.C. 587; 1957 U.S. Tax Ct. LEXIS 8; December 30, 1957, Filed *8 Decision will be entered for the respondent. Petitioner, a producer of castings and fini... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602237/ | JOSEPH MELVILLE WOODS, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWoods v. Comm'rDocket No. 27484-09.United States Tax Court137 T.C. 159; 2011 U.S. Tax Ct. LEXIS 44; 137 T.C. No. 12; October 27, 2011, Filed*44 Decision will be entered for petitioner.P entered into a contract for deed to purchase a h... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602239/ | CONNELLSVILLE CENTRAL COKE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Connellsville Cent. Coke Co. v. CommissionerDocket Nos. 21798, 24226.United States Board of Tax Appeals27 B.T.A. 771; 1933 BTA LEXIS 1310; February 20, 1933, Promulgated *1310 1. Invested capital can not be determined, the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602240/ | INDEPENDENT OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Independent Oil Co. v. CommissionerDocket No. 67700.United States Board of Tax Appeals35 B.T.A. 32; 1936 BTA LEXIS 572; November 5, 1936, Promulgated *572 Petitioner, a corporation, exchanged assets for all the stock of a new corporat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602242/ | JOSEPH E. HUBINGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hubinger v. CommissionerDocket No. 12437.United States Board of Tax Appeals13 B.T.A. 960; 1928 BTA LEXIS 3129; October 12, 1928, Promulgated *3129 1. Claimed fire loss disallowed for lack of evidence of cost of property. 2. Amount expen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602244/ | BYRON D. BAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaker v. CommissionerDocket No. 4978-92United States Tax CourtT.C. Memo 1993-205; 1993 Tax Ct. Memo LEXIS 211; 65 T.C.M. (CCH) 2612; May 13, 1993, Filed *211 Byron D. Baker, pro se. For respondent: Bridgette Gibson. BUCKLEYBUCKLEYMEMORANDUM OPI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602245/ | MARY A. POWERS, EXECUTRIX, ESTATE OF RICHARD J. POWERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Powers v. CommissionerDocket No. 5422.United States Board of Tax Appeals6 B.T.A. 633; 1927 BTA LEXIS 3450; March 28, 1927, Promulgated *3450 1. The amount approved by the local probate court in Illinois... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602253/ | ESTATE OF JOHN LOGAN ORCUTT, DECEASED, MARSHALL LOGAN ORCUTT, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Orcutt v. CommissionerDocket No. 641-75.United States Tax CourtT.C. Memo 1977-178; 1977 Tax Ct. Memo LEXIS 260; 36 T.C.M. (CCH) 746; T.C.M. (RIA) 770178; June 13, 1977, Filed Phill... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602254/ | WILLIAM D. P. JARVIS, AN INFANT, BY AMILIUS JARVIS, JR., GUARDIAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jarvis v. CommissionerDocket No. 99227.United States Board of Tax Appeals43 B.T.A. 439; 1941 BTA LEXIS 1503; January 29, 1941, Promulgated *1503 1. A purchase in 1934 by a corporation, which ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/462314/ | 779 F.2d 299
Gregory Allen PETTY, Petitioner-Appellant,v.O.L. McCOTTER, Director, Texas Department of Corrections,Respondent-Appellee.
No. 84-1488
Summary Calendar.
United States Court of Appeals,Fifth Circuit.
Jan. 3, 1986.
John R. Breihan (Court-appointed), Baker & Botts, Houston, Tex., for petitioner-appellant.
Jim... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/1161054/ | 961 P.2d 524 (1997)
The PEOPLE of the State of Colorado, Plaintiff-Appellee,
v.
Jill COIT, Defendant-Appellant.
No. 95CA1145.
Colorado Court of Appeals, Div. II.
November 28, 1997.
Rehearing Denied January 8, 1998.
Certiorari Denied August 24, 1998.
*526 Gale A. Norton, Attorney General, Martha Phillips Allbright, Chie... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4653543/ | COURT OF APPEALS
TENTH DISTRICT OF TEXAS
January 20, 2021
No. 10-20-00308-CV
IN RE ALFRED LEE STONE
Original Proceeding
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4602257/ | Harcourt M. Stebbins and Carol A. Stebbins v. Commissioner.Stebbins v. CommissionerDocket No. 4797-69 SC.United States Tax CourtT.C. Memo 1971-193; 1971 Tax Ct. Memo LEXIS 141; 30 T.C.M. (CCH) 789; T.C.M. (RIA) 71193; August 5, 1971, Filed Victor A. Speert, 516 Maverick Bldg., San Antonio, Tex., for the petitioners. Wi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602258/ | Laura Mac Corrigan v. Commissioner.Corrigan v. CommissionerDocket No. 1922.United States Tax Court1944 Tax Ct. Memo LEXIS 102; 3 T.C.M. (CCH) 1013; T.C.M. (RIA) 44310; September 29, 1944*102 Robert W. Wheeler, Esq., 1669 Union Commerce Bldg., Cleveland, O., for the petitioner. Lawrence R. Bloomenthal, Esq., for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602260/ | Ed & Jim Fleitz, Inc., et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentEd & Jim Fleitz, Inc. v. CommissionerDocket Nos. 3564-66, 3565-66, 3566-66, 3567-66, 5101-67, 5102-67United States Tax Court50 T.C. 384; 1968 U.S. Tax Ct. LEXIS 120; May 27, 1968, Filed *120 Decisions will be entered under Rule ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602262/ | GLADSTONE CHERRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cherry v. CommissionerDocket No. 30577.United States Board of Tax Appeals23 B.T.A. 1032; 1931 BTA LEXIS 1777; July 3, 1931, Promulgated *1777 1. Sufficient evidence not having been presented from which it can be determined that respondent w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602263/ | ROGER G. AND ELAINE M. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 22142-83.United States Tax CourtT.C. Memo 1986-101; 1986 Tax Ct. Memo LEXIS 506; 51 T.C.M. (CCH) 599; T.C.M. (RIA) 86101; March 17, 1986. Roger G. Smith, pro se. Cindy E. Pilsecker, for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602265/ | SOCIAL PSYCHOLOGICAL SERVICES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSocial Psychological Servs. v. CommissionerDocket No. 19319-92United States Tax CourtT.C. Memo 1993-565; 1993 Tax Ct. Memo LEXIS 577; 66 T.C.M. (CCH) 1458; November 30, 1993, Filed *577 Decision will be entered for responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602266/ | FRANK LOUCIUS PERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPerry v. CommissionerDocket No. 34662-83.United States Tax CourtT.C. Memo 1986-100; 1986 Tax Ct. Memo LEXIS 505; 51 T.C.M. (CCH) 597; T.C.M. (RIA) 86100; March 17, 1986. Elizabeth Abreu, for the respondent. FAYMEMORANDUM OPINION FAY, Judge... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602267/ | James L. Rose and Judy S. Rose, Petitioners v. Commissioner of Internal Revenue, RespondentRose v. CommissionerDocket No. 25635-83United States Tax Court88 T.C. 386; 1987 U.S. Tax Ct. LEXIS 18; 88 T.C. No. 18; February 5, 1987. February 5, 1987, Filed *18 Decision will be entered under Rule 155. Ps purchased "Reprodu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602268/ | Cecelia K. Frank, Petitioner, v. Commissioner of Internal Revenue, RespondentFrank v. CommissionerDocket No. 299United States Tax Court2 T.C. 1157; 1943 U.S. Tax Ct. LEXIS 12; December 17, 1943, Promulgated *12 Decision will be entered under Rule 50. The petitioner is the beneficiary of a portion of the net income and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602270/ | FRANK LARSH MOHLER III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMohler v. CommissionerDocket No. 17208-82.United States Tax CourtT.C. Memo 1983-618; 1983 Tax Ct. Memo LEXIS 176; 46 T.C.M. (CCH) 1611; T.C.M. (RIA) 83618; September 28, 1983. Frank Larsh Mohler III, pro se. Elizabeth S. Henn, for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602271/ | FRANK M. and MABLE F. NORRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNorris v. CommissionerDocket No. 1144-71.United States Tax CourtT.C. Memo 1976-42; 1976 Tax Ct. Memo LEXIS 361; 35 T.C.M. (CCH) 182; T.C.M. (RIA) 760042; February 19, 1976, Filed Frank M. Norris, pro se. 1Richard D. Hall, Jr. and ... | 01-04-2023 | 11-20-2020 |
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