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https://www.courtlistener.com/api/rest/v3/opinions/4602272/
JAMES B. LOWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JAMES RUSSELL LOWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lowell v. CommissionerDocket Nos. 68048, 68049.United States Board of Tax Appeals30 B.T.A. 1297; 1934 BTA LEXIS 1192; July 27, 1934, Promulgated *1192 1. A s...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602274/
PATRICK CUDAHY FAMILY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Patrick Cudahy Family Co. v. CommissionerDocket No. 83436.United States Board of Tax Appeals36 B.T.A. 1147; 1937 BTA LEXIS 619; December 15, 1937, Promulgated *619 Under the laws of the State of Wisconsin both real and personal ...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602275/
Lambert Tree Trust Estate, Continental Illinois National Bank and Trust Company of Chicago and Ronald Lambert Tree, Cotrustees, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentLambert Tree Trust Estate v. CommissionerDocket Nos. 76550, 76551, 79756, 79757United States Tax Court38 T.C. 392; 1962 U....
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602277/
BRETT K. AND ANN M. BENTLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBentley v. CommissionerDocket No. 26112-93United States Tax CourtT.C. Memo 1995-144; 1995 Tax Ct. Memo LEXIS 145; 69 T.C.M. (CCH) 2303; T.C.M. (RIA) 95144; April 4, 1995, Filed *145 Decision will be entered under Rule 155. Ann M. ...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602279/
Rose Sidney, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentSidney v. CommissionerDocket Nos. 56368, 56369, 56370, 56371, 60235, 60236, 60520, 60521United States Tax Court30 T.C. 1155; 1958 U.S. Tax Ct. LEXIS 95; August 25, 1958, Filed *95 Decisions will be entered under Rule 50. 1. Taxpayers or...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602281/
IOWA SCHOOL OF MEN'S HAIRSTYLING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentIowa School of Men's Haristyling, Inc. v. CommissionerDocket No. 3993-92United States Tax CourtT.C. Memo 1992-619; 1992 Tax Ct. Memo LEXIS 649; 64 T.C.M. (CCH) 1114; October 21, 1992, Filed *649 Respondent's motion will b...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602282/
BRAMPTON WOOLEN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brampton Woolen Co. v. CommissionerDocket No. 24842.United States Board of Tax Appeals18 B.T.A. 1075; 1930 BTA LEXIS 2529; February 11, 1930, Promulgated *2529 1. The amount of additional compensation, voted and paid to the officers of t...
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https://www.courtlistener.com/api/rest/v3/opinions/4602285/
George Kemp Real Estate Company, Petitioner, v. Commissioner of Internal Revenue, RespondentGeorge Kemp Real Estate Co. v. CommissionerDocket No. 10126United States Tax Court12 T.C. 943; 1949 U.S. Tax Ct. LEXIS 177; June 2, 1949, Promulgated *177 Decision will be entered for respondent. Petitioner filed a claim for re...
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https://www.courtlistener.com/api/rest/v3/opinions/4602286/
CALIFORNIA IRON YARDS CO., E. D. KEEFFE, TRUSTEE, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.California Iron Yards Co. v. CommissionerDocket Nos. 11841, 17309.United States Board of Tax Appeals15 B.T.A. 25; 1929 BTA LEXIS 2930; January 24, 1929, Promulgated *2930 1. An unlimited waiver for the fiscal year ending...
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https://www.courtlistener.com/api/rest/v3/opinions/4602287/
Oma C. Morrow v. Commissioner.Morrow v. CommissionerDocket No. 8878.United States Tax Court1948 Tax Ct. Memo LEXIS 257; 7 T.C.M. (CCH) 54; T.C.M. (RIA) 48014; February 6, 1948*257 Thomas A. Wofford, Esq., and Alfred F. Burgess, Esq., for the petitioner. Bernard D. Htchcock, Esq., for the respondent. JOHNSONMemorandum...
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https://www.courtlistener.com/api/rest/v3/opinions/4602290/
R. E. Martin v. Commissioner.Martin v. CommissionerDocket No. 111989.United States Tax Court1944 Tax Ct. Memo LEXIS 394; 3 T.C.M. (CCH) 32; T.C.M. (RIA) 44013; January 19, 1944*394 Milton B. Ignatius, Esq., and Frank Hempstead, C.P.A., for the petitioner. J. Marvin Kelley, Esq., for the respondent. SMITH Memorandum F...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602293/
ROBERT D. ABERCROMBIE and BARBARA J. ABERCROMBIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAbercrombie v. CommissionerDocket Nos. 5255-83, 18586-83.United States Tax CourtT.C. Memo 1984-659; 1984 Tax Ct. Memo LEXIS 12; 49 T.C.M. (CCH) 347; T.C.M. (RIA) 84659; December 20, 1984. Richard L. Stradley, f...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602246/
JOSEPH J. TALLAL, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOSEPH J. TALLAL, JR. and PEGGY P. TALLAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTallal v. CommissionerDocket Nos. 28975-82, 28976-82.United States Tax CourtT.C. Memo 1986-548; 1986 Tax Ct. Memo LEXIS 66; 52 T.C.M. (...
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https://www.courtlistener.com/api/rest/v3/opinions/4602247/
Robert T. McLain and Janet W. McLain, Petitioners v. Commissioner of Internal Revenue, RespondentMcLain v. CommissionerDocket No. 4891-76United States Tax Court67 T.C. 775; 1977 U.S. Tax Ct. LEXIS 158; February 3, 1977, Filed *158 Rule 121, Tax Court Rules of Practice and Procedure. -- For purposes only of their motio...
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https://www.courtlistener.com/api/rest/v3/opinions/4602248/
FRED J. GOINES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGoines v. CommissionerDocket No. 22645-82.United States Tax CourtT.C. Memo 1985-264; 1985 Tax Ct. Memo LEXIS 368; 50 T.C.M. (CCH) 18; T.C.M. (RIA) 85264; June 3, 1985. James L. Edgar, for the petitioner. Osmun R. Latrobe and Philip J. Starr, for...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602250/
Charles Balazick and Helen Balazick v. Commissioner.Balazick v. CommissionerDocket No. 50142.United States Tax CourtT.C. Memo 1955-36; 1955 Tax Ct. Memo LEXIS 302; 14 T.C.M. (CCH) 123; T.C.M. (RIA) 55036; February 11, 1955*302 W. Robert Thompson, Esq., for the petitioners. George J. Rabil, Esq., for the respondent. M...
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https://www.courtlistener.com/api/rest/v3/opinions/4602251/
VANDAM CHARLTON CORPORATION, DISSOLVED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Vandam Charlton Corp. v. CommissionerDocket No. 103925.United States Board of Tax Appeals45 B.T.A. 159; 1941 BTA LEXIS 1166; September 19, 1941, Promulgated *1166 1. Notations on the face of, and in, the return that pe...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602252/
ARMSTRONG CORK COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ARMSTRONG CORK & INSULATION COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ARMSTRONG CORK PRODUCTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. R. W. MCCREADY COMPANY, PETITIONER, v. C...
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https://www.courtlistener.com/api/rest/v3/opinions/4653544/
FILE COPY RE: Case No. 20-0155 DATE: 1/20/2021 COA #: 10-14-00392-CV TC#: 88611-A STYLE: WINDSOR v. FLEMING Today the Supreme Court of Texas denied the Motion to Stay Mandate in the above-referenced case. WILLIAM M. WINDSOR ...
01-04-2023
01-22-2021
https://www.courtlistener.com/api/rest/v3/opinions/4602296/
EMMA B. MALOY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Maloy v. CommissionerDocket Nos. 102526, 103339.United States Board of Tax Appeals45 B.T.A. 1104; 1941 BTA LEXIS 1023; December 30, 1941, Promulgated *1023 1. Under section 275(c) of the Revenue Act of 1934, in determining whether an amount in...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/1292458/
681 S.E.2d 138 (2009) BEARD v. BEARD. No. S09A0501. Supreme Court of Georgia. June 15, 2009. Reconsideration Denied June 30, 2009. William Blake Johnson, Jesup, for Appellant. J. Alvin Leaphart, Jesup, for Appellee. HINES, Justice. This Court granted Ray Beard's application for an interlocutory appeal from the denial b...
01-04-2023
10-30-2013
https://www.courtlistener.com/api/rest/v3/opinions/4602297/
LEO P. BERGIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bergin v. CommissionerDocket No. 27951.United States Board of Tax Appeals20 B.T.A. 1002; 1930 BTA LEXIS 1993; September 25, 1930, Promulgated *1993 In returning taxable income, a residuary beneficiary under a will and a trust created thereby is...
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https://www.courtlistener.com/api/rest/v3/opinions/4602298/
KAIWIKI SUGAR CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kaiwiki Sugar Co. v. CommissionerDocket No. 30450.United States Board of Tax Appeals21 B.T.A. 997; 1930 BTA LEXIS 1761; December 30, 1930, Promulgated *1761 Where an affiliated group of corporations filed a consolidated return for 192...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602299/
JAMES W. AND GERDA HAGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHager v. CommissionerDocket No. 21688-80.United States Tax CourtT.C. Memo 1982-663; 1982 Tax Ct. Memo LEXIS 84; 45 T.C.M. (CCH) 123; T.C.M. (RIA) 82663; November 17, 1982. James W. Hager, pro se. Miles Friedman, for the respondent. ...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4470580/
Fourth Court of Appeals San Antonio, Texas January 7, 2020 No. 04-19-00802-CR Pedro JIMENEZ, Appellant ...
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01-09-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602300/
Ann T. Alonso, Transferee, Petitioner v. Commissioner of Internal Revenue, RespondentAlonso v. CommissionerDocket No. 7874-78United States Tax Court78 T.C. 577; 1982 U.S. Tax Ct. LEXIS 112; 78 T.C. No. 40; April 12, 1982, Filed *112 Decision will be entered for the respondent. As of Apr. 3, 1973, petitioner's husband ...
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https://www.courtlistener.com/api/rest/v3/opinions/4602301/
WILLIAM R. FULTON and JANA J. FULTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFulton v. CommissionerDocket No. 7882-77.United States Tax CourtT.C. Memo 1979-265; 1979 Tax Ct. Memo LEXIS 258; 38 T.C.M. (CCH) 1046; T.C.M. (RIA) 79265; July 17, 1979, Filed *258 Held, respondent's determination that a po...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602302/
William Goldman Theatres, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentWilliam Goldman Theatres v. CommissionerDocket No. 29450United States Tax Court19 T.C. 637; 1953 U.S. Tax Ct. LEXIS 262; January 9, 1953, Promulgated *262 Decision will be entered under Rule 50. Income -- Punitive Damages. -- Pe...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602303/
ARTHUR LOUIS LeBEAU, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ART LeBEAU AND ASSOCIATES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLe Beau v. CommissionerDocket Nos. 12316-77, 12318-77.United States Tax CourtT.C. Memo 1980-570; 1980 Tax Ct. Memo LEXIS 15; 41 T.C.M. (CCH) 60...
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https://www.courtlistener.com/api/rest/v3/opinions/4602305/
Arthur R. Barry and Elizabeth M. Barry v. commissioner.Barry v. CommissionerDocket No. 2157-69.United States Tax CourtT.C. Memo 1971-179; 1971 Tax Ct. Memo LEXIS 156; 30 T.C.M. (CCH) 757; T.C.M. (RIA) 71179; July 26, 1971, Filed. Thomas P. Brightwell, University of Denver, Denver, Colo., for the petitioners. John D. M...
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https://www.courtlistener.com/api/rest/v3/opinions/4602306/
RALPH W. GRAY, HENRY L. SHATTUCK, AND FRANCIS C. GRAY, EXECUTORS OF THE WILL OF MARY C. GRAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gray v. CommissionerDocket No. 28937.United States Board of Tax Appeals19 B.T.A. 455; 1930 BTA LEXIS 2397; March 31, 1930, Promulgated *2397 The decedent was a resid...
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https://www.courtlistener.com/api/rest/v3/opinions/4602309/
CLAUDE E. CAVENAUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCavenaugh v. CommissionerDocket No. 35651-86.United States Tax CourtT.C. Memo 1987-622; 1987 Tax Ct. Memo LEXIS 667; 54 T.C.M. (CCH) 1384; T.C.M. (RIA) 87622; December 29, 1987. Claude E. Cavenaugh, pro se. Manuel Porro-Vizcarra, for the re...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602311/
ALLEN HARTLEY and BETTY HARTLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHARTLEY v. COMMISSIONERDocket No. 1305-76.United States Tax CourtT.C. Memo 1977-343; 1977 Tax Ct. Memo LEXIS 125; 36 T.C.M. (CCH) 1381; September 19, 1977, Filed *125 Petitioners made cash advances to a contractor to enable him...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602312/
H. LIEBES & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.H. Liebes & Co. v. CommissionerDocket No. 14501.United States Board of Tax Appeals15 B.T.A. 149; 1929 BTA LEXIS 2913; January 30, 1929, Promulgated *2913 The value of good will acquired for stock being established, it may, subject to the stat...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602313/
C. W. and Susan Strickler v. Commissioner.C. W. & Strickler v. CommissionerDocket No. 30040.United States Tax Court1952 Tax Ct. Memo LEXIS 285; 11 T.C.M. (CCH) 252; T.C.M. (RIA) 52076; March 21, 1952*285 The petitioners are held not entitled to the deduction of the cost of clothing worn by the petitioner C. W. Strickl...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602314/
Estate of Pearl Gibbons Reynolds, Deceased, Walter Edwin Bixby, Executor, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Reynolds v. CommissionerDocket Nos. 1577-67, 1578-67, 1579-67, 1605-67, 1606-67United States Tax Court55 T.C. 172; 1970 U.S. Tax Ct. LEXIS 36; October 29, 1970, Filed ...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602315/
DONALD WARREN FOSBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFosbergDocket No. 25294-91United States Tax CourtT.C. Memo 1992-713; 1992 Tax Ct. Memo LEXIS 756; 64 T.C.M. 1527; December 16, 1992, Filed Decision will be entered for the respondent. Donald Warren Fosberg, pro se. For Respondent: John Al...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602318/
APPEAL OF THE SHIPOWNERS & MERCHANTS TUGBOAT CO.Shipowners & Merchants Tugboat Co. v. CommissionerDocket No. 3955.United States Board of Tax Appeals4 B.T.A. 403; 1926 BTA LEXIS 2286; July 27, 1926, Decided 1926 BTA LEXIS 2286">*2286 1. In a general plan for the acquisition of the property of a corporation, a group of...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602319/
William J. Drieborg and Laura D. Drieborg v. Commissioner. William J. Drieborg v. Commissioner.Drieborg v. CommissionerDocket Nos. 40112, 40113.United States Tax Court1954 Tax Ct. Memo LEXIS 292; 13 T.C.M. 170; T.C.M. (RIA) 54060; February 24, 19541954 Tax Ct. Memo LEXIS 292">*292 Donald G. Tripp, Esq., 1423 Ford Build...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602320/
Estate of Nathalie Koussevitsky, Serge Koussevitsky, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentKoussevitsky v. CommissionerDocket No. 4163United States Tax Court5 T.C. 650; 1945 U.S. Tax Ct. LEXIS 93; August 30, 1945, Promulgated 1945 U.S. Tax Ct. LEXIS 93">*93 Decision will be entered under ...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602322/
Irving R. Stratton v. Commissioner.Stratton v. CommissionerDocket No. 83823.United States Tax CourtT.C. Memo 1962-218; 1962 Tax Ct. Memo LEXIS 92; 21 T.C.M. 1159; T.C.M. (RIA) 62218; September 14, 1962Lee L. Newman, Esq., Northern Life Tower, Seattle, Wash., for the petitioner. Wilford H. Payne, Esq., for the responden...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602323/
DU BOIS YOUNG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Young v. CommissionerDocket No. 78345.United States Board of Tax Appeals34 B.T.A. 648; 1936 BTA LEXIS 669; June 2, 1936, Promulgated 1936 BTA LEXIS 669">*669 1. The taxpayer's exercise of an unqualified right to surrender shares in a security-...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602324/
BERNARD MANDELBAUM, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent MANDELBAUM v. COMMISSIONERDocket Nos. 20517-92, 20678-92, 20687-92, 20688-92, 20689-92, 12749-94, 12750-94, 12751-94, 12752-94, 12753-94, 12754-94, 12755-94, 12756-94, 12757-94, 12758-94, 12759-94, 12760-94, 12761-94, 12762-94, 12...
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PATRICIA HENDRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHendrix v. CommissionerDocket No. 27303-88United States Tax CourtT.C. Memo 1990-221; 1990 Tax Ct. Memo LEXIS 255; 59 T.C.M. 509; T.C.M. (RIA) 90221; May 3, 1990, Filed Patricia Hendrix, pro se. Sheila Olaksen, for the respondent. KORNER, Judge...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602328/
RICHARD L. KARELAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKarelas v. CommissionerDocket No. 1819-89United States Tax CourtT.C. Memo 1991-121; 1991 Tax Ct. Memo LEXIS 139; 61 T.C.M. 2181; T.C.M. (RIA) 91121; March 19, 1991, Filed 1991 Tax Ct. Memo LEXIS 139">*139 Decision will be entered under Rule 1...
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Herbert A. Nieman, et al. 1 v. Commissioner. Nieman v. CommissionerDocket Nos. 56675, 56674, 56687.United States Tax CourtT.C. Memo 1960-120; 1960 Tax Ct. Memo LEXIS 170; 19 T.C.M. 634; T.C.M. (RIA) 60120; June 8, 1960Harvey W. Peters, Esq., 1308 N. Prospect Avenue, Milwaukee, Wis., and William A. Jackson, Esq., for th...
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John McNeil Burns v. Commissioner.Burns v. CommissionerDocket No. 3623.United States Tax Court1945 Tax Ct. Memo LEXIS 313; 4 T.C.M. 143; T.C.M. (RIA) 45048; January 31, 19451945 Tax Ct. Memo LEXIS 313">*313 John McNeil Burns, pro se. Philip M. Clark, Esq., for the respondent. SMITH Memorandum Opinion SMITH, Judge: T...
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11-20-2020
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Herculite Protective Fabrics Corp. v. Commissioner.Herculite Protective Fabrics Corp. v. CommissionerDocket No. 3587-64.United States Tax CourtT.C. Memo 1966-277; 1966 Tax Ct. Memo LEXIS 8; 25 T.C.M. 1436; T.C.M. (RIA) 66277; December 28, 1966Norman E. Schlesinger and Gerald P. Seid, 11 Commerce St., Newark, N.J., for ...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602333/
Erwin de Reitzes-Marienwert, Petitioner, v. Commissioner of Internal Revenue, RespondentDe Reitzes-Marienwert v. CommissionerDocket No. 34881United States Tax Court21 T.C. 846; 1954 U.S. Tax Ct. LEXIS 277; March 4, 1954, Promulgated 1954 U.S. Tax Ct. LEXIS 277">*277 Decision will be entered under Rule 50. 1. Deduction...
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11-20-2020
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Armco, Inc. Formerly Armco Steel Corporation and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, Respondent; Armco, Inc. and Subsidiaries, Formerly Armco Steel Corporation and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentArmco, Inc. v. CommissionerDocket Nos. 20037-85, 45229-85U...
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11-20-2020
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Benjamin J. Checkoway, Rebecca Checkoway v. Commissioner.Checkoway v. CommissionerDocket No. 59839.United States Tax CourtT.C. Memo 1960-211; 1960 Tax Ct. Memo LEXIS 79; 19 T.C.M. 1174; T.C.M. (RIA) 60211; October 6, 1960Manuel Katz, Esq., for the petitioners. Raymond T. Mahon, Esq., for the respondent. MULRONEY Memor...
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WOESNER ABSTRACT & TITLE CO., BY MITCHELL M. WOESNER, PRESIDENT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWoesner Abstract & Title Co. v. CommissionerDocket No. 7738-80.United States Tax CourtT.C. Memo 1983-764; 1983 Tax Ct. Memo LEXIS 25; 47 T.C.M. 722; T.C.M. (RIA) 83764; December 20, 1983. Mitchell...
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11-20-2020
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John T. Carson Co., Inc., an Oregon corporation in dissolution, Petitioner, v. Commissioner of Internal Revenue, RespondentJohn T. Carson Co. v. CommissionerDocket No. 89677United States Tax Court38 T.C. 481; 1962 U.S. Tax Ct. LEXIS 114; June 29, 1962, Filed 1962 U.S. Tax Ct. LEXIS 114">*114 Decision will be entered fo...
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11-20-2020
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Isabella Schloss v. Commissioner.Schloss v. CommissionerDocket No. 23171.United States Tax Court1951 Tax Ct. Memo LEXIS 317; 10 T.C.M. 183; T.C.M. (RIA) 51057; February 28, 1951Nathan Weinstein, Esq., for the petitioner. Stephen P. Cadden, Esq., for the respondent. LEMIRE Memorandum Findings of Fact and Opinion This p...
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https://www.courtlistener.com/api/rest/v3/opinions/4602344/
The Streine Tool & Manufacturing Company, a Corporation, v. Commissioner.Streine Tool & Mfg. Co. v. CommissionerDocket No. 3765.United States Tax Court1945 Tax Ct. Memo LEXIS 136; 4 T.C.M. 684; T.C.M. (RIA) 45214; June 28, 19451945 Tax Ct. Memo LEXIS 136">*136 Robert S. Marx, Esq., 900 Traction Bldg., Cincinnati 2, Oh...
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11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602353/
Stanley H. Klarkowski and Estate of Susan Klarkowski, Deceased, Richard H. Thomas, Executor, et al. 1 v. Commissioner. Klarkowski v. CommissionerDocket Nos. 3778-62 - 3780-62, 436-65 - 439-65.United States Tax CourtT.C. Memo 1965-328; 1965 Tax Ct. Memo LEXIS 2; 24 T.C.M. (CCH) 1827; T.C.M. (RIA) 65328; December 30, 196...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/2576139/
115 P.3d 405 (2005) In the Matter of the PARENTAGE of M.S., a Minor Child. Kevin Hampson, Appellant, v. Shawn M. Snell and David Snell, Respondents. No. 54794-1-I. Court of Appeals of Washington, Division 1. July 18, 2005. *406 Jerome Chilwell Scowcroft, Attorney at Law, Bellevue, WA, Margaret Doyle Fitzpatrick, Michae...
01-04-2023
10-30-2013
https://www.courtlistener.com/api/rest/v3/opinions/4602356/
Frank X. Kilgannon and Susan Kilgannon v. Commissioner. Owen L. Kilgannon and Wendy A. Kilgannon v. Commissioner.Kilgannon v. CommissionerDocket Nos. 1680-69 and 1681-69.United States Tax CourtT.C. Memo 1971-325; 1971 Tax Ct. Memo LEXIS 6; 30 T.C.M. (CCH) 1416; T.C.M. (RIA) 71325; December 27, 1971, Filed. Frank X. K...
01-04-2023
11-20-2020
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INTERHOTEL COMPANY, LTD., TORREY HOTEL ENTERPRISES, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentINTERHOTEL CO. v. COMMISSIONERNo. 13017-95United States Tax CourtT.C. Memo 2001-151; 2001 Tax Ct. Memo LEXIS 178; 81 T.C.M. (CCH) 1804; June 22, 2001, Filed *178 Decision will be ent...
01-04-2023
11-14-2018
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MELREL L. STEPHENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStephens v. CommissionerDocket No. 14361-95United States Tax CourtT.C. Memo 1997-204; 1997 Tax Ct. Memo LEXIS 244; 73 T.C.M. (CCH) 2700; May 5, 1997, Filed *244 Decision will be entered under Rule 155. Marc A. Zimmerman, for petitioner. Rog...
01-04-2023
11-13-2018
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Ben R. Stein and Sylvia Stein v. Commissioner. Harold Hibbard and Ethel Hibbard v. Commissioner.Stein v. Comm'rDocket Nos. 2734-66, 4312-66, 2104-67, 4602-67, 2864-70. United States Tax CourtT.C. Memo 1972-140; 1972 Tax Ct. Memo LEXIS 114; 31 T.C.M. (CCH) 663; T.C.M. (RIA) 72140; June 29, 1972, Filed *114 Jackson L. B...
01-04-2023
11-20-2020
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Anne Moen Bullitt Brewster, Petitioner v. Commissioner of Internal Revenue, RespondentBrewster v. CommissionerDocket No. 3672-67United States Tax Court55 T.C. 251; 1970 U.S. Tax Ct. LEXIS 40; October 29, 1970, Filed *40 Decision will be entered under Rule 50. Held, the Commissioner properly determined that petitioner,...
01-04-2023
11-20-2020
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E. M. and Rose Ann Taylor v. Commissioner.Taylor v. CommissionerDocket No. 27540.United States Tax Court1952 Tax Ct. Memo LEXIS 163; 11 T.C.M. (CCH) 651; T.C.M. (RIA) 52201; June 24, 1952*163 On the record, respondent is sustained in his disallowance of certain items of deduction for repairs to watch, medical expenses...
01-04-2023
11-20-2020
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GERTRUDE HEMLER TRACY, MARGARET M. REICHERT, AND CENTRAL TRUST COMPANY, TRUSTEES UNDER THE WILL OF DAVID E. TRACY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tracy v. CommissionerDocket Nos. 54828, 62982.United States Board of Tax Appeals30 B.T.A. 1156; 1934 BTA LEXIS 1215; July 10, 1934, Promulgated *...
01-04-2023
11-20-2020
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Eleanor C. Shomaker, Petitioner, v. Commissioner of Internal Revenue, RespondentShomaker v. CommissionerDocket No. 88755United States Tax Court38 T.C. 192; 1962 U.S. Tax Ct. LEXIS 143; May 1, 1962, Filed *143 Decision will be entered under Rule 50. Under a decree of divorce the petitioner was awarded custody and contr...
01-04-2023
11-20-2020
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New Orleans Motor Company, Inc. v. Commissioner.New Orleans Motor Co. v. CommissionerDocket No. 17531.United States Tax Court1949 Tax Ct. Memo LEXIS 132; 8 T.C.M. (CCH) 643; T.C.M. (RIA) 49173; June 30, 1949*132 S. W. Ryniker, Esq., 402 Maritime Bldg., New Orleans, La., for the petitioner. Donald P. Chehock, Esq., for...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602366/
CAMPBELL KELLEHER, EXECUTOR, ESTATE OF DANIEL KELLEHER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kelleher v. CommissionerDocket No. 65998.United States Board of Tax Appeals34 B.T.A. 902; 1936 BTA LEXIS 631; August 7, 1936, Promulgated *631 The stock of a bank was increased in number of sha...
01-04-2023
11-20-2020
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Louis M. Alt and Maxine F. Alt v. Commissioner.Alt v. CommissionerDocket No. 291-69.United States Tax CourtT.C. Memo 1969-292; 1969 Tax Ct. Memo LEXIS 6; 28 T.C.M. (CCH) 1501; T.C.M. (RIA) 69292; December 29, 1969. Filed J. Bernard Brown, for the petitioners. James J. McGrath, for the respondent. TIETJENSMemorandum Fi...
01-04-2023
11-20-2020
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Elwyn White Tomlinson v. Commissioner. Elwyn White Tomlinson and Kate Palmour Tomlinson v. Commissioner.Tomlinson v. CommissionerDocket Nos. 10449, 10450.United States Tax Court1949 Tax Ct. Memo LEXIS 298; 8 T.C.M. (CCH) 34; T.C.M. (RIA) 49010; January 12, 1949*298 Petitioners, husband and wife, with advice of counsel...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602371/
WILLIAM HUGH BROOME AND ROBIN DALE BROOME, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Broome v. CommissionerDocket Nos. 20716-82, 21182-82, 1113-83.United States Tax CourtT.C. Memo 1985-321; 1985 Tax Ct. Memo LEXIS 315; 50 T.C.M. (CCH) 291; T.C.M. (RIA) 85321; July 1, 1985. *315 Held: Petiti...
01-04-2023
11-20-2020
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JULIAN YRIARTE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FELIX YRIARTE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Yriarte v. CommissionerDocket Nos. 5990, 7605.United States Board of Tax Appeals6 B.T.A. 142; 1927 BTA LEXIS 3575; February 18, 1927, Promulgated *3575 Theodore B. Ben...
01-04-2023
11-20-2020
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JAMES D. LINCOLN and CLARA M. LINCOLN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLincoln v. CommissionerDocket No. 10701-82.United States Tax CourtT.C. Memo 1985-300; 1985 Tax Ct. Memo LEXIS 332; 50 T.C.M. (CCH) 185; T.C.M. (RIA) 85300; June 24, 1985. *332 Petitioner participated in a scheme to purch...
01-04-2023
11-20-2020
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ESTATE OF ALGERINE ALLEN SMITH, DECEASED, JAMES ALLEN SMITH, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Smith v. Comm'rNo. 19200-94 United States Tax Court123 T.C. 15; 2004 U.S. Tax Ct. LEXIS 26; 123 T.C. No. 2; July 13, 2004, Filed Estate of Smith v. Commissioner, 54 Fed. Appx. 413">...
01-04-2023
11-20-2020
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The Electric Materials Company v. Commissioner.Electric Materials Co. v. CommissionerDocket No. 54922.United States Tax CourtT.C. Memo 1957-160; 1957 Tax Ct. Memo LEXIS 90; 16 T.C.M. (CCH) 698; T.C.M. (RIA) 57160; August 16, 1957*90 William F. Illig, Esq., Masonic Building, Erie, Pa., for the petitioner. C. R. Marshal...
01-04-2023
11-20-2020
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HARRY CHETKIN and ROSE CHETKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChetkin v. CommissionerDocket No. 8041-71.United States Tax CourtT.C. Memo 1973-97; 1973 Tax Ct. Memo LEXIS 192; 32 T.C.M. (CCH) 434; T.C.M. (RIA) 73097; April 24, 1973, Filed Edwin Fradkin and Harvey R. Zeller, for the petitione...
01-04-2023
11-20-2020
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THOMAS J. ANDERTEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAndertenDocket No. 3001-92United States Tax CourtT.C. Memo 1993-2; 1993 Tax Ct. Memo LEXIS 3; 65 T.C.M. (CCH) 1697; January 4, 1993, Filed *3 An order denying petitioner's motion will be issued. For Petitioner: Larry V. Bishins. For Respond...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602379/
JOHN C. SCHMIDEL and ANNE C. SCHMIDEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchmidel v. Comm'rDocket Nos. 1170-83, 588-84.United States Tax CourtT.C. Memo 1984-660; 1984 Tax Ct. Memo LEXIS 13; 49 T.C.M. (CCH) 351; T.C.M. (RIA) 84660; December 20, 1984. Richard L. Stradley, for the petitioners. Wa...
01-04-2023
11-20-2020
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CHAD R. BALDWIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaldwin v. Comm'rDocket No. 16781-10United States Tax CourtT.C. Memo 2015-66; 2015 Tax Ct. Memo LEXIS 68; 109 T.C.M. 1362; April 6, 2015, FiledAn appropriate order and decision will be entered.Chad R. Baldwin, Pro se.2015 Tax Ct. Memo LEXIS 68">...
01-04-2023
11-14-2018
https://www.courtlistener.com/api/rest/v3/opinions/4602346/
Leonard J. Ruck, Inc., et al. 1 v. Commissioner. Leonard J. Ruck, Inc. v. CommissionerDocket Nos. 1035-67 - 1038-67.United States Tax CourtT.C. Memo 1969-16; 1969 Tax Ct. Memo LEXIS 280; 28 T.C.M. 63; T.C.M. (RIA) 69016; January 27, 1969, Filed Stanley Worth and Jules G. Korner, III. Suite 407 Barr Bldg., Farragut Sq.,...
01-04-2023
11-20-2020
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Walter S. Heller, Petitioner, v. Commissioner of Internal Revenue, RespondentHeller v. CommissionerDocket No. 107639United States Tax Court2 T.C. 371; 1943 U.S. Tax Ct. LEXIS 109; June 30, 1943, Promulgated 1943 U.S. Tax Ct. LEXIS 109">*109 Decision will be entered under Rule 50. 1. Amount paid by petitioner to attorn...
01-04-2023
11-20-2020
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Merrimac Trading Company v. Commissioner.Merrimac Trading Co. v. CommissionerDocket No. 6502.United States Tax Court1946 Tax Ct. Memo LEXIS 93; 5 T.C.M. 757; August 29, 1946Frank J. Albus, Esq., Earle Bldg., Washington, D.C., for the petitioner. William D. Harris, Esq., for the respondent. OPPERMemorandum Findings of ...
01-04-2023
11-20-2020
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MARGARET M. CLAMPITT, EXECUTRIX, ESTATE OF EDWARD A. CLAMPITT, DECEASED, MARGARET M. CLAMPITT, LEAH CLAMPITT, AND BARBARA CLAMPITT, TRANSFEREES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Clampitt v. CommissionerDocket No. 26059.United States Board of Tax Appeals22 B.T.A. 230; 1931 BTA LEXIS 2148; Feb...
01-04-2023
11-20-2020
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DONALD B. AND BETTY M. NANKIVIL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNankivil v. CommissionerDocket No. 23119-80United States Tax CourtT.C. Memo 1982-722; 1982 Tax Ct. Memo LEXIS 28; 45 T.C.M. 331; T.C.M. (RIA) 82722; December 14, 1982. James W. Clark, for the respondent. SCOTT MEMORANDUM OPINI...
01-04-2023
11-20-2020
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LTV Aerospace Corporation, Petitioner v. Renegotiation Board, RespondentLTV Aerospace Corp. v. Renegotiation BoardDocket Nos. 929-R, 963-RUnited States Tax Court51 T.C. 369; 1968 U.S. Tax Ct. LEXIS 14; December 16, 1968, Filed 1968 U.S. Tax Ct. LEXIS 14">*14 Held: 1. Expenditures for research and development, which wer...
01-04-2023
11-20-2020
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Robert K. McBerty and Louise C. McBerty, Petitioners, v. Commissioner of Internal Revenue, RespondentMcBerty v. CommissionerDocket No. 26139United States Tax Court16 T.C. 968; 1951 U.S. Tax Ct. LEXIS 206; May 4, 1951, Promulgated *206 Decision will be entered for the petitioners. Alimony Payments, Sections 22 (k) and ...
01-04-2023
11-20-2020
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A. C. Burton & Company, a dissolved corporation, acting by and through Beatrice Burton, a feme sole, George E. Ayers, and B. M. Temple, President, Vice President and Treasurer, and Secretary, respectively, and Directors of said corporation at the time of its dissolution, the said Beatrice Burton, George E. Ayers, and B...
01-04-2023
11-20-2020
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William Shutly, Petitioner v. Commissioner.Shutly v. CommissionerDocket No. 474-66.United States Tax CourtT.C. Memo 1968-24; 1968 Tax Ct. Memo LEXIS 273; 27 T.C.M. (CCH) 116; T.C.M. (RIA) 68024; February 8, 1968. Filed William Shutly, pro se, 745 Salem Ave., Dayton, Ohio.Roberts, for the RESPONDENT. 117 TIETJENSMemora...
01-04-2023
11-20-2020
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WILLIAM B. AKERS and JOANN AKERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAkers v. CommissionerDocket No. 14435-81.United States Tax CourtT.C. Memo 1984-490; 1984 Tax Ct. Memo LEXIS 183; 48 T.C.M. (CCH) 1113; T.C.M. (RIA) 84490; September 12, 1984. Mark H. Westlake and Ervin M. Entrekin, for the pet...
01-04-2023
11-20-2020
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Appeal of ROBERT D. GOULD.Gould v. CommissionerDocket No. 771.United States Board of Tax Appeals1 B.T.A. 846; 1925 BTA LEXIS 2790; March 18, 1925, decided Submitted February 10, 1925. *2790 The letter from which this appeal was taken does not constitute such a final determination of a deficiency in tax, on the part o...
01-04-2023
11-20-2020
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WAYNE F. BARBUTO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarbuto v. CommissionerDocket No. 15909-80.United States Tax CourtT.C. Memo 1982-587; 1982 Tax Ct. Memo LEXIS 160; 44 T.C.M. (CCH) 1340; T.C.M. (RIA) 82587; October 5, 1982. Ronald J. Gardner, for the respondent. KORNERMEMORANDUM OPINION KORN...
01-04-2023
11-20-2020
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BAINE P. AND MILDRED C. KERR, DONORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKerr v. CommissionerNo. 14449-98United States Tax Court113 T.C. 449; 1999 U.S. Tax Ct. LEXIS 58; 113 T.C. No. 30; December 23, 1999, Filed *58 An order granting petitioners' Motion for Partial Summary Judgment will be issu...
01-04-2023
11-20-2020
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Order Michigan Supreme Court Lansing, Michigan October 23, 2012 ...
01-04-2023
03-01-2013
https://www.courtlistener.com/api/rest/v3/opinions/3263128/
The Honorable Phillip Jackson State Representative 4015 Highway 143 Berryville, AR 72616-4691 Dear Representative Jackson: I am writing in response to your request for my opinion regarding the following question: Can a City hold an election that would change a previous County wide election? You recite the following b...
01-04-2023
07-05-2016
https://www.courtlistener.com/api/rest/v3/opinions/4536963/
Yellowbook, Inc. v Hedge (2020 NY Slip Op 03045) Yellowbook, Inc. v Hedge 2020 NY Slip Op 03045 Decided on May 27, 2020 Appellate Division, Second Department Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431. This opinion is uncorrected and subject to revision before pu...
01-04-2023
05-27-2020
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WELDON A. BLANCHARD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentBlanchard v. CommissionerDocket No. 12702-77.United States Tax CourtT.C. Memo 1979-173; 1979 Tax Ct. Memo LEXIS 352; 38 T.C.M. (CCH) 733; T.C.M. (RIA) 79173; May 1, 1979, Filed Weldon A. Blanchard, pro se. Gary A. Benford, for the responde...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602391/
CHARLES W. HRISSIKOPOULOS AND ALBINA L. HRISSIKOPOULOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Hrissikopoulos v. CommissionerDocket Nos. 10844-77, 10481-78.United States Tax CourtT.C. Memo 1985-171; 1985 Tax Ct. Memo LEXIS 463; 49 T.C.M. (CCH) 1181; T.C.M. (RIA) 85171; April 4, 1985. Charles W. Hr...
01-04-2023
11-20-2020
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F. G. LAMB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lamb v. CommissionerDocket No. 13176.United States Board of Tax Appeals14 B.T.A. 814; 1928 BTA LEXIS 2903; December 19, 1928, Promulgated *2903 The respondent's determination that certain payments received by petitioner in 1921, which were made ou...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602394/
Estate of Henry Vernon Foster, Deceased, Marie Dahlgren Foster, Executrix, v. Commissioner.Estate of Foster v. CommissionerDocket No. 110891.United States Tax Court1944 Tax Ct. Memo LEXIS 321; 3 T.C.M. (CCH) 249; T.C.M. (RIA) 44091; March 22, 1944*321 Villard Martin, Esq., 425 Nat. Bank of Tulsa Bldg., Tulsa, Okla., f...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602395/
William G. Moore v. Commissioner.Moore v. CommissionerDocket No. 1448.United States Tax Court1944 Tax Ct. Memo LEXIS 268; 3 T.C.M. (CCH) 414; T.C.M. (RIA) 44140; May 3, 1944*268 Bryan C. S. Elliott, Esq., 1871 Frick Bldg. Annex, Pittsburgh, Pa., for the petitioner. J. Harrison Miller, Esq., for the respondent. SMITH ...
01-04-2023
11-20-2020
https://www.courtlistener.com/api/rest/v3/opinions/4602397/
CENTRAL NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CENTRAL TRUST & SAVINGS BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Central Nat'l Bank v. CommissionerDocket Nos. 42587, 42588.United States Board of Tax Appeals29 B.T.A. 530; 1933 BTA LEXIS 921; December 14, 1933...
01-04-2023
11-20-2020