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https://www.courtlistener.com/api/rest/v3/opinions/4602399/ | RAYMOND J. and LOIS M. THEEP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTheep v. CommissionerDocket No. 3746-74.United States Tax CourtT.C. Memo 1980-80; 1980 Tax Ct. Memo LEXIS 507; 39 T.C.M. (CCH) 1259; T.C.M. (RIA) 80080; March 19, 1980, Filed Raymond J. Theep, pro se. Joyce Elaine Britt, for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602402/ | L. B. COLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Coley v. CommissionerDocket No. 99322.United States Board of Tax Appeals45 B.T.A. 405; 1941 BTA LEXIS 1123; October 22, 1941, Promulgated *1123 During 1935 the Coca-Cola Co. acquired and retired 200,000 shares of its class A preferred stock, incl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602403/ | William Fleming, Petitioner, v. Commissioner of Internal Revenue, RespondentFleming v. CommissionerDocket No. 109838United States Tax Court3 T.C. 974; 1944 U.S. Tax Ct. LEXIS 107; June 6, 1944, Promulgated *107 Decision will be entered under Rule 50. A husband and wife conveyed certain community property to the husban... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602404/ | Elsie Boettcher v. Commissioner. Alvin W. Boettcher v. Commissioner.Boettcher v. CommissionerDocket Nos. 54897, 60139.United States Tax CourtT.C. Memo 1956-267; 1956 Tax Ct. Memo LEXIS 25; 15 T.C.M. (CCH) 1400; T.C.M. (RIA) 56267; November 30, 1956*25 Allen G. Gartner, Esq., and Edward I. Sproull, C.P.A., 41 East 42nd... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602407/ | JOANN M. FEHRMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFehrman v. CommissionerDocket No. 3678-84.United States Tax CourtT.C. Memo 1984-559; 1984 Tax Ct. Memo LEXIS 109; 48 T.C.M. (CCH) 1441; T.C.M. (RIA) 84559; October 18, 1984. JoAnn M. Fehrman, pro se. Joseph R. Peters, for the respondent. TANS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602409/ | WILLIAM L. PALMER and LEATRICE J. PALMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPalmer v. CommissionerDocket No. 3792-74.United States Tax CourtT.C. Memo 1976-210; 1976 Tax Ct. Memo LEXIS 193; 35 T.C.M. (CCH) 908; T.C.M. (RIA) 760210; June 29, 1976, Filed Dale A. Dossey, for the petitioners. Willi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602410/ | APPEAL OF CARL MULLER.Muller v. CommissionerDocket No. 1543.United States Board of Tax Appeals4 B.T.A. 169; 1926 BTA LEXIS 2349; June 22, 1926, Decided Submitted October 1, 1925. *2349 Disallowance of the deduction for losses on bad debts sustained upon the evidence. Richard S. Doyle, Esq., and L. Dana Latham, Esq.,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602412/ | Bloomington Coca-Cola Bottling Company v. Commissioner.Bloomington Coca-Cola Bottling Co. v. CommissionerDocket No. 21084.United States Tax Court1950 Tax Ct. Memo LEXIS 128; 9 T.C.M. (CCH) 666; T.C.M. (RIA) 50190; August 10, 1950*128 Petitioner, the owner and operator of a bottling plant, found the plant too small for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602413/ | EMMA TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; THAD TAYLOR, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTaylor v. CommissionerDocket Nos. 17521-92, 17558-92United States Tax CourtT.C. Memo 1995-269; 1995 Tax Ct. Memo LEXIS 270; 69 T.C.M. (CCH) 2932; June 19, 1995, Filed *270... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602414/ | FONTANA POWER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fontana Power Co. v. CommissionerDocket No. 99767.United States Board of Tax Appeals43 B.T.A. 1090; 1941 BTA LEXIS 1414; March 21, 1941, Promulgated *1414 Petitioner was incorporated in 1916, all of its capital stock (except for qualifying ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602415/ | Linda M. Liberi Toner, Petitioner v. Commissioner of Internal Revenue, RespondentToner v. CommissionerDocket No. 555-76United States Tax Court76 T.C. 217; 1981 U.S. Tax Ct. LEXIS 178; February 4, 1981, Filed *178 A decision of the Tax Court for the Commissioner was reversed on appeal, and P sought to recover certain c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602416/ | GLADYS L. MCDONALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF JOHN MCDONALD, DECEASED, C. F. CORNELIUS, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcDonald v. CommissionerDocket Nos. 37673-84; 37694-84United States Tax CourtT.C. Memo 1989-140; 1989 Tax... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602417/ | THOMAS K. AND JOAN G. JACOBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJacoby v. CommissionerDocket No. 27034-92United States Tax CourtT.C. Memo 1994-612; 1994 Tax Ct. Memo LEXIS 620; 68 T.C.M. (CCH) 1433; December 14, 1994, Filed *620 Decision will be entered under Rule 155. For petitioners: David ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602418/ | ROTHSCHILD COLORTYPE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rothschild Colortype Co. v. CommissionerDocket No. 12663.United States Board of Tax Appeals14 B.T.A. 718; 1928 BTA LEXIS 2937; December 13, 1928, Promulgated *2937 1. SPECIAL ASSESSMENT - ABNORMALITY. - Where the petitioner was the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602422/ | ROBERT BRIANT and VIRGINIA WOODS BRIANT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBRIANT v. COMMISSIONERDocket No. 10994-80.United States Tax CourtT.C. Memo 1982-397; 1982 Tax Ct. Memo LEXIS 340; 44 T.C.M. (CCH) 472; T.C.M. (RIA) 82397; July 19, 1982. *340 Petitioner, Virginia Woods Briant, was a U.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602424/ | William R. Long, Petitioner v. Commissioner of Internal Revenue, RespondentLong v. CommissionerDocket No. 36064-87United States Tax Court93 T.C. 5; 1989 U.S. Tax Ct. LEXIS 98; 93 T.C. No. 2; July 11, 1989; As corrected July 19, 1989 July 11, 1989, Filed *98 Decision will be entered for the respondent. Held: Respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602425/ | Mackinac Island Carriage Tours, Inc. v. Commissioner.Mackinac Island Carriage Tours v. CommissionerDocket No. 5253-66.United States Tax CourtT.C. Memo 1970-345; 1970 Tax Ct. Memo LEXIS 14; 29 T.C.M. (CCH) 1668; T.C.M. (RIA) 70345; December 22, 1970, Filed *14 Some 20-odd individuals operated 55 sight-seeing horse-draw... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602426/ | MARCELLUS S. and BARBARA L. DEATS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDeats v. CommissionerDocket No. 5551-85.United States Tax CourtT.C. Memo 1986-221; 1986 Tax Ct. Memo LEXIS 388; 51 T.C.M. (CCH) 1105; T.C.M. (RIA) 86221; June 2, 1986. Marcellus S. and Barbara L. Deats, pro se. Albert B. Kerk... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602427/ | CHARLES M. and AGNES J. KOEHL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKoehl v. CommissionerDocket No. 30851-81.United States Tax CourtT.C. Memo 1983-752; 1983 Tax Ct. Memo LEXIS 27; 47 T.C.M. (CCH) 670; T.C.M. (RIA) 83752; December 19, 1983. *27 Held, respondent's determination of fraud sustained. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602428/ | ROBERT E. LYNCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLynch v. CommissionerDocket No. 12800-78United States Tax CourtT.C. Memo 1980-464; 1980 Tax Ct. Memo LEXIS 121; 41 T.C.M. (CCH) 204; T.C.M. (RIA) 80464; October 20, 1980, Filed Robert E. Lynch, Pro se. Charles W. Maurer, Jr., for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602453/ | ELIZA A. JONES, HOWARD B. JONES, AND MABEL JONES WILKER, EXECUTORS, ESTATE OF ARTHUR B. JONES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jones v. CommissionerDocket Nos. 17186, 26581.United States Board of Tax Appeals14 B.T.A. 729; 1928 BTA LEXIS 2926; December 14, 1928, Promulgated *2926 Amounts cl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512292/ | ARMED SERVICES BOARD OF CONTRACT APPEALS
Appeal of -- )
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Kamran Zaland Supplies and Services ) ASBCA No. 61339
)
Under Contract No. W91B4L-09-P-0288 )
APPEARANCE ... | 01-04-2023 | 03-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512293/ | ARMED SERVICES BOARD OF CONTRACT APPEALS
Appeal of -- )
)
Molly Jessie Company ) ASBCA No. 62140
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Under Contract No. W912WJ-19-P-0023 )
APPEARANCE FOR T... | 01-04-2023 | 03-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512296/ | ARMED SERVICES BOARD OF CONTRACT APPEALS
Appeal of -- )
)
Spanish Solutions Language Services ) ASBCA No. 62233
)
Under Contract No. W912CL-18-P-0027 )
APPEARANCE FOR T... | 01-04-2023 | 03-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2624844/ | 43 P.3d 67 (2002)
110 Wash.App. 883
ROBIN L. MILLER CONSTRUCTION CO., INC., a Washington corporation; and Appellant,
Jim Paris, d/b/a Paris Plumbing, Plaintiff,
v.
David COLTRAN, d/b/a Shea's Styling Shop, and "Jane Doe" Coltran, husband and wife, and the marital community composed thereof, Defendants, and
Kevin Hyppa ... | 01-04-2023 | 11-01-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4602454/ | Cloud L. Cray v. Commissioner. Arthur P. Nauman v. Commissioner.Cloud Cray v. CommissionerDocket Nos. 30856 and 30857.United States Tax Court1952 Tax Ct. Memo LEXIS 51; 11 T.C.M. (CCH) 1051; T.C.M. (RIA) 52310; October 28, 1952*51 Ralph W. Barbier, Esq., for the petitioners, A. J. Friedman, Esq., and Peter K. Nevitt, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602455/ | APPEAL OF GUS LINN.Linn v. CommissionerDocket No. 1935.United States Board of Tax Appeals4 B.T.A. 76; 1926 BTA LEXIS 2375; April 23, 1926, Decided Submitted February 2, 1926. *2375 Josephus C. Trimble, Esq., for the taxpayer. B. G. Simpich, Esq., for the Commissioner. *76 Before SMITH, JAMES, LITTLETON, and TRUSSEL... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602456/ | Emanuel Alboum v. Commissioner.Alboum v. CommissionerDocket No. 26308.United States Tax Court1951 Tax Ct. Memo LEXIS 282; 10 T.C.M. (CCH) 300; T.C.M. (RIA) 51088; March 27, 1951*282 Petitioner was divorced in 1927 from his then wife, in which proceeding there was a stipulation that the wife was to receive no alimony. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602457/ | Percival E. Foerderer, Petitioner, v. Commissioner of Internal Revenue, RespondentFoerderer v. CommissionerDocket No. 21947United States Tax Court16 T.C. 956; 1951 U.S. Tax Ct. LEXIS 207; May 3, 1951, Promulgated *207 Decision will be entered under Rule 50. Petitioner was settlor and life beneficiary of a trust with r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602460/ | Thomas E. Wood, Petitioner, v. Commissioner of Internal Revenue, RespondentWood v. CommissionerDocket No. 21564United States Tax Court16 T.C. 213; 1951 U.S. Tax Ct. LEXIS 292; January 29, 1951, Promulgated *292 Decision will be entered under Rule 50. 1. Petitioner, trading in whiskey warehouse receipts for his own acc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602461/ | Carrie C. Cunningham v. Commissioner.Cunningham v. CommissionerDocket No. 35571.United States Tax Court1953 Tax Ct. Memo LEXIS 54; 12 T.C.M. (CCH) 1315; T.C.M. (RIA) 53366; November 24, 1953*54 In 1947, petitioner signed a contract agreeing to "sell and convey" her going business, together with all of its assets inclu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602463/ | TROY O. MELTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMelton v. CommissionerDocket No. 7534-78.United States Tax CourtT.C. Memo 1979-488; 1979 Tax Ct. Memo LEXIS 32; 39 T.C.M. (CCH) 635; T.C.M. (RIA) 79488; December 6, 1979, Filed Troy O. Melton, pro se. Robyn R. Jones, for the respondent. FAYMEMO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602465/ | MILBY & DOW COAL AND MINING COMPANY AND ENNIS ICE COMPANY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Milby & Dow Coal & Mining Co. v. CommissionerDocket Nos. 22021, 22022, 26259, 42184.United States Board of Tax Appeals24 B.T.A. 40; 1931 BTA LEXIS 1703; September 17, 1931, Promulgated *1703 1. Wher... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602466/ | LARKIN C. CRAIG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCraig v. CommissionerDocket No. 28225-86.United States Tax CourtT.C. Memo 1988-39; 1988 Tax Ct. Memo LEXIS 35; 55 T.C.M. (CCH) 53; T.C.M. (RIA) 88039; February 8, 1988; As amended March 9, 1988 Larkin C. Craig, pro se. Elizabeth L. Groenewegen,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602467/ | John D. Scott v. Commissioner.Scott v. CommissionerDocket No. 32252.United States Tax Court1952 Tax Ct. Memo LEXIS 152; 11 T.C.M. (CCH) 711; T.C.M. (RIA) 52210; June 30, 1952*152 1. Petitioner in 1947 and in prior years owned and operated as a sole proprietorship a used car business. It was a prosperous business. For ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602468/ | APPEAL OF HUNTER COAL CO.Hunter Coal Co. v. CommissionerDocket No. 2503.United States Board of Tax Appeals2 B.T.A. 828; 1925 BTA LEXIS 2245; October 12, 1925, Decided Submitted June 18, 1925. *2245 The taxpayer acquired certain mining property after March 3, 1917, which had cost a predecessor partnership $14,000. He... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602471/ | MORROW, BECKER & EWING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morrow, Becker & Ewing Co. v. CommissionerDocket Nos. 41225, 43190.United States Board of Tax Appeals21 B.T.A. 1013; 1930 BTA LEXIS 1749; December 31, 1930, Promulgated *1749 1. Under the facts in this case, petitioner having elec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602472/ | HERMAN MARTIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Martin v. CommissionerDocket No. 97354United States Board of Tax Appeals44 B.T.A. 185; 1941 BTA LEXIS 1368; April 16, 1941, Promulgated *1368 During the taxable year 1936, petitioner was employed by the United States Army Engineers as a wireles... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602475/ | G. CORRADO COAL & COKE INTERESTS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.G. Corrado Coal & Coke Interests, Inc. v. CommissionerDocket No. 27972.United States Board of Tax Appeals19 B.T.A. 691; 1930 BTA LEXIS 2347; April 24, 1930, Promulgated *2347 On August 15, 1921, the petitioner filed its... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602476/ | WILLIAM F. COLLINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCollins v. CommissionerDocket No. 14159-93United States Tax CourtT.C. Memo 1994-409; 1994 Tax Ct. Memo LEXIS 418; 68 T.C.M. (CCH) 484; August 22, 1994, Filed *418 Decision will be entered under Rule 155. In 1989, the year in issue, P mainta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602477/ | Francis A. Parker, Petitioner, v. Commissioner of Internal Revenue, RespondentParker v. CommissionerDocket No. 6387United States Tax Court6 T.C. 974; 1946 U.S. Tax Ct. LEXIS 202; May 7, 1946, Promulgated *202 Decision will be entered under Rule 50. 1. Petitioner and his wife were carrying on a business together as a p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602429/ | Raymond L. Opper and Myrna J. Opper v. Commissioner.Opper v. CommissionerDocket No. 7479-70 SC.United States Tax CourtT.C. Memo 1972-121; 1972 Tax Ct. Memo LEXIS 135; 31 T.C.M. (CCH) 485; T.C.M. (RIA) 72121; May 25, 1972, Filed Tried in Denver, *135 Held, petitioners are not entitled to deduct maintenance expenses and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602430/ | Union Electric Company of Missouri, Petitioner, v. Commissioner of Internal Revenue, RespondentUnion Electric Co. v. CommissionerDocket No. 10252United States Tax Court10 T.C. 802; 1948 U.S. Tax Ct. LEXIS 195; May 11, 1948, Promulgated *195 Decision will be entered under Rule 50. 1. Deductions -- Depreciation -- Secti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602433/ | ESTATE OF CARL L. BAXTER, DECEASED, STEPHEN C. BAXTER, PERSONAL REPRESENTATIVE, AND PAULA BAXTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Baxter v. CommissionerDocket No. 28193-89United States Tax CourtT.C. Memo 1992-4; 1992 Tax Ct. Memo LEXIS 9; 63 T.C.M. (CCH) 1706; T.C.M. (RIA) 92004; Ja... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602434/ | Fain Drilling Company, Petitioner, v. Commissioner of Internal Revenue, RespondentFain Drilling Co. v. CommissionerDocket No. 9720United States Tax Court8 T.C. 1174; 1947 U.S. Tax Ct. LEXIS 184; June 13, 1947, Promulgated *184 Decision will be entered under Rule 50. 1. Jurisdiction -- Refund Claim -- Excess Profits Ta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602435/ | ELLA A. PREUSS, EXECUTRIX, ESTATE OF GUSTAV A. PREUSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN H. JEWETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Preuss v. CommissionerDocket Nos. 8737, 8738.United States Board of Tax Appeals20 B.T.A. 447; 1930 BTA LEXIS 2125; July 31, 193... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602436/ | Edward Goldblatt v. Commissioner.Goldblatt v. CommissionerDocket No. 50842.United States Tax CourtT.C. Memo 1955-272; 1955 Tax Ct. Memo LEXIS 67; 14 T.C.M. (CCH) 1074; T.C.M. (RIA) 55272; September 30, 1955*67 Edward Goldblatt, 51 Clark Street, Brooklyn, N. Y., pro se. James E. Markham, Esq., for the respondent. KERN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602437/ | Oliver M. Kaufmann, Petitioner, v. Commissioner of Internal Revenue, Respondent. Irwin D. Wolf and Martha K. Wolf, Petitioners, v. Commissioner of Internal Revenue, RespondentKaufmann v. CommissionerDocket Nos. 5165, 6567United States Tax Court6 T.C. 444; 1946 U.S. Tax Ct. LEXIS 268; March 12, 1946, Promulgated *268 D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602438/ | Louis H. Zipp and Pearl Zipp, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentZipp v. CommissionerDocket Nos. 55934, 60820, 60821United States Tax Court28 T.C. 314; 1957 U.S. Tax Ct. LEXIS 205; April 30, 1957, Filed *205 Decision will be entered under Rule 50 in Docket No. 55934.Decisions will be ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602439/ | Chrysler Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentChrysler Corp. v. CommissionerDocket No. 72055United States Tax Court33 T.C. 843; 1960 U.S. Tax Ct. LEXIS 210; February 9, 1960, Filed *210 Decision will be entered under Rule 50. Although prior to 1950 the petitioner, under a policy obta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602440/ | Frank Ryskiewicz and Joan Ryskiewicz, Petitioners v. Commissioner of Internal Revenue, RespondentRyskiewicz v. CommissionerDocket No. 2662-74United States Tax Court63 T.C. 83; 1974 U.S. Tax Ct. LEXIS 30; November 4, 1974, Filed *30 Rules 31(a), 36(b), and 51(a), Tax Court Rules of Practice and Procedure. -- Petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602441/ | Joseph Romano and Mary Romano, et al. 1 v. Commissioner. Romano v. CommissionerDocket Nos. 1263-65 - 1267-65, and 1269-65.United States Tax CourtT.C. Memo 1967-71; 1967 Tax Ct. Memo LEXIS 188; 26 T.C.M. (CCH) 368; T.C.M. (RIA) 67071; April 7, 1967*188 Held, that profits realized by a partnership under contractual arra... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602442/ | SENTE INVESTMENT CLUB PARTNERSHIP OF UTAH, ZELL MILLS, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSente Inv. Club Partnership v. CommissionerDocket No. 21056-87United States Tax CourtT.C. Memo 1988-376; 1988 Tax Ct. Memo LEXIS 406; 55 T.C.M. (CCH) 1565; T.C.M. (RIA) 88376; August 15,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602443/ | TIMOTHY P. AND MARY K. GRENCEWICZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrencewicz v. CommissionerDocket No. 24065-89.United States Tax CourtT.C. Memo 1990-597; 1990 Tax Ct. Memo LEXIS 664; 60 T.C.M. (CCH) 1300; T.C.M. (RIA) 90597; November 21, 1990, Filed John N. Moore, for the petitioners. Dawn ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602444/ | Grace Coleman Carter v. Commissioner.Carter v. CommissionerDocket No. 31709.United States Tax Court1952 Tax Ct. Memo LEXIS 144; 11 T.C.M. (CCH) 691; T.C.M. (RIA) 52212; June 30, 1952*144 Grace Coleman Carter, pro se. Robert F. O'Malley, Esq., for the respondent. LEMIRE Memorandum Findings of Fact and Opinion LEMIRE,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602445/ | Herbert A. Loeb, Petitioner, v. Commissioner of Internal Revenue, RespondentLoeb v. CommissionerDocket No. 3695United States Tax Court5 T.C. 1072; 1945 U.S. Tax Ct. LEXIS 41; T.C.M. (RIA) 45306; November 21, 1945, Promulgated 1*41 Decision will be entered under Rule 50. X was indebted to Y in the sum of approximately ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602448/ | ELLA E. RUSSELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Russell v. CommissionerDocket No. 102162.United States Board of Tax Appeals45 B.T.A. 397; 1941 BTA LEXIS 1122; October 22, 1941, Promulgated *1122 Petitioner's husband created trusts for petitioner and their four minor children, giving the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602449/ | Robert Walker Tyson v. Commissioner.Tyson v. CommissionerDocket No. 2388.United States Tax Court1944 Tax Ct. Memo LEXIS 345; 3 T.C.M. (CCH) 200; T.C.M. (RIA) 44060; February 29, 1944*345 James A. O'Callaghan, Esq., 111 W. Washington St., Chicago, Ill., for the petitioner. Charles Munz, Esq., for the respondent. LEECH... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602451/ | MICHAEL C. AND KATHRYN LYTLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLytle v. CommissionerDocket No. 17799-90United States Tax CourtT.C. Memo 1992-461; 1992 Tax Ct. Memo LEXIS 492; 64 T.C.M. (CCH) 493; August 17, 1992, Filed *492 Decision will be entered for respondent. P was self-employed as a fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4337466/ | ANDREA FARINA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFarina v. Comm'rNo. 13411-07SUnited States Tax CourtT.C. Summary Opinion 2009-23; 2009 Tax Ct. Summary LEXIS 23; February 18, 2009, FiledPURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER ... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4602480/ | Doyle E. Collup and Catherine Collup v. Commissioner.Collup v. CommissionerDocket No. 85925.United States Tax CourtT.C. Memo 1962-28; 1962 Tax Ct. Memo LEXIS 279; 21 T.C.M. (CCH) 128; T.C.M. (RIA) 62028; February 12, 1962Edward E. Moseley, Esq., for the petitioners. Charles B. Sklar, Esq., for the respondent. SCOTT Me... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602481/ | APPEAL OF HELVETIA MILK CONDENSING CO.Helvetia Milk Condensing Co. v. CommissionerDocket No. 5306.United States Board of Tax Appeals5 B.T.A. 271; 1926 BTA LEXIS 2907; October 29, 1926, Decided *2907 The selling of goods with a protection clause against market declines does not result in an actual liability until there... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602482/ | WALTER M. BICKFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. H. CHRISTENSEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bickford v. CommissionerDocket Nos. 54583, 55005.United States Board of Tax Appeals34 B.T.A. 461; 1936 BTA LEXIS 695; April 28, 1936, Promulgated *695 Held tha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602579/ | Karl R. Martin and Kathleen Martin, Petitioners, v. Commissioner of Internal Revenue, RespondentMartin v. CommissionerDocket No. 78271United States Tax Court44 T.C. 731; 1965 U.S. Tax Ct. LEXIS 39; August 24, 1965, Filed *39 Decision will be entered under Rule 50. Held: Lease-option agreement was in effect a sale of t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2544791/ | 347 S.W.3d 172 (2011)
Raymond GLASS, Appellant,
v.
STATE of Missouri, Respondent.
No. ED 94766.
Missouri Court of Appeals, Eastern District, Division Three.
August 30, 2011.
Edward S. Thompson, St. Louis, MO, for Appellant.
Chris Koster, Attorney General, Robert J. Bartholomew, Jr., Asst. Attorney General, Jefferson Ci... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/1019636/ | UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 05-6953
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
versus
VINCENT NEIGY BYRD,
... | 01-04-2023 | 07-04-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4602483/ | Martin Grossman and Mildred Grossman v. Commissioner.Grossman v. CommissionerDocket No. 1074-70 SC.United States Tax CourtT.C. Memo 1971-233; 1971 Tax Ct. Memo LEXIS 98; 30 T.C.M. (CCH) 999; T.C.M. (RIA) 71233; September 13, 1971, Filed Martin Grossman, pro se, 964 Jackson St., Baldwin, Long Island, N. Y. Marion Westen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602484/ | Stanley J. Prescott and Lucille Prescott v. Commissioner.Prescott v. CommissionerDocket No. 3393-66.United States Tax CourtT.C. Memo 1969-76; 1969 Tax Ct. Memo LEXIS 219; 28 T.C.M. (CCH) 435; T.C.M. (RIA) 69076; April 17, 1969, Filed *219 Held: Theft loss deduction limited to property which petitioners established had... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602485/ | Barbados # 7 Ltd., Bajan Services, Inc., Tax Matters Partner, et al., 1 Petitioner v. Commmmissioner of Internal Revenue, RespondentBarbados # 7 Ltd. v. CommmmissionerDocket Nos. 31399-87, 31400-87, 31401-87United States Tax Court92 T.C. 804; 1989 U.S. Tax Ct. LEXIS 52; 92 T.C. No. 47; April 17, 1989; As corrected Apri... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602486/ | Milton Greenberger v. Commissioner.Greenberger v. CommissionerDocket No. 13446.United States Tax Court1948 Tax Ct. Memo LEXIS 174; 7 T.C.M. (CCH) 346; T.C.M. (RIA) 48102; June 3, 1948Lawrence S. Newmark, Esq., and William B. Berger, Esq., 10 So. La Salle St., Chicago, Ill., for the petitioner. Jackson L. Boughner, Esq.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602487/ | MARSHALL RICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRick v. CommissionerDocket No. 28801-81.United States Tax CourtT.C. Memo 1987-427; 1987 Tax Ct. Memo LEXIS 424; 54 T.C.M. (CCH) 295; T.C.M. (RIA) 87427; August 26, 1987. Harvey R. Poe and Carey Gage, for the petitioner. Richard J. Sapinski and Ri... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602488/ | Alma Williams, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentWilliams v. CommissionerDocket Nos. 26984, 26985, 26986, 26987, 26988, 26989United States Tax Court16 T.C. 893; 1951 U.S. Tax Ct. LEXIS 215; April 25, 1951, Promulgated *215 Decisions will be entered under Rule 50. 1. The father of pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602489/ | ESTATE OF NORMAN HERR, DECEASED, PHILIP M. HERR, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Herr v. CommissionerDocket No. 1511-89United States Tax CourtT.C. Memo 1992-88; 1992 Tax Ct. Memo LEXIS 97; 63 T.C.M. (CCH) 2056; T.C.M. (RIA) 92088; February 12, 1992, Filed *97 Decision will ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602490/ | Estate of Walter Davidson, Deceased, Gordon M. Davidson and First Wisconsin Trust Company, Executors of the Estate of Walter Davidson, Deceased v. Commissioner.Estate of Walter Davidson v. CommissionerDocket No. 4135.United States Tax Court1946 Tax Ct. Memo LEXIS 273; 5 T.C.M. (CCH) 53; T.C.M. (RIA) 46022; January 31, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602491/ | CHARLES H. CULLEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCullen v. CommissionerDocket No. 4890-70SCUnited States Tax CourtT.C. Memo 1974-143; 1974 Tax Ct. Memo LEXIS 176; 33 T.C.M. (CCH) 644; T.C.M. (RIA) 74143; June 5, 1974, Filed. Charles H. Cullen, pro se. Kenneth G. Gordon, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602492/ | JOHN D. CARLTON, JR., AND BARBARA A. CARLTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarlton v. CommissionerDocket No. 20249-92United States Tax CourtT.C. Memo 1994-74; 1994 Tax Ct. Memo LEXIS 75; 67 T.C.M. (CCH) 2240; February 24, 1994, Filed *75 An order of dismissal will be entered. John D. Car... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602493/ | Walter Conner and Grace M. Conner v. Commissioner.Conner v. CommissionerDocket No. 54004.United States Tax CourtT.C. Memo 1956-290; 1956 Tax Ct. Memo LEXIS 9; 15 T.C.M. (CCH) 1504; T.C.M. (RIA) 56290; December 31, 1956*9 Walter Conner, 6834 Bantry Avenue, Cincinnati, Ohio, for the petitioners. W. Ralph Musgrove, Esq.,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602494/ | EVERETT VERNACCINI and DOROTHY VERNACCINI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVernaccini v. CommissionerDocket No. 3826-72.United States Tax CourtT.C. Memo 1974-66; 1974 Tax Ct. Memo LEXIS 255; 33 T.C.M. (CCH) 321; T.C.M. (RIA) 74066; March 18, 1974, Filed. Gerald Martin Kane, for the petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602496/ | ERNEST E. LLOYD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lloyd v. CommissionerDocket No. 24414.United States Board of Tax Appeals8 B.T.A. 1029; 1927 BTA LEXIS 2745; October 28, 1927, Promulgated *2745 Amount expended by petitioner in an unsuccessful effort to secure a secret formula for the corpora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602497/ | Estate of Wilmar Mason Allen, Erma S. Allen, Administratrix, C.T.A., Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Allen v. CommissionerDocket No. 85375United States Tax Court39 T.C. 817; 1963 U.S. Tax Ct. LEXIS 191; February 15, 1963, Filed *191 Decision will be entered under Rule 50. Under a p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602498/ | Emilio Olivieri and Clara Olivieri v. Commissioner.Olivieri v. CommissionerDocket No. 3366-63.United States Tax CourtT.C. Memo 1966-177; 1966 Tax Ct. Memo LEXIS 107; 25 T.C.M. (CCH) 920; T.C.M. (RIA) 66177; July 29, 1966Martin M. Lore, 111 John St., New York, N. Y., for the petitioners. William F. Chapman, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602499/ | John Petacchi v. Commissioner.Petacchi v. CommissionerDocket No. 1906-64.United States Tax CourtT.C. Memo 1965-227; 1965 Tax Ct. Memo LEXIS 105; 24 T.C.M. (CCH) 1154; T.C.M. (RIA) 65227; August 20, 1965*105 John Petacchi, pro se, 110 Orient St., Yonkers, N. Y. John B. Murray, Jr., for the respondent. FORRESTERMemoran... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602501/ | LELIA S. KIRBY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kirby v. CommissionerDocket No. 73753.United States Board of Tax Appeals35 B.T.A. 578; 1937 BTA LEXIS 857; March 9, 1937, Promulgated *857 1. Fair market value of certain properties, and deductions claimed as allowable for bad debts and stock... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602502/ | DEVINEY CONSTRUCTION CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDeviney Constr. Co. v. CommissionerDocket No. 9264-72.United States Tax CourtT.C. Memo 1977-92; 1977 Tax Ct. Memo LEXIS 347; 36 T.C.M. (CCH) 413; T.C.M. (RIA) 770092; March 31, 1977, Filed S. L. Warhaftig, for the petitioner. Val... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602504/ | BENJAMIN W. HARRISON and BETTY J. HARRISON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CRAIG WILLIAM HARRISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarrison v. CommissionerDocket Nos. 18433-80, 18434-80.United States Tax CourtT.C. Memo 1982-130; 1982 Tax Ct. Memo LEXIS 617; 43 T.C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602505/ | Abbott Mortgage Company, Petitioner v. Commissioner.Abbott Mortg. Co. v. CommissionerDocket No. 62243.United States Tax CourtT.C. Memo 1958-106; 1958 Tax Ct. Memo LEXIS 120; 17 T.C.M. (CCH) 542; T.C.M. (RIA) 58106; June 9, 1958Sidney B. Gambill, Esq., Union Trust Building, Pittsburgh, Pa., for the petitioner. Gerald Ba... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602506/ | JOSEPH CALAFATO AND LENA CALAFATO, HIS WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Calafato v. CommissionerDocket Nos. 93617, 100027.United States Board of Tax Appeals42 B.T.A. 881; 1940 BTA LEXIS 940; October 8, 1940, Promulgated *940 Petitioners, husband and wife, filed no returns of income fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602507/ | PLANET LINE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Planet Line, Inc. v. CommissionerDocket No. 70699.United States Board of Tax Appeals34 B.T.A. 253; 1936 BTA LEXIS 726; April 3, 1936, Promulgated *726 ACCOUNTING. - Where petitioner used the accrual method of accounting for determining prof... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602508/ | ZIMMERMAN STEEL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Zimmerman Steel Co. v. CommissionerDocket No. 103784.United States Board of Tax Appeals45 B.T.A. 1041; 1941 BTA LEXIS 1037; December 17, 1941, Promulgated *1037 At the end of 1935 petitioner owed the Bettendorf Co. $519,278.58, eviden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602509/ | W. A. FORRESTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Forrester v. CommissionerDocket No. 73591.United States Board of Tax Appeals32 B.T.A. 745; 1935 BTA LEXIS 898; June 11, 1935, Promulgated *898 From April to June 1929 petitioner purchased through his broker, on margin, 1,600 shares of common ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602510/ | William D. Jones, Inc. v. CommissionerWilliam D. Jones, Inc. v. CommissionerDocket No. 3704.United States Tax Court1945 Tax Ct. Memo LEXIS 271; 4 T.C.M. (CCH) 311; T.C.M. (RIA) 45093; March 13, 1945*271 Robert R. Milan, Esq., and Walter E. Travers, Esq., 1200 Greenleaf Bldg., P.O. Box 58, Jacksonville, Fla., for the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602511/ | George D. Zouganiles, Petitiover, v. Commissioner. George D. Zouganiles and Estate of Eva T. Zouganiles, Deceased, Walter Melrose, Administrator v. Commissioner.Zouganiles v. CommissionerDocket Nos. 59439, 59440.United States Tax CourtT.C. Memo 1960-5; 1960 Tax Ct. Memo LEXIS 284; 19 T.C.M. (CCH) 13; T.C.M. (RIA) 60005... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602512/ | WILLIAM SPORCK AND JOYCE SPORCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSporck v. CommissionerDocket No. 3087-75.United States Tax CourtT.C. Memo 1978-79; 1978 Tax Ct. Memo LEXIS 440; 37 T.C.M. (CCH) 378; T.C.M. (RIA) 780079; February 27, 1978, Filed Irving Bell, for the petitioners. John P. Graham... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602513/ | V. U. Young, Petitioner, v. Commissioner of Internal Revenue, Respondent. Gary Theatre Corporation (Formerly Young-Wolf Corporation), Petitioner, v. Commissioner of Internal Revenue, Respondent. Gary Theatre Corporation, Transferee, Petitioner, v. Commissioner of Internal Revenue, RespondentYoung v. CommissionerDocke... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602514/ | EUGENE P. AND MARY A. DOYLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDoyle v. CommissionerDocket Nos. 7734-81 and 8088-82.United States Tax CourtT.C. Memo 1982-740; 1982 Tax Ct. Memo LEXIS 11; 45 T.C.M. (CCH) 410; T.C.M. (RIA) 82740; December 27, 1982. Eugene P. Doyle, pro se. Victorial Wilson, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602515/ | EDWARD SECURITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Edward Sec. Corp. v. CommissionerDocket Nos. 46874, 58941.United States Board of Tax Appeals32 B.T.A. 375; 1935 BTA LEXIS 955; April 16, 1935, Promulgated *955 Section 204(a)(8) of the Revenue Acts of 1924 and 1926, and section ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602553/ | SNYDER & BERMAN, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Snyder & Berman, Inc. v. CommissionerDocket Nos. 99409, 99952.United States Board of Tax Appeals41 B.T.A. 1180; 1940 BTA LEXIS 1087; May 21, 1940, Promulgated *1087 During 1935, 1937, and 1938, the petitioner made payments to its former ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602554/ | Chester Van Tongeren v. Commissioner.Van Tongeren v. CommissionerDocket No. 2699.United States Tax Court1945 Tax Ct. Memo LEXIS 250; 4 T.C.M. (CCH) 353; T.C.M. (RIA) 45114; March 31, 1945*250 Samuel R. Rosenthal, Esq., 77 W. Washington St., Chicago, Ill., for the petitioner. Charles Munz, Esq., for the respondent. KE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602555/ | Frank H. Fleer Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentFrank H. Fleer Corp. v. CommissionerDocket No. 9963United States Tax Court10 T.C. 191; 1948 U.S. Tax Ct. LEXIS 276; January 30, 1948, Promulgated *276 Decision will be entered under Rule 50. 1. Abnormality -- Class -- Section 711 (b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602556/ | CECILIA M. DI MINO AND JOSEPH A. DI MINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDi Mino v. CommissionerDocket No. 10447-80.United States Tax CourtT.C. Memo 1981-242; 1981 Tax Ct. Memo LEXIS 500; 41 T.C.M. (CCH) 1510; T.C.M. (RIA) 81242; May 19, 1981. Joseph A. DiMino, pro se. Christopher Zimmerma... | 01-04-2023 | 11-20-2020 |
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