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https://www.courtlistener.com/api/rest/v3/opinions/4602557/ | Estate of Sarah A. Bergan, Deceased, Margaret L. Goggin, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentBergan v. CommissionerDocket Nos. 107412, 107420United States Tax Court1 T.C. 543; 1943 U.S. Tax Ct. LEXIS 241; February 9, 1943, Promulgated *241 Decisions will be entered under Rule 50. 1. E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602559/ | R. Foster Reynolds v. Commissioner.Reynolds v. CommissionerDocket No. 4059.United States Tax Court1945 Tax Ct. Memo LEXIS 108; 4 T.C.M. (CCH) 837; T.C.M. (RIA) 45276; July 31, 1945Harold E. Staples, Esq. and Colin Mac R. Makepeace, Esq., 1030 Hospital Trust Bldg., Providence 3, R.I., for the petitioner. Charles P. Reil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602560/ | Jeremiah J. O'Donnell, Jr., et al. * v. Commissioner. O'Donnell v. CommissionerDocket Nos. 94912-94916.United States Tax CourtT.C. Memo 1964-38; 1964 Tax Ct. Memo LEXIS 298; 23 T.C.M. (CCH) 210; T.C.M. (RIA) 64038; February 19, 1964*298 1. Held, that the daughters of the petitioners Jeremiah O'Donnell, Sr. and Margar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602580/ | FEDERAL SCHOOLS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Federal Schools, Inc. v. CommissionerDocket Nos. 9625, 13095.United States Board of Tax Appeals6 B.T.A. 179; 1927 BTA LEXIS 3585; February 18, 1927, Promulgated *3585 The evidence fails to show that the petitioner is entitled to have it... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602581/ | APPEAL OF LOUIS ROESSEL & CO., LTD.Louis Roessel & Co. v. CommissionerDocket No. 1009.United States Board of Tax Appeals2 B.T.A. 1141; 1925 BTA LEXIS 2161; October 30, 1925, Decided Submitted February 18, 1925. *2161 1. The taxpayer, a Canadian corporation, was engaged in selling silk products for a partnership loca... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602583/ | AMERICAN VINEYARD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. AMERICAN SEEDLESS RAISIN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Vineyard Co. v. CommissionerDocket Nos. 15725, 16817.United States Board of Tax Appeals15 B.T.A. 452; 1929 BTA LEXIS 2854; February 15, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602584/ | RICHARD D. CHILES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RICHARD D. CHILES and PATRICIA A. CHILES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChiles v. CommissionerDocket Nos. 15345-81, 15436-81.United States Tax CourtT.C. Memo 1986-130; 1986 Tax Ct. Memo LEXIS 477; 51 T.C.M. (CCH)... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602585/ | Weldon D. Smith, Petitioner, v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 27569United States Tax Court17 T.C. 135; 1951 U.S. Tax Ct. LEXIS 118; July 31, 1951, Promulgated *118 Decision will be entered under Rule 50. 1. Petitioner was employed as general manager of a department store f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470597/ | DISMISS and Opinion Filed January 8, 2020
S In The
Court of Appeals
Fifth District of Texas at Dallas
No. 05-19-00840-CV
RICK MILTEER, Appellant
... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602563/ | Los Angeles Towel Service Company, a California corporation v. Commissioner.Los Angeles Towel Serv. Co. v. CommissionerDocket No. 13581.United States Tax Court1949 Tax Ct. Memo LEXIS 76; 8 T.C.M. (CCH) 847; T.C.M. (RIA) 49228; September 14, 1949*76 Respondent determined a portion of salary and bonus paid by petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602564/ | KENNETH M. WELLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWells v. CommissionerDocket No. 6088-76.United States Tax CourtT.C. Memo 1977-419; 1977 Tax Ct. Memo LEXIS 22; 36 T.C.M. (CCH) 1698; T.C.M. (RIA) 770419; December 7, 1977, Filed Kenneth M. Wells, pro se. Lawrence G. Becker, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602565/ | EMERSON EMORY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEmory v. CommissionerDocket No. 1330-71.United States Tax CourtT.C. Memo 1973-55; 1973 Tax Ct. Memo LEXIS 233; 32 T.C.M. (CCH) 245; T.C.M. (RIA) 73055; March 5, 1973, Filed *233 The petitioner, a psychiatric resident, received stipends from the T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602568/ | DUMARI TEXTILE CO., INC., A NEW YORK CORPORATION, 78 WORTH STREET, NEW YORK, N.Y., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dumari Textile Co. v. CommissionerDocket No. 106875.United States Board of Tax Appeals47 B.T.A. 639; 1942 BTA LEXIS 667; August 25, 1942, Promulgated *667 Pursuant to section 6... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602516/ | C. G. OELTJEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Oeltjen v. CommissionerDocket No. 11643.United States Board of Tax Appeals11 B.T.A. 608; 1928 BTA LEXIS 3765; April 16, 1928, Promulgated *3765 Fair market price or value of a certain farm at March 1, 1913, determined. Rodney Dunlap, Esq., for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602517/ | GENERAL INFORMATION ASSOCIATES PARTNERSHIP, RAYMOND AND IRMA ZIFF, PARTNERS OTHER THAN THE TAX MATTERS PARTNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GENERAL INFORMATION ASSOCIATES 3, WILLIAM H. CHISHOLM AND ALICE J. CHISHOLM, PARTNERS OTHER THAN THE TAX MATTERS PARTNER, Petitioners v. COMMISSION... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602520/ | Estate of Fred F. Lucas, Deceased, Dorothy C. Lucas, Executrix, and Dorothy C. Lucas, Petitioners v. Commissioner of Internal Revenue, Respondent; Shawnee Coal Company, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Lucas v. CommissionerDocket Nos. 5688-76, 5707-76 1United States Tax Court71 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602522/ | Herbert Stein, Petitioner, v. Commissioner of Internal Revenue, RespondentStein v. CommissionerDocket No. 20947United States Tax Court14 T.C. 494; 1950 U.S. Tax Ct. LEXIS 243; March 29, 1950, Promulgated *243 Decision will be entered for the respondent. 1. In observance of the one-hundredth anniversary of the founding... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602525/ | MAGNOLIA FARMERS ELEVATOR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Magnolia Farmers Elevators Co. v. CommissionerDocket No. 6853.United States Board of Tax Appeals6 B.T.A. 552; 1927 BTA LEXIS 3487; March 16, 1927, Promulgated *3487 A corporation operating a grain elevator received for storage g... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602526/ | BETTY L. McCOMB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcComb v. CommissionerDocket No. 5923-90United States Tax CourtT.C. Memo 1991-233; 1991 Tax Ct. Memo LEXIS 262; 61 T.C.M. (CCH) 2702; T.C.M. (RIA) 91233; May 28, 1991, Filed *262 William A. Hoy, for the petitioner. James R. Turton, for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602527/ | Michael Troiano v. Commissioner.Troiano v. CommissionerDocket No. 2336-63.United States Tax CourtT.C. Memo 1964-235; 1964 Tax Ct. Memo LEXIS 102; 23 T.C.M. (CCH) 1418; T.C.M. (RIA) 64235; September 9, 1964Michael Troiano, pro se, 35 Grove St., North Plainfield, N. J. Robert E. Shapiro, for the respondent. TRAINMemoran... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602529/ | WILLIAM M. AND NORMA J. BIRD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBird v. CommissionerDocket No. 1795-76.United States Tax CourtT.C. Memo 1980-156; 1980 Tax Ct. Memo LEXIS 426; 40 T.C.M. (CCH) 289; T.C.M. (RIA) 80156; May 5, 1980, Filed Robert M. Tyle, for the petitioners. Timothy M. Cotter, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602530/ | Page-River-Curran, Petitioner v. Renegotiation Board, RespondentPage-River-Curran v. Renegotiation BoardDocket No. 1049-RUnited States Tax Court55 T.C. 1153; 1971 U.S. Tax Ct. LEXIS 160; March 31, 1971, Filed *160 Renegotiation. -- Petitioner's motion that this Court rule that the burden of proof that petitioner reali... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602531/ | EARL A. ROTH and ANNE G. ROTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoth v. CommissionerDocket No. 6872-74.United States Tax CourtT.C. Memo 1977-17; 1977 Tax Ct. Memo LEXIS 424; 36 T.C.M. (CCH) 82; T.C.M. (RIA) 770017; January 27, 1977, Filed Earl A. Roth and Anne G. Roth, pro se. Daniel P. Ehren... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602532/ | WILLIAM A. CUSHMAN ET AL., EXECUTORS, ESTATE OF HERBERT E. CUSHMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cushman v. CommissionerDocket No. 30296.United States Board of Tax Appeals19 B.T.A. 1012; 1930 BTA LEXIS 2275; May 20, 1930, Promulgated *2275 Decedent took out certain policies of insurance... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602535/ | MARRS MCLEAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. VERNA HOOKS MCLEAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McLean v. CommissionerDocket Nos. 91171, 91170.United States Board of Tax Appeals41 B.T.A. 1266; 1940 BTA LEXIS 1078; May 28, 1940, Promulgated *1078 GIFT - INCOMP... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602536/ | GEORGE W. BAKER and JUNE E. BAKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaker v. CommissionerDocket No. 1684-72United States Tax CourtT.C. Memo 1973-206; 1973 Tax Ct. Memo LEXIS 82; 32 T.C.M. (CCH) 962; T.C.M. (RIA) 73206; September 17, 1973, Filed *82 Petitioners, professional teachers, took a s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602537/ | JOHN A. SINCLAIR AND JOANNE A. SINCLAIR, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Sinclair v. CommissionerDocket Nos. 39209-86; 293-87; 26061-87United States Tax CourtT.C. Memo 1990-10; 1990 Tax Ct. Memo LEXIS 10; 58 T.C.M. (CCH) 1140; T.C.M. (RIA) 90010; January 8, 1990Douglas R. Thompson ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602539/ | HEINEMAN LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Heineman Lumber Co. v. CommissionerDocket No. 10175.United States Board of Tax Appeals11 B.T.A. 1229; 1928 BTA LEXIS 3652; May 9, 1928, Promulgated *3652 1. JURISDICTION. - The respondent determined overassessments to be due for the year... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602540/ | DEVELOPMENT CORPORATION OF AMERICA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDevelopment Corp. of America v. CommissionerDocket No. 8538-80.United States Tax CourtT.C. Memo 1988-127; 1988 Tax Ct. Memo LEXIS 155; 55 T.C.M. (CCH) 455; T.C.M. (RIA) 88127; March 24, 1988. Alyce C. Halchak and Morris R. Sh... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602541/ | PORTLAND CREMATION ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Portland Cremation Asso. v. CommissionerDocket Nos. 10037, 22158, 23912.United States Board of Tax Appeals10 B.T.A. 65; 1928 BTA LEXIS 4207; January 20, 1928, Promulgated *4207 Amount set aside by petitioner for perpetual care ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602543/ | PATRICK H. FAULKNER AND JOYCE A. FAULKNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFaulkner v. CommissionerDocket No. 10487-84.United States Tax CourtT.C. Memo 1985-536; 1985 Tax Ct. Memo LEXIS 96; 50 T.C.M. (CCH) 1314; T.C.M. (RIA) 85536; October 21, 1985. Neil J. Driscoll, for the petitioners. Don... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602544/ | LEHIGH BUILDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lehigh Bldg. Corp. v. CommissionerDocket No. 6607.United States Board of Tax Appeals7 B.T.A. 460; 1927 BTA LEXIS 3164; June 23, 1927, Promulgated *3164 1. The fair market value of a second mortgage received as a part consideratio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602546/ | ROBERT WISE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Robert Wise Co. v. CommissionerDocket Nos. 10697, 21286.United States Board of Tax Appeals16 B.T.A. 494; 1929 BTA LEXIS 2568; May 13, 1929, Promulgated *2568 Special assessment denied. Virgil Y. Moore, Esq., and Andrew T. Smith Esq., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602548/ | RUDOLPH GRAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gras v. CommissionerDocket No. 2340.United States Board of Tax Appeals5 B.T.A. 1163; 1927 BTA LEXIS 3662; January 25, 1927, Promulgated *3662 Robert Ash, Esq., for the petitioner. W. Frank Gibbs, Esq., for the respondent. ARUNDELL*1163 The Com... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602549/ | Stevens Realty Company v. Commissioner.Stevens Realty Co. v. CommissionerDocket No. 6085-65.United States Tax CourtT.C. Memo 1967-113; 1967 Tax Ct. Memo LEXIS 148; 26 T.C.M. (CCH) 528; T.C.M. (RIA) 67113; May 19, 1967James Q. Doran, 524 Walnut St., Cincinnati, Ohio, for the petitioner. Rodney G. Haworth, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602550/ | Denny L. Collins and Kathryn Collins, Petitioners, v. Commissioner of Internal Revenue, RespondentCollins v. CommissionerDocket No. 64285United States Tax Court29 T.C. 670; 1958 U.S. Tax Ct. LEXIS 277; January 20, 1958, Filed *277 Decision will be entered for the respondent. Petitioners' property that was used in a po... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602551/ | JULIUS ROSENWALD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rosenwald v. CommissionerDocket Nos. 7351, 12388.United States Board of Tax Appeals12 B.T.A. 350; 1928 BTA LEXIS 3562; June 4, 1928, Promulgated *3562 An organization known as Julius Rosenwald Fund was organized in 1917 for charitable, scien... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602552/ | BERTRAND L. GIFFIN, A.K.A. BERT L. GIFFIN, AND CATHERINE R. GIFFIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGiffin v. CommissionerDocket No. 34912-87United States Tax CourtT.C. Memo 1992-253; 1992 Tax Ct. Memo LEXIS 275; 63 T.C.M. (CCH) 2908; April 30, 1992, Filed *275 An appropriate order will be i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602569/ | ROBERT AND RACHAEL REMUZZI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRemuzzi v. CommissionerDocket No. 32962-85.United States Tax CourtT.C. Memo 1988-8; 1988 Tax Ct. Memo LEXIS 8; 54 T.C.M. (CCH) 1479; T.C.M. (RIA) 88008; January 6, 1988. F. Brook Voght and Martin Scully, Jr., for the petitioners. A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602570/ | LESLIE and WILLIE J. POOL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent LESLIE POOL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPool v. CommissionerDocket Nos. 982-75, 2081-76.United States Tax CourtT.C. Memo 1977-131; 1977 Tax Ct. Memo LEXIS 310; 36 T.C.M. (CCH) 565; T.C.M. (RIA) 770131; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4333878/ | DANIEL J. AND RUTH E. TAPIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTapio v. Comm'rNo. 10741-01LUnited States Tax CourtT.C. Memo 2002-141; 2002 Tax Ct. Memo LEXIS 146; 83 T.C.M. (CCH) 1786; T.C.M. (RIA) 54772; June 4, 2002, Filed *146 Respondent's Motion for Summary Judgment will be granted, and a ... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4602571/ | I. J. and ILENE J. WAGNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWagner v. CommissionerDocket No. 2217-72United States Tax CourtT.C. Memo 1974-42; 1974 Tax Ct. Memo LEXIS 278; 33 T.C.M. (CCH) 201; T.C.M. (RIA) 74042; February 19, 1974, Filed. J. Jay Bullock, for the petitioners Craig D. Platz, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602572/ | APPEAL OF FRANKLIN I. BODINE ET AL., EXECUTORS OF THE ESTATE OF CAROLINE V. BARCLAY.Bodine v. CommissionerDocket No. 3175.United States Board of Tax Appeals2 B.T.A. 1301; 1925 BTA LEXIS 2081; November 11, 1925, Decided Submitted October 5, 1925. *2081 Leon A. Du Bois, C.P.A., for the taxpayer. R. E. Copes, Esq., for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602573/ | C. W. Edwards v. Commissioner. Florence Shackelford Edwards v. Commissioner.Edwards v. CommissionerDocket Nos. 108880, 3161, 108881, 3160.United States Tax Court1944 Tax Ct. Memo LEXIS 80; 3 T.C.M. (CCH) 1098; T.C.M. (RIA) 44334; October 18, 1944*80 1. Petitioners are husband and wife who report on the community prope... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602574/ | Ralph E. Schumaker and Janet A. Schumaker v. Commissioner.Schumaker v. CommissionerDocket No. 5666-69 SC.United States Tax CourtT.C. Memo 1970-281; 1970 Tax Ct. Memo LEXIS 77; 29 T.C.M. (CCH) 1315; T.C.M. (RIA) 70281; October 5, 1970, Filed Ralph E. Schumaker, pro se, 4024 Tar Hill Dr., Bloomfield Hills, Mich.Ralph F. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602575/ | William G. Maguire v. Commissioner.Maguire v. CommissionerDocket No. 112570.United States Tax Court1943 Tax Ct. Memo LEXIS 66; 2 T.C.M. (CCH) 968; T.C.M. (RIA) 43471; October 29, 1943*66 John F. Hughes, Esq., 305 Broadway, New York, N. Y., for the petitioner. Francis S. Gettle, Esq., for the respondent. LEECHMemorand... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602576/ | MARVIN S. AND JEAN CHUPACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChupack v. CommissionerDocket No. 43134-85United States Tax CourtT.C. Memo 1989-548; 1989 Tax Ct. Memo LEXIS 546; 58 T.C.M. (CCH) 339; T.C.M. (RIA) 89548; October 10, 1989*546 Held, R correctly determined that Ps are liable for addit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602586/ | Elliott J. Roschuni and June G. Roschuni v. Commissioner. Osceola Mortgage and Investment Company v. Commissioner.Roschuni v. CommissionerDocket Nos. 4935-62, 4936-62.United States Tax CourtT.C. Memo 1964-321; 1964 Tax Ct. Memo LEXIS 17; 23 T.C.M. (CCH) 1984; T.C.M. (RIA) 64321; December 16, 1964*17 Issue 1. Held, (1)... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602588/ | JUDITH LEE KRAUSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKrause v. CommissionerDocket No. 10230-90United States Tax CourtT.C. Memo 1992-270; 1992 Tax Ct. Memo LEXIS 287; 63 T.C.M. (CCH) 2968; May 11, 1992, Filed *287 Decision will be entered under Rule 155. Judith Lee Krause, pro se. Barbara J. Fa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602590/ | Leland W. Woolard, Petitioner v. Commissioner of Internal Revenue, RespondentWoolard v. CommissionerDocket No. 193-65United States Tax Court47 T.C. 274; 1966 U.S. Tax Ct. LEXIS 10; December 8, 1966, Filed *10 Decision will be entered for the respondent. Amount received as readjustment pay by a reserve officer in the U... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602592/ | Benjamin E. and Ida Lewis v. Commissioner. Benjamin E. Lewis v. Commissioner.Lewis v. CommissionerDocket Nos. 52587, 52588.United States Tax CourtT.C. Memo 1957-158; 1957 Tax Ct. Memo LEXIS 92; 16 T.C.M. (CCH) 658; T.C.M. (RIA) 57158; August 12, 1957*92 The principal petitioner operated a store and pawn shop; and he a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602593/ | PATRICK G. ZIMMERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentZimmerman v. CommissionerDocket No. 2204-82.United States Tax CourtT.C. Memo 1984-207; 1984 Tax Ct. Memo LEXIS 465; 47 T.C.M. (CCH) 1617; T.C.M. (RIA) 84207; April 24, 1984. Jon M. Hopeman,Kathryn J. Sedo, James P. Johnson and Erich*466 K... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602594/ | PAUL W. SPENCER AND VERNA M. SPENCER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSpencer v. CommissionerDocket No. 1727-85.United States Tax CourtT.C. Memo 1985-623; 1985 Tax Ct. Memo LEXIS 4; 51 T.C.M. (CCH) 155; T.C.M. (RIA) 85623; December 26, 1985. Paul W. Spencer and Verna M. Spencer, pro se. Susa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602598/ | Appeal of HARRY GOTTLIEB.Gottlieb v. CommissionerDocket No. 890.United States Board of Tax Appeals1 B.T.A. 674; 1925 BTA LEXIS 2834; February 28, 1925, decided Submitted January 28, 1925. *2834 Held: That the taxpayer failed to prove that certain debts were ascertained to be worthless during the year 1920. Ferdinand ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602599/ | HARRY ERITZIAN AND MARIAN ERITZIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEritzian v. CommissionerDocket No. 21466-80.United States Tax CourtT.C. Memo 1982-250; 1982 Tax Ct. Memo LEXIS 494; 43 T.C.M. (CCH) 1315; T.C.M. (RIA) 82250; May 5, 1982. Harry Eritzian, pro se. Elizabeth Abreu, for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602602/ | Estate of J. Elmer Frantz, R. H. Frantz, Executor v. Commissioner.Estate of J. Elmer Frantz v. CommissionerDocket No. 5058.United States Tax Court1945 Tax Ct. Memo LEXIS 172; 4 T.C.M. (CCH) 574; T.C.M. (RIA) 45198; June 6, 1945Frank J. Albus, Esq., for the petitioner. Paul E. Waring, Esq., for the respondent. HARRON M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602603/ | MARGARET E. OSBORN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOsborn v. CommissionerDocket No. 35151-85United States Tax CourtT.C. Memo 1993-312; 1993 Tax Ct. Memo LEXIS 312; 66 T.C.M. (CCH) 135; July 15, 1993, Filed *312 Decision will be entered under Rule 155. Petitioner (P) and her former husband (... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602604/ | Evergreen-Washelli Memorial Park Company, Petitioner v. Commissioner of Internal Revenue, RespondentEvergreen-Washelli Memorial Park Co. v. CommissionerDocket No. 1867-67United States Tax Court51 T.C. 189; 1968 U.S. Tax Ct. LEXIS 37; October 28, 1968, Filed *37 Decision will be entered under Rule 50. On its 1963 and 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602608/ | GERALD ADLER AND GISELA ADLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAdler v. CommissionerDocket No. 7337-87United States Tax CourtT.C. Memo 1989-446; 1989 Tax Ct. Memo LEXIS 446; 57 T.C.M. (CCH) 1376; T.C.M. (RIA) 89446; August 21, 1989Henry D. Nunez, for the petitioners. Robert J. Misey, Jr., for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602611/ | John Sumers and Molly Sumers, Petitioners, v. Commissioner of Internal Revenue, RespondentSumers v. CommissionerDocket Nos. 66018, 69450, 73169United States Tax Court36 T.C. 467; 1961 U.S. Tax Ct. LEXIS 134; May 31, 1961. Filed May 31, 1961, Filed *134 Decisions will be entered for the respondent. In 1951, petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602612/ | AMERICAN LACE MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Lace Mfg. Co. v. CommissionerDocket No. 8293.United States Board of Tax Appeals8 B.T.A. 419; 1927 BTA LEXIS 2884; October 1, 1927, Promulgated *2884 Petitioner's invoices to customers within the United States all cont... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602613/ | NORTHWESTERN LIFE INSURANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Northwestern Life Ins. Co. v. CommissionerDocket No. 9698.United States Board of Tax Appeals10 B.T.A. 676; 1928 BTA LEXIS 4047; February 13, 1928, Promulgated *4047 Determination of Commissioner that the total premiums receive... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602616/ | Ann Arbor Dog Training Club, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentAnn Arbor Dog Training Club, Inc. v. CommissionerDocket No. 7534-79XUnited States Tax Court74 T.C. 207; 1980 U.S. Tax Ct. LEXIS 142; 74 T.C. No. 16; April 29, 1980, Filed *142 Decision will be entered for the respondent. Held,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602618/ | Anna A. Boronich v. Commissioner.Boronich v. CommissionerDocket No. 93019.United States Tax CourtT.C. Memo 1963-141; 1963 Tax Ct. Memo LEXIS 203; 22 T.C.M. (CCH) 666; T.C.M. (RIA) 63141; May 23, 1963John P. Tobin, 6331 Hollywood Blvd., Hollywood, Calif., for the petitioner. Lawrence S. Kartiganer for the respondent. F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602619/ | Edward C. Quinn, Petitioner v. Commissioner of Internal Revenue, RespondentQuinn v. CommissionerDocket No. 8935-72United States Tax Court65 T.C. 523; 1975 U.S. Tax Ct. LEXIS 16; December 8, 1975, Filed *16 Decision will be entered for the respondent. Petitioner and his former wife acquired a house in Grosse Pointe Woo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602621/ | RALPH E. WALLS and JOYCE F. WALLS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWalls v. CommissionerDocket Nos. 14820-80, 21448-80.United States Tax CourtT.C. Memo 1983-504; 1983 Tax Ct. Memo LEXIS 276; 46 T.C.M. (CCH) 1158; T.C.M. (RIA) 83504; August 22, 1983. Joseph F. Moore and Philip R. Linsley, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602622/ | MORTON L. KAHN AND BEULAH KAHN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kahn v. CommissionerDocket No. 99877.United States Board of Tax Appeals44 B.T.A. 84; 1941 BTA LEXIS 1382; April 8, 1941, Promulgated *1382 In January 1928 the petitioner, his father, and a third person being taken in the name ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4339532/ | DEBORAH L. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. Comm'rDocket No. 12605-08United States Tax Court140 T.C. 48; 2013 U.S. Tax Ct. LEXIS 28; 140 T.C. No. 3; February 28, 2013, Filed2013 U.S. Tax Ct. LEXIS 28">*28 In 2007 P and her daughters moved from San Francisco to Canada and became ... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4653541/ | IN THE
TENTH COURT OF APPEALS
No. 10-20-00037-CV
THE CITY OF CLEBURNE,
Appellant
v.
RT GENERAL, LLC,
Appellee
Fro... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4602654/ | LEAR EYE CLINIC, LTD., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *Lear Eye Clinic v. CommissionerDocket Nos. 13406-90, 19117-90, 177-91.United States Tax Court106 T.C. 418; 1996 U.S. Tax Ct. LEXIS 24; 106 T.C. No. 23; 20 Employee Benefits Cas. (BNA) 1345; June 10, 1996, Filed *24 Decision w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602656/ | Harry Suffrin, Inc. v. Commissioner.Harry Suffrin, Inc. v. CommissionerDocket No. 17203.United States Tax Court1949 Tax Ct. Memo LEXIS 187; 8 T.C.M. (CCH) 465; T.C.M. (RIA) 49113; May 12, 1949*187 Ralph W. Barbier, Esq., Penobscot Bldg., Detroit, Mich., for the petitioner. Philip J. Wolf, Esq., for the respondent. JO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602657/ | Henry M. Rodney and Lucille H. Rodney, Petitioners v. Commissioner of Internal Revenue, RespondentRodney v. Comm'rDocket Nos. 2788-64, 102-68United States Tax Court53 T.C. 287; 1969 U.S. Tax Ct. LEXIS 18; November 25, 1969, Filed *18 Decisions will be entered under Rule 50. Held: 1. Because of his criminal conviction ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512311/ | PUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 18-4
RICHARD BERNARD MOORE,
Petitioner – Appellant,
v.
BRYAN P. STIRLING, Commissioner, South Carolina Department of... | 01-04-2023 | 03-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602661/ | Federal Paper Board Co., Inc., Petitioner v. Commissioner of Internal Revenue, RespondentFederal Paper Bd. Co. v. CommissionerDocket No. 34291-83United States Tax Court90 T.C. 1011; 1988 U.S. Tax Ct. LEXIS 67; 90 T.C. No. 67; 1988-2 Trade Cas. (CCH) P68,188; May 16, 1988. May 16, 1988, Filed *67 Decision will be enter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602662/ | NORMAN D. ERICKSON AND MARILYN J. ERICKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentErickson v. CommissionerDocket No. 3688-90United States Tax CourtT.C. Memo 1992-585; 1992 Tax Ct. Memo LEXIS 603; 64 T.C.M. (CCH) 963; September 30, 1992, Filed *603 Decision will be entered for respondent with respe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602663/ | First National Bank in Walsenburg, Transferee 1 v. Commissioner. First Nat'l Bank v. CommissionerDocket No. 1522-63.United States Tax CourtT.C. Memo 1965-286; 1965 Tax Ct. Memo LEXIS 44; 24 T.C.M. (CCH) 1597; T.C.M. (RIA) 65286; October 28, 1965*44 In 1958, First National Bank in Walsenburg, a newly formed national ba... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602664/ | KAY KIMBELL, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kimbell v. CommissionerDocket Nos. 92955-92959, 94673-94674, 94689-94690.United States Board of Tax Appeals41 B.T.A. 940; 1940 BTA LEXIS 1119; April 25, 1940, Promulgated *1119 1. Where two individuals transferred oil leases to a whol... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602670/ | JAMES V. CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentClark v. CommissionerDocket No. 8274-78.United States Tax CourtT.C. Memo 1980-441; 1980 Tax Ct. Memo LEXIS 143; 41 T.C.M. (CCH) 109; T.C.M. (RIA) 80441; September 30, 1980, Filed James V. Clark, pro se. Thomas F. Niles, for the respondent. TIET... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602671/ | Richard R. Hollington and Annett K. Hollington v. Commissioner.Hollington v. CommissionerDocket No. 50696.United States Tax CourtT.C. Memo 1956-132; 1956 Tax Ct. Memo LEXIS 160; 15 T.C.M. (CCH) 668; T.C.M. (RIA) 56132; May 31, 1956*160 Net casualty losses deductible under section 23(e)(3), IRC of 1939, resulting from ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602672/ | Cronstroms Manufacturing, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. Cronstroms, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentCronstroms Mfg., Inc. v. CommissionerDocket Nos. 73893, 73894United States Tax Court36 T.C. 500; 1961 U.S. Tax Ct. LEXIS 131; June 9, 1961, Filed *13... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602673/ | Frank Mariani v. Commissioner.Mariani v. CommissionerDocket No. 689-67.United States Tax CourtT.C. Memo 1969-6; 1969 Tax Ct. Memo LEXIS 291; 28 T.C.M. (CCH) 25; T.C.M. (RIA) 69006; January 8, 1969. Filed. Frank Mariani, pro se, 9910 Longacre, Detroit, Mich. Juandell D.Glass, for respondent. WITHEYMemorandum Findings ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602675/ | WEBSTER & ATLAS NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Webster & Atlas Nat'l Bank v. CommissionerDocket No. 42285.United States Board of Tax Appeals18 B.T.A. 1200; 1930 BTA LEXIS 2503; February 17, 1930, Promulgated *2503 Bad debt deduction disallowed where the debt was in part asce... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602676/ | Estate of M. A. Collins, Deceased, Lila T. Collins, Administratrix, and Lila T. Collins, Individually, Petitioners, v. Commissioner of Internal Revenue, RespondentEstate of Collins v. CommissionerDocket No. 62264United States Tax Court31 T.C. 238; 1958 U.S. Tax Ct. LEXIS 47; October 30, 1958, Filed *47 Decision will be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602677/ | JOHN J. HYNES, JR. & EILEEN J. HYNES, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentHynes v. Comm'rDocket No. 19841-13.United States Tax Court2015 U.S. Tax Ct. LEXIS 55; July 1, 2015, Decided*55 For Petitioner: Timothy J. Burke, Claudia A. Gould, Burke & Associates, Braintree, MA.For Respondent: Molly H. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602678/ | ANNA L. STARK LAVELLE, EXECUTRIX, ESTATE OF ARTHUR L. STARK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lavelle v. CommissionerDocket No. 10587.United States Board of Tax Appeals8 B.T.A. 1150; 1927 BTA LEXIS 2731; October 31, 1927, Promulgated *2731 1. Certain transfers made by decedent held not made... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602624/ | Henry K. Given, Transferee v. Commissioner. 801 Walnut Street, Incorporated, by Henry K. Given and Walter C. LaSalle, Trustees v. Commissioner. Walter C. LaSalle v. Commissioner.Given v. CommissionerDocket Nos. 45609-45611.United States Tax CourtT.C. Memo 1955-39; 1955 Tax Ct. Memo LEXIS 299; 14 T.C.M. (CCH) 133; T.C.M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602625/ | M. & F. HOLDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.M. & F. Holding Corp. v. CommissionerDocket No. 47843.United States Board of Tax Appeals26 B.T.A. 504; 1932 BTA LEXIS 1297; June 23, 1932, Promulgated *1297 Expenditures connected with procuring and accomplishing a long-term lease... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602626/ | JAMES C. and MARY C. REYNOLDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentReynolds v. CommissionerDocket No. 1040-79.United States Tax CourtT.C. Memo 1980-422; 1980 Tax Ct. Memo LEXIS 163; 40 T.C.M. (CCH) 1355; T.C.M. (RIA) 80422; September 23, 1980, Filed James C. Reynolds, pro se. Robert P. Edler, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602627/ | HARRY E. COLLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Collin v. CommissionerDocket No. 9273.United States Board of Tax Appeals7 B.T.A. 1217; 1927 BTA LEXIS 2989; September 1, 1927, Promulgated *2989 Evidence does not show that any part of the price paid by petitioner for stock is properly attrib... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602629/ | ARTHUR M. AND BRENDA L. PRIMAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPrimas v. CommissionerDocket No. 35185-85.United States Tax CourtT.C. Memo 1988-352; 1988 Tax Ct. Memo LEXIS 380; 55 T.C.M. (CCH) 1479; T.C.M. (RIA) 88352; August 8, 1988. Marjorie Patmon, for the petitioners. Thomas J. Miller, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602630/ | HARVEY M. PERT, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent KATHLEEN M. PERT, F.K.A. KATHLEEN M. RIFFE, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPert v. CommissionerDocket Nos. 13783-94, 13784-94.United States Tax Court105 T.C. 370; 1995 U.S. Tax Ct. LEXIS 60; 105... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602631/ | Donald H. Mathes and Patricia Marie Mathes, Petitioners v. Commissioner of Internal Revenue, RespondentMathes v. CommissionerDocket No. 6504-73United States Tax Court63 T.C. 642; 1975 U.S. Tax Ct. LEXIS 181; March 17, 1975, Filed *181 Decision will be entered for the respondent. In their joint Federal income tax retur... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602633/ | Donald W. and Anita C. Fausner v. Commissioner.Fausner v. CommissionerDocket Nos. 4754-69, 5590-69.United States Tax CourtT.C. Memo 1971-277; 1971 Tax Ct. Memo LEXIS 59; 30 T.C.M. (CCH) 1187; T.C.M. (RIA) 71277; October 28, 1971, Filed Donald W. Fausner, pro se, 2025 Southridge Drive, *60 Denton, Tex.John W. Dierker, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602634/ | ANDREW GREENSTEIN and DEBRA GREENSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreenstein v. CommissionerDocket No. 2626-88United States Tax CourtT.C. Memo 1990-405; 1990 Tax Ct. Memo LEXIS 426; 60 T.C.M. (CCH) 379; T.C.M. (RIA) 90405; August 2, 1990, Filed Sherin V. Reynolds and Stephen F. Goldenbe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602635/ | AUGUSTUS H. EUSTIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Eustis v. CommissionerDocket No. 71637.United States Board of Tax Appeals30 B.T.A. 820; 1934 BTA LEXIS 1259; May 31, 1934, Promulgated *1259 Under the terms of a will creating a trust the income of the trust was to be paid semiannually on ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602636/ | Charles J. and Elizabeth H. Voigt v. Commissioner.Charles J. v. CommissionerDocket No. 15718.United States Tax Court1949 Tax Ct. Memo LEXIS 130; 8 T.C.M. (CCH) 662; T.C.M. (RIA) 49179; July 6, 1949Armond M. Jewell, Esq., for the petitioners. Byron M. Coon, Esq., for the respondent. DISNEYMemorandum Findings of Fact an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602638/ | JOHN C. DEMOSS AND MARY DEMOSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDeMoss v. CommissionerDocket No. 26780-90United States Tax CourtT.C. Memo 1993-636; 1993 Tax Ct. Memo LEXIS 653; 66 T.C.M. (CCH) 1834; December 29, 1993, Filed *653 John C. DeMoss and Mary DeMoss, pro se. For respondent: David L.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602639/ | FRED L. FREDERICKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFredericks v. CommissionerDocket No. 19161-91United States Tax CourtT.C. Memo 1994-27; 1994 Tax Ct. Memo LEXIS 26; 67 T.C.M. (CCH) 2005; January 24, 1994, Filed *26 Decision will be entered for petitioner. For petitioner: Charles P. Duffy, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602640/ | L. C. and Gladys M. Greenlee v. Commissioner.Greenlee v. CommissionerDocket No. 2252-65.United States Tax CourtT.C. Memo 1966-168; 1966 Tax Ct. Memo LEXIS 116; 25 T.C.M. (CCH) 875; T.C.M. (RIA) 66168; July 15, 1966*116 L. C. Greenlee, pro se, 11231 Bowler Ave., Garden Grove, Calif. Morley H. White, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602641/ | C. M. PETERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Peterson v. CommissionerDocket No. 70223.United States Board of Tax Appeals31 B.T.A. 172; 1934 BTA LEXIS 1150; September 14, 1934, Promulgated *1150 In connection with the conduct of a lottery the Government of Newfoundland assessed against an... | 01-04-2023 | 11-20-2020 |
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