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https://www.courtlistener.com/api/rest/v3/opinions/4602808/ | RADIANT GLASS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Radiant Glass Co. v. CommissionerDocket No. 17980.United States Board of Tax Appeals16 B.T.A. 610; 1929 BTA LEXIS 2551; May 21, 1929, Promulgated *2551 1. Held that the holding of the respondent that petitioner was not affiliated with anot... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602809/ | Property Owners Mutual Insurance Company, Petitioner, v. Commissioner of Internal Revenue, RespondentProperty Owners Mut. Ins. Co. v. CommissionerDocket No. 51662United States Tax Court28 T.C. 1007; 1957 U.S. Tax Ct. LEXIS 112; August 23, 1957, Filed *112 Decision will be entered for the petitioner. Petitioner, charte... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602810/ | Hodgman Rubber Company v. Commissioner.Hodgman Rubber Co. v. CommissionerDocket No. 94189.United States Tax CourtT.C. Memo 1963-316; 1963 Tax Ct. Memo LEXIS 31; 22 T.C.M. (CCH) 1658; T.C.M. (RIA) 63316; November 29, 1963Jack H. Calechman, 85 Devonshire St., Boston, Mass., for the petitioner. Alexander L. Ross, Jr., for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602811/ | Albert H. Murray and Helen Murray v. Commissioner.Murray v. CommissionerDocket No. 79185.United States Tax CourtT.C. Memo 1966-231; 1966 Tax Ct. Memo LEXIS 54; 25 T.C.M. (CCH) 1198; T.C.M. (RIA) 66231; October 20, 1966*54 On December 15, 1958, respondent determined joint deficiencies and 50 percent additions thereto f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602812/ | Estate of Edward A. Boyd, Julia H. Boyd and Michael E. Boyd, Co-Personal Representatives, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Boyd v. CommissionerDocket No. 30219-82United States Tax Court85 T.C. 1056; 1985 U.S. Tax Ct. LEXIS 2; 85 T.C. No. 61; December 30, 1985, Filed *2 Decision will b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602814/ | KURT VAN YOST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVan Yost v. CommissionerDocket No. 12789-80.United States Tax CourtT.C. Memo 1982-516; 1982 Tax Ct. Memo LEXIS 226; 44 T.C.M. (CCH) 1071; T.C.M. (RIA) 82516; September 13, 1982. *226 From October 4, 1973 until late 1976, petitioner was assigned ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602815/ | Sidney V. LeVine and Sadye LeVine, Petitioners, v. Commissioner of Internal Revenue, Respondent. Arthur I. LeVine and Betsy V. LeVine, Petitioners, v. Commissioner of Internal Revenue, RespondentLeVine v. CommissionerDocket Nos. 46961, 46962United States Tax Court24 T.C. 147; 1955 U.S. Tax Ct. LEXIS 199; April 29, 195... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602816/ | ROY W. RUTHERFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRutherford v. CommissionerDocket No. 9524-83.United States Tax CourtT.C. Memo 1985-109; 1985 Tax Ct. Memo LEXIS 524; 49 T.C.M. (CCH) 941; T.C.M. (RIA) 85109; March 12, 1985. Edward I. Kaplan, for the respondent. BUCKLEYMEMORANDUM OPINION *52... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602817/ | H. DENNY PIERCE AND ALMA C. PIERCE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pierce v. CommissionerDocket No. 84509.United States Board of Tax Appeals37 B.T.A. 225; 1938 BTA LEXIS 1071; January 28, 1938, Promulgated *1071 Husband and wife filed a joint income tax return. The husband realized profi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653542/ | COURT OF APPEALS
TENTH DISTRICT OF TEXAS
January 20, 2021
No. 10-20-00303-CV
IN RE ALFRED LEE STONE
Original Proceeding
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4602853/ | SAXON TRADING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Saxon Trading Corp. v. CommissionerDocket No. 103964.United States Board of Tax Appeals45 B.T.A. 16; 1941 BTA LEXIS 1194; September 3, 1941, Promulgated *1194 A personal holding company had a deficit at the beginning of the taxable ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602854/ | Grover Glen Goe v. Commissioner.Goe v. CommissionerDocket No. 20486.United States Tax Court1951 Tax Ct. Memo LEXIS 270; 10 T.C.M. (CCH) 307; T.C.M. (RIA) 51096; April 4, 1951R. J. Cleary, Esq., Farmers Bank Bldg., Pittsburgh, Pa., for the petitioner. A. W. Dickinson, Esq., for the respondent. DISNEYMemorandum Findings... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2197909/ | 953 A.2d 196 (2008)
Richard W. SCHOON, Plaintiff Below-Appellant,
v.
Daryl D. SMITH, John F. Beckert, Mark C. Gwillim, Conrad A. Plimpton, and Troy Corporation, a Delaware Corporation, Defendants Below-Appellees.
No. 554, 2006.
Supreme Court of Delaware.
Submitted: November 28, 2007.
Decided: February 12, 2008.
*199 Ke... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4602856/ | Estate of Howard Teel, Deceased, P. C. Newton, Executor v. Commissioner.Estate of Howard Teel v. Comm'rDocket No. 62637.United States Tax CourtT.C. Memo 1958-101; 1958 Tax Ct. Memo LEXIS 127; 17 T.C.M. (CCH) 513; T.C.M. (RIA) 58101; May 29, 1958J. Elliott Busey, Esq., Walnut Park Building, Portland, Ore., and Clarence ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602857/ | GERALDINE R. MANN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Mann v. CommissionerDocket Nos. 2365-71, 2366-71, 2367-71.United States Tax CourtT.C. Memo 1975-74; 1975 Tax Ct. Memo LEXIS 302; 34 T.C.M. (CCH) 377; T.C.M. (RIA) 750074; March 24, 1975, Filed James E. Mann, pro se. Allen D. Hill, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602858/ | MICHAEL J. DWYER AND LINDA L. DWYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDwyer v. CommissionerDocket No. 2793-88United States Tax CourtT.C. Memo 1991-65; 1991 Tax Ct. Memo LEXIS 84; 61 T.C.M. (CCH) 1911; T.C.M. (RIA) 91065; February 21, 1991, Filed *84 Decision will be entered under Rule 155.Pete... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602859/ | ROBERT MITCHELL and EVELYN MITCHELL, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Mitchell v. CommissionerDocket Nos. 8270-75, 4925-76, 4926-76, 4927-76.United States Tax CourtT.C. Memo 1982-162; 1982 Tax Ct. Memo LEXIS 578; 43 T.C.M. (CCH) 937; T.C.M. (RIA) 82162; March 30, 1982. *578 Held, p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602863/ | JAMES V. CREWS AND DOROTHEA G. CREWS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOHN B. LEONARD, III AND BETTY B. LEONARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrews v. CommissionerDocket Nos. 14450-91, 19696-91United States Tax CourtT.C. Memo 1994-64; 1994 Tax Ct. Memo LEXIS 68... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602864/ | Ralph A. Stegner v. Commissioner.Stegner v. CommissionerDocket No. 53236.United States Tax CourtT.C. Memo 1955-276; 1955 Tax Ct. Memo LEXIS 60; 14 T.C.M. (CCH) 1081; T.C.M. (RIA) 55276; October 14, 1955*60 Mortimer A. Leister, C.P.A., and Howard F. Trussel, Esq., for the petitioner. Edward L. Newberger, Esq., for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2085508/ | 692 N.E.2d 1229 (1998)
295 Ill. App. 3d 828
230 Ill. Dec. 63
WHIRLPOOL CORPORATION, Plaintiff-Appellant,
v.
CERTAIN UNDERWRITERS AT LLOYD'S LONDON, Defendant-Appellee.
Nos. 1-97-2306, 1-97-4082.
Appellate Court of Illinois, First District, Fourth Division.
March 19, 1998.
*1231 Cassiday, Schade & Gloor, Chicago (D. Pat... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4602867/ | KENNETH R. ALLISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAllison v. CommissionerDocket No. 41355-86.United States Tax CourtT.C. Memo 1987-619; 1987 Tax Ct. Memo LEXIS 664; 54 T.C.M. (CCH) 1378; T.C.M. (RIA) 87619; December 28, 1987. Kenneth R. Allison, pro se. David W. Johnson, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2541221/ | 352 S.W.3d 95 (2011)
Ron Arron THOMAS, Appellant,
v.
The STATE of Texas, Appellee.
No. 14-10-00069-CR.
Court of Appeals of Texas, Houston (14th Dist.).
August 18, 2011.
Rehearing and Rehearing En Banc Overruled October 28, 2011.
*98 Peyton Peebles III, Houston, for appellant.
Donald W. Rogers, Jr., Houston, for state.
... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4602820/ | GEORGE L. DUBRAVSKI, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent 1Dubravski v. CommissionerDocket Nos. 1780-76; 3364-76; 3407-76.United States Tax CourtT.C. Memo 1980-17; 1980 Tax Ct. Memo LEXIS 568; 39 T.C.M. (CCH) 907; T.C.M. (RIA) 80017; January 23, 1980, Filed George L. Dubravski, pro se, in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602825/ | Estate of Franklin Lewis Hazelton, Deceased, Mary Hazelton, Administratrix With the Will Annexed, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Hazelton v. CommissionerDocket No. 58284United States Tax Court29 T.C. 637; 1957 U.S. Tax Ct. LEXIS 4; December 31, 1957, Filed *4 Decision will be enter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602826/ | Andersen Corporation, a Minnesota Corporation, v. Commissioner.Andersen Corp. v. CommissionerDocket No. 6893.United States Tax Court1946 Tax Ct. Memo LEXIS 186; 5 T.C.M. (CCH) 392; T.C.M. (RIA) 46116; May 23, 1946*186 In 1937, petitioner, a Minnesota corporation, in a reorganization exchanged its stock and debentures ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602828/ | KEHOE-BERGE COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kehoe-Berge Coal Co. v. CommissionerDocket No. 94246.United States Board of Tax Appeals41 B.T.A. 282; 1940 BTA LEXIS 1202; February 7, 1940, Promulgated *1202 Failure of petitioner, a coal mining company, to elect percentage depletio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602829/ | Estate of Mose Sumner, Deceased, Citizens National Bank and Trust Company of Baytown, Independent Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Sumner v. CommissionerDocket No. 5439-70United States Tax Court59 T.C. 837; 1973 U.S. Tax Ct. LEXIS 157; 59 T.C. No. 82; March 19, 1973, Filed *... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602831/ | Allen Moore and Margaret R. Moore, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentMoore v. CommissionerDocket Nos. 58374, 58375, 58376, 58405United States Tax Court30 T.C. 1306; 1958 U.S. Tax Ct. LEXIS 74; September 30, 1958, Filed *74 Decisions will be entered under Rule 50. Capital Gains -- Sa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602833/ | ROBERT D. PATTERSON, Petitioner V. COMMISSIONER OF INTERNAL REVENUE, RespondentPatterson v. Comm'rDocket No. 30427-81.United States Tax CourtT.C. Memo 1983-655; 1983 Tax Ct. Memo LEXIS 135; 47 T.C.M. (CCH) 198; T.C.M. (RIA) 83655; October 27, 1983. *135 Robert D. Patterson, pro se. Robert W.*136 West, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602834/ | ALICE G. SNAVELY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSnavely v. CommissionerDocket No. 20036-92United States Tax CourtT.C. Memo 1994-256; 1994 Tax Ct. Memo LEXIS 253; 67 T.C.M. (CCH) 3056; June 6, 1994, Filed *253 For petitioner: William R. Cousins III and Steven D. Erdahl. For respondent: Danie... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602837/ | George H. Whiteley, Petitioner, v. Commissioner of Internal Revenue, RespondentWhiteley v. CommissionerDocket Nos. 110686, 111713United States Tax Court2 T.C. 618; 1943 U.S. Tax Ct. LEXIS 80; August 24, 1943, Promulgated *80 Decisions will be entered under Rule 50. The income from trusts for the benefit of donor's chi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602839/ | John and Betty MacGuire v. Commissioner.MacGuire v. CommissionerDocket No. 6351-65.United States Tax CourtT.C. Memo 1970-89; 1970 Tax Ct. Memo LEXIS 273; 29 T.C.M. (CCH) 414; T.C.M. (RIA) 70089; April 20, 1970, Filed *273 Towner Leeper, 7th Floor Southwest National Bank Bldg., El Paso, Tex., for the petitioners. Ralph ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602840/ | Central Paper Company, Incorporated v. Commissioner.Central Paper Co. v. CommissionerDocket No. 1829.United States Tax Court1945 Tax Ct. Memo LEXIS 217; 4 T.C.M. (CCH) 469; T.C.M. (RIA) 45161; April 30, 1945Wilbur A. Giffen, Esq., 110 S. LaSalle St., Chicago, Ill., for the petitioner. Lester M Ponder, Esq., for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602842/ | The Van Iderstine Company v. Commissioner.Van Iderstine Co. v. CommissionerDocket No. 59074.United States Tax CourtT.C. Memo 1957-177; 1957 Tax Ct. Memo LEXIS 72; 16 T.C.M. (CCH) 790; T.C.M. (RIA) 57177; September 23, 1957*72 Ivar N. Nelson, Esq., 1659 First National Bank Building, Chicago, Ill., for the petitioner. E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602843/ | JAMES P. STUART AND YVONNE H. STUART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStuart v. CommissionerDocket No. 40975-85.United States Tax CourtT.C. Memo 1987-386; 1987 Tax Ct. Memo LEXIS 567; 54 T.C.M. (CCH) 70; T.C.M. (RIA) 87386; August 6, 1987. James P. Stuart and Yvonne H. Stuart, pro se. Steven... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602844/ | BURROUGHS BUILDING MATERIAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burroughs Bldg. Material Co. v. CommissionerDocket No. 18763.United States Board of Tax Appeals18 B.T.A. 101; 1929 BTA LEXIS 2133; November 9, 1929, Promulgated *2133 Amounts paid by a taxpayer engaged in the building-material... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602847/ | D. G. YUENGLING & SON, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENTD. G. Yuengling & Son, Inc. v. CommissionerDocket No. 16277.United States Board of Tax Appeals20 B.T.A. 903; 1930 BTA LEXIS 2012; September 19, 1930, Promulgated *2012 Assessment and collection of additional taxes for the fiscal ye... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602849/ | APPEAL OF TISDALE LUMBER CO.Tisdale Lumber Co. v. CommissionerDocket No. 5529.United States Board of Tax Appeals5 B.T.A. 752; 1926 BTA LEXIS 2796; December 8, 1926, Promulgated *2796 The Board is unable from the evidence submitted to determine the value of alleged good will acquired for stock in 1910. James Madison B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602850/ | Estate of Louise Jardell, Deceased, Alec John Jardell, Administrator, Petitioner, v. Commissioner of Internal Revenue, RespondentJardell v. CommissionerDocket No. 48489United States Tax Court24 T.C. 652; 1955 U.S. Tax Ct. LEXIS 140; 4 Oil & Gas Rep. 2049; July 14, 1955, Filed *140 Decision will be entered for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602852/ | Estate of Cortlandt Parker, Charles W. Parker and Robert M. Parker, Surviving Trustees, and Charles W. Parker, Surviving Executor of the Last Will and Testament of Cortlandt Parker, deceased v. Commissioner.Estate of Parker v. CommissionerDocket No. 110664.United States Tax Court1943 Tax Ct. Memo LEXIS 120; 2 T.C.M. (C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4336491/ | T.C. Summary Opinion 2007-84
UNITED STATES TAX COURT
MARLIN D. CUTSHALL, SR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23959-05S. Filed May 24, 2007.
Marlin D. Cutshall, Sr., pro se.
Ronald E. Collin... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4602868/ | Harry Rickard and Dorothy Rickard v. Commissioner.Rickard v. CommissionerDocket No. 4796-69 "SC".United States Tax CourtT.C. Memo 1970-93; 1970 Tax Ct. Memo LEXIS 263; 29 T.C.M. (CCH) 451; T.C.M. (RIA) 70093; April 27, 1970, Filed *263 Nathan B. Driggers, 4200 Penobscot Bldg., Detroit, Mich., for the petitioners. James... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2381162/ | 303 Md. 362 (1985)
494 A.2d 181
MILTON M. VANE
v.
SAM NOCELLA ET AL.
No. 34, September Term, 1984.
Court of Appeals of Maryland.
June 27, 1985.
Allan B. Rabineau, Baltimore, for appellant.
Bernard W. Rubenstein, Baltimore (H. Victoria Hedian and Edelman & Rubenstein, P.A. and Herbert J. Belgrad, Harriet E. Cooperman an... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/3263130/ | The Honorable Chaney Taylor, Jr. State Representative P.O. Box 2721 Batesville, Arkansas 72503-2721
Dear Representative Taylor:
I am writing in response to your request for my opinion on the following questions:
1. Can the Board of Directors of a Public Water Authority created pursuant to Act 115 of 2001 legally char... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4336028/ | TUNJI AND CHRISTINA MABINUORI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTunji & Christina Mabinuori v. Comm'rNo. 21877-04SUnited States Tax CourtT.C. Summary Opinion 2006-109; 2006 Tax Ct. Summary LEXIS 81; July 17, 2006, Filed *81 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY N... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4602870/ | The Esrenco Truck Co., et al. 1 v. Commissioner. Esrenco Truck Co. v. CommissionerDocket Nos. 84146, 84147, 91169, 92765.United States Tax CourtT.C. Memo 1963-72; 1963 Tax Ct. Memo LEXIS 271; 22 T.C.M. (CCH) 287; T.C.M. (RIA) 63072; March 13, 1963Stanley Worth, Esq., Transportation Bldg., Washington, D.C., and Jules G.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602871/ | M. H. MOSIER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mosier v. CommissionerDocket No. 5304.United States Board of Tax Appeals5 B.T.A. 674; 1926 BTA LEXIS 2800; November 30, 1926, Promulgated *2800 Eugene M. Berger, C.P.A., and Eugene A. Hawkins, Esq., for the petitioner. George E. Adams, Esq., for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602872/ | ALI A. SABBAGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSabbagh v. CommissionerDocket No. 33154-86.United States Tax CourtT.C. Memo 1989-194; 1989 Tax Ct. Memo LEXIS 194; 57 T.C.M. (CCH) 251; T.C.M. (RIA) 89194; April 27, 1989. Joseph Mudd, for the respondent. RUWEMEMORANDUM OPINION RUWE, Judge: Res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602873/ | Eli E. Dorsey v. Commissioner. Estate of Frances H. Dorsey, Deceased, Eli E. Dorsey, Executor v. Commissioner.Dorsey v. CommissionerDocket Nos. 52581, 52582.United States Tax CourtT.C. Memo 1956-212; 1956 Tax Ct. Memo LEXIS 84; 15 T.C.M. (CCH) 1101; T.C.M. (RIA) 56212; September 18, 1956Shirley N. Holland, Esq., Northe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602874/ | Estate of Modie J. Spiegel, Deceased, Lena S. Spiegel and Modie J. Spiegel, Jr., Co-Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentSpiegel v. CommissionerDocket No. 14658United States Tax Court12 T.C. 524; 1949 U.S. Tax Ct. LEXIS 232; March 31, 1949, Promulgated *232 Decision will be entered und... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602876/ | JOHN L. DEAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDean v. CommissionerDocket No. 8961-74.United States Tax CourtT.C. Memo 1976-379; 1976 Tax Ct. Memo LEXIS 24; 35 T.C.M. (CCH) 1706; T.C.M. (RIA) 760379; December 8, 1976, Filed John L. Dean, pro se. George T. Morse, III, for the respondent. WILBU... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602877/ | Appeal of EWING-THOMAS CONVERTING CO.Ewing-Thomas Converting Co. v. Comm'rDocket No. 135. United States Board of Tax Appeals1 B.T.A. 121; 1924 BTA LEXIS 239; December 1, 1924, decided Submitted November 3, 1924. *239 A taxpayer obligated under firm sales contracts at the end of 1919 to sell merchandise for less than... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602878/ | FRANK W. ELLIOTT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Elliott v. CommissionerDocket Nos. 32632, 42454.United States Board of Tax Appeals24 B.T.A. 5; 1931 BTA LEXIS 1712; September 11, 1931, Promulgated *1712 Held, payments made to the taxpayer of an agreed percentage of rentals, collected by his... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602880/ | THOMAS C. BOSWELL, ANNIE M. BOSWELL, AND MANUFACTURES NATIONAL BANK OF TROY, NEW YORK, EXECUTORS OF THE ESTATE OF WILLIAM D. BOSWELL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Boswell v. CommissionerDocket No. 81811.United States Board of Tax Appeals37 B.T.A. 970; 1938 BTA LEXIS 957; June 1, 1938, Pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602881/ | Estate of Charles Haddon Martin, Hunter M. Martin, Executor v. Commissioner.Estate of Martin v. CommissionerDocket No. 695.United States Tax Court1943 Tax Ct. Memo LEXIS 40; 2 T.C.M. (CCH) 1063; T.C.M. (RIA) 43498; December 7, 1943*40 (1) Estate tax: Transfer in contemplation of death. - Decedent made gifts in cash an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602882/ | UNION PACIFIC RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Union P. R. Co. v. CommissionerDocket Nos. 51530, 70183, 70219.United States Board of Tax Appeals32 B.T.A. 383; 1935 BTA LEXIS 956; April 16, 1935, Promulgated *956 1. In a consolidated return of affiliated railroad corporatio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602884/ | C. W. HULL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.C. W. Hull Co. v. CommissionerDocket No. 457.United States Board of Tax Appeals10 B.T.A. 614; 1928 BTA LEXIS 4068; February 8, 1928, Promulgated *4068 Ben Jenkins, Esq., for the petitioner. John D. Foley, Esq., for the respondent. GREEN *614 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602885/ | Copco Steel and Engineering Company, Petitioner, v. Commissioner of Internal Revenue, RespondentCopco Steel & Engineering Co. v. CommissionerDocket No. 31716United States Tax Court31 T.C. 629; 1958 U.S. Tax Ct. LEXIS 3; December 31, 1958, Filed *3 Decision will be entered under Rule 50. Sec. 722 (b) (4), 1939 Code -- ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602886/ | MITCHELL ADVERTISING AGENCY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mitchell Advertising Agency v. CommissionerDocket No. 10351.United States Board of Tax Appeals10 B.T.A. 1311; 1928 BTA LEXIS 3908; March 12, 1928, Promulgated *3908 The petitioner was a personal service corporation during th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602887/ | Sidney J. Gefen and Lois I. Gefen, Petitioners v. Commissioner of Internal Revenue, RespondentGefen v. CommissionerDocket No. 18900-82United States Tax Court87 T.C. 1471; 1986 U.S. Tax Ct. LEXIS 3; 87 T.C. No. 85; December 30, 1986, Filed *3 Decision will be entered under Rule 155. Petitioner-wife invested in a limite... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602888/ | Shenandoah Valley National Bank v. Commissioner.Shenandoah Valley Natl. Bank v. CommissionerDocket No. 107829.United States Tax Court1942 Tax Ct. Memo LEXIS 113; 1 T.C.M. (CCH) 12; T.C.M. (RIA) 42570; October 28, 1942*113 John F. Greaney, Esq., Earle Bldg., Washington, D.C., for the petitioner. L. W. Creason, Esq., fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602891/ | JOHN D. UPHAM and ESTATE OF MARION B. UPHAM, DECEASED, JOHN D. UPHAM, Personal Representative, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentUpham v. CommissionerDocket No. 23053-85.United States Tax CourtT.C. Memo 1989-253; 1989 Tax Ct. Memo LEXIS 253; 57 T.C.M. (CCH) 508; T.C.M. (RIA) 89253; May 24, 1989... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602892/ | ADOLPH WEIL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Weil v. CommissionerDocket No. 69907.United States Board of Tax Appeals31 B.T.A. 899; 1934 BTA LEXIS 1016; December 18, 1934, Promulgated *1016 Where the owner of stock, desiring to make a gift to his children, decided to sell the stock and give ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602895/ | Burl P. Glover v. Commissioner.Glover v. CommissionerDocket No. 55083.United States Tax CourtT.C. Memo 1957-45; 1957 Tax Ct. Memo LEXIS 207; 16 T.C.M. (CCH) 203; T.C.M. (RIA) 57045; March 18, 1957*207 Held: Amounts credited by a finance company to the "dealer's reserve" account of petitioner, an accrual basis automobi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602896/ | Edna Bennett Hirst, Petitioner v. Commissioner of Internal Revenue, RespondentHirst v. CommissionerDocket No. 2865-72United States Tax Court63 T.C. 307; 1974 U.S. Tax Ct. LEXIS 13; December 9, 1974, Filed *13 Decision will be entered for the petitioner. Transaction in which donee agreed to pay donor's gift taxes held ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602897/ | Estate of Edwin F. Borden, Deceased, Althea Borden, Executrix v. Commissioner.Estate of Edwin F. Borden v. CommissionerDocket No. 18887.United States Tax Court1950 Tax Ct. Memo LEXIS 141; 9 T.C.M. (CCH) 630; T.C.M. (RIA) 50185; July 21, 1950Samuel Gordon, Esq., 255 Bedford St., Stamford, Conn., for the petitioner. Leo ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602898/ | CLARENCE M. BUSCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BONNIE M. BUSCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Busch v. CommissionerDocket Nos. 22297, 22298.United States Board of Tax Appeals17 B.T.A. 592; 1929 BTA LEXIS 2269; September 27, 1929, Promulgated *2269 1. Ben... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602900/ | Estate of Kenneth W. Davis, Deceased, Kenneth W. Davis, Jr., Independent Executor, and Estate of Alice B. Davis, Deceased, Kenneth W. Davis, Jr., Administrator with will annexed v. Commissioner.Estate of Davis v. CommissionerDocket No. 5703-69.United States Tax CourtT.C. Memo 1971-318; 1971 Tax Ct. Memo LEXIS 15; 30 T.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602901/ | JOHN STEWART BRYAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. ST. GEORGE BRYAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DOUGLAS S. FREEMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALLEN POTTS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602902/ | Joseph C. Boyer and Eulabel Boyer v. Commissioner.Boyer v. CommissionerDocket No. 50342.United States Tax CourtT.C. Memo 1955-105; 1955 Tax Ct. Memo LEXIS 234; 14 T.C.M. (CCH) 350; T.C.M. (RIA) 55105; April 27, 1955Lucien L. Dunbar, Esq., for the petitioners. John L. Carey, Esq., for the respondent. TIETJENSMemorandum... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602904/ | Royal Farms Dairy Co., et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentRoyal Farms Dairy Co. v. CommissionerDocket Nos. 93193, 93194, 93195United States Tax Court40 T.C. 172; 1963 U.S. Tax Ct. LEXIS 139; April 29, 1963, Filed *139 Decisions will be entered under Rule 50. A transferred a business ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602906/ | UNION GUARDIAN TRUST COMPANY, SUCCESSOR TO UNION TRUST COMPANY, EXECUTOR OF THE WILL OF J. DALLAS DORT, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Union Guardian Trust Co. v. CommissionerDocket No. 44735.United States Board of Tax Appeals26 B.T.A. 1321; 1932 BTA LEXIS 1164; October 21, 1932, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602907/ | WILLIAM D. ROBERTS, JR. AND NANCY J. ROBERTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoberts v. CommissionerDocket No. 23080-87United States Tax CourtT.C. Memo 1989-435; 1989 Tax Ct. Memo LEXIS 434; 57 T.C.M. (CCH) 1331; T.C.M. (RIA) 89435; August 17, 1989James B. Davis, for the petitioners. Dawn M.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602909/ | ESTATE OF ABRAHAM WEISSBART, DECEASED, HELEN WEISSBART, EXECUTRIX, AND HELEN WEISSBART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Weissbart v. CommissionerDocket No. 39575-87United States Tax CourtT.C. Memo 1992-38; 1992 Tax Ct. Memo LEXIS 44; 63 T.C.M. (CCH) 1845; T.C.M. (RIA) 92038; January... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602910/ | CARL A. PURVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPurvis v. CommissionerDocket No. 16433-81.United States Tax CourtT.C. Memo 1983-376; 1983 Tax Ct. Memo LEXIS 414; 46 T.C.M. (CCH) 593; T.C.M. (RIA) 83376; June 23, 1983. C. Geoffrey*415 Vining and Ronald T. Murphy, for the petitioner. Max K. B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602912/ | The Flick Inc. v. Commissioner.Flick, Inc. v. CommissionerDocket No. 1525-67.United States Tax CourtT.C. Memo 1968-159; 1968 Tax Ct. Memo LEXIS 139; 27 T.C.M. (CCH) 776; T.C.M. (RIA) 68159; July 25, 1968. Filed *139 Sidney Meyers, for the petitioner. Richard J. Mandell, for the respondent. RAUMMemorandum Findings of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602915/ | Atlas Foundry Company, Petitioner, v. Commissioner of Internal Revenue, RespondentAtlas Foundry Co. v. CommissionerDocket No. 47758United States Tax Court31 T.C. 623; 1958 U.S. Tax Ct. LEXIS 2; December 31, 1958, Filed *2 Decision will be entered for the respondent. Petitioner, an Indiana corporation, seeks relief fro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602916/ | Walter L. Ferris, Petitioner, v. Commissioner of Internal Revenue, Respondent. Violet Cooper Ferris, Petitioner, v. Commissioner of Internal Revenue, RespondentFerris v. CommissionerDocket Nos. 108291, 108292United States Tax Court1 T.C. 992; 1943 U.S. Tax Ct. LEXIS 178; April 21, 1943, Promulgated *178 Decision will ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602918/ | EDGAR L. B. LINCOLN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLincoln v. CommissionerDocket No. 41557-86.United States Tax CourtT.C. Memo 1988-93; 1988 Tax Ct. Memo LEXIS 118; 55 T.C.M. (CCH) 300; T.C.M. (RIA) 88093; March 1, 1988; As amended March 1, 1988 Timothy Vineyard and D. Kevin McCorkindale, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602919/ | Appeal of JOHN G. BARBAS.Barbas v. CommissionerDocket No. 848.United States Board of Tax Appeals1 B.T.A. 589; 1925 BTA LEXIS 2869; February 13, 1925, decided Submitted January 22, 1925. *2869 In the absence of evidence as to inventory value on March 1, 1913, or whether the cost of goods was paid and deducted as an ex... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602920/ | Union Mutual Insurance Company of Providence, Petitioner, v. Commissioner of Internal Revenue, RespondentUnion Mut. Ins. Co. v. CommissionerDocket Nos. 657-64, 658-64United States Tax Court46 T.C. 842; 1966 U.S. Tax Ct. LEXIS 35; September 30, 1966, Filed *35 Decisions will be entered under Rule 50. Mutual Insurance C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602921/ | NORTH IOWA BRICK & TILE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.North Iowa Brick & Tile Co. v. CommissionerDocket No. 5655.United States Board of Tax Appeals10 B.T.A. 1290; 1928 BTA LEXIS 3918; March 9, 1928, Promulgated *3918 1. INVESTED CAPITAL. - The true cash value of proved clay lands ac... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602923/ | Hugh and Rita Boyd v. Commissioner.Boyd v. CommissionerDocket No. 1542-64.United States Tax CourtT.C. Memo 1964-265; 1964 Tax Ct. Memo LEXIS 74; 23 T.C.M. (CCH) 1616; T.C.M. (RIA) 64265; October 7, 1964*74 Petition was received and filed in the Tax Court on the 92nd day after the notice of deficiency was mailed. The p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602924/ | INTERNATIONAL MORTGAGE AND INVESTMENT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.International Mortgage & Inv. Corp. v. CommissionerDocket No. 78741.United States Board of Tax Appeals36 B.T.A. 187; 1937 BTA LEXIS 760; June 18, 1937, Promulgated *760 1. The petitioner in years prior to 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602925/ | APPEAL OF KOSSAR & COMPANY, INC.Kossar & Co. v. CommissionerDocket Nos. 5932, 6293.United States Board of Tax Appeals4 B.T.A. 1164; 1926 BTA LEXIS 2059; September 28, 1926, Decided *2059 Petitioner was not a personal service corporation during 1918 and 1919. Isaac N. Jacobson, Esq., for the petitioner. J. Arthur Ada... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602926/ | MEYER KATZ AND HELEN KATZ, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MEYER KATZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Katz v. CommissionerDocket Nos. 104007, 105511.United States Board of Tax Appeals46 B.T.A. 187; 1942 BTA LEXIS 894; January 27, 1942, Promulgated *894 Held, t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602928/ | Estate of Matthew J. Nasdeo, Deceased, Albert R. Nasdeo, Executor v. Commissioner.Estate of Nasdeo v. CommissionerDocket No. 256-66.United States Tax CourtT.C. Memo 1968-60; 1968 Tax Ct. Memo LEXIS 235; 27 T.C.M. (CCH) 325; T.C.M. (RIA) 68060; April 15, 1968. Filed *235 Respondent's determination that the entire $33,0... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602929/ | MICHAEL M. GURDIN AND MARLENE GURDIN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Gurdin v. CommissionerDocket Nos. 3851-74; 5661-74; 5662-74; 7199-75; 7202-75; 7203-75; 6248-77; 7229-77; 11463-77; 14470-80; 14472-80; 15477-80; 11329-81; 13282-81; 35702-85.United States Tax CourtT.C. Memo 1988... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602953/ | Louis Cohen et al. 1 v. Commissioner. Cohen v. CommissionerDocket Nos. 63366-63368.United States Tax CourtT.C. Memo 1958-55; 1958 Tax Ct. Memo LEXIS 175; 17 T.C.M. (CCH) 284; T.C.M. (RIA) 58055; April 8, 1958*175 Printing expenses of a lottery business and the loss incurred in the operation of a restaurant-bar busines... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602954/ | Reginald H. Parsons, Petitioner, v. Commissioner of Internal Revenue, RespondentParsons v. CommissionerDocket No. 20422United States Tax Court15 T.C. 93; 1950 U.S. Tax Ct. LEXIS 117; August 8, 1950, Promulgated *117 Decision will be entered under Rule 50. Sums expended by the taxpayer in 1940 to provide his employees ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2558051/ | 14 A.3d 790 (2011)
418 N.J. Super. 548
STATE of New Jersey, Plaintiff-Respondent,
v.
James D. PENNINGTON, Defendant-Appellant.
No. A-2637-09T2.
Superior Court of New Jersey, Appellate Division.
Submitted January 11, 2011.
Decided March 21, 2011.
*791 Yvonne Smith Segars, Public Defender, attorney for appellant (David A... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4602955/ | WILLIAM H. SHELMERDINE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Shelmerdine v. CommissionerDocket No. 32767.United States Board of Tax Appeals24 B.T.A. 833; 1931 BTA LEXIS 1587; November 18, 1931, Promulgated *1587 1. NET LOSS - HUSBAND AND WIFE. Where petitioner and his wife filed joint returns ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602970/ | SQUARE D COMPANY AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSquare D Co. v. Comm'rNo. 6067-97 United States Tax Court121 T.C. 168; 2003 U.S. Tax Ct. LEXIS 34; 121 T.C. No. 11; September 26, 2003, Filed Findings of fact and conclusions of law. Taxpayer's claims of deductions sustained i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602957/ | WILLIAM J. MCCULLOUGH AND ANGELA M. MCCULLOUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCullough v. CommissionerDocket No. 15916-90United States Tax CourtT.C. Memo 1993-70; 1993 Tax Ct. Memo LEXIS 72; 65 T.C.M. (CCH) 1984; March 2, 1993, Filed *72 Decision will be entered for respondent. For peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602958/ | OHIO FARM BUREAU FEDERATION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOhio Farm Bureau Fed'n v. CommissionerDocket No. 18614-93.United States Tax Court106 T.C. 222; 1996 U.S. Tax Ct. LEXIS 11; 106 T.C. No. 11; April 11, 1996, Filed *11 Decision will be entered under Rule 155. P, a tax-exempt ag... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602959/ | Arthur Clarence Erwin v. Commissioner. Harriette Erwin v. Commissioner.Erwin v. CommissionerDocket Nos. 5427, 5428.United States Tax Court1945 Tax Ct. Memo LEXIS 242; 4 T.C.M. (CCH) 398; T.C.M. (RIA) 45121; April 11, 1945Fred F. Morgan, C.P.A., 809 Driscoll Bldg., Corpus Christi, Texas, for the petitioners. D. Louis Be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602930/ | Lincoln Savings & Loan Association, Petitioner v. Commissioner of Internal Revenue, RespondentLincoln Sav. & Loan Asso. v. CommissionerDocket No. 325-67United States Tax Court51 T.C. 82; 1968 U.S. Tax Ct. LEXIS 44; October 21, 1968, Filed *44 Decision will be entered for the respondent. Petitioner, a California saving... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602931/ | TAYLOR BROTHERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Taylor Bros. v. CommissionerDocket No. 9021.United States Board of Tax Appeals9 B.T.A. 877; 1927 BTA LEXIS 2488; December 27, 1927, Promulgated *2488 Clarence I. Howell, C.P.A., for the petitioner. Brice Toole Esq., for the respondent. LANSD... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602934/ | DAVID W. LUPTON AND RUBYE L. LUPTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLupton v. CommissionerDocket No. 30039-85.United States Tax CourtT.C. Memo 1987-111; 1987 Tax Ct. Memo LEXIS 107; 53 T.C.M. (CCH) 249; T.C.M. (RIA) 87111; February 24, 1987. Joseph R. Gilsoul and R. Cody Mayo, Jr., for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602935/ | Record Realty Company, Petitioner, v. Commissioner of Internal Revenue, RespondentRecord Realty Co. v. CommissionerDocket No. 4292United States Tax Court6 T.C. 823; 1946 U.S. Tax Ct. LEXIS 220; April 25, 1946, Promulgated *220 Decision will be entered for the respondent. Petitioner's only asset, apartment house proper... | 01-04-2023 | 11-20-2020 |
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