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https://www.courtlistener.com/api/rest/v3/opinions/4602936/ | Jefferson Memorial Park v. Commissioner.Jefferson Memorial Park v. CommissionerDocket No. 3230-62.United States Tax CourtT.C. Memo 1963-32; 1963 Tax Ct. Memo LEXIS 312; 22 T.C.M. (CCH) 128; T.C.M. (RIA) 63032; February 5, 1963*312 Robert W. McWhinney, Esq., Frick Bldg., Pittsburgh, Pa., for the petitioner. H. Morrison... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602938/ | George Mackubin v. Commissioner.Mackubin v. CommissionerDocket No. 12566.United States Tax Court1948 Tax Ct. Memo LEXIS 197; 7 T.C.M. (CCH) 269; T.C.M. (RIA) 48072; May 5, 1948*197 John W. Cable, III, Esq., American Bldg., Baltimore, Md., and William F. Malone, Esq., for the petitioner. Paul E. Waring, Esq., for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602939/ | Robert E. Currie and Mickey Currie v. Commissioner.Currie v. CommissionerDocket No. 1294-67.United States Tax CourtT.C. Memo 1969-4; 1969 Tax Ct. Memo LEXIS 293; 28 T.C.M. (CCH) 12; T.C.M. (RIA) 69004; January 7, 1969, filed *293 Facts: Petitioner, a physician, resided on a ten-acre farm on which he raised dogs and po... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602941/ | CONLEY TIN FOIL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Conley Tin Foil Corp. v. CommissionerDocket No. 15693.United States Board of Tax Appeals17 B.T.A. 65; 1929 BTA LEXIS 2356; August 6, 1929, Promulgated *2356 1. A certain contract involved herein held to have cost the petitioner n... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602942/ | HIGGINBOTHAM-BAILEY-LOGAN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Higginbotham-Bailey-Logan Co. v. CommissionerDocket No. 4691.United States Board of Tax Appeals8 B.T.A. 566; 1927 BTA LEXIS 2842; October 7, 1927, Promulgated *2842 1. Petitioner reduced its gross sales by 50 per centum of the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602943/ | HARRY BROWDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrowder v. CommissionerDocket No. 29176-88United States Tax CourtT.C. Memo 1990-408; 1990 Tax Ct. Memo LEXIS 423; 60 T.C.M. (CCH) 386; T.C.M. (RIA) 90408; August 2, 1990, Filed *423 An appropriate order will be issued and decision will be entered ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602944/ | William Bernstein v. Commissioner.Bernstein v. CommissionerDocket No. 29332.United States Tax Court1952 Tax Ct. Memo LEXIS 330; 11 T.C.M. (CCH) 118; T.C.M. (RIA) 52031; February 8, 1952*330 Herrick K. Lidstone, Esq., for the petitioner. Arthur L. Nims, Esq., for the respondent. HARRON Memorandum Findings of Fact and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602946/ | Estate of Mrs. Sarah H. Bradley, Columbus Bank & Trust Co., W. C. Bradley, and Mrs. Elizabeth Bradley Turner, Executors v. Commissioner.Estate of Bradley v. CommissionerDocket No. 106452.United States Tax Court1943 Tax Ct. Memo LEXIS 163; 2 T.C.M. (CCH) 609; T.C.M. (RIA) 43382; August 6, 1943*163 John E. McClure, Esq.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602947/ | Union National Bank of Laredo v. Commissioner.Union Natl. Bank of Laredo v. CommissionerDocket No. 111551.United States Tax Court1943 Tax Ct. Memo LEXIS 73; 2 T.C.M. (CCH) 922; T.C.M. (RIA) 43465; October 21, 1943*73 Wesley E. Seale, Esq., and M. G. Eckhardt, Esq., for the petitioner. Stanley B. Anderson, Esq., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602948/ | WILLIAM W. BOLTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bolton v. CommissionerDocket No. 104299.United States Board of Tax Appeals45 B.T.A. 317; 1941 BTA LEXIS 1135; October 10, 1941, Promulgated *1135 TRUST INCOME - TAXABLE TO GRANTOR. - Income of a trust held not taxable to petitioner who was ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602950/ | Metropolitan Building Company, a Corporation in the Process of Voluntary Dissolution, Petitioner, v. Commissioner of Internal Revenue, RespondentMetropolitan Bldg. Co. v. CommissionerDocket No. 64913United States Tax Court31 T.C. 971; 1959 U.S. Tax Ct. LEXIS 241; February 11, 1959, Filed *241 Decision will be entered u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602960/ | THRIFT REALTY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thrift Realty Co. v. CommissionerDocket No. 50653.United States Board of Tax Appeals29 B.T.A. 545; 1933 BTA LEXIS 922; December 14, 1933, Promulgated 1933 BTA LEXIS 922">*922 Harry Troll Esq., for the petitioner. J. G. Gibbs, Esq., for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602961/ | MICHAEL ROCKIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRockin v. CommissionerDocket No. 2902-79United States Tax CourtT.C. Memo 1980-448; 1980 Tax Ct. Memo LEXIS 134; 41 T.C.M. 145; T.C.M. (RIA) 80448; October 7, 1980, Filed 1980 Tax Ct. Memo LEXIS 134">*134 Michael Rockin, pro se. Janet A. Engel, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602964/ | GOODELL-PRATT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Goodell-Pratt Co. v. CommissionerDocket No. 5884.United States Board of Tax Appeals6 B.T.A. 1235; 1927 BTA LEXIS 3304; May 4, 1927, Promulgated 1927 BTA LEXIS 3304">*3304 The findings of fact made by the Board in an earlier proceeding as to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602965/ | THOMAS A. SAFSTROM AND LANA G. SAFSTROM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSafstrom v. CommissionerDocket No. 7172-90United States Tax CourtT.C. Memo 1992-587; 1992 Tax Ct. Memo LEXIS 605; 64 T.C.M. 971; September 30, 1992, Filed 1992 Tax Ct. Memo LEXIS 605">*605 Held: As between petitioners an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602966/ | PULSAR COMPONENTS INTERNATIONAL, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPulsar Components Int'l v. CommissionerDocket No. 15172-92United States Tax CourtT.C. Memo 1993-492; 1993 Tax Ct. Memo LEXIS 502; 66 T.C.M. 1119; October 26, 1993, Filed 1993 Tax Ct. Memo LEXIS 502">*502 An order denying r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602969/ | HARRIS TRUST AND SAVINGS BANK, EXECUTOR OF THE ESTATE OF ALEXANDER FRIEND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Harris Trust & Sav. Bank v. CommissionerDocket No. 33885.United States Board of Tax Appeals24 B.T.A. 498; 1931 BTA LEXIS 1633; October 27, 1931, Promulgated 1931 BTA LEXIS 1633">*1633 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602971/ | Joseph V. Moriarty alias Michael and/or Michel Pitcher alias Joseph Petrick, Petitioner, v. Commissioner of Internal Revenue, RespondentMoriarty v. CommissionerDocket No. 16758United States Tax Court18 T.C. 327; 1952 U.S. Tax Ct. LEXIS 193; May 19, 1952, Promulgated 1952 U.S. Tax Ct. LEXIS 193">*193 Decision will be en... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602972/ | VINCENT D. BAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaker v. CommissionerDocket No. 1184-74.United States Tax CourtT.C. Memo 1976-93; 1976 Tax Ct. Memo LEXIS 310; 35 T.C.M. 396; T.C.M. (RIA) 760093; March 24, 1976, Filed Raymond E. Caruso, for the petitioner. Gerald J. O'Toole, for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602974/ | JOHN E. and CAROL B. CLARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JO ANN CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentClark v. CommissionerDocket Nos. 5810-79, 19122-80.United States Tax CourtT.C. Memo 1982-668; 1982 Tax Ct. Memo LEXIS 81; 45 T.C.M. 144; T.C.M. (RIA) 82668; No... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602975/ | Jack F. Morrison and Margaret V. Morrison, Petitioners v. Commissioner of Internal Revenue, RespondentMorrison v. CommissionerDocket No. 6895-70United States Tax Court59 T.C. 248; 1972 U.S. Tax Ct. LEXIS 25; November 15, 1972, Filed 1972 U.S. Tax Ct. LEXIS 25">*25 Decision will be entered under Rule 50. A and B, owner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602978/ | PERRY M. AND JANICE S. BROCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrock v. CommissionerDocket No. 10827-92United States Tax CourtT.C. Memo 1994-177; 1994 Tax Ct. Memo LEXIS 177; 67 T.C.M. 2729; April 20, 1994, Filed 1994 Tax Ct. Memo LEXIS 177">*177 Decision will be entered for respondent. For ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602980/ | C. F. BLANKE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blanke v. CommissionerDocket No. 12047.United States Board of Tax Appeals12 B.T.A. 833; 1928 BTA LEXIS 3455; June 25, 1928, Promulgated 1928 BTA LEXIS 3455">*3455 1. Evidence held insufficient to show that the respondent's determination of defi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602983/ | P.L.L. Scholarship Fund, Petitioner v. Commissioner of Internal Revenue, RespondentP.L.L. Scholarship Fund v. CommissionerDocket No. 29579-82XUnited States Tax Court82 T.C. 196; 1984 U.S. Tax Ct. LEXIS 115; 82 T.C. No. 17; January 26, 1984, Filed 1984 U.S. Tax Ct. LEXIS 115">*115 Decision will be entered for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602984/ | Hubert Transfer and Storage Company v. Commissioner.Hubert Transfer & Storage Co. v. CommissionerDocket Nos. 12078, 13229.United States Tax Court1948 Tax Ct. Memo LEXIS 224; 7 T.C.M. 171; T.C.M. (RIA) 48043; March 31, 19481948 Tax Ct. Memo LEXIS 224">*224 Held, on the facts, premium payments by petitioner during 1943 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602985/ | The Crowell-Collier Publishing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentCrowell-Collier Pub. Co. v. CommissionerDocket No. 40202United States Tax Court25 T.C. 1268; 1956 U.S. Tax Ct. LEXIS 236; March 19, 1956, Filed *1956 U.S. Tax Ct. LEXIS 236">*236 Decision will be entered under Rule 50. 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602986/ | Frank Paul Sylos, Sr. and Kathryn Sylos v. Commissioner.Sylos v. CommissionerDocket No. 1737-64.United States Tax CourtT.C. Memo 1966-151; 1966 Tax Ct. Memo LEXIS 132; 25 T.C.M. 806; T.C.M. (RIA) 66151; June 28, 19661966 Tax Ct. Memo LEXIS 132">*132 Frank Paul Sylos, Sr., pro se, 1029 Cornell Drive, Burbank, Calif. Ri... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602988/ | Richard A. Zaun, Petitioner v. Commissioner of Internal Revenue, Respondent; Lois Jean Zaun, Petitioner v. Commissioner of Internal Revenue, RespondentZaun v. CommissionerDocket Nos. 1941-71, 1942-71United States Tax Court62 T.C. 278; 1974 U.S. Tax Ct. LEXIS 99; 62 T.C. No. 33; June 3, 1974, Filed 1974 U.S. Tax Ct. LEX... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602989/ | Lellyett & Rogers, Inc. v. Commissioner.Lellyett & Rogers, Inc. v. CommissionerDocket No. 8310.United States Tax Court1946 Tax Ct. Memo LEXIS 54; 5 T.C.M. 884; T.C.M. (RIA) 46250; October 18, 19461946 Tax Ct. Memo LEXIS 54">*54 Upon the facts, held, the compensation paid petitioner's salesman and general manager was r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602991/ | John Wachtel Corporation v. Commissioner.John Wachtel Corp. v. CommissionerDocket No. 4764.United States Tax Court1945 Tax Ct. Memo LEXIS 131; 4 T.C.M. 768; T.C.M. (RIA) 45250; June 29, 1945James E. Bingham, Esq., and Mark M. Covert, C.P.A., for the petitioner. Lester M. Ponder, Esq., for the respondent. MELLOTTMemora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602994/ | Aqualane Shores, Inc., a Florida Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentAqualane Shores, Inc. v. CommissionerDocket No. 55278United States Tax Court30 T.C. 519; 1958 U.S. Tax Ct. LEXIS 181; May 29, 1958, Filed 1958 U.S. Tax Ct. LEXIS 181">*181 Decision will be entered under Rule 50. Th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602995/ | LAMAR A. MOSS & MAURINE E. MOSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoss v. CommissionerDocket No. 8546-73.United States Tax CourtT.C. Memo 1976-56; 1976 Tax Ct. Memo LEXIS 347; 35 T.C.M. 251; T.C.M. (RIA) 760056; March 1, 1976, Filed Lamar A. Moss, pro se. Marwin A. Batt, for the respondent. F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470633/ | NOTICE: All slip opinions and orders are subject to formal
revision and are superseded by the advance sheets and bound
volumes of the Official Reports. If you find a typographical
error or other formal error, please notify the Reporter of
Decisions, Supreme Judicial Court, John Adams Courthouse, 1
Pemberton Square, Sui... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4330443/ | JOSEPH L. BARNHILL, JR. AND CYNTHIA A. BARNHILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarnhill v. CommissionerDocket No. 17955-87.United States Tax CourtT.C. Memo 1996-97; 1996 Tax Ct. Memo LEXIS 92; 71 T.C.M. 2294; March 5, 1996, Filed 1996 Tax Ct. Memo LEXIS 92">*92 Decision will be entered und... | 01-04-2023 | 11-13-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4602997/ | GEORGE L. BARBER AND JOYCE I. BARBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarber v. CommissionerDocket No. 24302-86United States Tax CourtT.C. Memo 1991-301; 1991 Tax Ct. Memo LEXIS 347; 62 T.C.M. 66; T.C.M. (RIA) 91301; July 3, 1991, Filed 1991 Tax Ct. Memo LEXIS 347">*347 Decision will be ente... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602998/ | Lehigh Metals Company (a Corporation), Petitioner, v. Commissioner of Internal Revenue, RespondentLehigh Metals Co. v. CommissionerDocket No. 4871United States Tax Court6 T.C. 313; 1946 U.S. Tax Ct. LEXIS 284; February 28, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 284">*284 Decision will be entered under Rule 50. W, a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4602999/ | TCS MANUFACTURING, INC., EMPLOYEES PENSION TRUST, R. J. PEARSON, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTCS Mfg., Inc. v. CommissionerDocket No. 27722-88United States Tax CourtT.C. Memo 1990-601; 1990 Tax Ct. Memo LEXIS 676; 60 T.C.M. 1312; 12 Employee Benefits Cas. (BNA) 2829; T.C.M. (RIA) ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603000/ | RODNEY B. BURTON and PATRICIA L. BURTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurton v. CommissionerDocket No. 5407-73.United States Tax CourtT.C. Memo 1975-208; 1975 Tax Ct. Memo LEXIS 156; 34 T.C.M. 898; T.C.M. (RIA) 750208; June 30, 1975, Filed D. Alden Newland, for the petitioners. Thomas R. A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603001/ | MINNIE C. BRACKETT, ADMINISTRATRIX, ESTATE OF CHARLES H. BRACKETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. W. RAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brackett v. CommissionerDocket Nos. 29845, 29847.United States Board of Tax Appeals19 B.T.A. 1154; 1930 BTA LEXIS 2250; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603002/ | PINCUS BRECHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brecher v. CommissionerDocket No. 52741.United States Board of Tax Appeals27 B.T.A. 1108; 1933 BTA LEXIS 1252; April 6, 1933, Promulgated 1933 BTA LEXIS 1252">*1252 Leo Sobel, C.P.A., for the petitioner. John E. Marshall, Esq., for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603003/ | APPEAL OF FRED W. WARNER.Warner v. CommissionerDocket No. 3713.United States Board of Tax Appeals5 B.T.A. 963; 1926 BTA LEXIS 2726; December 30, 1926, Promulgated 1926 BTA LEXIS 2726">*2726 1. Taxpayer held to be a stockholder in a corporation which, for services rendered, issued stock in his name, but placed it in t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4330241/ | JOSEPH E. MACHADO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROBERT R. MACHADO AND KERRY S. MACHADO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMachado v. CommissionerDocket Nos. 17664-92, 17665-92.United States Tax CourtT.C. Memo 1995-526; 1995 Tax Ct. Memo LEXIS 524; 70 T.C.M. (CCH) ... | 01-04-2023 | 11-13-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4603053/ | BECKER BROTHERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Becker Bros. v. CommissionerDocket No. 16954.United States Board of Tax Appeals9 B.T.A. 1260; 1928 BTA LEXIS 4255; January 14, 1928, promulgated *4255 1. Certain distributions made by a corporation, held to have been distributions of both pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/396603/ | 663 F.2d 930
1981-2 Trade Cases 64,401
Ricky HASBROUCK, d/b/a Rick's Texaco; James O. Sills, d/b/aJim's Springhill Texaco Service; Alva N. Blue, d/b/a Blue'sTexaco; John W. Bevan, d/b/a Bevan's Texaco and Towing andBevan's Northwood Texaco; Ricky A. Rigg, d/b/a Five MileTexaco; Clifford N. Robinson, d/b/a Robinson's ... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4338647/ | THOMAS H. AND JANICE J. SCROGGINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentScroggins v. Comm'rDocket No. 13023-09.United States Tax CourtT.C. Memo 2011-103; 2011 Tax Ct. Memo LEXIS 101; 101 T.C.M. (CCH) 1498; May 18, 2011, Filed*101 Decision will be entered under Rule 155.R issued a notice of deficie... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4603055/ | Edwin Doty and Joyce Doty, Petitioners v. Commissioner of Internal Revenue, RespondentDoty v. CommissionerDocket No. 16089-80United States Tax Court81 T.C. 652; 1983 U.S. Tax Ct. LEXIS 26; 81 T.C. No. 38; September 28, 1983, Filed *26 Decision will be entered under Rule 155. Petitioner is the former wife of Charles M.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603056/ | ARTHUR R. JONES STNDICATE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Arthur R. Jones Syndicate v. CommissionerDocket No. 8343.United States Board of Tax Appeals5 B.T.A. 853; 1926 BTA LEXIS 2759; December 17, 1926, Promulgated *2759 Amounts paid by petitioner during the taxable year for the use of mon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470637/ | COURT OF APPEALS
EIGHTH DISTRICT OF TEXAS
EL PASO, TEXAS
YOLANDA PACHECO AND §
FERNANDO PACHECO, No. 08-19-00129-CV
... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603057/ | Estate of Frances B. Hodgkins, Deceased, Joan H. Gould and David L. Hodgkins, Executors v. Commissioner.Estate of Hodgkins v. CommissionerDocket No. 2780-63.United States Tax CourtT.C. Memo 1965-225; 1965 Tax Ct. Memo LEXIS 103; 24 T.C.M. (CCH) 1149; T.C.M. (RIA) 65225; August 20, 1965*103 In 1959 Frances B. Hodgkins ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603058/ | VIRGIL L. AND MIRIAM M. POWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPowell v. CommissionerDocket No. 18679-90United States Tax Court100 T.C. 77; 1993 U.S. Tax Ct. LEXIS 6; 100 T.C. No. 6; 16 Employee Benefits Cas. (BNA) 1379; February 2, 1993, Filed *6 Decision will be entered for petitioners. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603060/ | Theodore N. and Adeline M. Engdahl, Petitioners v. Commissioner of Internal Revenue, RespondentEngdahl v. CommissionerDocket No. 9912-75United States Tax Court72 T.C. 659; 1979 U.S. Tax Ct. LEXIS 92; July 11, 1979, Filed *92 Decision will be entered for the petitioners. Petitioners operated an American saddle-bred hor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603062/ | GARY W. CALLISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *Callison v. CommissionerDocket No. 14359-92United States Tax CourtT.C. Memo 1993-626; 1993 Tax Ct. Memo LEXIS 637; 66 T.C.M. (CCH) 1792; December 27, 1993, Filed *637 Decision will be entered under Rule 155. Gary W. Callison, pro se. For re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603063/ | CLYDE ROLAND AMSLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAmsler v. CommissionerDocket No. 17853-83.United States Tax CourtT.C. Memo 1986-185; 1986 Tax Ct. Memo LEXIS 426; 51 T.C.M. (CCH) 978; T.C.M. (RIA) 86185; May 5, 1986. *426 During the taxable years in issue, petitioner worked as a musician... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603065/ | James B. Stuart v. Commissioner.Stuart v. CommissionerDocket No. 84074.United States Tax CourtT.C. Memo 1960-194; 1960 Tax Ct. Memo LEXIS 95; 19 T.C.M. (CCH) 1011; T.C.M. (RIA) 60194; September 21, 1960*95 Held, respondent committed no error in disallowing $165 claimed by petitioner as a deduction for work clothing an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603066/ | John F. Douglas and Laura W. Douglas v. Commissioner.Douglas v. CommissionerDocket No. 64661.United States Tax CourtT.C. Memo 1958-35; 1958 Tax Ct. Memo LEXIS 195; 17 T.C.M. (CCH) 143; T.C.M. (RIA) 58035; February 28, 1958*195 Petitioner John F. Douglas was the majority stockholder of a corporation organized on Januar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603067/ | GILBERT L. LANE, SR. and VERA E. LANE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLane v. CommissionerDocket No. 10438-77.United States Tax CourtT.C. Memo 1980-502; 1980 Tax Ct. Memo LEXIS 83; 41 T.C.M. (CCH) 347; T.C.M. (RIA) 80502; November 10, 1980, Filed *83 Held, part of the underpayment of petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603070/ | MELVILLE W. THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thompson v. CommissionerDocket No. 23609.United States Board of Tax Appeals18 B.T.A. 1192; 1930 BTA LEXIS 2502; February 17, 1930, Promulgated *2502 1. The books of the partnership of Thompson & Black of which the petitioner was a membe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603072/ | DAVID B. BLEAVINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBleavins v. CommissionerDocket No. 19353-90United States Tax CourtT.C. Memo 1991-221; 1991 Tax Ct. Memo LEXIS 243; 61 T.C.M. (CCH) 2643; T.C.M. (RIA) 91221; May 21, 1991, Filed *243 An order of dismissal will be entered. Bradford E. Henschel,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603074/ | H. B. LEARY, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MYRA L. LEARY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Leary v. CommissionerDocket Nos. 76845, 76846.United States Board of Tax Appeals34 B.T.A. 1206; 1936 BTA LEXIS 586; October 22, 1936, Promulgated *586 A Maryland co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603076/ | EDWARD F. SLECHTER, SR. AND RITA M. SLECHTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSlechter v. CommissionerDocket No. 30602-86.United States Tax CourtT.C. Memo 1987-528; 1987 Tax Ct. Memo LEXIS 520; 54 T.C.M. (CCH) 897; T.C.M. (RIA) 87528; October 19, 1987. Edward F. Slechter, Sr., pro se. John W... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603077/ | JOSEPH S. METCALFE and VELMA G. METCALFE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMetcalfe v. CommissionerDocket No. 9243-79.United States Tax CourtT.C. Memo 1982-273; 1982 Tax Ct. Memo LEXIS 470; 43 T.C.M. (CCH) 1393; T.C.M. (RIA) 82273; May 18, 1982. *470 Petitioner entered into a nonqualified de... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603079/ | NORMAN THOMAS and EARLYNE THOMAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThomas v. CommissionerDocket No. 13235-78.United States Tax CourtT.C. Memo 1980-359; 1980 Tax Ct. Memo LEXIS 226; 40 T.C.M. (CCH) 1145; T.C.M. (RIA) 80359; September 8, 1980, Filed Norman Thomas, pro se. William P. Hardeman, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603080/ | West Dodd Lightning Conductor Corporation v. Commissioner.West Dodd Lightning Conductor Corp. v. CommissionerDocket No. 10357.United States Tax Court1948 Tax Ct. Memo LEXIS 156; 7 T.C.M. (CCH) 374; T.C.M. (RIA) 48111; June 23, 1948*156 Daniel A. Taylor, Esq., for the petitioner. Jackson L. Boughner, Esq., for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603081/ | LOUIS HURWITZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hurwitz v. CommissionerDocket No. 24872.United States Board of Tax Appeals16 B.T.A. 136; 1929 BTA LEXIS 2636; April 23, 1929, Promulgated *2636 The petitioner having failed to show the cost of stock in trade and the value of the note received b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603082/ | John E. Adams and Phyllis E. Adams, Petitioners v. Commissioner of Internal Revenue, RespondentAdams v. CommissionerDocket No. 7047-76United States Tax Court71 T.C. 477; 1978 U.S. Tax Ct. LEXIS 3; December 28, 1978, Filed *3 Decision will be entered for the respondent. Petitioner, one of four interns in a 125-patient ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603085/ | Richard M. Gooding and Marcella M. Gooding, Petitioners, v. Commissioner of Internal Revenue, RespondentGooding v. CommissionerDocket No. 54671United States Tax Court27 T.C. 627; 1956 U.S. Tax Ct. LEXIS 1; December 31, 1956, Filed *1 Decision will be entered under Rule 50. An individual who was domiciled in the State ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603086/ | Peter Van Vlaanderen, Petitioner, v. Commissioner of Internal Revenue, RespondentVan Vlaanderen v. CommissionerDocket No. 14130United States Tax Court10 T.C. 706; 1948 U.S. Tax Ct. LEXIS 209; April 28, 1948, Promulgated *209 Decision will be entered under Rule 50. Payments to divorced wife in excess of amount required... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603088/ | Appeal of ED C. LASATER and MARY M. LASATER.Lasater v. CommissionerDocket No. 906.United States Board of Tax Appeals1 B.T.A. 956; 1925 BTA LEXIS 2749; April 6, 1925, decided Submitted February 17, 1925. *2749 Under the provisions of the reveune Act of 1918 a so-called bad debt is an allowable deduction from gross inc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603090/ | FARMERS' CO-OPERATIVE MILK CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farmers' Co-operative Milk Co. v. CommissionerDocket No. 11452.United States Board of Tax Appeals9 B.T.A. 696; 1927 BTA LEXIS 2526; December 20, 1927, Promulgated *2526 1. Exempt Corporations. - The evidence does not sho... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603093/ | James Phelan & Company, Inc. v. Commissioner.James Phelan & Co. v. CommissionerDocket No. 78911.United States Tax CourtT.C. Memo 1960-286; 1960 Tax Ct. Memo LEXIS 9; 19 T.C.M. (CCH) 1566; T.C.M. (RIA) 60286; December 30, 1960*9 James F. Mazyck, Esq., 80 Federal St., Boston, Mass., for the petitioner. Charles T. Shea, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603095/ | GEORGE V. ROTAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLOTTE ROTAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rotan v. CommissionerDocket Nos. 24825, 24826.United States Board of Tax Appeals17 B.T.A. 1192; 1929 BTA LEXIS 2180; October 31, 1929, Promulgated *2180 Where an i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603096/ | MELVIN V. GORDON and BARBARA M. GORDON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGordon v. CommissionerDocket No. 18081-83.United States Tax CourtT.C. Memo 1985-266; 1985 Tax Ct. Memo LEXIS 370; 50 T.C.M. (CCH) 27; T.C.M. (RIA) 85266; June 3, 1985. Melvin M. Gordon and Barbara M. Gordon, pro se. Roge... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603099/ | Northwest Casualty Company, Petitioner, v. Commissioner of Internal Revenue, RespondentNorthwest Casualty Co. v. CommissionerDocket No. 37122United States Tax Court29 T.C. 573; 1957 U.S. Tax Ct. LEXIS 7; December 30, 1957, Filed *7 Decision will be entered for the respondent. 1. Petitioner commenced business in 1928 a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603100/ | COLE L. BLEASE AND LILLIE S. BLEASE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blease v. CommissionerDocket No. 23765.United States Board of Tax Appeals16 B.T.A. 972; 1929 BTA LEXIS 2480; June 10, 1929, Promulgated *2480 1. Where one agreed to reimburse a taxapyer for attention, care and nursing, a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603101/ | FLORENCE A. FOSTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Foster v. CommissionerDocket No. 17414.United States Board of Tax Appeals18 B.T.A. 819; 1930 BTA LEXIS 2583; January 15, 1930, Promulgated *2583 1. TIMBER CONTRACT. - Where the owner of standing timber in Texas entered into a contract to ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4340268/ | T.C. Memo. 2016-59
UNITED STATES TAX COURT
BRENDA KAPPOS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11860-14. Filed March 31, 2016.
Brenda Kappos, pro se.
Bryan J. Dotson, for responden... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4603050/ | David M. Roberson and Ethel G. Roberson v. Commissioner. David M. Roberson v. Commissioner.Roberson v. CommissionerDocket Nos. 35590, 55996, 55997, 70170.United States Tax CourtT.C. Memo 1961-1; 1961 Tax Ct. Memo LEXIS 347; 20 T.C.M. 1; T.C.M. (RIA) 61001; January 9, 19611961 Tax Ct. Memo LEXIS 347">*347 Reconstructio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603051/ | F. Payson and Mary K. Todd v. Commissioner.Todd v. CommissionerDocket No. 646-64.United States Tax CourtT.C. Memo 1966-212; 1966 Tax Ct. Memo LEXIS 71; 25 T.C.M. 1099; T.C.M. (RIA) 66212; September 28, 19661966 Tax Ct. Memo LEXIS 71">*71 Held, on the facts presented: (1) That petitioner did not realize ordinary taxabl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603052/ | Louis Halle, Petitioner, v. Commissioner of Internal Revenue, RespondentHalle v. CommissionerDocket No. 3705United States Tax Court7 T.C. 245; 1946 U.S. Tax Ct. LEXIS 139; June 27, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 139">*139 Decision will be entered under Rule 50. 1. Burden of Proof. -- The petitioner does not... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603102/ | John Kelley Company, Petitioner, v. Commissioner of Internal Revenue, RespondentJohn Kelley Co. v. CommissionerDocket No. 109088United States Tax Court1 T.C. 457; 1943 U.S. Tax Ct. LEXIS 254; January 15, 1943, Promulgated *254 Decision will be entered under Rule 50. Petitioner in 1937 issued "20 year 8% income debentu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470640/ | 2020 WI 1
SUPREME COURT OF WISCONSIN
CASE NO.: 2017AP2292-CR
COMPLETE TITLE: State of Wisconsin,
Plaintiff-Respondent,
v.
Donavinn D. Coffee,
Defendan... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470641/ | 2020 WI 2
SUPREME COURT OF WISCONSIN
CASE NO.: 2017AP2361
COMPLETE TITLE: Chris Hinrichs and Autovation Limited,
Plaintiffs-Appellants-Petitioners,
v.
The DOW Chemical Company d/b/a ... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470642/ | Case: 19-10489 Date Filed: 01/09/2020 Page: 1 of 4
[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
________________________
No. 19-10489
... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4347183/ | Order Michigan Supreme Court
Lansing, Michigan
December 4, 2018 ... | 01-04-2023 | 12-05-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4331336/ | STANLEY L. WADE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; STANLEY L. AND JANET WADE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWade v. CommissionerDocket Nos. 4623-94, 4703-94United States Tax CourtT.C. Memo 1997-374; 1997 Tax Ct. Memo LEXIS 445; 74 T.C.M. (CCH) 326; T.C.M. (RIA) 973... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4603103/ | ESTATE OF GRAFTON G. BURGESS, DECEASED, KENNETH D. THOMAS, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Estate of Burgess v. CommissionerDocket No. 8118-76.United States Tax CourtT.C. Memo 1979-80; 1979 Tax Ct. Memo LEXIS 445; 38 T.C.M. (CCH) 335; T.C.M. (RIA) 79080; March 12, 1979, Filed *445 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603104/ | Estate of John Halliday Denbigh by Basil Kennedy Denbigh, Administrator With the Will Annexed of the Estate of Said Deceased, Petitioner, v. Commissioner of Internal Revenue, RespondentDenbigh v. CommissionerDocket No. 8317United States Tax Court7 T.C. 387; 1946 U.S. Tax Ct. LEXIS 124; July 23, 1946, Promulgated *124 D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4334529/ | DAVID RUSSELL JACOBSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJacobson v. Comm'rNo. 11372-01 United States Tax CourtT.C. Memo 2003-227; 2003 Tax Ct. Memo LEXIS 225; 86 T.C.M. (CCH) 204; T.C.M. (RIA) 55249; July 30, 2003, Filed *225 Petitioner was not entitled to deduct for 1993 certain claimed char... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4603105/ | ION Z. JOSAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJosan v. CommissionerDocket No. 7629-72.United States Tax CourtT.C. Memo 1974-144; 1974 Tax Ct. Memo LEXIS 175; 33 T.C.M. (CCH) 645; T.C.M. (RIA) 74144; June 6, 1974, Filed. Ion Z. Josan, pro se. Harry Hoskins, for the respondent. SCOTT MEMORAND... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603106/ | THE R. G. BENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.R. G. Bent Co. v. CommissionerDocket Nos. 57312, 59796.United States Board of Tax Appeals26 B.T.A. 1369; 1932 BTA LEXIS 1159; October 26, 1932, Promulgated *1159 Where the petitioner filed its returns for the years 1928 and 1929 on the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603107/ | J. H. MITCHELL, JR. AND BLANCHE S. MITCHELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMitchell v. CommissionerDocket No. 11697-86United States Tax CourtT.C. Memo 1991-188; 1991 Tax Ct. Memo LEXIS 215; 61 T.C.M. (CCH) 2501; T.C.M. (RIA) 91188; April 29, 1991, Filed *215 Decision will be entered for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603109/ | Alice L. Heath, Petitioner, v. Commissioner of Internal Revenue, RespondentHeath v. CommissionerDocket No. 23460United States Tax Court30 T.C. 339; 1958 U.S. Tax Ct. LEXIS 187; May 22, 1958, Filed *187 Decision will be entered under Rule 50. Alimony -- Amounts Received by Wife under Agreement after Divorce. -- Amounts... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603112/ | JOHN IKE GRIFFITH AND EFFIE MERLE GRIFFITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGriffith v. CommissionerDocket No. 4407-73.United States Tax CourtT.C. Memo 1985-215; 1985 Tax Ct. Memo LEXIS 417; 49 T.C.M. (CCH) 1399; T.C.M. (RIA) 85215; May 6, 1985. John*418 Ike Griffith, pro se. Frank Simmons,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603113/ | REYNOLD C. MERRILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMerrill v. Comm'rDocket Nos. 5130-73, 2994-74. United States Tax CourtT.C. Memo 1975-147; 1975 Tax Ct. Memo LEXIS 223; 34 T.C.M. (CCH) 688; T.C.M. (RIA) 750147; May 19, 1975, Filed Reynold C. Merrill, pro se. Karin Skeen and Warren Nemiroff,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603114/ | Len Sampson Crane v. Commissioner.Crane v. CommissionerDocket Nos. 31486, 34166.United States Tax Court1952 Tax Ct. Memo LEXIS 214; 11 T.C.M. (CCH) 516; T.C.M. (RIA) 52148; May 21, 1952*214 Neal Herring, Esq., 1601 William-Olive Bldg., Atlanta, Ga., for the petitioner. Ralph V. Bradbury, Jr., Esq., for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603116/ | Lee Aleyner v. Commissioner.Aleyner v. CommissionerDocket No. 22333.United States Tax Court1951 Tax Ct. Memo LEXIS 196; 10 T.C.M. (CCH) 562; T.C.M. (RIA) 51179; June 14, 1951Max K. Ehrlich, Esq., 185 Montague St., Brooklyn, N. Y., for the petitioner. John J. Madden, Esq., for the respondent. TURNER Memorandum Findings... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603118/ | CHURCH E. MURDOCK, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMurdock v. CommissionerDocket No. 12743-78.United States Tax CourtT.C. Memo 1984-655; 1984 Tax Ct. Memo LEXIS 17; 49 T.C.M. (CCH) 335; T.C.M. (RIA) 84655; December 19, 1984. Church E. Murdock, Jr., pro se. Marsha R. Yowell and Shufford A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603119/ | DONALD G. NOVACK AND TRUDI S. NOVACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNovack v. CommissionerDocket Nos. 25911-86; 25912-86United States Tax CourtT.C. Memo 1989-538; 1989 Tax Ct. Memo LEXIS 538; 58 T.C.M. (CCH) 288; T.C.M. (RIA) 89538; September 28, 1989; As corrected October 12, 1989 Jack Elo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603121/ | HENRY G. ROSS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; SANDRA ROSS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoss v. CommissionerDocket Nos. 10127-82, 10144-82.United States Tax CourtT.C. Memo 1984-27; 1984 Tax Ct. Memo LEXIS 646; 47 T.C.M. (CCH) 920; T.C.M. (RIA) 84027; January 12,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603124/ | The Pancoast Hotel Company, Petitioner, v. Commissioner of Internal Revenue, RespondentPancoast Hotel Co. v. CommissionerDocket No. 110328United States Tax Court2 T.C. 362; 1943 U.S. Tax Ct. LEXIS 108; June 30, 1943, Promulgated *108 Decision will be entered under Rule 50. 1. The holder of petitioner's bonds voluntari... | 01-04-2023 | 11-20-2020 |
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