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https://www.courtlistener.com/api/rest/v3/opinions/4603126/ | The Texas Company (Caribbean) Ltd., Petitioner, v. Commissioner of Internal Revenue, RespondentTexas Co. v. CommissionerDocket No. 17621United States Tax Court12 T.C. 925; 1949 U.S. Tax Ct. LEXIS 186; May 31, 1949, Promulgated *186 Decision will be entered for the petitioner. Petitioner corporation, on an accrual basi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603127/ | TERRY L. HODGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHodge v. CommissionerDocket No. 19349-82.United States Tax CourtT.C. Memo 1984-109; 1984 Tax Ct. Memo LEXIS 562; 47 T.C.M. (CCH) 1221; T.C.M. (RIA) 84109; March 6, 1984. Terry L. Hodge, pro se. Lottie Cohen, for the respondent. DAWSONMEMORANDU... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603128/ | Amsterdam Building Company v. Commissioner.Amsterdam Bldg. Co. v. CommissionerDocket No. 235.United States Tax Court1944 Tax Ct. Memo LEXIS 373; 3 T.C.M. (CCH) 127; T.C.M. (RIA) 44038; February 10, 1944*373 Albert Foreman, Esq., 521 Fifth Ave., New York, N. Y., for the petitioner. F. S. Gettle, Esq., for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603129/ | GREENE & GREENE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Greene & Greene v. CommissionerDocket No. 10132.United States Board of Tax Appeals11 B.T.A. 643; 1928 BTA LEXIS 3755; April 17, 1928, Promulgated *3755 Certain amounts paid by a corporation to its president during his lifetime and to his esta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603136/ | John D. Gray and Elizabeth N. Gray, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentGray v. CommissionerDocket Nos. 2376-68, 2377-68, 2378-68, 2379-68, 2380-68, 2381-68United States Tax Court71 T.C. 719; 1979 U.S. Tax Ct. LEXIS 180; February 1, 1979, Filed *180 Decisions will be entered under Rule ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603137/ | THE MINNEQUA BANK OF PUEBLO, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Minnequa Bank of Pueblo v. CommissionerDocket Nos. 2866-79, 2867-79, 2868-79, 2869-79.United States Tax CourtT.C. Memo 1982-86; 1982 Tax Ct. Memo LEXIS 663; 43 T.C.M. (CCH) 591; T.C.M. (RIA) 82086; February 18, 1982. Dou... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603138/ | William A. James and Beryl N. James, Petitioners v. Commissioner of Internal Revenue, Respondent; C. N. Talbot and Lula E. Talbot, Petitioners v. Commissioner of Internal Revenue, RespondentJames v. CommissionerDocket Nos. 3165-67, 5153-67United States Tax Court53 T.C. 63; 1969 U.S. Tax Ct. LEXIS 38; October 23, 1969, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603140/ | Harry Lang Manufacturing Company, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentHarry Lang Mfg. Co. v. CommissionerDocket Nos. 26689, 25640, 25641United States Tax Court19 T.C. 567; 1952 U.S. Tax Ct. LEXIS 6; December 30, 1952, Promulgated *6 Decisions will be entered for the respondent. Petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603141/ | E. T. SCHULER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schuler v. CommissionerDocket Nos. 51237, 54775, 63736.United States Board of Tax Appeals29 B.T.A. 415; 1933 BTA LEXIS 948; November 23, 1933, Promulgated *948 1. The petitioner was president and general manager of a family corporation which h... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603143/ | Leonard Rosen, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentRosen v. CommissionerDocket Nos. 3200-65, 3201-65, 3202-65, 3203-65United States Tax Court48 T.C. 834; 1967 U.S. Tax Ct. LEXIS 43; September 15, 1967, Filed *43 Decisions will be entered for the respondent. Ts made gifts of corporate s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603145/ | Difco Laboratories, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentDifco Laboratories, Inc. v. CommissionerDocket No. 12168United States Tax Court10 T.C. 660; 1948 U.S. Tax Ct. LEXIS 217; April 20, 1948, Promulgated *217 Decision will be entered under Rule 50. 1. The Commissioner determined a deficie... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603146/ | WILLIAM GELLER and DORIS GELLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGeller v. Comm'rDocket No. 4046-73. United States Tax CourtT.C. Memo 1976-257; 1976 Tax Ct. Memo LEXIS 146; 35 T.C.M. (CCH) 1122; T.C.M. (RIA) 760257; August 18, 1976, Filed William Geller, pro se. Gordon W. Cook and Larry Kar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603149/ | Max Manne v. Commissioner.Manne v. CommissionerDocket No. 4702.United States Tax Court1945 Tax Ct. Memo LEXIS 184; 4 T.C.M. (CCH) 557; T.C.M. (RIA) 45185; May 28, 1945Karol A. Korngold, Esq., 208 North Broadway, St. Louis 2. Mo., for the petitioner. Harlow B. King, Esq., for the respondent. OPPERMemorandum Opinion OPP... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603153/ | Hughes & Hatcher, Inc., a Michigan Corporation v. Commissioner.Hughes & Hatcher, Inc. v. CommissionerDocket No. 2549.United States Tax Court1945 Tax Ct. Memo LEXIS 247; 4 T.C.M. (CCH) 369; T.C.M. (RIA) 45120; April 6, 1945Lester S. Smith, Esq., and Jason L. Honigman, Esq., 2230 Buhl Bldg., Detroit, Mich., for the petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603154/ | L. A. MERAUX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. L. A. MERAUX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Meraux v. CommissionerDocket Nos. 82461, 82462.United States Board of Tax Appeals38 B.T.A. 200; 1938 BTA LEXIS 900; July 28, 1938, Promulgated *900 1. The propriet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603155/ | CONCRETE INDUSTRIES CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Concrete Industries Co. v. CommissionerDocket No. 26126.United States Board of Tax Appeals19 B.T.A. 655; 1930 BTA LEXIS 2356; April 22, 1930, Promulgated *2356 Petitioner held to be liable as a transferee of the Fairlawn Sand & Gravel... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603156/ | JOHN T. LEMAY AND YVONNE P. LEMAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLemay v. CommissionerDocket No. 31147-85.United States Tax CourtT.C. Memo 1987-256; 1987 Tax Ct. Memo LEXIS 255; 53 T.C.M. (CCH) 862; T.C.M. (RIA) 87256; May 19, 1987. C. Jerre Lloyd, for the petitioners. Timothy W. Burgmeier... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603161/ | STANDARD KNITTING MILLS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Standard Knitting Mills v. CommissionerDocket No. 100834.United States Board of Tax Appeals47 B.T.A. 295; 1942 BTA LEXIS 705; July 14, 1942, Promulgated *705 The petitioner spun yarn from baled lint cotton; also purchased cotton... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603163/ | Syrang Aero Club, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentSyrang Aero Club, Inc. v. CommissionerDocket No. 13244-78XUnited States Tax Court73 T.C. 717; 1980 U.S. Tax Ct. LEXIS 201; January 17, 1980, Filed *201 Decision will be entered for the respondent. Petitioner, a New York not-for-profit co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603165/ | Tampa & Gulf Coast Railroad Company, Petitioner v. Commissioner of Internal Revenue, RespondentTampa & G. C. R. Co. v. CommissionerDocket No. 6021-69United States Tax Court56 T.C. 1393; 1971 U.S. Tax Ct. LEXIS 48; September 30, 1971, Filed *48 Decision will be entered under Rule 50. Petitioner deducted accrued but unp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603166/ | PETROLEUM EXPLORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Petroleum Exploration v. CommissionerDocket Nos. 43480, 49339.United States Board of Tax Appeals23 B.T.A. 890; 1931 BTA LEXIS 1800; June 29, 1931, Promulgated *1800 DEDUCTION - DEPRECIATION. - Amounts expended by petitioner during 1925,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603168/ | FARMERS' LOAN & TRUST CO., EXECUTOR OF THE WILL OF JAMES A. BENEDICT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farmers' Loan & Trust Co. v. CommissionerDocket No. 21621.United States Board of Tax Appeals16 B.T.A. 438; 1929 BTA LEXIS 2588; May 9, 1929, Promulgated *2588 Gift held not intended to take... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603169/ | The Estate of Grace E. Lang, Deceased; Richard E. Lang, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Lang v. CommissionerDocket Nos. 7777-72, 8176-72United States Tax Court64 T.C. 404; 1975 U.S. Tax Ct. LEXIS 130; June 12, 1975, Filed *130 Decisions will be entered under Rule 155. Dece... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603173/ | IRVONA COAL & COKE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Irvona Coal & Coke Co. v. CommissionerDocket No. 23184.United States Board of Tax Appeals18 B.T.A. 298; 1929 BTA LEXIS 2084; November 20, 1929, Promulgated *2084 Collection of deficiency held to be barred by statute. Lee I. Park, Esq.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603175/ | SELDON B. GRAHAM, JR. & PATRICIA N. GRAHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGraham v. CommissionerDocket No. 17795-94United States Tax CourtT.C. Memo 1995-114; 1995 Tax Ct. Memo LEXIS 123; 69 T.C.M. (CCH) 2126; March 21, 1995, Filed *123 An order granting respondent's Motion for Summary Judg... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603178/ | Tobe C. and Julie Deutschmann v. Commissioner.Deutschmann v. CommissionerDocket No. 1272-65.United States Tax CourtT.C. Memo 1966-229; 1966 Tax Ct. Memo LEXIS 55; 25 T.C.M. (CCH) 1188; T.C.M. (RIA) 66229; October 19, 1966*55 Capital gains v. ordinary income: Employment contract: Covenant not to compete: Sales of capit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603179/ | Roy Keeton and Shirley K. Keeton, Petitioners v. Commissioner of Internal Revenue, RespondentKeeton v. CommissionerDocket No. 7955-77United States Tax Court74 T.C. 377; 1980 U.S. Tax Ct. LEXIS 132; May 21, 1980, Filed *132 An appropriate order of dismissal will be entered. Petitioners were criminally convicted for Fed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603180/ | Charles Stewart Mott v. Commissioner.Mott v. CommissionerDocket No. 108611.United States Tax Court1943 Tax Ct. Memo LEXIS 522; 1 T.C.M. (CCH) 356; T.C.M. (RIA) 43011; January 6, 1943*522 E. F. Colladay, Esq., 1331 G St., N.W., Washington, D.C., Wilton H. Wallace, Esq., 1331 G St., N.W., Washington, D.C., and Roy E. Br... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603182/ | JAMES E. MILLER AND YVONNE H. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 14856-81.United States Tax CourtT.C. Memo 1984-336; 1984 Tax Ct. Memo LEXIS 336; 48 T.C.M. (CCH) 409; T.C.M. (RIA) 840336; July 2, 1984. John P. Mahoney, for the petitioners. Carol A. Szcze... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603183/ | Nelson Specialty Corporation (Formerly Nelson Specialty Welding Equipment Corporation), Petitioner, v. Commissioner of Internal Revenue, RespondentNelson Specialty Corp. v. CommissionerDocket No. 43047United States Tax Court26 T.C. 204; 1956 U.S. Tax Ct. LEXIS 202; April 30, 1956, Filed *202 Decision will be entered fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603185/ | WILLIAM R. SAUNDERS and MARY J. SAUNDERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSaunders v. CommissionerDocket No. 1236-75United States Tax CourtT.C. Memo 1977-427; 1977 Tax Ct. Memo LEXIS 16; 36 T.C.M. (CCH) 1746; T.C.M. (RIA) 770427; December 19, 1977, Filed J. S. Dworkin, for the petitioners. J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603188/ | Albert W. Russel v. Commissioner.Russel v. CommissionerDocket No. 2400.United States Tax Court1944 Tax Ct. Memo LEXIS 152; 3 T.C.M. (CCH) 817; T.C.M. (RIA) 44266; August 4, 1944*152 Pursuant to a plan of reorganization under Sec. 77B of the National Bankruptcy Act approved by the court, the petitioner contributed one ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603189/ | ESTATE OF LOUIS D. WHITEHEAD, DECEASED, W. H. WARDLAW, INDEPENDENT EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Whitehead v. CommissionerDocket No. 2536-72.United States Tax CourtT.C. Memo 1974-53; 1974 Tax Ct. Memo LEXIS 264; 33 T.C.M. (CCH) 253; T.C.M. (RIA) 74053; March 5, 1974, File... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603191/ | APPEAL OF WALDRON CO.Waldron Co. v. CommissionerDocket No. 2598.United States Board of Tax Appeals2 B.T.A. 715; 1925 BTA LEXIS 2289; September 30, 1925, Decided Submitted June 20, 1925. *2289 S. M. Bruce and W. T. Beeks, Esqs., for the taxpayer. John D. Foley, Esq., for the Commissioner. *716 Before GRAUPNER, TRAMM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603192/ | WILLIAM RHINELANDER STEWART, JR., AND SPOTSWOOD D. BOWERS, EXECUTORS UNDER THE WILL OF WILLIAM RHINELANDER STEWART, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stewart v. CommissionerDocket No. 67776.United States Board of Tax Appeals31 B.T.A. 201; 1934 BTA LEXIS 1133; September 27, 1934, Pro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603193/ | GEORGE B. and BERNELL L. CRABTREE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrabtree v. CommissionerDocket No. 7985-78.United States Tax CourtT.C. Memo 1984-450; 1984 Tax Ct. Memo LEXIS 224; 48 T.C.M. (CCH) 948; T.C.M. (RIA) 84450; August 27, 1984. *224 During 1973, 1974, and 1975, P engaged in tran... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603194/ | ORVILLETTA, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WALKPETE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Orvilletta, Inc. v. CommissionerDocket Nos. 107202, 107203.United States Board of Tax Appeals47 B.T.A. 10; 1942 BTA LEXIS 746; June 3, 1942, Promulgated *746 Petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603196/ | FRITZSCHE DODGE & OLCOTT, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFritzsche Dodge & Olcott, Inc. v. CommissionerDocket No. 1494-79.United States Tax CourtT.C. Memo 1983-56; 1983 Tax Ct. Memo LEXIS 734; 45 T.C.M. (CCH) 607; T.C.M. (RIA) 83056; January 31, 1983. Paul D. Seghers and Joseph M. Pers... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603197/ | J. HOWARD COOMBS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Coombs v. CommissionerDocket Nos. 28774, 32875.United States Board of Tax Appeals20 B.T.A. 1021; 1930 BTA LEXIS 1982; September 26, 1930, Promulgated *1982 The evidence does not establish that the Commissioner erred in including in the petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603199/ | Allstate Fire Insurance Company, Petitioner v. Commissioner of Internal Revenue, RespondentAllstate Fire Ins. Co. v. CommissionerDocket No. 4812-64United States Tax Court47 T.C. 237; 1966 U.S. Tax Ct. LEXIS 13; December 2, 1966, Filed *13 Decision will be entered under Rule 50. Held, that petitioner, a casualty insura... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603201/ | GARY D. EDGMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEdgmon v. CommissionerDocket No. 30587-88United States Tax CourtT.C. Memo 1990-344; 1990 Tax Ct. Memo LEXIS 371; 60 T.C.M. (CCH) 68; T.C.M. (RIA) 90344; July 9, 1990, Filed *371 Decision will be entered under Rule 155. Gary D. Edgmon, pro se. Ga... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603202/ | Gilbert Herndon v. Commissioner. G. Herndon v. Commissioner. Sarah Herndon v. Commissioner.Herndon v. CommissionerDocket Nos. 12587, 12588, 12589, 12590.United States Tax Court1948 Tax Ct. Memo LEXIS 247; 7 T.C.M. (CCH) 125; T.C.M. (RIA) 48030; February 26, 1948Homer J. Fisher, Esq., for the petitioners. J. Marvin Kell... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603203/ | John B. Hynes, Jr., and Marie T. Hynes, Petitioners v. Commissioner of Internal Revenue, Respondent; John B. Hynes, Jr., Individually and as Trustee, Wood Song Village Trust, and Marie T. Hynes, Individually, Petitioners v. Commissioner of Internal Revenue, RespondentHynes v. CommissionerDocket Nos. 6852-76, 13886-78Un... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603206/ | Frank D. Sparks and Emily J. Sparks, Petitioners v. Commissioner of Internal Revenue, RespondentSparks v. CommissionerDocket No. 42022-85United States Tax Court87 T.C. 1279; 1986 U.S. Tax Ct. LEXIS 9; 87 T.C. No. 74; December 8, 1986, Filed *9 Ps are partners in the Project Omega Limited Partnership (the partnership).... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603207/ | THELMA L. CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentClark v. CommissionerDocket No. 10318-77.United States Tax CourtT.C. Memo 1978-356; 1978 Tax Ct. Memo LEXIS 154; 37 T.C.M. (CCH) 1492; T.C.M. (RIA) 78356; September 12, 1978, Filed Ronald I. Vails, Sr., for the petitioner. David J. Duez, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603208/ | ESTATE OF JAMES A. ELKINS, JR., DECEASED, MARGARET ELISE JOSEPH AND LESLIE KEITH SASSER, INDEPENDENT EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Elkins v. Comm'rDocket No. 16597-10.United States Tax Court140 T.C. 86; 2013 U.S. Tax Ct. LEXIS 6; 140 T.C. No. 5; March 11, 2013, Filed*6 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603210/ | REDLICK-NEWMAN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Redlick-Newman Co. v. CommissionerDocket Nos. 3537, 10386.United States Board of Tax Appeals8 B.T.A. 719; 1927 BTA LEXIS 2819; October 10, 1927, Promulgated *2819 During the years on appeal, petitioner was regularly engaged in selling pers... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603211/ | RINES REAL ESTATE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rines Real Estate Co. v. CommissionerDocket Nos. 13157, 28117.United States Board of Tax Appeals12 B.T.A. 1370; 1928 BTA LEXIS 3358; July 16, 1928, Promulgated *3358 Where the respondent makes affirmative allegations in support of an is... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603213/ | Mildred L. Clarke, Transferee v. Commissioner.Clarke v. CommissionerDocket No. 19871.United States Tax Court1950 Tax Ct. Memo LEXIS 92; 9 T.C.M. (CCH) 826; T.C.M. (RIA) 50228; September 22, 1950Briggs G. Simpich, Esq., 837 Woodward Bldg., Washington 5, D.C., and Walter H. Murphy, Esq., Central Bank Bldg., Lynn, Mass., ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603151/ | INDUSTRIAL LOAN & INVESTMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Industrial Loan & Inv. Co. v. CommissionerDocket No. 20664.United States Board of Tax Appeals17 B.T.A. 1328; 1929 BTA LEXIS 2137; November 8, 1929, *2137 Petitioner sold its capital stock on the installment plan. Upon defaul... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603152/ | Lloyd F. Noonan and Barbara M. Noonan, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentNoonan v. CommissionerDocket Nos. 3029-67, 3030-67, 3080-67, 3081-67, 3082-67, 3083-67United States Tax Court52 T.C. 907; 1969 U.S. Tax Ct. LEXIS 64; September 2, 1969, Filed *64 Decisions will be entered under R... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1047719/ | IN THE COURT OF CRIMINAL APPEALS OF TENNESSEE
AT JACKSON
Assigned on Briefs October 4, 2011
PHILIP REED BRYAN v. STATE OF TENNESSEE
Appeal from the Criminal Court for Shelby County
No. P-35427 Chris Craft,... | 01-04-2023 | 10-08-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/793578/ | 440 F.3d 405
Bin ZHAO, Petitioner,v.Alberto R. GONZALES, Attorney General of the United States, Respondent.
No. 05-2398.
United States Court of Appeals, Seventh Circuit.
Submitted December 6, 2005.*
Decided December 13, 2005.
Published March 8, 2006**.
Thomas V. Massucci (submitted), New York, NY, for Petitioner.
Kare... | 01-04-2023 | 04-19-2012 |
https://www.courtlistener.com/api/rest/v3/opinions/4603275/ | JOHN F. AND URSULA P. GAMBLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGamble v. CommissionerDocket No. 7783-78.United States Tax CourtT.C. Memo 1980-40; 1980 Tax Ct. Memo LEXIS 545; 39 T.C.M. (CCH) 1030; T.C.M. (RIA) 80040; February 13, 1980, Filed John F. Gamble, pro se. Willie Fortenberry, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1726252/ | 970 So. 2d 841 (2007)
TIBBS
v.
STATE.
No. 3D07-2362.
District Court of Appeal of Florida, Third District.
December 11, 2007.
Decision without published opinion. Mand. denied. | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4603254/ | BRILLO MANUFACTURING CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brillo Mfg. Co. v. CommissionerDocket No. 6868.United States Board of Tax Appeals9 B.T.A. 663; 1927 BTA LEXIS 2536; December 19, 1927, Promulgated *2536 Where all the material allegations of the petition are denied by the answe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4338456/ | HUMPHREY EDEFUA IGBERAESE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentIgberaese v. Comm'rDocket No. 23000-08.United States Tax CourtT.C. Memo 2010-284; 2010 Tax Ct. Memo LEXIS 336; 100 T.C.M. (CCH) 593; December 28, 2010, Filed*336 Decision will be entered for respondent.Humphrey Edefua Igberaese, Pro se... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4603256/ | Fred C. Campbell v. Commissioner.Campbell v. CommissionerDocket No. 20099.United States Tax Court1949 Tax Ct. Memo LEXIS 96; 8 T.C.M. (CCH) 715; T.C.M. (RIA) 49198; August 25, 1949*96 Held, a valid partnership existed between petitioner and his two sons in the taxable year 1945. Kevin Killeen, Esq., 1000 Ellicott Squ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603257/ | MAGDALENE HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarris v. CommissionerDocket No. 22558-90United States Tax CourtT.C. Memo 1992-464; 1992 Tax Ct. Memo LEXIS 489; 64 T.C.M. (CCH) 518; August 18, 1992, Filed *489 Decision will be entered for respondent. For Magdalene Harris: pro se. For Respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603259/ | GEORGE SOLOMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSolomon v. CommissionerDocket No. 7177-75.United States Tax CourtT.C. Memo 1977-159; 1977 Tax Ct. Memo LEXIS 282; 36 T.C.M. (CCH) 671; T.C.M. (RIA) 770159; May 25, 1977, Filed George Solomon, pro se. Charles R. Brown, for the respondent. GOFFEM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603260/ | UAL CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentUAL Corp. v. Comm'rNo. 18573-98United States Tax Court117 T.C. 7; 2001 U.S. Tax Ct. LEXIS 33; 117 T.C. No. 2; 82 T.C.M. (CCH) 4130; July 13, 2001, Filed COHEN and COLVIN, JJ., agree with this dissenting opinion. U, an internati... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603261/ | MARY C. LEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EDWARD C. LEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLee v. CommissionerDocket Nos. 3992-78, 3993-78, 9669-78, 9670-78.United States Tax CourtT.C. Memo 1981-26; 1981 Tax Ct. Memo LEXIS 725; 41 T.C.M. (CCH) 747; T.C.M. (RIA) 810... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603262/ | Hougland Packing Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentHougland Packing Co. v. CommissionerDocket No. 42113United States Tax Court28 T.C. 519; 1957 U.S. Tax Ct. LEXIS 177; May 28, 1957, Filed *177 Decision will be entered for the respondent. Held, petitioner is not entitled to exces... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603264/ | Sammy Cahn, Petitioner, v. Commissioner of Internal Revenue, Respondent; Gloria Cahn, Petitioner, v. Commissioner of Internal Revenue, RespondentCahn v. CommissionerDockets Nos. 84038, 84039United States Tax Court41 T.C. 858; 1964 U.S. Tax Ct. LEXIS 132; March 19, 1964, Filed *132 Decisions will be entered for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603265/ | George Thacker and Reba Thacker v. Commissioner.Thacker v. CommissionerDocket No. 1619-69-SC.United States Tax CourtT.C. Memo 1969-276; 1969 Tax Ct. Memo LEXIS 18; 28 T.C.M. (CCH) 1433; T.C.M. (RIA) 69276; December 17, 1969, Filed George Thacker and Reba Thacker, pro se, 1931 Pickwick Lane, Tyler, Tex., D. Ronald Morel... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603266/ | ESTATE OF MARIA PROIOS, DECEASED, MARIA TAVLARIOS AND MICHAEL FRANGOS, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTavlarios v. Commissioner (Estate of Proios)Docket No. 15452-93United States Tax CourtT.C. Memo 1994-442; 1994 Tax Ct. Memo LEXIS 450; 68 T.C.M. (CCH) 645; August 29, 1994, File... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603267/ | CLARENCE BONYNGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bonynge v. CommissionerDocket No. 93625.United States Board of Tax Appeals41 B.T.A. 84; 1940 BTA LEXIS 1236; January 16, 1940, Promulgated *1236 A taxpayer holding a note due in 1935 who in 1934 ascertained the worthlessless of notes of the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603268/ | JOHN M. CASPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCasper v. CommissionerDocket No. 2117-84.United States Tax CourtT.C. Memo 1985-154; 1985 Tax Ct. Memo LEXIS 475; 49 T.C.M. (CCH) 1096; T.C.M. (RIA) 85154; April 1, 1985. John M. Casper, pro se. Julie E. Tamuleviz, for the respondent. GOFFEMEMOR... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603269/ | APPEAL OF THE PARISIAN.Parisian v. CommissionerDocket No. 583.United States Board of Tax Appeals2 B.T.A. 415; 1925 BTA LEXIS 2397; September 7, 1925, Decided Submitted May 27, 1925. *2397 Reasonable salaries to officers of a corporation, agreed to by all of the members of the board of directors and all of the stockho... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603270/ | Walter W. Cruttenden and Fay T. Cruttenden, Petitioners 1 v. Commissioner of Internal Revenue, RespondentCruttenden v. CommissionerDocket No. 9037-75United States Tax Court70 T.C. 191; 1978 U.S. Tax Ct. LEXIS 127; May 8, 1978, Filed *127 Decision will be entered under Rule 155. Petitioners lent corporate stocks to a c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603271/ | JOHN P. MURPHY AND IRENE MURPHY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMurphy v. CommissionerDocket No. 23561-84.United States Tax CourtT.C. Memo 1986-491; 1986 Tax Ct. Memo LEXIS 119; 52 T.C.M. (CCH) 704; T.C.M. (RIA) 86491; September 29, 1986. Patrick J. Murphy, for the petitioners. Wendy Sands,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603272/ | HAROLD A. HOBSON, JR. and JOAN E. HOBSON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent HOBSON v. COMMISSIONERDocket Nos. 4560-76, 3086-77, 3087-77.United States Tax CourtT.C. Memo 1980-132; 1980 Tax Ct. Memo LEXIS 460; 40 T.C.M. (CCH) 221; T.C.M. (RIA) 80132; April 21, 1980, Filed Harold A. Hob... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603215/ | Harry M. Leet and Helen A. Leet v. Commissioner.Leet v. CommissionerDocket No. 45032.United States Tax CourtT.C. Memo 1955-13; 1955 Tax Ct. Memo LEXIS 328; 14 T.C.M. (CCH) 39; T.C.M. (RIA) 55013; January 24, 1955Harry M. Leet, Esq., 2579 Bonnie Drive, Cincinnati, Ohio, pro se. A. Russell Beazley, Jr., Esq., for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603216/ | JULIA DAHL, HARRY DAHL, AND CHESTER DAHL, EXECUTORS, ESTATE OF ANDREW H. DAHL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dahl v. CommissionerDocket No. 44845.United States Board of Tax Appeals24 B.T.A. 1167; 1931 BTA LEXIS 1531; December 17, 1931, Promulgated *1531 1. Amounts properly deductible fr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603217/ | Elwood L. McInnis v. Commissioner.McInnis v. CommissionerDocket Nos. 3222-66, 743-67.United States Tax CourtT.C. Memo 1968-180; 1968 Tax Ct. Memo LEXIS 123; 27 T.C.M. (CCH) 880; T.C.M. (RIA) 68180; August 12, 1968. Filed *123 Elwood L. McInnis, pro se, 1609 Ford Parkway, St. Paul, Minn. Charles L. Riter, for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603220/ | DIVERSIFIED AUTO SERVICES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDiversified Auto Services, Inc. v. CommissionerDocket No. 3327-81.United States Tax CourtT.C. Memo 1982-108; 1982 Tax Ct. Memo LEXIS 638; 43 T.C.M. (CCH) 701; T.C.M. (RIA) 82108; March 4, 1982. C. Thompson Wells, Jr., for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603222/ | JOHN W. NONEMAN and MARCELLE E. NONEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNoneman v. CommissionerDocket No. 9709-75.United States Tax CourtT.C. Memo 1978-283; 1978 Tax Ct. Memo LEXIS 227; 37 T.C.M. (CCH) 1195; T.C.M. (RIA) 78283; July 26, 1978, Filed Richard G. Danner, Jr., for the petitioners... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603224/ | ANTHONY MIRENDA and BERNADINE MIRENDA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMirenda v. CommissionerDocket No. 10942-78.United States Tax CourtT.C. Memo 1980-252; 1980 Tax Ct. Memo LEXIS 336; 40 T.C.M. (CCH) 666; T.C.M. (RIA) 80252; July 15, 1980, Filed *336 Anthony Mirenda, pro se. Joseph R. Pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603225/ | JOHN ROBERT GLEIXNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGleixner v. CommissionerDocket No. 19913-80.United States Tax CourtT.C. Memo 1983-365; 1983 Tax Ct. Memo LEXIS 421; 46 T.C.M. (CCH) 545; T.C.M. (RIA) 83365; June 21, 1983. John R. Gleixner, pro se. Randy G. Durfee, for the respondent. DA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603226/ | MAY G. KLEIN and ROBERT M. KLEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKlein v. CommissionerDocket No. 3124-73.United States Tax CourtT.C. Memo 1975-145; 1975 Tax Ct. Memo LEXIS 230; 34 T.C.M. (CCH) 682; T.C.M. (RIA) 750145; May 15, 1975, Filed Sanford Becker,*231 for the petitioners. Marwin A. B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603229/ | SHEILA A. MCCONNELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcConnell v. CommissionerDocket No. 17967-91United States Tax CourtT.C. Memo 1992-208; 1992 Tax Ct. Memo LEXIS 226; 63 T.C.M. (CCH) 2694; April 7, 1992, Filed *226 An appropriate order will be entered. Jay Howard Linn for petitioner. Ladd ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603230/ | HACHETTE USA, INC., AS SUCCESSOR TO HACHETTE PUBLICATIONS, INC., AND CURTIS CIRCULATION CO., SUBSIDIARY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HACHETTE USA, INC., AS SUCCESSOR TO HACHETTE DISTRIBUTION, INC., AND CURTIS CIRCULATION CO., SUBSIDIARY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603231/ | EDGAR M. CARNRICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carnrick v. CommissionerDocket No. 30501.United States Board of Tax Appeals21 B.T.A. 12; 1930 BTA LEXIS 1946; October 13, 1930, Promulgated *1946 1. The phrasing of the notice of deficiency relating to the item in controversy, even if clea... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603232/ | GEORGE M. KAPOLCHOK and SUSAN J. KAPOLCHOK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKapolchok v. CommissionerDocket No. 26645-89United States Tax CourtT.C. Memo 1991-573; 1991 Tax Ct. Memo LEXIS 621; 62 T.C.M. (CCH) 1280; T.C.M. (RIA) 91573; November 26, 1991, Filed *621 George M. Kapolchok, pro se. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603234/ | Reef Corporation v. Commissioner. Reef Corporation (Successor in Name to Reef Fields Gasoline Corporation) v. Commissioner.Reef Corp. v. CommissionerDocket Nos. 788-63 and 789-63.United States Tax CourtT.C. Memo 1965-72; 1965 Tax Ct. Memo LEXIS 257; 24 T.C.M. (CCH) 379; T.C.M. (RIA) 65072; March 31, 1965*257 1. A tran... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603236/ | ESTATE OF CLARA S. ROEDER WINKLER, DECEASED, DORIS ANN WINKLER, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Winkler v. CommissionerDocket No. 28151-85.United States Tax CourtT.C. Memo 1989-231; 1989 Tax Ct. Memo LEXIS 231; 57 T.C.M. (CCH) 373; T.C.M. (RIA) 89231; May 11, 1989. Theodore... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603238/ | APPEAL OF BLUM'S, INCORPORATED.Blum's, Inc. v. CommissionerDocket No. 2523.United States Board of Tax Appeals7 B.T.A. 737; 1927 BTA LEXIS 3111; July 26, 1927, Promulgated *3111 1. A person who regularly sells or otherwise disposes of personal property on the installment plan is entitled, under the provisions of secti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603239/ | J. R. RAIBLE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.J. R. Raible Co. v. CommissionerDocket No. 15694.United States Board of Tax Appeals18 B.T.A. 1140; 1930 BTA LEXIS 2522; February 13, 1930, Promulgated *2522 INVESTED CAPITAL. - Invested capital, within the meaning of section 326, Revenue Act... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603240/ | ESTATE OF LEONARD O. OLSEN, DECEASED, MARGARET M. OLSEN, EXECUTRIX, and MARGARET M. OLSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Olsen v. CommissionerDocket No. 8475-85.United States Tax CourtT.C. Memo 1989-50; 1989 Tax Ct. Memo LEXIS 49; 56 T.C.M. (CCH) 1199; T.C.M. (RIA) 89050; February... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603241/ | Desilu Productions, Inc. v. Commissioner.Desilu Productions, Inc. v. CommissionerDocket No. 5114-63.United States Tax CourtT.C. Memo 1965-307; 1965 Tax Ct. Memo LEXIS 23; 24 T.C.M. (CCH) 1695; T.C.M. (RIA) 65307; November 29, 1965*23 The sale of certain television films held, not to be a sale of property held by the t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603245/ | PATRICK J. KEOGH AND JUDITH KEOGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKeogh v. CommissionerDocket No. 6970-89United States Tax CourtT.C. Memo 1992-131; 1992 Tax Ct. Memo LEXIS 152; 63 T.C.M. (CCH) 2283; T.C.M. (RIA) 92131; March 4, 1992, Filed *152 Decision will be entered under Rule 155. Held:... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603246/ | Presbyterian & Reformed Publishing Co., Petitioner v. Commissioner of Internal Revenue, RespondentPresbyterian & Reformed Pub. Co. v. CommissionerDocket No. 1759-81XUnited States Tax Court79 T.C. 1070; 1982 U.S. Tax Ct. LEXIS 2; 79 T.C. No. 69; December 23, 1982, Filed *2 Petitioner, a publisher of religious materials... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603249/ | APPEAL OF TONAWANDA POWER CO.Tonawanda Power Co. v. CommissionerDocket Nos. 2889, 3870, 6506.United States Board of Tax Appeals3 B.T.A. 1195; 1926 BTA LEXIS 2451; April 8, 1926, Decided Submitted October 8, 1926. *2451 Where two corporations are consolidated under the laws relating to statutory consolidation in New Y... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603250/ | ROBERT JACKSON, Petitioner v COMMISSIONER OF INTERNAL REVENUE, RespondentJackson v. CommissionerDocket No. 442-85.United States Tax CourtT.C. Memo 1986-15; 1986 Tax Ct. Memo LEXIS 594; 51 T.C.M. (CCH) 268; T.C.M. (RIA) 86015; January 13, 1986. *594 Held, allegations deemed admitted under Rule 37(c), Tax Court Rules of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603251/ | Harold K. Hockaday and Lois C. Hockaday, Petitioners, v. Commissioner of Internal Revenue, RespondentHockaday v. CommissionerDocket No. 45137United States Tax Court22 T.C. 1327; 1954 U.S. Tax Ct. LEXIS 83; September 30, 1954, Filed September 30, 1954, Filed *83 Decision will be entered for the respondent. Petitioner L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603252/ | VICTOR G. MARQUISSEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WALTER H. LEWIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARTIN F. MOORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. T. ROY PHILLIPS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603274/ | J. KEMP BARTLETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDGAR ALLEN POE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF L. B. KEENE CLAGGETT, T. WEST CLAGGETT, J. KEMP BARTLETT AND EDGAR ALLEN POE, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ba... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4333672/ | MARK ERNEST AND ESTHER RUBKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRubke v. Comm'rDocket No. 10015-01United States Tax CourtT.C. Memo 2002-23; 2002 Tax Ct. Memo LEXIS 34; 83 T.C.M. (CCH) 1134; T.C.M. (RIA) 54626; January 22, 2002, Filed *34 Respondent's motion to dismiss for lack of jurisdiction ... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4603277/ | Vica Company, Petitioner, v. Commissioner of Internal Revenue, RespondentVica Co. v. CommissionerDocket No. 425 P. T.United States Tax Court5 T.C. 535; 1945 U.S. Tax Ct. LEXIS 111; July 31, 1945, Promulgated *111 An order will be entered dismissing the proceeding. Claims for Refund -- Processing Tax -- Adequacy. -- A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603278/ | Edward P. Dusha, Petitioner v. Commissioner of Internal Revenue, RespondentDusha v. CommissionerDocket No. 23713-82United States Tax Court82 T.C. 592; 1984 U.S. Tax Ct. LEXIS 82; 82 T.C. No. 47; April 9, 1984, Filed *82 An order of dismissal and decision for the respondent will be entered. Rule 104(c)(3), Tax Court Ru... | 01-04-2023 | 11-20-2020 |
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