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https://www.courtlistener.com/api/rest/v3/opinions/4603279/ | JOHN H. GINAVEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGinaven v. CommissionerDocket No. 4510-74.United States Tax CourtT.C. Memo 1975-49; 1975 Tax Ct. Memo LEXIS 320; 34 T.C.M. (CCH) 314; T.C.M. (RIA) 750049; March 10, 1975, Filed *320 John H. Ginaven, pro se. Lowell F. Raeder, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603280/ | Daniel M. Castillo, Petitioner v. Commissioner of Internal Revenue, RespondentCastillo v. CommissionerDocket No. 16822-82United States Tax Court84 T.C. 405; 1985 U.S. Tax Ct. LEXIS 107; 84 T.C. No. 31; March 13, 1985. March 13, 1985, Filed *107 Decision will be entered for the respondent except as to section 6682(a), ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603281/ | EDGAR M. DOCHERTY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANK R. BUDLONG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN A. STRAIGHT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE A. ARMSTRONG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDEN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603282/ | Scruggs-Vandervoort-Barney, Inc., a Corporation, v. Commissioner. Scruggs-Vandervoort-Barney Dry Goods Company, formerly a corporation, A. L. Shapleigh, J. H. Denny, Clarence H. King, Robert A. Bagnell, F. M. Mayfield, Oliver Anderson, G. A. Buder, H. W. Schacter, E. D. Nims and Dr. William D. Gordon, Trustees of Scrug... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603284/ | DELORE W. BORGERSON and HAZEL M. BORGERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Borgerson v. CommissionerDocket No. 6054-72United States Tax CourtT.C. Memo 1974-158; 1974 Tax Ct. Memo LEXIS 162; 33 T.C.M. (CCH) 683; T.C.M. (RIA) 74158; June 18, 1974, Filed. Delore W. BORGERSON, pro se. Robert ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603286/ | KENNETH G. and JOAN T. THOMSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentThomson v. CommissionerDocket No. 3278-80.United States Tax CourtT.C. Memo 1983-279; 1983 Tax Ct. Memo LEXIS 510; 46 T.C.M. (CCH) 192; T.C.M. (RIA) 83279; May 19, 1983. *510 P held 22 percent of the stock of B, an electing small... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603287/ | RICHARD L. FARKAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFarkas v. CommissionerDocket No. 14253-84.United States Tax CourtT.C. Memo 1986-420; 1986 Tax Ct. Memo LEXIS 189; 52 T.C.M. (CCH) 402; T.C.M. (RIA) 86420; September 8, 1986. Alan R. Harter, for the petitioner. Kenneth A. Burns, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603288/ | Gulftex Drug Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentGulftex Drug Co. v. CommissionerDocket No. 58378United States Tax Court29 T.C. 118; 1957 U.S. Tax Ct. LEXIS 55; October 25, 1957, Filed *55 Decision will be entered for the respondent. Loss From Stock -- Change of Purpose of Holding -- ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603289/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT., PETITIONER, v.Knutson Hardware Co. v. CommissionerDocket No. 4384.United States Board of Tax Appeals5 B.T.A. 9; 1926 BTA LEXIS 2000; October 4, 1926, Decided *2000 Roy P. Willcox, Esq., for the petitioner. John W. Fisher, Esq., for the respondent. LITTLETON*9 LITTLETON:... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603291/ | I. Hal Millsap, Jr., and Frances Millsap, Petitioners, v. Commissioner of Internal Revenue, RespondentMillsap v. CommissionerDocket No. 1556-64United States Tax Court46 T.C. 751; 1966 U.S. Tax Ct. LEXIS 43; September 27, 1966, Filed *43 Decision will be entered under Rule 50. Held: 1. Advances by petitioner to a contr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603292/ | The Barnebey-Cheney Engineering Company v. Commissioner. Barnebey-Cheney Company v. Commissioner.Barnebey-Cheney Engineering Co. v. CommissionerDocket Nos. 27301, 47642.United States Tax CourtT.C. Memo 1954-104; 1954 Tax Ct. Memo LEXIS 144; 13 T.C.M. (CCH) 683; T.C.M. (RIA) 54210; July 23, 1954, Filed *144 1. Responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603293/ | Virginia Hill Hauser (Deceased) v. Commissioner.Hauser v. CommissionerDocket Nos. 36159, 50435.United States Tax CourtT.C. Memo 1966-262; 1966 Tax Ct. Memo LEXIS 22; 25 T.C.M. (CCH) 1342; T.C.M. (RIA) 66262; December 2, 1966*22 N. Joseph Ross, 500 Gateway East Bldg., Los Angeles, Calif., and Helen A. Buckley, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603294/ | ELIZABETH A. GRAVETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGravett v. CommissionerDocket No. 2496-93United States Tax CourtT.C. Memo 1994-156; 1994 Tax Ct. Memo LEXIS 157; 67 T.C.M. (CCH) 2651; April 13, 1994, Filed *157 Elizabeth A. Gravett, pro se. For respondent: Mark Weiner. NAMEROFFNAMEROFFM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603295/ | INTERSTATE TRANSIT LINES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Interstate Transit Lines v. CommissionerDocket No. 101692.United States Board of Tax Appeals44 B.T.A. 957; 1941 BTA LEXIS 1254; July 9, 1941, Promulgated *1254 Petitioner, a bus transportation company, has not established its right h... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603296/ | O. G. RICHTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Richter v. CommissionerDocket No. 92208.United States Board of Tax Appeals46 B.T.A. 724; 1942 BTA LEXIS 828; March 19, 1942, Promulgated *828 Grantor of a short term trust in favor of his wife, held, taxable under section 22(a) of the Revenue A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603297/ | Henry G. Lewia and Katherine Lewia v. Commissioner.Lewia v. CommissionerDocket No. 5543-70 "SC".United States Tax CourtT.C. Memo 1972-168; 1972 Tax Ct. Memo LEXIS 91; 31 T.C.M. (CCH) 831; T.C.M. (RIA) 72168; August 7, 1972Katherine Lewia, pro se, 147 Ave. Atlantico, Radioville, Arecibo, Puerto Rico. Rdbert W. Goodman, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603301/ | DALE S. BRADEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBraden v. CommissionerDocket No. 6389-93United States Tax CourtT.C. Memo 1994-496; 1994 Tax Ct. Memo LEXIS 504; 68 T.C.M. (CCH) 883; October 11, 1994, Filed *504 An order and order of dismissal and decision will be entered for respondent. For r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603302/ | Anbaco-Emig Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentAnbaco-Emig Corp. v. CommissionerDocket No. 4032-65United States Tax Court49 T.C. 100; 1967 U.S. Tax Ct. LEXIS 19; November 22, 1967, Filed *19 Decision will be entered under Rule 50. Petitioner, a closely held corporation engaged in th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603303/ | F. BURKHART MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.F. Burkhart Mfg. Co. v. CommissionerDocket No. 5294.United States Board of Tax Appeals9 B.T.A. 1228; 1928 BTA LEXIS 4269; January 13, 1928, Promulgated *4269 The amortization allowance to which a taxpayer is entitled under the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603304/ | Concord Control, Inc., Successor in Interest to K-D Lamp Company, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentConcord Control, Inc. v. CommissionerDocket Nos. 3206-72, 3207-72United States Tax Court78 T.C. 742; 1982 U.S. Tax Ct. LEXIS 104; 78 T.C. No. 49; April 28, 1982, Filed *104 Decisions will be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603305/ | Bigelow-Sanford Carpet Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentBigelow-Sanford Carpet Co. v. CommissionerDocket No. 58093United States Tax Court34 T.C. 251; 1960 U.S. Tax Ct. LEXIS 151; May 20, 1960, Filed *151 Decision will be entered for the respondent. Held, petitioner's business w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603306/ | Walter Motor Truck Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentWalter Motor Truck Co. v. CommissionerDocket No. 23041United States Tax Court16 T.C. 645; 1951 U.S. Tax Ct. LEXIS 245; March 28, 1951, Promulgated *245 Decision will be entered under Rule 50. Petitioner accrued and deducted from i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603308/ | E. T. RENFRO AND MRS. INEZ C. RENFRO, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Renfro v. CommissionerDocket No. 6138.United States Board of Tax Appeals8 B.T.A. 1295; 1927 BTA LEXIS 2697; November 7, 1927, Promulgated *2697 1. Under the Revenue Act of 1918, liquidating dividends of a corporation re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603309/ | Clark H. and Masie O. Tyree v. Commissioner.Tyree v. CommissionerDocket Nos. 90492, 418-62.United States Tax CourtT.C. Memo 1963-127; 1963 Tax Ct. Memo LEXIS 218; 22 T.C.M. (CCH) 602; T.C.M. (RIA) 63127; May 8, 1963*218 C. H. Tyree, pro se., D. C. Knickerbocker, Esq., for the respondent. FISHERMemorandum Findings of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603310/ | G. H. Beavers v. Commissioner.G. H. Beavers v. CommissionerDocket No. 10344.United States Tax Court1947 Tax Ct. Memo LEXIS 232; 6 T.C.M. (CCH) 410; T.C.M. (RIA) 47103; April 24, 1947Robert Ash, Esq., Munsey Bldg., Washington, D.C., for the petitioner. Donald P. Chehock, Esq., and James L. Backstrom, Esq., for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603311/ | DEMIAN, LTD., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDemian, Ltd. v. CommissionerDocket No. 22241-80.United States Tax CourtT.C. Memo 1983-683; 1983 Tax Ct. Memo LEXIS 106; 47 T.C.M. (CCH) 311; T.C.M. (RIA) 83683; November 15, 1983. Michael R. Harris, for the petitioner. J. Leon Peace, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603313/ | Estate of James C. Freeman, Deceased, Phil R. Freeman, Administrator, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Freeman v. CommissionerDocket No. 4727-74United States Tax Court67 T.C. 202; 1976 U.S. Tax Ct. LEXIS 28; November 10, 1976, Filed *28 Decision will be entered for the respondent. At... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603314/ | William E. Shrum v. Commissioner.Shrum v. CommissionerDocket No. 26691.United States Tax Court1951 Tax Ct. Memo LEXIS 256; 10 T.C.M. (CCH) 420; T.C.M. (RIA) 51136; April 24, 1951*256 Donald R. Mote, Esq., Box 86, North Manchester, Ind., and Edgar Rogers, Esq., for the petitioner. Hugh F. Culverhouse, Esq., for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603315/ | Idaho Power Company v. Commissioner.Idaho Power Co. v. CommissionerDocket No. 4012-67.United States Tax CourtT.C. Memo 1970-83; 1970 Tax Ct. Memo LEXIS 276; 29 T.C.M. (CCH) 383; T.C.M. (RIA) 70083; April 13, 1970, Filed F. Norton Kern, 2 Rector St., New York, N. Y., for the petitioner. John D. Picco, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603316/ | The Municipal Bond Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentMunicipal Bond Corp. v. CommissionerDocket No. 85810United States Tax Court46 T.C. 219; 1966 U.S. Tax Ct. LEXIS 103; May 16, 1966, Filed *103 Decision will be entered under Rule 50. On remand from Court of Appeals for the Eighth... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603317/ | EDMUND I. KAUFMANN, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kaufmann v. CommissionerDocket Nos. 97157, 97158, 97159, 97160, 97161, 97162.United States Board of Tax Appeals46 B.T.A. 924; 1942 BTA LEXIS 798; April 10, 1942, Promulgated *798 A corporation in 1933 adopted a plan of reorganiz... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603319/ | CENTRAL NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Central Nat'l Bank v. CommissionerDocket No. 10927.United States Board of Tax Appeals11 B.T.A. 1017; 1928 BTA LEXIS 3666; May 4, 1928, Promulgated *3666 1. A national bank which has been liquidated, continues in existence for the purpo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603320/ | ZAIDA CLAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Clay v. CommissionerDocket No. 93356.United States Board of Tax Appeals40 B.T.A. 562; 1939 BTA LEXIS 832; September 15, 1939, Promulgated *832 PERSONAL HOLDING COMPANY INCOME REPORTED BY STOCKHOLDER. - Where a sole stockholder of a personal holdin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603321/ | Herbert G. Roskind, Jean Roskind v. Commissioner.Roskind v. CommissionerDocket No. 45974.United States Tax CourtT.C. Memo 1955-281; 1955 Tax Ct. Memo LEXIS 55; 14 T.C.M. (CCH) 1094; T.C.M. (RIA) 55281; October 20, 1955*55 Petitioners were engaged during 1948 in the operation of two retail businesses. The Commissioner ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603323/ | THOMAS P. POAST AND SHEILA A. POAST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPoast v. CommissionerDocket No. 2254-92United States Tax CourtT.C. Memo 1994-399; 1994 Tax Ct. Memo LEXIS 405; 68 T.C.M. (CCH) 430; 94-2 U.S. Tax Cas. (CCH) P47,961; August 18, 1994, Filed *405 Decision will be entered purs... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603325/ | Stuart M. Hughes and Genevieve O. Hughes, Petitioners v. Commissioner of Internal Revenue, RespondentHughes v. CommissionerDocket No. 1252-68United States Tax Court54 T.C. 1049; 1970 U.S. Tax Ct. LEXIS 136; May 21, 1970, Filed *136 Decision will be entered under Rule 50. Petitioners agreed to convey to WRI the lot on ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512352/ | IN THE SUPREME COURT OF PENNSYLVANIA
EASTERN DISTRICT
IN RE: CONFLICT OF INTEREST OF THE : No. 125 EM 2019
OFFICE OF THE PHILADELPHIA :
DISTRICT ATTORNEY, :
:
... | 01-04-2023 | 03-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470683/ | THE THIRTEENTH COURT OF APPEALS
13-19-00096-CV
Texas Municipal League Intergovernmental Risk Pool
v.
City of Hidalgo
On appeal from the
... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603353/ | PHILLIP A. SCHNELTEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchnelten v. CommissionerDocket No. 2570-92United States Tax CourtT.C. Memo 1993-264; 1993 Tax Ct. Memo LEXIS 266; 65 T.C.M. (CCH) 2961; June 15, 1993, Filed *266 Decision will be entered under Rule 155. For pro se: Phillip A. Schnelten. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603354/ | Estate of Robert A. Stefanowski, Deceased, June Stefanowski, Surviving Spouse, and June Stefanowski, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Stefanowski v. CommissionerDocket No. 7942-73United States Tax Court63 T.C. 386; 1974 U.S. Tax Ct. LEXIS 4; December 19, 1974, Filed *4 Decision will ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603355/ | RICHARD DOWNING AND IRMA DOWNING, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Downing v. CommissionerDocket No. 99171.United States Board of Tax Appeals43 B.T.A. 1147; 1941 BTA LEXIS 1406; March 26, 1941, Promulgated *1406 1. In the taxable year petitioner referred a debt of $95.74 for collection to ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603356/ | JOHN F. AND EDNA M. McCABE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCabe v. Comm'rDocket No. 2502-82.United States Tax CourtT.C. Memo 1983-325; 1983 Tax Ct. Memo LEXIS 466; 46 T.C.M. (CCH) 390; T.C.M. (RIA) 83325; June 7, 1983. John F. McCabe, pro se. Gary A. Benford, for the respondent. FEATHER... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603357/ | NORTON A. HIGGINS AND BETTY K. HIGGINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHiggins v. CommissionerDocket Nos. 4723-88; 13337-88United States Tax CourtT.C. Memo 1990-103; 1990 Tax Ct. Memo LEXIS 101; 58 T.C.M. (CCH) 1536; T.C.M. (RIA) 90103; February 28, 1990Thomas A. Coughlin, for the petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603358/ | CHESTER KOZLOWSKI and ALICE KOZLOWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKozlowski v. CommissionerDocket No. 2699-75United States Tax CourtT.C. Memo 1977-81; 1977 Tax Ct. Memo LEXIS 361; 36 T.C.M. (CCH) 362; T.C.M. (RIA) 770081; March 24, 1977, Filed *361 Chester Kozlowski, pro se. W. Robert ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603359/ | Charles Hayward and Dorothy Hayward v. Commissioner.Hayward v. CommissionerDocket No. 5190-64.United States Tax CourtT.C. Memo 1968-114; 1968 Tax Ct. Memo LEXIS 184; 27 T.C.M. (CCH) 547; T.C.M. (RIA) 68114; June 13, 1968. Filed *184 Petitioners resided in a St. Louis, Missouri suburb some 160 miles removed from the Ha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603361/ | MORTIGAN MONUMENT CO. ASSN., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mortigan Monument Co. v. CommissionerDocket No. 15210.United States Board of Tax Appeals12 B.T.A. 831; 1928 BTA LEXIS 3454; June 25, 1928, Promulgated *3454 An operating loss sustained by a taxpayer, incorporated during the calend... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603362/ | Ernest C. Ramsay and Barbara G. Ramsay, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentRamsay v. CommissionerDocket Nos. 8818-81, 20883-81, 21664-81, 23213-81, 25549-81, 27339-81, 28096-81, 30823-81, 31172-81, 3178-82, 5770-82, 8063-82, 9093-82, 10734-82, 10922-82, 10976-82, 11320-82, 14327-82, 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603363/ | Albert A. Loden and Margaret Loden v. Commissioner.Loden v. CommissionerDocket No. 55432.United States Tax CourtT.C. Memo 1956-29; 1956 Tax Ct. Memo LEXIS 270; 15 T.C.M. (CCH) 134; T.C.M. (RIA) 56029; January 31, 1956*270 1. Petitioner Albert A. Loden is by occupation an electrician. For most of the taxable year 1952,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603364/ | GORDON R. SIEBERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSiebert v. CommissionerDocket No. 28945-91United States Tax CourtT.C. Memo 1993-83; 1993 Tax Ct. Memo LEXIS 83; 65 T.C.M. (CCH) 2056; March 11, 1993, Filed *83 Gordon R. Siebert, pro se. For respondent: Patricia Anne Golembiewski. PARRPARRME... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603366/ | GEORGIA SAVINGS BANK & TRUST COMPANY, EXECUTOR OF THE ESTATE OF JOSEPH E. BOSTON, SR., PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Georgia Sav. Bank & Trust Co. v. CommissionerDocket Nos. 55581-55591.United States Board of Tax Appeals28 B.T.A. 1153; 1933 BTA LEXIS 1043; August 18, 1933, Promu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603367/ | WILLIE J. PATMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPatmon v. CommissionerDocket No. 10190-87.United States Tax CourtT.C. Memo 1989-159; 1989 Tax Ct. Memo LEXIS 159; 57 T.C.M. (CCH) 65; T.C.M. (RIA) 89159; April 13, 1989Hallison H. Young, for the petitioner. Timothy S. Murphy, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603368/ | APPEAL OF THE LAW AND CREDIT CO.Law & Credit Co. v. CommissionerDocket No. 508.United States Board of Tax Appeals5 B.T.A. 57; 1926 BTA LEXIS 1990; October 13, 1926. Decided *1990 1. Salaries paid to executives of the petitioner determined to have been reasonable. 2. Rate of depreciation on property used in printing... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603370/ | ROBERT N. RYAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRyan v. CommissionerDocket No. 28614-86United States Tax CourtT.C. Memo 1991-49; 1991 Tax Ct. Memo LEXIS 68; 61 T.C.M. (CCH) 1801; T.C.M. (RIA) 91049; February 7, 1991, Filed *68 John L. Burghardt, for the petitioner. Thomas M. Rohall, for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603371/ | Oak Industries, Inc. and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentOak Industries, Inc. v. CommissionerDocket No. 37866-84United States Tax Court96 T.C. 559; 1991 U.S. Tax Ct. LEXIS 26; 96 T.C. No. 20; April 1, 1991, Filed *26 Decision will be entered under Rule 155. Ps were members of a ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603374/ | A. Raymond Jones and Mary Lou Jones, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentJones v. CommissionerDocket Nos. 47762, 47763United States Tax Court25 T.C. 1100; 1956 U.S. Tax Ct. LEXIS 256; February 29, 1956, Filed *256 Decisions will be entered under Rule 50. 1. Capital Expenditure... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603375/ | Edgewater Steel Company, Petitioner, v. Commissioner of Internal Revenue, RespondentEdgewater Steel Co. v. CommissionerDocket Nos. 10763, 10764United States Tax Court23 T.C. 613; 1955 U.S. Tax Ct. LEXIS 272; January 11, 1955, Filed *272 Decisions will be entered under Rule 50. 1. Petitioner has not shown that its exce... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603376/ | JOHN THOMAS WILSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilson v. CommissionerDocket No. 21468-88United States Tax CourtT.C. Memo 1989-652; 1989 Tax Ct. Memo LEXIS 653; 58 T.C.M. (CCH) 880; T.C.M. (RIA) 89652; December 11, 1989John Thomas Wilson, pro se. Margaret A. Satko, for the respondent. COH... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603377/ | Calvin K. and Mary I. of Oakknoll, Petitioners v. Commissioner of Internal Revenue, RespondentOakknoll v. CommissionerDocket No. 2192-75United States Tax Court69 T.C. 770; 1978 U.S. Tax Ct. LEXIS 173; February 23, 1978, Filed *173 Decision will be entered for the respondent. Petitioners formed a religious organization... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603379/ | JOHN RYAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRyan v. CommissionerDocket No. 17645-93United States Tax CourtT.C. Memo 1994-386; 1994 Tax Ct. Memo LEXIS 395; 68 T.C.M. (CCH) 390; 94-2 U.S. Tax Cas. (CCH) P47,948; August 17, 1994, Filed *395 John Ryan, pro se. For respondent: Wendy S. Harris and K... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603328/ | C. A. Reis v. Commissioner.Reis v. CommissionerDocket No. 107162.United States Tax Court1943 Tax Ct. Memo LEXIS 271; 2 T.C.M. (CCH) 216; T.C.M. (RIA) 43273; June 4, 1943*271 Thos. E. Sandidge, Esq., 201 Bates Bldg., Owensboro, Ky., for the petitioner. W. W. Kerr, Esq., for the respondent. DISNEYMemorandum Findings of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603329/ | Raymond L. Collier and Elsie A. Collier v. Commissioner.Collier v. CommissionerDocket No. 46014.United States Tax CourtT.C. Memo 1954-147; 1954 Tax Ct. Memo LEXIS 99; 13 T.C.M. (CCH) 857; T.C.M. (RIA) 54253; September 3, 1954, Filed *99 Deductions. - Sections 23(a)(1) and (a)(2) of the Internal Revenue Code of 1939. -... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603330/ | CHARLES B. POWER AND JOHN M. POWER, EXECUTORS, ESTATE OF THOMAS C. POWER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Power v. CommissionerDocket No. 10400.United States Board of Tax Appeals11 B.T.A. 1313; 1928 BTA LEXIS 3642; May 11, 1928, Promulgated *3642 1. Executors' commissions and attorney's f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603332/ | LUKE W. MCCRORY, TRUSTEE, ESTATE OF LUKE F. WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McCrory v. CommissionerDocket No. 32444.United States Board of Tax Appeals25 B.T.A. 994; 1932 BTA LEXIS 1443; March 25, 1932, Promulgated *1443 1. TRUSTS - TAXABLE INCOME. Where settlors of a trust conveye... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603333/ | RICHARD A. FLING and ANN L. FLING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFling v. CommissionerDocket No. 6711-79.United States Tax CourtT.C. Memo 1981-14; 1981 Tax Ct. Memo LEXIS 731; 41 T.C.M. (CCH) 711; T.C.M. (RIA) 81014; January 13, 1981Richard A. Fling, pro se. F. Michael Kovach, Jr., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603334/ | Estate of Aaron Lowenstein, First National Bank of Mobile, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentLowenstein v. CommissionerDocket No. 12411United States Tax Court12 T.C. 694; 1949 U.S. Tax Ct. LEXIS 210; May 4, 1949, Promulgated *210 Decision will be entered under Rule 50. 1. The excess ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603335/ | JOSEPH P. BALISTRIERI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBalistrieri v. CommissionerDocket No. 7681-74, 7700-75, 8635-76.United States Tax CourtT.C. Memo 1979-115; 1979 Tax Ct. Memo LEXIS 406; 38 T.C.M. (CCH) 526; T.C.M. (RIA) 79115; March 29, 1979, Filed James M. Shellow and James R. Glover, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603336/ | COMMONWEALTH IMPROVEMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Commonwealth Improv. Co. v. CommissionerDocket No. 24959.United States Board of Tax Appeals20 B.T.A. 1189; 1930 BTA LEXIS 1958; October 8, 1930, Promulgated *1958 1. The original cost of stock, with respect to which stock rights... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603338/ | JOE L. AND MARIA PILAR MEDLOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMEDLOCK v. COMMISSIONERDocket No. 6923-77.United States Tax CourtT.C. Memo 1978-464; 1978 Tax Ct. Memo LEXIS 47; 37 T.C.M. (CCH) 1847-92; November 22, 1978, Filed Joe L. Medlock, pro se. James Ross, for the respondent. DAWSONME... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603340/ | Appeal of MAIE KIMBALL MAPES.Mapes v. CommissionerDocket No. 1044.United States Board of Tax Appeals1 B.T.A. 855; 1925 BTA LEXIS 2777; March 23, 1925, decided Submitted March 9, 1925. *2777 Held, that the evidence submitted does not establish a deductible loss on a sale of property. W. Frank Gibbs, Esq., for the Comm... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603341/ | LIKINS-FOSTER HONOLULU CORP., ALIAMANU HOMES, LTD., LIKINS-FOSTER TOPEKA CORP., LIKINS-FOSTER SALINA CORP., LOMITA HOMES, INC., CARDIFF HOMES, INC., HIGHLAND PARK HOMES, INC., LIKINS-FOSTER OLATHE CORP., COCHITA PUMICE CO., BRIGGS RENTAL COMPANY, FOSTER HOMES, LTD., FOSTER DEVELOPMENT CORP., CENTRAL DEVELOPMENT CORP., ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603342/ | Estate of Charles A. Smith, Deceased, Donald C. Smith, Executor, et al., Petitioner v. Commissioner of Internal Revenue, Respondent; Estate of Charles A. Smith, Deceased, Donald C. Smith, et al., Executors, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Smith v. CommissionerDocket Nos. 7378-71, 574... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603344/ | E. S. FRISCHKORN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Frischkorn v. CommissionerDocket No. 7879.United States Board of Tax Appeals7 B.T.A. 431; 1927 BTA LEXIS 3180; June 20, 1927, Promulgated *3180 1. Where the Commissioner in his 60-day letter has designated a certain transaction a sale but w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603345/ | MAX ROTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Roth v. CommissionerDocket No. 21365.United States Board of Tax Appeals7 B.T.A. 628; 1927 BTA LEXIS 3129; July 13, 1927, Promulgated *3129 From January 1, 1921, to May 11, 1923, inclusive, two stores were conducted at Daytona Beach, Fla., in the nam... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603346/ | FRANK G. HOGAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hogan v. CommissionerDocket No. 75648.United States Board of Tax Appeals35 B.T.A. 26; 1936 BTA LEXIS 570; November 5, 1936, Promulgated *570 1. Income of 1931 from a trust of which a husband is a beneficiary, assigned by him in 1918 to his wi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603349/ | Douglas A. Mazzotta and Ellen Mazzotta v. Commissioner.Mazzotta v. CommissionerDocket No. 2289-70 SC.United States Tax CourtT.C. Memo 1971-227; 1971 Tax Ct. Memo LEXIS 101; 30 T.C.M. (CCH) 976; T.C.M. (RIA) 71227; September 8, 1971, filed Douglas A. Mazzotta, pro se, 16910 West 11 Mile Road, Southfield, Mich.Gary F. Wa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603352/ | Harold A. Abeles and Barbara Abeles, Petitioners v. Commissioner of Internal Revenue, RespondentAbeles v. CommissionerDocket No. 4433-83United States Tax Court90 T.C. 103; 1988 U.S. Tax Ct. LEXIS 8; 90 T.C. No. 8; January 21, 1988. January 21, 1988, Filed *8 Respondent sent a joint notice of deficiency to H and W. H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603380/ | MAX FEIGES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SAMPLE HAT STORES CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Feiges v. CommissionerDocket Nos. 6036, 6042.United States Board of Tax Appeals13 B.T.A. 1366; 1928 BTA LEXIS 3050; November 2, 1928, Promulgated *3050 Irwin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653549/ | ACCEPTED
10-20-00287-CV
TENTH COURT OF APPEALS
WACO, TEXAS
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4603381/ | THOMAS G. HERDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHerder v. CommissionerDocket No. 3784-78.United States Tax CourtT.C. Memo 1979-323; 1979 Tax Ct. Memo LEXIS 204; 38 T.C.M. (CCH) 1244; T.C.M. (RIA) 79323; August 20, 1979, Filed Thomas G. Herder, pro se. Edward F. Peduzzi, Jr., for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603382/ | William W. Wood, 3rd v. Commissioner.Wood v. CommissionerDocket No. 109007.United States Tax Court1943 Tax Ct. Memo LEXIS 50; 2 T.C.M. (CCH) 1010; T.C.M. (RIA) 43488; November 23, 1943*50 The sale by petitioner to a company in which he was chief stockholder of part of his stock, held, to have been made at such times ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4332860/ | PHILIP A. SELLERS AND ESTATE OF CAROLINE R. SELLERS, DECEASED, PHILIP A. SELLERS, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSellers v. CommissionerNo. 17064-97United States Tax CourtT.C. Memo 2000-235; 2000 Tax Ct. Memo LEXIS 279; 80 T.C.M. (CCH) 135; T.C.M. (RIA) 53977; August 3, 2000, Filed... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4603383/ | ROY G. EDWARDS AND DEBORAH S. EDWARDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEdwards v. CommissionerDocket No. 34900-87United States Tax CourtT.C. Memo 1989-409; 1989 Tax Ct. Memo LEXIS 407; 57 T.C.M. (CCH) 1217; T.C.M. (RIA) 89409; 11 Employee Benefits Cas. (BNA) 1406; August 9, 1989*407 Petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603467/ | South Texas Lumber Company, Petitioner, v. Commissioner of Internal Revenue, RespondentSouth Texas Lumber Co. v. CommissionerDocket No. 10050United States Tax Court7 T.C. 669; 1946 U.S. Tax Ct. LEXIS 88; August 30, 1946, Promulgated *88 Judgment will be entered for the respondent. Petitioner, a corporation which kept ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653552/ | ACCEPTED
10-20-00095-CV
TENTH COURT OF APPEALS
WACO, TEXAS
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653551/ | Deomo^^ 30,
\^/(A)/)^HrN^7^/^ A\/b,
aJ4to,'~M/i9 7^70/ lO'U-oooie-cg,
ij MONBJ ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4603385/ | CORE SPECIAL PURPOSE FUND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCORE Special Purpose Fund v. CommissionerDocket No. 20862-80.United States Tax CourtT.C. Memo 1985-48; 1985 Tax Ct. Memo LEXIS 585; 49 T.C.M. (CCH) 626; T.C.M. (RIA) 85048; January 30, 1985*585 P is an organization exempt from taxatio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603386/ | Barq's Bottling Company v. Commissioner.Barq's Bottling Co. v. CommissionerDocket No. 6758.United States Tax Court1946 Tax Ct. Memo LEXIS 158; 5 T.C.M. (CCH) 505; T.C.M. (RIA) 46150; June 21, 1946*158 1. A "reasonable allowance" for salaries of petitioner's two officers and sole stockholders is determined from the evi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603387/ | ROBERT H. MUNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Munson v. CommissionerDocket No. 88949.United States Board of Tax Appeals39 B.T.A. 72; 1939 BTA LEXIS 1077; January 10, 1939, Promulgated *1077 A corporation had a credit balance in a brokerage account equivalent to the debit balance in the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603390/ | E. R. Sovereign and Phyllis E. Sovereign, Petitioners, v. Commissioner of Internal Revenue, RespondentSovereign v. CommissionerDocket Nos. 61349, 70828United States Tax Court32 T.C. 1350; 1959 U.S. Tax Ct. LEXIS 72; September 30, 1959, Filed *72 Decisions will be entered for the respondent. 1. Held, that under those p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603391/ | BURTON R. PITTLER and ELIN PITTLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPittler v. CommissionerDocket No. 12457-84.United States Tax CourtT.C. Memo 1986-320; 1986 Tax Ct. Memo LEXIS 294; 51 T.C.M. (CCH) 1587; T.C.M. (RIA) 86320; July 28, 1986. John P. Kelly, for the petitioners. John O. Kent, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603393/ | Appeal of MARITIME SECURITIES CO.Maritime Sec. Co. v. CommissionerDocket No. 324.United States Board of Tax Appeals2 B.T.A. 188; 1925 BTA LEXIS 2498; June 29, 1925, Decided Submitted December 8, 1924. *2498 1. The taxpayer's income tax for the calendar year 1916 did not accrue as of the close of 1916 and may not be ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603396/ | G. C. Hamilton v. Commissioner. Elizabeth R. Hamilton v. Commissioner.G. Hamilton v. CommissionerDocket Nos. 6819 and 6820.United States Tax Court1946 Tax Ct. Memo LEXIS 133; 5 T.C.M. (CCH) 645; T.C.M. (RIA) 46178; July 23, 1946*133 Theodore H. Roche, Esq., Mills Tower, San Francisco, Calif., for the petitioners. W. J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603398/ | LAWRENCE ANTHONY WEISENSEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeisensee v. CommissionerDocket No. 1700-84.United States Tax CourtT.C. Memo 1987-206; 1987 Tax Ct. Memo LEXIS 202; 53 T.C.M. (CCH) 643; T.C.M. (RIA) 87206; April 22, 1987. *202 Petitioner did not file forms purporting to be Federal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603399/ | The Mesaba-Cliffs Mining Company, Petitioner, v. Commissioner of Internal Revenue, RespondentMesaba-Cliffs Mining Co. v. CommissionerDocket No. 12754United States Tax Court10 T.C. 1010; 1948 U.S. Tax Ct. LEXIS 171; June 3, 1948, Promulgated *171 Decision will be entered for the respondent. Excess profits carry-over fr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603400/ | ESTATE OF VINCENT D. GOODWIN, DECEASED, DONNA B. GOODWIN and MALINDA G. JENNINGS, PERSONAL REPRESENTATIVES, and DONNA B. GOODWIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Goodwin v. CommissionerDocket No. 11975-87.United States Tax CourtT.C. Memo 1988-178; 1988 Tax Ct. Memo LEXIS 206; 55 T.C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603402/ | ALBERT LEMISHOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ALBERT LEMISHOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *Lemishow v. CommissionerTax Ct. Dkt. No. 18744-96United States Tax Court110 T.C. 346; 1998 U.S. Tax Ct. LEXIS 26; 110 T.C. No. 26; June 2, 1998, Filed *26 Decision w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603403/ | COMPAQ COMPUTER CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCompaq Computer Corp. v. CommissionerNo. 24238-96United States Tax Court113 T.C. 214; 1999 U.S. Tax Ct. LEXIS 44; 113 T.C. No. 17; September 21, 1999, Filed *44 Our holding in this opinion will be incorporated into ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603408/ | Elsie L. Dees, et al. 1 v. Commissioner. Dees v. CommissionerDocket Nos. 81908-81910, 82404.United States Tax CourtT.C. Memo 1962-153; 1962 Tax Ct. Memo LEXIS 152; 21 T.C.M. (CCH) 833; T.C.M. (RIA) 62153; June 26, 1962*152 Donald L. Wilson, Esq., Robert Mueller, Esq., Perry Brooks Bldg., Austin, Tex., A. E. Brooks, Es... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603409/ | Estate of William P. Eger, Deceased, Erma C. Eger, Executrix of Said Estate, v. Commissioner.Estate of William P. Eger v. CommissionerDocket No. 4626.United States Tax Court1945 Tax Ct. Memo LEXIS 72; 4 T.C.M. (CCH) 914; T.C.M. (RIA) 45303; September 28, 1945Henry A. Kalcheim, Esq., 180 W. Washington St., Chicago, Ill.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603410/ | Robert F. Zeddies v. Commissioner.Zeddies v. CommissionerDocket No. 57280.United States Tax CourtT.C. Memo 1958-14; 1958 Tax Ct. Memo LEXIS 215; 17 T.C.M. (CCH) 63; T.C.M. (RIA) 58014; January 31, 1958*215 Held: Respondent's determinations with respect to the income received by petitioner, a candy broker, during the t... | 01-04-2023 | 11-20-2020 |
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