url stringlengths 56 59 | text stringlengths 3 913k | downloaded_timestamp stringclasses 1
value | created_timestamp stringlengths 10 10 |
|---|---|---|---|
https://www.courtlistener.com/api/rest/v3/opinions/4603411/ | NIAGARA SHARE CORPORATION OF MARYLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Niagara Share Corp. v. CommissionerDocket No. 70813.United States Board of Tax Appeals31 B.T.A. 832; 1934 BTA LEXIS 1026; December 5, 1934, Promulgated *1026 1. The sale of securities in 1930 for an amount less than the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603413/ | Estate of Max Steinberg, Deceased, Pearl Steinberg, Executrix v. Commissioner. Estate of Max Steinberg, Deceased, Pearl Steinberg, Executrix and Pearl Steinberg v. Commissioner.Estate of Steinberg v. CommissionerDocket Nos. 67143, 67144.United States Tax CourtT.C. Memo 1965-244; 1965 Tax Ct. Memo LEXIS 86; 24 T.C.M. (C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603414/ | Walter M. Beckley v. Commissioner. American Welding & Tank Company v. Commissioner.Beckley v. CommissionerDocket Nos. 42230, 42232.United States Tax Court1953 Tax Ct. Memo LEXIS 32; 12 T.C.M. (CCH) 1389; T.C.M. (RIA) 53396; December 8, 1953*32 1. Income. - Correct taxable income determined. 2. Fraud. - Additions to ta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603415/ | JOHN D. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 20906-82.United States Tax CourtT.C. Memo 1986-280; 1986 Tax Ct. Memo LEXIS 329; 51 T.C.M. (CCH) 1392; T.C.M. (RIA) 86280; July 7, 1986. John D. Miller, pro se. Christy M. Pendley, for the respondent. WILBURMEMO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603417/ | Simonsen Industries, Inc., et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentSimonsen Industries, Inc. v. CommissionerDocket Nos. 55983, 55984United States Tax Court26 T.C. 515; 1956 U.S. Tax Ct. LEXIS 165; June 12, 1956, Filed *165 Decisions will be entered for the respondent. Property Held Primar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603419/ | ALFRED E. AND BRENDA M. WILCOX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilcox v. CommissionerDocket No. 1912-76.United States Tax CourtT.C. Memo 1981-269; 1981 Tax Ct. Memo LEXIS 485; 41 T.C.M. (CCH) 1623; T.C.M. (RIA) 81269; May 28, 1981. Robert M. Tyle, for the petitioners. David R. Smith, for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603421/ | ROY ADAMSON AND CATHERINE ADAMSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAdamson v. CommissionerDocket Nos. 3207-84, 42508-84.United States Tax CourtT.C. Memo 1986-489; 1986 Tax Ct. Memo LEXIS 117; 52 T.C.M. (CCH) 699; T.C.M. (RIA) 86489; September 29, 1986. *117 Held, Ps failed to prove that they... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603423/ | J. C. CARLSON AND G. L. ELKIN, TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carlson v. CommissionerDocket No. 45613.United States Board of Tax Appeals27 B.T.A. 93; 1932 BTA LEXIS 1130; November 16, 1932, Promulgated *1130 Held, that under the facts shown, the petitioners are liable to be taxed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603424/ | JOHN C. BANEKATIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBanekatis v. CommissionerDocket No. 46191-86.United States Tax CourtT.C. Memo 1988-474; 1988 Tax Ct. Memo LEXIS 487; 56 T.C.M. (CCH) 376; T.C.M. (RIA) 88474; September 28, 1988. Edward Rappaport, for the petitioner. Gerlad A. Thorpe and Karen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603426/ | D'Angelo Associates, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentD'Angelo Assoc., Inc. v. CommissionerDocket No. 4020-75United States Tax Court70 T.C. 121; 1978 U.S. Tax Ct. LEXIS 129; 70 T.C. No. 12; May 2, 1978, Filed *129 Decision will be entered under Rule 155. Petitioner was organized on June ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603427/ | Michael D. and Barbara L. Weber, Petitioners v. Commissioner of Internal Revenue, RespondentWeber v. CommissionerDocket No. 14475-91United States Tax Court103 T.C. 378; 1994 U.S. Tax Ct. LEXIS 65; 103 T.C. No. 19; August 25, 1994, Filed *65 Decision will be entered under Rule 155. P worked as an ordained minister of t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653547/ | % 71/ Of/trr ^/U/f Ti-ltd /./ AtiO'/r/d ■JLu^ ^:j/7'Z/>-^n?,f!r-/'/
h,J c,..ri r..<^ ^2m-7^z-rJ
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653550/ | ACCEPTED
10-17-00350-CR
TENTH COURT OF APPEALS
W... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653555/ | USCA11 Case: 20-11984 Date Filed: 01/22/2021 Page: 1 of 5
[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
________________________
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653557/ | 2021 IL 125150
IN THE
SUPREME COURT
OF
THE STATE OF ILLINOIS
(Docket No. 125150)
SUSAN STEED, as Independent Administrato... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4597261/ | Frederick Steel Co., Petitioner, v. Commissioner of Internal Revenue, RespondentFrederick Steel Co. v. CommissionerDocket No. 92949United States Tax Court42 T.C. 13; 1964 U.S. Tax Ct. LEXIS 123; April 8, 1964, Filed *123 Decision will be entered under Rule 50. 1. Losses incurred by corporation in beer and ice business... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653553/ | USCA11 Case: 19-12225 Date Filed: 01/22/2021 Page: 1 of 6
[PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
________________________
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4603453/ | E. A. Obering v. Commissioner. Helen Bailey Obering v. Commissioner.Obering v. CommissionerDocket Nos. 13526, 13527.United States Tax Court1948 Tax Ct. Memo LEXIS 243; 7 T.C.M. (CCH) 84; T.C.M. (RIA) 48027; February 26, 1948Dickson M. Saunders, Esq., and W. L. Clark, C.P.A., 410 Nat. Bank of Tulsa Bldg., Tulsa, Okla., ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603454/ | ESTATE OF JOHN A. Mc CAMMON, DECEASED, ELSIE L. Mc CAMMON, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentESTATE OF Mc CAMMON v. COMMISSIONERDocket No. 13633-78.United States Tax CourtT.C. Memo 1980-327; 1980 Tax Ct. Memo LEXIS 257; 40 T.C.M. (CCH) 1028; August 20, 1980, Filed *257 In 1965, deced... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603458/ | H. S. PAULUS, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Paulus v. CommissionerDocket Nos. 67394-67403.United States Board of Tax Appeals30 B.T.A. 608; 1934 BTA LEXIS 1292; May 2, 1934, Promulgated *1292 1. Held, that the sale evidenced by the record in these proceedings shows that corpora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603459/ | J. A. DOUGHERTY'S SONS, INC., DISTILLERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.J. A. Dougherty's Sons, Inc. v. CommissionerDocket No. 98204.United States Board of Tax Appeals42 B.T.A. 892; 1940 BTA LEXIS 941; October 8, 1940, Promulgated *941 1. DEDUCTION - TAXES. - Unconstitutional taxes, resi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603461/ | DAVID E. BRESSLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DARRELL E. WEINGARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBressler v. CommissionerDocket Nos. 15386-84, 18397-84.United States Tax CourtT.C. Memo 1986-4; 1986 Tax Ct. Memo LEXIS 603; 51 T.C.M. (CCH) 233; T.C.M. (RIA) 860... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603462/ | ROBERT W. and MARY A. BRINKMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOHN GRIMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrinkman v. CommissionerDocket Nos. 23703-87; 23706-87.United States Tax CourtT.C. Memo 1989-217; 1989 Tax Ct. Memo LEXIS 218; 57 T.C.M. (CCH) 331; T.C.M. (... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603463/ | FIREMEN'S INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MECHANICS INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Firemen's Ins. Co. v. CommissionerDocket Nos. 53679, 53680, 56379, 56380, 64419.United States Board of Tax Appeals30 B.T.A. 1004; 1934 BTA L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603464/ | ENTRESS BRICK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Entress Brick Co. v. CommissionerDocket No. 10006.United States Board of Tax Appeals9 B.T.A. 588; 1927 BTA LEXIS 2553; December 13, 1927, Promulgated *2553 1. Cost of real estate allocated, for purpose of computing depletion allowance, bet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603466/ | ARTHUR E. OTTO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Otto v. CommissionerDocket No. 81874.United States Board of Tax Appeals37 B.T.A. 479; 1938 BTA LEXIS 1026; March 17, 1938, Promulgated *1026 Taxpayer entered an order through a broker's office in Washington for the purchase of certain New York... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603429/ | JUSTIN R. MELAT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMelat v. CommissionerDocket No. 3083-92United States Tax CourtT.C. Memo 1993-247; 1993 Tax Ct. Memo LEXIS 242; 65 T.C.M. (CCH) 2868; June 1, 1993, Filed *242 Justin R. Melat, pro se. For respondent: James E. Gehres. PATEPATEMEMORANDUM OPINION ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603430/ | Willet Parry and Ella Faye Parry v. Commissioner. Wayne D. Olson and Betty C. Olson v. Commissioner.Parry v. CommissionerDocket Nos. 4147-63, 4569-63.United States Tax CourtT.C. Memo 1965-318; 1965 Tax Ct. Memo LEXIS 10; 24 T.C.M. (CCH) 1772; T.C.M. (RIA) 65318; December 14, 1965Willet Parry, for the petitioners in Doc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603432/ | W. G. Cutler v. Commissioner.Cutler v. Commissioner.Docket No. 25996.United States Tax Court1951 Tax Ct. Memo LEXIS 285; 10 T.C.M. (CCH) 268; T.C.M. (RIA) 51071; March 22, 1951William W. Booth, Esq., for the petitioner. Kalman A. Goldring, Esq., for the respondent. MURDOCK Memorandum Opinion MURDOCK, Judge: The Commis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603437/ | BOBBY LEE BURNETTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurnette v. CommissionerDocket No. 8439-78.United States Tax CourtT.C. Memo 1981-381; 1981 Tax Ct. Memo LEXIS 356; 42 T.C.M. (CCH) 478; T.C.M. (RIA) 81381; July 28, 1981. Frank C. McClanahan, III, and Robert E. Langley, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603439/ | George Spitzer v. Commissioner.Spitzer v. CommissionerDocket No. 72352.United States Tax CourtT.C. Memo 1959-171; 1959 Tax Ct. Memo LEXIS 80; 18 T.C.M. (CCH) 743; T.C.M. (RIA) 59171; August 28, 1959Ralph A. Taylor, Esq., 68 Post Street, San Francisco, Calif., for the petitioner. Leslie T. Jones, Jr., Esq., for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603441/ | Clarence Whitman & Sons, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentClarence Whitman & Sons v. CommissionerDocket No. 9436United States Tax Court10 T.C. 264; 1948 U.S. Tax Ct. LEXIS 268; February 10, 1948, Promulgated *268 Decision will be entered under Rule 50. 1. The deficiency notice for 1941 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603443/ | VAHLCO CORPORATION, SUCCESSOR TO VAHLSING MANAGEMENT CONSULTANTS, INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Vahlco Corp. v. CommissionerDocket Nos. 26600-88, 26672-88, 26832-88, 26833-88United States Tax Court97 T.C. 428; 1991 U.S. Tax Ct. LEXIS 89; 97 T.C. No. 29; October 15, 1991, Fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603444/ | RALEIGH SMOKELESS FUEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Raleigh Smokeless Fuel Co. v. CommissionerDocket No. 7767.United States Board of Tax Appeals6 B.T.A. 381; 1927 BTA LEXIS 3526; March 2, 1927, Promulgated *3526 1. A liability incurred through a breach of contract is a deductible l... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603445/ | Estate of Minnie Miller, deceased, Morris Miller, executor v. Commissioner.Estate of Miller v. CommissionerDocket No. 7025-65,United States Tax CourtT.C. Memo 1968-230; 1968 Tax Ct. Memo LEXIS 68; 27 T.C.M. (CCH) 1140; T.C.M. (RIA) 68230; October 7, 1968. Filed Milton I. Baldinger and Arthur P. Scibelli, First Federal ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603447/ | STANLEY C. CAMPBELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCampbell v. CommissionerDocket No. 12868-81.United States Tax CourtT.C. Memo 1983-393; 1983 Tax Ct. Memo LEXIS 396; 46 T.C.M. (CCH) 668; T.C.M. (RIA) 83393; July 7, 1983. *396 Held: Additions to tax are sustained for each of the years 1974 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603448/ | BRUCE A. PAPPAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPappas v. CommissionerDocket No. 5525-73.United States Tax CourtT.C. Memo 1975-321; 1975 Tax Ct. Memo LEXIS 54; 34 T.C.M. (CCH) 1397; T.C.M. (RIA) 750321; October 29, 1975, Filed Robert W. Brundige, Jr., for the petitioner. Robert E. Marum, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603449/ | JOHN C. SAUNDERS and ELLEN W. SAUNDERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSaunders v. CommissionerDocket No. 14942-79United States Tax CourtT.C. Memo 1982-655; 1982 Tax Ct. Memo LEXIS 93; 45 T.C.M. (CCH) 82; T.C.M. (RIA) 82655; November 15, 1982. Robert C. Taylor and Bradford D. Corrigan, Jr.,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4597266/ | K & S Electric Company, Inc. v. Commissioner.K & S Electric Co. v. CommissionerDocket No. 5011-68.United States Tax CourtT.C. Memo 1969-291; 1969 Tax Ct. Memo LEXIS 5; 28 T.C.M. (CCH) 1499; T.C.M. (RIA) 69291; December 29, 1969, Filed *5 Robert W. Siegel, for the petitioner. James C. Lynch, for the respondent. WITHEY... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3267684/ | Appellee, J. H. Myers, brought two suits against appellants in the eastern district of the Lawrence chancery court. By agreement they were consolidated for trial.
In the first suit appellee, J. H. Myers, alleged in his complaint that he is the owner of a tract of timber land and a "certain road right of way" crossing a... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4603470/ | Benjamin Goodman and Anna Goodman v. Commissioner. Harold Goodman v. Commissioner.Goodman v. Comm'rDocket Nos. 43543, 43544.United States Tax CourtT.C. Memo 1961-201; 1961 Tax Ct. Memo LEXIS 156; 20 T.C.M. (CCH) 997; T.C.M. (RIA) 61201; June 30, 1961Harold R. Burnstein, Esq., for the petitioners. Paul Levin, Esq., and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603471/ | MORRISON BOND COMPANY, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morrison Bond Co. v. CommissionerDocket Nos. 93362, 95986.United States Board of Tax Appeals42 B.T.A. 720; 1940 BTA LEXIS 959; September 24, 1940, Promulgated *959 Interest received during the taxable years 1934 - 1936 on bonds is... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603473/ | EXCELSIOR-LEADER LAUNDRY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Excelsior-Leader Laundry Co. v. CommissionerDocket No. 9221.United States Board of Tax Appeals8 B.T.A. 183; 1927 BTA LEXIS 2925; September 22, 1927, Promulgated *2925 The excess of insurance received over the book value of machin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603474/ | JOLIET-NORFOLK FARM CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Joliet-Norfolk Farm Corp. v. CommissionerDocket No. 6795.United States Board of Tax Appeals8 B.T.A. 824; 1927 BTA LEXIS 2796; October 15, 1927, Promulgated *2796 Robert J. Walker, C.P.A., for the petitioner. J. W. Fisher, Esq.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1131862/ | 448 So. 2d 720 (1984)
STATE of Louisiana
v.
Carl DUPERON.
No. 83-KA-671.
Court of Appeal of Louisiana, Fifth Circuit.
March 13, 1984.
*721 William C. Credo III, Asst. Dist. Atty., Gretna, for plaintiff-appellee.
Joseph L. Montgomery, Indigent Defender Bd., Gretna, for defendant-appellant.
Before BOUTALL, GRISBAUM and D... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4603476/ | THEODORE THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentThomas v. CommissionerDocket No. 31107-87United States Tax CourtT.C. Memo 1990-365; 1990 Tax Ct. Memo LEXIS 382; 60 T.C.M. (CCH) 157; T.C.M. (RIA) 90365; July 18, 1990, Filed *382 Decision will be entered for the respondent. Theodore Thomas, pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603478/ | E. B. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Miller v. CommissionerDocket No. 3465.United States Board of Tax Appeals7 B.T.A. 921; 1927 BTA LEXIS 3063; August 1, 1927, Promulgated *3063 1. Reasonable allowance for depreciation of oil-well drilling tools and equipment determined. 2. The ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603479/ | Hugh R. Bowman v. Commissioner.Bowman v. CommissionerDocket Nos. 5008, 8604.United States Tax Court1949 Tax Ct. Memo LEXIS 230; 8 T.C.M. (CCH) 309; T.C.M. (RIA) 49080; March 29, 1949*230 Evidence held sufficient to establish that one-half of the income of the business of wheat farming involved herein is taxable to the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603480/ | JOHN LAING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Laing v. CommissionerDocket No. 39944.United States Board of Tax Appeals22 B.T.A. 380; 1931 BTA LEXIS 2127; February 26, 1931, Promulgated *2127 1. Where a corporation pays accrued interest on bond subscription payments in worthless bonds, in bei... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603481/ | ROBERT D. AND EILEEN S. HARRISON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHARRISON v. COMMISSIONERDocket No. 2316-76.United States Tax CourtT.C. Memo 1978-476; 1978 Tax Ct. Memo LEXIS 41; 37 T.C.M. (CCH) 1849-33; November 28, 1978, Filed *41 Petitioners purchased clothing for their children for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603483/ | R. F. Odle, Petitioner, v. Commissioner of Internal Revenue, RespondentOdle v. CommissionerDocket No. 17144United States Tax Court12 T.C. 201; 1949 U.S. Tax Ct. LEXIS 275; February 16, 1949, Promulgated *275 Decision will be entered under Rule 50. Family Partnership -- Wife Recognized. -- A husband who managed a busi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603485/ | SOUTHERN SCHOOL-BOOK DEPOSITORY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Southern School-Book Depository, Inc. v. CommissionerDocket No. 12129.United States Board of Tax Appeals10 B.T.A. 930; 1928 BTA LEXIS 4002; February 21, 1928, Promulgated *4002 1. Invested capital as determined by the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603489/ | ESTATE OF DORIS Z. TENENBAUM, DECEASED, THIRD NATIONAL BANK IN NASHVILLE, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Tenenbaum v. CommissionerDocket No. 11378-93United States Tax CourtT.C. Memo 1995-48; 1995 Tax Ct. Memo LEXIS 41; 69 T.C.M. (CCH) 1787; T.C.M. (RIA) 95048; January 31, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603490/ | DAVID L. FANNON AND ELIZABETH B. FANNON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFannon v. CommissionerDocket No. 43131-86.United States Tax CourtT.C. Memo 1989-136; 1989 Tax Ct. Memo LEXIS 136; 56 T.C.M. (CCH) 1587; T.C.M. (RIA) 89136; March 30, 1989. James W. Morris III and Richard C. L. Starke, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603492/ | CORN PRODUCTS REFINING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Corn Products Ref. Co. v. CommissionerDocket No. 24374.United States Board of Tax Appeals22 B.T.A. 605; 1931 BTA LEXIS 2095; March 9, 1931, Promulgated *2095 A consent in writing signed by a taxpayer prior to the passage of the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603493/ | JOHN J. WATTS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HUGH C. SICARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PARKER SLOANE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Watts v. CommissionerDocket Nos. 44061, 47451, 47973.United States Board of Tax Appeals28 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603494/ | ALAMEDA PARK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Alameda Park Co. v. CommissionerDocket No. 8355.United States Board of Tax Appeals10 B.T.A. 1115; 1928 BTA LEXIS 3952; March 1, 1928, Promulgated *3952 In 1916 the petitioner, by assignment, became the lessee of an amusement park. The lease... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603495/ | MADELEINE R. MARTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMartz v. CommissionerDocket No. 4626-79.United States Tax CourtT.C. Memo 1981-168; 1981 Tax Ct. Memo LEXIS 577; 41 T.C.M. (CCH) 1236; T.C.M. (RIA) 81168; April 8, 1981. *577 Held, petitioner is not entitled to a casualty loss deduction under... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603497/ | WOODMAR REALTY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Woodmar Realty Co. v. CommissionerDocket No. 30984.United States Board of Tax Appeals17 B.T.A. 88; 1929 BTA LEXIS 2362; August 6, 1929, Promulgated *2362 E. Barrett Prettyman, Esq., and E. L. Kohler, C.P.A., for the petitioner. G. S. Herr,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603498/ | Federated Department Stores, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentFederated Dep't Stores, Inc. v. CommissionerDocket No. 526-66United States Tax Court51 T.C. 500; 1968 U.S. Tax Ct. LEXIS 3; December 30, 1968, Filed *3 Decision will be entered under Rule 50. On Feb. 1, 1964, F, a retail depar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603501/ | Independent Cooperative Milk Producers Association, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentIndependent Cooperative Milk Producers Asso. v. CommissionerDocket No. 10791-78United States Tax Court76 T.C. 1001; 1981 U.S. Tax Ct. LEXIS 111; June 15, 1981, Filed *111 Decision will be entered for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603502/ | THE PENN MUTUAL LIFE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Penn Mut. Life Ins. Co. v. CommissionerDocket No. 59670.United States Board of Tax Appeals32 B.T.A. 876; 1935 BTA LEXIS 882; June 28, 1935, Promulgated *882 1. The 3 percent guaranteed interest paid by petitioner to be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603505/ | BAUMAN IRON WORKS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bauman Iron Works, Inc. v. CommissionerDocket No. 13961.United States Board of Tax Appeals11 B.T.A. 794; 1928 BTA LEXIS 3731; April 23, 1928, Promulgated *3731 Respondent's action sustained because of failure of petitioner to adduce s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603506/ | Appeal of REYNOLDS & REYNOLDS CO.Reynolds & Reynolds Co. v. CommissionerDocket No. 331.United States Board of Tax Appeals1 B.T.A. 275; 1925 BTA LEXIS 2979; January 8, 1925, decided Submitted December 17, 1924. *2979 The Board has no jurisdiction of an appeal based upon the rejection in part of a claim for the abateme... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4880528/ | DISMISSED and Opinion Filed August 30, 2021
In The
Court of Appeals
Fifth District of Texas at Dallas
No. 05-21-00579-CV
No. 05-21-00580-CV
... | 01-04-2023 | 09-01-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653561/ | IN THE SUPREME COURT OF IOWA
No. 19–0089
Submitted December 15, 2020—Filed January 22, 2021
STATE OF IOWA,
Appellee,
vs.
JOSEPH SCOTT WAIGAND,
Appellant.
On review from the Iowa Court of Appeals.
Appeal from the Iowa District Court for Union ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653562/ | IN THE SUPREME COURT OF IOWA
No. 19–0431
Submitted December 16, 2020—Filed January 22, 2021
NO BOUNDRY, LLC,
Appellee,
vs.
CORNELL HOOSMAN,
Appellant.
On review from the Iowa Court of Appeals.
Appeal from the Iowa District Court for Black Haw... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/2403918/ | 398 S.W.2d 475 (1965)
WHEELER AND LEMASTER OIL AND GAS COMPANY et al., Appellants,
v.
Jack HENLEY et al., Appellees.
Court of Appeals of Kentucky.
October 22, 1965.
Rehearing Denied February 18, 1966.
J. K. Wells, Paintsville, for appellants.
W. Howes Meade, Paintsville, for appellee Jack Henley.
W. A. Johnson, Paintsv... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4603508/ | Adolph B. Canelo III and Sally M. Canelo, Petitioners v. Commissioner of Internal Revenue, Respondent; Thomas J. Kane, Jr., and Kathryn H. Kane, Petitioners v. Commissioner of Internal Revenue, RespondentCanelo v. CommissionerDocket Nos. 894-65, 895-65United States Tax Court53 T.C. 217; 1969 U.S. Tax Ct. LEXIS 25; Nove... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603509/ | PHYLLIS RAMPULLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRampulla v. CommissionerDocket No. 26723-91United States Tax CourtT.C. Memo 1993-504; 1993 Tax Ct. Memo LEXIS 515; 66 T.C.M. (CCH) 1184; November 1, 1993, Filed *515 Decision will be entered for respondent. Petitioner wife and her husband fil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603511/ | NANCY A. LUCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; FLOYD JOSEPH LUCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLucia v. CommissionerDocket Nos. 1892-87, 2296-87United States Tax CourtT.C. Memo 1991-77; 1991 Tax Ct. Memo LEXIS 92; 61 T.C.M. (CCH) 1982; T.C.M. (RIA) 91077; Febru... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603512/ | Harold R. Love v. Commissioner.Love v. CommissionerDocket No. 23052.United States Tax Court1951 Tax Ct. Memo LEXIS 177; 10 T.C.M. (CCH) 606; T.C.M. (RIA) 51197; June 28, 1951Harold R. Love, pro se. Thomas A. Steele, Jr., Esq., for the respondent. JOHNSON Memorandum Findings of Fact and Opinion JOHNSON, Judge: Respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603514/ | H. R. MACMILLAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.MacMillan v. CommissionerDocket No. 6602.United States Board of Tax Appeals14 B.T.A. 1367; 1929 BTA LEXIS 2947; January 17, 1929, Promulgated *2947 1. Respondent's determination of amount of loss on stock which became worthless, approved. 2... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603540/ | J.W. and CLAIRETTE W. RATCLIFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRatcliff v. CommissionerDocket No. 7708-82.United States Tax CourtT.C. Memo 1983-636; 1983 Tax Ct. Memo LEXIS 152; 47 T.C.M. (CCH) 86; T.C.M. (RIA) 83636; October 13, 1983. Clarke Cable Ward, for petitioners. Cheryl M. D. Rees,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2021837/ | 83 Ill. App. 3d 957 (1980)
404 N.E.2d 1033
THE PEOPLE ex rel. RICHARD DONNELLY, Plaintiff-Appellant,
v.
McHENRY COUNTY SHERIFF'S DEPARTMENT MERIT COMMISSION et al., Defendants-Appellees.
No. 79-290.
Illinois Appellate Court Second District.
Opinion filed May 6, 1980.
*958 Richard C. Kelly, of McGuire, Bishop & Kelly,... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/1560826/ | 18 So. 3d 536 (2009)
COVINGTON
v.
STATE.
No. 2D09-3293.
District Court of Appeal of Florida, Second District.
September 9, 2009.
Decision without published opinion Belated Appeal denied. | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4603518/ | GARDNER GOVERNOR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gardner Governor Co. v. CommissionerDocket No. 321.United States Board of Tax Appeals5 B.T.A. 70; 1926 BTA LEXIS 1994; October 13, 1926, Decided *1994 1. A deduction for exhaustion, wear and tear and obsolescence of buildings at 5 per c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603519/ | ANTOINETTE K. BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown v. CommissionerDocket No. 97743.United States Board of Tax Appeals46 B.T.A. 782; 1942 BTA LEXIS 820; March 27, 1942, Promulgated *820 MANDATE - QUESTION LEFT FOR DECISION BY BOARD. - The Commissioner contended for the first time in ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603521/ | C. Ted Brady and Agnes J. Brady, his wife, Petitioners, v. Commissioner of Internal Revenue, RespondentBrady v. CommissionerDocket No. 71280United States Tax Court35 T.C. 311; 1960 U.S. Tax Ct. LEXIS 20; November 22, 1960, Filed *20 Decision will be entered for the respondent. The Commissioner did not err in taxing th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603522/ | GARY GLASS, TRANSFEREE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Glass v. CommissionerDocket Nos. 5529-86; 5530-86; 27170-86United States Tax CourtT.C. Memo 1989-387; 1989 Tax Ct. Memo LEXIS 386; 57 T.C.M. (CCH) 1117; T.C.M. (RIA) 89387; July 31, 1989Arthur Pelikow and Larry Kars*387 , for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603523/ | LOUIS W. GUNBY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Louis W. Gunby, Inc. v. CommissionerDocket No. 98110.United States Board of Tax Appeals41 B.T.A. 884; 1940 BTA LEXIS 1128; April 18, 1940, Promulgated *1128 A corporation issued its shares for money and purchased securities for money wit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603524/ | Hearn Department Stores, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentHearn Dep't Stores, Inc. v. CommissionerDocket Nos. 25376, 29640United States Tax Court23 T.C. 266; 1954 U.S. Tax Ct. LEXIS 41; November 19, 1954, Filed *41 Decision will be entered for the respondent. On the record it is held th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603525/ | Michael G. Hilborn and Helene A. Hilborn, Petitioners v. Commissioner of Internal Revenue, RespondentHilborn v. CommissionerDocket No. 10246-83United States Tax Court85 T.C. 677; 1985 U.S. Tax Ct. LEXIS 23; 85 T.C. No. 40; November 5, 1985, Filed *23 Decision will be entered under Rule 155. Ps were limited partners in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603527/ | Russell L. Mannette, Jr., Petitioner v. Commissioner of Internal Revenue, RespondentMannette v. CommissionerDocket No. 5958-76United States Tax Court69 T.C. 990; 1978 U.S. Tax Ct. LEXIS 151; March 22, 1978, Filed *151 Decision will be entered under Rule 155. T concededly failed to report as income funds which he embez... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603530/ | Lewis W. Welch, Petitioner, v. Commissioner of Internal Revenue, RespondentWelch v. CommissionerDocket No. 6121United States Tax Court8 T.C. 1139; 1947 U.S. Tax Ct. LEXIS 189; May 29, 1947, Promulgated *189 Decision will be entered for the petitioner. 1. Petitioner was the settlor of 4 irrevocable trusts for the benef... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603531/ | Joseph W. and Sydney N. Brown, Petitioners, v. Commissioner of Internal Revenue, RespondentBrown v. CommissionerDocket No. 94845United States Tax Court40 T.C. 861; 1963 U.S. Tax Ct. LEXIS 71; August 16, 1963, Filed *71 Decision will be entered for the respondent. 1. On March 30, 1956, petitioner entered into a contrac... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603534/ | Place Realty Corporation v. Commissioner.Place Realty Corp. v. CommissionerDocket No. 86507.United States Tax CourtT.C. Memo 1962-144; 1962 Tax Ct. Memo LEXIS 164; 21 T.C.M. (CCH) 754; T.C.M. (RIA) 62144; June 15, 1962*164 Held, gain realized from the condemnation of property was gain realized from "the sale or exchan... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603535/ | ELECTRO MAGNETIC TOOL CO., PETITIONER, v. COMMISSIONER OR INTERNAL REVENUE, RESPONDENT.Electro Magnetic Tool Co. v. CommissionerDocket No. 7096.United States Board of Tax Appeals7 B.T.A. 290; 1927 BTA LEXIS 3203; June 14, 1927, Promulgated *3203 INVESTED CAPITAL. - The value of patents and inventions protected by appl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603536/ | Paul R. Kitch, Jr., and Patricia D. Kitch, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentKitch v. CommissionerDocket Nos. 24119-92, 24120-92, 25938-92, 25939-92, 5475-93United States Tax Court104 T.C. 1; 1995 U.S. Tax Ct. LEXIS 1; 104 T.C. No. 1; January 5, 1995, Filed *1 Decisions will be enter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603538/ | Joel A. Sharon and Ann L. Sharon, Petitioners v. Commissioner of Internal Revenue, RespondentSharon v. CommissionerDocket Nos. 6189-71, 3597-72United States Tax Court66 T.C. 515; 1976 U.S. Tax Ct. LEXIS 89; June 21, 1976, Filed *89 Decisions will be entered under Rule 155. 1. P was an attorney employed by the IRS. Du... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2253876/ | 910 N.E.2d 1128 (2009)
232 Ill.2d 581
LEWIS
v.
HULICK.
No. 108206.
Supreme Court of Illinois.
May Term, 2009.
Disposition of petition for leave to appeal.[*] Denied.
NOTES
[*] For Cumulative Leave to Appeal Tables see preliminary pages of advance sheets and Annual Illinois Cumulative Leave to Appeal Table. | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4653559/ | 2021 IL 125785
IN THE
SUPREME COURT
OF
THE STATE OF ILLINOIS
(Docket No. 125785)
THE BOARD OF EDUCATION OF THE CITY OF CHICAGO et al.,... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653563/ | IN THE SUPREME COURT OF IOWA
No. 20–0824
Submitted October 15, 2020—Filed January 8, 2021
IOWA SUPREME COURT ATTORNEY DISCIPLINARY BOARD,
Complainant,
vs.
RICHARD SCOTT RHINEHART,
Respondent.
On review of the report of the Iowa Supreme Court Grie... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653565/ | RENDERED: JANUARY 15, 2021; 10:00 A.M.
NOT TO BE PUBLISHED
Commonwealth of Kentucky
Court of Appeals
NO. 2019-CA-1900-MR
THOMAS SCOTT REEVES APPELLANT
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4603554/ | Albert J. Blackwood and Pauline M. Blackwood v. Commissioner.Blackwood v. CommissionerDocket No. 75508.United States Tax CourtT.C. Memo 1960-131; 1960 Tax Ct. Memo LEXIS 158; 19 T.C.M. (CCH) 681; T.C.M. (RIA) 60131; June 21, 1960Albert J. Blackwood, 1005 Boulevard, Westfield, N.J., for the petitioners. Scott A. Dahlqui... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603556/ | DIXON F. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 6121-79.United States Tax CourtT.C. Memo 1980-550; 1980 Tax Ct. Memo LEXIS 35; 41 T.C.M. (CCH) 528; T.C.M. (RIA) 80550; December 11, 1980Dixon F. Miller, pro se. Rose A. Mendes, for the respondent. DAWSON*36 M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603557/ | PAUL F. GRAY, JR. and WILMA GRAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGray v. CommissionerDocket No. 6128-76.United States Tax CourtT.C. Memo 1981-1; 1981 Tax Ct. Memo LEXIS 737; 41 T.C.M. (CCH) 682; T.C.M. (RIA) 81001; January 5, 1981H. Wayne Grant, Perry Shields, and Leslie Shields, for the pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603558/ | ORLANDO THREE INC., AN ALABAMA CORPORATION (SUCCESSOR BY MERGER TO MONTY NO. 2, INC., A MICHIGAN CORPORATION), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOrlando Three, Inc. v. CommissionerDocket No. 647-79United States Tax CourtT.C. Memo 1983-79; 1983 Tax Ct. Memo LEXIS 710; 45 T.C.M. (CCH) 687; T.C.M. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3258941/ | The Honorable Stephen D. Bright State Representative 47 Oak Forest Loop Maumelle, AR 72113-6816
Dear Representative Bright:
This is in response to your request for my opinion on several questions you have raised in the wake of my recent response to the questions addressed in the attached Ark. Op. Att'y Gen. No. 2001-27... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4603560/ | Joseph Sachs, et al. 1 v. Commissioner. Sachs v. CommissionerDocket Nos. 89668-89672.United States Tax CourtT.C. Memo 1963-103; 1963 Tax Ct. Memo LEXIS 242; 22 T.C.M. (CCH) 475; T.C.M. (RIA) 63103; April 8, 1963*242 Martin M. Merriam, Esq., for the petitioners. Alan L. Swartz, Esq., for the respondent. RAUMMemorandum... | 01-04-2023 | 11-20-2020 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.