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https://www.courtlistener.com/api/rest/v3/opinions/4603561/ | Estate of Harry Rosenberg, Marc A. Rosenberg, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Rosenberg v. CommissionerDocket No. 12244-79United States Tax Court73 T.C. 1014; 1980 U.S. Tax Ct. LEXIS 174; March 5, 1980, Filed *174 An appropriate order of dismissal will be entered. Notice o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603562/ | Estate of Charlene Cassini, Deceased, Igor L. Cassini, Executor, and Igor Cassini, Surviving Husband v. Commissioner.Estate of Cassini v. CommissionerDocket No. 755-68.United States Tax CourtT.C. Memo 1972-88; 1972 Tax Ct. Memo LEXIS 169; 31 T.C.M. (CCH) 346; T.C.M. (RIA) 72088; April 17, 1972, Filed *169 Held: The i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603563/ | EL DORADO OIL WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.El Dorado Oil Works v. CommissionerDocket Nos. 102247, 102248.United States Board of Tax Appeals46 B.T.A. 994; 1942 BTA LEXIS 789; April 21, 1942, Promulgated *789 Petitioner, engaged in the manufacture of coconut oil in San Francisco, pu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603565/ | Estate of Glenn Stewart, A. B. Davenport, Jr., Administrator, and Mary E. Stewart, Individually v. Commissioner.Estate of Stewart v. CommissionerDocket No. 36676.United States Tax CourtT.C. Memo 1955-107; 1955 Tax Ct. Memo LEXIS 226; 14 T.C.M. (CCH) 356; T.C.M. (RIA) 55107; April 29, 1955John A. Rowntree, Esq., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603539/ | ORY ESHEL AND LINDA CORYELL ESHEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEshel v. Comm'rDocket No. 8055-12United States Tax Court142 T.C. 197; 2014 U.S. Tax Ct. LEXIS 11; 142 T.C. No. 11; April 2, 2014, FiledAn appropriate order will be issued, and decision will be entered under Rule 155.In 1987, t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603541/ | Estate of Loren Doherty, Deceased, Dan A. Doherty, Personal Representative, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Doherty v. Comm'rDocket No. 5568-88 United States Tax Court 95 T.C. 446; 1990 U.S. Tax Ct. LEXIS 101; 95 T.C. No. 32; October 18, 1990, Filed *101 Decision will be entered unde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603542/ | J. Dale Dilworth v. Commissioner.Dilworth v. CommissionerDocket No. 4130.United States Tax Court1945 Tax Ct. Memo LEXIS 100; 4 T.C.M. (CCH) 836; T.C.M. (RIA) 45271; August 14, 1945Richard F. Barrett, Esq., 2 Wall St., New York, N. Y., for the petitioner. Francis X. Gallagher, Esq., for the respondent. MURDOCK Memorand... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603543/ | APPEAL OF M. P. G. HILLMAN.Hillman v. CommissionerDocket No. 2372.United States Board of Tax Appeals2 B.T.A. 1265; 1925 BTA LEXIS 2104; November 9, 1925, Decided Submitted September 16, 1925. *2104 Theodore H. Benson, Esq., for the taxpayer. Robert A. Littleton, Esq., for the Commissioner. *1265 Before LITTLETON, S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603544/ | JOHN E. THOMMEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentThommen v. CommissionerDocket No. 4845-94United States Tax CourtT.C. Memo 1995-152; 1995 Tax Ct. Memo LEXIS 147; 69 T.C.M. (CCH) 2328; April 5, 1995, Filed *147 A decision will be entered imposing a penalty under section 6673 and sustaining res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603547/ | JAMES C. and CARLYDIA BERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBerry v. CommissionerDocket No. 23782-88United States Tax CourtT.C. Memo 1990-646; 1990 Tax Ct. Memo LEXIS 738; 60 T.C.M. (CCH) 1499; T.C.M. (RIA) 90646; December 27, 1990, Filed *738 Decision will be entered for the respondent. Pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603548/ | Biltmore Blackman, Petitioner v. Commissioner of Internal Revenue, RespondentBlackman v. CommissionerDocket No. 21436-84United States Tax Court88 T.C. 677; 1987 U.S. Tax Ct. LEXIS 35; 88 T.C. No. 38; March 24, 1987. March 24, 1987, Filed *35 Decision will be entered under Rule 155. P set fire to his wife's clothes, a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603550/ | ESTATE OF LILY ANNE P. MITCHELL, DECEASED, EMMETT MITCHELL, III, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Mitchell v. CommissionerDocket No. 26373-90United States Tax CourtT.C. Memo 1993-110; 1993 Tax Ct. Memo LEXIS 126; 65 T.C.M. (CCH) 2157; March 25, 1993, Filed Decision will be e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603552/ | CHARLES N. SPRATT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Spratt v. CommissionerDocket No. 97917.United States Board of Tax Appeals43 B.T.A. 503; 1941 BTA LEXIS 1498; January 31, 1941, Promulgated *1498 1. Title to real estate (subject to a mortgage) was acquired by trustees to be held for the be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603566/ | PHILLIP S. FRY and K. SUSAN FRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFry v. CommissionerDocket No. 46185-86United States Tax CourtT.C. Memo 1991-51; 1991 Tax Ct. Memo LEXIS 76; 61 T.C.M. (CCH) 1812; T.C.M. (RIA) 91051; February 11, 1991, Filed *76 Decision will be entered under Rule 155. Phillip... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603570/ | RIDGE L. HARLAN AND MARJORY C. HARLAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent THEODORE S. OCKELS AND ROSEMARIE G. OCKELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarlan v. Comm'rNo. 21214-92; No. 24609-92 United States Tax Court116 T.C. 31; 2001 U.S. Tax Ct. LEXIS 4; 116 T.C. No.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603571/ | George W. Williams, Executor, Estate of Francis Williams, deceased, Petitioner, v. Commissioner of Internal Revenue, Respondent.Williams v. CommissionerDocket No. 54087.United States Board of Tax Appeals33 B.T.A. 390; 1935 BTA LEXIS 753; November 8, 1935, Promulgated *753 Ferdinand Tannenbaum, Esq., for the petitioner.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603572/ | PETER PAUL DeVERE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDe Vere v. CommissionerDocket No. 4113-73.United States Tax CourtT.C. Memo 1976-10; 1976 Tax Ct. Memo LEXIS 393; 35 T.C.M. (CCH) 28; T.C.M. (RIA) 760010; January 12, 1976. Filed Peter Paul DeVere, pro se. Thomas G. Schleier, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603573/ | PILGRIM'S PRIDE CORPORATION SUCCESSOR IN INTEREST TO PILGRIM'S PRIDE CORPORATION OF GEORGIA f.k.a. GOLD KIST, INC. SUCCESSOR IN INTEREST TO GOLD KIST INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPilgrim's Pride Corp. v. Comm'rDocket No. 12089-10.United States Tax Court141 T.C. 533; 2... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603574/ | Kenneth B. Kaar and Bertha A. Kaar v. Commissioner.Kaar v. CommissionerDocket No. 53590.United States Tax CourtT.C. Memo 1957-81; 1957 Tax Ct. Memo LEXIS 170; 16 T.C.M. (CCH) 355; T.C.M. (RIA) 57081; May 22, 1957*170 Held: The method of evaluating inventory employed by the petitioner was arbitrary and the adjustments ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603578/ | JOSEPH D. ALTER and LYNN R. ALTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlter v. CommissionerDocket No. 27456-81.United States Tax CourtT.C. Memo 1986-471; 1986 Tax Ct. Memo LEXIS 140; 52 T.C.M. (CCH) 628; T.C.M. (RIA) 86471; September 23, 1986. *140 Joseph D. Alter, pro se. Sidney A. Soltz, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603581/ | JAMES E. WELLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wells v. CommissionerDocket No. 62948.United States Board of Tax Appeals29 B.T.A. 222; 1933 BTA LEXIS 971; October 31, 1933, Promulgated *971 Petitioner owned stock of corporation A. with other stockholders of that company he organized a new ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603582/ | THEODORE N. VANGELOFF AND NADESDA VANGELOFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVangeloff v. CommissionerDocket No. 11890-88United States Tax CourtT.C. Memo 1992-514; 1992 Tax Ct. Memo LEXIS 526; 64 T.C.M. (CCH) 660; September 3, 1992, Filed As Amended September 3, 1992. *526 Decision will be ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603584/ | Gilbert R. Miller and Rita Miller, Petitioners v. Commissioner of Internal Revenue, RespondentMiller v. CommissionerDocket No. 20724-83United States Tax Court84 T.C. 827; 1985 U.S. Tax Ct. LEXIS 83; 84 T.C. No. 55; May 13, 1985; REVERSED January 11, 1988 May 13, 1985, Filed *83 Due to concessions made by each party, de... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603585/ | Mary Alice Browning v. Commissioner. Knox A. Browning v. Commissioner. Estate of M. M. Dawson, Deceased, Ruth B. Dawson and Richard M. Dawson, Executors v. Commissioner. Ruth Dawson v. Commissioner.Browning v. CommissionerDocket Nos. 20186, 20190, 20191, 20192, 21127, 21128, 21129, 21130.United States Tax Court1950 Tax... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603586/ | ESTATE OF G. PERCY MCGLUE, DECEASED, M. EDITH MCGLUE, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McGlue v. CommissionerDocket No. 96799.United States Board of Tax Appeals41 B.T.A. 1199; 1940 BTA LEXIS 1089; May 21, 1940, Promulgated *1089 1. The decedent at the time of his death was acting... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603587/ | WILLIAM B. SCAIFE & SONS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.William B. Scaife & Sons Co. v. CommissionerDocket No. 94813.United States Board of Tax Appeals41 B.T.A. 278; 1940 BTA LEXIS 1208; February 6, 1940, Promulgated *1208 Petitioner filed an original capital stock tax return for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603588/ | WHITE EAGLE OIL & REFINING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.White Eagle Oil & Ref. Co. v. CommissionerDocket No. 30448.United States Board of Tax Appeals19 B.T.A. 185; 1930 BTA LEXIS 2465; February 28, 1930, promulgated *2465 1. Where petitioner has pleaded and proved that the statutor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603589/ | Celia Goldstein, Petitioner, v. Commissioner of Internal Revenue, RespondentGoldstein v. CommissionerDocket Nos. 53136, 56173United States Tax Court26 T.C. 506; 1956 U.S. Tax Ct. LEXIS 164; June 12, 1956, Filed *164 Decision will be entered for the respondent. Under the terms of a trust created in 1949 by petitioner a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603591/ | Nathan Fogle and Betty Ruth Fogle v. Commissioner.Fogle v. CommissionerDocket No. 2579-64.United States Tax CourtT.C. Memo 1966-148; 1966 Tax Ct. Memo LEXIS 134; 25 T.C.M. (CCH) 785; T.C.M. (RIA) 66148; June 27, 1966*134 Petitioners' property was sold by judicial order and checks representing their share of the procee... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603592/ | ALEXANDER NAGY, JR., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentNagy v. CommissionerDocket No. 2309-79.United States Tax CourtT.C. Memo 1980-235; 1980 Tax Ct. Memo LEXIS 348; 40 T.C.M. (CCH) 581; T.C.M. (RIA) 80235; July 7, 1980, Filed Alexander Nagy, Jr., pro se. John R. Dorocak, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603595/ | SIDNEY J. HOLLISTER and ROBERTA C. HOLLISTER, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hollister v. CommissionerDocket Nos. 6674-78, 6675-78, 6676-78.United States Tax CourtT.C. Memo 1979-35; 1979 Tax Ct. Memo LEXIS 493; 38 T.C.M. (CCH) 139; T.C.M. (RIA) 79035; January 24, 1979, Filed *493 Petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603596/ | C. E. GULLETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. J. GULLETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gullett v. CommissionerDocket Nos. 52517, 52518.United States Board of Tax Appeals31 B.T.A. 1067; 1935 BTA LEXIS 1027; January 16, 1935, Promulgated *1027 Where resolu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603597/ | Estate of Dorothy C. Wilmot, Deceased, Chester C. Wilmot, Executor v. Commissioner.Estate of Wilmot v. CommissionerDocket No. 5362-67.United States Tax CourtT.C. Memo 1970-240; 1970 Tax Ct. Memo LEXIS 119; 29 T.C.M. (CCH) 1055; T.C.M. (RIA) 70240; August 25, 1970, Filed. William D. Shaw, for the petitioner. Myron A. W... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603598/ | J. S. CULLINAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cullinan v. CommissionerDocket No. 29506.United States Board of Tax Appeals19 B.T.A. 930; 1930 BTA LEXIS 2303; May 12, 1930, Promulgated *2303 1. In determining the profit on the sale of a certain lot the method of allocating cost used in J. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603600/ | JAMES J. AND BARBARA E. JASIENSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJasienski v. CommissionerDocket No. 25126-90United States Tax CourtT.C. Memo 1992-674; 1992 Tax Ct. Memo LEXIS 718; 64 T.C.M. (CCH) 1369; November 23, 1992, Filed *718 Decision will be entered for petitioners. For Petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603601/ | ESTATE OF CHARLES J. ROSE, SR., CHARLES J. ROSE, JR., EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Rose v. CommissionerDocket No. 224-72.United States Tax CourtT.C. Memo 1973-102; 1973 Tax Ct. Memo LEXIS 185; 32 T.C.M. (CCH) 461; T.C.M. (RIA) 73102; April 26, 1973, Filed James C. Herndo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603602/ | GARY E. ZINK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentZink v. CommissionerDocket No. 30142-89United States Tax CourtT.C. Memo 1990-634; 1990 Tax Ct. Memo LEXIS 704; 60 T.C.M. (CCH) 1442; T.C.M. (RIA) 90634; December 17, 1990, Filed *704 An appropriate order and decision will be entered. Gary E. Zink,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603605/ | APPEALS OF H. F. KERR AND A. E. CLEGG.Kerr v. CommissionerDocket Nos. 1973, 1975.United States Board of Tax Appeals5 B.T.A. 1073; 1927 BTA LEXIS 3677; January 15, 1927, Promulgated *3677 1. The Board has no jurisdiction to inquire into the motives of the Commissioner in making an assessment or into the conduct of his... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603608/ | DEMPSTER MILL MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dempster Mill Mfg. Co. v. CommissionerDocket No. 7684.United States Board of Tax Appeals12 B.T.A. 1273; 1928 BTA LEXIS 3370; July 11, 1928, Promulgated *3370 Before considering the question whether an affiliated group may have... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603610/ | Appeal of GOTTLIEB BROS.Gottlieb Bros. v. CommissionerDocket No. 887.United States Board of Tax Appeals1 B.T.A. 684; 1925 BTA LEXIS 2838; February 28, 1925, decided Submitted February 7, 1925. *2838 In computing net income for the purpose of the excess-profits tax under the Revenue Act of 1917, a partnership taxpayer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603611/ | Alfred M. Sieh, Petitioner v. Commissioner of Internal Revenue, Respondent; Bona Fide, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentSieh v. CommissionerDocket Nos. 5157-68, 5158-68United States Tax Court56 T.C. 1386; 1971 U.S. Tax Ct. LEXIS 50; September 29, 1971, Filed *50 Decisions will be entered ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603612/ | Palm Beach Aero Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentPalm Beach Aero Corp. v. CommissionerDocket No. 24578United States Tax Court17 T.C. 1169; 1952 U.S. Tax Ct. LEXIS 293; January 15, 1952, Promulgated *293 Decision will be entered under Rule 50. 1. The majority stockholders of the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603614/ | SALLY H. McCUNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCune v. CommissionerDocket No. 35618-86.United States Tax CourtT.C. Memo 1988-513; 1988 Tax Ct. Memo LEXIS 539; 56 T.C.M. (CCH) 562; T.C.M. (RIA) 88513; October 31, 1988. Sally H. McCune, pro se. Frank M. Schuler, for the respondent. RUWEME... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603616/ | Theodore Peter Johnson v. Commissioner.Johnson v. CommissionerDocket No. 84369.United States Tax CourtT.C. Memo 1962-23; 1962 Tax Ct. Memo LEXIS 285; 21 T.C.M. (CCH) 106; T.C.M. (RIA) 62023; February 5, 1962*285 Held, that the petitioner may not reduce taxable income for 1955 by amounts claimed to have been nontaxable... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603617/ | J. T. FARGASON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fargason v. CommissionerDocket No. 26272.United States Board of Tax Appeals21 B.T.A. 1032; 1930 BTA LEXIS 1752; December 31, 1930, Promulgated *1752 1. Petitioner's father died prior to March 1, 1913, leaving a will in which he gave, bequeath... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603619/ | T. BRUCE VEST AND E.P. VEST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *Vest v. CommissionerDocket No. 19071-87United States Tax CourtT.C. Memo 1995-188; 1995 Tax Ct. Memo LEXIS 188; 69 T.C.M. (CCH) 2491; April 25, 1995, Filed *188 An appropriate order will be issued and decision will be entered in a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603620/ | APPEAL OF JASPER Y. BRINTON.Brinton v. CommissionerDocket No. 4067.United States Board of Tax Appeals3 B.T.A. 1056; 1926 BTA LEXIS 2503; March 30, 1926, Decided Submitted December 10, 1925. *2503 Salary of justice of the Court of Appeals of the Mixed Courts of Egypt, held to be subject to income tax. Jasper Y. Brint... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603621/ | EDWARD LEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLee v. CommissionerDocket No. 16468-93United States Tax CourtT.C. Memo 1994-266; 1994 Tax Ct. Memo LEXIS 265; 67 T.C.M. (CCH) 3079; June 9, 1994, Filed *265 An appropriate order granting respondent's motion to dismiss for lack of jurisdiction will b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603622/ | CALTEX OIL VENTURE, CALTEX MANAGEMENT CORPORATION, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCaltex Oil Venture v. Comm'rDocket No. 3793-08.United States Tax Court138 T.C. 18; 2012 U.S. Tax Ct. LEXIS 2; 138 T.C. No. 2; 176 Oil & Gas Rep. 325; January 12, 2012, Filed*2 An appropriate... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603624/ | Jerome M. Rosenblum v. Commissioner.Rosenblum v. CommissionerDocket No. 3934-69-SC.United States Tax CourtT.C. Memo 1970-111; 1970 Tax Ct. Memo LEXIS 251; 29 T.C.M. (CCH) 495; T.C.M. (RIA) 70111; May 11, 1970, Filed Jerome M. Rosenblum, pro se, 3416 Burt St., Omaha, Neb., James T. Finlen, Jr., for the respondent. TIET... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603625/ | FPL GROUP, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFPL Group, Inc. v. CommissionerNo. 5271-96United States Tax Court116 T.C. 73; 2001 U.S. Tax Ct. LEXIS 7; 116 T.C. No. 7; 2001-1 U.S. Tax Cas. (CCH) P54,230; February 1, 2001, Filed *7 An appropriate order will be issued denying... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603626/ | CLARANEL JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJones v. CommissionerDocket No. 7877-75.United States Tax CourtT.C. Memo 1978-290; 1978 Tax Ct. Memo LEXIS 225; 37 T.C.M. (CCH) 1222; T.C.M. (RIA) 78290; July 27, 1978, Filed Sherry F. McCullough, for the petitioner. George W. McDonald, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603628/ | Alfred L., Jr., and Patricia E. Von Tersch v. Commissioner.Von Tersch v. CommissionerDocket No. 6485-70 SC.United States Tax CourtT.C. Memo 1972-191; 1972 Tax Ct. Memo LEXIS 66; 31 T.C.M. (CCH) 938; T.C.M. (RIA) 72191; August 31, 1972, Filed Tried in Chicago, Illinois. Alfred L. Von Tersch, Jr., pro se, 965 Knoxville ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603629/ | A. E. POTTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Potter v. CommissionerDocket No. 7432.United States Board of Tax Appeals10 B.T.A. 563; 1928 BTA LEXIS 4070; February 7, 1928, Promulgated *4070 Certain dividends declared and credited in 1922, of which the petitioner did not receive notice until... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603630/ | Vermont Transit Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentVermont Transit Co. v. CommissionerDocket No. 34152United States Tax Court19 T.C. 1040; 1953 U.S. Tax Ct. LEXIS 225; March 10, 1953, Promulgated *225 Decision will be entered for the respondent. Petitioner paid into escrow a portion ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603631/ | A. J. MICHEL, JR. and RAYMONDE A. MICHEL, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentMichel v. CommissionerDocket No. 10420-75.United States Tax CourtT.C. Memo 1977-345; 1977 Tax Ct. Memo LEXIS 93; 36 T.C.M. (CCH) 1388; T.C.M. (RIA) 770345; September 29, 1977, Filed A. J. Michel, Jr., pro se. Stanley ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603633/ | VERNON FRANKLIN ANDERSON, SR., AND ANN WATSON ANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnderson v. CommissionerDocket No. 27807-90United States Tax CourtT.C. Memo 1993-288; 1993 Tax Ct. Memo LEXIS 293; 66 T.C.M. (CCH) 4; July 6, 1993, Filed *293 H and W overpaid their Federal income taxes f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603635/ | CHARLES MARKS AND JOYCE MARKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMARKS v. COMMISSIONERDocket No. 12182-81.United States Tax CourtT.C. Memo 1983-574; 1983 Tax Ct. Memo LEXIS 211; 46 T.C.M. (CCH) 1408; T.C.M. (RIA) 83574; September 19, 1983. Charles Marks, pro se. Janice C. Taylor, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653566/ | RENDERED: JANUARY 15, 2021; 10:00 A.M.
NOT TO BE PUBLISHED
Commonwealth of Kentucky
Court of Appeals
NO. 2019-CA-1398-MR
TED D. MALONE APPELLANT
APPE... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653568/ | RENDERED: JANUARY 15, 2021; 10:00 A.M.
NOT TO BE PUBLISHED
Commonwealth of Kentucky
Court of Appeals
NO. 2016-CA-1854-MR
ROBERT GRUMBLATT APPELLANT
APPEAL FROM JEFFERSON CIRCUIT COURT
v. HONORABLE DEB... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653569/ | RENDERED: JANUARY 15, 2021; 10:00 A.M.
NOT TO BE PUBLISHED
Commonwealth of Kentucky
Court of Appeals
NO. 2019-CA-1877-MR
RANDALL CAMPBELL AND APPELLANTS
KAREN CAMPBELL
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4603654/ | SHARON S. VOSS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVoss v. CommissionerDocket No. 33080-85.United States Tax CourtT.C. Memo 1987-445; 1987 Tax Ct. Memo LEXIS 442; 54 T.C.M. (CCH) 417; T.C.M. (RIA) 87445; September 2, 1987. *444 Charles F. Murray, for the petitioner. James Gehres, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603655/ | W. S. DICKASON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dickason v. CommissionerDocket No. 14845.United States Board of Tax Appeals20 B.T.A. 496; 1930 BTA LEXIS 2107; August 6, 1930, Promulgated *2107 In the circumstances herein the respondent properly disallowed a deduction for damages, court cost... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603656/ | ESTATE OF HETTY H. R. GREEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Green v. CommissionerDocket No. 42618.United States Board of Tax Appeals27 B.T.A. 1195; 1933 BTA LEXIS 1236; April 14, 1933, Promulgated *1236 A testamentary trust was created to conserve an estate, with powers to the trustees to ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4340772/ | DONALD J. BUCKREY, TRANSFEREE, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBuckrey v. Comm'rDocket Nos. 15620-09, 16566-09, 16567-09.United States Tax CourtT.C. Memo 2017-138; 2017 Tax Ct. Memo LEXIS 138; 114 T.C.M. (CCH) 45; July 11, 2017, FiledAppropriate orders will be issued.Ps were the sole... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4603658/ | APPEAL OF SAMUEL V. WOODS.Woods v. CommissionerDocket No. 7365.United States Board of Tax Appeals5 B.T.A. 413; 1926 BTA LEXIS 2861; November 10, 1926, Decided *2861 Where an owner leases property, and in the lease agreement directs that the lessee shall pay to third persons portions of the rents and royalties as they ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/883959/ | 922 P.2d 474 (1996)
STATE of Montana, ex rel. Joseph P. MAZUREK, Attorney General, Relator,
v.
DISTRICT COURT OF the MONTANA FOURTH JUDICIAL DISTRICT, and the Honorable Ed McLean, District Judge, Respondent.
No. 95-577.
Supreme Court of Montana.
Submitted on Briefs April 18, 1996.
Decided July 25, 1996.
*476 Joseph P. ... | 01-04-2023 | 06-05-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4603659/ | ALEXANDER C. SASSAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSassak v. CommissionerDocket No. 2025-83.United States Tax CourtT.C. Memo 1985-157; 1985 Tax Ct. Memo LEXIS 478; 49 T.C.M. (CCH) 1102; T.C.M. (RIA) 85157; April 1, 1985. *478 Petitioner filed an altered Form 1040 on which he categorizes hi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603660/ | APPEAL OF ESTATE OF L. E. MCKINNON, BERTRAM W. BURTSELL, AND NORMAN PARSONS CLEMENT, EXECUTORS.McKinnon v. CommissionerDocket No. 2650.United States Board of Tax Appeals6 B.T.A. 412; 1927 BTA LEXIS 3514; March 5, 1927, Promulgated *3514 Interest on foreign bonds paid to a nonresident alien individual while the bonds a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603662/ | Elmer D. Pangburn, Petitioner, v. Commissioner of Internal Revenue, Respondent. Anna H. Pangburn, Petitioner, v. Commissioner of Internal Revenue, RespondentPangburn v. CommissionerDocket Nos. 18733, 18734United States Tax Court13 T.C. 169; 1949 U.S. Tax Ct. LEXIS 115; August 5, 1949, Promulgated *115 Decisions will b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603663/ | ESTATE OF PAMELIA D. HOLLAND, DECEASED, FRANK P. HOLLAND, JR., EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Holland v. CommissionerDocket No. 107906.United States Board of Tax Appeals47 B.T.A. 807; 1942 BTA LEXIS 645; October 6, 1942, Promulgated *645 Reservations by decedent and her husband o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603664/ | APPEAL OF THE DAILY PANTAGRAPH, INC.Daily Pantagraph, Inc. v. CommissionerDocket No. 4126.United States Board of Tax Appeals9 B.T.A. 1173; 1928 BTA LEXIS 4289; January 11, 1928, Promulgated *4289 1. PAID-IN SURPLUS. - The actual cash values of both tangible and intangible properties contributed to a corporation in ex... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603665/ | Fidelity Commercial Company, Petitioner v. Commissioner of Internal Revenue, RespondentFidelity Commercial Co. v. CommissionerDocket No. 4813-68United States Tax Court55 T.C. 483; 1970 U.S. Tax Ct. LEXIS 12; December 14, 1970, Filed *12 Decision will be entered for the respondent. Petitioner sought to exclude itself f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603668/ | HIDDEN INLET CANNING CO., OF WASHINGTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hidden Inlet Canning Co. v. CommissionerDocket No. 4509.United States Board of Tax Appeals10 B.T.A. 1378; 1928 BTA LEXIS 3884; March 15, 1928, Promulgated *3884 The Commissioner's determination in respect of petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603669/ | JOSTENS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJostens, Inc. v. CommissionerDocket No. 47611-86United States Tax CourtT.C. Memo 1990-97; 1990 Tax Ct. Memo LEXIS 97; 58 T.C.M. (CCH) 1520; T.C.M. (RIA) 90097; February 27, 1990Sue Ann Nelson, for the petitioner. Genelle F. Forsberg, for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603671/ | BOYERTOWN BURIAL CASKET CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Boyertown Burial Casket Co. v. CommissionerDocket No. 8000.United States Board of Tax Appeals17 B.T.A. 321; 1929 BTA LEXIS 2312; September 19, 1929, Promulgated *2312 The Board will not make a determination as to the correctness o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603672/ | E. J. STILWELL PAPER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.E. J. Stilwell Paper Co. v. CommissionerDocket No. 7301.United States Board of Tax Appeals6 B.T.A. 531; 1927 BTA LEXIS 3480; March 16, 1927, Promulgated *3480 Deductions claimed as compensation for services allowed. Stanley B. Houck... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603673/ | BURTON D. LINNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLinne v. CommissionerDocket No. 25827-91United States Tax CourtT.C. Memo 1993-496; 1993 Tax Ct. Memo LEXIS 507; 66 T.C.M. (CCH) 1147; October 27, 1993, Filed *507 Decision will be entered for respondent. Burton D. Linne, pro se. For respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603674/ | Estate of Alfred B. Thoreson, Deceased, Lillian Thoreson, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentThoreson v. CommissionerDocket No. 35117United States Tax Court23 T.C. 462; 1954 U.S. Tax Ct. LEXIS 24; December 10, 1954, Filed *24 Decision will be entered for the respondent. Alfred B. Tho... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603637/ | ALEXANDER B. SIEGEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Siegel v. CommissionerDocket No. 82863.United States Board of Tax Appeals39 B.T.A. 60; 1939 BTA LEXIS 1075; January 10, 1939, Promulgated *1075 Held, that petitioner acquired an option to purchase certain stock at less than market as a gif... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603638/ | John M. Eversole, 1 Petitioner, v. Commissioner of Internal Revenue, RespondentEversole v. CommissionerDocket Nos. 5226-64, 5227-64, 5235-64United States Tax Court46 T.C. 56; 1966 U.S. Tax Ct. LEXIS 115; April 20, 1966, Filed *115 Decisions will be entered for the respondent. Petitioners were transferees of an estate.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603639/ | APPEAL OF BEACH & SWEET, INC.Beach & Sweet, Inc. v. CommissionerDocket No. 2381.United States Board of Tax Appeals3 B.T.A. 83; 1925 BTA LEXIS 2033; November 20, 1925, Decided Submitted May 13, 1925. *2033 Harry P. Cross, Esq., for the taxpayer. Edward C. Lake, Esq., for the Commissioner. *83 Before GREEN and LANSDO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603640/ | THE NATIONAL BANK OF COMMERCE OF SEATTLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Nat'l Bank of Commerce v. CommissionerDocket No. 89720.United States Board of Tax Appeals40 B.T.A. 72; 1939 BTA LEXIS 903; June 9, 1939, Promulgated *903 1. In 1933 six small banks, almost all of the stock of which w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603641/ | Richard M. Baum and Nancy E. Baum v. Commissioner.Baum v. CommissionerDocket No. 403-62.United States Tax CourtT.C. Memo 1964-37; 1964 Tax Ct. Memo LEXIS 300; 23 T.C.M. (CCH) 206; T.C.M. (RIA) 64037; February 18, 1964*300 Held, expenses incurred and paid by an insurance claims adjuster in attending night law school ar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603644/ | RICHARD EDWARD STIRLING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStirling v. CommissionerDocket No. 21090-93United States Tax CourtT.C. Memo 1995-104; 1995 Tax Ct. Memo LEXIS 103; 69 T.C.M. (CCH) 2065; March 13, 1995, Filed *103 Decision will be entered under Rule 155. Richard Edward Stirling, pro s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603647/ | Estate of Cora Russel Fitts, Deceased, J. Russel Fitts and Frank E. Tyler, Co-executors v. Commissioner.Estate of Fitts v. CommissionerDocket No. 51191.United States Tax CourtT.C. Memo 1955-269; 1955 Tax Ct. Memo LEXIS 64; 14 T.C.M. (CCH) 1065; T.C.M. (RIA) 55269; September 30, 1955*64 Estate tax. - Fair market value ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603648/ | ESTATE OF ROBERT A. NESSELRODT, DECEASED, WILLIAM WHITLOCK, ADMINISTRATOR DE BONIS NON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Nesselrodt v. CommissionerDocket No. 24902-82.United States Tax CourtT.C. Memo 1986-286; 1986 Tax Ct. Memo LEXIS 320; 51 T.C.M. (CCH) 1406; T.C.M. (RIA) 86286; July... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603649/ | E. R. HAWKE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hawke v. CommissionerDocket Nos. 76507, 76508.United States Board of Tax Appeals35 B.T.A. 784; 1937 BTA LEXIS 835; March 31, 1937, Promulgated *835 1. For a number of years prior to 1930 the petitioner was employed as manager of a branch store o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603675/ | Claude Lewy, Petitioner v. Commissioner of Internal Revenue, RespondentLewy v. CommissionerDocket No. 1403-77United States Tax Court68 T.C. 779; 1977 U.S. Tax Ct. LEXIS 63; August 29, 1977, Filed *63 Petitioner is a resident of France who also maintains an office and apartment in New York City. When the notice of def... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470719/ | DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA
FOURTH DISTRICT
JACK ARONOWITZ and JOHN LUMLEY,
Appellants,
v.
ANTIQUERS AERODOME, INC., RICHARD DRESSNER,
WILLIAM BOWER, MICHAEL HELM, TOM STOUT, DR.... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4333396/ | JAMES R. AND JANET M. LANDRUM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLANDRUM v. COMMISSIONERNo. 919-00SUnited States Tax CourtT.C. Summary Opinion 2001-112; 2001 Tax Ct. Summary LEXIS 217; July 26, 2001, Filed *217 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED ... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4603676/ | Carl H. Conner, et al. * v. Commissioner. Carl H. Conner v. CommissionerDocket Nos. 20274, 20275, 20276, 20277.United States Tax Court1951 Tax Ct. Memo LEXIS 62; 10 T.C.M. (CCH) 1030; T.C.M. (RIA) 51320; October 24, 1951*62 Francis E. Mann, Esq., for the petitioners. D. Louis Bergeron, Esq., for the respondent. TIETJ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603678/ | RAYMOND McKAY and BARBARA McKAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcKay v. CommissionerDocket No. 17431-84.United States Tax CourtT.C. Memo 1986-202; 1986 Tax Ct. Memo LEXIS 404; 51 T.C.M. (CCH) 1030; T.C.M. (RIA) 86202; May 20, 1986. James C. Neil, for the petitioners. Carolyn Bechman and Th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603679/ | James J. Condit and Rose Marie Condit v. Commissioner.Condit v. CommissionerDocket Nos. 90446 and 94651.United States Tax CourtT.C. Memo 1962-245; 1962 Tax Ct. Memo LEXIS 64; 21 T.C.M. (CCH) 1306; T.C.M. (RIA) 62245; October 22, 1962Ralph F. Mitchell, Esq., for the petitioners. Kenneth L. Travis, Esq., for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603680/ | APPEAL OF ELECTRO DENTAL PARLORS.Electro Dental Parlor v. CommissionerDocket No. 626.United States Board of Tax Appeals2 B.T.A. 83; 1925 BTA LEXIS 2545; June 18, 1925, Decided Submitted May 26, 1925. *2545 J. W. A. Nichols, Esq., for the taxpayer. Ward Loveless, Esq., for the Commissioner. *83 Before GRAUPNER, TRAM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603681/ | T. P. WITTSCHEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wittschen v. CommissionerDocket No. 39633.United States Board of Tax Appeals25 B.T.A. 46; 1931 BTA LEXIS 1512; December 31, 1931, Promulgated *1512 A California utility district, organized by vote of the people to construct aqueduct lines and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603683/ | Estate of Opal P. Heffley, Deceased, Timothy S. Heffley, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Heffley v. CommissionerDocket No. 3201-85United States Tax Court89 T.C. 265; 1987 U.S. Tax Ct. LEXIS 113; 89 T.C. No. 23; August 11, 1987. August 11, 1987, Filed *113 Decision will be ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653574/ | RENDERED: JANUARY 15, 2021; 10:00 A.M.
NOT TO BE PUBLISHED
Commonwealth of Kentucky
Court of Appeals
NO. 2019-CA-1142-MR
JEFFREY A. SEXTON
AND MARILYN SEXTON APPELLANTS
APPEAL FROM JEFFERSON CIRCUIT CO... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653573/ | RENDERED: JANUARY 15, 2021; 10:00 A.M.
NOT TO BE PUBLISHED
Commonwealth of Kentucky
Court of Appeals
NO. 2020-CA-0450-MR
KENTUCKY RETIREMENT APPELLANT
SYSTEMS
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653572/ | RENDERED: JANUARY 15, 2021; 10:00 A.M.
TO BE PUBLISHED
Commonwealth of Kentucky
Court of Appeals
NO. 2017-CA-0615-MR
LAUREN SAVAGE, INDIVIDUALLY
AND AS ADMINISTRATRIX OF THE
ESTATE OF JAMES SAVAGE APPELLANTS
... | 01-04-2023 | 01-22-2021 |
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