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https://www.courtlistener.com/api/rest/v3/opinions/4603684/ | JAMES G. PACKER and RUTH M. PACKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPacker v. CommissionerDocket No. 18339-84.United States Tax CourtT.C. Memo 1986-532; 1986 Tax Ct. Memo LEXIS 77; 52 T.C.M. (CCH) 960; T.C.M. (RIA) 86532; October 29, 1986. *77 James G. Packer and Ruth M. Packer, pro se. Bar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603685/ | Clinchmore Coal Mining Co. v. Commissioner.Clinchmore Coal Mining Co. v. Comm'rDocket No. 101741. United States Tax Court1943 Tax Ct. Memo LEXIS 194; 2 T.C.M. (CCH) 462; T.C.M. (RIA) 43345; July 17, 1943*194 George E. H. Goodner, Esq., Munsey Bldg., Washington, D.C., for the petitioner. Geo. H. Mitchell, Esq., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603686/ | Cecil E. Lucas v. Commissioner.Lucas v. CommissionerDocket No. 7610.United States Tax Court1947 Tax Ct. Memo LEXIS 136; 6 T.C.M. (CCH) 870; T.C.M. (RIA) 47208; July 22, 1947*136 Robert H. Tew, Esq., 610 Union Tr. Bldg., Rochester, N. Y., for the petitioner. E. C. Algire, Esq., for the respondent. LEMIRE Memorandum Fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603689/ | COLONIAL AMERICAN LIFE INSURANCE COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentColonial American Life Ins. Co. v. CommissionerDocket No. 20384-83.United States Tax CourtT.C. Memo 1986-226; 1986 Tax Ct. Memo LEXIS 384; 51 T.C.M. (CCH) 1123; T.C.M. (RIA) 86226; June 4, 1986. Thomas G. Nash, Jr., for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603690/ | Daniel J. Klein and Hortense C. Klein v. Commissioner.Klein v. CommissionerDocket No. 4623-63.United States Tax CourtT.C. Memo 1965-207; 1965 Tax Ct. Memo LEXIS 124; 24 T.C.M. (CCH) 1082; T.C.M. (RIA) 65207; July 27, 1965Isadore Nathanson, for the petitioners. Stephen M. Miller, for the respondent. FAYMemorandum Findi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603691/ | NOEL D. AND JOYCE A. MCNEEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcNeel v. CommissionerDocket No. 23741-94United States Tax CourtT.C. Memo 1995-211; 1995 Tax Ct. Memo LEXIS 212; 69 T.C.M. (CCH) 2610; May 17, 1995, Filed *212 An order of dismissal and decision will be entered for respondent. For... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603694/ | LAWRENCE ROBERT GIOIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGioia v. CommissionerDocket No. 16131-84.United States Tax CourtT.C. Memo 1987-498; 1987 Tax Ct. Memo LEXIS 494; 54 T.C.M. (CCH) 745; T.C.M. (RIA) 87498; September 28, 1987; As amended September 29, 1987 Lawrence Robert Gioia, pro se. Kenn... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603695/ | HUGO F. URBAUER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Urbauer v. CommissionerDocket No. 7356.United States Board of Tax Appeals7 B.T.A. 846; 1927 BTA LEXIS 3102; July 29, 1927, Promulgated *3102 A shrinkage in the value of 60,000 kronen deposited in a bank in Budapest, Hungary, between the date ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603698/ | Frank E. Joseph, Petitioner, v. Commissioner of Internal Revenue, Respondent. Frank E. Joseph-Martha J. Joseph, Petitioners, v. Commissioner of Internal Revenue, RespondentJoseph v. CommissionerDocket Nos. 5773, 5774United States Tax Court5 T.C. 1049; 1945 U.S. Tax Ct. LEXIS 44; November 13, 1945, Promulgated *44 Deci... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603699/ | MAJOR REALTY CORPORATION & SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMajor Realty Corp. v. CommissionerDocket No. 4871-75.United States Tax CourtT.C. Memo 1981-361; 1981 Tax Ct. Memo LEXIS 386; 42 T.C.M. (CCH) 373; T.C.M. (RIA) 81361; July 13, 1981. *386 Petitioner transferred a deed to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603700/ | LAWRENCE J. BROPHY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrophyDocket No. 26115-83United States Tax CourtT.C. Memo 1992-501; 1992 Tax Ct. Memo LEXIS 522; 64 T.C.M. (CCH) 630; September 2, 1992, Filed *522 Held: The period of limitations upon assessment applicable to a partner's distributive share o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603702/ | Willis D. Wood v. Commissioner. Anna Matheson Wood v. Commissioner.Wood v. CommissionerDocket Nos. 27072, 27073.United States Tax Court1951 Tax Ct. Memo LEXIS 54; 10 T.C.M. (CCH) 1004; T.C.M. (RIA) 51307; October 26, 1951*54 Henry Ravenel, Esq., for the petitioners. Robert M. Willan, Esq., for the respondent. TURNER ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603705/ | Royce W. Brown and Patty L. Brown, Petitioners v. Commissioner of Internal Revenue, RespondentBrown v. CommissionerDocket No. 2841-68United States Tax Court54 T.C. 1475; 1970 U.S. Tax Ct. LEXIS 97; July 14, 1970, Filed *97 Decision will be entered for the respondent. T entered into two contracts to purchase separate u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603706/ | HUB CLOTHING HOUSE, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hub Clothing House, Ltd. v. CommissionerDocket No. 94426.United States Board of Tax Appeals39 B.T.A. 900; 1939 BTA LEXIS 959; May 18, 1939, Promulgated *959 CREDIT UNDER SEC. 26:c):2), REVENUE ACT OF 1936. - None allowed where contra... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603707/ | Estate of Marion S. Gane, Deceased, Fidelity-Philadelphia Trust Company and Charles E. Swan, Executors v. Commissioner.Estate of Marion S. Gane, Deceased v. CommissionerDocket No. 1530.United States Tax Court1945 Tax Ct. Memo LEXIS 360; 4 T.C.M. (CCH) 13; T.C.M. (RIA) 45007; January 3, 1945Randolph W. Childs, Esq., and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603708/ | Harvey and Florence Pulvers, Petitioners v. Commissioner of Internal Revenue, RespondentPulvers v. CommissionerDocket No. 650-66United States Tax Court48 T.C. 245; 1967 U.S. Tax Ct. LEXIS 99; May 31, 1967, Filed *99 Decision will be entered under Rule 50. A 1963 landslide did no physical damage to petitioners' residen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603709/ | DALENE T. BUBECK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBubeck v. CommissionerDocket No. 34900-83.United States Tax CourtT.C. Memo 1986-378; 1986 Tax Ct. Memo LEXIS 230; 52 T.C.M. (CCH) 198; T.C.M. (RIA) 86378; August 14, 1986. Kevin O. O'Brien, for the petitioner. James B. Martin, Jr., for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603710/ | AGNES B. C. CHORMANN AND HENRY C. CHORMANN, EXECUTORS, ESTATE OF FREDERICK CHORMANN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chormann v. CommissionerDocket No. 10345.United States Board of Tax Appeals10 B.T.A. 920; 1928 BTA LEXIS 3999; February 21, 1928, Promulgated *3999 Where petitioners' decede... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603711/ | Estate of Luigi Racca, George R. Funaro, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Racca v. CommissionerDocket No. 2296-79United States Tax Court76 T.C. 416; 1981 U.S. Tax Ct. LEXIS 162; March 2, 1981, Filed *162 Decision will be entered under Rule 155. Decedent's will contained a p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603712/ | WASTE DISPOSAL, INC. (formerly known as ROSELLE STAVOLA, INC.), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Waste Disposal, Inc. v. CommissionerDocket No. 8009-72.United States Tax CourtT.C. Memo 1975-261; 1975 Tax Ct. Memo LEXIS 115; 34 T.C.M. (CCH) 1118; T.C.M. (RIA) 750261; August 11, 1975, Filed Harv... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603713/ | CITIZENS ASSURANCE, INCORPORATED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCitizens Assur., Inc. v. CommissionerDocket No. 8751-83.United States Tax CourtT.C. Memo 1985-260; 1985 Tax Ct. Memo LEXIS 364; 50 T.C.M. (CCH) 1; T.C.M. (RIA) 85260; June 3, 1985. Frank L. Farrar and Israel E. Krawetz, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603714/ | APPEAL OF ALEXANDRIA PAPER CO.Alexandria Paper Co. v. CommissionerDocket No. 2271.United States Board of Tax Appeals3 B.T.A. 239; 1925 BTA LEXIS 1995; December 23, 1925, Decided Submitted May 22, 1925. *1995 Held that, in computing invested capital, earned surplus should be reduced by the depreciation sustained. Geor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603753/ | Estate of Irma E. Green, John W. Green, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentGreen v. CommissionerDocket No. 40080United States Tax Court22 T.C. 728; 1954 U.S. Tax Ct. LEXIS 152; June 30, 1954, Filed June 30, 1954, Filed *152 Decision will be entered under Rule 50. Held, upon the facts,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603754/ | STANLEY COMPANY OF AMERICA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stanley Co. of Am. v. CommissionerDocket Nos. 31516, 33142, 40023.United States Board of Tax Appeals26 B.T.A. 705; 1932 BTA LEXIS 1262; July 26, 1932, Promulgated *1262 Where a proceeding brought by the transferors was dismissed on... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603755/ | Clarence H. O'Donnell and Wilema S. O'Donnell v. Commissioner.O'Donnell v. CommissionerDocket No. 91735.United States Tax CourtT.C. Memo 1962-114; 1962 Tax Ct. Memo LEXIS 194; 21 T.C.M. (CCH) 609; T.C.M. (RIA) 62114; May 14, 1962*194 A. F. Barone, Esq., 299 Alhambra Circle, Coral Gables, Fla., for the petitioners. Ric... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603756/ | DONALD E. DENMAN and PAMELA DENMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDenman v. CommissionerDocket No. 11919-79.United States Tax CourtT.C. Memo 1981-332; 1981 Tax Ct. Memo LEXIS 413; 42 T.C.M. (CCH) 249; T.C.M. (RIA) 81332; June 25, 1981. *413 Noel C. Ice and Robert A. Watson, for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603757/ | W. F. JOHNSTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Johnston v. CommissionerDocket No. 15298.United States Board of Tax Appeals12 B.T.A. 1204; 1928 BTA LEXIS 3378; July 9, 1928, Promulgated *3378 Deduction claimed by petitioner for worthless debt allowed. A. F. Schaetzle, Esq., for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603758/ | MANUEL M. KOUFMAN and CHARLOTTE KOUFMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKoufman v. CommissionerDocket Nos. 8641-72, 8770-73.United States Tax CourtT.C. Memo 1976-330; 1976 Tax Ct. Memo LEXIS 73; 35 T.C.M. (CCH) 1509; T.C.M. (RIA) 760330; October 28, 1976, Filed *73 (1) Held, the Commissione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603759/ | Louis C. Meyers and Ruth Meyers v. Commissioner.Meyers v. CommissionerDocket No. 3048-69.United States Tax CourtT.C. Memo 1971-268; 1971 Tax Ct. Memo LEXIS 64; 30 T.C.M. (CCH) 1154; T.C.M. (RIA) 71268; October 19, 1971, Filed. Albert B. Arbaugh, for the petitioners. Frank E. Wrenick, for the respondent. WITHEYMemoran... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470706/ | DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA
FOURTH DISTRICT
VINCE LORNELL HALL, JR.,
Appellant,
v.
STATE OF FLORIDA,
Appellee.
... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603760/ | ESTATE OF ELIZABETH G. HUNTINGTON, DECEASED, NANCY H. BRUNSON, ADMINISTRATRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentESTATE OF HUNTINGTON v. COMMISSIONERDocket No. 6007-91United States Tax Court100 T.C. 19; 1993 U.S. Tax Ct. LEXIS 19; 100 T.C. No. 19; April 6, 1993, Filed *19 Decision will be enter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603762/ | Alabama-Georgia Syrup Company, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentAlabama-Georgia Syrup Co. v. CommissionerDocket Nos. 82358, 82359, 82360, 83966, 83967United States Tax Court36 T.C. 747; 1961 U.S. Tax Ct. LEXIS 101; July 31, 1961, Filed *101 Decision will be entered under Rule 50. 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603763/ | Capitol Motor Car Co. v. Commissioner.Capitol Motor Car Co. v. CommissionerDocket No. 84259.United States Tax CourtT.C. Memo 1962-64; 1962 Tax Ct. Memo LEXIS 244; 21 T.C.M. (CCH) 353; T.C.M. (RIA) 62064; March 23, 1962*244 Petitioner used proceeds from award of condemnation of improved realty to purchase unimproved pa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603764/ | Peter N. Pappas, Petitioner v. Commissioner of Internal Revenue, Respondent; Peter N. Pappas and Marlene Pappas, Petitioners v. Commissioner of Internal Revenue, RespondentPappas v. CommissionerDocket Nos. 6397-80, 1219-81United States Tax Court78 T.C. 1078; 1982 U.S. Tax Ct. LEXIS 79; 78 T.C. No. 77; June 17, 1982, Fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603717/ | ROBERT LEE WILLIAMSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliamson v. CommissionerDocket No. 18399-92United States Tax CourtT.C. Memo 1994-368; 1994 Tax Ct. Memo LEXIS 374; 68 T.C.M. (CCH) 316; August 2, 1994, Filed *374 Decision will be entered for respondent. Robert Lee Williamson, pro se. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603720/ | Granberg Equipment, Incorporated (Now Known as Granberg Corporation), Petitioner, v. Commissioner of Internal Revenue, RespondentGranberg Equipment, Inc. v. CommissionerDocket No. 15580United States Tax Court11 T.C. 704; 1948 U.S. Tax Ct. LEXIS 47; 79 U.S.P.Q. (BNA) 242; October 28, 1948, Promulgated *47 Decision will ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603722/ | MAINARD E. CROSBY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOSEPH G. BEELER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT;Crosby v. CommissionerDocket Nos. 2365, 2367.United States Board of Tax Appeals14 B.T.A. 980; 1929 BTA LEXIS 3012; January 2, 1929, Promulgated *3012 1. Nonneg... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603723/ | BILL W. AND AURIL M. PEBLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPebley v. CommissionerDocket No. 16726-80.United States Tax CourtT.C. Memo 1981-701; 1981 Tax Ct. Memo LEXIS 40; 43 T.C.M. (CCH) 71; T.C.M. (RIA) 81701; December 10, 1981. *40 Held: All grounds for redetermination set forth in the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603724/ | Wilford E. Thatcher and Estella M. Thatcher, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentThatcher v. CommissionerDocket Nos. 5391-69, 5392-69, 5393-69United States Tax Court61 T.C. 28; 1973 U.S. Tax Ct. LEXIS 42; 61 T.C. No. 4; October 4, 1973, Filed *42 Decisions will be entered under Rule 50.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603725/ | Albert and Gesela Groves v. Commissioner.Groves v. CommissionerDocket No. 5840-68.United States Tax CourtT.C. Memo 1971-164; 1971 Tax Ct. Memo LEXIS 168; 30 T.C.M. (CCH) 704; T.C.M. (RIA) 71164; July 15, 1971, Filed *168 Albert Groves, pro se, 5901 Mansfield Ave. , Los Angeles, Calif.Earl Goldhammer, for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603727/ | CLEVELAND CREATIVE ARTS GUILD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCleveland Creative Arts Guild v. Comm'rDocket No. 25281-83X. United States Tax CourtT.C. Memo 1985-316; 1985 Tax Ct. Memo LEXIS 310; 50 T.C.M. (CCH) 272; T.C.M. (RIA) 85316; July 1, 1985. *310 Petitioner, a non-profit corporatio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603728/ | Harlan H. Hilliker and Kathryn B. Hilliker v. Commissioner.Hilliker v. CommissionerDocket No. 5823-68.United States Tax CourtT.C. Memo 1972-183; 1972 Tax Ct. Memo LEXIS 74; 31 T.C.M. (CCH) 896; T.C.M. (RIA) 72183; August 22, 1972*74 Petitioner was sole shareholder of Civic, a subchapter S corporation during Civic's fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603729/ | Regina A. Poczatek, Petitioner v. Commissioner of Internal Revenue, RespondentPoczatek v. CommissionerDocket No. 4438-72United States Tax Court71 T.C. 371; 1978 U.S. Tax Ct. LEXIS 11; December 13, 1978, Filed *11 Decision will be entered under Rule 155. Petitioner executed a promissory note against which she pledged c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603733/ | M. HAMPTON TODD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Todd v. CommissionerDocket No. 25462.United States Board of Tax Appeals15 B.T.A. 962; 1929 BTA LEXIS 2755; March 20, 1929, Promulgated *2755 1. Evidence insufficient to show that repairs on building offset exhaustion, wear and tear so that b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603734/ | HENRY M. LUCAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lucas v. CommissionerDocket No. 100516.United States Board of Tax Appeals44 B.T.A. 212; 1941 BTA LEXIS 1360; April 18, 1941, Promulgated *1360 In 1925 petitioner entered into a separation agreement with his wife and in accordance therewith cre... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603736/ | RUSSELL P. WINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUEWine v. CommissionerDocket No. 16534-89United States Tax CourtT.C. Memo 1991-226; 1991 Tax Ct. Memo LEXIS 248; 61 T.C.M. (CCH) 2671; T.C.M. (RIA) 91226; May 22, 1991, Filed *248 An order of dismissal for lack of jurisdiction will be entered. Helen E. Marmo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603737/ | Russell C. Gregg, et al. 1 v. Commissioner. Gregg v. CommissionerDocket Nos. 109035, 109406, 109407, 109410-109415, 109417, 109423, 109424, 109428, 109429, 109455, 109456, 109973.United States Tax Court1945 Tax Ct. Memo LEXIS 210; 4 T.C.M. (CCH) 466; T.C.M. (RIA) 45155; May 2, 1945John C. White, Esq., Transportation Bl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603742/ | Mildred Stuart v. Commissioner.Stuart v. CommissionerDocket No. 22252.United States Tax Court1951 Tax Ct. Memo LEXIS 163; 10 T.C.M. (CCH) 609; T.C.M. (RIA) 51201; June 29, 1951*163 Mark Marcosson, C.P.A., 444 Madison Ave., New York 22, N. Y., for the petitioner. Joseph F. Rogers, Esq., for the respondent. TURNER Memo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603743/ | The Superheater Company v. Commissioner.Superheater Co. v. CommissionerDocket No. 105403.United States Tax Court1943 Tax Ct. Memo LEXIS 402; 1 T.C.M. (CCH) 780; T.C.M. (RIA) 43129; March 17, 1943*402 John W. Burke, Esq., for the petitioner. Henry C. Clark, Esq., for the respondent. ARNOLD Memorandum Findings of Fact ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603745/ | LILLIE S. WEGEFORTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARRIET HOLBROOK BELCHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wegeforth v. CommissionerDocket Nos. 94708, 94879.United States Board of Tax Appeals42 B.T.A. 633; 1940 BTA LEXIS 973; August 28, 1940, Promulgated *97... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603746/ | JERRY L. GOODE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Goode v. CommissionerDocket Nos. 11776-79; 11809-79; 11916-79.United States Tax CourtT.C. Memo 1981-548; 1981 Tax Ct. Memo LEXIS 188; 42 T.C.M. (CCH) 1209; T.C.M. (RIA) 81548; September 28, 1981. Robert E. Giffin, for the petitioner. Robert Ka... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603747/ | APPEAL OF CHARLES M. MONROE STATIONERY CO.Charles M. Monroe Stationery Co. v. CommissionerDocket No. 950.United States Board of Tax Appeals3 B.T.A. 69; 1925 BTA LEXIS 2042; November 18, 1925, Decided Submitted October 8, 1925. *2042 Temporary conditions limiting use of trade-marks and trade names will not support a d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603748/ | HERBERT H. HOFFMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hoffman v. CommissionerDocket No. 26301.United States Board of Tax Appeals16 B.T.A. 985; 1929 BTA LEXIS 2470; June 11, 1929, Promulgated *2470 The petitioner acquired by assignment from his father on the day before his death in 1919 a one-... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603750/ | I. GOLDMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. GOLDMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Goldman v. CommissionerDocket Nos. 11173, 11907.United States Board of Tax Appeals12 B.T.A. 874; 1928 BTA LEXIS 3440; June 27, 1928, Promulgated *3440 1. Traveling and ente... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603751/ | Marian A. Gallagher v. Commissioner.Gallagher v. CommissionerDocket No. 110487.United States Tax Court1944 Tax Ct. Memo LEXIS 271; 3 T.C.M. (CCH) 410; T.C.M. (RIA) 44136; May 2, 1944*271 George A. Hooper, Esq., for the petitioner. Byron M. Coon, Esq., for the respondent. ARNOLD Memorandum Opinion ARNOLD, Judge: The r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603752/ | Michael Hopkins v. Commissioner.Hopkins v. CommissionerDocket No. 3050-63.United States Tax CourtT.C. Memo 1965-95; 1965 Tax Ct. Memo LEXIS 235; 24 T.C.M. (CCH) 504; T.C.M. (RIA) 65095; April 13, 1965Michael Hopkins, pro se. John B. Murray, Jr., for the respondent. FORRESTERMemorandum Findings of Fact and Opinion FOR... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1843761/ | 694 So.2d 906 (1997)
In re: Hilry HUCKABY, III.
No. 96-B-2643.
Supreme Court of Louisiana.
May 20, 1997.
Rehearing Denied June 20, 1997.
Charles B. Plattsmier, William N. King, Baton Rouge, for Applicant.
Ronald J. Miciotto, Hilry Huckaby, III, Shreveport, Gregory F. Gambel, New Orleans, for Respondent.
DISCIPLINARY P... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/1843766/ | 713 So.2d 431 (1998)
John CHILDERS, Appellant,
v.
STATE of Florida, Appellee.
No. 96-04568.
District Court of Appeal of Florida, Second District.
May 29, 1998.
Rehearing Denied July 9, 1998.
*432 Bernard F. Daley, Jr., Tallahassee, for Appellant.
Robert A. Butterworth, Attorney General, Tallahassee, and Anne E. Sheer, ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4603770/ | Appeals of GEORGE O. MAY.May v. CommissionerDocket Nos. 2177, 2339.United States Board of Tax Appeals1 B.T.A. 1220; 1925 BTA LEXIS 2618; May 23, 1925, decided Submitted April 21, 1925. *2618 Upon the evidence, held, that the American Institute of Accountants is not a corporation organized and operated exclusively for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603771/ | Meyer Blumenthal, Petitioner, v. Commissioner of Internal Revenue, RespondentBlumenthal v. CommissionerDocket No. 19157United States Tax Court13 T.C. 28; 1949 U.S. Tax Ct. LEXIS 131; July 13, 1949, Promulgated *131 Decision will be entered for the respondent. Deduction -- Alimony -- Sections 23 (u) and 22 (k), I. R. C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603772/ | BLUE CROSS & BLUE SHIELD OF TEXAS, INC., AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBlue Cross & Blue Shield of Tex., Inc. v. CommissionerNo. 361-98United States Tax Court115 T.C. 148; 2000 U.S. Tax Ct. LEXIS 57; 115 T.C. No. 12; August 18, 2000, Filed *57 Decision will be entered unde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603773/ | PACIFIC FLUSH-TANK COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pacific Flush--Tank Co. v. CommissionerDocket No. 103787.United States Board of Tax Appeals45 B.T.A. 869; 1941 BTA LEXIS 1056; December 3, 1941, Promulgated *1056 DIVIDENDS PAID CREDIT. - Petitioner, on the accrual basis, issued it... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603774/ | Y. R. DENNY, EXECUTOR, ESTATE OF JOSIAH C. WOLCOTT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Denny v. CommissionerDocket No. 8429.United States Board of Tax Appeals10 B.T.A. 868; 1928 BTA LEXIS 4022; February 17, 1928, Promulgated *4022 John B. Gage, Esq., for the petitioner. L. A. Luce, Esq., for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603775/ | APPEAL OF WAVERLY COTTON MILLS.Waverly Cotton Mills v. CommissionerDocket No. 5632.United States Board of Tax Appeals4 B.T.A. 1007; 1926 BTA LEXIS 2121; September 24, 1926, Decided *2121 E. S. Parker, Jr., Esq., and J. L. Elliott, C.P.A., for the petitioner. Arthur H. Fast, Esq., for the Commissioner. LITTLETON*1007 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603776/ | Frank W. Bender v. Commissioner. Yvette Bender v. Commissioner.Bender v. CommissionerDocket Nos. 51064, 51065.United States Tax CourtT.C. Memo 1956-66; 1956 Tax Ct. Memo LEXIS 227; 15 T.C.M. (CCH) 317; T.C.M. (RIA) 56066; March 21, 1956*227 In 1943, 1944, and 1945, petitioners operated a dress manufacturing business a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603777/ | Norbert H. Wiesler, Petitioner, v. Commissioner of Internal Revenue, RespondentWiesler v. CommissionerDocket Nos. 108911, 112741United States Tax Court6 T.C. 1148; 1946 U.S. Tax Ct. LEXIS 181; May 24, 1946, Promulgated *181 Decisions will be entered under Rule 50. 1. Amounts equivalent to dividends paid by petitioner ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603778/ | SAN JACINTO LIFE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.San Jacinto Life Ins. Co. v. CommissionerDocket No. 75348.United States Board of Tax Appeals34 B.T.A. 186; 1936 BTA LEXIS 734; March 24, 1936, Promulgated *734 The petitioner, reporting its income on the cash basis, receive... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603779/ | THE BARTH FOUNDATION, Petitioner 1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent Barth Foundation v. CommissionerDocket No. 19102-80.United States Tax CourtT.C. Memo 1981-635; 1981 Tax Ct. Memo LEXIS 103; 42 T.C.M. (CCH) 1580; T.C.M. (RIA) 81635; October 29, 1981. Marvin E. Hagen and Gene F. Reardon, for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603780/ | WILLIAM J. SEWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSewell v. CommissionerDocket No. 7280-72.United States Tax CourtT.C. Memo 1973-250; 1973 Tax Ct. Memo LEXIS 35; 32 T.C.M. (CCH) 1184; T.C.M. (RIA) 73250; November 20, 1973, Filed William J. Sewell, pro se. Maurice W. Gerard, for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603781/ | WILLIAM L. BECKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBecker v. CommissionerDocket No. 8498-80.United States Tax CourtT.C. Memo 1983-94; 1983 Tax Ct. Memo LEXIS 695; 45 T.C.M. (CCH) 764; T.C.M. (RIA) 83094; February 10, 1983. William L. Becker, pro se. Thomas G. Norman, for the respondent. DAW... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3267121/ | This is an action for divorce instituted by appellee against appellant in the Independence Chancery Court, the complaint alleging "indignities" in accordance with the mandate of 3500, Crawford
Moses' Digest. Appellant answered the complaint by general denial, and by way of cross-complaint prayed a decree in her behalf... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4603786/ | Ben I. Seldin and Bertha J. Seldin, Millard R. Seldin and Beverly Seldin v. Commissioner.Seldin v. CommissionerDocket Nos. 4213-66, 4218-66. TC orderUnited States Tax Court1970 Tax Ct. Memo LEXIS 352; 29 T.C.M. (CCH) 46; January 9, 1970FAYOrder FAY, Judge: Respondent on November 17, 1969, filed a "Motion for Reconsider... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603789/ | HENRY RANDOLPH CONSULTING, Petitioner v. COMMISSIONER OF INTERNAL REVENUEHenry Randolph Consulting v. CommissionerNo. 6838-98United States Tax Court112 T.C. 1; 1999 U.S. Tax Ct. LEXIS 1; 112 T.C. No. 1; January 6, 1999, Filed *1 R determined, in a notice mailed to P, that some of P's workers were employees and that P ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603790/ | GREENBERG BROTHERS PARTNERSHIP #4, a.k.a. BREATHLESS ASSOCIATES, RICHARD M. GREENBERG, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. GREENBERG BROTHERS PARTNERSHIP #4, a.k.a. BREATHLESS ASSOCIATES, RICHARD M. GREENBERG, TAX MATTERS PARTNER, ET AL., 1 Petitioner v. COMMISSIONER... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603791/ | FIRST NATIONAL BANK OF BIRMINGHAM, TRUSTEE, E. T. SCHULER TRUST FUND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.First Nat'l Bank v. CommissionerDocket Nos. 54372, 63374.United States Board of Tax Appeals29 B.T.A. 352; 1933 BTA LEXIS 953; November 15, 1933, Promulgated *953 1. Opinions respecting val... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603792/ | R. J. PALMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Palmer v. CommissionerDocket No. 3587.United States Board of Tax Appeals4 B.T.A. 1028; 1926 BTA LEXIS 2097; September 25, 1926, Decided *2097 Upon the evidence, held, that the petitioner is not entitled to a deduction from his income for the tax... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603793/ | CHARLES W. WELCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent JEAN E. WELCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWelch v. CommissionerDocket Nos. 8888-73, 8889-73.United States Tax CourtT.C. Memo 1977-252; 1977 Tax Ct. Memo LEXIS 188; 36 T.C.M. (CCH) 1020; T.C.M. (RIA) 770252; Augus... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603795/ | Fifth Avenue Coach Lines, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentFifth Ave. Coach Lines,Inc. v. CommissionerDocket No. 61646United States Tax Court31 T.C. 1080; 1959 U.S. Tax Ct. LEXIS 228; February 27, 1959, Filed *228 Decision will be entered under Rule 50. 1. Petitioner's past president ha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603796/ | THU VAN AND LAN ANH THI NGUYEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThu Van Nguyen v. CommissionerDocket No. 17178-92United States Tax CourtT.C. Memo 1993-402; 1993 Tax Ct. Memo LEXIS 416; 66 T.C.M. (CCH) 591; September 2, 1993, Filed *416 An appropriate order granting respondent's motion and di... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603797/ | Lois Kaiser Stierhout, Petitioner, v. Commissioner of Internal Revenue, RespondentStierhout v. CommissionerDocket No. 48832United States Tax Court24 T.C. 483; 1955 U.S. Tax Ct. LEXIS 158; June 24, 1955, Filed *158 Decision will be entered for the petitioner. 1. Held, the respondent, not otherwise barred, may claim a d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603798/ | C. STEPHEN WHERRY AND VIRGINIA LEE WHERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWherry v. CommissionerDocket No. 10603-86United States Tax CourtT.C. Memo 1992-526; 1992 Tax Ct. Memo LEXIS 541; 64 T.C.M. (CCH) 691; September 8, 1992, Filed *541 An appropriate order will be issued, and decision wil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603801/ | Christopher Hutchins v. Commissioner.Hutchins v. CommissionerDocket No. 21584.United States Tax Court1950 Tax Ct. Memo LEXIS 310; 9 T.C.M. (CCH) 11; T.C.M. (RIA) 50004; January 10, 1950Christopher Hutchins, pro se. Thomas V. LeFevre, Esq., for the respondent. HARRON Memorandum Findings of Fact and Opinion HARRON, Jud... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603802/ | ISRAEL GREENWALD & RUTH GREENWALD, ET AL., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreenwald v. Comm'rDocket No. 29126-11, 29244-11, 3203-12, 3212-12, 3213-12, 3215-12, 3216-12, 3217-12, 3218-12.United States Tax Court2014 U.S. Tax Ct. LEXIS 33; July 2, 2014, DecidedGreenwald v. Comm'r, 2014 U.S. Ta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603803/ | WARREN STEAM PUMP CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Warren Steam Pump Co. v. CommissionerDocket Nos. 14813, 22389.United States Board of Tax Appeals13 B.T.A. 721; 1928 BTA LEXIS 3195; October 2, 1928, Promulgated *3195 Petitioner entered into a 5-year agreement to make certain payments t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603804/ | Estate of Hugh Smith, Deceased, the First National Bank of Memphis, Executor v. Commissioner.Estate of Hugh Smith v. CommissionerDocket No. 8425.United States Tax Court1947 Tax Ct. Memo LEXIS 259; 6 T.C.M. (CCH) 358; T.C.M. (RIA) 47083; March 31, 1947*259 Held, that respondent erred in increasing the decedent's closin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603805/ | ESTATE OF MANUEL STANTON, DECEASED, A.K.A EMMANUEL STANTON, DORIT R. RUSSELL, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Stanton v. CommissionerDocket No. 34632-87United States Tax CourtT.C. Memo 1989-341; 1989 Tax Ct. Memo LEXIS 340; 57 T.C.M. (CCH) 961; T.C.M. (RIA) 89341; July 18, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603806/ | JOHN H. O'NEILL and MARILYN S. O'NEILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentO'Neill v. CommissionerDocket Nos. 18045-80, 29097-82.United States Tax CourtT.C. Memo 1985-92; 1985 Tax Ct. Memo LEXIS 539; 49 T.C.M. (CCH) 850; T.C.M. (RIA) 85092; February 28, 1985. Edward B. Simpson, for the petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603807/ | IRVING T. BUSH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bush v. CommissionerDocket No. 99364.United States Board of Tax Appeals45 B.T.A. 609; 1941 BTA LEXIS 1099; November 6, 1941, Promulgated *1099 1. Petitioner in 1923 created a trust, later made irrevocable, the income of which was payable 60 p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603809/ | John B. Adams and Linda B. Adams, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentAdams v. CommissionerDocket Nos. 1423-76, 1464-76, 1465-76United States Tax Court69 T.C. 1040; 1978 U.S. Tax Ct. LEXIS 145; March 30, 1978, Filed *145 Decisions will be entered for the respondent. Held, plan whereby ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603810/ | Kate Froman Trust, Adolph Sievers, and Security Bank and Trust Company of Mt. Carmel, Co-trustees, Petitioners v. Commissioner of Internal Revenue, RespondentFroman Trust v. CommissionerDocket No. 3704-70United States Tax Court58 T.C. 512; 1972 U.S. Tax Ct. LEXIS 104; June 20, 1972, Filed *104 Decision will be entered ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603811/ | Harold M. Levy v. Commissioner.Levy v. CommissionerDocket No. 5375.United States Tax Court1945 Tax Ct. Memo LEXIS 156; 4 T.C.M. (CCH) 641; T.C.M. (RIA) 45211; June 20, 1945*156 Charles Kurz, C.P.A., 285 Madison Ave., New York 17, N. Y., for the petitioner. William F. Evans, Esq., for the respondent. SMITHMemorandum F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603812/ | Orville L. Olson, Sr. and Ruby A. Olson, Transferees v. Commissioner.Olson v. CommissionerDocket No. 5287-67.United States Tax CourtT.C. Memo 1970-92; 1970 Tax Ct. Memo LEXIS 268; 29 T.C.M. (CCH) 445; T.C.M. (RIA) 70092; April 23, 1970, Filed *268 Petitioners were the sole shareholders of Bottled (Olson) Gas Shop, Inc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603813/ | Obear-Nester Glass Company, Petitioner, v. Commissioner of Internal Revenue, RespondentObear-Nester Glass Co. v. CommissionerDocket No. 36271United States Tax Court20 T.C. 1102; 1953 U.S. Tax Ct. LEXIS 57; September 30, 1953, Promulgated *57 Decision will be entered under Rule 50. Lump sum received in settlement of cl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603814/ | GUARANTY TRUST CO. OF NEW YORK, EXECUTOR UNDER THE LAST WILL AND TESTAMENT OF ROXY M. SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guaranty Trust Co. v. CommissionerDocket No. 16038.United States Board of Tax Appeals16 B.T.A. 314; 1929 BTA LEXIS 2609; April 30, 1929, Promulgated *2609 1. The dec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3258942/ | Mr. Jim Pickens, Director Arkansas Department of Economic Development One Capitol Mall Little Rock, AR 72201
Dear Mr. Pickens:
This official Attorney General opinion is issued in response to certain questions you have presented concerning the Arkansas Freedom of Information Act (FOIA).
You indicate that in July, certai... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4603853/ | L. WEISCHADLE AND BETTY J. WEISCHADLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeischadle v. CommissionerDocket No. 18114-85.United States Tax CourtT.C. Memo 1988-47; 1988 Tax Ct. Memo LEXIS 41; 55 T.C.M. (CCH) 82; T.C.M. (RIA) 88047; February 11, 1988. L. Weischadle and Betty J. Weischadle, pro se.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603855/ | WILLIAM P. ZAHLER AND ROWENA L. ZAHLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentZahler v. CommissionerDocket No. 2638-78.United States Tax CourtT.C. Memo 1981-112; 1981 Tax Ct. Memo LEXIS 631; 41 T.C.M. (CCH) 1074; T.C.M. (RIA) 81112; March 10, 1981. *631 Petitioner-husband was a general partner in,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603857/ | NICHOLS CONTRACTING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Nichols Contracting Co. v. CommissionerDocket No. 13399.United States Board of Tax Appeals15 B.T.A. 102; 1929 BTA LEXIS 2922; January 28, 1929, Promulgated *2922 EXHAUSTION, WEAR AND TEAR OF CONSTRUCTION EQUIPMENT. - Upon the facts, a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603858/ | Estate of William R. Allensworth, Deceased, David Allensworth and First Galesburg National Bank & Trust Company, Co-Executors, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Allensworth v. CommissionerDocket No. 6073-75United States Tax Court66 T.C. 33; 1976 U.S. Tax Ct. LEXIS 134; April 6, 1976, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603859/ | Estate of Julius I. Byrne, Deceased, Guy G. Bratton, Ronald Ballantyne, and Jack M. Cullers, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent. B. D. Incorporated (Formerly Byrne Doors, Incorporated), Petitioner, v. Commissioner of Internal Revenue, Respondent. Byrne Doors, Inc. (Formerly J. I. ... | 01-04-2023 | 11-20-2020 |
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