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https://www.courtlistener.com/api/rest/v3/opinions/4603860/ | Smith's Heating, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentSmith's Heating, Inc. v. CommissionerDocket No. 25647United States Tax Court24 T.C. 533; 1955 U.S. Tax Ct. LEXIS 154; June 29, 1955, Filed *154 Decision will be entered for the respondent. Sec. 722 (c), 1939 Code. -- Petitioner failed t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603862/ | Estate of Albert B. King, Deceased, Edith F. King, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentKing v. CommissionerDocket No. 37696United States Tax Court20 T.C. 930; 1953 U.S. Tax Ct. LEXIS 75; August 26, 1953, Promulgated *75 Decision will be entered under Rule 50. Decedent's employer, unde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603863/ | Ronald and Wanda Wehrle v. Commissioner.Wehrle v. CommissionerDocket No. 4176-68.United States Tax CourtT.C. Memo 1970-108; 1970 Tax Ct. Memo LEXIS 254; 29 T.C.M. (CCH) 489; T.C.M. (RIA) 70108; May 7, 1970, Filed Ronald Wehrle, pro se, 3201 Green St., Steger, Ill. Lloyd S. Kamps for the respondent. QUEALYMemorandum Fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603864/ | Cornelia C. F. Horsford, Petitioner, v. Commissioner of Internal Revenue, RespondentHorsford v. CommissionerDocket No. 112449United States Tax Court2 T.C. 826; 1943 U.S. Tax Ct. LEXIS 51; September 30, 1943, Promulgated *51 Decision will be entered under Rule 50. Deduction -- Taxes. -- Occupant of a residence for lif... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603866/ | MORITZ HILDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN N. TRAINER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF E. L. KALISH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF PHILO KALISH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603871/ | MATTIE F. HENRY, CONSERVATRIX AND EX OFFICIO ADMINISTRATRIX OF THE ESTATE OF SAMUEL FARLOW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Henry v. CommissionerDocket No. 7268.United States Board of Tax Appeals7 B.T.A. 172; 1927 BTA LEXIS 3245; May 28, 1927, Promulgated *3245 Value of mortgage notes owned... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603872/ | CURTIS BROWNLOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrownlow v. CommissionerDocket No. 14745-88United States Tax CourtT.C. Memo 1991-185; 1991 Tax Ct. Memo LEXIS 212; 61 T.C.M. (CCH) 2494; T.C.M. (RIA) 91185; April 29, 1991, Filed *212 An appropriate order and decision will be entered. No appear... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603873/ | Catharine B. Currier and C. Bertram Currier, Petitioners v. Commissioner of Internal Revenue, RespondentCurrier v. CommissionerDocket No. 2586-66United States Tax Court51 T.C. 488; 1968 U.S. Tax Ct. LEXIS 5; December 26, 1968, Filed *5 Decision will be entered for the Commissioner. Held, taxpayer did not have a deprec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603874/ | H. A. Eckhard and Mildred Eckhard, Petitioners, v. Commissioner of Internal Revenue, RespondentEckhard v. CommissionerDocket Nos. 17646, 17647United States Tax Court12 T.C. 384; 1949 U.S. Tax Ct. LEXIS 248; March 22, 1949, Promulgated *248 Decisions will be entered for the respondent. 1. A wife furnished capital to pu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603876/ | JACOB H. ROBBINS and ANNE ROBBINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRobbins v. CommissionerDocket No. 6652-80.United States Tax CourtT.C. Memo 1982-565; 1982 Tax Ct. Memo LEXIS 183; 44 T.C.M. (CCH) 1254; T.C.M. (RIA) 82565; September 27, 1982. Donald J. Forman and Howard A. Weinberger, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603877/ | IRMA S. CONSTANTINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentConstantine v. CommissionerDocket No. 3046-73.United States Tax CourtT.C. Memo 1974-114; 1974 Tax Ct. Memo LEXIS 206; 33 T.C.M. (CCH) 562; T.C.M. (RIA) 74114; May 6, 1974, Filed. *206 Irma S. Constantine, pro se. Daniel J. Westerbeck, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603879/ | STATE CONSOLIDATED OIL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.State Consol. Oil Co. v. CommissionerDocket No. 20241.United States Board of Tax Appeals19 B.T.A. 86; 1930 BTA LEXIS 2472; February 27, 1930, Promulgated *2472 Disbursements made by a taxpayer under contract for drilling oil wells ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603881/ | MELVIN AND MARGARET SALWASSER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; SALWASSER MANUFACTURING CO., INC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSalwasser v. CommissionerDocket Nos. 26817-89, 26818-89United States Tax CourtT.C. Memo 1991-466; 1991 Tax Ct. Memo LEXIS 515; 62 T.C.M.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603882/ | A. J. Diebold v. Commissioner.Diebold v. CommissionerDocket No. 24412.United States Tax Court1950 Tax Ct. Memo LEXIS 24; 9 T.C.M. (CCH) 1123; T.C.M. (RIA) 50307; December 7, 1950*24 Respondent's determination approved for failure of proof that a corporate entity should be disregarded. J. Henry O'Neill, Esq., 1307 Oli... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603883/ | Southland Industries, Inc. v. Commissioner.Southland Indus. v. CommissionerDocket No. 3387.United States Tax Court1946 Tax Ct. Memo LEXIS 44; 5 T.C.M. (CCH) 950; T.C.M. (RIA) 46262; October 31, 1946*44 The taxpayer corporation, engaged in operating a broadcasting station, in 1940 and prior years accumulated earnings w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603885/ | APPEAL OF THEODORE H. SMITH.Smith v. CommissionerDocket No. 1054.United States Board of Tax Appeals9 B.T.A. 57; 1927 BTA LEXIS 2676; November 11, 1927, Promulgated *2676 1. Insurance premiums paid by petitioner upon insurance policies issued to himself and in his name represent the cost of such insurance purchased fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603886/ | MARGARET E. KIDDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kidder v. CommissionerDocket No. 98845.United States Board of Tax Appeals30 B.T.A. 59; 1934 BTA LEXIS 1375; March 13, 1934, Promulgated *1375 On account of the provisions of section 118, Revenue Act of 1928, a sale of voting trust certific... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603887/ | David A. Ferro and Elizabeth N. B. Ferro v. Commissioner.Ferro v. CommissionerDocket No. 52459.United States Tax CourtT.C. Memo 1956-94; 1956 Tax Ct. Memo LEXIS 202; 15 T.C.M. (CCH) 485; T.C.M. (RIA) 56094; April 25, 1956*202 George F. Shinehouse, Jr., Esq., Commercial Trust Building, Philadelphia, Pa., for the petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603815/ | ROBERT D. HORN AND PEGGY P. HORN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHorn v. CommissionerDocket No. 25230-86.United States Tax CourtT.C. Memo 1989-240; 1989 Tax Ct. Memo LEXIS 240; 57 T.C.M. (CCH) 434; T.C.M. (RIA) 89240; May 16, 1989. *240 Held, Ps' motion for allowance of litigation costs den... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603817/ | JACK JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJones v. CommissionerDocket No. 3573-74.United States Tax CourtT.C. Memo 1975-68; 1975 Tax Ct. Memo LEXIS 307; 34 T.C.M. (CCH) 367; T.C.M. (RIA) 750068; March 19, 1975, Filed Jack Jones, pro se. Gerald W. Hartley, for the respondent. QUEALYMEMORANDU... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603818/ | The Hillside Dairy Company v. Commissioner.Hillside Dairy Co. v. CommissionerDocket No. 2395.United States Tax Court1944 Tax Ct. Memo LEXIS 354; 3 T.C.M. (CCH) 174; T.C.M. (RIA) 44055; February 26, 1944*354 John B. Oviatt, Esq., 602 Engineers Bldg., Cleveland 14, O., for the petitioner. T. F. Callahan, Esq., for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603819/ | WALTER J. MOSENTHAL, EXECUTOR, ESTATE OF PHILIP J. MOSENTHAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mosenthal v. CommissionerDocket No. 6994.United States Board of Tax Appeals12 B.T.A. 365; 1928 BTA LEXIS 3563; June 4, 1928, Promulgated *3563 1. A bonus for the year 1920 was authorized and paid ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603820/ | JAMES C. MARTIN AND IDA MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMartin v. CommissionerDocket No. 6485-92United States Tax CourtT.C. Memo 1993-180; 1993 Tax Ct. Memo LEXIS 185; 65 T.C.M. (CCH) 2470; April 26, 1993, Filed *185 Decision will be entered under Rule 155. James C. Martin and Ida M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603823/ | APPEAL OF AMERICAN TEXTILES, INC.American Textiles, Inc. v. CommissionerDocket No. 2477.United States Board of Tax Appeals2 B.T.A. 186; 1925 BTA LEXIS 2497; June 29, 1925, Decided Submitted April 28, 1925. *2497 Sums paid to stockholders held not to be compensation for services rendered. H. A. Mihills, C.P.A., for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603825/ | PINE BLUFF COMPRESS & WAREHOUSE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pine Bluff Compress & Warehouse Co. v. CommissionerDocket No. 7989.United States Board of Tax Appeals5 B.T.A. 938; 1926 BTA LEXIS 2740; December 23, 1926, Promulgated *2740 1. The installation of equipment that reduced co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603826/ | R. B. Cowden and Wife, Barbara Cowden v. Commissioner.Cowden v. CommissionerDocket No. 53294.United States Tax CourtT.C. Memo 1955-128; 1955 Tax Ct. Memo LEXIS 210; 14 T.C.M. (CCH) 475; T.C.M. (RIA) 55128; 4 Oil & Gas Rep. 1073; May 20, 1955*210 Harry C. Weeks, Esq., Fort Worth National Bank Building, Fort Worth, Tex.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603829/ | ALMOND E. PULLIAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPulliam v. CommissionerDocket No. 14999-92United States Tax CourtT.C. Memo 1994-609; 1994 Tax Ct. Memo LEXIS 616; 68 T.C.M. (CCH) 1420; T.C.M. (RIA) 94609; December 13, 1994, Filed *616 Decision will be entered for respondent. For petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603830/ | ROY F. DAVIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. ROY F. DAVIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Davis v. CommissionerDocket Nos. 91439, 91440.United States Board of Tax Appeals39 B.T.A. 852; 1939 BTA LEXIS 962; May 17, 1939, Promulgated *962 Compensation paid ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603833/ | P. R. McClung v. Commissioner.McClung v. CommissionerDocket No. 1646-64.United States Tax CourtT.C. Memo 1966-84; 1966 Tax Ct. Memo LEXIS 196; 25 T.C.M. (CCH) 473; T.C.M. (RIA) 66084; April 22, 1966*196 P. R. McClung, pro se, Box 485, Azusa, Calif. Morley H. White, for the respondent. PIERCE Memorandum Opinion PIERCE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603837/ | W. F. SHAWVER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.W. F. Shawver Co. v. CommissionerDocket No. 34252.United States Board of Tax Appeals20 B.T.A. 723; 1930 BTA LEXIS 2042; September 10, 1930, Promulgated *2042 Arthur S. Dayton, Esq., for the petitioner. C. H. Curl, Esq., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603838/ | WILLIAM B. MCILVAINE AND JOHN P. WILSON, JR., TRUSTEES UNDER THE DEED OF TRUST OF JOHN P. WILSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McIlvaine v. CommissionerDocket Nos. 52931, 57226.United States Board of Tax Appeals29 B.T.A. 304; 1933 BTA LEXIS 961; November 7, 1933, Promulgated *961 An ins... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603840/ | G.M. TRADING CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *G.M. Trading Corp. v. CommissionerDocket No. 6983-91.United States Tax Court106 T.C. 257; 1996 U.S. Tax Ct. LEXIS 14; 106 T.C. No. 13; April 17, 1996, Filed *14 Decision will be entered under Rule 155. On reconsideration, we decline... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603842/ | JARVIS WILLIAMSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliamson v. CommissionerDocket No. 38964-86United States Tax CourtT.C. Memo 1991-420; 1991 Tax Ct. Memo LEXIS 469; 62 T.C.M. (CCH) 610; T.C.M. (RIA) 91420; August 26, 1991, Filed *469 Decision will be entered for the respondent. Stephen H. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603843/ | HELEN KELLNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKellner v. CommissionerDocket No. 1094-84.United States Tax CourtT.C. Memo 1986-524; 1986 Tax Ct. Memo LEXIS 82; 52 T.C.M. (CCH) 875; T.C.M. (RIA) 86524; October 22, 1986. Helen Kellner, pro se. Arthur J. Gonzalez and Lawrence P. Blaskopf, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603844/ | DAVID A. BURNS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurns v. CommissionerDocket No. 31285-85.United States Tax CourtT.C. Memo 1987-90; 1987 Tax Ct. Memo LEXIS 86; 53 T.C.M. (CCH) 136; T.C.M. (RIA) 87090; February 17, 1987. David A. Burns, pro se. Doreen M. Susi, for the respondent. GERBERMEMORAN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603845/ | James Richard Bowden v. Commissioner.Bowden v. CommissionerDocket No. 52327.United States Tax CourtT.C. Memo 1955-284; 1955 Tax Ct. Memo LEXIS 53; 14 T.C.M. (CCH) 1102; T.C.M. (RIA) 55284; October 25, 1955James Richard Bowden, Esq., Grant Building, Atlanta, Ga., for the petitioner. L. P. Shield, Esq., for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603848/ | W. R. Faulkner v. Commissioner.W. Faulkner v. CommissionerDocket Nos. 39295-39298.United States Tax Court1954 Tax Ct. Memo LEXIS 297; 13 T.C.M. (CCH) 152; T.C.M. (RIA) 54054; February 17, 1954*297 1. Petitioner's income redetermined for the years 1946 through 1949. 2. Petitioner was not liable for any income taxes in ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603849/ | APPEAL OF GREEN OIL SOAP CO.Green Oil Soap Co. v. CommissionerDocket No. 3574.United States Board of Tax Appeals3 B.T.A. 467; 1926 BTA LEXIS 2640; January 28, 1926, Decided Submitted August 15, 1925. *2640 1. Regular compensation specifically for prior years, formally authorized, paid in 1919, may not be deducted un... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603889/ | ANSAN TOOL AND MANUFACTURING COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnsan Tool & Mfg. Co. v. CommissionerDocket Nos. 28256-88, 2092-89United States Tax CourtT.C. Memo 1992-121; 1992 Tax Ct. Memo LEXIS 142; 63 T.C.M. (CCH) 2212; T.C.M. (RIA) 92121; February 27, 1992, Filed *142 Decisio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603891/ | FRANCIS A. HOPPE AND TRAUD A. HOPPE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHoppe v. CommissionerDocket No. 7436-92United States Tax CourtT.C. Memo 1994-635; 1994 Tax Ct. Memo LEXIS 656; 68 T.C.M. (CCH) 1517; December 22, 1994, Filed *656 Decision will be entered for respondent. For petitioners: I... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4340062/ | AGRO-JAL FARMING ENTERPRISES, INC., ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAgro-Jal Farming Enters. v. CommissionerDocket Nos. 15103-10, 3924-11.United States Tax Court145 T.C. 145; 2015 U.S. Tax Ct. LEXIS 33; 145 T.C. No. 5; July 30, 2015, FiledAn appropriate order will be issued granting ... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4603892/ | John A. Moore v. Commissioner.Moore v. CommissionerDocket No. 26726.United States Tax Court1951 Tax Ct. Memo LEXIS 135; 10 T.C.M. (CCH) 777; T.C.M. (RIA) 51238; August 20, 1951Harry W. Miller, Esq., for the petitioner. Albert J. O'Connor, Esq., for the respondent. OPPERMemorandum Findings of Fact and Opinion OPPER, Ju... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603893/ | N. A. Whittaker v. Commissioner.Whittaker v. CommissionerDocket No. 25592.United States Tax Court1951 Tax Ct. Memo LEXIS 272; 10 T.C.M. (CCH) 295; T.C.M. (RIA) 51085; April 3, 1951N. A. Whittaker, pro se. W. E. Koken, Esq., for the respondent. JOHNSON Memorandum Findings of Fact and Opinion JOHNSON, Judge: Respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603894/ | Leroy K. New, Petitioner v. Commissioner of Internal Revenue, RespondentNew v. CommissionerDocket No. 4709-64United States Tax Court48 T.C. 671; 1967 U.S. Tax Ct. LEXIS 60; August 9, 1967, Filed *60 Decision will be entered under Rule 50. Held, an administrator of a decedent's estate, chargeable with notice of conting... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603896/ | RONALD ANDREW MAYO AND LESLIE ARCHER MAYO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMayo v. Comm'rDocket No. 15527-03United States Tax Court136 T.C. 81; 2011 U.S. Tax Ct. LEXIS 4; 136 T.C. No. 4; January 25, 2011, Filed*4 Decision will be entered under Rule 155.P-H was engaged in the trade or business... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603897/ | LEONARD PARKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentParker v. Comm'rNo. 2712-00LUnited States Tax Court117 T.C. 63; 2001 U.S. Tax Ct. LEXIS 38; 117 T.C. No. 6; August 21, 2001, Filed *38 An order will be issued denying respondent's motion. Before the effective date of secs. 6320 and 6330, I.R.C.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653576/ | RENDERED: JANUARY 15, 2021; 10:00 A.M.
NOT TO BE PUBLISHED
Commonwealth of Kentucky
Court of Appeals
NO. 2019-CA-1427-MR
HIGHLAND HOSPITAL APPELLANT... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/2564477/ | 6 N.Y.3d 708 (2006)
BENNETT v. BENNETT.
Court of Appeals of the State of New York.
Decided March 23, 2006.
Motion for leave to appeal denied. | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4653575/ | RENDERED: JANUARY 15, 2021; 10:00 A.M.
NOT TO BE PUBLISHED
Commonwealth of Kentucky
Court of Appeals
NO. 2020-CA-0699-ME
JASON FOWLER APPELLANT
APPEA... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653577/ | RENDERED: JANUARY 15, 2021; 10:00 A.M.
NOT TO BE PUBLISHED
Commonwealth of Kentucky
Court of Appeals
NO. 2019-CA-0782-MR
HASSEN ELMI; ABDULAHI APPELLANTS
HUSSEIN, A MINOR, BY HASSEN
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4603898/ | DUNN MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dunn Mfg. Co. v. CommissionerDocket No. 15815.United States Board of Tax Appeals14 B.T.A. 225; 1928 BTA LEXIS 2998; November 15, 1928, Promulgated *2998 1. Reduction of closing inventory taken by the petitioner in computing net income... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603901/ | John C. Phillips and Helene Phillips v. Commissioner.Phillips v. CommissionerDocket No. 291-71.United States Tax CourtT.C. Memo 1972-21; 1972 Tax Ct. Memo LEXIS 235; 31 T.C.M. (CCH) 64; T.C.M. (RIA) 72021; January 27, 1972, Filed John C. Phillips, pro se, Route 2, Box 900, Tempe, Ariz. Wayne A. Smith, for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603903/ | Lester C. Bailey and Kathryn Bailey v. Commissioner.Bailey v. CommissionerDocket No. 28787.United States Tax Court1951 Tax Ct. Memo LEXIS 203; 10 T.C.M. (CCH) 542; T.C.M. (RIA) 51170; June 11, 1951*203 Held: Alleged debt evidenced by a note for $7,500 was, under the circumstances here present, worthless at the time of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603906/ | Walter J. Hegedus and Charlotte C. Hegedus v. Commissioner.Hegedus v. CommissionerDocket No. 3762-63.United States Tax CourtT.C. Memo 1965-11; 1965 Tax Ct. Memo LEXIS 319; 24 T.C.M. (CCH) 50; T.C.M. (RIA) 65011; January 27, 1965Walter J. Hegedus, pro se. James M. Carter and Gary L. Stansbery, for the respondent. DAWS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603907/ | GENERAL FINANCE COMPANY OF PHILADELPHIA, PA., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.General Finance Co. v. CommissionerDocket No. 76539.United States Board of Tax Appeals32 B.T.A. 949; 1935 BTA LEXIS 867; July 16, 1935, Promulgated *867 The petitioner is a Pennsylvania corporation, chartered Janu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603909/ | J. JEFFREY PRESS AND CAROL PRESS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPress v. CommissionerDocket No. 39273-84.United States Tax CourtT.C. Memo 1986-398; 1986 Tax Ct. Memo LEXIS 216; 52 T.C.M. (CCH) 285; T.C.M. (RIA) 86398; August 25, 1986. J. Jeffrey Press, pro se. William S. Garofalo, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603911/ | Hyman R. Minkoff, et al. 1 v. Commissioner. Minkoff v. CommissionerDocket Nos. 35006, 35007, 43220-43225, 43258, 48519, 52251-52256.United States Tax CourtT.C. Memo 1956-269; 1956 Tax Ct. Memo LEXIS 27; 15 T.C.M. (CCH) 1404; T.C.M. (RIA) 56269; November 30, 1956*27 1. From 1943 to 1949, inclusive, petitioners, Hyman R... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603912/ | FRANK ZIELEZINSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentZielezinski v. CommissionerDocket No. 19244-86.United States Tax CourtT.C. Memo 1987-293; 1987 Tax Ct. Memo LEXIS 293; 53 T.C.M. (CCH) 1081; T.C.M. (RIA) 87293; June 15, 1987. Jack A. Colaric, for the petitioner. Doreen M. Susi, for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603913/ | Abraham G. H. Reimold v. Commissioner.Reimold v. CommissionerDocket No. 111789.United States Tax Court1943 Tax Ct. Memo LEXIS 232; 2 T.C.M. (CCH) 334; T.C.M. (RIA) 43307; June 25, 1943*232 Thomas McNulty, Esq., 1 Exchange Place, Jersey City, N.J., and Alexander H. Beard, C.P.A., 90 Broad St., New York City, for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603916/ | JOHN W. HAUSSERMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Haussermann v. CommissionerDocket Nos. 23101, 40307.United States Board of Tax Appeals23 B.T.A. 378; 1931 BTA LEXIS 1880; May 25, 1931, Promulgated *1880 1. A citizen of the United States, resident of the Philippine Islands, is required ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603919/ | PEARL B. BROWN, EXECUTRIX OF THE ESTATE OF FRANK A. BROWN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARRY A. BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown v. CommissionerDocket Nos. 47677, 48136.United States Board of Tax Appeals26 B.T.A. 901; 1932 BTA LEXIS 122... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603920/ | Cotan Corporation, formerly known as Cotex Corporation v. Commissioner.Cotan Corp. v. CommissionerDocket No. 108664United States Tax Court1943 Tax Ct. Memo LEXIS 265; 2 T.C.M. (CCH) 235; T.C.M. (RIA) 43285; June 8, 1943*265 Respondent's determination of petitioner's unjust enrichment tax liability approved for failure... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603921/ | GEORGE B. MARKLE, JR. III, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN MARKLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALVAN MARKLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN MARKLE, TRUSTEE, ESTATE OF GEORGE B. MARKLE, SR., PETITIONER, v. COMMISSION... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603922/ | A. C. Monk & Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentA. C. Monk & Co. v. CommissionerDocket No. 10750United States Tax Court10 T.C. 77; 1948 U.S. Tax Ct. LEXIS 290; January 14, 1948, Promulgated *290 Decision will be entered for the respondent. Petitioner, a corporate resident of the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603923/ | GERALD ALLEN DAVISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDavison v. CommissionerDocket No. 28897-91United States Tax CourtT.C. Memo 1992-709; 1992 Tax Ct. Memo LEXIS 787; 64 T.C.M. (CCH) 1517; December 15, 1992, Filed *787 Decision will be entered pursuant to the stipulation of the parties and w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603924/ | Julia C. Nast, Petitioner, v. Commissioner of Internal Revenue, Respondent. Jerome Nast, Petitioner, v. Commissioner of Internal Revenue, RespondentNast v. CommissionerDocket Nos. 10080, 10081United States Tax Court7 T.C. 432; 1946 U.S. Tax Ct. LEXIS 111; July 31, 1946, Promulgated *111 Decision will be entered for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603925/ | ROBERT J. ALBERTINI and PATRICIA I. ALBERTINI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlbertini v. CommissionerDocket No. 3286-80.United States Tax CourtT.C. Memo 1981-619; 1981 Tax Ct. Memo LEXIS 114; 42 T.C.M. (CCH) 1518; T.C.M. (RIA) 81619; October 26, 1981. Vincent L. Alsfeld, for the petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603926/ | Leonard and Lillian H. Larsen, Petitioners, v. Commissioner of Internal Revenue, RespondentLarsen v. CommissionerDocket No. 37097United States Tax Court23 T.C. 599; 1955 U.S. Tax Ct. LEXIS 274; January 7, 1955, Filed *274 Decision will be entered for the petitioners. Held, petitioner was a bona fide resident of Saudi ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603927/ | MAURICE L. GOLDMAN, LEO M. LEVY, A. A. BATH, AND H. R. SCHRADZKI, EXECUTORS, ESTATE OF ARE M. LEVY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Goldman v. CommissionerDocket No. 18330.United States Board of Tax Appeals15 B.T.A. 1341; 1929 BTA LEXIS 2675; April 11, 1929, Promulgated *2675 Where both a ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603929/ | Robert H. Bodholdt v. Commissioner. Robert H. Bodholdt and Janie C. Bodholdt v. Commissioner.Bodholdt v. CommissionerDocket Nos. 78559, 78560.United States Tax CourtT.C. Memo 1961-87; 1961 Tax Ct. Memo LEXIS 261; 20 T.C.M. (CCH) 390; T.C.M. (RIA) 61087; March 29, 1961Robert H. Bodholdt, pro se, 5705 Colfax Ave., Alexan... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603930/ | Frances E. Latendresse, Petitioner, v. Commissioner of Internal Revenue, RespondentLatendresse v. CommissionerDocket No. 38986United States Tax Court26 T.C. 318; 1956 U.S. Tax Ct. LEXIS 185; May 25, 1956, Filed *185 Decision will be entered under Rule 50. 1. Income -- Insurance Renewal Commissions -- Ordinary Income o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603931/ | L. A. Davidson v. Commissioner. Virnie B. Davidson v. CommissionerDavidson v. CommissionerDocket Nos. 38526, 38527.United States Tax Court1953 Tax Ct. Memo LEXIS 106; 12 T.C.M. (CCH) 1080; T.C.M. (RIA) 53317; September 24, 1953Clarence A. Bradford, Esq., 932 Buhl Building, Detroit, Mich., for the petitioners. John L. K... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603932/ | APPEAL OF CAMDEN & BURLINGTON COUNTY RAILWAY CO.Camden & B. C. R. Co. v. CommissionerDocket No. 4991.United States Board of Tax Appeals3 B.T.A. 602; 1926 BTA LEXIS 2611; February 8, 1926, Decided Submitted October 26, 1925. *2611 The amount of income tax borne by the Director General of Railroads under the Federal Co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603933/ | THE MANCHESTER GROUP AND SUBSIDIARIES, FORMERLY TORREY ENTERPRISES, INC., AND SUBSIDIARIES, FORMERLY TORREY DEVELOPMENT CORPORATION AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentManchester Group v. CommissionerDocket No. 20509-92United States Tax CourtT.C. Memo 1994-604; 1994 Tax Ct. Memo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603935/ | JAMES A. CHUNG and CAROLE CHUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; NELLO TIBERIO and MARILYN TIBERIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChung v. CommissionerDocket Nos. 19934-83, 21451-83.United States Tax CourtT.C. Memo 1986-131; 1986 Tax Ct. Memo LEXIS 478; 51 T.C.M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470773/ | IN THE COURT OF APPEALS OF IOWA
No. 18-1718
Filed January 9, 2020
STATE OF IOWA,
Plaintiff-Appellee,
vs.
TREKEL MARQUIS BARKER,
Defendant-Appellant.
________________________________________________________________
Appeal from the Io... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470770/ | IN THE COURT OF APPEALS OF IOWA
No. 18-1464
Filed January 9, 2020
TYLER DIX, JASON CATTELL, JIMMY McCANN, and JULIE ELLER,
Plaintiffs-Appellees/Cross-Appellants,
vs.
CASEY'S GENERAL STORES, INC. and CASEY'S MARKETING COMPANY,
Defendants-Appel... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/369383/ | 605 F.2d 466
102 L.R.R.M. (BNA) 2558, 87 Lab.Cas. P 11,711
NATIONAL LABOR RELATIONS BOARD, Petitioner,v.Newton JOSEPH, d/b/a Meat Packers International, Respondent.Newton JOSEPH, d/b/a Meat Packers International, Petitioner,v.NATIONAL LABOR RELATIONS BOARD, Respondent.
Nos. 77-3521, 77-3734.
United States Court of App... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4603954/ | ROGER L. MOSHER and CHALLISS M. MOSHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMosher v. CommissionerDocket No. 5310-85.United States Tax CourtT.C. Memo 1987-231; 1987 Tax Ct. Memo LEXIS 233; 53 T.C.M. (CCH) 764; T.C.M. (RIA) 87231; May 5, 1987. William J. Arnone, Jr., for the petitioners. Theodore... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603956/ | Franz Martini and Elise Martini, Petitioners, v. Commissioner of Internal Revenue, RespondentMartini v. CommissionerDocket No. 84422United States Tax Court38 T.C. 168; 1962 U.S. Tax Ct. LEXIS 146; April 27, 1962, Filed *146 Decision will be entered under Rule 50. Taxpayer received royalties under a license agreement b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/369381/ | 605 F.2d 455
20 Fair Empl. Prac. Cas. (BNA) 1649,21 Empl. Prac. Dec. P 30,294Sheryl Z. WHITE, Plaintiff-Appellant,v.CITY OF SAN DIEGO, A.A. "Bud" Bigge, Ruben Dominguez,William G. Sage, R. W. King and Fred M. Conger,Defendants-Appellees.
No. 77-1195.
United States Court of Appeals,Ninth Circuit.
Sept. 24, 1979.
Sherid... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4653579/ | RENDERED: JANUARY 15, 2021; 10:00 A.M.
NOT TO BE PUBLISHED
Commonwealth of Kentucky
Court of Appeals
NO. 2019-CA-1861-MR
DAVID RAWLINGS APPELLANT
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653580/ | RENDERED: JANUARY 15, 2021; 10:00 A.M.
NOT TO BE PUBLISHED
Commonwealth of Kentucky
Court of Appeals
NO. 2019-CA-1880-MR
BRADLEY SHANE WILSON APPELLANT
A... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4603958/ | Lawrence W. McCoy and Ilo P. McCoy, Petitioners, v. Commissioner of Internal Revenue, RespondentMcCoy v. CommissionerDocket No. 83102United States Tax Court38 T.C. 841; 1962 U.S. Tax Ct. LEXIS 80; September 13, 1962, Filed *80 Decision will be entered under Rule 50. The fair market value of an automobile received by t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603959/ | LAWRENCE M. JARRATT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Jarratt v. CommissionerDocket No. 7028-73.United States Tax CourtT.C. Memo 1977-41; 1977 Tax Ct. Memo LEXIS 400; 36 T.C.M. (CCH) 179; T.C.M. (RIA) 770041; February 22, 1977, Filed Richard L. Carico, for the petitioner. *401 J. E. LaHart, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603960/ | McKinley Corporation of Ohio, a Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentMcKinley Corp. of Ohio v. CommissionerDocket No. 78001United States Tax Court36 T.C. 1182; 1961 U.S. Tax Ct. LEXIS 66; September 29, 1961, Filed *66 Decision will be entered under Rule 50. Distribution to petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603962/ | INTERMED, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentIntermed, Inc. v. CommissionerDocket No. 6913-74.United States Tax CourtT.C. Memo 1977-306; 1977 Tax Ct. Memo LEXIS 134; 36 T.C.M. (CCH) 1209; T.C.M. (RIA) 770306; September 12, 1977, Filed *134 Porter Rodgers Hospital, Inc. (PRH, Inc.), one of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603963/ | APPEAL OF EXCELSIOR LAUNDRY CO.Excelsior Laundry Co. v. CommissionerDocket No. 158.United States Board of Tax Appeals3 B.T.A. 1303; 1926 BTA LEXIS 2432; April 19, 1926, Decided Submitted September 1, 1925. *2432 The evidence herein held insufficient to establish the rates and basis for depreciation claimed by the tax... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603964/ | Kenneth K. Kepler v. Commissioner. Florence Kepler v. Commissioner.Kenneth K. Kepler v. CommissionerDocket Nos. 12225 and 12226.United States Tax Court1948 Tax Ct. Memo LEXIS 183; 7 T.C.M. (CCH) 304; T.C.M. (RIA) 48087; May 24, 1948*183 George H. van de Steeg, Esq., Nampa, Idaho, for the petitioners. Robert G. Harless... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603965/ | APPEAL OF MAXWELL BROTHERS GROCERY CO.Maxwell Bros. Grocery Co. v. CommissionerDocket No. 2953.United States Board of Tax Appeals2 B.T.A. 980; 1925 BTA LEXIS 2195; October 26, 1925, Decided Submitted July 11, 1925. *2195 B. G. Simpich, Esq., for the Commissioner. *980 Before JAMES, LITTLETON, SMITH, and TRUSSELL. T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603966/ | BENJAMIN ELECTRIC MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Benjamin Electric Mfg. Co. v. CommissionerDocket No. 5300.United States Board of Tax Appeals6 B.T.A. 1204; 1927 BTA LEXIS 3316; April 30, 1927, Promulgated *3316 1. The Board has no jurisdiction over 1918 as the Commissio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603967/ | GEORGE BAESLACK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaeslack v. CommissionerDocket No. 6831-87United States Tax CourtT.C. Memo 1988-375; 1988 Tax Ct. Memo LEXIS 403; 55 T.C.M. (CCH) 1563; T.C.M. (RIA) 88375; August 15, 1988George Baeslack, pro se. Arthur Yellin, for the respondent. WOLFEMEMORAND... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603968/ | MICHAEL GILBERT AND SANDRA GILBERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGilbert v. CommissionerDocket No. 9528-82.United States Tax CourtT.C. Memo 1987-165; 1987 Tax Ct. Memo LEXIS 161; 53 T.C.M. (CCH) 461; T.C.M. (RIA) 87165; March 26, 1987. *161 Petitioner-husband was the sole limited partner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603969/ | THE ESTATE OF GEORGE HOPKINS, III, C. ALLEN McCONNELL, ADMINISTRATOR AND SHIRLEY E. HOPKINS BISHOP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent 1Estate of Hopkins v. CommissionerDocket No. 1061-78.United States Tax CourtT.C. Memo 1985-75; 1985 Tax Ct. Memo LEXIS 561; 49 T.C.M. (CCH) 782; T.C.M. (RIA) 85... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603971/ | HAL E. ROACH STUDIOS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hal E. Roach Studios v. CommissionerDocket No. 29227.United States Board of Tax Appeals20 B.T.A. 917; 1930 BTA LEXIS 1999; September 23, 1930, Promulgated *1999 Amount of deduction allowable to a motion picture corporation for expense of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603973/ | Benjamin F. and Marie D. Castle v. Commissioner.Castle v. CommissionerDocket No. 3540.United States Tax Court1945 Tax Ct. Memo LEXIS 326; 4 T.C.M. (CCH) 80; T.C.M. (RIA) 45030; January 24, 1945*326 Knowlton Durham, Esq., for the petitioner. J. Richard Riggles, Jr., Esq., for the respondent. STERNHAGEN Memorandum Opin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603974/ | Glenn E. Alexander and Margaret Y. Alexander, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentAlexander v. CommissionerDocket Nos. 72451, 72452, 72453, 79734, 79735, 79736, 79737United States Tax Court34 T.C. 758; 1960 U.S. Tax Ct. LEXIS 102; 12 Oil & Gas Rep. 963; July 29, 1960, Filed *102 Decisi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603975/ | APPEALS OF J. E. CHANDLER AND E. B. TEAGUE.Chandler v. CommissionerDocket Nos. 4039, 4040.United States Board of Tax Appeals3 B.T.A. 146; 1925 BTA LEXIS 2027; November 24, 1925, Decided Submitted October 23, 1925. *2027 George E. H. Goodner, C.P.A., for the taxpayers. W. F. Gibbs, Esq., for the Commissioner. *146 B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603976/ | MELLBANK CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mellbank Corp. v. CommissionerDocket No. 80008.United States Board of Tax Appeals38 B.T.A. 1108; 1938 BTA LEXIS 787; November 8, 1938, Promulgated *787 SECTION 104, REVENUE ACT OF 1932. - On the facts, held that petitioner corporation, w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603977/ | C. T. Haskell v. Commissioner. Emma B. Haskell v. Commissioner.Haskell v. CommissionerDocket Nos. 112627, 112628.United States Tax Court1944 Tax Ct. Memo LEXIS 348; 3 T.C.M. (CCH) 179; T.C.M. (RIA) 44062; February 28, 1944*348 C. T. Haskell, pro se, for the petitioner. W. H. Payne, Esq., for the respondent. DISNEYMem... | 01-04-2023 | 11-20-2020 |
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