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https://www.courtlistener.com/api/rest/v3/opinions/4603978/ | SUSAN BOCOCK AND JACK CARL RYALS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBocock v. Comm'rNo. 11161-05 United States Tax Court127 T.C. 178; 2006 U.S. Tax Ct. LEXIS 33; 127 T.C. No. 12; October 30, 2006, Filed *33 Ps made certain payments before filing their 2002 tax return and intended that the pa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603979/ | ENAMELED METALS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Enameled Metals Co. v. CommissionerDocket No. 19011.United States Board of Tax Appeals25 B.T.A. 186; 1932 BTA LEXIS 1566; January 14, 1932, Promulgated *1566 S. Leo Ruslander, Esq., for the petitioner. P. S. Crewe, Esq., for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603980/ | RITA STACHURA AND J.M. BYRON WHITNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStachura v. CommissionerDocket No. 11951-87United States Tax CourtT.C. Memo 1990-13; 1990 Tax Ct. Memo LEXIS 13; 58 T.C.M. (CCH) 1149; T.C.M. (RIA) 90013; January 8, 1990Rita Stachura and J.M. Byron Whitney, pro se. Phillip... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603938/ | CECIL Q. ADAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Adams v. CommissionerDocket No. 41167.United States Board of Tax Appeals20 B.T.A. 243; 1930 BTA LEXIS 2177; July 15, 1930, Promulgated *2177 The Commissioner erred in including in the petitioner's gross income for the calendar year 1924 the am... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603940/ | David Nickelsburg v. Commissioner.Nickelsburg v. CommissionerDocket No. 3045.United States Tax Court1945 Tax Ct. Memo LEXIS 333; 4 T.C.M. (CCH) 78; T.C.M. (RIA) 45031; January 23, 1945*333 Julian G. Culver, Esq., for the petitioner. Bernard J. Long, Esq., for the respondent. HARRON Memorandum Findings of Fact and Opi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603941/ | ATLAS PLYWOOD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Atlas Plywood Co. v. CommissionerDocket No. 25797.United States Board of Tax Appeals17 B.T.A. 156; 1929 BTA LEXIS 2345; August 27, 1929, Promulgated *2345 1. The taxpayer transferred all its assets to a second corporation, and the second c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603942/ | JOHN T. BURKETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burkett v. CommissionerDocket No. 14001.United States Board of Tax Appeals7 B.T.A. 560; 1927 BTA LEXIS 3149; June 28, 1927, Promulgated *3149 Certain instruments herein construed, as well as rights therein, and held to be oil and gas leases a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603944/ | Summitville Face Brick Company v. Commissioner.Summitville Face Brick Co. v. CommissionerDocket No. 3032.United States Tax Court1944 Tax Ct. Memo LEXIS 150; 3 T.C.M. (CCH) 822; T.C.M. (RIA) 44267; August 5, 1944*150 Edward M. Kovachy, Esq., 840 Leader Bldg., Cleveland, O., for the petitioner. Melvin S. Huffaker, Esq.,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603946/ | Appeal of J. W. HARSE, Executor of the Estate of JOHN HARSE.Harse v. CommissionerDocket No. 1742.United States Board of Tax Appeals1 B.T.A. 1056; 1925 BTA LEXIS 2689; April 27, 1925, decided Submitted March 30, 1925. *2689 Otto A. Schlobohm, Esq., and Alfred L. Geiger, Esq., for the taxpayer. R.E. Copes, Esq., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603947/ | LYNN D. COLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCole v. CommissionerDocket No. 7687-74.United States Tax CourtT.C. Memo 1977-250; 1977 Tax Ct. Memo LEXIS 195; 36 T.C.M. (CCH) 1014; T.C.M. (RIA) 770250; July 28, 1977, Filed Lynn D. Cole, pro se. Willard N. Timm, for the respondent. QUEALYMEMORA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603948/ | FRANK SPENGER COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF FRANK SPENGER, SR., DECEASED, FRANK SPENGER, JR., EXECUTOR and MARCELLA SPENGER, SURVIVING SPOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrank Spenger Co. v. Comm'rDocket Nos. 8719-77, 8720-77. United Stat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603951/ | SOL H. AND ANNE BUDNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBudner v. CommissionerDocket No. 14144-81.United States Tax CourtT.C. Memo 1984-542; 1984 Tax Ct. Memo LEXIS 132; 48 T.C.M. (CCH) 1356; T.C.M. (RIA) 84542; October 9, 1984. Sol H. Budner, pro se. Anne Hintermeister, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603982/ | George A. Jacquemot and Beatric Jacquemot v. Commissioner.Jacquemot v. CommissionerDocket No. 53582.United States Tax CourtT.C. Memo 1956-198; 1956 Tax Ct. Memo LEXIS 96; 15 T.C.M. (CCH) 1045; T.C.M. (RIA) 56198; August 28, 1956*96 George A. Jacquemot, E. Hardenburgh Avenue, Demarest, N.J., pro se. William F. Fallon,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603983/ | THE DETROIT EDISON COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Detroit Edison Co. v. CommissionerDocket No. 103379.United States Board of Tax Appeals45 B.T.A. 358; 1941 BTA LEXIS 1133; October 14, 1941, Promulgated *1133 In some instances the petitioner extends its lines to outlying districts,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470810/ | IN THE COURT OF APPEALS OF IOWA
No. 19-0199
Filed January 9, 2020
IN THE INTEREST OF K.H.,
Minor Child,
K.H., Minor Child,
Appellant.
________________________________________________________________
Appeal from the Iowa District Cour... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603984/ | FRANCIS G. ZVANOVEC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentZvanovec v. CommissionerDocket No. 2403-87United States Tax CourtT.C. Memo 1989-65; 1989 Tax Ct. Memo LEXIS 65; 56 T.C.M. (CCH) 1240; T.C.M. (RIA) 89065; February 13, 1989*66 Francis G. Zvanovec, pro se. Dennis G. Driscoll, for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603987/ | DOMESTIC MANAGEMENT BUREAU, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Domestic Management Bureau, Inc. v. CommissionerDocket Nos. 77693, 87586.United States Board of Tax Appeals38 B.T.A. 640; 1938 BTA LEXIS 845; September 28, 1938, Promulgated *845 1. The cost of furniture and fixtures, purcha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603989/ | JAMES T. CROWDER AND MARY W. CROWDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrowder v. CommissionerDocket No. 10145-77.United States Tax CourtT.C. Memo 1978-273; 1978 Tax Ct. Memo LEXIS 240; 37 T.C.M. (CCH) 1173; T.C.M. (RIA) 78273; July 24, 1978, Filed; As Amended August 17, 1978 *240 Respondent'... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603990/ | Gamlen Chemical Company, Harry Gamlen, Harry C. Gamlen and James E. Gamlen, Co-Partners, Petitioners, v. United States of America, RespondentGamlen Chemical Co. v. United StatesDocket No. 902-R.United States Tax Court27 T.C. 747; 1957 U.S. Tax Ct. LEXIS 271; January 31, 1957, Filed *271 Decision will be entered for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603993/ | GEORGIANA MCFETRIDGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McFetridge v. CommissionerDocket No. 11210.United States Board of Tax Appeals9 B.T.A. 759; 1927 BTA LEXIS 2507; December 22, 1927, Promulgated *2507 1. The Commissioner's action in disallowing the application of the 25 per cent reductio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603994/ | GARY D. AND LINDY H. COMBRINK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *Combrink v. Comm'rNo. 13580-99United States Tax Court117 T.C. 82; 2001 U.S. Tax Ct. LEXIS 57; 117 T.C. No. 8; August 23, 2001, Filed *57 Petitioners entitled to section 304(b)(3)(B) exception to extent of $ 12,247.70, while $16... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603997/ | MARY LINCOLN ISHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Isham v. CommissionerDocket No. 54694.United States Board of Tax Appeals26 B.T.A. 1040; 1932 BTA LEXIS 1199; September 28, 1932, Promulgated *1199 Interest paid by the city of New York on a condemnation award and received by petitioner as ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603998/ | Cooperstown Corporation of Maryland v. Commissioner.Cooperstown Corp. v. CommissionerDocket No. 3870.United States Tax Court1945 Tax Ct. Memo LEXIS 106; 4 T.C.M. (CCH) 819; T.C.M. (RIA) 45264; July 31, 1945Lewis A. Spence, Esq., 25 Broad St., New York, N. Y., for the petitioner. Francis X. Gallagher, Esq., and Hartford... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4603999/ | W. O. and Beulah M. Wiley v. Commissioner.W. O. v. CommissionerDocket No. 26318.United States Tax Court1952 Tax Ct. Memo LEXIS 170; 11 T.C.M. (CCH) 631; T.C.M. (RIA) 52191; June 20, 1952*170 On the record, petitioners are held not entitled to deductions taken by them in computing net income for (a) interest, (b) state... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604002/ | Metropolitan Commercial Corporation and Subsidiary Company, v. Commissioner.Metropolitan Commercial Corp. v. CommissionerDocket No. 79013.United States Tax CourtT.C. Memo 1963-116; 1963 Tax Ct. Memo LEXIS 226; 22 T.C.M. (CCH) 533; T.C.M. (RIA) 63116; April 25, 1963Peter J. George, Esq., 225 Broadway, New York, N. Y., f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604003/ | L. LOEWY & SON, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.L. Loewy & Son, Inc. v. CommissionerDocket No. 11639.United States Board of Tax Appeals11 B.T.A. 596; 1928 BTA LEXIS 3760; April 16, 1928, Promulgated *3760 1. The petitioner filed its income-tax return for the fiscal year ended July 31... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604004/ | ST. JOSEPH BANK AND TRUST COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSt. Joseph Bank & Trust Co. v. CommissionerDocket No. 641-72.United States Tax CourtT.C. Memo 1975-182; 1975 Tax Ct. Memo LEXIS 191; 34 T.C.M. (CCH) 786; T.C.M. (RIA) 750182; June 10, 1975, Filed Charles M. Boynton and Donald E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604012/ | JAMES NICHOLSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ADA M. NICHOLSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Nicholson v. CommissionerDocket Nos. 66966, 66967.United States Board of Tax Appeals32 B.T.A. 977; 1935 BTA LEXIS 858; July 19, 1935, Promulgated *858 1. Where r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604014/ | Camp Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentCamp Mfg. Co. v. CommissionerDocket No. 155United States Tax Court3 T.C. 467; 1944 U.S. Tax Ct. LEXIS 167; March 14, 1944, Promulgated *167 Decision will be entered under Rule 50. 1. Petitioner, a corporation engaged in manufacturin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604016/ | COMAR OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Comar Oil Co. v. CommissionerDocket No. 36721.United States Board of Tax Appeals24 B.T.A. 688; 1931 BTA LEXIS 1606; November 10, 1931, Promulgated *1606 Certain oil and gas leases were transferred to petitioner by assignments. In each inst... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604017/ | JAMES B. McGARVIE AND CAROL B. McGARVIE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent McGarvie v. CommissionerDocket Nos. 19119-83; 20904-84; 25383-84; 29285-84.United States Tax CourtT.C. Memo 1988-85; 1988 Tax Ct. Memo LEXIS 109; 55 T.C.M. (CCH) 264; T.C.M. (RIA) 88085; February 29, 1988; As ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604020/ | GEORGE H. and MARITZA L. BERGMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBergmann v. CommissionerDocket No. 12263-84.United States Tax CourtT.C. Memo 1985-290; 1985 Tax Ct. Memo LEXIS 345; 50 T.C.M. (CCH) 158; T.C.M. (RIA) 85290; June 17, 1985. *345 George H. Bergmann and Maritza L. Bergman, pro ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604021/ | ATLAS PLASTER & FUEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Atlas Plaster & Fuel Co. v. CommissionerDocket No. 29862.United States Board of Tax Appeals18 B.T.A. 1123; 1930 BTA LEXIS 2518; February 13, 1930, Promulgated *2518 1. Where the original petition related to deficiencies for the year... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604022/ | Estate of Julius B. Weil, Pauline P. Weil, Eugene J. Stern and M. E. Kilpatrick, Executors v. Commissioner.Estate of Julius B. Weil v. CommissionerDocket No. 4052.United States Tax Court1946 Tax Ct. Memo LEXIS 40; 5 T.C.M. (CCH) 960; T.C.M. (RIA) 46145; November 1, 1946M. E. Kilpatrick, Esq., for the petitioners. E. L.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604023/ | Beulah Weil, Petitioner, v. Commissioner of Internal Revenue, Respondent. Charles S. Weil, Petitioner, v. Commissioner of Internal Revenue, Respondent. Charles S. Weil and Adreana Weil, Petitioners, v. Commissioner of Internal Revenue, RespondentWeil v. CommissionerDocket Nos. 43366, 43858, 50411United States Tax Cou... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604025/ | Claremont Waste Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentClaremont Waste Mfg. Co. v. CommissionerDocket No. 22747United States Tax Court24 T.C. 1087; 1955 U.S. Tax Ct. LEXIS 93; September 27, 1955, Filed *93 Decision will be entered under Rule 50. Respondent issued a notice of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604026/ | Community Public Service Company, Petitioner, v. Commissioner of Internal Revenue, RespondentCommunity Public Service Co. v. CommissionerDocket No. 17066United States Tax Court12 T.C. 893; 1949 U.S. Tax Ct. LEXIS 181; May 31, 1949, Promulgated *181 Decision will be entered that there was an overpayment of excess profit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604027/ | EDWARD E. TROST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Trost v. CommissionerDocket No. 73848.United States Board of Tax Appeals34 B.T.A. 24; 1936 BTA LEXIS 764; March 4, 1936, Promulgated *764 Petitioner, while a member of a brokerage firm which was engaged in buying and selling securities, bough... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604028/ | PARAPORT THEATRE LEASING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Paraport Theatre Leasing Corp. v. CommissionerDocket No. 102062.United States Board of Tax Appeals44 B.T.A. 108; 1941 BTA LEXIS 1387; April 8, 1941, Promulgated *1387 CREDITS ON ACCOUNT OF CONTRACTS RESTRICTING PAYMENT OF... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604031/ | Everett L. Mills v. Commissioner.Mills v. CommissionerDocket No. 5362.United States Tax Court1945 Tax Ct. Memo LEXIS 89; 4 T.C.M. (CCH) 863; T.C.M. (RIA) 45283; September 7, 1945Everett L. Mills, pro se. William F. Robinson, Esq., for the respondent. SMITH Memorandum Findings of Fact and Opinion SMITH, Judge: This pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604032/ | Estate of George Saxe Macdonald, Deceased, Jacob K. Lasser, Executor v. Commissioner.Estate of George Saxe Macdonald v. CommissionerDocket No. 25319.United States Tax Court1951 Tax Ct. Memo LEXIS 65; 10 T.C.M. (CCH) 1038; T.C.M. (RIA) 51326; October 23, 1951Harry Silverson, Esq., and Maurice H. Greenberger, Esq., for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604033/ | Marion C. and Ruth W. Gray, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentGray v. CommissionerDocket Nos. 15156-82, 18923-82, 1192-83, 4223-83, 6463-83, 17018-83, 18518-83, 31411-83, 31787-83United States Tax Court88 T.C. 1306; 1987 U.S. Tax Ct. LEXIS 73; 88 T.C. No. 73; May 19, 1987; As amended ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604035/ | George D. Rowan and Virginia H. Rowan, et al. 1 v. Commissioner. Rowan v. CommissionerDocket Nos. 1991-65 - 1993-65.United States Tax CourtT.C. Memo 1969-160; 1969 Tax Ct. Memo LEXIS 136; 28 T.C.M. (CCH) 797; T.C.M. (RIA) 69160; August 4, 1969. Filed Erwin Lampe, for the petitioners. J. Earl Gardner and Richard W. Jan... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604037/ | Joyce Ann Cirelli, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentCirelli v. CommissionerDocket Nos. 14917-82, 14918-82, 14919-82, 14963-82, 14991-82, 14992-82, 15244-82United States Tax Court82 T.C. 335; 1984 U.S. Tax Ct. LEXIS 103; 82 T.C. No. 27; February 28, 1984, Filed *103 Decisions will be ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604039/ | Raymond S. Barry and Alice Barry v. Commissioner.Barry v. CommissionerDocket No. 94268.United States Tax CourtT.C. Memo 1963-225; 1963 Tax Ct. Memo LEXIS 119; 22 T.C.M. (CCH) 1129; T.C.M. (RIA) 63225; August 22, 1963*119 Value of partially improved subdivision lots and option to purchase additional acreage received in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604040/ | EDWARD A. ROBINSON III AND DIANA R. ROBINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRobinson v. Comm'rNo. 9574-99United States Tax Court119 T.C. 44; 2002 U.S. Tax Ct. LEXIS 41; 119 T.C. No. 4; September 5, 2002, Filed *41 Decision for the government. P-H operated a law practice as a sole propriet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604041/ | H. R. Spinner Corporation v. Commissioner.H. R. Spinner Corp. v. CommissionerDocket No. 483-69.United States Tax CourtT.C. Memo 1970-99; 1970 Tax Ct. Memo LEXIS 262; 29 T.C.M. (CCH) 462; T.C.M. (RIA) 70099; April 28, 1970, Filed C. W. Halverson and Donald H. Bond, 415 North Third St., P.O. Box 526, Yakima, Wash., for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604042/ | John J. L. Ryan and Alice M. Ryan v. Commissioner.Ryan v. CommissionerDocket No. 2006-69 SC.United States Tax CourtT.C. Memo 1969-212; 1969 Tax Ct. Memo LEXIS 84; 28 T.C.M. (CCH) 1120; T.C.M. (RIA) 69212; October 13, 1969. Filed John J. L. Ryan, pro se, 5039 S. Leclaire Ave., Chicago, Ill. James F. Hanley, Jr., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604044/ | R. D. Fageol Company v. Commissioner.R. D. Fageol Co. v. CommissionerDocket No. 74208.United States Tax CourtT.C. Memo 1961-178; 1961 Tax Ct. Memo LEXIS 169; 20 T.C.M. (CCH) 904; T.C.M. (RIA) 61178; June 16, 1961*169 John R. Dykema, Esq., for the petitioner. Vernon R. Balmes, Esq., for the respondent. OPPERMemorandum... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604045/ | B. C. COLE AND KAREN V. COLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCole v. CommissionerDocket No. 22497-80.United States Tax CourtT.C. Memo 1983-88; 1983 Tax Ct. Memo LEXIS 706; 45 T.C.M. (CCH) 730; T.C.M. (RIA) 83088; February 8, 1983. *706 In 1977 petitioners became the managers of a retail gr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604046/ | SIDNEY-HILL SYSTEM OF HEALTH BUILDING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sidney-Hill System of Health Bldg. Co. v. CommissionerDocket No. 13963.United States Board of Tax Appeals12 B.T.A. 548; 1928 BTA LEXIS 3502; June 13, 1928, Promulgated *3502 A judgment for damages for loss of propert... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604049/ | Sam J. Rosinoff v. Commissioner.Rosinoff v. CommissionerDocket No. 87035.United States Tax CourtT.C. Memo 1962-133; 1962 Tax Ct. Memo LEXIS 177; 21 T.C.M. (CCH) 708; T.C.M. (RIA) 62133; May 31, 1962*177 Sam J. Rosinoff, pro se, 1127 Nameoke St., Far Rockaway, N.Y., Robert D. Whoriskey, Esq., for the respondent. OPPER... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604051/ | Vene P. Stokes and Clerc J. Stokes v. Commissioner.Stokes v. CommissionerDocket No. 13628.United States Tax Court1949 Tax Ct. Memo LEXIS 152; 8 T.C.M. (CCH) 592; T.C.M. (RIA) 49152; June 20, 1949*152 Credit for dependents. - Upon failure of proof that petitioners contributed more than half of the amount expended for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604052/ | APPEAL OF HARRY E. LUTZ.Lutz v. CommissionerDocket No. 1954.United States Board of Tax Appeals2 B.T.A. 484; 1925 BTA LEXIS 2353; September 8, 1925, Decided Submitted July 31, 1925. *2353 An assessment paid on bank stock during 1922 is not a deductible loss in that year. Spencer Gordon, Esq., for the taxpayer. F. O.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604054/ | Beck Chemical Equipment Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentBeck Chemical Equipment Corp. v. CommissionerDocket No. 53289United States Tax Court27 T.C. 840; 1957 U.S. Tax Ct. LEXIS 255; February 26, 1957, Filed *255 Decision will be entered under Rule 50. In January 1942, petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604055/ | Estate of Isabelle M. Sparling, Deceased, Crocker-Citizens National Bank, Trustee, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Sparling v. CommissionerDocket Nos. 1307-70, 1309-70United States Tax Court60 T.C. 330; 1973 U.S. Tax Ct. LEXIS 113; 60 T.C. No. 40; June 5, 1973, Filed *113 Decisions w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604057/ | Max D. Olick and Hilda Olick, Petitioners v. Commissioner of Internal Revenue, RespondentOlick v. CommissionerDocket No. 4017-77United States Tax Court73 T.C. 479; 1979 U.S. Tax Ct. LEXIS 7; December 17, 1979, Filed *7 Decision will be entered for the petitioners. Petitioner-husband, a Native Alaskan, was engaged in t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604058/ | The Wadley Company, Petitioner, v. Commissioner of Internal Revenue, RespondentWadley Co. v. CommissionerDocket No. 26830United States Tax Court17 T.C. 269; 1951 U.S. Tax Ct. LEXIS 101; September 14, 1951, Promulgated *101 Decision will be entered for the respondent. Petitioner is engaged in the poultry, egg, and crea... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604059/ | Appeal of SCOTT B. APPLEBY, Jr.Appleby v. CommissionerDocket No. 2461.United States Board of Tax Appeals2 B.T.A. 1061; 1925 BTA LEXIS 2172; October 28, 1925, Decided Submitted July 8, 1925. *2172 D. N. Burnham, C.P.A., for the taxpayer. Benjamin H. Saunders, Esq., for the Commissioner. *1061 Before GREEN and LOVE. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604060/ | Susie Salvatore v. Commissioner.Salvatore v. CommissionerDocket No. 5150-67.United States Tax CourtT.C. Memo 1970-30; 1970 Tax Ct. Memo LEXIS 331; 29 T.C.M. (CCH) 89; T.C.M. (RIA) 70030; February 4, 1970. Filed Richard S. Pastore, for the petitioner. Larry Kars and Jay S. Hamelburg, for the respondent. FEATHERSTONMemo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604062/ | JOHNIE HAMILTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHamilton v. CommissionerDocket No. 17085-81.United States Tax CourtT.C. Memo 1987-278; 1987 Tax Ct. Memo LEXIS 278; 53 T.C.M. 996; T.C.M. (RIA) 87278; June 8, 1987. Fred K. Persons, for the petitioner. Roberta M. Hamm, for the respondent. PARK... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604063/ | BILL L. SMITH & SANDRA L. SMITH, Petitioners v. OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 11502-78.United States Tax CourtT.C. Memo 1980-29; 1980 Tax Ct. Memo LEXIS 556; 39 T.C.M. 975; T.C.M. (RIA) 80029; January 30, 1980, Filed Bill L. Smith, pro se. Lawrence D. Garr, for the respondent. TIETJEN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604064/ | ARCADIA AMUSEMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Arcadia Amusement Co. v. CommissionerDocket No. 28517.United States Board of Tax Appeals14 B.T.A. 1335; 1929 BTA LEXIS 2954; January 16, 1929, Promulgated 1929 BTA LEXIS 2954">*2954 SALARIES OF OFFICERS - READJUSTMENT DURING YEAR. - In ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604067/ | Iona Sutton Lane-Burslem, Petitioner v. Commissioner of Internal Revenue, RespondentLane-Burslem v. CommissionerDocket No. 934-75United States Tax Court72 T.C. 849; 1979 U.S. Tax Ct. LEXIS 73; August 22, 1979, Filed 1979 U.S. Tax Ct. LEXIS 73">*73 Decision will be entered under Rule 155. This case is before us on peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604069/ | APPEAL OF OCEAN ACCIDENT & GUARANTEE CORPORATION, LTD.Ocean Accident & Guar. Corp. v. CommissionerDocket No. 3114.United States Board of Tax Appeals6 B.T.A. 1045; 1927 BTA LEXIS 3339; April 26, 1927, Promulgated 1927 BTA LEXIS 3339">*3339 The petitioner filed its income and profits-tax return for 1917 on May 1, 1918, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604070/ | Forrester A. Clark and Katherine B. Clark v. Commissioner.Clark v. CommissionerDocket No. 68678.United States Tax CourtT.C. Memo 1960-277; 1960 Tax Ct. Memo LEXIS 13; 19 T.C.M. 1535; T.C.M. (RIA) 60277; December 29, 19601960 Tax Ct. Memo LEXIS 13">*13 Petitioner entered into a series of transactions by which he purcha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604073/ | ENERGY RESOURCES LIMITED PARTNERSHIP, BAUMGARDNER OIL COMPANY, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEnergy Resources Ltd. Partnership v. CommissionerDocket Nos. 20022-87, 15977-881United States Tax CourtT.C. Memo 1992-386; 1992 Tax Ct. Memo LEXIS 414; 64 T.C.M. 80; July 13, 199... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604074/ | Appeal of L. Z. DICKEY GROCERY COMPANY.L. Z. Dickey Grocery Co. v. CommissionerDocket No. 156.United States Board of Tax Appeals1 B.T.A. 108; 1924 BTA LEXIS 241; November 29, 1924, decided Submitted October 21, 1924. 1924 BTA LEXIS 241">*241 In ascertaining the reasonable amount of a deduction for exhaustion, wear an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604081/ | LAWRYN W. MCKIM AND JUDY ANN MCKIM, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcKim v. CommissionerDocket No. 968-76.United States Tax CourtT.C. Memo 1980-93; 1980 Tax Ct. Memo LEXIS 489; 40 T.C.M. 9; T.C.M. (RIA) 80093; March 26, 1980, Filed 1980 Tax Ct. Memo LEXIS 489">*489 Held: Amounts received fr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604082/ | CHARLES H. LAWSON AND MARGARET LAWSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLawson v. CommissionerDocket Nos 21468-87; 21469-87United States Tax CourtT.C. Memo 1989-351; 1989 Tax Ct. Memo LEXIS 350; 57 T.C.M. 1013; T.C.M. (RIA) 89351; July 20, 1989Charles H. Lawson, pro se. Marikay Lee-Martinez, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604083/ | ROBERT D. ABNEY and BONNIE L. ABNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAbney v. CommissionerDocket. No. 7804-78.United States Tax CourtT.C. Memo 1980-27; 1980 Tax Ct. Memo LEXIS 561; 39 T.C.M. 965; T.C.M. (RIA) 80027; January 28, 1980Lloyd Taylor, for the petitioners. Joyce Elaine Britt , for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604087/ | CHARLES HOMER ROBERTSON and CARALEE ROBERTSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRobertson v. CommissionerDocket No. 7987-79.United States Tax CourtT.C. Memo 1984-176; 1984 Tax Ct. Memo LEXIS 499; 47 T.C.M. 1468; T.C.M. (RIA) 84176; April 5, 1984. 1984 Tax Ct. Memo LEXIS 499">*499 Held: Petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604091/ | H. A. Wisotzkey v. Commissioner.Wisotzkey v. CommissionerDocket No. 108793.United States Tax Court1943 Tax Ct. Memo LEXIS 263; 2 T.C.M. 226; T.C.M. (RIA) 43268; June 8, 19431943 Tax Ct. Memo LEXIS 263">*263 Gifts of income to certain trusts held to be gifts of present interests in property. Gifts of interests in the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604093/ | Norman Scott, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentNorman Scott, Inc. v. CommissionerDocket No. 705-66United States Tax Court48 T.C. 598; 1967 U.S. Tax Ct. LEXIS 67; July 28, 1967, Filed 1967 U.S. Tax Ct. LEXIS 67">*67 Decision will be entered under Rule 50. Held, that a transaction between ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604095/ | APPEAL OF FRANK J. BOSSHARDT.Bosshardt v. CommissionerDocket No. 4436.United States Board of Tax Appeals4 B.T.A. 1262; 1926 BTA LEXIS 2027; September 30, 1926, Decided 1926 BTA LEXIS 2027">*2027 In the case of a sale of real estate, where the initial payments, other than evidences of indebtedness of the purchaser, rec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604096/ | ESTATE OF EVANGELINE L. DUMESNIL, DECEASED, MYRON ALPERT, SPECIAL FIDUCIARY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Dumesnil v. CommissionerDocket No. 5954-78United States Tax CourtT.C. Memo 1982-366; 1982 Tax Ct. Memo LEXIS 384; 44 T.C.M. 306; T.C.M. (RIA) 82366; June 28, 1982Eli Friedman,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604098/ | S. E. THOMASON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thomason v. CommissionerDocket No. 58987.United States Board of Tax Appeals33 B.T.A. 576; 1935 BTA LEXIS 731; November 27, 1935, Promulgated 1935 BTA LEXIS 731">*731 1. Petitioner, in order to enable a holding company, to be formed by him and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604100/ | ACTION DISTRIBUTING COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAction Distributing Co. v. CommissionerDocket No. 2883-82.United States Tax CourtT.C. Memo 1987-377; 1987 Tax Ct. Memo LEXIS 377; 53 T.C.M. 1490; T.C.M. (RIA) 87377; July 30, 1987. Edward M. Deron, Dennis F. Tomorsky, and Stev... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604102/ | RICHARD S. MCMAINS AND SUZANNE L. MCMAINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcMains v. CommissionerDocket No. 35634-84.United States Tax CourtT.C. Memo 1987-85; 1987 Tax Ct. Memo LEXIS 81; 53 T.C.M. 118; T.C.M. (RIA) 87085; February 12, 1987. Richard S. McMains, pro se. Erik Doerring, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604103/ | GARRICK L. HANSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHansen v. CommissionerDocket No. 17531-84.United States Tax CourtT.C. Memo 1987-149; 1987 Tax Ct. Memo LEXIS 144; 53 T.C.M. 405; T.C.M. (RIA) 87149; March 19, 1987. Garrick L. Hansen, pro se. W. Scott Green, for the respondent. TANNENWALDMEM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604105/ | Estate of Philip S. Reichers, by James E. Bale and Florence Reichers, Executors v. Commissioner.Estate of Philip S. Reichers v. CommissionerDocket No. 21037.United States Tax Court1950 Tax Ct. Memo LEXIS 196; 9 T.C.M. 403; T.C.M. (RIA) 50124; May 24, 1950John G. Turnbull, Esq., 111 John St., New York 7, N. Y., for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604112/ | EDWARD A. SEYKOTA, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Seykota v. CommissionerDocket Nos. 14936-82, 47868-86, 6720-87, 31972-87United States Tax CourtT.C. Memo 1991-541; 1991 Tax Ct. Memo LEXIS 589; 62 T.C.M. 1116; T.C.M. (RIA) 91541; October 29, 1991, Filed 1991 Tax Ct. Memo LEXIS 589... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604115/ | CHARLES H. STEFFEY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Charles H. Steffey, Inc. v. CommissionerDocket Nos. 41290, 42266.United States Board of Tax Appeals23 B.T.A. 913; 1931 BTA LEXIS 1782; June 30, 1931, Promulgated 1931 BTA LEXIS 1782">*1782 A certain agreement held to have created a p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604117/ | Elgin D. Maine v. Commissioner.Maine v. CommissionerDocket No. 26995.United States Tax Court1952 Tax Ct. Memo LEXIS 268; 11 T.C.M. 324; T.C.M. (RIA) 52095; April 4, 1952William D. Krebs, Esq., for the petitioner. Joseph F. Rogers, Esq., for the respondent. TURNER Memorandum Findings of Fact and Opinion TURNER, Judge: ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604119/ | MOULTON GREEN, TRUSTEE OF THE HARRIET M. BRYANT TRUST ESTATE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Green v. CommissionerDocket No. 19309.United States Board of Tax Appeals24 B.T.A. 1121; 1931 BTA LEXIS 1535; December 9, 1931, Promulgated 1931 BTA LEXIS 1535">*1535 Under the facts shown, the acti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604120/ | APPEAL OF CHARLES B. SHELTON, ET AL., EXECUTORS, ESTATE OF LUTHER Z. ROSSER.Shelton v. CommissionerDocket No. 2161.United States Board of Tax Appeals3 B.T.A. 809; 1926 BTA LEXIS 2552; February 17, 1926, Decided Submitted July 14, 1925. 1926 BTA LEXIS 2552">*2552 Taxes which are a lien against the estate of a person a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604121/ | Peter Zuanich and Mary Ann Zuanich, Petitioners v. Commissioner of Internal Revenue, RespondentZuanich v. CommissionerDocket No. 594-78United States Tax Court77 T.C. 428; 1981 U.S. Tax Ct. LEXIS 72; August 20, 1981, Filed 1981 U.S. Tax Ct. LEXIS 72">*72 Decision will be entered for the respondent. Petitioner-husband d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604124/ | Herbert and Enid Wieder 1 v. Commissioner. Wieder v. CommissionerDocket No. 7357-70 SC.United States Tax CourtT.C. Memo 1971-246; 1971 Tax Ct. Memo LEXIS 88; 30 T.C.M. 1067; T.C.M. (RIA) 71246; September 27, 1971, Filed. J. M. Picower, 521 5th Ave., New York, N. Y., for the petitioners. John D. Shuff, for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604153/ | Daniel F. Donovan v. Commissioner.Donovan v. CommissionerDocket No. 5438-63.United States Tax CourtT.C. Memo 1965-247; 1965 Tax Ct. Memo LEXIS 82; 24 T.C.M. (CCH) 1325; T.C.M. (RIA) 65247; September 15, 1965*82 Held: Petitioner failed to establish by competent evidence that his losses from wagering transactions were e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604216/ | APPEALS OF CLARENCE E. POPE AND MRS. CLARENCE E. POPE.Pope v. CommissionerDocket Nos. 2151, 2500.United States Board of Tax Appeals3 B.T.A. 595; 1926 BTA LEXIS 2617; February 4, 1926, Decided Submitted October 7, 1925. *2617 Value of buildings determined for purpose of fixing a reasonable allowance for depreciation. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4331711/ | ROBERT P. NEUMANN AND SALLY A. NEUMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNeumann v. CommissionerTax Ct. Dkt. No. 23431-96United States Tax CourtT.C. Memo 1998-126; 1998 Tax Ct. Memo LEXIS 127; 75 T.C.M. (CCH) 2084; March 31, 1998, Filed *127 Decision will be entered under Rule 155. Jon M. Is... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4604154/ | JAMES E. REDLARK AND CHERYL L. REDLARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRedlark v. Comm'rDocket No. 4445-94.United States Tax Court106 T.C. 31; 1996 U.S. Tax Ct. LEXIS 2; 106 T.C. No. 2; January 11, 1996, Filed *2 Decision will be entered under Rule 155. Ps deducted the amount of interest o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604155/ | Francis L. Hine, as Transferee of Colonial Boat Works, Inc., Transferor, Petitioner v. Commissioner of Internal Revenue, RespondentHine v. CommissionerDocket No. 3719-64United States Tax Court54 T.C. 1552; 1970 U.S. Tax Ct. LEXIS 86; July 30, 1970, Filed *86 Decision will be entered under Rule 50. Held: 1. Petitioner ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604157/ | Mario Morano v. Commissioner.Morano v. CommissionerDocket No. 13810.United States Tax Court1948 Tax Ct. Memo LEXIS 149; 7 T.C.M. (CCH) 442; T.C.M. (RIA) 48125; June 29, 1948*149 Thomas Cantillo, Esq., for the petitioner. John E. Mahoney, 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/4604160/ | PITTSBURGH HOTELS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pittsburgh Hotels Co. v. CommissionerDocket No. 10672.United States Board of Tax Appeals15 B.T.A. 587; 1929 BTA LEXIS 2827; February 25, 1929, Promulgated *2827 A reasonable allowance during 1920 and 1921 for the exhaustion, wear and te... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604163/ | Robert K. Denning and Opal M. Denning v. Commissioner.Denning v. CommissionerDocket No. 54366.United States Tax CourtT.C. Memo 1955-210; 1955 Tax Ct. Memo LEXIS 130; 14 T.C.M. (CCH) 838; T.C.M. (RIA) 55210; July 26, 1955*130 William C. Myers, Jr., Esq., 917 West Daugherty, Webb City, Mo., for the petitioners. Merl B. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604165/ | ESTATE OF WALDO ROHNERT, BANK OF AMERICA NATIONAL TRUST & SAVINGS ASSOCIATION, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rohnert v. CommissionerDocket No. 87304.United States Board of Tax Appeals40 B.T.A. 1319; 1939 BTA LEXIS 727; December 28, 1939, Promulgated *727 Decedent created an inte... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604166/ | Maurice L. Rivkin and Flora T. Rivkin v. Commissioner.Rivkin v. CommissionerDocket No. 2764-63.United States Tax CourtT.C. Memo 1965-99; 1965 Tax Ct. Memo LEXIS 229; 24 T.C.M. (CCH) 526; T.C.M. (RIA) 65099; April 15, 1965Bernard H. Sokol, 1 N. LaSalle St., Chicago, Ill., for the petitioners. James E. Caldwell, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604167/ | Anne E. Norair, Petitioner v. Commissioner of Internal Revenue, RespondentNorair v. CommissionerDocket No. 4092-74United States Tax Court65 T.C. 942; 1976 U.S. Tax Ct. LEXIS 161; February 10, 1976, Filed *161 Decision will be entered for the respondent. On her 1960 and 1961 gift tax returns petitioner reported one-hal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604168/ | L. E. Shunk Latex Products, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. The Killian Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentL. E. Shunk Latex Products, Inc. v. CommissionerDocket Nos. 27143, 27144United States Tax Court18 T.C. 940; 1952 U.S. Tax Ct. LEXI... | 01-04-2023 | 11-20-2020 |
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