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https://www.courtlistener.com/api/rest/v3/opinions/4604170/ | LONNIE WILLIAM FLOWERS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentFlowers v. CommissionerDocket No. 3185-90United States Tax CourtT.C. Memo 1991-542; 1991 Tax Ct. Memo LEXIS 594; 62 T.C.M. (CCH) 1120; T.C.M. (RIA) 91542; October 30, 1991, Filed *594 Decision will be entered under Rule 155. Lonnie Will... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604172/ | Norman M. Buse and Antoinette Buse, Petitioners v. Commissioner of Internal Revenue, Respondent; Delmer H. Buse and Mary Buse, Petitioners v. Commissioner of Internal Revenue, RespondentBuse v. CommissionerDocket Nos. 5618-76, 5619-76United States Tax Court71 T.C. 1129; 1979 U.S. Tax Ct. LEXIS 150; March 29, 1979, File... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604175/ | Carroll F. Schroeder and Anne M. Schroeder, 1 Petitioners, v. Commissioner of Internal Revenue, RespondentSchroeder v. CommissionerDocket Nos. 92365, 92371United States Tax Court40 T.C. 30; 1963 U.S. Tax Ct. LEXIS 154; April 12, 1963, Filed *154 Decisions will be entered for the respondent. Petitioner, who was a highl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604176/ | Stinson School of Aviation, Inc. v. Commissioner.Stinson Sch. of Aviation, Inc. v. CommissionerDocket No. 6105.United States Tax Court1945 Tax Ct. Memo LEXIS 35; 4 T.C.M. (CCH) 1028; T.C.M. (RIA) 45347; November 21, 1945*35 James G. Mitchell, Esq., 405 Lexington Ave., New York 17, N. Y., for the petitioner. William Sc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604182/ | ROMIE C. JACKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jacks v. CommissionerDocket No. 23939.United States Board of Tax Appeals19 B.T.A. 559; 1930 BTA LEXIS 2377; April 11, 1930, Promulgated *2377 1. The Board will not disregard a corporate entity merely because the corporation was a family corpo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604184/ | W. L. HEINICKLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLAUDE C. HAWORTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Heinickle v. CommissionerDocket Nos. 26568, 26569.United States Board of Tax Appeals20 B.T.A. 155; 1930 BTA LEXIS 2195; June 25, 1930, Promulgated *2195 Upon the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604185/ | Thelma Clark v. Commissioner.Clark v. CommissionerDocket No. 769-66.United States Tax CourtT.C. Memo 1968-83; 1968 Tax Ct. Memo LEXIS 215; 27 T.C.M. (CCH) 399; T.C.M. (RIA) 68083; May 7, 1968. Filed *215 Held: The petitioner has shown that she provided more than half the support for each of her three grandchildren in ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604186/ | GALE L. AMACHER AND RUTH E. AMACHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAmacher v. CommissionerDocket No. 8196-89United States Tax CourtT.C. Memo 1991-273; 1991 Tax Ct. Memo LEXIS 318; 61 T.C.M. (CCH) 2923; T.C.M. (RIA) 91273; June 17, 1991, Filed *318 Decision will be entered for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604188/ | WILLIE JAMES BROWN and LINDA R. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket No. 347-78.United States Tax CourtT.C. Memo 1979-443; 1979 Tax Ct. Memo LEXIS 83; 39 T.C.M. (CCH) 442; T.C.M. (RIA) 79443; November 6, 1979, Filed *83 At the trial herein the question presented... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604189/ | BILL GABALDON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGabaldon v. CommissionerDocket No. 24687-82.United States Tax CourtT.C. Memo 1984-107; 1984 Tax Ct. Memo LEXIS 560; 47 T.C.M. (CCH) 1218; T.C.M. (RIA) 84107; March 6, 1984. Bill Gabaldon, pro se. Joyce Levy and Roger Glienke, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604152/ | Oscar Olson v. Commissioner. Oscar Olson and Myrtle Olson v. Commissioner.Olson v. CommissionerDocket Nos. 49869, 49870.United States Tax CourtT.C. Memo 1955-222; 1955 Tax Ct. Memo LEXIS 115; 14 T.C.M. 886; T.C.M. (RIA) 55222; August 9, 19551955 Tax Ct. Memo LEXIS 115">*115 1. Petitioner was the proprietor of a retail... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604253/ | Sam F. McIntosh and Nancy S. McIntosh v. Commissioner. William M. McIntosh, Jr. and Thanetta McIntosh v. Commissioner.McIntosh v. CommissionerDocket Nos. 2529-65, 2530-65.United States Tax CourtT.C. Memo 1967-230; 1967 Tax Ct. Memo LEXIS 31; 26 T.C.M. (CCH) 1164; T.C.M. (RIA) 67230; November 17, 1967*31 1. Held, excep... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604254/ | RAYMOND JOSEPH CAPLETTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCaplette v. CommissionerDocket No. 21774-92United States Tax CourtT.C. Memo 1993-46; 1993 Tax Ct. Memo LEXIS 50; 65 T.C.M. (CCH) 1876; February 4, 1993, Filed *50 Raymond Joseph Caplette, pro se. For respondent: William A. McCarthy. NA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604255/ | ESTATE OF FRANK R. MCDERMAND, JR., DECEASED, HELEN H. NELSON, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McDermand v. CommissionerDocket No. 74852.United States Board of Tax Appeals36 B.T.A. 1138; 1937 BTA LEXIS 618; December 15, 1937, Promulgated *618 Decedent took out six policies of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604256/ | ANTHONY R. and HELEN C. FURMANSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFurmanski v. Comm'rDocket No. 1311-71 United States Tax Court T.C. Memo 1974-47; 1974 Tax Ct. Memo LEXIS 272; 33 T.C.M. (CCH) 225; T.C.M. (RIA) 74047; February 25, 1974, Filed. Frank J. Cicone, for the petitioners. Alan R. H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604257/ | B. R. NORVELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. B. R. NORVELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Norvell v. CommissionerDocket Nos. 7720, 7719.United States Board of Tax Appeals6 B.T.A. 56; 1927 BTA LEXIS 3611; February 4, 1927, Promulgated *3611 a $20,000 di... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604259/ | B & C PLAYLANDS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentB&C Playlands, Inc. v. CommissionerDocket No. 218-87R.United States Tax CourtT.C. Memo 1987-338; 1987 Tax Ct. Memo LEXIS 339; 53 T.C.M. (CCH) 1324; T.C.M. (RIA) 87338; July 9, 1987. *339 A petition for declaratory judgment under section ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604192/ | Elbert S. Tillotson and Mary W. Tillotson v. Commissioner.Elbert S. Tillotson v. CommissionerDocket Nos. 23236, 23237.United States Tax Court1953 Tax Ct. Memo LEXIS 365; 12 T.C.M. (CCH) 171; T.C.M. (RIA) 53056; February 19, 1953*365 Held, on the facts, petitioners are entitled to deduct from their gross income for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604193/ | Pratt & Letchworth Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentPratt & Letchworth Co. v. CommissionerDocket No. 29502United States Tax Court21 T.C. 999; 1954 U.S. Tax Ct. LEXIS 260; March 25, 1954, Promulgated *260 Decision will be entered for the respondent. 1. Excess Profits Tax Relief ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604194/ | Robert Randall Baker, Petitioner v. Commissioner of Internal Revenue, RespondentBaker v. CommissionerDocket No. 7599-83United States Tax Court83 T.C. 822; 1984 U.S. Tax Ct. LEXIS 9; 83 T.C. No. 45; November 28, 1984; VACATED and REMANDED April 4, 1986 November 28, 1984, Filed *9 Respondent conceded all the issues that... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604197/ | Hoover, Inc. v. Commissioner.Hoover, Inc. v. CommissionerDocket No. 6156-69.United States Tax CourtT.C. Memo 1972-54; 1972 Tax Ct. Memo LEXIS 200; 31 T.C.M. (CCH) 221; T.C.M. (RIA) 72054; February 28, 1972, Filed *200 E. H. Hoover, Jr. owned all the stock of petitioner, a supplier of stone for road builders, and of Ho... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604200/ | Home Mutual Insurance Company, Petitioner v. Commissioner of Internal Revenue, RespondentHome Mut. Ins. Co. v. CommissionerDocket No. 6587-75United States Tax Court70 T.C. 944; 1978 U.S. Tax Ct. LEXIS 55; September 18, 1978, Filed *55 Decision will be entered under Rule 155. Petitioner estimated its unpaid losses as o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604202/ | RITA M. KOHLER WHITE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. VERA M. KOHLER ALKER (SUBSTITUTED FOR VERA M. KOHLER ERBE), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OLGA K. MIGLIETTA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.White v. CommissionerDocket Nos. 36... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604204/ | FRANK A. HIGGINS and JANINE K. HIGGINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHiggins v. CommissionerDocket No. 8305-74.United States Tax CourtT.C. Memo 1976-220; 1976 Tax Ct. Memo LEXIS 185; 35 T.C.M. (CCH) 962; T.C.M. (RIA) 760220; July 13, 1976, Filed Robert H. Carpenter, for the petitioners. T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604205/ | JOHN B. WILLIAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Williams v. CommissionerDocket No. 44582.United States Board of Tax Appeals28 B.T.A. 1279; 1933 BTA LEXIS 1025; August 29, 1933, Promulgated *1025 A distribution by a corporation in partial liquidation held to be applicable not to all the ou... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604207/ | Appeal of GUTTERMAN STRAUSS CO.Gutterman Strauss Co. v. CommissionerDocket No. 234.United States Board of Tax Appeals1 B.T.A. 243; 1924 BTA LEXIS 192; December 29, 1924, decided Submitted November 15, 1924. *192 1. A taxpayer appealing to this Board may set up as a ground of appeal from a proposed additional assessm... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604208/ | J. D. BIGGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bigger v. CommissionerDocket No. 16322.United States Board of Tax Appeals19 B.T.A. 797; 1930 BTA LEXIS 2323; April 30, 1930, Promulgated *2323 The transfer by members of a syndicate of their undivided interest in certain oil leases to a corporat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604209/ | Brooks Equipment and Manufacturing Company v. Commissioner.Brooks Equip. & Mfg. Co. v. CommissionerDocket No. 12981.United States Tax Court1948 Tax Ct. Memo LEXIS 217; 7 T.C.M. (CCH) 225; T.C.M. (RIA) 48058; April 13, 1948*217 Geo. E. H. Goodner, Esq., Munsey Bldg., Washington, D.C., for the petitioner. Newman A. Towns... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604212/ | Joseph J. Tallal, Jr., and Pamela J. Tallal, Petitioners v. Commissioner of Internal Revenue, RespondentTallal v. CommissionerDocket No. 19237-80United States Tax Court77 T.C. 1291; 1981 U.S. Tax Ct. LEXIS 7; December 21, 1981, Filed *7 Held, a timely signed consent extending the statute of limitations for assessment a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604213/ | John J. McDonald v. Commissioner.McDonald v. CommissionerDocket No. 51273.United States Tax CourtT.C. Memo 1955-96; 1955 Tax Ct. Memo LEXIS 242; 14 T.C.M. (CCH) 327; T.C.M. (RIA) 55096; April 20, 1955*242 William G. Handfield, Esq., for the respondent. RAUMMemorandum Opinion RAUM, Judge: This case involves deficienci... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604217/ | GARY SCOTT ZIMMER AND DIANE LYNNETTE OLLILA ZIMMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentZimmerDocket No. 9513-91United States Tax CourtT.C. Memo 1992-678; 1992 Tax Ct. Memo LEXIS 728; 64 T.C.M. (CCH) 1388; November 25, 1992, Filed *728 Decision will be entered for respondent. Gary Scott Zimmer ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604218/ | Michael P. and Elizabeth B. Nammack, Petitioners v. Commissioner of Internal Revenue, RespondentNammack v. CommissionerDocket No. 1929-67United States Tax Court56 T.C. 1379; 1971 U.S. Tax Ct. LEXIS 49; September 29, 1971, Filed *49 Decision will be entered for the respondent. Held, the limitations of sec. 214(b), I.R.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604219/ | Central Aguirre Sugar Company, et al., Petitioners, v. Commissioner of Internal Revenue, RespondentCentral Aguirre Sugar Co. v. CommissionerDocket No. 41666United States Tax Court24 T.C. 630; 1955 U.S. Tax Ct. LEXIS 151; June 30, 1955, Filed *151 Decision will be entered for the petitioner. Petitioner, a domestic corp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604221/ | Estate of Arthur D. Cronin, Irene E. Cronin, Executrix, and Irene E. Cronin, Petitioners, v. Commissioner of Internal Revenue, RespondentCronin v. CommissionerDocket No. 7127United States Tax Court7 T.C. 1403; 1946 U.S. Tax Ct. LEXIS 8; December 30, 1946, Promulgated *8 Decision will be entered under Rule 50. 1. Deced... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604223/ | London Displays Company N.V., Petitioner, v. Commissioner of Internal Revenue, RespondentLondon Displays Co. v. CommissionerDocket No. 2610-65United States Tax Court46 T.C. 511; 1966 U.S. Tax Ct. LEXIS 72; July 22, 1966, Filed *72 Decision will be entered for the petitioner. Held, was figures leased to a wax museum co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604226/ | ELIZABETH BERTHOLD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LOUISE K. SOLFISBURG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF JOHN F. THORWARTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN KNELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604227/ | Wiener Machinery Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentWiener Machinery Co. v. CommissionerDocket No. 25773United States Tax Court16 T.C. 48; 1951 U.S. Tax Ct. LEXIS 316; January 12, 1951, Promulgated *316 Decision will be entered for the respondent. The petitioner had unused excess pro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604228/ | DAVID KIPNIS and DOROTHY KIPNIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ARIZONA PLATING & POLISHING CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKipnis v. CommissionerDocket Nos. 16225-80, 16265-80.United States Tax CourtT.C. Memo 1982-471; 1982 Tax Ct. Memo LEXIS 277; 44 T.C.M. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604230/ | Hyman Y. Josephs, Petitioner, v. Commissioner of Internal Revenue, RespondentJosephs v. CommissionerDocket No. 8294United States Tax Court8 T.C. 583; 1947 U.S. Tax Ct. LEXIS 252; March 25, 1947, Promulgated *252 Decision will be entered under Rule 50. Petitioner from 1930 until the taxable year was one of the administ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604231/ | RALPH HOCHSTETTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hochstetter v. CommissionerDocket No. 76160.United States Board of Tax Appeals34 B.T.A. 791; 1936 BTA LEXIS 646; July 14, 1936, Promulgated *646 1. Petitioner owned 99.8 percent of the capital stock of a going corporation which owned large... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604232/ | FRANCES MARSHALL CONFIELD, GEORGE DANA CANFIELD, ROBERT W. CANFIELD AND FRANKLIN O. CANFIELD, EXECUTORS OF THE ESTATE OF GEORGE F. CANFIELD, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Canfield v. CommissionerDocket No. 68415.United States Board of Tax Appeals31 B.T.A. 724; 1934 BTA LEXIS 1045... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604233/ | Swoby Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentSwoby Corp. v. CommissionerDocket No. 10284United States Tax Court9 T.C. 887; 1947 U.S. Tax Ct. LEXIS 42; October 31, 1947, Promulgated *42 Decision will be entered under Rule 50. 1. 99-year 8 per cent "income debenture" of $ 250,000, issued... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604235/ | Theodore H. Cohen and Olive B. Cohen, Petitioners, v. Commissioner of Internal Revenue, RespondentCohen v. CommissionerDocket No. 89118United States Tax Court39 T.C. 1055; 1963 U.S. Tax Ct. LEXIS 166; March 27, 1963, Filed *166 Decision will be entered under Rule 50. Petitioner, in form, assigned three life insurance ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604236/ | ROY L. and NANCY M. MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMartin v. CommissionerDocket No. 7807-81.United States Tax CourtT.C. Memo 1983-407; 1983 Tax Ct. Memo LEXIS 389; 46 T.C.M. (CCH) 732; T.C.M. (RIA) 83407; July 13, 1983. Roy L. Martin, pro se. Thomas G. Norman, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604237/ | United Finance & Thrift Corporation of Tulsa, Formerly State Loan Company of Tulsa, Petitioner, v. Commissioner of Internal Revenue, Respondent. United Finance and Thrift Corporation of Tulsa County, Formerly The State Loan Company (Oklahoma), Petitioner, v. Commissioner of Internal Revenue, RespondentUnited States & ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604238/ | William D. Pityo and Patricia A. Pityo, Petitioners v. Commissioner of Internal Revenue, RespondentPityo v. CommissionerDocket No. 7445-76United States Tax Court70 T.C. 225; 1978 U.S. Tax Ct. LEXIS 124; May 15, 1978, Filed *124 Decision will be entered under Rule 155. Petitioner established trusts for the benefit of m... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604240/ | STEPHEN ALAN DICARLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDiCarlo v. CommissionerDocket No. 19672-90United States Tax CourtT.C. Memo 1992-280; 1992 Tax Ct. Memo LEXIS 301; 63 T.C.M. (CCH) 3015; May 14, 1992, Filed *301 Decision will be entered under Rule 155. Stephen Alan DiCarlo, pro se. Donald... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604242/ | BRUCE A. WOODLING and AIMEE L. WOODLING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWoodling v. CommissionerDocket No. 2810-75.United States Tax CourtT.C. Memo 1976-391; 1976 Tax Ct. Memo LEXIS 11; 35 T.C.M. (CCH) 1766; T.C.M. (RIA) 760391; December 23, 1976, Filed Bruce A. Woodling, pro se. Stephen B.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604245/ | HOUSTON WHEELER KNIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKnight v. CommissionerDocket No. 1762-89United States Tax CourtT.C. Memo 1990-252; 1990 Tax Ct. Memo LEXIS 271; 59 T.C.M. (CCH) 661; T.C.M. (RIA) 90252; May 23, 1990, Filed *271 Decision will be entered for the respondent. Houston Wheele... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604246/ | KARON CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKaron Corp. v. CommissionerDocket No. 5938-74.United States Tax CourtT.C. Memo 1975-283; 1975 Tax Ct. Memo LEXIS 87; 34 T.C.M. (CCH) 1230; T.C.M. (RIA) 750283; September 15, 1975, Filed Lewis T. Wireman and Donovan H. Jacoby (officers), for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604251/ | Standard Television Tube Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentStandard Television Tube Corp. v. CommissionerDocket No. 9115-72United States Tax Court64 T.C. 238; 1975 U.S. Tax Ct. LEXIS 145; May 19, 1975, Filed *145 Decision will be entered for the respondent. Petitioner sells televis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604252/ | The Wellston Company, a Corporation v. Commissioner.Wellston Co. v. CommissionerDocket No. 3185-63.United States Tax CourtT.C. Memo 1965-55; 1965 Tax Ct. Memo LEXIS 275; 24 T.C.M. (CCH) 306; T.C.M. (RIA) 65055; March 18, 1965*275 The amount of the deduction to which the petitioner is entitled on account of the collaps... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4338236/ | PATRICIA DOWNS, Petitioner, AND MICHAEL R. ALDRIDGE, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, RespondentDowns v. Comm'rDocket No. 20833-06United States Tax CourtT.C. Memo 2010-165; 2010 Tax Ct. Memo LEXIS 201; 100 T.C.M. (CCH) 75; July 28, 2010, Filed*201 Decision will be entered for petitioner.Paul M. Kohlhoff,... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4604260/ | JOAN MARIE KERN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKern v. CommissionerDocket No. 16192-84.United States Tax CourtT.C. Memo 1985-400; 1985 Tax Ct. Memo LEXIS 233; 50 T.C.M. (CCH) 659; T.C.M. (RIA) 85400; August 7, 1985. Joan Marie Kern, pro se. Shirley M. Francis and Janine L. Hook, for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470874/ | Matter of Jones v Chedeville, Inc. (2020 NY Slip Op 00200)
Matter of Jones v Chedeville, Inc.
2020 NY Slip Op 00200
Decided on January 9, 2020
Appellate Division, Third Department
Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431.
This opinion is uncorrected and subject... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604261/ | DUBOIS LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dubois Lumber Co. v. CommissionerDocket No. 27233.United States Board of Tax Appeals21 B.T.A. 114; 1930 BTA LEXIS 1921; October 28, 1930, Promulgated *1921 AFFILIATED CORPORATIONS. - The capital stock of the petitioner was held as follows: ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604262/ | GEORGE LEE KINDRED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKindred v. CommissionerDocket No. 10475-77. United States Tax CourtT.C. Memo 1979-457; 1979 Tax Ct. Memo LEXIS 71; 39 T.C.M. (CCH) 490; T.C.M. (RIA) 79457; November 19, 1979, Filed George Lee Kindred, pro se. Richard A. Witkowski, for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604263/ | Simon and Irene Harris v. Commissioner.Harris v. CommissionerDocket No. 83869.United States Tax CourtT.C. Memo 1961-35; 1961 Tax Ct. Memo LEXIS 312; 20 T.C.M. (CCH) 174; T.C.M. (RIA) 61035; February 14, 1961*312 Simon and Irene Harris, pro se, 4806 Sullivan Way, Santa Rosa, Calif. Cyrus A. Johnson, Esq., for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604265/ | RUTH KILPACK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKilpack v. CommissionerDocket No. 438-74United States Tax CourtT.C. Memo 1975-18; 1975 Tax Ct. Memo LEXIS 354; 34 T.C.M. (CCH) 78; T.C.M. (RIA) 750018; January 29, 1975, Filed Ruth Kilpack, pro se. Lowell F. Raeder, for the respondent. DAWSONMEMOR... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604267/ | LAWRENCE I. TRIMMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTrimmer v. CommissionerDocket No. 14395-80.United States Tax CourtT.C. Memo 1983-131; 1983 Tax Ct. Memo LEXIS 655; 45 T.C.M. (CCH) 960; T.C.M. (RIA) 83131; March 14, 1983. *655 Petitioner filed a joint return with his former wife for the t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604268/ | Donald B. Bradner v. Commissioner.Bradner v. CommissionerDocket No. 31673.United States Tax Court1952 Tax Ct. Memo LEXIS 192; 11 T.C.M. (CCH) 566; T.C.M. (RIA) 52175; June 4, 1952*192 Randolph Paul, Esq., for the petitioner. William R. Bagby, Esq., for the respondent. JOHNSON Memorandum Findings of Fact and Opinion J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604272/ | MARTIN F. WHITCOMB and ROMAINE B. WHITCOMB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhitcomb v. CommissionerDocket No. 3546-72.United States Tax CourtT.C. Memo 1976-181; 1976 Tax Ct. Memo LEXIS 218; 35 T.C.M. (CCH) 793; T.C.M. (RIA) 760181; June 9, 1976, Filed *218 Rubin Sapperstein, for the petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604273/ | William H. Goodrich and Llelven Goodrich, Petitioners, v. Commissioner of Internal Revenue, RespondentGoodrich v. CommissionerDocket No. 51181United States Tax Court25 T.C. 1235; 1956 U.S. Tax Ct. LEXIS 240; March 15, 1956, Filed *240 Decision will be entered under Rule 50. Where a taxpayer, without the consent of the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604274/ | CRUCIBLE STEEL CASTING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crucible Steel Casting Co. v. CommissionerDocket No. 25430.United States Board of Tax Appeals23 B.T.A. 1331; 1931 BTA LEXIS 1728; August 27, 1931, Promulgated *1728 A waiver of the time within which the assessment of a deficien... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604275/ | HECTOR GUERRA and ELSA GUERRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGuerra v. CommissionerDocket No. 3194-82.United States Tax CourtT.C. Memo 1983-21; 1983 Tax Ct. Memo LEXIS 764; 45 T.C.M. (CCH) 510; T.C.M. (RIA) 83021; January 13, 1983. Kenton E. McDonald and James L. Walker, for the petitioners... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604276/ | Ah Pah Redwood Co. v. Commissioner.Ah Pah Redwood Co. v. CommissionerDocket No. 50695.United States Tax CourtT.C. Memo 1959-44; 1959 Tax Ct. Memo LEXIS 210; 18 T.C.M. (CCH) 202; T.C.M. (RIA) 59044; February 27, 1959*210 Held, on the facts presently before us petitioner did not hold certain timber primarily for sale to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604277/ | Postal Mutual Indemnity Company, Petitioner, v. Commissioner of Internal Revenue, RespondentPostal Mut. Indem. Co. v. CommissionerDocket No. 110507United States Tax Court3 T.C. 1212; 1944 U.S. Tax Ct. LEXIS 72; August 7, 1944, Promulgated *72 Decision will be entered for the respondent. Petitioner operated as a mutual... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604280/ | J. Albert Hutchinson v. Commissioner.Hutchinson v. CommissionerDocket No. 4974-67.United States Tax CourtT.C. Memo 1969-81; 1969 Tax Ct. Memo LEXIS 215; 28 T.C.M. (CCH) 465; T.C.M. (RIA) 69081; April 22, 1969. Filed *215 Held: The petitioner has failed to show that he provided more than one-half to the total support o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604281/ | COOPERATIVE POWER PLANT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cooperative Power Plant v. CommissionerDocket No. 95291.United States Board of Tax Appeals41 B.T.A. 1143; 1940 BTA LEXIS 1094; May 15, 1940, Promulgated *1094 Three corporations, operating adjacent plants, leased a power plant and pur... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604282/ | ESTATE OF RICHARD J. HATCHETT, DECEASED, DAVID W. HATCHETT, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Hatchett v. CommissionerDocket No. 28582-85United States Tax CourtT.C. Memo 1989-637; 1989 Tax Ct. Memo LEXIS 637; 58 T.C.M. (CCH) 801; T.C.M. (RIA) 89637; November 29, 1989Lauch M. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604283/ | MARIE ANNA EISENMENGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Eisenmenger v. CommissionerDocket No. 99914.United States Board of Tax Appeals44 B.T.A. 489; 1941 BTA LEXIS 1322; May 14, 1941, Promulgated *1322 Petitioner's husband created a trust for the benefit of petitioner during her lifetime an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604284/ | BOAL'S ROLLS CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Boal's Rolls Corp. v. CommissionerDocket No. 22370.United States Board of Tax Appeals16 B.T.A. 799; 1929 BTA LEXIS 2517; May 29, 1929, Promulgated *2517 In order to raise needed capital for petitioner, certain of its stockholders sol... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604285/ | M. T. Thomas v. Commissioner.Thomas v. CommissionerDocket No. 8858.United States Tax Court1946 Tax Ct. Memo LEXIS 80; 5 T.C.M. (CCH) 805; T.C.M. (RIA) 46222; September 17, 1946Richard H. Crook, C.P.A., 1530 Chestnut St.,Philadelphia, Pa., for the petitioner. Stanley L. Drexler, Esq., for the respondent. HARRON Memoran... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604286/ | Margaret Ruth Ruiz (Formerly Sue Suman Knott) v. Commissioner. Harold Burton Knott v. Commissioner.Ruiz v. CommissionerDocket Nos. 39720, 40739.United States Tax Court1953 Tax Ct. Memo LEXIS 391; 12 T.C.M. (CCH) 73; T.C.M. (RIA) 53027; January 30, 1953*391 Margaret Ruth Ruiz, pro se. Leon B. Brown, Esq., 458 S. Sprin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604288/ | Ernest B. Holt and Lessie L. Holt, Petitioners v. Commissioner of Internal Revenue, RespondentHolt v. CommissionerDocket No. 465-76United States Tax Court67 T.C. 829; 1977 U.S. Tax Ct. LEXIS 150; February 24, 1977, Filed *150 Rules 34(a), 34(b)(7), 41(a), and 60(a), Tax Court Rules of Practice and Procedure. -- Petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604289/ | James Poro, Transferee of the Assets of East Islip Theatre, Inc., Transferor, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentPoro v. CommissionerDocket Nos. 86992, 86993, 86994United States Tax Court39 T.C. 641; 1963 U.S. Tax Ct. LEXIS 213; January 2, 1963, Filed *213 Decisions will be entered un... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604292/ | WELCH, HOLME & CLARK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Welch, Holme & Clark Co. v. CommissionerDocket No. 12102.United States Board of Tax Appeals14 B.T.A. 148; 1928 BTA LEXIS 3020; November 13, 1928, Promulgated *3020 Respondent's action in reducing invested capital approved for failure... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604293/ | CHARLES FRANCIS CUNNINGHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCunningham v. CommissionerDocket No. 15711-79.United States Tax CourtT.C. Memo 1981-365; 1981 Tax Ct. Memo LEXIS 380; 42 T.C.M. (CCH) 398; T.C.M. (RIA) 81365; July 14, 1981. *380 Charles Francis Cunningham, pro se. Laurence D. Zieg... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604294/ | United Salt Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentUnited Salt Corp. v. CommissionerDocket No. 82621United States Tax Court40 T.C. 359; 1963 U.S. Tax Ct. LEXIS 121; May 17, 1963, Filed *121 Decision will be entered under Rule 50. 1. Held, petitioner's "mining" activity for depletion al... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604295/ | Raymund M. Cassidy v. Commissioner.Cassidy v. CommissionerDocket No. 24110.United States Tax Court1951 Tax Ct. Memo LEXIS 191; 10 T.C.M. (CCH) 573; T.C.M. (RIA) 51182; June 15, 1951John S. Pennell, Esq., for the petitioner. Harold H. Hart, Esq., for the respondent. HARRON Memorandum Findings of Fact and Opinion HARRON... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604296/ | Floyd W. Bell and Madeline W. Bell v. Commissioner. Earl W. Hosler and Dorothy E. Hosler v. Commissioner.Bell v. CommissionerDocket Nos. 40587, 40588.United States Tax CourtT.C. Memo 1956-191; 1956 Tax Ct. Memo LEXIS 101; 15 T.C.M. (CCH) 1004; T.C.M. (RIA) 56191; August 24, 1956*101 Buckeye Stamping Company distributed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604297/ | L. S. DONALDSON CO., INC., AND DONALDSON REALTY CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.L. S. Donaldson Co. v. CommissionerDocket Nos. 9974, 25359.United States Board of Tax Appeals12 B.T.A. 271; 1928 BTA LEXIS 3564; June 1, 1928, Promulgated *3564 1. L. S. Donaldson Co., Inc., acquired in 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604299/ | Walter R. Hoblitzell and Anna M. Hoblitzell v. Commissioner.Hoblitzell v. CommissionerDocket No. 76348.United States Tax CourtT.C. Memo 1960-215; 1960 Tax Ct. Memo LEXIS 76; 19 T.C.M. (CCH) 1197; T.C.M. (RIA) 60215; October 10, 1960*76 Petitioner reports income on the cash basis. His father, a principal stockholder in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604302/ | LU FRISK THOMAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thomas v. CommissionerDocket No. 55331.United States Board of Tax Appeals25 B.T.A. 810; 1932 BTA LEXIS 1471; March 7, 1932, Promulgated *1471 Held, that under the provisions of subdivisions (a) and (c)(5) of section 101 of the Revenue Act of 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604303/ | LAWTON MILLS CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lawton Mills Corp. v. CommissionerDocket No. 19480.United States Board of Tax Appeals14 B.T.A. 775; 1928 BTA LEXIS 2924; December 17, 1928, Promulgated *2924 A liability to respond in damages for breach of contract is not a proper de... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604304/ | GEORGE WINTER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWinter v. CommissionerDocket No. 3758-81.United States Tax CourtT.C. Memo 1983-584; 1983 Tax Ct. Memo LEXIS 203; 46 T.C.M. (CCH) 1480; T.C.M. (RIA) 83584; September 22, 1983. *203 As a result of two sinkings in 1977, salt water was deposite... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604306/ | ROGER ELI FERRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFerris v. CommissionerDocket No. 4700-85.United States Tax CourtT.C. Memo 1986-32; 1986 Tax Ct. Memo LEXIS 573; 51 T.C.M. (CCH) 335; T.C.M. (RIA) 86032; January 27, 1986. Roger Eli Ferris, pro se. Michael Kevin Phalin, for respondent. AARONSM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604307/ | Lee M. Prusia v. Commissioner.Prusia v. CommissionerDocket No. 1870-68.United States Tax CourtT.C. Memo 1969-148; 1969 Tax Ct. Memo LEXIS 148; 28 T.C.M. (CCH) 753; T.C.M. (RIA) 69148; July 8, 1969. Filed Lee M. Prusia, pro se, 550 Central Ave., Alameda, Calif. Jeffrey E. Boly, for the respondent. 754 DAWSONMemorandu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604308/ | Ezra Shahmoon and Lydia Shahmoon, Petitioners, v. Commissioner of Internal Revenue, RespondentShahmoon v. CommissionerDocket No. 19134United States Tax Court13 T.C. 705; 1949 U.S. Tax Ct. LEXIS 47; November 2, 1949, Promulgated *47 Decision will be entered for the respondent. Deduction -- Depreciation -- Basis -- War ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604309/ | MARTIN D. and VELVET B. HERZOG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHerzog v. CommissionerDocket No. 8221-76.United States Tax CourtT.C. Memo 1978-146; 1978 Tax Ct. Memo LEXIS 366; 37 T.C.M. (CCH) 638; T.C.M. (RIA) 780146; April 17, 1978, Filed *366 Martin D. Herzog, pro se. Joseph C. Hollywood... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604310/ | ALEXANDER SILVERMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Silverman v. CommissionerDocket No. 10389.United States Board of Tax Appeals6 B.T.A. 1328; 1927 BTA LEXIS 3284; May 12, 1927, Promulgated *3284 Amounts expended by petitioner, a professor of chemistry and a member of the faculty of the Un... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470890/ | J-S61018-19
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
COMMONWEALTH OF PENNSYLVANIA : IN THE SUPERIOR COURT OF
: PENNSYLVANIA
:
v. :
... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470891/ | J-S67022-19
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
COMMONWEALTH OF PENNSYLVANIA : IN THE SUPERIOR COURT OF
: PENNSYLVANIA
:
v. :
... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604354/ | Estate of Maria Becklenberg, Deceased, Fred Becklenberg, Jr., Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Becklenberg v. CommissionerDocket No. 61951United States Tax Court31 T.C. 402; 1958 U.S. Tax Ct. LEXIS 32; November 18, 1958, Filed *32 Decision will be entered under Rule 50. He... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604355/ | ALEXIS R. PAXTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Paxton v. CommissionerDocket No. 7175.United States Board of Tax Appeals8 B.T.A. 1105; 1927 BTA LEXIS 2720; October 31, 1927, Promulgated *2720 The pay of an officer on the retired list of the Regular Army of the United States is not exempt ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604357/ | Francis Nikiel v. Commissioner.Nikiel v. CommissionerDocket No. 4776-67.United States Tax CourtT.C. Memo 1969-141; 1969 Tax Ct. Memo LEXIS 155; 28 T.C.M. (CCH) 735; T.C.M. (RIA) 69141; July 2, 1969, Filed *155 Francis Nikiel, pro se, 429 S. Ogden St., Buffalo, N. Y. David H. Julian, for the respondent. IRWINMemorandum... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604359/ | Wallace L. Hirsch and Ellen F. Hirsch v. Commissioner. Wallace L. Hirsch and Doris K. Hirsch v. Commissioner.Hirsch v. CommissionerDocket Nos. 1988-69, 1993-69.United States Tax CourtT.C. Memo 1971-235; 1971 Tax Ct. Memo LEXIS 97; 30 T.C.M. (CCH) 1008; T.C.M. (RIA) 71235; September 14, 1971, Filed. Arnold W. Hirsch an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604360/ | Edward Jasionowski and Jane Jasionowski, Petitioners v. Commissioner of Internal Revenue, RespondentJasionowski v. CommissionerDocket No. 3057-74United States Tax Court66 T.C. 312; 1976 U.S. Tax Ct. LEXIS 106; May 19, 1976, Filed *106 Decision will be entered under Rule 155. In accordance with Rule 91, Tax Court Rules... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604365/ | ROLENE BUKOVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBukove v. CommissionerDocket No. 28351-88United States Tax CourtT.C. Memo 1991-76; 1991 Tax Ct. Memo LEXIS 91; 61 T.C.M. (CCH) 1974; T.C.M. (RIA) 91076; February 27, 1991, Filed *91 Decision will be entered under Rule 155. Jack Elon Hildreth, Jr.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604366/ | The John Breuner Company, a corporation, v. Commissioner.John Breuner Co. v. CommissionerDocket No. 3167.United States Tax Court1944 Tax Ct. Memo LEXIS 18; 3 T.C.M. (CCH) 1267; T.C.M. (RIA) 44391; December 4, 1944*18 Valentine Brookes, Esq., for the petitioner. Arthur L. Murray, Esq., for the respondent. VAN FOSSAN M... | 01-04-2023 | 11-20-2020 |
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