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https://www.courtlistener.com/api/rest/v3/opinions/4604368/ | Theodore M. Horwith and Hazel M. Horwith, Petitioners v. Commissioner of Internal Revenue, RespondentHorwith v. CommissionerDocket No. 1528-76United States Tax Court71 T.C. 932; 1979 U.S. Tax Ct. LEXIS 165; February 28, 1979, Filed *165 Decision will be entered under Rule 155. In transfers governed by sec. 83(a), I.R.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604312/ | Bonaire Development Company, a California Corporation, Successor by Merger to Branjon, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentBonaire Development Co. v. CommissionerDocket No. 4396-69United States Tax Court76 T.C. 789; 1981 U.S. Tax Ct. LEXIS 129; May 14, 1981, Filed *129 Decision will be enter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470812/ | IN THE COURT OF APPEALS OF IOWA
No. 19-1633
Filed January 9, 2020
IN THE INTEREST OF J.P., G.P., J.H., and L.H.,
Minor Children,
K.W., Mother,
Appellant,
J.H., Father of J.H. and L.H.,
Appellant.
_______________________________________... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604313/ | DAVID H. AND SUZANNE HILLMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *Hillman v. Comm'rNo. 19893-97United States Tax Court118 T.C. 323; 2002 U.S. Tax Ct. LEXIS 18; 118 T.C. No. 17; April 9, 2002, Filed *18 Respondent's determination that petitioners were not entitled to reduce management income by... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/801020/ | [DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
________________________ FILED
U.S. COURT OF APPEALS
... | 01-04-2023 | 05-25-2012 |
https://www.courtlistener.com/api/rest/v3/opinions/4604314/ | Robert W. Raddatz v. Commissioner.Raddatz v. CommissionerDocket No. 448-65.United States Tax CourtT.C. Memo 1966-119; 1966 Tax Ct. Memo LEXIS 164; 25 T.C.M. (CCH) 629; T.C.M. (RIA) 66119; June 3, 1966Robert W. Raddatz, pro se, Bethridge Park Road, Bethany, Conn. Charles M. Costenbader and Marvin M. Fein, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604315/ | Estate of Elizabeth V. Harper, Deceased, Genesee Valley Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentHarper v. CommissionerDocket No. 15948United States Tax Court11 T.C. 717; 1948 U.S. Tax Ct. LEXIS 43; October 29, 1948, Promulgated *43 Decision will be entered under Rule 50. H d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604318/ | Estate of Lucy Latham Boyles, Deceased, Houston Land & Trust Company, et al., Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentBoyles v. CommissionerDocket No. 4750United States Tax Court4 T.C. 1092; 1945 U.S. Tax Ct. LEXIS 192; April 3, 1945, Promulgated *192 Decision will be entered under Rule 5... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604319/ | Key Buick Company, Petitioner v. Commissioner of Internal Revenue, RespondentKey Buick Co. v. CommissionerDocket No. 10131-74United States Tax Court68 T.C. 178; 1977 U.S. Tax Ct. LEXIS 110; May 16, 1977, Filed *110 Held, this Court is not authorized by the provisions of Pub. L. 94-559, 90 Stat. 2641 (Oct. 19, 1976) ame... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604322/ | R. P. SHEA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOSEPH F. LOGEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Shea v. CommissionerDocket Nos. 37762, 37835, 40034, 40071.United States Board of Tax Appeals24 B.T.A. 798; 1931 BTA LEXIS 1594; November 13, 1931, Promulgated *1594 1.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604323/ | DAN RODGERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRodgers v. CommissionerDocket No. 3147-77.United States Tax CourtT.C. Memo 1979-128; 1979 Tax Ct. Memo LEXIS 398; 38 T.C.M. (CCH) 573; T.C.M. (RIA) 79128; April 5, 1979, Filed Dan Rodgers, pro se. Marion K. Mortensen, for the respondent. GOFFEMEMO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604324/ | LINDA A. LANGFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLangford v. CommissionerDocket No. 9126-77.United States Tax CourtT.C. Memo 1979-403; 1979 Tax Ct. Memo LEXIS 123; 39 T.C.M. (CCH) 264; T.C.M. (RIA) 79403; September 25, 1979, Filed *123 H and W were divorced prior to 1975. The divorce decre... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604327/ | Mildred Van Cleve v. Commissioner.Van Cleve v. CommissionerDocket No. 4674-67.United States Tax CourtT.C. Memo 1968-241; 1968 Tax Ct. Memo LEXIS 56; 27 T.C.M. (CCH) 1213; T.C.M. (RIA) 68241; October 21, 1968. Filed *56 Richard C. Robbins, 837 Van Nuys Bldg., 210 W. 7th St., Los Angeles, Calif., for the petitioner. Erwi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604328/ | RICHARD DEZ. PIERCE AND ARTHUR M. BEALE, ADMINISTRATORS, C.T.A., OF THE ESTATE OF D. M. JAMES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pierce v. CommissionerDocket No. 36457.United States Board of Tax Appeals22 B.T.A. 1070; 1931 BTA LEXIS 2025; April 3, 1931, Promulgated *2025 1. The fair market ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604329/ | Lloyd A. Fry Roofing Company v. Commissioner.Lloyd A. Fry Roofing Co. v. CommissionerDocket No. 4790-67.United States Tax CourtT.C. Memo 1970-298; 1970 Tax Ct. Memo LEXIS 61; 29 T.C.M. (CCH) 1382; T.C.M. (RIA) 70298; October 26, 1970, Filed Burton Y. Weitzenfeld and Gerald Brown, for the petitioner. James E. Caldwell a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604331/ | JOHN M. ESTES, JR. AND ELAINE G. ESTES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstes v. CommissionerDocket No. 20238-90United States Tax CourtT.C. Memo 1992-531; 1992 Tax Ct. Memo LEXIS 537; 64 T.C.M. (CCH) 705; September 8, 1992, Filed *537 Decision will be entered under Rule 155. For Petitioners... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604332/ | Estate of Abraham Frisch, Deceased, Robert Garlock, Executor v. Commissioner.Estate of Frisch v. CommissionerDocket No. 59410.United States Tax CourtT.C. Memo 1959-74; 1959 Tax Ct. Memo LEXIS 173; 18 T.C.M. (CCH) 358; T.C.M. (RIA) 59074; April 20, 1959George B. Lourie, Esq., 161 Devonshire Street, Boston, Mass., and Ar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604333/ | SUZANNE J. PIERRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPierre v. Comm'rNo. 753-07United States Tax Court133 T.C. 24; 2009 U.S. Tax Ct. LEXIS 21; 133 T.C. No. 2; August 24, 2009, Filed*21 P transferred cash and publicly traded securities to LLC, a New York limited liability company, in exchange for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604335/ | WILLIAM PENN HOTEL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.William Penn Hotel Co. v. CommissionerDocket No. 24169.United States Board of Tax Appeals23 B.T.A. 566; 1931 BTA LEXIS 1852; June 4, 1931, Promulgated *1852 1. Value of a lease for invested capital and exhaustion purposes determin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604336/ | ESTATE OF INA M. BEAUDRY, DECEASED, ROBERT W. BEAUDRY, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Beaudry v. CommissionerDocket No. 13171-79United States Tax CourtT.C. Memo 1982-691; 1982 Tax Ct. Memo LEXIS 56; 45 T.C.M. (CCH) 224; T.C.M. (RIA) 82691; November 29, 1982.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604337/ | DAVID CHIRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentChira v. CommissionerDocket No. 2263-90United States Tax CourtT.C. Memo 1991-309; 1991 Tax Ct. Memo LEXIS 361; 62 T.C.M. (CCH) 86; T.C.M. (RIA) 91309; July 8, 1991, Filed *361 Decision will be entered under Rule 155. Held: Petitioner has failed to ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604338/ | SAMUEL B. PRICE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Price v. CommissionerDocket No. 11764.United States Board of Tax Appeals7 B.T.A. 1237; 1927 BTA LEXIS 2979; September 6, 1927, Promulgated *2979 Debts held to have been ascertained to have been worthless and charged off in the taxable year. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604340/ | John Michael Hayes and Mildred L. Hayes v. Commissioner.Hayes v. CommissionerDocket No. 377-65.United States Tax CourtT.C. Memo 1967-80; 1967 Tax Ct. Memo LEXIS 181; 26 T.C.M. (CCH) 393; T.C.M. (RIA) 67080; April 17, 1967Earl C. Crouter, 458 S. Spring St., Los Angeles, Calif., for the petitioners. James J. Cotter, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604341/ | 105 WEST 55TH STREET, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.105 West 55th Street, Inc. v. CommissionerDocket No. 16301.United States Board of Tax Appeals15 B.T.A. 210; 1929 BTA LEXIS 2903; February 5, 1929, Promulgated *2903 A payment made by a corporation to one of its stockholders, who ha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604343/ | Samuel F. Patterson v. Commissioner.Patterson v. CommissionerDocket No. 4307-65.United States Tax CourtT.C. Memo 1968-132; 1968 Tax Ct. Memo LEXIS 160; 27 T.C.M. (CCH) 640; T.C.M. (RIA) 68132; June 27, 1968, Filed *160 Petitioner was an elementary school teacher in a Los Samuel F. Patterson, pro se, P.O. Box 11162, Ke... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604345/ | F. RUSSELL BEEBE AND JUNIUS BEEBE, EXECUTORS, ESTATE OF FREDERIC BEEBE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Beebe v. CommissionerDocket No. 15787.United States Board of Tax Appeals15 B.T.A. 1022; 1929 BTA LEXIS 2741; March 22, 1929, Promulgated *2741 The evidence does not establish that petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604346/ | CHARLES E. HECHT and MARY V. HECHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Hecht v. CommissionerDocket No. 6811-75.United States Tax CourtT.C. Memo 1976-2; 1976 Tax Ct. Memo LEXIS 398; 35 T.C.M. (CCH) 6; T.C.M. (RIA) 760002; January 7, 1976, Filed *398 Charles E. Hecht and Mary V. Hecht, pro se. A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604348/ | Philip Kastel v. Commissioner.Kastel v. CommissionerDocket No. 105129.United States Tax Court1945 Tax Ct. Memo LEXIS 44; 4 T.C.M. (CCH) 1006; T.C.M. (RIA) 45333; November 6, 1945*44 1. Under mandate of the Circuit Court of Appeals for the Fifth Circuit, holding that burden of proof rests on respondent to show that pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604351/ | REMCO STEAMSHIP COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CASPAR LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Remco Steamship Co. v. CommissionerDocket Nos. 57728, 57729.United States Board of Tax Appeals30 B.T.A. 579; 1934 BTA LEXIS 1312; April 27, 1934, Prom... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604352/ | Fowler Hosiery Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentFowler Hosiery Co. v. CommissionerDocket No. 78850United States Tax Court36 T.C. 201; 1961 U.S. Tax Ct. LEXIS 160; April 28, 1961, Filed *160 Decision will be entered under Rule 50. 1. Petitioner owned six United States subsidiari... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604372/ | YONG SIK CHONG AND JUNG HYE CHONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChong v. CommissionerDocket No. 6138-92United States Tax CourtT.C. Memo 1994-472; 1994 Tax Ct. Memo LEXIS 480; 68 T.C.M. (CCH) 794; September 28, 1994, Filed *480 Decision will be entered under Rule 155. Yong Sik Chong and J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604373/ | LOUIS & LISA C. VILLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVilla v. CommissionerDocket No. 11803-78.United States Tax CourtT.C. Memo 1980-305; 1980 Tax Ct. Memo LEXIS 279; 40 T.C.M. (CCH) 938; T.C.M. (RIA) 80305; August 11, 1980, Filed Louis Villa and Lisa C. Villa, pro se. Robert W. Towler, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1988402/ | 82 Mich. App. 486 (1978)
266 N.W.2d 489
PEOPLE
v.
JOHN ALEXANDER
Docket No. 77-1136.
Michigan Court of Appeals.
Decided March 23, 1978.
Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, Edward J. Grant, Prosecuting Attorney, and John L. Wildeboer, Assistant Prosecuting Attorney, for the people... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4604376/ | Elvina Ratto, Petitioner, v. Commissioner of Internal Revenue, RespondentRatto v. CommissionerDocket No. 34772United States Tax Court20 T.C. 785; 1953 U.S. Tax Ct. LEXIS 94; July 7, 1953, Promulgated *94 Decision will be entered for the respondent. Held, the gross income stated in petitioner's individual income tax re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604377/ | OTTO KEUSCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Keusch v. CommissionerDocket No. 40473.United States Board of Tax Appeals23 B.T.A. 216; 1931 BTA LEXIS 1903; May 14, 1931, Promulgated *1903 The petitioner had a capital net loss, within the meaning of section 208 of the Revenue Act of 1924, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604378/ | Bangor and Aroostook Railroad Company, Petitioner, v. Commissioner of Internal Revenue, RespondentBangor & A. R. Co. v. CommissionerDocket No. 20571United States Tax Court16 T.C. 578; 1951 U.S. Tax Ct. LEXIS 253; March 7, 1951, Promulgated *253 Decision will be entered for the respondent. Petitioner, in 1942, repurcha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604381/ | Estate of Margaret E. Callaghan, J. Joseph Callaghan, Executor Under the Will of Margaret E. Callaghan, Petitioner, v. Commissioner of Internal Revenue, RespondentCallaghan v. CommissionerDocket No. 62267United States Tax Court33 T.C. 870; 1960 U.S. Tax Ct. LEXIS 205; February 12, 1960, Filed *205 Decision will be ente... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604382/ | KENNETH H. JOHNSON AND YOSHIKO JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket No. 13367-90United States Tax CourtT.C. Memo 1993-562; 1993 Tax Ct. Memo LEXIS 572; 66 T.C.M. (CCH) 1446; November 29, 1993, Filed *572 An order denying petitioner's motion for leave to amen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604383/ | I. BERTRAM MARSTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THOMAS M. JAMES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM H. JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LEWIS W. FOSTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604386/ | MARY LOU UNROE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentUnroe v. CommissionerDocket No. 17719-83.United States Tax CourtT.C. Memo 1985-149; 1985 Tax Ct. Memo LEXIS 486; 49 T.C.M. (CCH) 1081; T.C.M. (RIA) 85149; March 27, 1985. Mary Lou Unroe, pro se. Brett J. Miller, for the respondent. JACOBSMEMORA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604387/ | H. T. Rainwater and Emmy Lou Rainwater, Petitioners, v. Commissioner of Internal Revenue, RespondentRainwater v. CommissionerDocket No. 41225United States Tax Court23 T.C. 450; 1954 U.S. Tax Ct. LEXIS 26; December 7, 1954, Filed *26 Decision will be entered under Rule 50. In the circumstances of this case the Commissi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604389/ | Estate of George W. Hall, Deceased, B. Brower Hall, Charles F. Grimes and Paul H. Davis, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentHall v. CommissionerDocket No. 3469United States Tax Court6 T.C. 933; 1946 U.S. Tax Ct. LEXIS 210; April 30, 1946, Promulgated *210 Decision will be entered und... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604391/ | Anne E. Lattimore v. Commissioner.Lattimore v. CommissionerDocket No. 85037.United States Tax CourtT.C. Memo 1962-75; 1962 Tax Ct. Memo LEXIS 233; 21 T.C.M. (CCH) 393; T.C.M. (RIA) 62075; April 4, 1962*233 Held: This Court has no jurisdiction to rule upon claims for refund for any year for which a deficiency has not b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604393/ | CARL F. PLEIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPleier v. CommissionerDocket No. 39812-87United States Tax CourtT.C. Memo 1989-360; 1989 Tax Ct. Memo LEXIS 359; 57 T.C.M. (CCH) 1043; T.C.M. (RIA) 89360; July 24, 1989Carl F. Pleier, pro se. Jerry L. Leonard, for the respondent. PARRMEMORANDUM ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604396/ | Estate of Robert M. McCulloch, Deceased, Hugh McC. Rossire, Executor v. Commissioner.Estate of Robert M. McCulloch v. CommissionerDocket No. 11039.United States Tax Court1949 Tax Ct. Memo LEXIS 266; 8 T.C.M. (CCH) 110; February 11, 1949John B. Surr, Esq., for the petitioner. E. A. Tonjes, Esq., for the respondent. OPP... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604397/ | PAUL T. GISELBACH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGiselbach v. CommissionerDocket No. 12478-83United States Tax CourtT.C. Memo 1985-136; 1985 Tax Ct. Memo LEXIS 503; 49 T.C.M. (CCH) 1020; T.C.M. (RIA) 85136; March 25, 1985. Paul T. Giselbach, pro se. Steven K. Dick, for the respondent. JACO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604400/ | Albert and Carol Tucker, Petitioners v. Commissioner of Internal Revenue, RespondentTucker v. CommissionerDocket No. 7971-75United States Tax Court69 T.C. 675; 1978 U.S. Tax Ct. LEXIS 183; February 8, 1978, Filed *183 Decision will be entered for the respondent. P is a teacher who engaged in a strike that is illegal u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604401/ | FRANCIS M. BASS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bass v. CommissionerDocket No. 73626.United States Board of Tax Appeals30 B.T.A. 4; 1934 BTA LEXIS 1386; March 6, 1934, Promulgated *1386 Petitioner's residence was destroyed by fire in 1930 and the net cost basis exceeded the proceeds of ins... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604403/ | John Ruskin Richards v. Commissioner.Richards v. CommissionerDocket No. 40928.United States Tax CourtT.C. Memo 1954-240; 1954 Tax Ct. Memo LEXIS 6; 13 T.C.M. (CCH) 1191; T.C.M. (RIA) 54345; December 30, 1954, Filed *6 George O. Philips, Esq., for the petitioner. George J. Rabil, Esq., for the respondent. MURDOCK Memo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604405/ | C. FREDERICK AND PATRICIA B. FRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrick v. CommissionerDocket Nos. 6760-85; 28129-86United States Tax CourtT.C. Memo 1989-86; 1989 Tax Ct. Memo LEXIS 75; 56 T.C.M. (CCH) 1368; T.C.M. (RIA) 89086; February 28, 1989C. Frederick Frick, pro se. James M. Klein, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604406/ | LILLIE COLEMAN RUDIGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DONALD L. COLEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRudiger v. CommissionerDocket Nos. 12805-87; 21435-87United States Tax CourtT.C. Memo 1988-519; 1988 Tax Ct. Memo LEXIS 546; 56 T.C.M. (CCH) 587; T.C.M. (RIA) ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604407/ | ALFRED W. ROYSTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoyster v. CommissionerDocket No. 13427-83.United States Tax CourtT.C. Memo 1987-473; 1987 Tax Ct. Memo LEXIS 469; 54 T.C.M. (CCH) 587; T.C.M. (RIA) 87473; September 17, 1987. *469 Petitioner was convicted in a Federal criminal trial of frau... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604408/ | Gunning, Incorporated v. Commissioner.Gunning, Inc. v. CommissionerDocket No. 44842.United States Tax CourtT.C. Memo 1955-106; 1955 Tax Ct. Memo LEXIS 225; 14 T.C.M. (CCH) 352; T.C.M. (RIA) 55106; April 29, 1955*225 Held: On the facts, petitioner is not entitled to take deductions for depreciation of assets transferre... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604410/ | General Instrument Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent. General Instrument & Appliance Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentGeneral Instrument Corp. v. CommissionerDocket Nos. 47349, 47350United States Tax Court35 T.C. 803; 1961 U.S. Tax Ct. LEXIS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604411/ | Robert R. Williams, Jr., and Betty Lynch Williams v. Commissioner.Williams v. CommissionerDocket No. 52322.United States Tax CourtT.C. Memo 1955-109; 1955 Tax Ct. Memo LEXIS 228; 14 T.C.M. (CCH) 373; T.C.M. (RIA) 55109; April 29, 1955*228 1. Petitioners filed a final income tax return for 1948 in January 1949. They co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604412/ | H. E. BULLOCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bullock v. CommissionerDocket No. 28612.United States Board of Tax Appeals16 B.T.A. 451; 1929 BTA LEXIS 2590; May 9, 1929, Promulgated *2590 Attorney fees paid by a partnership composed of stockholders of a dissolved corporation who were transf... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604414/ | Herman B. Meiselman and Claire Meiselman, et al. 1 v. Commissioner. Meiselman v. CommissionerDocket Nos. 70684-70687.United States Tax CourtT.C. Memo 1961-90; 1961 Tax Ct. Memo LEXIS 260; 20 T.C.M. (CCH) 405; T.C.M. (RIA) 61090; March 30, 1961*260 F. A. McCleneghan, Esq., and F. T. Miller, Jr., Esq., 700 Law Bldg., Ch... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604415/ | Estate of Edgar V. O'Daniel, Deceased, Ruth O'Daniel and Guaranty Trust Company of New York, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentO'Daniel v. CommissionerDocket No. 12923United States Tax Court10 T.C. 631; 1948 U.S. Tax Ct. LEXIS 218; April 19, 1948, Promulgated *218 Decision will be e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604416/ | Daniel Montgomery v. Commissioner.Montgomery v. CommissionerDocket No. 26557.United States Tax Court1951 Tax Ct. Memo LEXIS 194; 10 T.C.M. (CCH) 560; T.C.M. (RIA) 51176; June 14, 1951*194 Petitioner, engaged in the hotel and tavern business, reported his income and kept his books on a cash basis. Since purchase and sa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604417/ | Elizabeth B. MacDonald v. Commissioner. Ruth B. Peyton v. Commissioner.MacDonald v. CommissionerDocket Nos. 6245, 6810.United States Tax Court1946 Tax Ct. Memo LEXIS 156; 5 T.C.M. (CCH) 516; T.C.M. (RIA) 46149; June 25, 1946*156 Charles W. Moxley, Esq., 1601 Kanawha Valley Bldg., Charleston, W. Va., for the petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604419/ | General Stencils, Inc. v. Commissioner. Joseph Klugman v. Commissioner.General Stencils, Inc. v. CommissionerDocket Nos. 4485-62, 4486-62.United States Tax CourtT.C. Memo 1965-157; 1965 Tax Ct. Memo LEXIS 173; 24 T.C.M. (CCH) 835; T.C.M. (RIA) 65157; June 16, 1965*173 Held: 1. Joseph Klugman realized no additional in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604421/ | JAMES J. KLOBUCHAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKlobuchar v. CommissionerDocket No. 1228-79.United States Tax CourtT.C. Memo 1981-482; 1981 Tax Ct. Memo LEXIS 260; 42 T.C.M. (CCH) 973; T.C.M. (RIA) 81482; September 2, 1981. *260 Petitioner made "temporary alimony" payments to his spouse ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604422/ | FRANK RYBAK and VERDA RYBAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRybak v. CommissionerDocket No. 2302-78.United States Tax CourtT.C. Memo 1980-257; 1980 Tax Ct. Memo LEXIS 328; 40 T.C.M. (CCH) 688; T.C.M. (RIA) 80257; July 17, 1980, Filed Frank Rybak, pro se. Martha E. Rist, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604424/ | Standard Paving Company, a Dissolved Corporation, Appearing Through I. V. Gray, Chas. Gray, J. L. Gray, J. B. Gray and H. C. Gray, Its Directors at the Time of Dissolution and Its Liquidating Trustees, Petitioners, v. Commissioner of Internal Revenue, Respondent. Standard Paving Company, a Corporation, Petitioner, v.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604426/ | TOMMY A. REID, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentReid v. CommissionerDocket No. 24492-87.United States Tax CourtT.C. Memo 1989-108; 1989 Tax Ct. Memo LEXIS 108; 56 T.C.M. (CCH) 1475; T.C.M. (RIA) 89108; March 20, 1989. Jack H. Kaufman, for the petitioner. Joan E. Steele, for the respondent. FA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604427/ | Henry F. Ruschmann and Bertha E. Ruschmann v. Commissioner. Henry G. Goetz and Mathilde Goetz v. Commissioner.Ruschmann v. CommissionerDocket Nos. 66389, 66390.United States Tax CourtT.C. Memo 1959-197; 1959 Tax Ct. Memo LEXIS 50; 18 T.C.M. (CCH) 886; T.C.M. (RIA) 59197; October 22, 1959Harold Druse, Esq., 7-9 Watchung... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604429/ | DEBORAH A. PURNELL, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Purnell v. CommissionerDocket Nos. 19693-84, 6444-85, 18435-85, 18876-85, 20441-85United States Tax CourtT.C. Memo 1992-289; 1992 Tax Ct. Memo LEXIS 305; 63 T.C.M. (CCH) 3037; May 18, 1992, Filed *305 Decisions will be entered fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604431/ | BETTY ROGERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BETTY ROGERS, O. N. BEASLEY, OSCAR LAWLER, JAMES K. BLAKE, EXECUTORS OF THE ESTATE OF WILL ROGERS, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rogers v. CommissionerDocket Nos. 84895, 84896.United States Board of Tax ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604432/ | JAMES W. BAILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBailey v. CommissionerDocket No. 34618-87United States Tax CourtT.C. Memo 1989-674; 1989 Tax Ct. Memo LEXIS 674; 58 T.C.M. (CCH) 1030; T.C.M. (RIA) 89674; December 27, 1989Timothy J. Gillenwater, for the petitioner. Aubrey C. Brown, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604433/ | CROWN ZELLERBACH CORPORATION, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Crown Zellerbach Corp. v. CommissionerDocket Nos. 101161, 101162, 101163, 101164, 101165, 101166, 101167, 101168, 101169, 101170.United States Board of Tax Appeals43 B.T.A. 541; 1941 BTA LEXIS 1487; February 11, 1941, P... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604434/ | HILAIRE J. WITTENBRINK and KATHRYN M. WITTENBRINK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWittenbrink v. CommissionerDocket No. 212-79.United States Tax CourtT.C. Memo 1981-645; 1981 Tax Ct. Memo LEXIS 98; 42 T.C.M. (CCH) 1624; T.C.M. (RIA) 81645; November 4, 1981. *98 In Nov. 1975, P became emplo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604453/ | RONALD W. DAVENPORT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDavenport v. CommissionerDocket Nos. 8253-88, 33047-88United States Tax CourtT.C. Memo 1989-434; 1989 Tax Ct. Memo LEXIS 432; 57 T.C.M. (CCH) 1329; T.C.M. (RIA) 89434; August 16, 1989; As corrected August 17, 1989; As corrected September 6, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604455/ | Paul Small Artists, Ltd., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentPaul Small Artists, Ltd. v. CommissionerDocket No. 77663United States Tax Court37 T.C. 223; 1961 U.S. Tax Ct. LEXIS 33; November 17, 1961, Filed *33 Decision will be entered for the respondent. Capital Gain v. Ordinary Income. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470911/ | FILED
United States Court of Appeals
UNITED STATES COURT OF APPEALS Tenth Circuit
FOR THE TENTH CIRCUIT January 9, 2020
___... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604456/ | WAYNE E. STEVENSON AND MARILYN J. STEVENSON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Stevenson v. CommissionerDocket Nos. 15671-81, 10897-82, 10898-82.United States Tax CourtT.C. Memo 1986-207; 1986 Tax Ct. Memo LEXIS 403; 51 T.C.M. (CCH) 1050; T.C.M. (RIA) 86207; May 21, 1986Robert A. Hut... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604457/ | Concetta McAllister v. Commissioner.McAllister v. CommissionerDocket No. 5210-67.United States Tax CourtT.C. Memo 1969-152; 1969 Tax Ct. Memo LEXIS 144; 28 T.C.M. (CCH) 765; T.C.M. (RIA) 69152; July 17, 1969, Filed Marvin Zevin, for the petitioner. Stanley J. Goldberg, for the respondent. FEATHERSTONMemorandum Finding... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604458/ | ESTATE OF AMANDA E. KLAFTER, DECEASED, AMERICAN NATIONAL BANK AND TRUST COMPANY OF CHICAGO, LOIS K. SCHUBERT AND LEONARD SCHANFIELD, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Estate of Klafter v. CommissionerDocket No. 3387-71United States Tax CourtT.C. Memo 1973-230; 1973 Tax Ct. Memo LE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604460/ | Hazel V. Fulton v. Commissioner.Fulton v. CommissionerDocket Nos. 22963 and 23538.United States Tax Court1950 Tax Ct. Memo LEXIS 169; 9 T.C.M. (CCH) 527; T.C.M. (RIA) 50147; June 23, 1950*169 Stephen Love, Esq., 134 N. LaSalle St., Chicago, Ill., for the petitioner. Paul Levin, Esq., for the respondent. TURNER Memora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604461/ | CENTRAL UNITED NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Central United Nat'l Bank v. CommissionerDocket Nos. 69212, 71063.United States Board of Tax Appeals33 B.T.A. 588; 1935 BTA LEXIS 732; November 27, 1935, Promulgated *732 A taxpayer on the accrual basis of accounting, accrued tax... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604462/ | WILLIAM NORMAN AND PHYLLIS JANE MILNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMilner v. CommissionerDocket No. 13124-88United States Tax CourtT.C. Memo 1991-464; 1991 Tax Ct. Memo LEXIS 513; 62 T.C.M. (CCH) 791; T.C.M. (RIA) 91464; September 24, 1991, Filed *513 William Norman Milner, pro se. Mary... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604463/ | T. T. RUDOLPH AND E. L. RUDOLPH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rudolph v. CommissionerDocket Nos. 4570, 4571.United States Board of Tax Appeals6 B.T.A. 265; 1927 BTA LEXIS 3567; February 19, 1927, Promulgated *3567 Where the assets of a corporation were distributed to the stockholders as... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604464/ | ELIZABETH G. AUGUSTUS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Augustus v. CommissionerDocket No. 96061.United States Board of Tax Appeals40 B.T.A. 1201; 1939 BTA LEXIS 745; December 20, 1939, Promulgated *745 1. Petitioner acquired certain real and personal property by bequest, devise, or inherit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604466/ | WASHINGTON ELECTRIC SUPPLY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Washington Electric Supply Co. v. CommissionerDocket No. 19510.United States Board of Tax Appeals9 B.T.A. 1399; 1928 BTA LEXIS 4222; January 18, 1928, Promulgated *4222 Held, that the respondent correctly computed petitioner's i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604438/ | Nettie Weininger v. Commissioner.Weininger v. CommissionerDocket No. 57070.United States Tax CourtT.C. Memo 1957-175; 1957 Tax Ct. Memo LEXIS 76; 16 T.C.M. (CCH) 786; T.C.M. (RIA) 57175; September 20, 1957*76 Eugene O. Cobert, Esq., 50 Broad Street, New York, N. Y., for the petitioner. William F. Chapman, Esq., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604439/ | HARVEY S. STRASSBURGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Strassburger v. CommissionerDocket No. 82562.United States Board of Tax Appeals37 B.T.A. 881; 1938 BTA LEXIS 974; May 17, 1938, Promulgated *974 Petitioner was a member of an "employees' trust" of the character described and dealt with... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604442/ | HENRY CAPPELLINI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SERAFINO CINCI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GUIDO FUNARI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cappellini v. CommissionerDocket Nos. 25926-25928.United States Board of Tax Appeals14 B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604443/ | AMERICAN FOUNDERS CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FOUNDERS GENERAL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. AMERICAN FOUNDERS OFFICE BUILDING, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. AMERICAN FOUNDERS CORPORATION (T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604444/ | Harold E. Jahn and Mary Jahn, Petitioners v. Commissioner of Internal Revenue, RespondentJahn v. CommissionerDocket No. 5276-69United States Tax Court58 T.C. 452; 1972 U.S. Tax Ct. LEXIS 108; 42 Oil & Gas Rep. 502; June 12, 1972, Filed *108 Decision will be entered for the respondent. Petitioners owned a farm in Michi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604445/ | EMILY J. PRATT AND CHARLOTTE W. CADWALADER, EXECUTRICES OF THE LAST WILL AND TESTAMENT OF JOSEPHINE K. WILSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pratt v. CommissionerDocket No. 25729.United States Board of Tax Appeals18 B.T.A. 377; 1929 BTA LEXIS 2066; November 29, 1929, Promulgated *2066 Tr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604446/ | MARY M. SHEA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Shea v. CommissionerDocket No. 61544.United States Board of Tax Appeals31 B.T.A. 513; 1934 BTA LEXIS 1081; November 1, 1934, Promulgated *1081 This Board has no jurisdiction of a proceeding brought by a life tenant in her individual capacity, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604447/ | Norman R. Williamsen, Jr., and Ann Williamsen, His Wife, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentWilliamsen v. CommissionerDocket Nos. 65113, 65130, 65131, 65241, 65359, 66017, 66085, 66943, 69189United States Tax Court32 T.C. 154; 1959 U.S. Tax Ct. LEXIS 191; April 20, 1959, Filed *191 De... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604449/ | Edwin H. Frazee and Mabel G. Frazee, Petitioners v. Commissioner of Internal Revenue, RespondentFrazee v. CommissionerDocket Nos. 27995-89, 27996-89United States Tax Court98 T.C. 554; 1992 U.S. Tax Ct. LEXIS 41; 98 T.C. No. 37; May 4, 1992, Filed *41 Decisions will be entered under Rule 155. Ps transferred improved re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604451/ | SAN JOAQUIN FRUIT & INVESTMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.San Joaquin Fruit & Inv. Co. v. CommissionerDocket Nos. 6988, 6989, 20801.United States Board of Tax Appeals16 B.T.A. 1290; 1929 BTA LEXIS 2420; June 29, 1929, Promulgated *2420 Held, that there is no deficiency for the year... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604452/ | ELDON D. BRINLEY AND MARY ALICE BRINLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrinley v. CommissionerDocket No. 28349-81.United States Tax CourtT.C. Memo 1983-408; 1983 Tax Ct. Memo LEXIS 373; 46 T.C.M. (CCH) 734; T.C.M. (RIA) 83408; July 18, 1983. *374 Eldon D. Brinley and Mary Alice Brinley, p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604654/ | CHARLES V. FELLRATH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFellrath v. CommissionerDocket No. 15197-79.United States Tax CourtT.C. Memo 1981-476; 1981 Tax Ct. Memo LEXIS 272; 42 T.C.M. (CCH) 939; T.C.M. (RIA) 81476; August 31, 1981. Charles V. Fellrath, pro se. Larry D. Anderson, for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604655/ | Monroe Coal Mining Company, Petitioner, v. Commissioner of Internal Revenue, RespondentMonroe Coal Mining Co. v. CommissionerDocket No. 7322United States Tax Court7 T.C. 1334; 1946 U.S. Tax Ct. LEXIS 16; December 12, 1946, Promulgated *16 Decision will be entered under Rule 50. 1. A coal mining company, having elected... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/389283/ | 646 F.2d 127
John Paul JONES, Jr., Appellant,v.K. R. PURVIS, Appellee.
No. 78-6046.
United States Court of Appeals,Fourth Circuit.
Argued March 4, 1980.Decided April 7, 1981.
Ralph S. Spritzer, Philadelphia, Pa., for appellant.
Jerry P. Slonaker, Asst. Atty. Gen., Richmond, Va. (Marshall Coleman, Atty. Gen. of Va., R... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4604553/ | ABBEVILLE COTTON MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Abbeville Cotton Mills v. CommissionerDocket No. 11903United States Board of Tax Appeals10 B.T.A. 646; 1928 BTA LEXIS 4061; February 10, 1928, Promulgated *4061 Market price of raw cotton as used by the petitioner in valuing its invent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604554/ | Barry Meneguzzo, Petitioner, v. Commissioner of Internal Revenue, RespondentMeneguzzo v. CommissionerDocket No. 470-63United States Tax Court43 T.C. 824; 1965 U.S. Tax Ct. LEXIS 114; March 18, 1965, Filed March 18, 1965, Filed *114 Decision will be entered under Rule 50. 1. Petitioner, a waiter, failed to keep adequat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604555/ | CHAMPION MILLING AND GRAIN COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Champion Milling & Grain Co. v. CommissionerDocket No. 102106.United States Board of Tax Appeals45 B.T.A. 988; 1941 BTA LEXIS 1044; December 10, 1941, Promulgated *1044 Under article 5 of a mortgage trust deed executed in 1... | 01-04-2023 | 11-20-2020 |
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