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https://www.courtlistener.com/api/rest/v3/opinions/2607278/ | 903 P.2d 1214 (1995)
Annette Y. LYONS, Plaintiff-Appellee and Cross-Appellant,
v.
TEAMSTERS LOCAL UNION NO. 961, Defendant and Third-Party Plaintiff-Appellant and Cross-Appellee,
v.
Derl FORBIS, Third-Party Defendant and Counterclaimant-Appellee.
No. 93CA1915.
Colorado Court of Appeals, Div. IV.
August 10, 1995.
*1217 ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4470953/ | UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 17-1887
CRISELL SEGUIN,
Petitioner,
v.
UNITED STATES DEPARTMENT OF LABOR, ADMINISTRATIVE REVIEW
BOARD, representing the United States Se... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4470955/ | NOT RECOMMENDED FOR PUBLICATION
File Name: 20a0010n.06
Case No. 19-3445
UNITED STATES COURT OF APPEALS FILED
FOR THE SIXTH CIRCUIT Jan... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604688/ | JACK RANDELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRandell v. CommissionerDocket No. 5796-93United States Tax CourtT.C. Memo 1995-98; 1995 Tax Ct. Memo LEXIS 100; 69 T.C.M. (CCH) 2046; March 9, 1995, Filed *100 For petitioner: Jared J. Scharf. For respondent: Roland Barral, William L. Blagg, and C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604692/ | KENNETH D. ROUGHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoughen v. CommissionerDocket No. 2457-84.United States Tax CourtT.C. Memo 1987-461; 1987 Tax Ct. Memo LEXIS 457; 54 T.C.M. (CCH) 510; T.C.M. (RIA) 87461; September 14, 1987. Kenneth D. Roughen, pro se. KORNERMEMORANDUM OPINION KORNER, Judg... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604693/ | STATE LINE & SULLIVAN RAILROAD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.State L. & S. R. Co. v. CommissionerDocket No. 100121.United States Board of Tax Appeals44 B.T.A. 1114; 1941 BTA LEXIS 1229; July 29, 1941, Promulgated *1229 Petitioner, the owner of railroad properties in Pennsylvania, con... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604695/ | HECTOR MCGOWAN CURREN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Curren v. CommissionerDocket No. 81826.United States Board of Tax Appeals34 B.T.A. 946; 1936 BTA LEXIS 626; August 14, 1936, Promulgated *626 Petitioner, an attorney, pursuant to a New York statute, was appointed counsel to the county c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604696/ | New York Trust Company, Trustee and Transferee of the Estate of Louise Farnam Wilson, Petitioner, v. Commissioner of Internal Revenue, Respondent. The Union & New Haven Trust Co., Trustee and Transferee of the Estate of Louise Farnam Wilson, Petitioner, v. Commissioner of Internal Revenue, RespondentNew York Trust Co.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604697/ | ESTATE OF CLINT M. SMITH, DECEASED, DONNA J. SMITH, INDEPENDENT EXECUTRIX and DONNA J. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Smith v. CommissionerDocket No. 8456-75United States Tax CourtT.C. Memo 1977-433; 1977 Tax Ct. Memo LEXIS 7; 36 T.C.M. (CCH) 1770; T.C.M. (RIA) 770433; Decem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604700/ | CORINNE PORTER SCRUGGS, ADMINISTRATRIX OF THE ESTATE OF J. D. SCRUGGS, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Scruggs v. CommissionerDocket No. 69796.United States Board of Tax Appeals29 B.T.A. 1102; 1934 BTA LEXIS 1422; February 14, 1934, Promulgated *1422 Where a notice of deficiency i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604702/ | Ingle Coal Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentIngle Coal Corp. v. CommissionerDocket No. 10794United States Tax Court10 T.C. 1199; 1948 U.S. Tax Ct. LEXIS 143; June 28, 1948, Promulgated *143 Decision will be entered for the respondent. On the record, held:(1) The contested payment... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604704/ | C. Harry Blunt v. Commissioner. C. Harry Blunt and Anne Blunt v. Commissioner.Blunt v. CommissionerDocket Nos. 392-62, 393-62.United States Tax CourtT.C. Memo 1966-280; 1966 Tax Ct. Memo LEXIS 1; 25 T.C.M. (CCH) 1445; T.C.M. (RIA) 660280; December 30, 1966Gene F. Reardon, for the petitioners. Richard J. Shipley, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604705/ | James A. Warren and Marsha S. Warren v. Commissioner.Warren v. CommissionerDocket No. 7081-65.United States Tax CourtT.C. Memo 1968-193; 1968 Tax Ct. Memo LEXIS 111; 27 T.C.M. (CCH) 940; T.C.M. (RIA) 68193; August 29, 1968. Filed James A. Warren, pro se, 19 Elm St., Coxsackie, N. Y. Lawrence Shongut, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604706/ | William Galindos v. Commissioner.Galindos v. CommissionerDocket No. 56053.United States Tax CourtT.C. Memo 1955-89; 1955 Tax Ct. Memo LEXIS 253; 14 T.C.M. (CCH) 303; T.C.M. (RIA) 55089; April 14, 1955*253 Robert C. Whitley, Esq., for the respondent. KERN Memorandum Findings of Fact and Opinion KERN, Judge: Respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604707/ | William J. Beer and Dora Beer, Petitioners v. Commissioner of Internal Revenue, RespondentBeer v. CommissionerDocket Nos. 2988-72, 8187-73, 4479-74United States Tax Court64 T.C. 879; 1975 U.S. Tax Ct. LEXIS 83; August 18, 1975, Filed *83 Decisions will be entered for the respondent. Held, petitioner, a Michigan State ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604708/ | NIGHT HAWK LEASING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Night Hawk Leasing Co. v. CommissionerDocket Nos. 34087, 45273, 46248.United States Board of Tax Appeals19 B.T.A. 258; 1930 BTA LEXIS 2437; March 13, 1930, Promulgated *2437 1. Where the petitioner obtained without cost a lease to min... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604709/ | Harry M. Solomon v. Commissioner.Solomon v. CommissionerDocket No. 27136.United States Tax Court1952 Tax Ct. Memo LEXIS 111; 11 T.C.M. (CCH) 866; T.C.M. (RIA) 52253; August 15, 1952*111 Richard E. Thigpen, Esq., 1903 Liberty Life Bldg., Charlotte, N. C., for the petitioner. Paul E. Waring, Esq., for the respondent. L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604710/ | APPEAL OF DICKERMAN & ENGLIS, INC.Dickerman & Englis, Inc. v. CommissionerDocket No. 4928.United States Board of Tax Appeals4 B.T.A. 447; 1926 BTA LEXIS 2271; July 28, 1926, Decided *2271 Maxwell Goldstein, Esq., for the petitioner. J. Arthur Adams, Esq., for the Commissioner. *447 Before GRAUPNER, 1 TRAMMELL, and P... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604726/ | Estate of Arthur W. Hellstrom, Deceased, Selma M. Hellstrom, Executrix and Selma M. Hellstrom, Individually, Petitioners, v. Commissioner of Internal Revenue, RespondentHellstrom v. CommissionerDocket No. 52812United States Tax Court24 T.C. 916; 1955 U.S. Tax Ct. LEXIS 115; August 19, 1955, Filed *115 Decision will be ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604727/ | Nino Sanzogno, Petitioner v. Commissioner of Internal Revenue, RespondentSanzogno v. CommissionerDocket No. 2278-70United States Tax Court60 T.C. 947; 1973 U.S. Tax Ct. LEXIS 53; 60 T.C. No. 99; September 20, 1973, Filed *53 Decision will be entered for the petitioner. Petitioner, an Italian citizen, filed U.S. Depart... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604728/ | Emerson R. Miller and Mary McClure Miller v. Commissioner.Miller v. CommissionerDocket No. 83723.United States Tax CourtT.C. Memo 1960-267; 1960 Tax Ct. Memo LEXIS 24; 19 T.C.M. (CCH) 1487; T.C.M. (RIA) 60267; December 12, 1960*24 1. Held, contributions to an irrevocable trust, the funds of which must ultimately go to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604729/ | EDWARD S. ZORN and ROSETTA ZORN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Zorn v. CommissionerDocket Nos. 3629-73, 3690-73, 3691-73, 3692-73, and 3693-73.United States Tax CourtT.C. Memo 1976-241; 1976 Tax Ct. Memo LEXIS 163; 35 T.C.M. (CCH) 1048; T.C.M. (RIA) 760241; August 4, 1976, Filed ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604730/ | PARSHALL CHRISTIAN ORDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Parshall Christian Order v. CommissionerDocket No. 19931-81X.United States Tax CourtT.C. Memo 1983-11; 1983 Tax Ct. Memo LEXIS 774; 45 T.C.M. (CCH) 488; T.C.M. (RIA) 83011; January 10, 1983. *774 Held: Respondent's determination that ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604731/ | Franklin Clayton, Transferee of C.T.M., Inc., Formerly Clawson Transit Mix, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; Milan Uzelac, Transferee of C.T.M., Inc., Formerly Clawson Transit Mix, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentClayton v. CommissionerDocket Nos. 3040-68... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604732/ | BISSO FERRY CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bisso Ferry Co. v. CommissionerDocket No. 11269.United States Board of Tax Appeals8 B.T.A. 1104; 1927 BTA LEXIS 2719; October 31, 1927, Promulgated *2719 A. A. Moreno, Esq., for the petitioner. M. N. Fisher, Esq, for the respondent. MA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604733/ | Cromwell Corporation, et al., 1 Petitioner, v. Commissioner of Internal Revenue, RespondentCromwell Corp. v. CommissionerDocket Nos. 93889, 93890, 93891United States Tax Court43 T.C. 313; 1964 U.S. Tax Ct. LEXIS 8; December 11, 1964, Filed December 11, 1964, Filed *8 Decisions will be entered under Rule 50. Four indiv... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604734/ | MARTHA H. REYBINE, EXECUTRIX OF THE LAST WILL AND TESTAMENT OF ALPHEUS REYBINE, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Reybine v. CommissionerDocket No. 60660.United States Board of Tax Appeals31 B.T.A. 314; 1934 BTA LEXIS 1120; October 12, 1934, Promulgated *1120 The decedent, after cre... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604735/ | Robert W. Teskey, Petitioner, v. Commissioner of Internal Revenue, RespondentTeskey v. CommissionerDocket No. 63852United States Tax Court30 T.C. 456; 1958 U.S. Tax Ct. LEXIS 174; May 29, 1958, Filed *174 Decision will be entered for the respondent. A citizen of the United States, employed as a radio operator on a ves... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604736/ | George N. and Lillian Soffron, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentSoffron v. CommissionerDocket Nos. 78117, 78118, 78119, 78120United States Tax Court35 T.C. 787; 1961 U.S. Tax Ct. LEXIS 221; February 24, 1961, Filed *221 Decisions will be entered for the respondent. Petitioners, eac... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604737/ | SILAS H. BURNHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES STUART, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE W. HOLMES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burnham v. CommissionerDocket Nos. 53795 - 53797.United States Board of Tax Appeals2... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604753/ | KATHLEEN M. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliams v. CommissionerDocket No. 6868-75.United States Tax CourtT.C. Memo 1979-166; 1979 Tax Ct. Memo LEXIS 355; 38 T.C.M. (CCH) 718; T.C.M. (RIA) 79166; April 30, 1979, Filed *355 Held: Petitioner is liable for tax on one-half of the com... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604754/ | Estate of George A. McDevitt, Deceased, Estelle L. McDevitt, Temporary Administratrix v. Commissioner. Estate of George A. McDevitt, Deceased, Estelle L. McDevitt, Temporary Administratrix, and Estelle L. McDevitt, Individually v. Commissioner.Estate of George A. McDevitt v. CommissionerDocket Nos. 34253, 34254, 34255.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604755/ | Corn Products Company (Formerly Corn Products Refining Company), Petitioner, v. Commissioner of Internal Revenue, RespondentCorn Products Co. v. CommissionerDocket Nos. 31611, 79743United States Tax Court36 T.C. 969; 1961 U.S. Tax Ct. LEXIS 79; September 13, 1961, Filed *79 Decisions will be entered for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3265230/ | The Honorable Scott Ferguson State Representative 200 South Rhodes, Suite B West Memphis, Arkansas 72301
Dear Representative Ferguson:
This is in response to your request for an opinion on the following question:
If city employees are told when hired that they will receive a pension after a designated term of employm... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4604756/ | THE PITTSBURGH & WEST VIRGINIA RAILWAY COMPANY, AS SUCCESSOR TO WEST SIDE BELT RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE PITTSBURGH & WEST VIRGINIA RAILWAY COMPANY, AS SUCCESSOR TO WABASH-PITTSBURGH TERMINAL RAILWAY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESP... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604758/ | Libero P. Baldarelli and Rita I. Baldarelli, Petitioners v. Commissioner of Internal Revenue, Respondent; Jack H. and Erlene Shaffer, Petitioners v. Commissioner of Internal Revenue, RespondentBaldarelli v. CommissionerDocket Nos. 3338-70, 3482-70United States Tax Court61 T.C. 44; 1973 U.S. Tax Ct. LEXIS 41; 61 T.C. No... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604759/ | OAK WOODS CEMETERY ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Oak Woods Cemetery Asso. v. CommissionerDocket No. 7956.United States Board of Tax Appeals6 B.T.A. 1003; 1927 BTA LEXIS 3350; April 25, 1927, Promulgated *3350 Computation of the "wastage allowance" allocable to cemetery lots s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653590/ | Nebraska Supreme Court Online Library
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01/22/2021 09:09 AM CST
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https://www.courtlistener.com/api/rest/v3/opinions/4604760/ | KENNETH D. HERNDON AND TONYA HERNDON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHerndon v. CommissionerDocket No. 4262-80.United States Tax CourtT.C. Memo 1986-230; 1986 Tax Ct. Memo LEXIS 372; 51 T.C.M. (CCH) 1144; T.C.M. (RIA) 86230; June 9, 1986. J. R. Blumrosen, for the petitioners. A. Shawn Noona... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653593/ | Nebraska Supreme Court Online Library
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01/22/2021 09:09 AM CST
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https://www.courtlistener.com/api/rest/v3/opinions/4653594/ | Nebraska Supreme Court Online Library
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01/22/2021 09:09 AM CST
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https://www.courtlistener.com/api/rest/v3/opinions/4653595/ | Nebraska Supreme Court Online Library
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https://www.courtlistener.com/api/rest/v3/opinions/4604764/ | C. HOWARD HUNT PEN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.C. Howard Hunt Pen Co. v. CommissionerDocket No. 10437.United States Board of Tax Appeals10 B.T.A. 900; 1928 BTA LEXIS 4008; February 20, 1928, Promulgated *4008 1. The evidence fails to prove that intangible property consisting of a ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604769/ | NATIONAL GRANGE MUTUAL LIABILITY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Grange Mut. Liability Co. v. CommissionerDocket No. 73099.United States Board of Tax Appeals31 B.T.A. 666; 1934 BTA LEXIS 1054; November 21, 1934, Promulgated *1054 1. Under section 103(11) of the Revenue Ac... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604770/ | Michael F. Perrett and Mari M. Perrett, Petitioners v. Commissioner of Internal Revenue, RespondentPerrett v. CommissionerDocket Nos. 4446-74, 5900-76United States Tax Court74 T.C. 111; 1980 U.S. Tax Ct. LEXIS 144; April 24, 1980, Filed *144 Decision will be entered for the respondent in docket No. 4446-74.Decision wil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604772/ | G. E. JORDAN, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jordan v. CommissionerDocket No. 63656.United States Board of Tax Appeals28 B.T.A. 372; 1933 BTA LEXIS 1139; June 13, 1933, Promulgated *1139 Held, the petitioner is an association taxable as a corporation. W. W. Spalding, Esq., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653598/ | Nebraska Supreme Court Online Library
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01/22/2021 09:09 AM CST
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https://www.courtlistener.com/api/rest/v3/opinions/4653599/ | Nebraska Supreme Court Online Library
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01/22/2021 09:09 AM CST
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307 Nebraska Reports
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https://www.courtlistener.com/api/rest/v3/opinions/4604773/ | Estate of Yale C. Holland, Deceased, Gertrude Capser Holland, Executrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Holland v. CommissionerDocket No. 4226-73United States Tax Court64 T.C. 499; 1975 U.S. Tax Ct. LEXIS 119; June 30, 1975, Filed *119 Decision will be entered under Rule 155. Deced... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653597/ | Nebraska Supreme Court Online Library
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https://www.courtlistener.com/api/rest/v3/opinions/4604774/ | LILLIE V. KOHN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ACHILLES H. KOHN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kohn v. CommissionerDocket Nos. 16477, 16478.United States Board of Tax Appeals16 B.T.A. 662; 1929 BTA LEXIS 2541; May 24, 1929, Promulgated *2541 Loss held proper... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604775/ | Ellis M. Brydia and Thelma M. Brydia v. Commissioner.Brydia v. CommissionerDocket No. 2387-68.United States Tax CourtT.C. Memo 1970-147; 1970 Tax Ct. Memo LEXIS 213; 29 T.C.M. (CCH) 640; T.C.M. (RIA) 70147; June 9, 1970, Filed Peter J. Ressler, 1601 N. Front, Harrisburg, Pa., for the petitioners. Howard W. Gordon, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604777/ | Carter Coal Company (Delaware) v. Commissioner.Carter Coal Co. v. CommissionerDocket No. 30000.United States Tax Court1951 Tax Ct. Memo LEXIS 103; 10 T.C.M. (CCH) 858; T.C.M. (RIA) 51268; September 12, 1951*103 Roswell Magill, Esq., 15 Broad St., New York, N. Y., and Albert Rosenblum, Esq., for the petitioner. Conway ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604778/ | MAX R. McLEMORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcLemore v. CommissionerDocket No. 17730-82.United States Tax CourtT.C. Memo 1984-41; 1984 Tax Ct. Memo LEXIS 633; 47 T.C.M. (CCH) 961; T.C.M. (RIA) 84041; January 24, 1984. Max R. McLemore, pro se. John B. Franklin, for the respondent. FAYME... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604781/ | H. G. BUTLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Butler v. CommissionerDocket No. 100793.United States Board of Tax Appeals43 B.T.A. 1005; 1941 BTA LEXIS 1423; March 18, 1941, Promulgated *1423 In 1934 petitioner leased mineral rights from X, with an option to purchase the rights in 5 years fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604783/ | ESTATE OF FRANCIS M. RONK, JR., DECEASED, JUDITH ANN RONK, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF FRANCIS MARION RONK, JR., DECEASED HUNTINGTON NATIONAL BANK OF COLUMBUS, TRANSFEREE, TRUSTEE AND BENEFICIARY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Ron... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604784/ | SCHNEIDER INTERESTS, L.P., RUSS SCHNEIDER FARMS, L.L.C., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchneider Interests, L.P. v. Comm'rNo. 200-02United States Tax Court119 T.C. 151; 2002 U.S. Tax Ct. LEXIS 45; 119 T.C. No. 8; September 30, 2002, Filed An appropriate order will be iss... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604786/ | COLUMBIA RIVER PAPER MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Columbia River Paper Mills v. CommissionerDocket No. 97938.United States Board of Tax Appeals43 B.T.A. 104; 1940 BTA LEXIS 848; December 18, 1940, Promulgated *848 A taxpayer in the accrual basis is entitled to deduct from gross in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604787/ | HIRAM S. NORTON AND GEORGE H. NORTON, EXECUTORS, ESTATE OF JAMES E. NORTON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Norton v. CommissionerDocket No. 19038.United States Board of Tax Appeals16 B.T.A. 1115; 1929 BTA LEXIS 2443; June 24, 1929, Promulgated *2443 1. Valuation of a contract for the sal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604788/ | M. P. STURDIVANT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT,Sturdivant v. CommissionerDocket No. 47105.United States Board of Tax Appeals23 B.T.A. 1385; 1931 BTA LEXIS 1717; August 31, 1931, Promulgated *1717 Loss resulting from making good s guarantee of credit extended to a bank was not a capital l... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604789/ | William K. Price, III, and Virginia H. Price, Husband and Wife v. Commissioner.Price v. CommissionerDocket No. 82213.United States Tax CourtT.C. Memo 1961-173; 1961 Tax Ct. Memo LEXIS 174; 20 T.C.M. (CCH) 886; T.C.M. (RIA) 61173; June 15, 1961*174 Petitioner spent $958.62 for the support of his minor son in 1956. Held... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604751/ | George C. Reeves and Elsie B. Reeves v. Commissioner.Reeves v. CommissionerDocket No. 55417.United States Tax CourtT.C. Memo 1956-76; 1956 Tax Ct. Memo LEXIS 219; 15 T.C.M. (CCH) 394; T.C.M. (RIA) 56076; March 29, 1956*219 Held, that loss deductions claimed by the petitioners in their individual tax returns for the ye... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604791/ | Kenneth J. Horn and Vickie L. Horn, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentHorn v. CommissionerDocket Nos. 25579-84, 36405-84, 36866-84, 7242-85United States Tax Court90 T.C. 908; 1988 U.S. Tax Ct. LEXIS 61; 90 T.C. No. 60; May 10, 1988; As amended May 25, 1988; As amended May 31, 1988 May... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604792/ | Austin B. Taylor v. Commissioner. Polly Davis Taylor v. Commissioner.Taylor v. CommissionerDocket Nos. 5604, 5605.United States Tax Court1945 Tax Ct. Memo LEXIS 239; 4 T.C.M. (CCH) 380; T.C.M. (RIA) 45125; April 12, 1945*239 Austin B. Taylor, pro se. Donald P. Chehock, Esq., for the respondent. HARRON Memorandum Fin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653600/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
01/22/2021 09:09 AM CST
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Nebraska Supreme Court Advance Sheets
307 Nebraska Reports
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4604793/ | HENRY G. BENDER and ELIZABETH BENDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Bender v. CommissionerDocket No. 7792-74.United States Tax CourtT.C. Memo 1976-161; 1976 Tax Ct. Memo LEXIS 240; 35 T.C.M. (CCH) 718; T.C.M. (RIA) 760161; May 24, 1976, Filed Norman S. Carr, for the petitioners. John P. G... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604794/ | NOCONA COTTON SEED OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Nocona Cotton Seed Oil Co. v. CommissionerDocket No. 97526.United States Board of Tax Appeals42 B.T.A. 1172; 1940 BTA LEXIS 891; November 8, 1940, Promulgated *891 Petitioner's entire physical property was sold to an individua... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604795/ | NICHOLAS C. AND MOLLY G. PATTERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPatterson v. CommissionerDocket No. 4169-78.United States Tax CourtT.C. Memo 1981-43; 1981 Tax Ct. Memo LEXIS 703; 41 T.C.M. (CCH) 807; T.C.M. (RIA) 81043; February 2, 1981. William Lee Fergus, for the petitioners. Osmun R.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604797/ | Joseph J. Mattes v. Commissioner.Mattes v. CommissionerDocket No. 21117.United States Tax Court1949 Tax Ct. Memo LEXIS 115; 8 T.C.M. (CCH) 708; T.C.M. (RIA) 49194; August 10, 1949*115 Joseph J. Mattes, 5701 S. Narragansett, Ave., Chicago 38, Ill., pro se. D. F. Long, Esq., for the respondent. HARLAN Memorandum Findi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604799/ | ROY E. AND KATHLEEN A. McALISTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcAlister v. CommissionerDocket Nos. 17820-81, 16290-85.United States Tax CourtT.C. Memo 1989-177; 1989 Tax Ct. Memo LEXIS 168; 57 T.C.M. (CCH) 166; T.C.M. (RIA) 89177; April 18, 1989. Roy E. McAlister, pro se. David W. Otto, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604800/ | William Catlin, Sr. v. Commissioner.Catlin v. CommissionerDocket No. 5901.United States Tax Court1946 Tax Ct. Memo LEXIS 204; 5 T.C.M. (CCH) 317; T.C.M. (RIA) 46106; April 29, 1946Wm. T. Rogers, Esq., and John W. Donahoo, Esq., 801 Florida National Bank Bldg., Jacksonville, Fla., for the petitioner. Edward L. Potter, E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604804/ | Nathan Cummings and Joanne T. Cummings, Petitioners v. Commissioner of Internal Revenue, RespondentCummings v. CommissionerDocket No. 2653-71United States Tax Court60 T.C. 91; 1973 U.S. Tax Ct. LEXIS 143; 60 T.C. No. 11; April 23, 1973, Filed *143 Decision will be entered for the petitioners. P was a director and shar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604805/ | DAVID B. STEELE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSteele v. CommissionerDocket No. 29459-82.United States Tax CourtT.C. Memo 1984-39; 1984 Tax Ct. Memo LEXIS 631; 47 T.C.M. (CCH) 956; T.C.M. (RIA) 84039; January 24, 1984. David B. Steele, pro se. William H. Quealy, Jr., for the respondent. F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604806/ | Allen F. Labay and Genevieve M. Labay, Petitioners v. Commissioner of Internal Revenue, RespondentLabay v. CommissionerDocket No. 3868-69United States Tax Court55 T.C. 6; 1970 U.S. Tax Ct. LEXIS 58; October 5, 1970, Filed *58 Decision will be entered for the respondent. Held: 1. Petitioners are not entitled to deducti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604807/ | APPEALS OF W. H. ROBERTS AND J. J. HILL.Roberts v. CommissionerDocket Nos. 6017, 6018.United States Board of Tax Appeals4 B.T.A. 1157; 1926 BTA LEXIS 2056; September 28, 1926, Decided *2056 The mere stipulation that certain expenditures were "development expenses" is not sufficient to change the ruling of the Commissi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604810/ | Appeal of THE HOTEL DE FRANCE CO.Hotel de France Co. v. CommissionerDocket No. 58.United States Board of Tax Appeals1 B.T.A. 28; 1924 BTA LEXIS 269; October 27, 1924, decided Submitted October 13, 1924. *269 Exhaustion of a leasehold acquired by a corporation in 1918 for capital stock is based upon the value of the s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604811/ | Jesse B. Elwood and Rose L. Elwood, Petitioners v. Commissioner of Internal Revenue, RespondentElwood v. CommissionerDocket No. 4172-76United States Tax Court72 T.C. 264; 1979 U.S. Tax Ct. LEXIS 127; April 30, 1979, Filed *127 Decision will be entered under Rule 155. Held, depreciation is not an expense paid for purpo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604813/ | DENIS BRODY AND CAROL BRODY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrody v. CommissionerDocket No. 15934-86.United States Tax CourtT.C. Memo 1988-203; 1988 Tax Ct. Memo LEXIS 226; 55 T.C.M. (CCH) 808; T.C.M. (RIA) 88203; May 5, 1988. Scott A. Brody, for the petitioners. Theodore R. Leighton, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604814/ | Justin Popa, Petitioner v. Commissioner of Internal Revenue, RespondentPopa v. CommissionerDocket No. 3144-78United States Tax Court73 T.C. 130; 1979 U.S. Tax Ct. LEXIS 33; October 22, 1979, Filed *33 Decision will be entered under Rule 155. Petitioner maintained a home in Saigon. While he was away on a short busines... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604815/ | James A. Dooley and Virginia P. Dooley v. Commissioner.Dooley v. CommissionerDocket No. 85757.United States Tax CourtT.C. Memo 1962-305; 1962 Tax Ct. Memo LEXIS 2; 21 T.C.M. (CCH) 1633; T.C.M. (RIA) 62305; December 31, 1962John F. Kelly, Esq., for the petitioners. Joel Yonover, Esq., for the respondent. SCOTT Memorand... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604816/ | Jennie A. Peters, Petitioner, v. Commissioner of Internal Revenue, RespondentPeters v. CommissionerDocket No. 56566United States Tax Court26 T.C. 270; 1956 U.S. Tax Ct. LEXIS 192; May 16, 1956, Filed *192 Decision will be entered for the respondent. Sec. 117 (b) and (e), 1939 Code -- 1951 Amendments -- Capital Gains -... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604817/ | HOTEL DEMPSEY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hotel Dempsey Co. v. CommissionerDocket Nos. 16430, 26171, 27084.United States Board of Tax Appeals25 B.T.A. 666; 1932 BTA LEXIS 1477; February 29, 1932, Promulgated *1477 Affiliation denied upon the evidence. S. B. Pack, Esq., J. C. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604818/ | DANIEL C. POE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPoe v. CommissionerDocket No. 16736-82.United States Tax CourtT.C. Memo 1983-149; 1983 Tax Ct. Memo LEXIS 644; 45 T.C.M. (CCH) 1041; T.C.M. (RIA) 83149; March 21, 1983. Daniel C. Poe, pro se. Frank A. Falvo, for the respondent. DAWSONMEMORANDUM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604819/ | STEVEN G. AND ELAINE R. STROUBE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStroube v. Comm'rNo. 12628-07LUnited States Tax Court130 T.C. 257; 2008 U.S. Tax Ct. LEXIS 15; 130 T.C. No. 15; June 19, 2008, Filed*15 Respondent moves for summary judgment on a procedural issue as to whether petitioners' alleg... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604822/ | WYNETTE A. RAGSDALE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF EDWARD S. RAGSDALE, DECEASED and WYNETTE A. RAGSDALE, SURVIVING SPOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRagsdale v. CommissionerDocket Nos. 2158-80, 2159-80.United States Tax CourtT.C. Memo 1981-322; 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604823/ | INTERBOROUGH NEWS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Interborough News Co. v. CommissionerDocket No. 8170.United States Board of Tax Appeals6 B.T.A. 340; 1927 BTA LEXIS 3533; February 28, 1927, Promulgated *3533 C. A. Schultheis, for the petitioner. C. H. Curl Esq., for the respondent. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604824/ | LEON C. COBLENS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MAURICE U. CAHN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Coblens v. CommissionerDocket Nos. 50168, 50169.United States Board of Tax Appeals27 B.T.A. 215; 1932 BTA LEXIS 1100; December 6, 1932, Promulgated *1100 The petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604825/ | Paul R. Dougherty and Florence Dougherty v. Commissioner.Dougherty v. CommissionerDocket No. 744-69-SC.United States Tax CourtT.C. Memo 1970-42; 1970 Tax Ct. Memo LEXIS 316; 29 T.C.M. (CCH) 186; T.C.M. (RIA) 70042; February 17, 1970, filed *316 [Business expenses: Education: Assistant supervisor schools: Tour of forei... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604826/ | John J. Tyne, Jr. v. Commissioner.Tyne v. CommissionerDocket No. 80704.United States Tax CourtT.C. Memo 1961-335; 1961 Tax Ct. Memo LEXIS 15; 20 T.C.M. (CCH) 1713; T.C.M. (RIA) 61335; December 14, 1961John J. Tyne, Jr., pro se, 801 Lyman Ave., Oak Park, Ill. Nelson E. Shafer, Esq., for the respondent. FAYMemorandum Fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604829/ | Estate of Gregg Maxcy, Jessie L. Maxcy and Reverend George C. Stulting, Co-administrators, Petitioners v. Commissioner of Internal Revenue, Respondent. Estate of Hugh G. Maxcy, Jessie L. Maxcy and Reverend George C. Stulting, Co-executors, Petitioner v. Commissioner of Internal Revenue, Respondent.Estate of Maxcy v. Co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604830/ | Chowchilla Farms, Inc. v. Commissioner.Chowchilla Farms, Inc. v. CommissionerDocket No. 7545.United States Tax Court1946 Tax Ct. Memo LEXIS 12; 5 T.C.M. (CCH) 966; T.C.M. (RIA) 46263; December 13, 1946*12 Milton T. Farmer, Esq., John E. Brown, C.P.A., First Nat. Bank Bldg., Chicago, Ill., and William B. Elson, Jr., Es... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604831/ | Ethel M. Schmidt, Petitioner v. Commissioner of Internal Revenue, RespondentSchmidt v. CommissionerDocket No. 5824-67United States Tax Court55 T.C. 335; 1970 U.S. Tax Ct. LEXIS 28; November 24, 1970, Filed *28 Decision will be entered for the respondent. Petitioner owned 812 of 1,353 shares of Highland Co., a road con... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604833/ | JAMES DUGGAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MICHAEL DUGGAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Duggan v. CommissionerDocket Nos. 17208, 17209.United States Board of Tax Appeals18 B.T.A. 608; 1930 BTA LEXIS 2616; January 6, 1930, Promulgated *2616 1. DEATH OF AP... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604834/ | Ramsay E. Miller v. Commissioner.Miller v. CommissionerDocket No. 3835-70 SC.United States Tax CourtT.C. Memo 1972-9; 1972 Tax Ct. Memo LEXIS 247; 31 T.C.M. (CCH) 19; T.C.M. (RIA) 72009; January 11, 1972, Filed Charles L. Johnson, Capitol Tower, Salem, Ore., for the petitioner. Joseph M. Wetzel, for the respondent. DR... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604837/ | Margaret A. Lawinger, Petitioner v. Commissioner of Internal Revenue, RespondentLawinger v. Comm'rDocket No. 25955-92United States Tax Court103 T.C. 428; 1994 U.S. Tax Ct. LEXIS 67; 103 T.C. No. 23; September 1, 1994, Filed *67 Decision will be entered under Rule 155. P and her husband operated a beef farm in Wisconsi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604838/ | Estate of Daniel Gartling, Deceased, R. N. Weaver, Executor v. Commissioner.Estate of Daniel Gartling v. CommissionerDocket No. 8795.United States Tax Court1947 Tax Ct. Memo LEXIS 128; 6 T.C.M. (CCH) 879; T.C.M. (RIA) 47213; July 28, 1947*128 Decedent, more than 10 years prior to the taxable year 1941, acquired a thre... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604839/ | J. SKLAR MANUFACTURING COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.J. Sklar Mfg. Co. v. CommissionerDocket No. 42080.United States Board of Tax Appeals22 B.T.A. 1326; 1931 BTA LEXIS 1962; April 28, 1931, Promulgated *1962 A net loss sustained in 1923 by one member of an affiliated group ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604840/ | ARTHUR C. LEVERING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LEONARD M. LEVERING, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Levering v. CommissionerDocket Nos. 5657, 7906.United States Board of Tax Appeals5 B.T.A. 616; 1926 BTA LEXIS 2815; November 26, 1926, Decided *2815 Th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604842/ | A. J. Dalton v. Commissioner.Dalton v. CommissionerDocket No. 50393.United States Tax CourtT.C. Memo 1957-20; 1957 Tax Ct. Memo LEXIS 228; 16 T.C.M. (CCH) 96; T.C.M. (RIA) 57020; January 31, 1957*228 R. D. Davis, Esq., Box 1239, Ashland, Ky., for the petitioner. John C. Calhoun, Esq., for the respondent. TIETJENSMemo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604843/ | PETER W. HERBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHerby v. CommissionerDocket Nos. 10897-75, 2686-77.United States Tax CourtT.C. Memo 1978-119; 1978 Tax Ct. Memo LEXIS 397; 37 T.C.M. (CCH) 535; T.C.M. (RIA) 780119; March 27, 1978, Filed *397 Peter W. Herby, pro se. William Brackett, for the re... | 01-04-2023 | 11-20-2020 |
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