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https://www.courtlistener.com/api/rest/v3/opinions/4604844/ | P. Phillips, Petitioner, v. Commissioner of Internal Revenue, Respondent. Howard Phillips, Petitioner, v. Commissioner of Internal Revenue, Respondent. Della Phillips, Petitioner, v. Commissioner of Internal Revenue, RespondentPhillips v. CommissionerDocket Nos. 29723, 29724, 29725United States Tax Court17 T.C. 1027;... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4333190/ | EDWARD M. FIELDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFIELDS v. COMMISSIONERNo. 17174-98SUnited States Tax CourtT.C. Summary Opinion 2001-35; 2001 Tax Ct. Summary LEXIS 140; March 20, 2001, Filed 2001 Tax Ct. Summary LEXIS 140">*140 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION ... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4604853/ | MILDRED MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 9205-77.United States Tax CourtT.C. Memo 1980-136; 1980 Tax Ct. Memo LEXIS 450; 40 T.C.M. (CCH) 243; T.C.M. (RIA) 80136; April 23, 1980, Filed *450 Held, the deductibility of certain expenditures under secs. 162(a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604854/ | JACK B. KARLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKarlin v. CommissionerDocket No. 5978-90United States Tax CourtT.C. Memo 1990-496; 1990 Tax Ct. Memo LEXIS 550; 60 T.C.M. (CCH) 795; T.C.M. (RIA) 90496; September 18, 1990, Filed *550 An appropriate order will be issued and decision will be enter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604856/ | Marsan Realty Corp. v. Commissioner. David Levowitz and Lilian S. Levowitz v. Commissioner.Marsan Realty Corp. v. CommissionerDocket Nos. 92671-92673.United States Tax CourtT.C. Memo 1963-297; 1963 Tax Ct. Memo LEXIS 51; 22 T.C.M. (CCH) 1513; T.C.M. (RIA) 63297; October 29, 1963Martin D. Cohen, for the petitioners. Alv... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/883842/ | 928 P.2d 237 (1996)
Jean WENTZ, Plaintiff and Respondent,
v.
MONTANA POWER COMPANY, North American Energy Services, Rosebud County, Colstrip Medical Clinic, William C. Anderson, M.D., Carol Lands, P.A. and John Doe I through John Doe IV, Defendants and Appellants.
No. 96-334.
Supreme Court of Montana.
Submitted on Brie... | 01-04-2023 | 06-05-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4604858/ | Irvin J. Bussing and Elizabeth B. Bussing, Petitioners v. Commissioner of Internal Revenue, RespondentBussing v. CommissionerDocket No. 42550-84United States Tax Court88 T.C. 449; 1987 U.S. Tax Ct. LEXIS 21; 88 T.C. No. 21; February 23, 1987. February 23, 1987, Filed *21 Decision will be entered pursuant to Rule 155. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653602/ | 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/4604861/ | First National Benefit Society, a Corporation v. Commissioner.First Nat'l Ben. Soc'y v. CommissionerDocket No. 14661.United States Tax Court1949 Tax Ct. Memo LEXIS 78; 8 T.C.M. (CCH) 841; T.C.M. (RIA) 49227; September 13, 1949*78 1. Petitioner failed to establish that it was a life insurance company as contemplated by... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604862/ | SPRING VALLEY WATER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Spring Valley Water Co. v. CommissionerDocket No. 3727.United States Board of Tax Appeals5 B.T.A. 660; 1926 BTA LEXIS 2811; November 27, 1926, Decided *2811 Interest paid by a water corporation on borrowed funds used in the constructi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604864/ | JAMES TURNER, HENRY ELWYN WORCESTER AND CENTRAL HANOVER BANK AND TRUST COMPANY (FORMERLY CENTRAL UNION TRUST COMPANY OF NEW YORK), AS EXECUTORS OF THE LAST WILL AND TESTAMENT OF JAMES NEWBEGIN JARVIE, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Turner v. CommissionerDocket No. 58971.United St... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604866/ | Ralph E. Cotter, Jr., and Mabel O. Cotter, Petitioners, v. Commissioner of Internal Revenue, RespondentCotter v. CommissionerDocket No. 731-62United States Tax Court40 T.C. 506; 1963 U.S. Tax Ct. LEXIS 103; June 10, 1963, Filed *103 Decision will be entered for the respondent. Petitioners for 1955 reported on their Fe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604867/ | ROBERT A. ELMORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ALICE G. ELMORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentElmore v. CommissionerDocket Nos. 10463-82, 10464-82.1United States Tax CourtT.C. Memo 1987-72; 1987 Tax Ct. Memo LEXIS 68; 53 T.C.M. (CCH) 70; T.C.M. (RIA) 87072; Feb... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604868/ | The American Rolex Watch Corporation, Petitioner v. Commissioner.American Rolex Watch Corp. v. CommissionerDocket No. 52402.United States Tax CourtT.C. Memo 1956-142; 1956 Tax Ct. Memo LEXIS 151; 15 T.C.M. (CCH) 715; T.C.M. (RIA) 56142; June 19, 1956*151 Petitioner was incorporated under New York law on January 29, 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604870/ | Independent Publishing Company v. Commissioner.Independent Publishing Co. v. CommissionerDocket No. 53219.United States Tax CourtT.C. Memo 1955-274; 1955 Tax Ct. Memo LEXIS 63; 14 T.C.M. (CCH) 1078; T.C.M. (RIA) 55274; October 7, 1955*63 George A. Smith, Esq., Citizens & Southern National Bank Building, Atlanta, Ga., ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604871/ | HAROLD A. WHITLOCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HERBERT V. WHITLOCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LOUIS I. WHITLOCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLARD P. WHITLOCK, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604872/ | Stephen G. Achong v. Commissioner.Achong v. CommissionerDocket No. 33319.United States Tax CourtT.C. Memo 1956-73; 1956 Tax Ct. Memo LEXIS 222; 15 T.C.M. (CCH) 377; T.C.M. (RIA) 56073; March 26, 1956*222 Samuel P. King, Esq., and Herbert C. Dunn, C.P.A., for the petitioner. E. A. Tonjes, Esq., for the respondent. LEM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604873/ | Bernard D. Spector, Petitioner v. Commissioner of Internal Revenue, RespondentSpector v. CommissionerDocket No. 2498-77United States Tax Court71 T.C. 1017; 1979 U.S. Tax Ct. LEXIS 156; March 20, 1979, Filed *156 Decision will be entered under Rule 155. Held, although written agreements provided for quaranteed payments... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604874/ | ESTATE OF T. J. TAYLOR, ELLA D. TAYLOR, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Taylor v. CommissionerDocket No. 7617.United States Board of Tax Appeals7 B.T.A. 931; 1927 BTA LEXIS 3066; August 1, 1927, Promulgated *3066 1. A purchase-money note, secured by a vendor's lien and a portion... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604875/ | THE MORRIS PLAN COMPANY OF BINGHAMTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morris Plan Co. v. CommissionerDocket No. 53221.United States Board of Tax Appeals26 B.T.A. 772; 1932 BTA LEXIS 1251; August 5, 1932, Promulgated *1251 Respondent's action, in disallowing certain amounts as deductions fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604876/ | H. L. Gumbiner v. Commissioner.H. Gumbiner v. CommissionerDocket No. 5312.United States Tax Court1946 Tax Ct. Memo LEXIS 3; 5 T.C.M. (CCH) 1119; T.C.M. (RIA) 46299; December 31, 1946*3 Petitioner owned 230 of 260 outstanding shares of Gumbiner Amusement Company, of which he was president. He transferred such shares to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604879/ | GEORGE H. HUMPHREY and CATHERINE D. HUMPHREY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Humphrey v. CommissionerDocket No. 7145-72United States Tax CourtT.C. Memo 1975-22; 1975 Tax Ct. Memo LEXIS 349; 34 T.C.M. (CCH) 107; T.C.M. (RIA) 750022; February 10, 1975, Filed *349 Victor Chini, for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604881/ | SONORA PHONOGRAPH CO., INC., AND SONORA, INC., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sonora Phonograph Co. v. CommissionerDocket No. 7419.United States Board of Tax Appeals16 B.T.A. 1172; 1929 BTA LEXIS 2437; June 27, 1929, Promulgated *2437 1. The mere fact that a mixed aggregate of tangible a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604882/ | Franklin Peanut Company v. Commissioner.Franklin Peanut Co. v. CommissionerDocket No. 294 P.T.United States Tax Court1943 Tax Ct. Memo LEXIS 139; 2 T.C.M. (CCH) 706; T.C.M. (RIA) 44027; August 27, 1943*139 Respondent's action in disallowing claim for refund of taxes paid for the processing of peanuts approved for fail... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604883/ | CHARLES J. COULTER, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Coulter v. CommissionerDocket No. 8181.United States Board of Tax Appeals6 B.T.A. 426; 1927 BTA LEXIS 3508; March 9, 1927, Promulgated *3508 Russell L. Bradford, Esq., for the petitioner. W. Frank Gibbs, Esq., for the respondent. LIT... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604885/ | W. T. GRAHAM AND KATE GRAHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent GRAHAM PLOW, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGraham v. CommissionerDocket Nos. 6460-67, 6461-67.United States Tax CourtT.C. Memo 1976-295; 1976 Tax Ct. Memo LEXIS 107; 35 T.C.M. (CCH) 1315; T.C.M. (... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604886/ | EVERETT H. O'DOWD and CORNELIA N. O'DOWD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ROBINSON WATER COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentO'Dowd v. CommissionerDocket Nos. 5634-73, 5635-73.United States Tax CourtT.C. Memo 1976-168; 1976 Tax Ct. Memo LEXIS 229; 35 T.C.M. (CC... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604887/ | Charles Grossman v. Commissioner.Grossman v. CommissionerDocket No. 38369.United States Tax CourtT.C. Memo 1954-137; 1954 Tax Ct. Memo LEXIS 107; 13 T.C.M. (CCH) 830; T.C.M. (RIA) 54243; August 25, 1954, Filed *107 Charles Grossman, 1231 13th Street, Miami Beach, Fla., pro se. A. F. Barone, Esq., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604845/ | LOBSITZ HARDWARE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lobsitz Hardware Co. v. CommissionerDocket No. 3620.United States Board of Tax Appeals5 B.T.A. 295; 1926 BTA LEXIS 2883; October 30, 1926, Decided *2883 The amount of earnings credited to stockholders' accounts held to have been properly... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604846/ | Joseph R. Peters v. Commissioner.Peters v. CommissionerDocket No. 518.United States Tax Court1944 Tax Ct. Memo LEXIS 231; 3 T.C.M. (CCH) 502; T.C.M. (RIA) 44180; May 29, 1944*231 John S. Brookes, Jr., Esq., 900 Edmonds Bldg., Washington, D.C., for the petitioner. Edward M. Woolf, Esq., for the respondent. STERNHAGEN ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604847/ | WILLIAM A. POWE TRUST, W. A. POWE, W. A. POWE, JR., AND R. T. JACKSON, TRUSTEES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; WILLIAM A. POWE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPowe Trust v. Comm'rDocket Nos. 10704-78, 10705-78. United States Tax CourtT.C. Memo 1982-488; 1982 Tax... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604848/ | KATE ALLERTON JOHNSTONE, AS EXECUTRIX OF THE ESTATE OF ALLERTON JOHNSTONE, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Johnstone v. CommissionerDocket No. 66798.United States Board of Tax Appeals29 B.T.A. 957; 1934 BTA LEXIS 1447; February 1, 1934, Promulgated *1447 ESTATE TAX. - Upon the fac... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604849/ | FERRIS L. JOHNSON and JETTIE L. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket No. 3065-78.United States Tax CourtT.C. Memo 1978-426; 1978 Tax Ct. Memo LEXIS 88; 37 T.C.M. (CCH) 1763; T.C.M. (RIA) 78426; 1 Employee Benefits Cas. (BNA) 1235; October 26, 1978, Filed Ferr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604850/ | ELSIE A. DREXLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Drexler v. CommissionerDocket Nos. 31772, 41818.United States Board of Tax Appeals25 B.T.A. 79; 1932 BTA LEXIS 1579; January 7, 1932, Promulgated *1579 1. Income from property of a revocable trust held taxable to the grantor under section 2... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604851/ | HARNSBERGER'S, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Harnsberger's, Inc. v. CommissionerDocket No. 7053.United States Board of Tax Appeals7 B.T.A. 250; 1927 BTA LEXIS 3221; June 9, 1927, Promulgated *3221 Petitioner's purchases, gross sales, and expenses for 1919 and 1920 determined. Frank... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604890/ | BARBARA C. AND RAYMOND H. ANDERSON, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnderson v. CommissionerDocket Nos. 29293-88, 7750-90United States Tax CourtT.C. Memo 1992-130; 1992 Tax Ct. Memo LEXIS 153; 63 T.C.M. (CCH) 2278; T.C.M. (RIA) 92130; March 4, 1992, Filed *153 Decisions will be entered u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604891/ | A BYRON SMITH and MIRIAM W. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 10248-77.United States Tax CourtT.C. Memo 1980-523; 1980 Tax Ct. Memo LEXIS 61; 41 T.C.M. (CCH) 425; T.C.M. (RIA) 80523; November 25, 1980, Filed A. Byron Smith, pro se. Stephen M. Friedberg, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604893/ | LOUIS M. CHIAFFARANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentChiaffarano v. CommissionerDocket No. 27390-90United States Tax CourtT.C. Memo 1992-614; 1992 Tax Ct. Memo LEXIS 638; 64 T.C.M. (CCH) 1088; October 14, 1992, Filed *638 For Petitioner: Harvey J. Spinowitz. For Respondent: William J. Gregg.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604895/ | CHARLES H. AND JACQUELINE SHOEMAKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentShoemake v. CommissionerDocket No. 1399-77.United States Tax CourtT.C. Memo 1980-375; 1980 Tax Ct. Memo LEXIS 211; 40 T.C.M. (CCH) 1203; T.C.M. (RIA) 80375; September 11, 1980, Filed Charles H. Shoemake, pro se. David M. Ber... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604896/ | SUZANNE COHILL McCLEARY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCleary v. CommissionerDocket No. 22371-91United States Tax CourtT.C. Memo 1994-219; 1994 Tax Ct. Memo LEXIS 222; 67 T.C.M. (CCH) 2974; May 19, 1994, Filed *222 Suzanne Cohill McCleary, pro se. For respondent: Robert E. Williams, Jr. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604897/ | Estate of Herbert B. Hatch, Deceased, Juanita O. Hatch, Executrix, and American Trust Co., Executor, Petitioners, v. Commissioner of Internal Revenue, Respondent. Juanita O. Hatch, Petitioner, v. Commissioner of Internal Revenue, Respondent. Herbert B. Hatch, Jr., Petitioner, v. Commissioner of Internal Revenue, Resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604898/ | Ellen R. Schley v. Commissioner.Schley v. CommissionerDocket No. 4459-63.United States Tax CourtT.C. Memo 1965-111; 1965 Tax Ct. Memo LEXIS 220; 24 T.C.M. (CCH) 588; T.C.M. (RIA) 65111; April 23, 1965George R. Sherriff, 42 Broadway, New York, N. Y., and Joseph T. Higgins, for the petitioner. Warren S. Shine and Lawrenc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653608/ | 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/4653605/ | Nebraska Supreme Court Online Library
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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/4653607/ | Nebraska Supreme Court Online Library
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https://www.courtlistener.com/api/rest/v3/opinions/4604899/ | Martha W. Collord Fryer v. Commissioner.Fryer v. CommissionerDocket No. 6004-68.United States Tax CourtT.C. Memo 1969-244; 1969 Tax Ct. Memo LEXIS 52; 28 T.C.M. (CCH) 1267; T.C.M. (RIA) 69244; November 17, 1969, Filed Martha W. Collord Fryer, pro se, 373 E.R.D. No. 3, Cuba, N. Y. John E. White, for the respondent. TAN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604903/ | THE LUNDY PACKING COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLundy Packing Co. v. CommissionerDocket Nos. 1383-76, 3250-77.United States Tax CourtT.C. Memo 1979-472; 1979 Tax Ct. Memo LEXIS 53; 39 T.C.M. (CCH) 541; T.C.M. (RIA) 79472; November 28, 1979, Filed *53 N. A. Townsend, Jr., and Lacy H.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604904/ | CAROL J. COCHRAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCochran v. CommissionerDocket No. 4749-71.United States Tax CourtT.C. Memo 1973-104; 1973 Tax Ct. Memo LEXIS 183; 32 T.C.M. (CCH) 466; T.C.M. (RIA) 73104; April 30, 1973, Filed *183 Held, the expenses incurred by a second-grade teacher on a tr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604906/ | DOUGLAS R. JACOBSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJacobson v. CommissionerDocket No. 1626-71.United States Tax CourtT.C. Memo 1974-177; 1974 Tax Ct. Memo LEXIS 143; 33 T.C.M. (CCH) 762; T.C.M. (RIA) 74177; June 27, 1974, Filed. *143 Petitioner, a resident physician in ophthalmology exclud... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604907/ | LOCK, MOORE & CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lock, Moore & Co. v. CommissionerDocket No. 9295.United States Board of Tax Appeals7 B.T.A. 1008; 1927 BTA LEXIS 3040; August 8, 1927, Promulgated *3040 1. The deduction for loss of timber acquired prior to March 1, 1913, destroy ed ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604908/ | JESSE A. MILLER AND SIGNA H. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 38309-85.United States Tax CourtT.C. Memo 1987-271; 1987 Tax Ct. Memo LEXIS 271; 53 T.C.M. (CCH) 962; T.C.M. (RIA) 87271; June 2, 1987. *271 Petitioners and M entered into a written agreeme... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604909/ | MARTN P. O'CONNOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.O'Connor v. CommissionerDocket No. 74383.United States Board of Tax Appeals35 B.T.A. 402; 1937 BTA LEXIS 881; February 5, 1937, Promulgated *881 Held, that during the year 1931 the petitioner, as counsel for the board of education of the cit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604911/ | Bellingham Cold Storage Company, Petitioner v. Commissioner of Internal Revenue, RespondentBellingham Cold Storage Co. v. CommissionerDocket No. 9144-72United States Tax Court64 T.C. 51; 1975 U.S. Tax Ct. LEXIS 163; April 16, 1975, Filed *163 Decision will be entered under Rule 155. Petitioner leased improved properti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604912/ | ESTATE OF MARION CHRISTIE, Deceased, WALTER CHRISTIE, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Christie v. CommissionerDocket No. 5464-71.United States Tax CourtT.C. Memo 1974-95; 1974 Tax Ct. Memo LEXIS 223; 33 T.C.M. (CCH) 476; T.C.M. (RIA) 74095; April 18, 1974, Filed *223 At th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604913/ | APPEAL OF DEMAREST SILK CO.Demarest Silk Co. v. CommissionerDocket No. 4970.United States Board of Tax Appeals4 B.T.A. 741; 1926 BTA LEXIS 2217; August 4, 1926, Decided *2217 The error alleged is that the Commissioner refused to permit the petitioner to value its inventories on the average-cost method. Held, that if ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604914/ | FEDERAL HOME LOAN MORTGAGE CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFed. Home Loan Mortg. Corp. v. Comm'rNo. 3941-99; 15626-99 United States Tax Court125 T.C. 248; 2005 U.S. Tax Ct. LEXIS 33; 125 T.C. No. 12; November 21, 2005, Filed Fed. Home Loan Mortg. Corp. v. Commissioner, 121 T.C. 27... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604916/ | A. C. HOLMQUIST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. W. HOLMQUIST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Holmquist v. CommissionerDocket Nos. 10084, 10085.United States Board of Tax Appeals12 B.T.A. 1436; 1928 BTA LEXIS 3337; July 20, 1928, Promulgated *3337 1. SURPL... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604917/ | Edward J. Miller v. Commissioner.Miller v. CommissionerDocket No. 3300.United States Tax Court1944 Tax Ct. Memo LEXIS 328; 3 T.C.M. (CCH) 238; T.C.M. (RIA) 44083; March 18, 1944*328 Robert Ash, Esq., and A. J. Nauman, C.P.A., Munsey Bldg., Washington, D.C., for the petitioner. Cecil H. Haas, Esq., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604919/ | Inter-City Television Film Corp., Petitioner, v. Commissioner of Internal Revenue, RespondentInter-City Television Film Corp. v. CommissionerDocket No. 94696United States Tax Court43 T.C. 270; 1964 U.S. Tax Ct. LEXIS 10; December 3, 1964, Filed December 3, 1964, Filed *10 Decision will be entered under Rule 50. Petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604920/ | KENNETH H. MIYAMOTO AND CAROL SUE MIYAMOTO, ET AL., Petitioners 1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent Miyamoto v. CommissionerDocket Nos. 3555-83, 3748-83, 3749-83, 3750-83.United States Tax CourtT.C. Memo 1986-313; 1986 Tax Ct. Memo LEXIS 287; 51 T.C.M. (CCH) 1550; T.C.M. (RIA) 86313; July 28, 1986. Mark ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604921/ | BILL L. LAWRENCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLawrence v. CommissionerDocket No. 8773-87United States Tax CourtT.C. Memo 1988-330; 1988 Tax Ct. Memo LEXIS 358; 55 T.C.M. (CCH) 1373; T.C.M. (RIA) 88330; July 27, 1988Bill L. Lawrence, pro se. Cheryl B. Harris, for the respondent. TANNENWALD... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604922/ | Gulf Oil Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentGulf Oil Corp. v. CommissionerDocket No. 22499-82United States Tax Court87 T.C. 324; 1986 U.S. Tax Ct. LEXIS 67; 87 T.C. No. 20; 91 Oil & Gas Rep. 180; August 11, 1986, Filed *67 Petitioner designed, constructed, transported, and installed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604923/ | James Petroleum Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentJames Petroleum Corp. v. CommissionerDocket No. 39073United States Tax Court24 T.C. 509; 1955 U.S. Tax Ct. LEXIS 157; 4 Oil & Gas Rep. 1640; June 28, 1955, Filed *157 Decision will be entered under Rule 50. 1. Held, that a royalty ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604924/ | O. L. BURNETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burnett v. CommissionerDocket No. 90248.United States Board of Tax Appeals40 B.T.A. 605; 1939 BTA LEXIS 828; September 29, 1939, Promulgated *828 1. During the taxable year 1934 petitioner was carrying on the trade or business of purchasing an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604925/ | Frank Boylin, Petitioner, v. Commissioner of Internal Revenue, RespondentBoylin v. CommissionerDocket No. 21039United States Tax Court14 T.C. 542; 1950 U.S. Tax Ct. LEXIS 237; April 4, 1950, Promulgated *237 Decision will be entered for the respondent. Family Partnership -- Limited Partner -- Lack of Intention. -- Al... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604926/ | THERESA ASTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Asta v. CommissionerDocket No. 2629-74.United States Tax CourtT.C. Memo 1976-109; 1976 Tax Ct. Memo LEXIS 293; 35 T.C.M. (CCH) 492; T.C.M. (RIA) 760109; April 7, 1976, Filed Theresa Asta, pro se. Andrew B. Shaffer, for the respondent. HALL HALL, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604953/ | J. Harvey Curtis, Jr., and Betty J. Curtis v. Commissioner.Curtis v. CommissionerDocket No. 92485.United States Tax CourtT.C. Memo 1966-33; 1966 Tax Ct. Memo LEXIS 242; 25 T.C.M. (CCH) 206; T.C.M. (RIA) 66033; February 23, 1966*242 George M. Burgh, for the petitioners. Lawrence A. Wright, for the respondent. BRUCE Me... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604956/ | EDWARD R. KAZUPSKI, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKazupski v. CommissionerDocket No. 6601-80United States Tax CourtT.C. Memo 1982-182; 1982 Tax Ct. Memo LEXIS 565; 43 T.C.M. (CCH) 1024; T.C.M. (RIA) 82182; April 8, 1982. Mavis Hamilton, for the petitioners. David D. Baier, for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604957/ | The Pelton and Crane Company, Petitioner, v. Commissioner of Internal Revenue, RespondentPelton & Crane Co. v. CommissionerDocket No. 31575United States Tax Court20 T.C. 967; 1953 U.S. Tax Ct. LEXIS 71; September 10, 1953, Promulgated *71 Decision will be entered for the respondent. 1. Petitioner, a manufacturer of de... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604959/ | MARY G. IBA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARRY IBA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Iba v. CommissionerDocket Nos. 32101, 32102.United States Board of Tax Appeals20 B.T.A. 222; 1930 BTA LEXIS 2180; July 11, 1930, Promulgated *2180 In the absence of evidence... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604960/ | RODNEY J. BLONIEN AND NOREEN E. BLONIEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBlonien v. Comm'rNo. 2660-00United States Tax Court118 T.C. 541; 2002 U.S. Tax Ct. LEXIS 33; 118 T.C. No. 34; June 12, 2002., Filed *33 The court lacks jurisdiction to consider petitioners' argument that Mr. Blonien was... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2427152/ | 945 S.W.2d 230 (1997)
John SHUTE, Appellant,
v.
The STATE of Texas, Appellee.
No. 01-96-00629-CR.
Court of Appeals of Texas, Houston (1st Dist.).
April 10, 1997.
Ken J. McLean, Houston, for appellant.
Calvin Hartmann, Houston, for appellee.
Before MIRABAL, WILSON and NUCHIA, JJ.
*231 OPINION
MIRABAL, Justice.
The tri... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4604961/ | Glen Raven Mills, Inc., Formerly Glen Raven Cotton Mills, Inc., Successor by Merger to Asheville Hosiery Company, Petitioner v. Commissioner of Internal Revenue, RespondentGlen Raven Mills, Inc. v. CommissionerDocket No. 4495-70United States Tax Court59 T.C. 1; 1972 U.S. Tax Ct. LEXIS 48; October 2, 1972, Filed *48 Dec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604963/ | HARRY A. BURGLASS, Petitioner v. Commissioner OF INTERNAL REVENUE, RespondentBurglass v. CommissionerDocket No. 10129-77.United States Tax CourtT.C. Memo 1979-246; 1979 Tax Ct. Memo LEXIS 279; 38 T.C.M. (CCH) 979; T.C.M. (RIA) 79246; June 27, 1979, Filed *279 Held: petitioner's receipt of a portion of the sale proceeds... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604964/ | Joseph W. Grant v. Commissioner. Ernest A. Strong v. Commissioner.Grant v. CommissionerDocket Nos. 407, 416.United States Tax Court1944 Tax Ct. Memo LEXIS 153; 3 T.C.M. (CCH) 783; T.C.M. (RIA) 44254; August 3, 1944*153 A. H. Kent, Esq., for the petitioners. T. M. Mather, Esq., and C. S. Winters, Esq., for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604965/ | USAA LIFE INSURANCE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentUSAA Life Ins. Co.Docket No. 18187-88United States Tax CourtT.C. Memo 1993-18; 1993 Tax Ct. Memo LEXIS 18; 65 T.C.M. (CCH) 1756; January 14, 1993, Filed *18 Decision will be entered under Rule 155. P, an insurance company, was req... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604966/ | Estate of Joseph Caporella, Deceased, Nick A. Caporella, Personal Representative, and Jean Caporella, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Caporella v. CommissionerDocket No. 5213-83United States Tax Court86 T.C. 285; 1986 U.S. Tax Ct. LEXIS 148; 86 T.C. No. 19; March 4, 1986, Filed *148... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653609/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
01/22/2021 09:09 AM CST
- 795 -
Nebraska Supreme Court Advance Sheets
307 Nebraska Reports
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653611/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
01/22/2021 09:09 AM CST
- 809 -
Nebraska Supreme Court Advance Sheets
307 Nebraska Reports
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653613/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
01/22/2021 09:09 AM CST
- 748 -
Nebraska Supreme Court Advance Sheets
307 Nebraska Reports
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653610/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
01/22/2021 09:09 AM CST
- 773 -
Nebraska Supreme Court Advance Sheets
307 Nebraska Reports
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4604968/ | OHIO SHEEP AND WOOL GROWERS ASSOCIATION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ohio Sheep & Wool Growers Asso. v. CommissionerDocket No. 15149.United States Board of Tax Appeals14 B.T.A. 911; 1928 BTA LEXIS 2894; December 21, 1928, Promulgated *2894 Held that payments made for legal services f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604927/ | The Ohio Novelty Company v. Commissioner. James E. Fredo v. Commissioner.Ohio Novelty Co. v. CommissionerDocket Nos. 6664, 6665.United States Tax Court1947 Tax Ct. Memo LEXIS 58; 6 T.C.M. (CCH) 1128; T.C.M. (RIA) 47293; October 17, 1947*58 Florence G. Denton, Esq., Huntington-Bank Bldg., 17 So. High St., Columbus 15, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604928/ | MICHAEL FAY AND NELLIE C. BLACKER, EXECUTORS OF THE ESTATE OF ROBERT ROE BLACKER, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fay v. CommissionerDocket No. 74202.United States Board of Tax Appeals34 B.T.A. 662; 1936 BTA LEXIS 667; June 3, 1936, Promulgated *667 The decedent transferred to an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604929/ | BESSEMER INVESTMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bessemer Inv. Co. v. CommissionerDocket No. 5295.United States Board of Tax Appeals8 B.T.A. 1011; 1927 BTA LEXIS 2755; October 25, 1927, Promulgated *2755 1. A transaction in regard to stock of Standard Oil Co. of New York, held to h... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604931/ | EQUITY FIRE INSURANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Equity Fire Ins. Co. v. CommissionerDocket Nos. 9257, 14847.United States Board of Tax Appeals7 B.T.A. 618; 1927 BTA LEXIS 3145; July 8, 1927, Promulgated *3145 Where a fire insurance company which is on the accrual basis reinsures ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604932/ | LA FRANCE WINE CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLa France Wine Co. v. CommissionerDocket No. 6027-73.United States Tax CourtT.C. Memo 1974-254; 1974 Tax Ct. Memo LEXIS 70; 33 T.C.M. (CCH) 1130; T.C.M. (RIA) 74254; September 23, 1974, Filed. Lee A. Hansen, for the petitioner. Gregory M. H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604933/ | FRANCIS J. CARR AND MARGARET B. CARR, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Carr v. CommissionerDocket Nos. 22625-84, 39265-84, 39322-84United States Tax CourtT.C. Memo 1992-468; 1992 Tax Ct. Memo LEXIS 485; 64 T.C.M. (CCH) 529; August 18, 1992, Filed *485 Decisions will be entered unde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604934/ | CRAMER & KING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cramer & King v. CommissionerDocket No. 12982.United States Board of Tax Appeals13 B.T.A. 399; 1928 BTA LEXIS 3254; September 19, 1928, Promulgated *3254 The evidence is insufficient to show the existence of abnormalities which would bring the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604935/ | Thomas A. McGovern and Frances H. McGovern v. Commissioner.McGovern v. CommissionerDocket No. 47084.United States Tax CourtT.C. Memo 1955-1; 1955 Tax Ct. Memo LEXIS 338; 14 T.C.M. (CCH) 1; T.C.M. (RIA) 55001; January 7, 1955*338 1949 - Petitioners failed to file return. Failure was due to fraud with intent to avoid ta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604937/ | Elizabeth H. Potter, Petitioner, v. Commissioner of Internal Revenue, RespondentPotter v. CommissionerDocket No. 89557United States Tax Court38 T.C. 951; 1962 U.S. Tax Ct. LEXIS 69; September 26, 1962, Filed *69 Decision will be entered under Rule 50. Petitioner made a conveyance of a tract of land situated in the cit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604938/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. & BIG SANDY COAL CO., UNITED THACKER COAL CO., AND FEDERAL GAS, OIL & COAL CO., PETITIONERS, v.Trustees for Ohio & Big Sandy Coal Co. v. CommissionerDocket No. 7888.United States Board of Tax Appeals9 B.T.A. 617; 1927 BTA LEXIS 2546; December 17, 1927, Promulgated *2546 1.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604939/ | ALBERTSON'S, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlbertson's, Inc. v. CommissionerDocket No. 10439-87United States Tax CourtT.C. Memo 1990-153; 1990 Tax Ct. Memo LEXIS 177; 59 T.C.M. (CCH) 186; T.C.M. (RIA) 90153; March 21, 1990*177 In 1985 petitioner obtained certifications from state agen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604940/ | Elsie C. Emery, Petitioner, v. Commissioner of Internal Revenue, RespondentEmery v. CommissionerDocket No. 5722United States Tax Court5 T.C. 1006; 1945 U.S. Tax Ct. LEXIS 48; October 31, 1945, Promulgated *48 Decision will be entered for the respondent. 1. Petitioner during the taxable years 1939, 1940, and 1941 was a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604941/ | BILLY W. PEBLEY, Respondent v. COMMISSIONER OF INTERNAL REVENUE, RespondentPebley v. CommissionerDocket No. 5163-83.United States Tax CourtT.C. Memo 1985-130; 1985 Tax Ct. Memo LEXIS 497; 49 T.C.M. (CCH) 1008; T.C.M. (RIA) 85130; March 25, 1985. Ronald Rosen and Dennis Perez, for the respondent. BUCKLEYMEMORANDUM OPI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604942/ | PALMETTO QUARRIES COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Palmetto Quarries Co. v. CommissionerDocket No. 65683.United States Board of Tax Appeals30 B.T.A. 544; 1934 BTA LEXIS 1305; April 27, 1934, Promulgated *1305 The distribution of corporate assets by one domestic corporation to anothe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604943/ | Angela Fiorito, Executrix of the Estate of Nicolo Fiorito, Petitioner, v. Commissioner of Internal Revenue, RespondentFiorito v. CommissionerDocket No. 68409United States Tax Court33 T.C. 440; 1959 U.S. Tax Ct. LEXIS 29; November 30, 1959, Filed *29 Decision will be entered under Rule 50. Estate Tax -- Valuation of Pa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604944/ | Beatrice Edmonds Brenneman v. Commissioner.Brenneman v. CommissionerDocket No. 30308.United States Tax Court1952 Tax Ct. Memo LEXIS 168; 11 T.C.M. (CCH) 628; T.C.M. (RIA) 52190; June 20, 1952Raymond M. Wansley, Esq., 1216 Bank of America Bldg., San Diego, Calif., for the petitioner. Charles H. Chase, Esq., for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604945/ | DOYLE EUGENE GROVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGroves v. CommissionerDocket No. 12521-89United States Tax CourtT.C. Memo 1991-172; 1991 Tax Ct. Memo LEXIS 193; 61 T.C.M. (CCH) 2415; T.C.M. (RIA) 91172; April 16, 1991, Filed *193 Decision will be entered for the respondent. Held: Unrepor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604946/ | FRANK P. BATTAGLIA and JEANNETTE M. BATTAGLIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBattaglia v. CommissionerDocket No. 8767-77.United States Tax CourtT.C. Memo 1981-451; 1981 Tax Ct. Memo LEXIS 296; 42 T.C.M. (CCH) 817; T.C.M. (RIA) 81451; August 24, 1981. *296 Petitioner Frank P. Battaglia and... | 01-04-2023 | 11-20-2020 |
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