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https://www.courtlistener.com/api/rest/v3/opinions/4604947/ | Walter E. Hendricks and Dema P. Hendricks v. Commissioner.Hendricks v. CommissionerDocket No. 149-67.United States Tax CourtT.C. Memo 1970-13; 1970 Tax Ct. Memo LEXIS 345; 29 T.C.M. (CCH) 36; T.C.M. (RIA) 70013; January 19, 1970, Filed. *345 Charles D. Gray, III, for the petitioners. J. Randall Groves, for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604950/ | HOMER L. STRONG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Strong v. CommissionerDocket No. 19507.United States Board of Tax Appeals14 B.T.A. 902; 1928 BTA LEXIS 2891; December 21, 1928, Promulgated *2891 Expenses for experimental work which do not result in the acquisition, development or improvemen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604952/ | C. FREDERICK and PATRICIA B. FRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrick v. CommissionerDocket No. 8351-71.United States Tax CourtT.C. Memo 1976-343; 1976 Tax Ct. Memo LEXIS 59; 35 T.C.M. (CCH) 1572; T.C.M. (RIA) 760343; November 11, 1976, Filed *59 (1) In 1967 and 1968, the years in issue,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604970/ | Joseph J. Brown v. Commissioner.Brown v. CommissionerDocket No. 17008.United States Tax Court1949 Tax Ct. Memo LEXIS 146; 8 T.C.M. (CCH) 601; T.C.M. (RIA) 49154; June 23, 1949*146 D. Alexander Wieland, Esq., Land Title Bldg., Philadelphia, Pa., for the petitioner. John A. Newton, Esq., for the respondent. MURDOCKMemo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2017629/ | 28 Ill. App.3d 671 (1975)
329 N.E.2d 300
NATIONWIDE ADVERTISING SERVICE, INC., Plaintiff-Appellant,
v.
MARTIN J. KOLAR et al., Defendants-Appellees.
No. 60601.
Illinois Appellate Court First District (3rd Division).
May 1, 1975.
*672 Jenner & Block, of Chicago (Robert E. Pfaff, of counsel), for appellant.
Frankenstei... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4604971/ | The Prosperity Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentProsperity Co. v. CommissionerDocket No. 17446United States Tax Court17 T.C. 171; 1951 U.S. Tax Ct. LEXIS 113; August 6, 1951, Promulgated *113 Decision will be entered under Rule 50. In connection with a reorganization of petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604972/ | Estate of C. August Seifert, Deceased, Maude B. Seifert, Executrix v. Commissioner. Estate of C. A. Seifert, Deceased, Maude B. Seifert, Executrix v. Commissioner. Estate of C. A. Seifert, Deceased, Maude B. Seifert, Executrix and Maude B. Seifert, Surviving Spouse v. Commissioner.Estate of C. August Seifert v. Commiss... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604973/ | KENNETH W. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket No. 903-90United States Tax CourtT.C. Memo 1992-40; 1992 Tax Ct. Memo LEXIS 46; 63 T.C.M. (CCH) 1866; T.C.M. (RIA) 92040; January 21, 1992, Filed *46 Decision will be entered under Rule 155. Samuel R. McCord and Mar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604974/ | RHODA E. NUSSBAUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNussbaum v. CommissionerDocket No. 15901-80.United States Tax CourtT.C. Memo 1982-725; 1982 Tax Ct. Memo LEXIS 17; 45 T.C.M. (CCH) 346; T.C.M. (RIA) 82725; December 20, 1982. Rhoda E. Nussbaum, pro se. John M. Elias and David M. Brandes, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604976/ | John E. Giffels and Marion Giffels v. Commissioner.Giffels v. CommissionerDocket No. 17536.United States Tax Court1949 Tax Ct. Memo LEXIS 53; 8 T.C.M. (CCH) 944; T.C.M. (RIA) 49257; October 11, 1949*53 Upon the facts, held, petitioner's employment in Melville, Rhode Island was indefinite and, hence, the expenses invol... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604977/ | PLANTERS NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Planters Nat'l Bank v. CommissionerDocket No. 22455.United States Board of Tax Appeals18 B.T.A. 705; 1930 BTA LEXIS 2603; January 9, 1930, Promulgated *2603 Where a taxpayer ascertains in 1923 that a portion of a debt is worthless and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604978/ | APPEAL OF ARROWHEAD MILLS, INC.Arrowhead Mills, Inc. v. CommissionerDocket No. 3214.United States Board of Tax Appeals5 B.T.A. 382; 1926 BTA LEXIS 2869; November 9, 1926, Decided *2869 PAID-IN SURPLUS. - The taxpayer claimed a paid-in surplus under the provisions of section 326(a)(2) of the Revenue Act of 1918. Held,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/103998/ | 322 U.S. 385
64 S. Ct. 1101
88 L. Ed. 1341
UNITED STATESv.SAYLOR et al. SAME v. POER et al. DN Nos. 716, 717. Argued April 28, 1944. Decided May 22, 1944. Rehearing Denied Oct. 9, 1944. See 65 S. Ct. 27. Appeals from the District Court of the United States for the Eastern District of Kentucky. Mr. Paul A. Freu... | 01-04-2023 | 04-28-2010 |
https://www.courtlistener.com/api/rest/v3/opinions/4604979/ | John P. McWilliams, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of Susan P. McWilliams, Deceased, John P. McWilliams, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent. Brooks B. McWilliams, Petitioner, v. Commissioner of Internal Revenue, RespondentMcWilliams v. Commission... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604980/ | ATLAS LIFE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Atlas Life Ins. Co. v. CommissionerDocket Nos. 40544, 40751, 67199.United States Board of Tax Appeals29 B.T.A. 750; 1934 BTA LEXIS 1483; January 16, 1934, Promulgated *1483 1. Petitioner is entitled to include in its reserves re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604981/ | OLLIE K. PATE and AUDREY PATE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPate v. CommissionerDocket No. 11020-75.United States Tax CourtT.C. Memo 1976-309; 1976 Tax Ct. Memo LEXIS 95; 35 T.C.M. (CCH) 1385; T.C.M. (RIA) 760309; September 29, 1976, Filed Ollie K. Pate, pro se. Gary F. Walker, for respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604982/ | Hendrick Ranch Royalties v. Commissioner.Hendrick Ranch Royalties v. CommissionerDocket No. 104008.United States Tax Court1943 Tax Ct. Memo LEXIS 394; 1 T.C.M. (CCH) 794; T.C.M. (RIA) 43137; March 22, 1943*394 R. B. Cannon, Esq., 911 Sinclair Bldg., Fort Worth, Tex., and Benj. L. Bird, Esq., for the petitioner. Stanle... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604983/ | WHITEHOUSE HOTEL LIMITED PARTNERSHIP, QHR HOLDINGS-NEW ORLEANS, LTD., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhitehouse Hotel L.P. v. Comm'rNo. 12104-03United States Tax Court131 T.C. 112; 2008 U.S. Tax Ct. LEXIS 28; 131 T.C. No. 10; October 30, 2008, Filed*28 The parties agree t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604986/ | Charles F. Neave, Petitioner, v. Commissioner of Internal Revenue, RespondentNeave v. CommissionerDocket No. 30188United States Tax Court17 T.C. 1237; 1952 U.S. Tax Ct. LEXIS 283; January 28, 1952, Promulgated *283 Decision will be entered under Rule 50. 1. Deductions -- Ordinary and Necessary Expenses -- By Trust or ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604990/ | Estate of William Zentmayer, Deceased, The First Pennsylvania Banking and Trust Company, Executor v. Commissioner.Estate of Zentmayer v. CommissionerDocket No. 94756.United States Tax CourtT.C. Memo 1963-197; 1963 Tax Ct. Memo LEXIS 147; 22 T.C.M. (CCH) 966; T.C.M. (RIA) 63197; July 26, 1963*147 A decedent left his re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604992/ | Joseph K. Bishop and Helen M. Bishop v. Commissioner.Bishop v. CommissionerDocket No. 3515-70 SCUnited States Tax CourtT.C. Memo 1971-62; 1971 Tax Ct. Memo LEXIS 271; 30 T.C.M. (CCH) 265; T.C.M. (RIA) 71062; March 30, 1971, Filed. Joseph K. Bishop, pro se, 24029 W. Avenida Crescenta, Valencia, Calif. Melvern Stein, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604993/ | Industrial Union Oil Company v. Commissioner. C. R. Miller v. Commissioner. Virginia J. Miller v. Commissioner.Industrial Union Oil Co. v. CommissionerDocket Nos. 7167, 7168, 7169.United States Tax Court1946 Tax Ct. Memo LEXIS 57; 5 T.C.M. (CCH) 879; T.C.M. (RIA) 46251; October 16, 1946*57 John C. Dawson, Esq., and Gl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604994/ | BLOOM BROTHERS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bloom Bros. v. CommissionerDocket No. 9440.United States Board of Tax Appeals10 B.T.A. 710; 1928 BTA LEXIS 4054; February 13, 1928, Promulgated *4054 Inventory. - Part of petitioner's inventory of raw materials adjusted from cost to mark... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604995/ | THOMAS F. WILLMORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Willmore v. CommissionerDocket No. 32850.United States Board of Tax Appeals18 B.T.A. 1044; 1930 BTA LEXIS 2539; February 6, 1930, Promulgated *2539 RETURNS - HUSBAND AND WIFE. - Under the laws of Florida profits derived from the sale of re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604997/ | EDWIN VOSBURGH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Vosburgh v. CommissionerDocket No. 25401.United States Board of Tax Appeals23 B.T.A. 780; 1931 BTA LEXIS 1826; June 18, 1931, Promulgated *1826 Value of property at the time of its conversion to business uses determined for the purpose of comp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4604999/ | THOMAS L. PERRY, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Perry v. CommissionerDocket Nos. 1713-74, 1714-74, 1715-74, 1716-74, 1717-74, 1718-74, 1719-74, 1730-74, 1731-74, 1735-74, 1736-74, 1739-74, 1740-74, 1741-74, 1742-74, 1743-74.United States Tax CourtT.C. Memo 1976-381; 1976 Tax Ct. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605000/ | D. Roger Englar and Ethel M. Englar v. Commissioner. T. Catesby Jones and Louisa Brooke Jones v. Commissioner. Oscar R. Houston v. Commissioner. George S. Brengle v. Commissioner. Paul H. Lacques v. Commissioner.Englar v. CommissionerDocket Nos. 7564, 7565, 7566, 7567, 7568.United States Tax Court1947 Tax Ct. Memo LEXI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605001/ | Estate of Ethel P. Green, Deceased, David L. Green, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentGreen v. CommissionerDocket No. 17956-80United States Tax Court82 T.C. 843; 1984 U.S. Tax Ct. LEXIS 65; 82 T.C. No. 65; May 30, 1984, Filed *65 Decision will be entered under Rule 155. Decedent was a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605002/ | Marcia B. Lay v. Commissioner.Lay v. CommissionerDocket No. 10988.United States Tax Court1950 Tax Ct. Memo LEXIS 253; 9 T.C.M. (CCH) 177; T.C.M. (RIA) 50053; March 10, 1950Maurice Friedman, Esq., for the petitioner. Paul E. Waring, Esq., for the respondent. JOHNSON Memorandum Opinion JOHNSON, Judge: The respondent det... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605003/ | EDGAR A. IGLEHEART, EXECUTOR, CORA B. IGLEHEART, EXECUTRIX, ESTATE OF ADDISON W. IGLEHEART, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Igleheart v. CommissionerDocket No. 52042.United States Board of Tax Appeals28 B.T.A. 888; 1933 BTA LEXIS 1061; August 8, 1933, Promulgated *1061 1. Certain transfer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605004/ | HERBERT R. GRAF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ETHEL ALFRED GRAF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Graf v. CommissionerDocket Nos. 104623, 104624.United States Board of Tax Appeals45 B.T.A. 386; 1941 BTA LEXIS 1125; October 21, 1941, Promulgated *1125 INCOME O... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605006/ | LOUIS REIZENSTEIN, TRUSTEE, ROSA REIZENSTEIN TRUST ESTATE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Reizenstein v. CommissionerDocket No. 8146.United States Board of Tax Appeals9 B.T.A. 1184; 1928 BTA LEXIS 4273; January 12, 1928, Promulgated *4273 Income held not taxable to the petitioner who recei... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605007/ | DONALD BODINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBodine v. CommissionerDocket No. 5444-75.United States Tax CourtT.C. Memo 1978-340; 1978 Tax Ct. Memo LEXIS 175; 37 T.C.M. (CCH) 1411; T.C.M. (RIA) 78340; August 29, 1978, Filed *175 (1) P, an air traffic controller, deducted amounts claimed to b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605008/ | Albert J. Harvey, Jr., and Margaret Harvey, Petitioners, v. Commissioner of Internal Revenue, RespondentHarvey v. CommissionerDocket No. 76632United States Tax Court35 T.C. 108; 1960 U.S. Tax Ct. LEXIS 43; October 25, 1960, Filed *43 Decision will be entered for the respondent. Amount paid by petitioner pursuant to an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605009/ | HATTIE W. MACKAY, EXECUTRIX, ESTATE OF WALTER S. MACKAY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SHIRLAW W. MACKAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HATTIE W. MACKAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mackay v. CommissionerDocket Nos. 56914-569... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605010/ | Arthur Norman Etienne v. Commissioner.Etienne v. CommissionerDocket No. 68710.United States Tax CourtT.C. Memo 1959-170; 1959 Tax Ct. Memo LEXIS 79; 18 T.C.M. (CCH) 740; T.C.M. (RIA) 59170; August 28, 1959*79 Held: Petitioner did not provide more than one-half the support of either of his two children during the year ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605011/ | Judith Tipps, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentTipps v. CommissionerDocket Nos. 8401-77, 8402-77, 7348-78, 7349-78United States Tax Court74 T.C. 458; 1980 U.S. Tax Ct. LEXIS 125; May 28, 1980, Filed *125 Decisions will be entered under Rule 155. Petitioner-husband's partnerships ele... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605012/ | SUMMERILL TUBING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Summerill Tubing Co. v. CommissionerDocket No. 74070.United States Board of Tax Appeals36 B.T.A. 347; 1937 BTA LEXIS 729; July 20, 1937, Promulgated *729 During 1929, the president of the petitioner corporation, by means of fictitiou... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605013/ | LASZLOW G. STOJALOWSKY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStojalowsky v. CommissionerDocket No. 24373-81.United States Tax CourtT.C. Memo 1983-236; 1983 Tax Ct. Memo LEXIS 546; 46 T.C.M. (CCH) 1; T.C.M. (RIA) 83236; May 2, 1983. *546 Chester Kosarek and James D. Tamburro, for the petitioner. R... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605014/ | Young Motor Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentYoung Motor Co. v. CommissionerDocket No. 62101United States Tax Court32 T.C. 1336; 1959 U.S. Tax Ct. LEXIS 70; September 30, 1959, Filed *70 Decision will be entered for the respondent. Petitioner, held, on the facts, not to have bo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605017/ | HENRY ZWIRKOSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentZwirkoski v. CommissionerDocket No. 850-79.United States Tax CourtT.C. Memo 1980-406; 1980 Tax Ct. Memo LEXIS 186; 40 T.C.M. (CCH) 1300; T.C.M. (RIA) 80406; September 18, 1980, Filed Henry Zwirkoski, pro se. M. Michael Kovach, Jr., for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4332718/ | ALVA H. BEACHY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBEACHY v. COMMISSIONERNo. 21899-97United States Tax CourtT.C. Memo 2000-125; 2000 Tax Ct. Memo LEXIS 157; 79 T.C.M. 1843; April 10, 2000, Filed 2000 Tax Ct. Memo LEXIS 157">*157 Decision will be entered for respondent. Alva H. Beachy, pro se.Wi... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4470980/ | NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS JAN 9 2020
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605054/ | W. E. Baysden and Sarah K. Baysden v. Commissioner.Baysden v. CommissionerDocket No. 85716.United States Tax CourtT.C. Memo 1963-74; 1963 Tax Ct. Memo LEXIS 270; 22 T.C.M. (CCH) 313; T.C.M. (RIA) 63074; March 14, 1963*270 1. Part of excess of bank deposits over reported sales held to be additional sales rather than in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653620/ | NOT FOR PUBLICATION WITHOUT THE
APPROVAL OF THE APPELLATE DIVISION
This opinion shall not "constitute precedent or be binding upon any court ." Although it is posted on the
internet, this opinion is binding only on the parties in the case and its use in other cases is limited... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653622/ | NOT FOR PUBLICATION WITHOUT THE
APPROVAL OF THE APPELLATE DIVISION
This opinion shall not "constitute precedent or be binding upon any court." Although it is posted on the
internet, this opinion is binding only on the parties in the case and its use in other cases is limited.... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4605057/ | Richard Walter Drake, Petitioner v. Commissioner of Internal Revenue, RespondentDrake v. CommissionerDocket No. 224-69SCUnited States Tax Court52 T.C. 842; 1969 U.S. Tax Ct. LEXIS 73; August 20, 1969, Filed *73 Decision will be entered under Rule 50. In 1966, the petitioner was an enlisted man in the U.S. Army and was... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605020/ | RAY OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ray Oil Co. v. CommissionerDocket Nos. 34332, 43123, 45219, 48015, 61554.United States Board of Tax Appeals28 B.T.A. 1205; 1933 BTA LEXIS 1035; August 22, 1933, Promulgated *1035 A. E. Hill, Esq., and J. G. Beavers, C.P.A., for the petitioner.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605021/ | Frank M. Hauser, Jr., and Mary M. Hauser v. Commissioner.Hauser v. CommissionerDocket No. 639-67.United States Tax CourtT.C. Memo 1970-207; 1970 Tax Ct. Memo LEXIS 152; 29 T.C.M. (CCH) 908; T.C.M. (RIA) 70207; July 22, 1970, Filed *152 During the years 1961 through 1964, the 909 petitionerhusband embezzled money from ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605023/ | JOSEPH E. UIHLEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Uihlein v. CommissionerDocket No. 51234.United States Board of Tax Appeals30 B.T.A. 399; 1934 BTA LEXIS 1331; April 17, 1934, Promulgated *1331 1. All deductions to which either husband or wife filing a joint return is entitled may be dedu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605024/ | The O. K. Tool Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentO. K. Tool Co. v. CommissionerDocket No. 1698United States Tax Court4 T.C. 539; 1945 U.S. Tax Ct. LEXIS 255; January 8, 1945, Promulgated *255 Decision will be entered for the respondent. Credit for Foreign Taxes -- Section 131, I... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605025/ | RALPH W. CREWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROBERT E. CREWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. AMY TRESNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY WILLIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES CREWS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605026/ | FREDRICK J. AND RUTH WUEBKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWUEBKER v. COMMISSIONERTax Ct. Dkt. No. 11472-96United States Tax Court110 T.C. 431; 1998 U.S. Tax Ct. LEXIS 31; 110 T.C. No. 31; June 23, 1998, Filed *31 Decision will be entered under Rule 155. P executed a contract enrolling h... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605027/ | Appeal of THE BANK OF HARTSVILLE.Bank of Hartsville v. CommissionerDocket No. 999.United States Board of Tax Appeals1 B.T.A. 920; 1925 BTA LEXIS 2758; March 30, 1925, decided Submitted February 9, 1925. *2758 Upon the evidence, held, that during the years involved in this appeal the taxpayer kept its books of account... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653616/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
01/22/2021 09:09 AM CST
- 716 -
Nebraska Supreme Court Advance Sheets
307 Nebraska Reports
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653618/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
01/22/2021 09:09 AM CST
- 686 -
Nebraska Supreme Court Advance Sheets
307 Nebraska Reports
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4605028/ | GAIL J. LEVY and BEVERLEY A. LEVY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLevy v. CommissionerDocket No. 1762-72.United States Tax CourtT.C. Memo 1974-217; 1974 Tax Ct. Memo LEXIS 102; 33 T.C.M. (CCH) 969; T.C.M. (RIA) 74217; August 26, 1974, Filed. Gail J. Levy, pro se. Bernard R. Baker III, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653619/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
01/22/2021 09:09 AM CST
- 599 -
Nebraska Supreme Court Advance Sheets
307 Nebraska Reports
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4605030/ | HOLMBY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Holmby Corp. v. CommissionerDocket No. 51303.United States Board of Tax Appeals28 B.T.A. 1092; 1933 BTA LEXIS 1051; August 15, 1933, Promulgated *1051 1. DIVIDENDS - ORDINARY OR LIQUIDATING DIVIDENDS. - Where petitioner, a holding corpora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605031/ | Standard Knitting Mills, Inc. v. Commissioner.Standard Knitting Mills v. CommissionerDocket No. 1017.United States Tax Court1944 Tax Ct. Memo LEXIS 23; 3 T.C.M. (CCH) 1271; T.C.M. (RIA) 44395; December 1, 1944*23 Held, that the stock of the East Tennessee National Bank became worthless prior to 1939. The loss on accou... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605032/ | EDWARD J. HOLLAND, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHolland v. CommissionerDocket No. 19873-80.United States Tax CourtT.C. Memo 1982-428; 1982 Tax Ct. Memo LEXIS 313; 44 T.C.M. (CCH) 611; T.C.M. (RIA) 82428; July 28, 1982. *313 Held: Petitioner is not entitled to a bad debt deduction in 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605033/ | EMILY D. PROCTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Proctor v. CommissionerDocket No. 11734.United States Board of Tax Appeals11 B.T.A. 235; 1928 BTA LEXIS 3848; March 26, 1928, Promulgated *3848 The date of payment of a dividend, rather than the date of declaration, is controlling in determi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605034/ | Estate of Howard T. Roe, Deceased, George L. Roe, Executor, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentEstate of Roe v. CommissionerDocket Nos. 77315-77318United States Tax Court36 T.C. 939; 1961 U.S. Tax Ct. LEXIS 84; August 31, 1961, Filed *84 Decisions will be entered under Rule 50. The m... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605035/ | APPEAL OF ATLANTIC COAST LINE RAILROAD CO.Atlantic Coast Line R.R. v. CommissionerDocket No. 2505.United States Board of Tax Appeals2 B.T.A. 892; 1925 BTA LEXIS 2240; October 16, 1925, Decided Submitted May 18, 1925. *2240 The taxpayer keeping its accounts on an accrual basis, paid in 1918 a tax which accrued and bec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605036/ | Richard T. Daniel, Jr., and Aena M. Daniel, Petitioners v. Commissioner of Internal Revenue, RespondentDaniel v. CommissionerDocket No. 3508-68United States Tax Court56 T.C. 655; 1971 U.S. Tax Ct. LEXIS 107; June 29, 1971, Filed *107 Decision will be entered under Rule 50. Petitioner obtained a divorce from his wife i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605037/ | SOUTHERN ICE & FUEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Southern Ice & Fuel Co. v. CommissionerDocket No. 25543.United States Board of Tax Appeals10 B.T.A. 1213; 1928 BTA LEXIS 3935; March 7, 1928, Promulgated *3935 1. The net profit derived from the sale of the petitioner's assets, held,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605038/ | GRADY OLEN KLUTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKlutz v. CommissionerDocket No. 11022-75.United States Tax CourtT.C. Memo 1979-169; 1979 Tax Ct. Memo LEXIS 358; 38 T.C.M. (CCH) 724; T.C.M. (RIA) 79169; April 30, 1979, Filed *358 Held: The deductibility of various business expenses and itemiz... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605040/ | APPEAL OF WISCONSIN NATIONAL BANK.Wisconsin Nat'l Bank v. CommissionerDocket No. 2511.United States Board of Tax Appeals4 B.T.A. 109; 1926 BTA LEXIS 2354; June 21, 1926, Decided Submitted June 12, 1925. *2354 1. Deduction for exhaustion of leasehold on basis of March 1, 1913, value allowed. 2. Deduction for obsole... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605043/ | LEROY G. EVANS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Evans v. CommissionerDocket No. 7347.United States Board of Tax Appeals5 B.T.A. 806; 1926 BTA LEXIS 2773; December 15, 1926, Promulgated *2773 Upon a sale of personal property, the receipt of an agreement from the purchasers to execute promiss... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605045/ | APPEAL OF I. M. DAVIS.Davis v. CommissionerDocket No. 2616.United States Board of Tax Appeals2 B.T.A. 359; 1925 BTA LEXIS 2445; July 14, 1925, Decided Submitted June 2, 1925. *2445 Leslie J. Aker, Esq., for the taxpayer. A. Calder Mackay, Esq., for the Commissioner. GRAUPNER *359 Before GRAUPNER, TRAMMELL, and PHIL... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605046/ | CARL A. KLEUSKENS AND HELEN R. KLEUSKENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKleuskens v. CommissionerDocket No. 10648-79.United States Tax CourtT.C. Memo 1982-216; 1982 Tax Ct. Memo LEXIS 531; 43 T.C.M. (CCH) 1160; T.C.M. (RIA) 82216; April 22, 1982. Jimmy L. Ross, for the petitioners. Dougla... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605047/ | Computervision Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentComputervision Corp. v. CommissionerDocket No. 17527-88United States Tax Court96 T.C. 652; 1991 U.S. Tax Ct. LEXIS 31; 96 T.C. No. 25; April 16, 1991, Filed Decision will be entered under Rule 155. P, a manufacturer of computer produ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605048/ | GARY L. EYLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEyler v. CommissionerDocket No. 16247-92United States Tax CourtT.C. Memo 1995-123; 1995 Tax Ct. Memo LEXIS 119; 69 T.C.M. (CCH) 2200; March 23, 1995, Filed *119 Decision will be entered for respondent with regard to the deficiencies. For petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605049/ | CHARLES L. ELLINGTON AND CONSTANCE L. ELLINGTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; UNLIMITED FINANCING INCORPORATED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEllington v. CommissionerDocket Nos. 33706-87; 33707-87United States Tax CourtT.C. Memo 1989-374; 1989 Tax Ct. Memo LE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605058/ | GUARANTY TRUST CO. OF NEW YORK, EXECUTOR, ESTATE OF RHOBIE CALDWELL SMALLMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guaranty Trust Co. v. CommissionerDocket No. 31846.United States Board of Tax Appeals21 B.T.A. 330; 1930 BTA LEXIS 1869; November 13, 1930, Promulgated *1869 ESTATE TAX. - In valuin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471016/ | OPINION. OppeR, Judge: These facts, of course, are basically comparable to those in American Light & Traction Co., 42 B. T. A. 1121; affd. (C. C. A., 7th Cir.), 125 Fed. (2d) 365. There are, it is true, certain deviations, as respondent points out. In the present case petitioner’s change of position was not brought to ... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605060/ | H. W. Findley and Helen B. Findley, Petitioners, v. Commissioner of Internal Revenue, RespondentFindley v. CommissionerDocket No. 40572United States Tax Court25 T.C. 311; 1955 U.S. Tax Ct. LEXIS 42; November 29, 1955, Filed *42 Decision will be entered under Rule 50. Petitioner entered into a contract for the strip mi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653624/ | NOT FOR PUBLICATION WITHOUT THE
APPROVAL OF THE APPELLATE DIVISION
This opinion shall not "constitute precedent or be binding upon any court ." Although it is posted on the
internet, this opinion is binding only on the parties in the case and its use in other cases is limited... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653625/ | RECORD IMPOUNDED
NOT FOR PUBLICATION WITHOUT THE
APPROVAL OF THE APPELLATE DIVISION
This opinion shall not "constitute precedent or be binding upon any court ." Although it is posted on the
internet, this opinion is binding only on the parties... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653626/ | NOT FOR PUBLICATION WITHOUT THE
APPROVAL OF THE APPELLATE DIVISION
This opinion shall not "constitute precedent or be binding upon any court ." Although it is posted on the
internet, this opinion is binding only on the parties in the case and its use in other cases is limited... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4605062/ | ESTATE OF JAMES H. GRAY, SR., DECEASED, TERRY P. MCKENNA, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Gray v. CommissionerDocket No. 2736-91United States Tax CourtT.C. Memo 1993-334; 1993 Tax Ct. Memo LEXIS 339; 66 T.C.M. (CCH) 254; July 29, 1993, Filed *339 Decision will be entered u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605063/ | MARVIN L. LEVY AND WILHELMINA F. LEVY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Levy v. CommissionerDocket No. 102708.United States Board of Tax Appeals46 B.T.A. 1145; 1942 BTA LEXIS 767; May 13, 1942, Promulgated *767 Held, petitioners, who were active traders in securities, may not deduct commissi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605064/ | D. J. GAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. E. C. GAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. H. WILLIAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. E. BEASLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gay v. CommissionerDo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605065/ | Laurence M. Williams, as Liquidator of Sterling Sugars, Inc., formerly a Louisiana Corporation, and Sterling Sugars Sales Corp. v. Commissioner. Laurence M. Williams, as Liquidator of Sterling Sugars, Inc., formerly a Louisiana Corporation v. Commissioner.Williams v. CommissionerDocket Nos. 348 P.T. and 349 P.T.United ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605068/ | Edgar S. Idol and Katherine G. Idol, Petitioners, v. Commissioner of Internal Revenue, Respondent. Speedway Transports, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentIdol v. CommissionerDocket Nos. 87888, 87889United States Tax Court38 T.C. 444; 1962 U.S. Tax Ct. LEXIS 117; June 27, 1962, Filed *117... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605069/ | J. B. ROLATER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rolater v. CommissionerDocket No. 9379.United States Board of Tax Appeals9 B.T.A. 73; 1927 BTA LEXIS 2666; November 14, 1927, Promulgated *2666 Respondent's action in disallowing a loss alleged to have been sustained upon sale of personal prope... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605072/ | CHESTER W. SCHANHOFER and JANET D. SCHANHOFER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchanhofer v. CommissionerDocket Nos. 4549-84, 26307-84.United States Tax CourtT.C. Memo 1986-166; 1986 Tax Ct. Memo LEXIS 438; 51 T.C.M. (CCH) 924; T.C.M. (RIA) 86166; April 24, 1986. Richard W. Pitzner, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605073/ | Arthur W. Fischer and Pauline L. Fischer v. Commissioner.Fischer v. CommissionerDocket No. 71394.United States Tax CourtT.C. Memo 1960-188; 1960 Tax Ct. Memo LEXIS 102; 19 T.C.M. (CCH) 990; T.C.M. (RIA) 60188; September 13, 1960*102 Held: That petitioner has failed to prove error in respondent's determination disallow... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605076/ | Richard Rubin and Helene Rubin, Petitioners v. Commissioner of Internal Revenue, RespondentRubin v. CommissionerDocket No. 2075-66United States Tax Court56 T.C. 1155; 1971 U.S. Tax Ct. LEXIS 75; August 23, 1971, Filed *75 Decision will be entered under Rule 50. Park and Dorman Mills, two corporations, entered into a c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605077/ | FRUIT GROWERS SUPPLY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fruit Growers Supply Co. v. CommissionerDocket No. 30333.United States Board of Tax Appeals21 B.T.A. 315; 1930 BTA LEXIS 1868; November 13, 1930, Promulgated *1868 1. A corporation which acts as purchasing agent for the purpose of p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605078/ | NABISCO BRANDS, INC. AND CONSOLIDATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNabisco Brands v. CommissionerDocket No. 26644-91United States Tax CourtT.C. Memo 1995-127; 1995 Tax Ct. Memo LEXIS 128; 69 T.C.M. (CCH) 2230; March 27, 1995, Filed *128 Decision will be entered under Rule 155... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605082/ | Jeter L. Bryson and Ruth W. Bryson v. Commissioner.Bryson v. CommissionerDocket No. 10976.United States Tax Court1948 Tax Ct. Memo LEXIS 254; 7 T.C.M. (CCH) 77; T.C.M. (RIA) 48016; February 13, 1948J. M. Wells, Esq., Masonic Temple, Greenville, S.C., for the petitioners. F. L. Van Haaften, Esq., for the respondent. JO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605083/ | Fred and Carmela Montesi et al., * Petitioners, v. Commissioner of Internal Revenue, RespondentMontesi v. CommissionerDocket Nos. 90665, 90666, 90667, 90668, 90669United States Tax Court40 T.C. 511; 1963 U.S. Tax Ct. LEXIS 102; June 13, 1963, Filed *102 Decisions will be entered for the respondent. The petitioners and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605084/ | ESTATE OF CORA C. REYNOLDS, DORIS R. MAY, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Reynolds v. CommissionerDocket No. 101034.United States Board of Tax Appeals45 B.T.A. 44; 1941 BTA LEXIS 1187; September 5, 1941, Promulgated *1187 1. Irrevocable trust to which were transferred agreements... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605087/ | HENRY ADAMS ASHFORTH, FREDERICK H. ECKER AND HENRY L. SERVOSS, EXECUTORS OF THE ESTATE OF ELIZABETH MILBANK ASHFORTH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ashforth v. CommissionerDocket No. 67654.United States Board of Tax Appeals30 B.T.A. 1306; 1934 BTA LEXIS 1194; July 27, 1934, Promulgated *1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605090/ | MARTIN CANTINE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cantine v. Commissioner (A)Docket No. 16797.United States Board of Tax Appeals18 B.T.A. 1109; 1930 BTA LEXIS 2528; February 12, 1930, Promulgated *2528 Petitioner, prior to March 1, 1913, delivered certain petents to a corporation with the und... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605092/ | GIRARD TRUST COMPANY, TRUSTEE UNDER AGREEMENT FOR MORRIS L. CLOTHIER ET AL., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Girard Trust Co. v. CommissionerDocket Nos. 75740, 76841.United States Board of Tax Appeals34 B.T.A. 1066; 1936 BTA LEXIS 603; October 7, 1936, Promulgated *603 A trust engaged in di... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605093/ | Putoma Corporation, Successor by Merger of Pro-Mac Company, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentPutoma Corp. v. CommissionerDocket Nos. 7468-73, 7469-73, 7470-73, 7471-73, 7472-73United States Tax Court66 T.C. 652; 1976 U.S. Tax Ct. LEXIS 78; June 30, 1976, Filed 1976 U.S. Tax Ct. LEXIS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605096/ | W. G. Blaisdell v. Commissioner.W. G. Blaisdell v. CommissionerDocket No. 6766.United States Tax Court1946 Tax Ct. Memo LEXIS 19; 5 T.C.M. 1076; T.C.M. (RIA) 46288; December 9, 19461946 Tax Ct. Memo LEXIS 19">*19 R. J. Cleary, Esq., Farmers Bank Bldg., Pittsburgh, Pa., and G. Dixon Shrum, Esq., Law & Finance Bldg., Pi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605100/ | Mississippi River Fuel Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentMississippi River Fuel Corp. v. CommissionerDocket No. 42856United States Tax Court29 T.C. 1248; 1958 U.S. Tax Ct. LEXIS 222; March 31, 1958, Filed 1958 U.S. Tax Ct. LEXIS 222">*222 Decision will be entered under Rule 50. Pe... | 01-04-2023 | 11-20-2020 |
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