url stringlengths 56 59 | text stringlengths 3 913k | downloaded_timestamp stringclasses 1
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https://www.courtlistener.com/api/rest/v3/opinions/4605101/ | MICHAEL A. SMITH and BARBARA A. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 1413-77.United States Tax CourtT.C. Memo 1978-297; 1978 Tax Ct. Memo LEXIS 221; 37 T.C.M. 1242; T.C.M. (RIA) 78297; July 31, 1978, Filed 1978 Tax Ct. Memo LEXIS 221">*221 Held: Receipt of Fe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605102/ | James M. Jordan, Petitioner v. Commissioner of Internal Revenue, RespondentJordan v. CommissionerDocket No. 7323-71United States Tax Court60 T.C. 770; 1973 U.S. Tax Ct. LEXIS 75; 60 T.C. No. 80; August 27, 1973, Filed 1973 U.S. Tax Ct. LEXIS 75">*75 Decision will be entered under Rule 50. Held: Petitioner, an employee... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605103/ | DONALD E. AND BARBARA P. KILBOURNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKilbourne v. CommissionerDocket No. 7016-79.United States Tax CourtT.C. Memo 1980-562; 1980 Tax Ct. Memo LEXIS 23; 41 T.C.M. 578; T.C.M. (RIA) 80562; December 17, 1980Donald E. Kilbourne and Barbara P. Kilbourne, pro se. Ste... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605107/ | MICHAEL SOWADA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSowada v. CommissionerDocket No. 10570-84.United States Tax CourtT.C. Memo 1985-354; 1985 Tax Ct. Memo LEXIS 280; 50 T.C.M. 448; T.C.M. (RIA) 85354; July 18, 1985. Jack Forsberg, for the respondent. FAYMEMORANDUM OPINION FAY, Judge: This case i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605109/ | W. Thomas Menefee and Florence E. Menefee, Petitioners, v. Commissioner of Internal Revenue, RespondentMenefee v. CommissionerDocket No. 7518United States Tax Court8 T.C. 309; 1947 U.S. Tax Ct. LEXIS 282; February 17, 1947, Promulgated 1947 U.S. Tax Ct. LEXIS 282">*282 Decision will be entered for the respondent. The ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605110/ | Fortune Odend'hal, Jr., and Gloria P. Odend'hal, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentOdend'hal v. CommissionerDocket Nos. 8553-78, 8554-78, 3066-79, 5780-79, 2275-80, 2446-80, 2627-80, 6107-80, 6108-80, 6228-80United States Tax Court80 T.C. 588; 1983 U.S. Tax Ct. LEXIS 101; 80 T.C. No. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605112/ | ESTATE OF JESSE L. GRIMES, DECEASED, DAVID GRIMES, EXECUTOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Grimes v. CommissionerDocket No. 26200-84.United States Tax CourtT.C. Memo 1987-379; 1987 Tax Ct. Memo LEXIS 566; 54 T.C.M. 1; T.C.M. (RIA) 87379; August 3, 1987. 1987 Tax Ct. Memo LEXIS 56... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605113/ | PENNSYLVANIA INDEMNITY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pennsylvania Indemnity Co. v. CommissionerDocket No. 71992.United States Board of Tax Appeals30 B.T.A. 413; 1934 BTA LEXIS 1334; April 17, 1934, Promulgated 1934 BTA LEXIS 1334">*1334 A corporation, which in 1930 purchased from... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605114/ | Robert Campbell, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentCampbell v. CommissionerDocket Nos. 15998, 15999, 16000, 16001, 16002, 16003, 21392, 21393, 21394, 21395, 21396, 21397United States Tax Court15 T.C. 312; 1950 U.S. Tax Ct. LEXIS 84; September 28, 1950, Promulgated 1950 U.S. Tax Ct. LE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471035/ | Case: 19-50191 Document: 00515265604 Page: 1 Date Filed: 01/09/2020
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
No. 19-50191
Summary Calendar
... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605153/ | ROBERT L. VAN FOSSAN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVan Fossan v. CommissionerDocket No. 29418-81.United States Tax CourtT.C. Memo 1983-703; 1983 Tax Ct. Memo LEXIS 88; 47 T.C.M. (CCH) 411; T.C.M. (RIA) 83703; November 28, 1983. James G. Arthur, for the petitioner. Marga S. Richmond a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605156/ | The Louisiana Land and Exploration Company, Petitioner, v. Commissioner of Internal Revenue, RespondentLouisiana Land & Exploration Co. v. CommissionerDocket No. 8849United States Tax Court7 T.C. 507; 1946 U.S. Tax Ct. LEXIS 108; August 8, 1946, Promulgated *108 Decision will be entered under Rule 50. 1. Held, petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605158/ | Halsey W. Taylor, Petitioner, v. Commissioner of Internal Revenue, RespondentTaylor v. CommissionerDocket No. 25753United States Tax Court16 T.C. 376; 1951 U.S. Tax Ct. LEXIS 277; 88 U.S.P.Q. (BNA) 446; February 19, 1951, Promulgated *277 Decision will be entered under Rule 50. 1. Income, Capital Gains. -- Held, that ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2640232/ | 190 P.3d 413 (2008)
221 Or. App. 339
Joel Terence ABBOTT, Plaintiff-Appellant,
v.
Jacques A. DeKALB and State of Oregon, Defendants-Respondents.
04CV0283ST; A131204.
Court of Appeals of Oregon, En Banc.
Submitted January 4, 2008.
Decided July 23, 2008.
Resubmitted En Banc June 4, 2008.
Joel Terence Abbott filed the bri... | 01-04-2023 | 11-01-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4605160/ | REES PRINTING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rees Printing Co. v. CommissionerDocket Nos. 6705, 22642.United States Board of Tax Appeals18 B.T.A. 931; 1930 BTA LEXIS 2569; January 27, 1930, Promulgated *2569 Evidence fails to show that respondent was unable to determine petitioner's i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653628/ | 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/4653629/ | 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/4653630/ | [Cite as Steele v. Steele, 2021-Ohio-148.]
IN THE COURT OF APPEALS OF OHIO
SECOND APPELLATE DISTRICT
CHAMPAIGN COUNTY
:
JESSICA P. STEELE ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/2677324/ | GUY M. DABNEY AND ANN V. DABNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDabney v. Comm'rDocket No. 14566-12United States Tax CourtT.C. Memo 2014-108; 2014 Tax Ct. Memo LEXIS 108; June 5, 2014, FiledAn appropriate order of dismissal and decision will be entered.2014 Tax Ct. Memo LEXIS 108">*108 Guy M... | 01-04-2023 | 06-05-2014 |
https://www.courtlistener.com/api/rest/v3/opinions/4605115/ | ELMORE MILLING CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Elmore Milling Co. v. CommissionerDocket No. 96520.United States Board of Tax Appeals42 B.T.A. 1410; 1940 BTA LEXIS 867; November 29, 1940, Promulgated 1940 BTA LEXIS 867">*867 UNDISTRIBUTED PROFITS TAX - DIVIDENDS PAID CREDIT - PREF... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605116/ | Robert L. Stapleton v. Commissioner.Stapleton v. CommissionerDocket No. 52100.United States Tax CourtT.C. Memo 1955-290; 1955 Tax Ct. Memo LEXIS 50; 14 T.C.M. 1119; T.C.M. (RIA) 55290; October 27, 19551955 Tax Ct. Memo LEXIS 50">*50 Held, the uncontested deficiencies in petitioner's income tax for the years 1942 to 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605118/ | CHARLES H. VIOLETTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentViolette v. CommissionerDocket No. 2078-89United States Tax CourtT.C. Memo 1994-173; 1994 Tax Ct. Memo LEXIS 173; 67 T.C.M. 2715; April 19, 1994, Filed 1994 Tax Ct. Memo LEXIS 173">*173 An order will be entered denying respondent's Motion t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605119/ | ROBERT E. AND IMA BASSETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBassett v. CommissionerDocket No. 30773-86.United States Tax CourtT.C. Memo 1988-218; 1988 Tax Ct. Memo LEXIS 246; 55 T.C.M. 867; T.C.M. (RIA) 88218; May 16, 1988Claude T. Allen, for the petitioners. Thomas N. Thompson, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605150/ | GEORGE MARCUS and NEVA MARCUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMarcus v. CommissionerDocket No. 848-73.United States Tax CourtT.C. Memo 1975-158; 1975 Tax Ct. Memo LEXIS 216; 34 T.C.M. 722; T.C.M. (RIA) 750158; May 22, 1975, Filed Alan Adelson, for the petitioners. Patrick R. McKensie and Cha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605151/ | Ameen Jacob and Anna Jacob v. Commissioner.Jacob v. CommissionerDocket No. 19630.United States Tax Court1950 Tax Ct. Memo LEXIS 199; 9 T.C.M. 415; T.C.M. (RIA) 50126; May 23, 19501950 Tax Ct. Memo LEXIS 199">*199 During the taxable years 1942, 1943 and 1944, petitioners operated a taproom. They filed returns for these... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605125/ | Alexander Weil v. Commissioner. Ada Weil v. Commissioner. Joseph L. Weil v. Commissioner. Mae Weil v. Commissioner. Bertha A. Weil v. Commissioner. Moise Weil v. Commissioner.Weil v. CommissionerDocket Nos. 1449, 1450, 1451, 1452, 1453, 1454.United States Tax Court1944 Tax Ct. Memo LEXIS 221; 3 T.C.M. 528; T.C.M. (RIA)... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605127/ | Estate of Amalia Scatena, Deceased, Bank of America, N.T. & S.A., Executor v. Commissioner.Estate of Scatena v. CommissionerDocket No. 2930-62.United States Tax CourtT.C. Memo 1963-290; 1963 Tax Ct. Memo LEXIS 54; 22 T.C.M. 1485; T.C.M. (RIA) 63290; October 24, 19631963 Tax Ct. Memo LEXIS 54">*54 A sum of $35,000 rece... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605129/ | Estate of Carlton A. Shively, Deceased, John E. D. Grunow, Administrator v. Commissioner.Estate of Shively v. CommissionerDocket No. 64312.United States Tax CourtT.C. Memo 1958-196; 1958 Tax Ct. Memo LEXIS 28; 17 T.C.M. 965; T.C.M. (RIA) 58196; November 26, 1958John W. Boyd, Esq., for the petitioner. Raymond T. Mahon, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605130/ | CHICAGO BINDER & FILE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chicago Binder & File Co. v. CommissionerDocket No. 2285.United States Board of Tax Appeals4 B.T.A. 1002; 1926 BTA LEXIS 2119; September 24, 1926, Decided 1926 BTA LEXIS 2119">*2119 Donald E. Currier, C.P.A., for the petitioner. Art... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605131/ | MILLICENT TURLE ROELKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Roelker v. CommissionerDocket No. 81230.United States Board of Tax Appeals39 B.T.A. 967; 1939 BTA LEXIS 937; May 24, 1939, Promulgated 1939 BTA LEXIS 937">*937 1. A trust company, in which petitioner held two blocks of stock acquired... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605132/ | APPEAL OF WARREN E. BROWN.Brown v. CommissionerDocket No. 2975.United States Board of Tax Appeals4 B.T.A. 56; 1926 BTA LEXIS 2390; April 22, 1926, Decided Submitted November 11, 1925. 1926 BTA LEXIS 2390">*2390 Profit on sale of an undivided interest in a partnership for shares of stock in a corporation determined. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605133/ | SAMUEL L. LUBELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MORRIS M. LUBELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JACOB J. LUBELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. AARON D. LUBELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. AB... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605134/ | VIRGINIA H. ALVAREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlvarez v. CommissionerDocket No. 35405-83.United States Tax CourtT.C. Memo 1986-581; 1986 Tax Ct. Memo LEXIS 24; 52 T.C.M. 1158; T.C.M. (RIA) 86581; December 10, 1986. 1986 Tax Ct. Memo LEXIS 24">*24 Petitioner and her former husband file... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605135/ | PROCTOR PATTERSON AND EARL P. DISBRO, EXECUTORS UNDER THE WILL OF MARION C. TYLER, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Patterson v. CommissionerDocket No. 75719.United States Board of Tax Appeals34 B.T.A. 689; 1936 BTA LEXIS 660; June 12, 1936, Promulgated 1936 BTA LEXIS 660">*660 1.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605137/ | HARRY G. FARMAKIS AND LAURIE A. FARMAKIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOYCE D. DURHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFarmakis v. CommissionerDocket Nos. 17718-84, 18044-84.United States Tax CourtT.C. Memo 1986-419; 1986 Tax Ct. Memo LEXIS 188; 52 T.C.M. 400; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605139/ | ESTATE OF JULIUS TOFIAS, DECEASED, HANSON S. REYNOLDS, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Tofias v. CommissionerDocket No. 12708-85.United States Tax CourtT.C. Memo 1987-117; 1987 Tax Ct. Memo LEXIS 113; 53 T.C.M. 285; T.C.M. (RIA) 87117; March 3, 1987. Hanson S. Reynolds, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605162/ | APPEALS OF CHARLES H. THOMPSON, WILLIAM WHALEY, WILLIAM WHALEY, TRUSTEE, and ROY V. MYERS.Thompson v. CommissionerDocket Nos. 1681-1683, 1733.United States Board of Tax Appeals2 B.T.A. 285; 1925 BTA LEXIS 2469; July 10, 1925, Decided Submitted May 19, 1925. *2469 Claim for depreciation of patents disallowed for lack ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4339854/ | TORY M. WATSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWatson v. Comm'rDocket No. 26032-11S.United States Tax CourtT.C. Summary Opinion 2014-108; 2014 Tax Ct. Summary LEXIS 110; December 8, 2014, FiledPURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/2395080/ | 781 S.W.2d 466 (1989)
301 Ark. 38
Richard SCHRADER and Betty Schrader, Individually and As Next Friend of David Schrader, Appellants,
v.
James Edward BELL and Barbara Bell, Appellees.
No. 89-138.
Supreme Court of Arkansas.
December 18, 1989.
Thomas B. Pryor, Fort Smith, for appellants.
Gary D. Person, Fort Smith, Bill ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4605163/ | John E. Walsh, Jr. v. Commissioner.Walsh v. CommissionerDocket No. 1670-64.United States Tax CourtT.C. Memo 1964-243; 1964 Tax Ct. Memo LEXIS 95; 23 T.C.M. (CCH) 1447; T.C.M. (RIA) 64243; September 17, 1964John E. Walsh, Jr., pro se, 910 Ring Bldg., 1200 18th St., N.W., Washington, D.C. Herbert A. Seidman, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2356204/ | 239 S.W.3d 374 (2007)
Anthony L. McCALLA and Cheryl A. McCalla, Appellants,
v.
SKI RIVER DEVELOPMENT INC., Stephen R. Davis, and Karen Davis, Appellees.
No. 10-06-00299-CV.
Court of Appeals of Texas, Waco.
October 10, 2007.
*377 Elizabeth G. Bloch and Peter J. Harry, Brown McCarroll LLP, Austin, for Appellant/Relator.
... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4605164/ | Estate of George Henry Kent, Richard Bulow Kent, Executor v. Commissioner.Estate of George Henry Kent v. CommissionerDocket No. 9214.United States Tax Court1947 Tax Ct. Memo LEXIS 113; 6 T.C.M. (CCH) 933; T.C.M. (RIA) 47233; August 12, 1947*113 1. Decedent died testate in 1941 at the age of 88. For more than 32 years ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2602352/ | 37 P.3d 815 (2001)
2001 OK 82
The STATE of Oklahoma, Petitioner-Appellant,
v.
ONE 1965 RED CHEVROLET PICKUP, VIN/C1445S172380 Bearing Oklahoma License 019CUT, Respondent-Appellee.
No. 93,354.
Supreme Court of Oklahoma.
October 9, 2001.
Richard L. Dugger, District Attorney, Second Judicial District, Ricky A. McPhearson,... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/2454917/ | 480 S.W.2d 229 (1972)
George B. COGHLAN, Appellant,
v.
Mike SULLIVAN, Sheriff of El Paso County, Texas, et al., Appellees.
No. 6238.
Court of Civil Appeals of Texas, El Paso.
March 22, 1972.
Phillip C. Bowen, El Paso, for appellant.
Thor Gade, El Paso, for appellees.
*230 OPINION
RAMSEY, Chief Justice.
George B. Cogh... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/2264286/ | 886 A.2d 1151 (2005)
Richard E. MELLISH, II and Cleve Calhoun, Appellants
v.
HURLOCK NECK DUCK CLUB, INC.
Commonwealth Court of Pennsylvania.
Argued September 12, 2005.
Decided October 28, 2005.
Reargument Denied December 22, 2005.
*1153 Wendy R.S. O'Connor, Allentown, for appellant, Richard E. Mellish, II.
Scott B. Al... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/2056513/ | 772 N.W.2d 750 (2009)
2009 WI App 121
STATE of Wisconsin, Plaintiff-Respondent[]
v.
Benjamin D. TARRANT, Defendant-Appellant.
No. 2008AP1736-CR.
Court of Appeals of Wisconsin.
Opinion Filed July 15, 2009.
Oral Argument May 19, 2009.
*751 On behalf of the defendant-appellant, the cause was submitted on the briefs of an... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4605166/ | Warren G. Morris and Nina Kay Morris v. Commissioner.Morris v. CommissionerDocket No. 92950.United States Tax CourtT.C. Memo 1963-139; 1963 Tax Ct. Memo LEXIS 206; 22 T.C.M. (CCH) 660; T.C.M. (RIA) 63139; May 22, 1963John J. McQueen, for the petitioners. Crane C. Hauser, for the respondent. FAYMemorandum Findings of F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605167/ | ROBERT L. HERD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BETTY R. HERD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHerd v. CommissionerDocket Nos. 4270-92, 4271-92United States Tax CourtT.C. Memo 1994-580; 1994 Tax Ct. Memo LEXIS 588; 68 T.C.M. (CCH) 1261; November 28, 1994, Filed *588... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605168/ | BOBBY J. and JOYCE L. WATERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWaters v. CommissionerDocket No. 26389-83.United States Tax CourtT.C. Memo 1987-332; 1987 Tax Ct. Memo LEXIS 332; 53 T.C.M. (CCH) 1300; T.C.M. (RIA) 87332; July 2, 1987. *332 Held, P, a supervisor of ironworkers on the constructio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605169/ | OLIVER K. BYARS and NADINE P. BYARS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBYARS v. COMMISSIONERDocket No. 8481-76.United States Tax CourtT.C. Memo 1978-467; 1978 Tax Ct. Memo LEXIS 50; 37 T.C.M. (CCH) 1847-99; November 22, 1978, Filed *50 P, a truck driver, incurred expenses for meals while away ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605171/ | David R. Blake and Betty H. Blake, Petitioners v. Commissioner of Internal Revenue, RespondentBlake v. Comm'rDocket No. 8235-74United States Tax Court67 T.C. 7; 1976 U.S. Tax Ct. LEXIS 40; 192 U.S.P.Q. (BNA) 45; October 6, 1976, Filed *40 Decision will be entered under Rule 155. 1. Petitioner owned a patent on a level... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605173/ | Jerome A. Blate and Rose Blate, Petitioners, v. Commissioner of Internal Revenue, RespondentBlate v. CommissionerDocket No. 72589United States Tax Court34 T.C. 121; 1960 U.S. Tax Ct. LEXIS 165; April 29, 1960, Filed *165 Decision will be entered under Rule 50. Held, periodic payments made by petitioner to his divorced... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605174/ | LaVerne S. Stages, et al., 1 v. Commissioner. Stages v. CommissionerDocket Nos. 65038-65040, 65368.United States Tax CourtT.C. Memo 1961-267; 1961 Tax Ct. Memo LEXIS 79; 20 T.C.M. (CCH) 1390; T.C.M. (RIA) 61267; September 28, 1961*79 1. Held, the deficiency for 1949, the year when LaVerne filed no return and no declar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605175/ | Gustav W. Forsberg v. Commissioner.Gustav W. Forsberg v. CommissionerDocket No. 4522.United States Tax Court1945 Tax Ct. Memo LEXIS 205; 4 T.C.M. (CCH) 489; T.C.M. (RIA) 45160; May 4, 1945Louis M. Denit, Esq., 719 15th St., N.W., Washington, D.C., for the petitioner. George J. LeBlanc, Esq., for the respondent. SMITHM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605177/ | MORRIS METCALF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Metcalf v. CommissionerDocket No. 25479.United States Board of Tax Appeals16 B.T.A. 881; 1929 BTA LEXIS 2496; June 4, 1929, Promulgated *2496 The petitioner offered to compromise an additional assessment asserted against him and tendered $500 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605178/ | Jack R. and Ursula Goldstone, Petitioners v. Commissioner of Internal Revenue, RespondentGoldstone v. CommissionerDocket No. 8279-73United States Tax Court65 T.C. 113; 1975 U.S. Tax Ct. LEXIS 49; October 23, 1975, Filed *49 Decision will be entered under Rule 155. Petitioners claimed an investment credit on their 1967... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605179/ | GAYLON BULLARD AND DELYGHTE BULLARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBullard v. CommissionerDocket No. 27422-90United States Tax CourtT.C. Memo 1993-39; 1993 Tax Ct. Memo LEXIS 41; 65 T.C.M. (CCH) 1844; 16 Employee Benefits Cas. (BNA) 1537; February 2, 1993, Filed *41 Decision will be entere... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605180/ | Pittsburgh and Weirton Bus Company, Petitioner, v. Commissioner of Internal Revenue, RespondentPittsburgh & Weirton Bus Co. v. CommissionerDocket No. 35357United States Tax Court21 T.C. 888; 1954 U.S. Tax Ct. LEXIS 270; March 16, 1954, Promulgated *270 Decision will be entered that petitioner is not entitled to relief ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605185/ | MYRTLE S. CARSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carson v. CommissionerDocket No. 104474.United States Board of Tax Appeals47 B.T.A. 163; 1942 BTA LEXIS 728; June 23, 1942, Promulgated *728 CREDIT - HEAD OF A FAMILY. - A parent who maintained a common home in which she and her minor daught... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605186/ | Richard F. Smith, Petitioner, v. Commissioner of Internal Revenue, Respondent. Richard F. Smith and Alma M. Smith, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket Nos. 65292, 65293United States Tax Court31 T.C. 1; 1958 U.S. Tax Ct. LEXIS 72; October 8, 1958, Fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605187/ | ROBERT G. DAVIS AND JOBEE DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDavis v. CommissionerDocket No. 29295-86United States Tax CourtT.C. Memo 1989-635; 1989 Tax Ct. Memo LEXIS 635; 58 T.C.M. (CCH) 777; T.C.M. (RIA) 89635; November 28, 1989Robert G. Davis, pro se. William P. Hardeman, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653631/ | [Cite as State v. Dorsey, 2021-Ohio-143.]
IN THE COURT OF APPEALS OF OHIO
SECOND APPELLATE DISTRICT
MONTGOMERY COUNTY
STATE OF OHIO :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653632/ | [Cite as State v. Davis, 2021-Ohio-142.]
IN THE COURT OF APPEALS OF OHIO
SECOND APPELLATE DISTRICT
MONTGOMERY COUNTY
STATE OF OHIO :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4471071/ | OPINION. ARNold, Judge: The respondent determined that the payment of $1,348,000 by the Gasket Co. to the Crown Co. was an ordinary dividend but applied to the discharge of petitioners’ obligation to the Crown Co. for the balance of the purchase price of the 164,250 shares of stock of the Gasket Co., and that therefore... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471072/ | OPINION. Murdock, Judge: The Commissioner has determined that the petitioner is liable as a transferee of property of Edward S. Moore for gift taxes for the calendar year 1935 in the amount of $104,864.73, plus interest, on gifts made by Edward S. Moore to this petitioner in 1935. The facts have been stipulated and wil... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605192/ | Woodlawn Park Cemetery Company, Petitioner, v. Commissioner of Internal Revenue, RespondentWoodlawn Park Cemetery Co. v. CommissionerDocket No. 21956United States Tax Court16 T.C. 1067; 1951 U.S. Tax Ct. LEXIS 191; May 16, 1951, Promulgated *191 Decision will be entered under Rule 50. 1. In 1944 and 1945, the petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605193/ | Edward P. Bielawa and Geraldine R. Bielawa v. Commissioner.Bielawa v. CommissionerDocket No. 84878.United States Tax CourtT.C. Memo 1961-2; 1961 Tax Ct. Memo LEXIS 346; 20 T.C.M. (CCH) 13; T.C.M. (RIA) 61002; January 11, 1961*346 Hart H. Spiegel, Esq., for the respondent. MURDOCKMemorandum Opinion MURDOCK, Judge. Thi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605195/ | DIANA L. MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoore v. CommissionerDocket No. 28004-91United States Tax CourtT.C. Memo 1992-415; 1992 Tax Ct. Memo LEXIS 435; 64 T.C.M. (CCH) 254; July 21, 1992, Filed *435 An appropriate order and decision will be entered. For Diana L. Moore, pro se. For Re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605196/ | WILLIAM N. AND POLLY A. WEST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWest v. CommissionerDocket No. 29826-81.United States Tax CourtT.C. Memo 1984-421; 1984 Tax Ct. Memo LEXIS 254; 48 T.C.M. (CCH) 796; T.C.M. (RIA) 84421; August 7, 1984. Stephen L. Kadish and J. Timothy Bender, for the petitioners.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605197/ | Nathan Schwartz and Rose Schwartz v. Commissioner.Schwartz v. CommissionerDocket No. 22677.United States Tax Court1951 Tax Ct. Memo LEXIS 253; 10 T.C.M. (CCH) 400; T.C.M. (RIA) 51125; April 25, 1951*253 Held, the property in question had a fair market value in 1928 of $3,000. Held, further, this amount subject to adju... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605200/ | NORTH AMERICAN COAL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.North American Coal Corp. v. CommissionerDocket Nos. 51712, 52492.United States Board of Tax Appeals32 B.T.A. 535; 1935 BTA LEXIS 935; April 30, 1935, Promulgated *935 Respondent's action in including in income of 1927 and 192... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605202/ | MEHDI RAZAVI AND ALEXANDRA L. RAZAVI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRazavi v. CommissionerDocket No. 20086-91United States Tax CourtT.C. Memo 1993-624; 1993 Tax Ct. Memo LEXIS 639; 66 T.C.M. (CCH) 1784; December 27, 1993, Filed *639 Decision will be entered under Rule 155. For petitioners... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605203/ | Bernard E. & Nellie R. Gillespie v. Commissioner.Gillespie v. CommissionerDocket No. 1019-68.United States Tax CourtT.C. Memo 1970-47; 1970 Tax Ct. Memo LEXIS 313; 29 T.C.M. (CCH) 211; T.C.M. (RIA) 70047; February 19, 1970, filed Bernard E. Gillespie, pro se, 4 Ballin Pl., Jamaica Plain, Mass. A. W Dickinson, for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605206/ | John S. Taft and Virginia M. Taft v. Commissioner. John Taft Electric Company, a Corporation v. Commissioner.Taft v. CommissionerDocket Nos. 83701, 83702.United States Tax CourtT.C. Memo 1961-230; 1961 Tax Ct. Memo LEXIS 121; 20 T.C.M. (CCH) 1135; T.C.M. (RIA) 61230; August 15, 1961*121 Held, petitioner has failed to ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605207/ | J. T. SNEED, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sneed v. CommissionerDocket No. 45694.United States Board of Tax Appeals30 B.T.A. 1121; 1934 BTA LEXIS 1222; June 29, 1934, Promulgated *1222 1. Prior to his marriage petitioner's brother conveyed to him an interest in their father's estate... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605209/ | Estate of Robert E. Frane, Deceased, Janet M. Frane, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent; Janet M. Frane and Estate of Robert E. Frane, Deceased, Janet M. Frane, Personal Representative, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Frane v. Commiss... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605210/ | H. Truman Browne v. Commissioner. Bettie Browne v. Commissioner.H. Browne v. CommissionerDocket Nos. 29880, 29881.United States Tax Court1953 Tax Ct. Memo LEXIS 214; 12 T.C.M. (CCH) 669; T.C.M. (RIA) 53211; June 11, 1953*214 In 1946, petitioner, a dealer in real estate, sold a war-housing project of 25 single-dwelling... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605214/ | Constance C. Churchill, Purported Transferee and Beneficiary of the Estate of Clara E. Cline, Deceased, et al. 1 v. Commissioner. Churchill v. CommissionerDocket Nos. 109586, 109587, 109588, 109589.United States Tax Court1944 Tax Ct. Memo LEXIS 319; 3 T.C.M. (CCH) 265; T.C.M. (RIA) 44086; March 23, 1944*319 Todd W. Jo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605215/ | WILL COUNTY TITLE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Will County Title Co. v. CommissionerDocket No. 91448.United States Board of Tax Appeals38 B.T.A. 1396; 1938 BTA LEXIS 746; December 15, 1938, Promulgated *746 JURISDICTION. - The Commissioner determined a deficiency in income tax for 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605216/ | DISABLED AMERICAN VETERANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDisabled Am. Veterans v. CommissionerDocket No. 15661-93United States Tax CourtT.C. Memo 1994-505; 1994 Tax Ct. Memo LEXIS 517; 68 T.C.M. (CCH) 915; October 12, 1994, Filed *517 For petitioner: Donald Crichton Alexander. For responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605218/ | LYLE CURTIS AND NANCY ELAINE HEDGES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCurtis v. CommissionerDocket No. 4566-86United States Tax CourtT.C. Memo 1990-465; 1990 Tax Ct. Memo LEXIS 510; 60 T.C.M. (CCH) 624; T.C.M. (RIA) 90465; August 28, 1990, Filed Lyle Curtis and Nancy Elaine Hedges, pro se. Ste... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605219/ | JOHN HOSKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hoskins v. CommissionerDocket No. 10241.United States Board of Tax Appeals7 B.T.A. 299; 1927 BTA LEXIS 3207; June 14, 1927, Promulgated *3207 1. MARCH 1, 1913, VALUE OF REAL PROPERTY involved in this proceeding, determined. 2. DEDUCTIONS. - T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605220/ | Bernard B. Spindel v. Commissioner.Spindel v. CommissionerDocket No. 2668-64.United States Tax CourtT.C. Memo 1965-164; 1965 Tax Ct. Memo LEXIS 166; 24 T.C.M. (CCH) 869; T.C.M. (RIA) 65164; June 22, 1965Bernard B. Spindel, pro se, RD # 2, Holmes, N. Y. Charles M. Costenbader and Robert D. Whoriskey, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605221/ | King, Quirk & Co., Inc. v. Commissioner.King, Quirk & Co. v. CommissionerDocket No. 72395.United States Tax CourtT.C. Memo 1961-274; 1961 Tax Ct. Memo LEXIS 75; 20 T.C.M. (CCH) 1429; T.C.M. (RIA) 61274; September 29, 1961*75 1. Bonuses paid to petitioner's three officer-stockholders in 1955, when added to their fixed ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605222/ | Harland F. Martini & Sylvia E. Martini v. Commissioner.Martini v. CommissionerDocket No. 5233-67.United States Tax CourtT.C. Memo 1969-196; 1969 Tax Ct. Memo LEXIS 93; 28 T.C.M. (CCH) 1038; T.C.M. (RIA) 69196; September 29, 1969. Filed. Harland F. Martini, pro se, Sauk Rapids, Minn., Jay B. Kelly, for the respondebt. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605223/ | DOUGLAS W. AND MARIE M. FORREST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentForrest v. CommissionerDocket No. 22012-80.United States Tax CourtT.C. Memo 1983-177; 1983 Tax Ct. Memo LEXIS 612; 45 T.C.M. (CCH) 1156; T.C.M. (RIA) 83177; March 31, 1983. Vincent L. Alsfeld, for petitioners. *613 Mary P. Hami... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605224/ | ELLIS E. ADAMS AND VEANNA R. ADAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAdams v. CommissionerDocket No. 6942-78.United States Tax CourtT.C. Memo 1979-305; 1979 Tax Ct. Memo LEXIS 223; 38 T.C.M. (CCH) 1187; T.C.M. (RIA) 79305; August 9, 1979, Filed Richard G. Goldman and Wesley J. Lynes, for respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605225/ | David C. Brown v. Commissioner. George C. Kuehnert v. Commissioner.Brown v. CommissionerDocket Nos. 20318, 20319.United States Tax Court1949 Tax Ct. Memo LEXIS 79; 8 T.C.M. (CCH) 816; T.C.M. (RIA) 49219; September 8, 1949*79 Lee W. Eckels, Esq., 2812 Grant Bldg., Pittsburgh 19, Pa., for the petitioners. Albert J. O'Co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605226/ | LONNIE V. HUDSON and MARY L. HUDSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHudson v. CommissionerDocket No. 3088-80.United States Tax CourtT.C. Memo 1981-430; 1981 Tax Ct. Memo LEXIS 311; 42 T.C.M. (CCH) 663; T.C.M. (RIA) 81430; August 13, 1981. *311 Held, petitioner was not "away from home" withi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605228/ | Estate of Nathalie F. Bell, Deceased, Gilbert H. Osgood and Chicago Title and Trust Co., Executors, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Bell v. CommissionerDocket No. 7973-74United States Tax Court66 T.C. 729; 1976 U.S. Tax Ct. LEXIS 73; July 22, 1976, Filed *73 Decision will be entered... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605229/ | James F. Boyle, Petitioner, v. Commissioner of Internal Revenue, RespondentBoyle v. CommissionerDocket No. 21624United States Tax Court14 T.C. 1382; 1950 U.S. Tax Ct. LEXIS 135; June 30, 1950, Promulgated *135 Decision will be entered for the respondent. Petitioner's share of payments received from a corporation by hi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605231/ | CLARENCE HUNT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHunt v. CommissionerDocket No. 10272-89United States Tax CourtT.C. Memo 1990-335; 1990 Tax Ct. Memo LEXIS 353; 60 T.C.M. (CCH) 31; T.C.M. (RIA) 90335; July 3, 1990, Filed *353 Held: Respondent's motion for summary judgment will be granted with res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605232/ | JOHN H. S. LEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lee v. CommissionerDocket No. 97617.United States Board of Tax Appeals42 B.T.A. 920; 1940 BTA LEXIS 937; October 9, 1940, Promulgated *937 Petitioner, a lawyer, in 1931 received a note for $40,000, secured by a mortgage, in payment for legal s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605233/ | IRVIN E. AND NANCY AUSTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAustin v. CommissionerDocket No. 7870-79.United States Tax CourtT.C. Memo 1981-208; 1981 Tax Ct. Memo LEXIS 542; 41 T.C.M. (CCH) 1373; T.C.M. (RIA) 81208; April 27, 1981. Irvin E. Austin, pro se. John W. Dierker, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605234/ | Appeal of CLINTON GRAHAM.Graham v. CommissionerDocket No. 1182.United States Board of Tax Appeals1 B.T.A. 775; 1925 BTA LEXIS 2812; March 16, 1925, decided Submitted February 26, 1925. *2812 Russell W. Burchard, Esq., for the taxpayer. James T. Dortch, and Arthur J. Seaton, Esqs., for the Commissioner. *775 Before ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605235/ | Appeal of NATHANIEL A. DUNN ET AL. 1Dunn v. CommissionerDocket No. 312.United States Board of Tax Appeals1 B.T.A. 257; 1924 BTA LEXIS 197; December 29, 1924, decided Submitted November 20, 1924. *197 Evidence held insufficient to prove that actual value of accounts receivable and inventory were less than book value a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605236/ | Harry Blum v. Commissioner.Blum v. CommissionerDocket No. 17451.United States Tax Court1948 Tax Ct. Memo LEXIS 55; 7 T.C.M. (CCH) 798; T.C.M. (RIA) 48223; October 26, 1948*55 David Levinson, Esq., and Sidney M. Perlstadt, Esq., for the petitioner. H. H. Hart, Esq., for the respondent. DISNEYMemorandum Opinion DISNEY,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605237/ | Tri-S Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentTri-S Corp. v. CommissionerDocket No. 759-66United States Tax Court48 T.C. 316; 1967 U.S. Tax Ct. LEXIS 92; June 15, 1967, Filed *92 Decision will be entered under Rule 50. Capital Assets -- Sec. 1221(1) -- Condemnation by Eminent Domain. -- ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605239/ | STANLEY WARANCH AND CAROL B. WARANCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWaranch v. CommissionerDocket No. 21927-87United States Tax CourtT.C. Memo 1989-596; 1989 Tax Ct. Memo LEXIS 599; 58 T.C.M. (CCH) 584; T.C.M. (RIA) 89596; October 31, 1989R. Braxton Hill III and Hunter W. Sims, Jr., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605240/ | General Artists Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentGeneral Artists Corp. v. CommissionerDocket No. 25416United States Tax Court17 T.C. 1517; 1952 U.S. Tax Ct. LEXIS 248; March 18, 1952, Promulgated *248 Decision will be entered under Rule 50. Capital Assets -- Personal Service Cont... | 01-04-2023 | 11-20-2020 |
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