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https://www.courtlistener.com/api/rest/v3/opinions/4605241/ | PEOPLES ICE & COLD STORAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Peoples Ice & Cold Storage Co. v. CommissionerDocket No. 14365.United States Board of Tax Appeals10 B.T.A. 16; 1928 BTA LEXIS 4214; January 19, 1928, Promulgated *4214 1. Useful life of machinery and rate of depreciation deter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605242/ | Wisconsin Psychiatric Services, Ltd., Petitioner v. Commissioner of Internal Revenue, Respondent; Wess R. Vogt, Petitioner v. Commissioner of Internal Revenue, RespondentWisconsin Psychiatric Services, Ltd. v. CommissionerDocket Nos. 1270-79, 1271-79United States Tax Court76 T.C. 839; 1981 U.S. Tax Ct. LEXIS 123; May 2... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471090/ | OPINION. Smith, Judge: The first question for consideration is whether Henry Rose is liable to income tax for 1939 upon the entire amount of $58,500 net proceeds received upon the settlement of a suit brought by him against the Metro-Goldwyn-Mayer Corporation and associated companies, or on only that amount less the $2... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605254/ | RHODE H. GREGORY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARVEY N. GREGORY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN M. GREGORY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gregory v. CommissionerDocket Nos. 13151-13153.United States Board of Tax Appeals1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605255/ | Morris Lipsitz and Helen Lipsitz, Petitioners, v. Commissioner of Internal Revenue, Respondent. Morris Lipsitz, Petitioner, v. Commissioner of Internal Revenue, RespondentLipsitz v. CommissionerDocket Nos. 24799, 24800United States Tax Court21 T.C. 917; 1954 U.S. Tax Ct. LEXIS 267; March 18, 1954, Promulgated *267 Dec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605256/ | THE EVANSVILLE COURIER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Evansville Courier v. CommissionerDocket No. 29413.United States Board of Tax Appeals23 B.T.A. 862; 1931 BTA LEXIS 1808; June 25, 1931, Promulgated *1808 1. Petitioner's contention, that its income was overstated in the amount of $15,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605257/ | WILLIAM B. LEVY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DELSTEEL, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLevy v. CommissionerDocket Nos. 13637-79, 13638-79.United States Tax CourtT.C. Memo 1984-306; 1984 Tax Ct. Memo LEXIS 368; 48 T.C.M. (CCH) 293; T.C.M. (RIA) 84306; June ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605259/ | Ethel Black, Petitioner, v. Commissioner of Internal Revenue, RespondentBlack v. CommissionerDocket No. 77628United States Tax Court35 T.C. 90; 1960 U.S. Tax Ct. LEXIS 47; October 21, 1960, Filed *47 Decision will be entered for the respondent. In August 1955, petitioner exchanged desert land she was holding for inves... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605260/ | SUMMERFIELD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Summerfield Co. v. CommissionerDocket No. 47462.United States Board of Tax Appeals26 B.T.A. 440; 1932 BTA LEXIS 1311; June 15, 1932, Promulgated *1311 George M. Morris, Esq., and Frederick L. Pearce, Esq., for the petitioner. John D. Kile... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605261/ | JOSEPH P. BYRNE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent 1Byrne v. CommissionerDocket Nos. 9464-79; 14086-79; 14087-79United States Tax CourtT.C. Memo 1982-373; 1982 Tax Ct. Memo LEXIS 376; 44 T.C.M. (CCH) 338; T.C.M. (RIA) 82373; June 30, 1982Luther J. Avery, Jeffrey S. Ross, and Michele ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605262/ | JAMES S. THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thompson v. CommissionerDocket No. 37569.United States Board of Tax Appeals19 B.T.A. 1250; 1930 BTA LEXIS 2225; May 29, 1930, Promulgated *2225 Selling costs incident to the sale of real estate by one not a dealer, the profit being reported... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605263/ | A. W. Row v. Commissioner.Row v. CommissionerDocket No. 68137.United States Tax CourtT.C. Memo 1959-58; 1959 Tax Ct. Memo LEXIS 190; 18 T.C.M. (CCH) 305; T.C.M. (RIA) 59058; March 30, 1959*190 Held, that petitioner's deduction for medical expenses for the year 1955 must be limited to $2,500 for that year under the pro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605265/ | George E. Booth v. Commissioner.Booth v. CommissionerDocket No. 105161.United States Tax Court1944 Tax Ct. Memo LEXIS 355; 3 T.C.M. (CCH) 176; T.C.M. (RIA) 44057; February 26, 1944*355 Walter Bachrach, Esq., 231 S. La Salle St., Chicago, Ill., for the petitioner. Harold H. Hart, Esq., for the respondent. LEECHMemoran... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605266/ | Harry M. Flower and Gail Flower, Petitioners v. Commissioner of Internal Revenue, RespondentFlower v. CommissionerDocket No. 7432-70United States Tax Court61 T.C. 140; 1973 U.S. Tax Ct. LEXIS 29; 61 T.C. No. 18; October 31, 1973, Filed *29 Decision will be entered for the respondent. 1. Payments received by petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605267/ | ROLF STERNBERG AND FRANCES STERNBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSternberg v. CommissionerDocket No. 15913-79.United States Tax CourtT.C. Memo 1984-458; 1984 Tax Ct. Memo LEXIS 217; 48 T.C.M. (CCH) 965; T.C.M. (RIA) 84458; August 28, 1984. Rolf Sternberg and Frances Sternberg, pro se. D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471092/ | OPINION. Tyson, Judge: The various issues will be discussed in the order in which they have been stated. I and II. To its return for the fiscal year ended January 31, 1936, petitioner appended a memorandum entitled “Information Relating to Reorganization Consummated February 21, 1935,” stating therein that it believed ... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471093/ | OPINION. Black, Judge: These proceedings ha-ve been consolidated. The issue in each proceeding is identical and the facts are the same except as to the names of the different individuals involved, their positions and length of service with the company, and the amounts of alleged income involved. The same question as to... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471094/ | Van Fossan, J., dissenting: The processes of reasoning by which the payments by the corporation are construed in the prevailing opinion to constitute income to petitioners seems to me to distort the reasonable intendment of the statute. The cases are also indistinguishable from the well considered opinion of Judge Leec... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471095/ | OPINION. Smith, Judge: We consider the first question whether Phillips H. Lord, Inc., is entitled to deduct from its gross income of 1937 $14,769 paid to the Phillips H. Lord, Inc., pension trust. In the deficiency notice the respondent disallowed the deduction “for the reason that it is not deductible under any provis... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471096/ | OPINION. Van Fossan, Judge: The first issue presented is whether petitioner is entitled to a dividends paid credit under section 27 (f) of the Keve-nue Act of 1936,1 for its fiscal year ending January 31,1937, by reason of the retirement of preferred stock. Petitioner contends that it is entitled to such a credit becau... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605269/ | ALBERT CHEN AND NAI-FEN CHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChen v. Comm'rDocket No. 12982-12SUnited States Tax Court2014 Tax Ct. Summary LEXIS 6; January 14, 2014, FiledPURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.*6 Dec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605270/ | JAMES AUBREY SUMIEL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentSumiel v. CommissionerDocket No. 15719-91United States Tax CourtT.C. Memo 1993-104; 1993 Tax Ct. Memo LEXIS 105; 65 T.C.M. (CCH) 2142; March 24, 1993, Filed *105 For petitioner: David A. Slacter. For respondent: Richard D. Fultz. HAMBLENH... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605273/ | MAHLON D. THATCHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ADA T. HUNTZINGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LYDIA T. WHEELER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thatcher v. CommissionerDocket Nos. 101598, 101599, 103219, 103220.United State... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605274/ | Chattanooga Automobile Club, Petitioner, v. Commissioner of Internal Revenue, RespondentChattanooga Auto. Club v. CommissionerDocket No. 15138United States Tax Court12 T.C. 967; 1949 U.S. Tax Ct. LEXIS 175; June 8, 1949, Promulgated *175 Decision will be entered for the respondent. Exempt -- Section 101 (9) -- Automob... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605275/ | Anna Love Hopkins v. Commissioner.Hopkins v. CommissionerDocket No. 108433.United States Tax Court1943 Tax Ct. Memo LEXIS 514; 1 T.C.M. (CCH) 400; T.C.M. (RIA) 43016; January 11, 1943*514 George Link, Jr., Esq., 17 John St., New York City, and Charles H. Buckley, Esq., for the petitioner. Ralph H. Dwan, Esq., and Clay... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605277/ | Meldrum & Fewsmith, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentMeldrum & Fewsmith, Inc. v. CommissionerDocket Nos. 30977, 35392United States Tax Court20 T.C. 790; 1953 U.S. Tax Ct. LEXIS 93; July 8, 1953, Promulgated *93 Decisions will be entered under Rule 50. 1. Held, the profits of a partnersh... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605278/ | EDWARD E. STONEBROOK, GERTRUDE STONEBROOK, MELVIN D. EDIGER, and ESTHER R. EDIGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStonebrook v. CommissionerDocket No. 11599-78.United States Tax CourtT.C. Memo 1980-522; 1980 Tax Ct. Memo LEXIS 60; 41 T.C.M. (CCH) 422; T.C.M. (RIA) 80522; November 25, 1980, F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605244/ | Topps of Canada, Ltd., Petitioner, v. Commissioner of Internal Revenue, RespondentTopps of Canada, Ltd. v. CommissionerDocket No. 72569United States Tax Court36 T.C. 326; 1961 U.S. Tax Ct. LEXIS 145; May 23, 1961, Filed *145 Decision will be entered for the respondent. The petitioner was engaged in selling watch bands... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605246/ | CITY BANK FARMERS TRUST COMPANY, EXECUTOR OF THE ESTATE OF AMBROSE H. BURROUGHS, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.City Bank Farmers Trust Co. v. CommissionerDocket No. 59797.United States Board of Tax Appeals29 B.T.A. 190; 1933 BTA LEXIS 967; October 31, 1933, Promulgated *967 The ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605248/ | Seymour Seder and Frances Seder, Petitioners v. Commissioner of Internal Revenue, RespondentSeder v. CommissionerDocket No. 3053-71United States Tax Court60 T.C. 49; 1973 U.S. Tax Ct. LEXIS 150; 60 T.C. No. 6; April 5, 1973April 5, 1973, Filed *150 Decision will be entered for the respondent. H and W transferred stock... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605249/ | JAMES H. & ELIZABETH K. DEISENROTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDeisenroth v. CommissionerDocket No. 4387-88United States Tax CourtT.C. Memo 1989-642; 1989 Tax Ct. Memo LEXIS 642; 58 T.C.M. (CCH) 838; T.C.M. (RIA) 89642; December 6, 1989Henry Kaelin, for the petitioners. Frederick W. Krie... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605250/ | R. J. REYNOLDS TOBACCO COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.R. J. Reynolds Tobacco Co. v. CommissionerDocket No. 71901.United States Board of Tax Appeals35 B.T.A. 949; 1937 BTA LEXIS 808; April 27, 1937, Promulgated *808 Over a period of several years, in pursuance of its policy of broa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605251/ | LOTTIE ZUKOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Zukor v. CommissionerDocket No. 99901.United States Board of Tax Appeals43 B.T.A. 825; 1941 BTA LEXIS 1441; March 6, 1941, Promulgated *1441 In 1934 petitioner and her husband were residents of and domiciled in New York. In that year two suits ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605252/ | IVAN A. JASKO AND JUDITH L. JASKO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJasko v. CommissionerDocket No. 5553-95.United States Tax Court107 T.C. 30; 1996 U.S. Tax Ct. LEXIS 34; 107 T.C. No. 3; August 20, 1996, Filed *34 Decision will be entered for respondent. Ps' principal residence was destroye... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605280/ | Estate of Henry W. Clark, Alleyne Clark, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentClark v. CommissionerDocket No. 11921United States Tax Court10 T.C. 1107; 1948 U.S. Tax Ct. LEXIS 159; June 14, 1948, Promulgated *159 Decision will be entered for the respondent. A notice of deficiency maile... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4331479/ | JEFFREY A. GLASSMAN AND MARY K. GLASSMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Glassman v. CommissionerTax Ct. Dkt. No. 27001-95United States Tax CourtT.C. Memo 1997-497; 1997 Tax Ct. Memo LEXIS 581; 74 T.C.M. (CCH) 1106; T.C.M. (RIA) 97497; November 5, 1997, Filed *581 Decision will be entered ... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4605281/ | Gloria Friedlander Faria v. Commissioner.Faria v. CommissionerDocket No. 2660.United States Tax Court1945 Tax Ct. Memo LEXIS 336; 4 T.C.M. (CCH) 65; T.C.M. (RIA) 45027; January 22, 1945*336 The proof failing to establish ownership of certain property in the alleged transferor at the date of the transfer and the proof ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605283/ | Floyd D. Akers, Petitioner, v. Commissioner of Internal Revenue, RespondentAkers v. CommissionerDocket No. 5957United States Tax Court6 T.C. 693; 1946 U.S. Tax Ct. LEXIS 237; April 10, 1946, Promulgated *237 Decision will be entered under Rule 50. 1. Petitioner, engaged in the automobile agency business, conveyed to h... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605284/ | Ben F. Read and Mary K. Read v. Commissioner. T. B. Knox and Winnie J. Knox v. Commissioner.Read v. CommissionerDocket Nos. 39765, 43481.United States Tax Court1954 Tax Ct. Memo LEXIS 309; 13 T.C.M. (CCH) 123; T.C.M. (RIA) 54044; February 9, 1954*309 On January 17, 1948, Ben F. Read and T. B. Knox sold to Texmass Petr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605285/ | ROBIN SIMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSimpson v. CommissionerDocket No. 13014-93United States Tax CourtT.C. Memo 1995-194; 1995 Tax Ct. Memo LEXIS 196; 69 T.C.M. (CCH) 2513; May 2, 1995, Filed *196 For petitioner: W. Patrick Cantrell. For respondent: Carol Bingham McClure. POWELLPOW... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605286/ | Cameron Machine Company, Petitioner, v. Commissioner of Internal Revenue, RespondentCameron Machine Co. v. CommissionerDocket No. 39443United States Tax Court24 T.C. 394; 1955 U.S. Tax Ct. LEXIS 172; June 14, 1955, Filed *172 Decision will be entered under Rule 50. Held, that anticipatory expenditures in the total amo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605287/ | Hibbard E. Broadfoot and Helen C. Broadfoot v. Commissioner.Broadfoot v. CommissionerDocket No. 36067.United States Tax Court1952 Tax Ct. Memo LEXIS 106; 11 T.C.M. (CCH) 878; T.C.M. (RIA) 52255; August 20, 1952*106 During 1946, petitioner Hibbard E. Broadfoot was a member of a joint venture with one William B. North t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471128/ | OPINION. Akundell, Judge: The Commissioner determined an income tax deficiency for the calendar year 1937 in the amount of $13,887.24. The sole issue is whether cash of $45,240 received by petitioner pursuant to a plan of recapitalization is taxable as a dividend, as determined by respondent, or as capital gain to the ... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471129/ | OPINION. Dinsey, Judge: Three questions here are presented: Has the statute of limitations run as to assessment for the year 1935? Did the respondent err in denying the depreciation claimed by the petitioner? Did he err in adding to the petitioner’s income on the ground that the petitioner’s system of computing income ... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471131/ | OPINION. DisNEY, Judge: We have here to decide whether the transactions through which the petitioner disposed of the corporate stock here involved constitute a sale resulting in capital gain, taxed according to the time of holding under section 117 of the Revenue Act of 1938, or whether on the other hand such transacti... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471134/ | OPINION. ARUNdell, Judge: Petitioner challenges a deficiency of $3,644.07 in income tax determined by respondent for the taxable year 1937. The only question for decision is whether petitioner is entitled to a dividend carry-over credit of $16,564.02 on account of dividends paid in 1936 by one of petitioner’s predecess... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471135/ | OPINION. AetjNdell, Judge: The Commissioner determined a deficiency of $63,244.44 in estate tax. Minor adjustments are not disputed. The issue is whether the value of the corpora of two irrevocable trusts created by decedent prior to 1931 should be included within his gross estate. This turns primarily upon whether the... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471126/ | Black, J., concurring: The forgiveness by Frank A. Augsbury, one of the principal stockholders of petitioner, of his debt against petitioner seems to come literally within the terms of article 22 (a)-14 of Regulations 94, which is applicable to the taxable year involved in this proceeding. That article deals with the c... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471138/ | OPINION. T/wanTT, Jvdg&: Petitioner reported gross income for the taxable year in the amount of $107,648.18, which included all its receipts for services to subscribers. In the determination of the deficiency, respondent did not adjust that item. He allowed deductions of $2,280.92 not claimed on the return and disallow... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605288/ | ELEANOR L. MACK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mack v. CommissionerDocket No. 86856.United States Board of Tax Appeals37 B.T.A. 1101; 1938 BTA LEXIS 944; June 21, 1938, Promulgated *944 A divorced wife had the custody of minor children who lived with her in the taxable year and over whom ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605290/ | Roy L. Harding and Myrtle V. Harding v. Commissioner.Harding v. CommissionerDocket Nos. 261-68, 262-68.United States Tax CourtT.C. Memo 1970-179; 1970 Tax Ct. Memo LEXIS 178; 29 T.C.M. (CCH) 789; T.C.M. (RIA) 70179; June 29, 1970, Filed. Claude R. Wilson, Jr., 2330 Republic National Bank Tower, Dallas,Tex., for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605291/ | JOSEPH AND NANCY AGONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAgone v. CommissionerDocket No. 2676-77.United States Tax CourtT.C. Memo 1983-640; 1983 Tax Ct. Memo LEXIS 148; 47 T.C.M. (CCH) 107; T.C.M. (RIA) 83640; October 17, 1983. Johnathan E. Weinrich, for the petitioners. Jack H. Klinghoffer,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605292/ | FREDERICK AYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ayer v. CommissionerDocket No. 93019.United States Board of Tax Appeals45 B.T.A. 146; 1941 BTA LEXIS 1168; September 18, 1941, Promulgated *1168 1. Petitioner, prior to the taxable year, created separate trusts for each of his five minor chil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605295/ | J. H. TAYLOR CONSTRUCTION CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.J. H. Taylor Constr. Co. v. CommissionerDocket No. 11877.United States Board of Tax Appeals13 B.T.A. 238; 1928 BTA LEXIS 3291; August 6, 1928, Promulgated 1928 BTA LEXIS 3291">*3291 The petitioner was a personal service co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605296/ | T. Gardner and Alice S. Hill v. Commissioner.Hill v. CommissionerDocket No. 94671.United States Tax CourtT.C. Memo 1963-211; 1963 Tax Ct. Memo LEXIS 133; 22 T.C.M. 1056; T.C.M. (RIA) 63211; August 7, 19631963 Tax Ct. Memo LEXIS 133">*133 Respondent disallowed business losses taken as deductions by petitioner, a full-t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605297/ | Day Mines, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentDay Mines, Inc. v. CommissionerDocket No. 3171-62United States Tax Court42 T.C. 337; 1964 U.S. Tax Ct. LEXIS 107; May 5, 1964, Filed 1964 U.S. Tax Ct. LEXIS 107">*107 Decision will be entered under Rule 50. Petitioner, a consolidated mining co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605299/ | W. T. WAGGONER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELLA WAGGONER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Waggoner v. CommissionerDocket Nos. 33516, 33517.United States Board of Tax Appeals24 B.T.A. 657; 1931 BTA LEXIS 1616; November 5, 1931, Promulgated 1931 BTA LEXIS 161... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605301/ | William C. Moening and Harry A. Heckmann -- Copartners Doing Business Under the Name and Style of the United States Drill Head Company, Petitioner, v. War Contracts Price Adjustment Board, Respondent. William C. Moening and Harry A. Heckmann -- Copartners Doing Business Under the Name and Style of the United States Ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605303/ | H. LAWRENCE KAUFMAN and JOAN B. KAUFMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKaufman v. CommissionerDocket Nos. 14558-84; 4038-85.United States Tax CourtT.C. Memo 1987-350; 1987 Tax Ct. Memo LEXIS 350; 53 T.C.M. 1348; T.C.M. (RIA) 87350; July 21, 19871987 Tax Ct. Memo LEXIS 350">*350 Harvey R. Po... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605304/ | GOLCONDA OIL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Golconda Oil Co. v. CommissionerDocket No. 10176.United States Board of Tax Appeals7 B.T.A. 955; 1927 BTA LEXIS 3070; August 1, 1927, Promulgated 1927 BTA LEXIS 3070">*3070 Depreciation on equipment of an oil well allowed on a unit-of-produc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605306/ | Georgia Carolina Chemical Company v. Commissioner.Georgia Carolina Chem. Co. v. CommissionerDocket No. 110326.United States Tax Court1944 Tax Ct. Memo LEXIS 44; 3 T.C.M. 1213; T.C.M. (RIA) 44371; November 18, 19441944 Tax Ct. Memo LEXIS 44">*44 John W. Townsend, Esq., National Press Bldg., Washington, D.C. and M. H. B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653636/ | [Cite as Mahle Behr Dayton, L.L.C. v. Ohio Bur. of Workers' Comp., 2021-Ohio-145.]
IN THE COURT OF APPEALS OF OHIO
SECOND APPELLATE DISTRICT
MONTGOMERY COUNTY
:
MAHLE ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653637/ | [Cite as Henderson v. Fowler, 2021-Ohio-144.]
IN THE COURT OF APPEALS OF OHIO
SECOND APPELLATE DISTRICT
MONTGOMERY COUNTY
:
CHRISTY HENDERSON ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653638/ | [Cite as Barrow v. Living Word Dayton, 2021-Ohio-141.]
IN THE COURT OF APPEALS OF OHIO
SECOND APPELLATE DISTRICT
MONTGOMERY COUNTY
SAMUEL BARROW :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653639/ | IN THE COMMONWEALTH COURT OF PENNSYLVANIA
SBA Towers II, LLC, :
Appellant :
:
v. : No. 440 C.D. 2020
: Submitted... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/1386239/ | 209 Ga. 741 (1953)
76 S.E.2d 16
TRIMBLE
v.
FAIRBANKS.
18166.
Supreme Court of Georgia.
Argued April 14, 1953.
Decided May 12, 1953.
Phillips, Johnson & Williams, for plaintiff in error.
Lokey, Bowden & Rolleston, contra.
ALMAND, Justice.
Mrs. Millie B. Trimble, in an equitable petition against Donald E. Fairbanks, pray... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4471149/ | OPINION. Hill, Judge: The Commissioner determined a deficiency of $1,-271.83 in estate tax by including in decedent’s gross estate the amount of certain moneys deposited by him out of his own funds in a bank in joint and several accounts with his wife, as trustees for his children. At the hearing respondent asked that ... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471151/ | OPINION. Tyson, Judge: The issue is whether the gift by petitioner to his wife for Lynne Frances comes within the $4,000 gift tax exclusion under section 504 (b) of the Revenue Act of 1932, as amended by section 505 (a) of the Revenue Act of 1938.1 Petitioner contends that the gift in question was not in trust, but an ... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471141/ | OPINION. Black, Judge: The questions involved have been previously stated. We will first consider the question whether any part of Miss Bergan’s share of Mrs. Johnson’s estate in excess of the $50,000 block of bonds should be included in Miss Bergan’s gross estate as representing a transfer in contemplation of, or as t... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471142/ | OPINION. OppeR, Judge: Under the rule which we have consistently followed, petitioner is not a life insurance company within the definition of section 201 of the Internal Revenue Code1 unless at least 50 percent of “its total reserve funds” are true life insurance reserves required to be maintained by the law under whi... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471143/ | SUPPLEMENTAL OPINION. Opper, Judge: The opinion originally published in this case appears at 47 B. T. A. 807. The findings of fact therein, which we do not now disturb, need not be reiterated here. In view, however, of the reliance placed in the original opinion upon Estate of Mary H. Hughes, 44 B. T. A. 1196, which th... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471144/ | OPINION. Van Fossan, Judge: The first issue is whether income of the three trusts which petitioner created for the benefit of his three daughters is includible in his gross income for the years 1935 and 1936. Petitioner contends this income is not so includible under sections 166 or 167 of the Revenue Acts of 1934 and ... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471146/ | OPINION. Smith, Judge: The principal question in this proceeding is whether petitioner made completed gifts to his minor children of the shares of stock represented by the certificates which he had endorsed for transfer to them in years prior to 1938. If so, the dividends paid on the shares in 1938 are taxable to the c... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471147/ | OPINION. TueneR, Judge: The question here is whether cash paid and common stock issued to preferred stockholders' as a part of the consideration for the exchange by them of $3.25 preferred stock for $2.50 preferred stock constituted a taxable dividend in the hands of petitioner’s stockholders. If so, the petitioner is ... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653554/ | USCA11 Case: 19-13030 Date Filed: 01/22/2021 Page: 1 of 13
[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
________________________
N... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653570/ | RENDERED: JANUARY 15, 2021; 10:00 A.M.
NOT TO BE PUBLISHED
Commonwealth of Kentucky
Court of Appeals
NO. 2019-CA-1905-MR
RALPH GENTRY APPELLANT
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4605309/ | LUTHER L. HIERS, JR. and LYNDA HIERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHiers v. CommissionerDocket No. 4130-80.United States Tax CourtT.C. Memo 1981-195; 1981 Tax Ct. Memo LEXIS 551; 41 T.C.M. 1320; T.C.M. (RIA) 81195; April 22, 1981. Paul R. Ashe, for the petitioners. Avery Cousins, III, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605310/ | CHARLES F. FAWSETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fawsett v. CommissionerDocket No. 72057.United States Board of Tax Appeals30 B.T.A. 908; 1934 BTA LEXIS 1246; June 14, 1934, Promulgated 1934 BTA LEXIS 1246">*1246 Petitioner paid income taxes to the State of Wisconsin under a statute whic... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605312/ | JOHN MEIERS and SALLY MEIERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMeiers v. CommissionerDocket No. 25414-81.United States Tax CourtT.C. Memo 1984-607; 1984 Tax Ct. Memo LEXIS 70; 49 T.C.M. 136; T.C.M. (RIA) 84607; November 20, 1984. Gaar W. Steiner, for the petitioner. Crispin G. Cantrell, for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605313/ | Emerson Foulke and Margaret Foulke, et al. 1 v. Commissioner. Foulke v. CommissionerDocket Nos. 24249-24251.United States Tax CourtT.C. Memo 1955-175; 1955 Tax Ct. Memo LEXIS 147; 14 T.C.M. 666; T.C.M. (RIA) 55175; June 30, 19551955 Tax Ct. Memo LEXIS 147">*147 James J. Waters, Esq., 712 Commerce Building, Kansas City... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605314/ | JENNINGS & CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jennings & Co. v. CommissionerDocket No. 22134.United States Board of Tax Appeals21 B.T.A. 381; 1930 BTA LEXIS 1859; November 19, 1930, Promulgated 1930 BTA LEXIS 1859">*1859 The sum which a lessee agreed to pay for modification of the l... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605315/ | Byrd Investments, Thomas A. Blubaugh, a Partner Other Than the Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue, RespondentByrd Inv. v. CommissionerDocket No. 36605-86United States Tax Court89 T.C. 1; 1987 U.S. Tax Ct. LEXIS 91; 89 T.C. No. 1; July 2, 1987. July 2, 1987, Filed 1987 U.S. Tax Ct. LEXI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605316/ | SOLOMON BERINGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Beringer v. CommissionerDocket No. 68868.United States Board of Tax Appeals29 B.T.A. 250; 1933 BTA LEXIS 975; October 31, 1933, Promulgated 1933 BTA LEXIS 975">*975 Where a petition assails both the deficiency and the fraud penalty, a failur... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605317/ | REUBEN ROSENBERG AND MICHELE G. ROSENBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRosenberg v. CommissionerDocket No. 8812-83.United States Tax CourtT.C. Memo 1987-441; 1987 Tax Ct. Memo LEXIS 438; 54 T.C.M. 392; T.C.M. (RIA) 87441; August 31, 1987. Paul C. Arshonsky, Marvin Kamensky, and Michael A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605318/ | Zilkha & Sons, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; Jerome L. Stern and Jane Stern, Petitioners v. Commissioner of Internal Revenue, RespondentZilkha & Sons, Inc. v. CommissionerDocket Nos. 1902-66, 1995-66United States Tax Court52 T.C. 607; 1969 U.S. Tax Ct. LEXIS 96; July 2, 1969, Filed 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605319/ | THOMAS H. FRANKLIN, T. D. ANDERSON, AND M. C. JUDSON, INDEPENDENT EXECUTORS AND TRUSTEES UNDER THE WILL OF GEORGE W. BRACKENRIDGE, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Franklin v. CommissionerDocket No. 6515.United States Board of Tax Appeals11 B.T.A. 148; 1928 BTA LEXIS 3862; March 22... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605326/ | DONALD C. CLARKSON and JOAN K. CLARKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClarkson v. CommissionerDocket No. 5387-77.United States Tax CourtT.C. Memo 1978-129; 1978 Tax Ct. Memo LEXIS 388; 37 T.C.M. 567; T.C.M. (RIA) 780129; March 30, 1978, Filed G. Michael Grow, for the petitioners. Barry J.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605327/ | Smith & Wiggins Gin, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentSmith & Wiggins Gin, Inc. v. CommissionerDocket No. 83260United States Tax Court37 T.C. 861; 1962 U.S. Tax Ct. LEXIS 199; February 1, 1962, Filed 1962 U.S. Tax Ct. LEXIS 199">*199 Decision will be entered under Rule 50. 1. In 1949 a ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605328/ | Edward F. Webber, Petitioner, v. Commissioner of Internal Revenue, Respondent. Lelia Vesta Webber, Petitioner, v. Commissioner of Internal Revenue, Respondent. Edward F. Webber and Lelia Vesta Webber, Petitioners, v. Commissioner of Internal Revenue, RespondentWebber v. CommissionerDocket Nos. 47596, 47597, 47598Unit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605329/ | PAUL A. CUSHMAN AND PRUDENCE CUSHMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCushman v. CommissionerDocket No. 13903-80.United States Tax CourtT.C. Memo 1982-519; 1982 Tax Ct. Memo LEXIS 229; 44 T.C.M. 1089; T.C.M. (RIA) 82519; September 13, 1982. Lonnie G. McGee, for the petitioners. Kevin M. Bag... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605330/ | LOTHAR KOSZEWA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKoszewa v. CommissionerDocket No. 19177-92United States Tax CourtT.C. Memo 1994-458; 1994 Tax Ct. Memo LEXIS 463; 68 T.C.M. 714; September 14, 1994, Filed 1994 Tax Ct. Memo LEXIS 463">*463 Decision will be entered for respondent. Lothar Koszewa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605334/ | ALLEN W. KOFTINOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKoftinow v. CommissionerDocket No. 24071-83.United States Tax CourtT.C. Memo 1986-396; 1986 Tax Ct. Memo LEXIS 214; 52 T.C.M. 261; T.C.M. (RIA) 86396; August 25, 1986. C. R. E. Smith, for the petitioner. Patricia Anne Golembiewski, for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605335/ | GREGORY MCBRIDE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent McBride v. Comm'rDocket No. 11394-13 United States Tax Court2015 Tax Ct. Memo LEXIS 25; January 8, 2015, FiledDecision text below is the first available text from the court; it has not been editorially reviewed by LexisNexis. Publisher's editor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653641/ | IN THE COMMONWEALTH COURT OF PENNSYLVANIA
Kimberly Mann, :
Petitioner :
: No. 1056 C.D. 2019
v. :
: SUBMITTED: ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653642/ | IN THE COMMONWEALTH COURT OF PENNSYLVANIA
Khylil Hodge, Incarcerated at :
SCI Fayette, :
Petitioner :
:
v. : No. 305 M.D. 2020
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653643/ | IN THE COMMONWEALTH COURT OF PENNSYLVANIA
Jose Ramirez, :
Petitioner :
:
v. : No. 60 C.D. 2020
: ARGUED: December 9, 2020
Department of Human ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653644/ | IN THE COMMONWEALTH COURT OF PENNSYLVANIA
Gentex Corporation, :
Petitioner :
:
v. : No. 1091 C.D. 2018
: Argued: November 10, 2020
Department of Revenue, :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653645/ | IN THE COMMONWEALTH COURT OF PENNSYLVANIA
Allegheny County Department of :
Public Works, :
Petitioner :
:
v. :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653646/ | 01/21/2021
IN THE COURT OF APPEALS OF TENNESSEE
AT JACKSON
December 8, 2020 Session
SAMUEL LEE BACHELOR JR. v. AJA MICHELE BACHELOR N/K/A
AJA MICHELE BURRELL
Appeal from the Circuit Court for Shelby County
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4605353/ | Thelma Blevins v. Commissioner.Blevins v. CommissionerDocket No. 49811.United States Tax CourtT.C. Memo 1955-211; 1955 Tax Ct. Memo LEXIS 125; 14 T.C.M. (CCH) 840; T.C.M. (RIA) 55211; July 27, 1955*125 Held, deficiencies determined using the net worth method upheld in part. Held further, 25 per cent additions to tax f... | 01-04-2023 | 11-20-2020 |
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