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https://www.courtlistener.com/api/rest/v3/opinions/4653581/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
01/22/2021 09:08 AM CST
- 253 -
Nebraska Supreme Court Advance Sheets
308 Nebraska Reports
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4471169/ | OPINION. OppeR, Judge: The interest due petitioner which is the subject matter of this controversy was not accrued on its books nor included in its income tax return for its fiscal year ended March 1934. During the year ended March 1935 the item was entered upon petitioner’s books and the major portion of it allocated ... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471173/ | Kern, J., dissenting: I respectfully dissent from the conclusion of the majority. In my opinion the item in question here became properly accruable as income to petitioner not later than in October 1985, when the-Hunter Co. received $1,000,000 from one of its own debtors. It is stipulated that “Thereafter, if not befor... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471175/ | OPINION. Hill, Judge: The first issue is whéther or not petitioner made a deductible gift in each of the taxable years. Respondent contends that the gifts were to an individual and therefore taxable under section 501 of the Revenue Act of 1932. He concedes, however, that the purposes of the work were educational, and t... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4214616/ | IN THE COURT OF APPEALS OF IOWA
No. 17-0798
Filed October 25, 2017
STATE OF IOWA,
Plaintiff-Appellee,
vs.
CRISTINA KAYE BRIONES,
Defendant-Appellant.
________________________________________________________________
Appeal from the Iow... | 01-04-2023 | 10-25-2017 |
https://www.courtlistener.com/api/rest/v3/opinions/4653564/ | IN THE SUPREME COURT OF IOWA
No. 20–0797
Submitted September 17, 2020—Filed January 8, 2021
IOWA SUPREME COURT ATTORNEY DISCIPLINARY BOARD,
Complainant,
vs.
MICHAEL H. SAID,
Respondent.
On review of the report of the Iowa Supreme Court Grievance
Com... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4605357/ | C. L. Lewis v. Commissioner.Lewis v. CommissionerDocket No. 638-69-SC.United States Tax CourtT.C. Memo 1969-262; 1969 Tax Ct. Memo LEXIS 29; 28 T.C.M. (CCH) 1344; T.C.M. (RIA) 69262; December 9, 1969, Filed C. L. Lewis, pro se, 1903 Southridge Dr., Arlington, Tex. John W. Dierker, for the respondent. FEATHERSTONMemora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605359/ | EINO D. WESA and VERONICA WESA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWesa v. CommissionerDocket No. 5020-80.United States Tax CourtT.C. Memo 1982-155; 1982 Tax Ct. Memo LEXIS 585; 43 T.C.M. (CCH) 903; T.C.M. (RIA) 82155; March 29, 1982. Paul E. Groff, for the petitioners. Christine B. Barish, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605360/ | SAUL S. PEARL and DOROTHY PEARL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent PEARL EQUIPMENT COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPearl v. CommissionerDocket Nos. 2518-75, 2519-75.United States Tax CourtT.C. Memo 1977-262; 1977 Tax Ct. Memo LEXIS 174; 36 T.C.M. (CCH) ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605361/ | GERALD ROBERT SALATI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSalati v. CommissionerDocket Nos. 34452-87, 34453-87.1United States Tax CourtT.C. Memo 1989-192; 1989 Tax Ct. Memo LEXIS 192; 57 T.C.M. (CCH) 246; T.C.M. (RIA) 89192; April 27, 1989; As corrected April 27, 1989 Gerald Robert Salati, pro se.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605362/ | Nate Kazdin and Sylvia Kazdin v. Commissioner.Kazdin v. CommissionerDocket No. 5286-67.United States Tax CourtT.C. Memo 1969-75; 1969 Tax Ct. Memo LEXIS 218; 28 T.C.M. (CCH) 432; T.C.M. (RIA) 69075; April 17, 1969, Filed John Kennedy Lynch, 907 The East Ohio Bldg., Cleveland, Ohio, for the petitioners. Frank E. Wrenick... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605364/ | MARTIN P. GOLDEN AND REGINA GOLDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGolden v. CommissionerDocket No. 21693-84United States Tax CourtT.C. Memo 1989-514; 1989 Tax Ct. Memo LEXIS 514; 58 T.C.M. (CCH) 185; T.C.M. (RIA) 89514; September 25, 1989; As corrected September 26, 1989 *514 Petitioner hu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605365/ | Scrap Iron & Steel Import Corporation v. Commissioner.Scrap Iron & Steel Import Corp. v. CommissionerDocket No. 86945.United States Tax CourtT.C. Memo 1965-153; 1965 Tax Ct. Memo LEXIS 176; 24 T.C.M. (CCH) 804; T.C.M. (RIA) 65153; June 4, 1965*176 Petitioner has failed to establish the existence of a joint venture for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605370/ | APPEAL OF BANK OF BRADY.Bank of Brady v. CommissionerDocket No. 1899.United States Board of Tax Appeals3 B.T.A. 391; 1926 BTA LEXIS 2681; January 19, 1926, Decided Submitted July 3, 1925. *2681 Arthur J. Seaton, Esq., for the Commissioner. *391 Before JAMES, LITTLETON, SMITH, and TRUSSELL. This is an appeal from th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605371/ | R. B. GEORGE MACHINERY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.R. B. George Mach. Co. v. CommissionerDocket No. 61218.United States Board of Tax Appeals26 B.T.A. 594; 1932 BTA LEXIS 1285; June 30, 1932, Promulgated *1285 Where petitioner received deficiency warrants from the State of Texas... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605374/ | HYMAN STATLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStatlin v. CommissionerDocket No. 28089-86.United States Tax CourtT.C. Memo 1989-223; 1989 Tax Ct. Memo LEXIS 223; 57 T.C.M. (CCH) 353; T.C.M. (RIA) 89223; May 10, 1989. Hyman Statlin, pro se. David W. Sorensen, for the respondent. GERBERMEMORAN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605376/ | PHILIP H. FRIEDMAN AND ANNA FRIEDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFriedman v. CommissionerDocket No. 7359-90United States Tax CourtT.C. Memo 1993-549; 1993 Tax Ct. Memo LEXIS 559; 66 T.C.M. (CCH) 1404; November 23, 1993, Filed *559 Decision will be entered for respondent. For petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605377/ | Estate of Pauline M. Pfohl, Deceased, Louis H. Pfohl, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Pfohl v. CommissionerDocket No. 10823-76United States Tax Court70 T.C. 630; 1978 U.S. Tax Ct. LEXIS 81; August 7, 1978, Filed *81 Decision will be entered under Rule 155. U.S. Treasury bo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605378/ | JOHN ROBINSON SHOWS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SELLS FLOTO CIRCUS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.John Robinson Shows Co. v. CommissionerDocket Nos. 13893, 13964.United States Board of Tax Appeals12 B.T.A. 806; 1928 BTA LEXIS 3448; June 25, 1928, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605379/ | QUEEN CITY PRINTING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Queen City Printing Co. v. CommissionerDocket No. 6985.United States Board of Tax Appeals6 B.T.A. 521; 1927 BTA LEXIS 3490; March 15, 1927, Promulgated *3490 The amount of traveling expenses determined and allowed as a deduction. H. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605380/ | Plastic Parts Development Corp. v. Commissioner.Plastic Parts Dev. Corp. v. CommissionerDocket No. 26686.United States Tax Court1951 Tax Ct. Memo LEXIS 190; 10 T.C.M. (CCH) 584; T.C.M. (RIA) 51191; June 18, 1951Harold Wisan, Esq., 111 Broadway, New York, N.Y., for the petitioner. John E. Mahoney, Esq., for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605381/ | EWALD & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ewald & Co. v. CommissionerDocket No. 34226.United States Board of Tax Appeals18 B.T.A. 1130; 1930 BTA LEXIS 2520; February 13, 1930, Promulgated *2520 1. The petitioner took deductions for bad debts in its return for 1921 by the charge-off meth... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605382/ | PATRICK CHAMPAGNE and MICHELINE CHAMPAGNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChampagne v. CommissionerDocket No. 8454-75.United States Tax CourtT.C. Memo 1977-408; 1977 Tax Ct. Memo LEXIS 33; 36 T.C.M. (CCH) 1652; T.C.M. (RIA) 770408; November 28, 1977, Filed *33 Robert T. Doyle, for the petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605384/ | Sterno, Inc. (Formerly S. Sternau & Co., Inc.) v. Commissioner.Sterno, Inc. v. CommissionerDocket No. 66661.United States Tax CourtT.C. Memo 1959-241; 1959 Tax Ct. Memo LEXIS 7; 18 T.C.M. (CCH) 1149; T.C.M. (RIA) 590241; December 30, 1959*7 Karl W. Windhorse, Esq., 125 Park Avenue, New York, N. Y., for the petitioner.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605350/ | Clark D. Brooks v. Commissioner.Brooks v. CommissionerDocket No. 28244.United States Tax Court1951 Tax Ct. Memo LEXIS 41; 10 T.C.M. 1094; T.C.M. (RIA) 51335; November 19, 1951Arthur L. Evely, Esq., for the petitioner. John L. King, Esq., for the respondent. TIETJENSMemorandum Findings of Fact and Opinion TIETJENS, Jud... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605352/ | HAMMOND IRON COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hammond Iron Co. v. CommissionerDocket No. 89617.United States Board of Tax Appeals41 B.T.A. 86; 1940 BTA LEXIS 1237; January 16, 1940, Promulgated 1940 BTA LEXIS 1237">*1237 Where a corporation in 1933 exchanged a portion of its assets ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605337/ | Edmund C. Converse, Petitioner, v. Commissioner of Internal Revenue, RespondentConverse v. CommissionerDocket No. 4872United States Tax Court5 T.C. 1014; 1945 U.S. Tax Ct. LEXIS 49; October 31, 1945, Promulgated 1945 U.S. Tax Ct. LEXIS 49">*49 Decision will be entered under Rule 50. Gift Tax. -- Settlement at Divorce.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605339/ | NATHAN ROSENBERG and GERTRUDE ROSENBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRosenberg v. CommissionerDocket No. 3174-74.United States Tax CourtT.C. Memo 1978-303; 1978 Tax Ct. Memo LEXIS 209; 37 T.C.M. 1263; T.C.M. (RIA) 78303; August 7, 1978, Filed Nathan Rosenberg, pro se. Jack H. Klinghoffer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605341/ | EARL W. FUGATE and FAYE FUGATE, and EARL W. FUGATE, Transferee, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFugate v. CommissionerDocket No. 8703-74.United States Tax CourtT.C. Memo 1977-18; 1977 Tax Ct. Memo LEXIS 423; 36 T.C.M. 85; T.C.M. (RIA) 770018; January 27, 1977, Filed 1977 Tax Ct. Memo LEXIS 42... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605343/ | ARED CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ared Corp. v. CommissionerDocket No. 49978.United States Board of Tax Appeals30 B.T.A. 1080; 1934 BTA LEXIS 1216; June 29, 1934, Promulgated 1934 BTA LEXIS 1216">*1216 Petitioner exchanged its stock for certain assets of an individual, and o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605344/ | F. A. DOUTY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Douty v. CommissionerDocket No. 13329.United States Board of Tax Appeals9 B.T.A. 218; 1927 BTA LEXIS 2646; November 21, 1927, Promulgated 1927 BTA LEXIS 2646">*2646 1. Claimed loss disallowed for lack of evidence. 2. Petitioner held entitled t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605345/ | NORTH TEXAS LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.North Texas Lumber Co. v. CommissionerDocket No. 5208.United States Board of Tax Appeals7 B.T.A. 1193; 1927 BTA LEXIS 2986; September 1, 1927, Promulgated 1927 BTA LEXIS 2986">*2986 1. The petitioner in 1916 granted an option to purch... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605346/ | Beatrice Levin, Petitioner v. Commissioner of Internal Revenue, RespondentLevin v. CommissionerDocket Nos. 3705-64, 6397-65United States Tax Court47 T.C. 258; 1966 U.S. Tax Ct. LEXIS 11; December 7, 1966, Filed 1966 U.S. Tax Ct. LEXIS 11">*11 Decision will be entered under Rule 50. Stock owned by the petitioner and he... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605348/ | DAVID L. STODDARD and ELIZABETH M. STODDARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStoddard v. CommissionerDocket No. 4280-80.United States Tax CourtT.C. Memo 1982-720; 1982 Tax Ct. Memo LEXIS 26; 45 T.C.M. 323; T.C.M. (RIA) 82720; December 14, 1982. Barry Becker, for the petitioners. William A. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605349/ | Specialty Paper and Board Co., Inc. v. Commissioner.Specialty Paper & Board Co. v. CommissionerDocket No. 189-63.United States Tax CourtT.C. Memo 1965-208; 1965 Tax Ct. Memo LEXIS 122; 24 T.C.M. 1085; T.C.M. (RIA) 65208; July 28, 1965Herbert L. Zuckerman, 60 Park Place, Newark, N.J., for the petitioner. William F. Fall... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1413813/ | 210 Or. 552 (1956)
300 P.2d 427
STATE
v.
SACK
Supreme Court of Oregon.
Argued April 18, 1956.
Affirmed July 11, 1956.
Petition for rehearing denied September 6, 1956.
Appeal dismissed, June 24, 1957.
*555 John P. Hannon, of Portland, argued the cause and filed a brief for appellant.
J. Raymond Carskadon, Special Deputy... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4605387/ | Bethlehem Steel Company (Pennsylvania), Transferee v. Commissioner.Bethlehem Steel Co. v. CommissionerDocket No. 16605.United States Tax Court1950 Tax Ct. Memo LEXIS 91; 9 T.C.M. (CCH) 864; T.C.M. (RIA) 50233; September 28, 1950*91 George G. Tyler, Esq., for the petitioner. Francis X. Gallagher, Esq., for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605388/ | ADAM, MELDRUM & ANDERSON CO. AND ADAM, MELDRUM & ANDERSON CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Adam, Meldrum & Anderson Co. v. CommissionerDocket No. 20831.United States Board of Tax Appeals15 B.T.A. 812; 1929 BTA LEXIS 2788; March 12, 1929, Promulgated *2788 1. Held, that Adam, Meld... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471185/ | Smith, J., dissenting: “Personal holding company income” is defined by section 353 of the Revenue Act of 1936 (added by section 1 of the Revenue Act of 1937) as including “mineral, oil, or gas royalties” except in circumstances not here present. The Court holds that the cash bonus of $120,000 received by the petitioner... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471186/ | OPINION. Black, Judge: The question in this proceeding is to determine how much of the $228,068.44 fee paid in 1937 to petitioner by the Alper Chemical Corporation is taxable to petitioner in that year. Petitioner in his return for that year reported $182,016.19 as taxable. This amount represented the difference betwee... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471187/ | OPINION. Disney, Judge: The Commissioner, after having made a jeopardy assessment against petitioner, sent her a notice of a deficiency as a transferee of assets of the estate of her deceased husband, for his income tax in the amount of $557.31 for the calendar year 1939. The facts are found to be as stipulated. Petiti... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471188/ | Mellott, /., dissenting: The humanitarian policy of the states toward the widow and children of a decedent is variously expressed. Thus (e. g.) in Tennessee there is a statute specifically providing that life insurance inures'to the benefit of the widow and children and is not subject to the debts of the husband. This ... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471189/ | OPINION. Hmo, Judge: Petitioners assigned as error the action of respondent in including in decedent’s gross estate the value of (a) the one-third interest of decedent in the estate of Theodore M. Delany, (b) the corpus of each of the three trusts above described, and (c) the direct gift of securities made by decedent ... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471190/ | OPINION. HaeRON, Judge: The question is what the proper basis was of certain securities sold by petitioner during the taxable year. The securities were received by the petitioner after the death of her father, from an inter vivos trust established by him during his lifetime. Under section 113 (a) (5) of the Revenue Act... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471193/ | OPINION. Oppee, Judge: It is by now established that under the 1936 and subsequent revenue acts treatment of a corporation's dealings in its own stock is validly prescribed by respondent’s amended regulations. The construction of that regulation, however, creates the present problem. It reads as follows: Akt. 22 (a)-16... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605389/ | KENNETH E. STRICKLAND and DELORES J. STRICKLAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStrickland v. CommissionerDocket No. 27104-83.United States Tax CourtT.C. Memo 1986-85; 1986 Tax Ct. Memo LEXIS 520; 51 T.C.M. (CCH) 534; T.C.M. (RIA) 86085; March 4, 1986. Jack R. White, for the petitioners. Ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605390/ | RUSSELL-MILLER MILLING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Russell-Miller Milling Co. v. CommissionerDocket No. 59998.United States Board of Tax Appeals27 B.T.A. 405; 1932 BTA LEXIS 1074; December 21, 1932, Promulgated *1074 A taxpayer keeping its books and reporting its income on the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605391/ | George L. Castner Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. George L. Castner and his wife, Lucile C. Castner, Petitioners, v. Commissioner of Internal Revenue, RespondentGeorge L. Castner Co. v. CommissionerDocket Nos. 55774, 55775United States Tax Court30 T.C. 1061; 1958 U.S. Tax Ct... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605392/ | JOHN BRYAN JONES AND CAROL JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJones v. CommissionerDocket No. 12660-93United States Tax CourtT.C. Memo 1994-525; 1994 Tax Ct. Memo LEXIS 533; 68 T.C.M. (CCH) 982; October 18, 1994, Filed *533 Decision will be entered under Rule 155. John Bryan Jones and C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605393/ | W. C. Cartinhour, Petitioner, v. Commissioner of Internal Revenue, Respondent. Kathleen Gager Cartinhour, Petitioner, v. Commissioner of Internal Revenue, RespondentCartinhour v. CommissionerDocket Nos. 417, 418, 112706, 112707United States Tax Court3 T.C. 482; 1944 U.S. Tax Ct. LEXIS 164; March 20, 1944, Promulgated ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605395/ | DEFOREST HULBURD AND HUGH MCBIRNEY JOHNSTON, INDIVIDUALLY AND AS EXECUTORS OF AND TRUSTEES UNDER THE WILL OF CHARLES H. HULBURD, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hulburd v. CommissionerDocket No. 22028.United States Board of Tax Appeals21 B.T.A. 23; 1930 BTA LEXIS 1937; October 14,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605396/ | BRUCE GILBERT CAVANA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCavana v. CommissionerDocket No. 25075-88United States Tax CourtT.C. Memo 1990-64; 1990 Tax Ct. Memo LEXIS 64; 58 T.C.M. 1364; T.C.M. (RIA) 90064; February 12, 1990Bruce G. Cavana, pro se. Alan Staines, for the respondent. 1990 Tax Ct. Mem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605398/ | Acer Realty Co. v. Commissioner.Acer Realty Co. v. CommissionerDocket No. 1155.United States Tax Court1944 Tax Ct. Memo LEXIS 269; 3 T.C.M. 416; T.C.M. (RIA) 44143; May 3, 19441944 Tax Ct. Memo LEXIS 269">*269 R. Shad Bennett, Esq., 14 S. Central Ave., Clayton, Mo., for the petitioner. Richard A. Jennings, Esq., and J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605401/ | Utter McKinley Mortuaries v. Commissioner.Utter McKinley Mortuaries v. CommissionerDocket No. 26256.United States Tax Court1953 Tax Ct. Memo LEXIS 172; 12 T.C.M. 814; T.C.M. (RIA) 53253; July 17, 19531953 Tax Ct. Memo LEXIS 172">*172 Petitioner's president, who owned or controlled all of its capital stock, leased a mo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605402/ | A. Rolph Evans and Doris R. Evans, Petitioners v. Commissioner of Internal Revenue, RespondentEvans v. CommissionerDocket No. 2465-69United States Tax Court56 T.C. 1142; 1971 U.S. Tax Ct. LEXIS 74; August 23, 1971, Filed 1971 U.S. Tax Ct. LEXIS 74">*74 Decision will be entered under Rule 50. During 1965 there were dis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605403/ | ROBERT G. KRUEGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKrueger v. CommissionerDocket No. 15566-82.United States Tax CourtT.C. Memo 1987-37; 1987 Tax Ct. Memo LEXIS 37; 52 T.C.M. 1429; T.C.M. (RIA) 87037; January 20, 1987. Robert G. Krueger, pro se. Stephen M. Friedberg, for the respondent. PARKE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605405/ | ESTATE OF WILLIAM MACPHERSON HORNOR, DECEASED, JULIA C. HORNOR, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hornor v. CommissionerDocket No. 102931.United States Board of Tax Appeals44 B.T.A. 1136; 1941 BTA LEXIS 1225; July 31, 1941, Promulgated 1941 BTA LEXIS 1225">*1225 1. Property held b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605406/ | Margaret Rice Sklar, Petitioner, v. Commissioner of Internal Revenue, RespondentSklar v. CommissionerDocket No. 40559United States Tax Court21 T.C. 349; 1953 U.S. Tax Ct. LEXIS 18; November 30, 1953, Promulgated 1953 U.S. Tax Ct. LEXIS 18">*18 Decision will be entered for the petitioner. A document entitled "decree" w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605409/ | The Hillside National Bank, Petitioner, v. Commissioner of Internal Revenue, RespondentHillside Nat'l Bank v. CommissionerDocket No. 82927United States Tax Court35 T.C. 879; 1961 U.S. Tax Ct. LEXIS 211; March 10, 1961, Filed 1961 U.S. Tax Ct. LEXIS 211">*211 Decision will be entered for the respondent. Petitioner purc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605411/ | Helena F. Renick v. Commissioner. Ruth C. Hartmann v. Commissioner.Renick v. CommissionerDocket Nos. 30291, 30292.United States Tax Court1952 Tax Ct. Memo LEXIS 269; 11 T.C.M. 327; T.C.M. (RIA) 52091; April 4, 19521952 Tax Ct. Memo LEXIS 269">*269 Held: During the taxable years involved there existed an oral agreement... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605412/ | SUE CAROL (MRS. NICK STUART), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carol v. CommissionerDocket Nos. 63963, 71025.United States Board of Tax Appeals30 B.T.A. 443; 1934 BTA LEXIS 1323; April 20, 1934, Promulgated 1934 BTA LEXIS 1323">*1323 Where, under a trust created by will which makes no provis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605414/ | JULIUS G. DAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Day v. CommissionerDocket No. 96835.United States Board of Tax Appeals42 B.T.A. 109; 1940 BTA LEXIS 1046; June 18, 1940, Promulgated 1940 BTA LEXIS 1046">*1046 Petitioner created a trust for his son, the corpus consisting of a note secured by a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605415/ | Walter H. Kaltreider and Irene C. Kaltreider, Petitioners, v. Commissioner of Internal Revenue, RespondentKaltreider v. CommissionerDocket Nos. 57477, 60041United States Tax Court28 T.C. 121; 1957 U.S. Tax Ct. LEXIS 211; April 23, 1957, Filed 1957 U.S. Tax Ct. LEXIS 211">*211 Decisions will be entered for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605416/ | Burr M. Stark and Margie M. Stark, Husband and Wife v. Commissioner.Stark v. CommissionerDocket No. 109197.United States Tax Court1943 Tax Ct. Memo LEXIS 278; 2 T.C.M. 197; T.C.M. (RIA) 43261; May 31, 19431943 Tax Ct. Memo LEXIS 278">*278 Homer E. Peters, Esq., for the petitioners. Ellyne E. Strickland, Esq., for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605417/ | Scroll, Inc., a Florida corporation v. Commissioner.Scroll, Inc. v. CommissionerDocket No. 4168-67.United States Tax CourtT.C. Memo 1969-154; 1969 Tax Ct. Memo LEXIS 141; 28 T.C.M. 768; T.C.M. (RIA) 69154; July 22, 1969, Filed Richard J. Horwich, for the petitioner. Richard G. Holloway, for the respondent. TIETJENSMem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605419/ | THOMAS B. MORELAND CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thomas B. Moreland Co. v. CommissionerDocket No. 18367.United States Board of Tax Appeals16 B.T.A. 858; 1929 BTA LEXIS 2502; June 3, 1929, Promulgated 1929 BTA LEXIS 2502">*2502 1. The petitioner conducted a general undertaking busine... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605420/ | SAMUEL BURNS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burns v. CommissionerDocket No. 8673.United States Board of Tax Appeals13 B.T.A. 579; 1928 BTA LEXIS 3228; September 26, 1928, Promulgated 1928 BTA LEXIS 3228">*3228 Under the terms of a partnership agreement, the petitioner loaned certain perce... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605421/ | CLIFFORD F. MARTIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES W. POWER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Z. MARSHALL CRANE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. STANLEY P. BENTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDEN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605422/ | Joliet & Chicago Railroad Company v. Commissioner.Joliet & Chicago R.R. Co. v. CommissionerDocket No. 112792.United States Tax Court1944 Tax Ct. Memo LEXIS 369; 3 T.C.M. 146; T.C.M. (RIA) 44043; February 17, 19441944 Tax Ct. Memo LEXIS 369">*369 Petitioner received additional income in 1939 by reason of the payment of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605424/ | ESTATE OF MARY WEBB CLEVELAND, DECEASED; FIRST ALABAMA BANK OF TUSCALOOSA, N.A., A National Banking Association, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Cleveland v. CommissionerDocket No. 15425-79United States Tax CourtT.C. Memo 1983-227; 1983 Tax Ct. Memo LEXIS 571; 45 T.C.M. 140... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605426/ | HERMAN KLAYMAN and SHIRLEY KLAYMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent BENJAMIN KLAYMAN and SALLY KLAYMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKlayman v. CommissionerDocket Nos. 4595-69, 4596-69.United States Tax CourtT.C. Memo 1973-200; 1973 Tax Ct. Memo LEXIS 90; 32 T.C.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605429/ | John Grimm, Individually and as Trustee of the Trust Under the Will of Josephine Brinton Grimm, Petitioner, v. Commissioner of Internal Revenue, RespondentGrimm v. CommissionerDocket No. 337-63United States Tax Court43 T.C. 623; 1965 U.S. Tax Ct. LEXIS 130; February 10, 1965, Filed February 10, 1965, Filed 1965 U.S. Ta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605430/ | LOUIS KALB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kalb v. CommissionerDocket No. 19422.United States Board of Tax Appeals15 B.T.A. 886; 1929 BTA LEXIS 2773; March 15, 1929, Promulgated 1929 BTA LEXIS 2773">*2773 1. DATE OF ACQUISITION OF INTEREST IN PROPERTY. - Under the facts in the case at bar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605433/ | Farmers Cooperative Company (Sucessor-in-Name to Farmers Co-Op Oil Company), Petitioner v. Commissioner of Internal Revenue, RespondentFarmers Coop. Co. v. CommissionerDocket No. 15643-82United States Tax Court89 T.C. 682; 1987 U.S. Tax Ct. LEXIS 137; 89 T.C. No. 47; September 29, 1987; As amended October 1, 1987 Septe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605434/ | ALEXANDER MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Alexander Mfg. Co. v. CommissionerDocket No. 5656.United States Board of Tax Appeals9 B.T.A. 347; 1927 BTA LEXIS 2621; November 25, 1927, Promulgated 1927 BTA LEXIS 2621">*2621 1. Deduction claimed on account of compensation disa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605436/ | JACK D. FIELDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFields v. CommissionerDocket No. 8490-79United States Tax CourtT.C. Memo 1981-653; 1981 Tax Ct. Memo LEXIS 90; 42 T.C.M. 1643; T.C.M. (RIA) 81653; November 9, 1981. Randolph L. Garrison, for the petitioner. Jan R. Pierce, for the respondent. H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605438/ | JEROME RAPOPORT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRapoport v. CommissionerDocket No. 19839-80.United States Tax CourtT.C. Memo 1983-657; 1983 Tax Ct. Memo LEXIS 125; 47 T.C.M. 205; T.C.M. (RIA) 83657; October 31, 1983. Jerome Rapoport, pro se. Robert Alter, for the respondent. FEATHERSTONMEM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605439/ | R. H. Oswald Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentR. H. Oswald Co. v. CommissionerDocket No. 25100United States Tax Court25 T.C. 1037; 1956 U.S. Tax Ct. LEXIS 270; February 10, 1956, Filed 1956 U.S. Tax Ct. LEXIS 270">*270 Decision will be entered for the respondent. Excess Profits... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605440/ | Daniel M. Ebberts and Grace W. Ebberts, Petitioners v. Commissioner of Internal Revenue, RespondentEbberts v. CommissionerDocket No. 1379-67United States Tax Court51 T.C. 49; 1968 U.S. Tax Ct. LEXIS 47; October 14, 1968, Filed 1968 U.S. Tax Ct. LEXIS 47">*47 Decision will be entered under Rule 50. T, on accrual basis,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605442/ | SARTHER GROCERY COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SARTHER BAKING COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sarther Grocery Co. v. CommissionerDocket Nos. 46523, 46524.United States Board of Tax Appeals22 B.T.A. 1273; 1931 BTA LEXIS 1977; April ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605443/ | Estate of Abby R. Smith, Charles H. Welles, Jr., and G. d'Andelot Belin, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 109946United States Tax Court1 T.C. 963; 1943 U.S. Tax Ct. LEXIS 183; April 15, 1943, Promulgated 1943 U.S. Tax Ct. LEXIS 183">*183 Decision wil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605453/ | Estate of William D. Mundy, Deceased, Joan B. Mundy, Executrix, and Joan B. Mundy, Individually, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentEstate of Mundy v. CommissionerDocket Nos. 81315-81317United States Tax Court36 T.C. 703; 1961 U.S. Tax Ct. LEXIS 108; July 21, 1961, Filed *108 Decision... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605454/ | LeCROY RESEARCH SYSTEMS CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLe Croy Research Systems Corp. v. CommissionerDocket No. 19954-82.United States Tax CourtT.C. Memo 1984-145; 1984 Tax Ct. Memo LEXIS 523; 47 T.C.M. (CCH) 1345; T.C.M. (RIA) 84145; March 26, 1984. Stephen R. Field, for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605455/ | RICHARD L. and LINDA HITTLEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHittleman v. CommissionerDocket Nos. 19813-86, 18263-87, 3990-88United States Tax CourtT.C. Memo 1990-325; 1990 Tax Ct. Memo LEXIS 340; 59 T.C.M. (CCH) 1028; T.C.M. (RIA) 90325; June 27, 1990, Filed *340 Decisions will be entered... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605456/ | CORINNE S. KOSHLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Koshland v. CommissionerDocket No. 55981.United States Board of Tax Appeals33 B.T.A. 634; 1935 BTA LEXIS 726; December 3, 1935, Promulgated *726 A California water company, a public utility, kept its accounts in accord with the rules of t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1469856/ | 212 Md. 596 (1957)
130 A.2d 758
ROLLING INN, INC.
v.
IULA
[No. 134, October Term, 1956.]
Court of Appeals of Maryland.
Decided April 5, 1957.
The cause was argued before BRUNE, C.J., COLLINS, HENDERSON, HAMMOND and PRESCOTT, JJ.
*598 Johnson Bowie, for appellant.
A. Frederick Taylor, with whom were Smalkin, Hessian, Ma... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/1577046/ | 151 S.W.3d 778 (2004)
KENTUCKY BOARD OF MEDICAL LICENSURE, Appellant,
v.
Honorable Stephen P. RYAN, Jefferson Circuit Court Judge, Appellee, and
Diane E. Shafer, M.D., Real Party in Interest.
No. 2004-SC-0010-MR.
Supreme Court of Kentucky.
October 21, 2004.
Rehearing Denied January 20, 2005.
C. Lloyd Vest II, Louisvill... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4605458/ | Francis J. and Hazel L. Markey v. Commissioner.Markey v. CommissionerDocket No. 7030-70.United States Tax CourtT.C. Memo 1972-154; 1972 Tax Ct. Memo LEXIS 103; 31 T.C.M. (CCH) 766; T.C.M. (RIA) 72154; July 20, 1972*103 Petitioner retired from General Motors employment in 1965. He resided at Lewisburg, Ohio, owned resi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1919240/ | 116 Pa. Commonwealth Ct. 124 (1988)
541 A.2d 413
John A. Sippos, an Incompetent, by Irene Sippos, his Guardian, Appellant
v.
Eleanor B. Richards et al., Appellees.
No. 188 C.D. 1987.
Commonwealth Court of Pennsylvania.
Argued March 22, 1988.
May 12, 1988.
Argued March 22, 1988, before Judges MacPHAIL and COLINS, and Se... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4605459/ | SECURITY COUNSELORS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSecurity Counselors, Inc. v. CommissionerDocket No. 14001-87United States Tax CourtT.C. Memo 1989-580; 1989 Tax Ct. Memo LEXIS 566; 58 T.C.M. (CCH) 506; T.C.M. (RIA) 89580; October 26, 1989Lawrence H. Weltman, for the petitioner. *567 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471214/ | OPINION. Arnold, Judge: Respondent determined a deficiency in petitioner’s income tax for the year 1938 in the amount of $1,062.81, resulting from several adjustments in petitioner’s return for such year. The contested adjustment results from the disallowance by respondent of a deduction in the amount of $2,342.19 whic... | 01-04-2023 | 01-09-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/883779/ | No. 94-495
IN THE SUPREME COURT OF THE STATE OF MONTANA
1995
IN RE THE MARRIAGE OF
WILLIAM R. HAMILTON,
Petitioner and Respondent,
APPEAL FROM: District Court of the Eleventh Judicial District,
In and for the County of Flathead,
... | 01-04-2023 | 06-05-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4605451/ | GEORGE H. FRAHM and ELIZABETH A. FRAHM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrahm v. CommissionerDocket No. 668-71United States Tax CourtT.C. Memo 1974-138; 1974 Tax Ct. Memo LEXIS 181; 33 T.C.M. 622; T.C.M. (RIA) 74138; May 30, 1974, Filed. 1974 Tax Ct. Memo LEXIS 181">*181 Petitioner organize... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605452/ | KARL L. MATTHIES AND DEBORAH MATTHIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMatthies v. Comm'rNo. 22196-07United States Tax Court134 T.C. 141; 2010 U.S. Tax Ct. LEXIS 6; 134 T.C. No. 6; February 22, 2010, Filed2010 U.S. Tax Ct. LEXIS 6">*6 A profit-sharing plan of Ps' wholly owned S corporation bo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605461/ | Joy Harper (Owens) Scott, Petitioner v. Commissioner of Internal Revenue, RespondentScott v. CommissionerDocket No. 11233-76United States Tax Court70 T.C. 71; 1978 U.S. Tax Ct. LEXIS 132; April 27, 1978, Filed 1978 U.S. Tax Ct. LEXIS 132">*132 Decision will be entered under Rule 155. 1. In 1970, P's husband sold an un... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605463/ | APPEAL OF ESTATE OF SAMUEL G. HEINRICH.Heinrich v. CommissionerDocket No. 2420.United States Board of Tax Appeals2 B.T.A. 406; 1925 BTA LEXIS 2393; September 7, 1925, Decided Submitted May 14, 1925. 1925 BTA LEXIS 2393">*2393 Edward C. Gruen, C.P.A., for the taxpayer. Robert A. Littleton, Esq., for the Commissioner. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605464/ | GERALD D. BOOHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBooher v. CommissionerDocket No. 41670-84.United States Tax CourtT.C. Memo 1986-475; 1986 Tax Ct. Memo LEXIS 131; 52 T.C.M. 637; T.C.M. (RIA) 86475; September 24, 1986. Gerald D. Booher, pro se. Kenneth A. Hochman, for the respondent. SWIFTME... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605465/ | Sarah Fraser Robbins v. Commissioner.Robbins v. CommissionerDocket No. 6562.United States Tax Court1945 Tax Ct. Memo LEXIS 39; 4 T.C.M. 1003; T.C.M. (RIA) 45339; November 9, 1945H. M. Kidder, Esq., 49 Wall St., New York 5, N. Y., for the petitioner. T. R. Charsee, Esq., for the respondent. VAN FOSSAN Memorandum Opinio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605468/ | ESTATE OF JOSEPH V. CALCAGNO, DECEASED, CHARLES M. BIANCO, CO-EXECUTOR AND EMILY RASKOFF, CO-EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Calcagno v. CommissionerDocket No. 15078-87United States Tax CourtT.C. Memo 1989-677; 1989 Tax Ct. Memo LEXIS 677; 58 T.C.M. 1042; T.C.M. (RIA) 8967... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605469/ | GIFFORD M. MAST, JR. and JUDITH A. MAST, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Mast v. CommissionerDocket Nos. 43312-85; 43313-85; 43314-85; 43315-85; 43316-85.United States Tax CourtT.C. Memo 1989-119; 1989 Tax Ct. Memo LEXIS 119; 56 T.C.M. 1522; T.C.M. (RIA) 89119; March 23, 1989; As a... | 01-04-2023 | 11-20-2020 |
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