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https://www.courtlistener.com/api/rest/v3/opinions/4605471/ | Anthony Marcella and Bessie Marcella v. Commissioner.Marcella v. CommissionerDocket No. 38043.United States Tax Court1954 Tax Ct. Memo LEXIS 316; 13 T.C.M. 82; T.C.M. (RIA) 54036; January 29, 19541954 Tax Ct. Memo LEXIS 316">*316 Joseph A. Hoskins, Esq., and R. E. McGannon, Esq., for the petitioners. R. H. Garrison, E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605474/ | HAROLD V. GILLEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGillen v. CommissionerDocket No. 23915-81.United States Tax CourtT.C. Memo 1983-164; 1983 Tax Ct. Memo LEXIS 623; 45 T.C.M. 1082; T.C.M. (RIA) 83164; March 28, 1983. Harold V. Gillen, pro se. Juandell D. Glass, for the respondent. PARKERMEMO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605475/ | Benson S. Ogier v. Commissioner.Ogier v. CommissionerDocket No. 2548-64.United States Tax CourtT.C. Memo 1967-93; 1967 Tax Ct. Memo LEXIS 168; 26 T.C.M. 448; T.C.M. (RIA) 67093; April 28, 1967Benson S. Ogier, pro se, 44 E. Broad St., Columbus, Ohio. Gerald W. Fuller, for the respondent. TANNENWALDMemorandum Findings o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605476/ | APPEAL OF ILLINOIS MERCHANTS TRUST CO., EXECUTOR OF THE ESTATE OF WILLIAM R. MANIERRE, DECEASED.Illinois Merchants Trust Co. v. CommissionerDocket No. 3106.United States Board of Tax Appeals4 B.T.A. 103; 1926 BTA LEXIS 2371; May 28, 1926, Decided Submitted August 3, 1925. 1926 BTA LEXIS 2371">*2371 1. In 1919 the wa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605478/ | ESTATE OF GEORGE P. BLOW, ADELE M. BLOW AND GEORGE W. BLOW, ADMINISTRATORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blow v. CommissionerDocket No. 30077.United States Board of Tax Appeals16 B.T.A. 872; 1929 BTA LEXIS 2504; June 3, 1929, Promulgated 1929 BTA LEXIS 2504">*2504 Value of real estate at... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605479/ | CORNING GLASS WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Corning Glass Works v. CommissionerDocket No. 9826.United States Board of Tax Appeals9 B.T.A. 771; 1927 BTA LEXIS 2510; December 22, 1927, Promulgated 1927 BTA LEXIS 2510">*2510 1. Where two corporations were consolidated under the laws ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605481/ | JONAS R. BRYANT AND CARMEN L. BRYANT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBryantDocket No. 3013-85United States Tax CourtT.C. Memo 1992-680; 1992 Tax Ct. Memo LEXIS 726; 64 T.C.M. 1395; T.C.M. (RIA) 92680; November 25, 1992, Filed 1992 Tax Ct. Memo LEXIS 726">*726 For Petitioners: Burgess L. Doa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605483/ | Gibbons International, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; J.T. Gibbons, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentGibbons Int'l v. CommissionerDocket Nos. 22469-85, 22470-85United States Tax Court89 T.C. 1156; 1987 U.S. Tax Ct. LEXIS 172; 89 T.C. No. 81; December 9, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605485/ | Don Page v. Commissioner.Page v. CommissionerDocket Nos. 3848-67, 2573-68.United States Tax CourtT.C. Memo 1970-112; 1970 Tax Ct. Memo LEXIS 248; 29 T.C.M. 497; T.C.M. (RIA) 70112; May 12, 1970, Filed Gabriel T. Pap, 51 E. 67th St., New York, N. Y., for the petitioner. Marvin E. Hagen, Stanley J. Goldberg, and Patrick ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605487/ | DEAN W. NEWTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNewton v. CommissionerDocket No. 13185-79.United States Tax CourtT.C. Memo 1982-256; 1982 Tax Ct. Memo LEXIS 491; 43 T.C.M. 1335; T.C.M. (RIA) 82256; May 6, 1982. 1982 Tax Ct. Memo LEXIS 491">*491 Dean W. Newton, pro se. Ronald M. Rosen and Al... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605489/ | Estate of Robert R. Ware, Deceased, Robert R. Ware, Jr., Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Ware v. CommissionerDocket No. 5192-68United States Tax Court55 T.C. 69; 1970 U.S. Tax Ct. LEXIS 52; October 19, 1970, Filed 1970 U.S. Tax Ct. LEXIS 52">*52 Decision will be entered und... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605490/ | Barry-Wehmiller Machinery Company, Petitioner, v. Commissioner of Internal Revenue, RespondentBarry-Wehmiller Machinery Co. v. CommissionerDocket No. 32397United States Tax Court20 T.C. 705; 1953 U.S. Tax Ct. LEXIS 111; June 29, 1953, Promulgated 1953 U.S. Tax Ct. LEXIS 111">*111 Decision will be entered under Rule 50.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605492/ | ESTATE OF CLARENCE J. GROOTEMAAT, M & I MARSHALL & ILSLEY BANK, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Grootemaat v. CommissionerDocket No. 7757-75.United States Tax CourtT.C. Memo 1979-49; 1979 Tax Ct. Memo LEXIS 478; 38 T.C.M. 198; T.C.M. (RIA) 79049; February 7, 1979, Filed Art... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605493/ | FRED BARKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWARD W. THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. L. THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Barker v. CommissionerDocket Nos. 51102, 51103, 51104.United States Board of Tax Appeal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605494/ | GENE F. BREARTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrearton v. CommissionerDocket No. 16952-87.United States Tax CourtT.C. Memo 1989-126; 1989 Tax Ct. Memo LEXIS 126; 56 T.C.M. 1544; T.C.M. (RIA) 89126; March 27, 1989; As amended March 30, 1989 Don P. Brown and Gerald M. Porter, for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605497/ | Tirzah A. Cox, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentCox v. CommissionerDocket Nos. 4052-70, 4069-70, 4082-70United States Tax Court56 T.C. 1270; 1971 U.S. Tax Ct. LEXIS 60; September 13, 1971, Filed 1971 U.S. Tax Ct. LEXIS 60">*60 Decisions will be entered under Rule 50. In 1961, C & D ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605444/ | Rochester Button Company, Petitioner, v. Commissioner of Internal Revenue, RespondentRochester Button Co. v. CommissionerDocket No. 4472United States Tax Court7 T.C. 529; 1946 U.S. Tax Ct. LEXIS 105; August 13, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 105">*105 Decision will be entered under Rule 50. Petitioner's rec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605446/ | JOHN J. OCEJO, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOcejo v. CommissionerDocket No. 20558-81United States Tax CourtT.C. Memo 1983-48; 1983 Tax Ct. Memo LEXIS 738; 45 T.C.M. 584; T.C.M. (RIA) 83048; January 26, 1983. Chester Kosarek, for the petitioner. Richard J. Sapinski, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605447/ | SCOTT C. BARKER AND LEZLIE M. BARKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarker v. CommissionerDocket No. 17848-92United States Tax CourtT.C. Memo 1994-98; 1994 Tax Ct. Memo LEXIS 99; March 8, 1994, Filed 1994 Tax Ct. Memo LEXIS 99">*99 For petitioners: Dan A. Collins and Allan Hill (specially ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605553/ | Hancock Academy of Savannah, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentHancock Academy of Savannah, Inc. v. CommissionerDocket No. 5431-77XUnited States Tax Court69 T.C. 488; 1977 U.S. Tax Ct. LEXIS 5; December 19, 1977, Filed *5 Petitioner was formed as a nonprofit corporation to take over the e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4336800/ | THOMAS EDWARDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEdwards v. Comm'rNo. 9025-06SUnited States Tax CourtT.C. Summary Opinion 2007-182; 2007 Tax Ct. Summary LEXIS 185; October 24, 2007, FiledPURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHE... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4605555/ | PALLADIUM AMUSEMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Palladium Amusement Co. v. CommissionerDocket No. 79746.United States Board of Tax Appeals37 B.T.A. 149; 1938 BTA LEXIS 1080; January 21, 1938, Promulgated *1080 Where property is taken for public purposes under condemnation proce... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605557/ | SUN MICROSYSTEMS, INC. AND CONSOLIDATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSun Microsystems v. CommissionerDocket No. 8976-91United States Tax CourtT.C. Memo 1995-69; 1995 Tax Ct. Memo LEXIS 70; 69 T.C.M. (CCH) 1884; 19 Employee Benefits Cas. (BNA) 1072; February 13, 1995, Filed *70... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605558/ | LIBBIE RICE FARISH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. S. FARISH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farish v. CommissionerDocket Nos. 88366, 88367.United States Board of Tax Appeals38 B.T.A. 638; 1938 BTA LEXIS 844; September 28, 1938, Promulgated *844 Where a hu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605559/ | Harry L. Swaim, Petitioner v. Commissioner of Internal Revenue, RespondentSwaim v. CommissionerDocket No. 3170-66United States Tax Court50 T.C. 302; 1968 U.S. Tax Ct. LEXIS 126; May 14, 1968, Filed *126 Decision will be entered for the respondent. Petitioner and his wife were divorced in 1962 in Kentucky. Pursuant to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605560/ | JACK M. and ELOUISE PUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPugh v. CommissionerDocket No. 3966-80.United States Tax CourtT.C. Memo 1981-448; 1981 Tax Ct. Memo LEXIS 293; 42 T.C.M. (CCH) 806; T.C.M. (RIA) 81448; August 24, 1981. Jack M. Pugh, pro se. George E. Gasper, for the respondent. DAW... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605561/ | Jacques R. Milberg and Elaine K. Milberg, Petitioners v. Commissioner of Internal Revenue, RespondentMilberg v. Comm'rDocket No. 3276-66United States Tax Court52 T.C. 315; 1969 U.S. Tax Ct. LEXIS 122; 162 U.S.P.Q. (BNA) 622; May 27, 1969, Filed *122 Decision will be entered for the respondent. The petitioner and Green... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605562/ | JOSEPH J. CARLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarlin v. CommissionerDocket No. 15558-79.United States Tax CourtT.C. Memo 1981-694; 1981 Tax Ct. Memo LEXIS 48; 43 T.C.M. (CCH) 22; T.C.M. (RIA) 81694; December 7, 1981. Joseph J. Carlin, pro se. Louis T. Conti, for the respondent. NIMSMEMO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605564/ | Francis E. Holman and Eloise F. Holman, his Wife, Petitioners v. Commissioner of Internal Revenue, Respondent; William M. Holman and Emily L. Holman, his Wife, Petitioners v. Commissioner of Internal Revenue, RespondentHolman v. CommissionerDocket Nos. 1145-73, 1159-73United States Tax Court66 T.C. 809; 1976 U.S. Tax C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605566/ | LLOYD ERICK PEARSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPearson v. CommissionerDocket No. 15510-80.United States Tax CourtT.C. Memo 1982-295; 1982 Tax Ct. Memo LEXIS 453; 43 T.C.M. (CCH) 1508; T.C.M. (RIA) 82295; May 26, 1982. *453 P, an orthodontist, stored dental records in the attic and base... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605567/ | Harold C. Marbut and Dorothy H. Marbut, Petitioners, v. Commissioner of Internal Revenue, RespondentMarbut v. CommissionerDocket No. 55655United States Tax Court28 T.C. 687; 1957 U.S. Tax Ct. LEXIS 153; June 24, 1957, Filed *153 Decision will be entered for the respondent. Petitioners did not file a declaration of est... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605501/ | THE BALTIMORE AND OHIO RAILROAD COMPANY AND AFFILIATED CORPORATIONS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Baltimore & Ohio R.R. v. CommissionerDocket No. 53702.United States Board of Tax Appeals29 B.T.A. 368; 1933 BTA LEXIS 950; November 21, 1933, Promulgated 1933 BTA LEXIS 950">*950 1. Reducti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605502/ | Glenn D. Brooks, Petitioner v. Commissioner of Internal Revenue, RespondentBrooks v. CommissionerDocket No. 4370-80United States Tax Court82 T.C. 413; 1984 U.S. Tax Ct. LEXIS 98; 82 T.C. No. 30; March 8, 1984, Filed 1984 U.S. Tax Ct. LEXIS 98">*98 Decision will be entered for the respondent. Respondent determined defi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605503/ | BEN L. SELIG and LORENE SELIG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSelig v. CommissionerDocket No. 2119-77.United States Tax CourtT.C. Memo 1978-249; 1978 Tax Ct. Memo LEXIS 268; 37 T.C.M. 1078; T.C.M. (RIA) 78249; July 5, 1978, Filed 1978 Tax Ct. Memo LEXIS 268">*268 Held, respondent's use of th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605504/ | Estate of Morton H. Spero, Bryna S. Spero, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentSpero v. CommissionerDocket No. 67912United States Tax Court34 T.C. 1116; 1960 U.S. Tax Ct. LEXIS 65; September 26, 1960, Filed 1960 U.S. Tax Ct. LEXIS 65">*65 Decision will be entered under Rule 50. Under ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605505/ | Elmer Hornburg and Verna Hornburg, his wife 1 v. Commissioner. Hornburg v. CommissionerDocket Nos. 89477, 89598, 89610, 90132, 95435, 112-62, 542-62, 587-62, 634-62, 782-62 - 784-62.United States Tax CourtT.C. Memo 1963-95; 1963 Tax Ct. Memo LEXIS 249; 22 T.C.M. 459; T.C.M. (RIA) 63095; April 2, 1963Andrew F. Slaby, Es... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605506/ | WISHNICK-TUMPEER, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wishnick-Tumpeer, Inc. v. CommissionerDocket No. 59892.United States Board of Tax Appeals27 B.T.A. 548; 1933 BTA LEXIS 1321; January 31, 1933, Promulgated 1933 BTA LEXIS 1321">*1321 Petitioner, the parent corporation of an affiliated g... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605507/ | MARY KATHERINE DULIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. L. DULIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EUGENIA BELLE DULIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dulin v. CommissionerDocket Nos. 41264, 41265, 41266.United States Board of Tax ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605509/ | Eugene C. Delmar, Petitioner, v. Commissioner of Internal Revenue, RespondentDelmar v. CommissionerDocket No. 54956United States Tax Court25 T.C. 1015; 1956 U.S. Tax Ct. LEXIS 272; February 6, 1956, Filed 1956 U.S. Tax Ct. LEXIS 272">*272 Decision will be entered for the respondent. Secs. 162 (c) and 22 (b) (3), I. R.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605510/ | Allen Industries, Inc. v. Commissioner.Allen Industries, Inc. v. CommissionerDocket No. 127-66.United States Tax CourtT.C. Memo 1968-113; 1968 Tax Ct. Memo LEXIS 187; 27 T.C.M. 542; T.C.M. (RIA) 68113; June 11, 1968. Filed Miles Jaffe and Howard K. Schwartz, for the petitioner. Joseph F Dillon, for the respondent. IRW... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605550/ | CLARENCE HOOVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHoover v. CommissionerDocket No. 38987-85.United States Tax CourtT.C. Memo 1987-49; 1987 Tax Ct. Memo LEXIS 49; 52 T.C.M. 1496; T.C.M. (RIA) 87049; January 21, 1987. Barry N. Shinberg, for the petitioner. Alan G. Merkin, for the respondent. PO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605551/ | ALVIN R. and SANDRA R. LEONARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLeonard v. CommissionerDocket No. 13795-88United States Tax CourtT.C. Memo 1989-423; 1989 Tax Ct. Memo LEXIS 421; 57 T.C.M. 1275; T.C.M. (RIA) 89423; August 15, 1989Alvin R. Leonard, pro se. Cathleen Jones, for the respondent. P... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605512/ | ESTATE OF CHARLES H. LAY, OIL CITY TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lay v. CommissionerDocket No. 92163.United States Board of Tax Appeals40 B.T.A. 522; 1939 BTA LEXIS 839; September 7, 1939, Promulgated 1939 BTA LEXIS 839">*839 Decedent, several years prior to his d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605514/ | STRANGMAN MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Strangman Mfg. Co. v. CommissionerDocket No. 6964.United States Board of Tax Appeals9 B.T.A. 670; 1927 BTA LEXIS 2541; December 19, 1927, Promulgated 1927 BTA LEXIS 2541">*2541 In the absence of evidence establishing that a loss c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605516/ | RICHARD M. FOX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fox v. CommissionerDocket Nos. 28904, 34477.United States Board of Tax Appeals15 B.T.A. 774; 1929 BTA LEXIS 2797; March 11, 1929, Promulgated 1929 BTA LEXIS 2797">*2797 1. Where petitioner in 1922 loaned money to A corporation to cover advanc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605517/ | Glen O'Brien Movable Partition Company, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentGlen O'Brien Movable Partition Co. v. CommissionerDocket No. 5508-75United States Tax Court70 T.C. 492; 1978 U.S. Tax Ct. LEXIS 95; June 28, 1978, Filed 1978 U.S. Tax Ct. LEXIS 95">*95 Decision will be entered under ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605519/ | BEVERLY FORSYTH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentForsyth v. CommissionerDocket No. 11145-90United States Tax CourtT.C. Memo 1992-646; 1992 Tax Ct. Memo LEXIS 675; 64 T.C.M. 1247; T.C.M. (RIA) 92646; November 4, 1992, Filed Decision will be entered for respondent. For Beverly Forsyth, pro se. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605522/ | JOSEPH RODOWICZ AND SANDRA RODOWICZ, petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRodowicz v. CommissionerDocket No. 16025-81.United States Tax CourtT.C. Memo 1983-285; 1983 Tax Ct. Memo LEXIS 502; 46 T.C.M. 219; T.C.M. (RIA) 83285; May 24, 1983. Joseph Rodowicz and Sandra Rodowicz, pro se. Lewis R. Man... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605526/ | Seagate Technology, Inc. and Consolidated Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentSeagate Technology v. CommissionerDocket No. 11660-90United States Tax Court102 T.C. 149; 1994 U.S. Tax Ct. LEXIS 10; 102 T.C. No. 9; February 8, 1994, Filed 1994 U.S. Tax Ct. LEXIS 10">*10 Decision will be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605529/ | JAMES W. EVANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEvans v. CommissionerDocket No. 5739-77.United States Tax CourtT.C. Memo 1980-103; 1980 Tax Ct. Memo LEXIS 488; 40 T.C.M. 65; T.C.M. (RIA) 80103; March 31, 1980, Filed 1980 Tax Ct. Memo LEXIS 488">*488 Held: The money earned by petitoner and appl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605531/ | PARKS-CHAMBERS, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Parks-Chambers, Inc. v. CommissionerDocket No. 101802.United States Board of Tax Appeals46 B.T.A. 144; 1942 BTA LEXIS 901; January 23, 1942, Promulgated 1942 BTA LEXIS 901">*901 1. Where a corporation had no accounting period wh... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605533/ | TSR, Inc. and Subsidiary, f.k.a. TSR Hobbies, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentTSR, Inc. v. CommissionerDocket No. 29155-87United States Tax Court96 T.C. 903; 1991 U.S. Tax Ct. LEXIS 57; 96 T.C. No. 44; June 25, 1991, Filed 1991 U.S. Tax Ct. LEXIS 57">*57 Decision will be entered under Ru... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605534/ | GENE E. LOUISMET AND LEATRICE LOUISMET, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLouismet v. CommissionerDocket No. 14936-79.United States Tax CourtT.C. Memo 1982-294; 1982 Tax Ct. Memo LEXIS 452; 43 T.C.M. 1496; T.C.M. (RIA) 82294; May 26, 1982. 1982 Tax Ct. Memo LEXIS 452">*452 Petitioners purchas... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605535/ | MURIEL R. JACOBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJacobs v. CommissionerDocket No. 3337-75.United States Tax CourtT.C. Memo 1977-1; 1977 Tax Ct. Memo LEXIS 440; 36 T.C.M. 1; T.C.M. (RIA) 770001; January 10, 1977, Filed 1977 Tax Ct. Memo LEXIS 440">*440 1. Petitioner failed to prove that she ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605536/ | JOHN H. LEWIS AND NANCE LEWIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLewis v. CommissionerDocket No. 20888-88United States Tax CourtT.C. Memo 1992-420; 1992 Tax Ct. Memo LEXIS 447; 64 T.C.M. 269; July 27, 1992, Filed 1992 Tax Ct. Memo LEXIS 447">*447 Decision will be entered under Rule 155. For P... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605538/ | MARY W. B. CURTIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Curtis v. CommissionerDocket No. 54209.United States Board of Tax Appeals26 B.T.A. 1103; 1932 BTA LEXIS 1192; October 4, 1932, Promulgated 1932 BTA LEXIS 1192">*1192 Where in Massachusetts a trust estate was created under the terms of which... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605539/ | LILIAN A. AVISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAvison v. CommissionerDocket No. 17555-79.United States Tax CourtT.C. Memo 1981-21; 1981 Tax Ct. Memo LEXIS 720; 41 T.C.M. 728; T.C.M. (RIA) 81021; January 26, 1981. Gregg M. Anderson and Jean A. Deeds, for the petitioner. Michael Neil Gendel... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605540/ | WILLIAM C. WHITE and KATHLEEN J. WHITE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhite v. CommissionerDocket No. 4136-78.United States Tax CourtT.C. Memo 1981-147; 1981 Tax Ct. Memo LEXIS 592; 41 T.C.M. 1180; T.C.M. (RIA) 81147; March 30, 1981. John K. Cotter, for the petitioners. Alan Summers, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605543/ | Estate of Luis G. Egger, Deceased, James H. Powell, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Egger v. CommissionerDocket No. 39777-86United States Tax Court92 T.C. 1079; 1989 U.S. Tax Ct. LEXIS 74; 92 T.C. No. 67; May 22, 1989. May 22, 1989, Filed 1989 U.S. Tax Ct. LEXIS 74">*74 T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605545/ | WALTER R. GUSTIN and LORRAINE GUSTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGustin v. CommissionerDocket No. 26162-81.United States Tax CourtT.C. Memo 1983-592; 1983 Tax Ct. Memo LEXIS 188; 46 T.C.M. 1505; T.C.M. (RIA) 83592; September 26, 1983. Robert E. Dallman and Patricia C. Bradford, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605547/ | Franklin B. Biggs, Petitioner v. Commissioner of Internal Revenue, RespondentBiggs v. CommissionerDocket No. 7272-75United States Tax Court69 T.C. 905; 1978 U.S. Tax Ct. LEXIS 158; March 13, 1978, Filed 1978 U.S. Tax Ct. LEXIS 158">*158 Decision will be entered under Rule 155. T orally agreed to sell his Maryland farm... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605548/ | JAMES A. CLAYTON & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.James A. Clayton & Co. v. CommissionerDocket Nos. 4320, 11088.United States Board of Tax Appeals4 B.T.A. 1017; 1926 BTA LEXIS 2092; September 25, 1926, Decided 1926 BTA LEXIS 2092">*2092 Under the conditions of fact existing in thi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605549/ | Arlex Oil Corporation v. Commissioner.Arlex Oil Corp. v. CommissionerDocket No. 1159-66.United States Tax CourtT.C. Memo 1967-235; 1967 Tax Ct. Memo LEXIS 26; 26 T.C.M. 1199; T.C.M. (RIA) 67235; November 22, 1967Edward T. Martin, 31 State St., Boston, Mass., for the petitioner. James E. Markham, Jr., for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605568/ | Henry Van Hummell, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentHenry Van Hummell, Inc. v. CommissionerDocket No. 1350United States Tax Court3 T.C. 101; 1944 U.S. Tax Ct. LEXIS 214; January 22, 1944, Promulgated *214 Decision will be entered for the petitioner. Petitioner's income during the taxabl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605570/ | T. A. Beale & Sons, Inc. v. Commissioner.T. A. Beale & Sons v. CommissionerDocket No. 28314.United States Tax Court1951 Tax Ct. Memo LEXIS 141; 10 T.C.M. (CCH) 733; T.C.M. (RIA) 51224; August 13, 1951*141 Respondent determined that $6,000 of the $26,150 deducted by petitioner as salaries of its officer-stockholders wa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605571/ | William A. Bagley, Petitioner, v. Commissioner of Internal Revenue, RespondentBagley v. CommissionerDocket No. 1870-63United States Tax Court46 T.C. 176; 1966 U.S. Tax Ct. LEXIS 108; May 4, 1966, Filed *108 Decision will be entered for the petitioner. During the taxable years 1960 and 1961 petitioner was employed at i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605572/ | James M. Tyree v. Commissioner. Betty I. Tyree v. Commissioner.Tyree v. CommissionerDocket Nos. 37570, 37571.United States Tax Court1953 Tax Ct. Memo LEXIS 239; 12 T.C.M. (CCH) 582; T.C.M. (RIA) 53186; May 26, 1953*239 Charles E. Pratt, Esq., and Howell Ward, Esq., for the petitioners. Frank C. Allen, Esq., for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605573/ | D. P. HARRIS HARDWARE AND MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.D. P. Harris Hardware & Mfg. Co. v. CommissionerDocket No. 48379.United States Board of Tax Appeals24 B.T.A. 752; 1931 BTA LEXIS 1598; November 12, 1931, Promulgated *1598 1. No option or election exists in se... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605574/ | George D. Seyburn and Florence Seyburn, Petitioners v. Commissioner of Internal Revenue, RespondentSeyburn v. CommissionerDocket No. 6968-65United States Tax Court51 T.C. 578; 1969 U.S. Tax Ct. LEXIS 212; January 9, 1969, Filed *212 Decision will be entered under Rule 50. Petitioner attempted to assign to two charitie... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605576/ | LEONARD M. MAJESKE and NOREEN A. MAJESKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMajeske v. CommissionerDocket No. 8055-73United States Tax CourtT.C. Memo 1975-212; 1975 Tax Ct. Memo LEXIS 166; 34 T.C.M. (CCH) 915; T.C.M. (RIA) 750212; June 30, 1975, Filed *166 Leonard M. Majeske, pro se. John O. T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2073541/ | 91 Ill. App. 3d 242 (1980)
414 N.E.2d 751
THE PEOPLE OF THE STATE OF ILLINOIS, Plaintiff-Appellee,
v.
NORRIS LEE SMITH, Defendant-Appellant.
No. 79-311.
Illinois Appellate Court Fifth District.
Opinion filed October 23, 1980.
Rehearing denied December 11, 1980.
*243 John H. Reid and Randy E. Blue, both of State Appel... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4605577/ | UNION GUARDIAN TRUST COMPANY, A MICHIGAN CORPORATION, AS ADMINISTRATOR WITH WILL ANNEXED OF THE ESTATE OF CARL H. L. FLINTERMANN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Union Guardian Trust Co. v. CommissionerDocket No. 75516.United States Board of Tax Appeals32 B.T.A. 996; 1935 BTA LEXIS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605578/ | James Newton Dean, Petitioner, v. Commissioner of Internal Revenue, RespondentDean v. CommissionerDocket No. 13301United States Tax Court10 T.C. 672; 1948 U.S. Tax Ct. LEXIS 212; April 21, 1948, Promulgated *212 Decision will be entered for the petitioner. Incentive pay measured by a percentage of sales of certain dep... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605579/ | Colin J. MacLeod and Katharine MacLeod v. Commissioner.Colin J. MacLeod v. CommissionerDocket No. 9701.United States Tax Court1948 Tax Ct. Memo LEXIS 260; 7 T.C.M. (CCH) 37; T.C.M. (RIA) 48011; January 30, 1948*260 Stanley Worth, Esq., for the petitioners. Melvin L. Sears, Esq., for the respondent. DISNEYMemorandum F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605582/ | ESTATE OF MAX RUDIN, FRED D. RUDIN, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Rudin v. CommissionerDocket No. 960-75.United States Tax CourtT.C. Memo 1977-212; 1977 Tax Ct. Memo LEXIS 228; 36 T.C.M. (CCH) 886; T.C.M. (RIA) 770212; July 12, 1977, Filed Martin M. Lore, for the petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605584/ | FREDERICK G. SUBT AND CLAIRE G. SUBT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSubt v. CommissionerDocket No. 27055-89United States Tax CourtT.C. Memo 1991-429; 1991 Tax Ct. Memo LEXIS 478; 62 T.C.M. (CCH) 642; T.C.M. (RIA) 91429; September 3, 1991, Filed *478 Decision will be entered for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605585/ | MANUEL M. KOUFMAN and CHARLOTTE KOUFMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKoufman v. CommissionerDocket Nos. 8641-72, 8770-73.United States Tax CourtT.C. Memo 1977-225; 1977 Tax Ct. Memo LEXIS 216; 36 T.C.M. (CCH) 936; T.C.M. (RIA) 770225; July 19, 1977, Filed *216 (1) Held, under sec. 6512(b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605586/ | FIRST BOND & MORTGAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.First Bond & Mortg. Co. v. CommissionerDocket No. 40373.United States Board of Tax Appeals21 B.T.A. 1; 1930 BTA LEXIS 1943; October 13, 1930, Promulgated *1943 Where the person filing the petition is not shown to have authority to a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605587/ | DONNA L. JONES AND FRANKLIN J. JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJones v. CommissionerDocket No. 28334-84.United States Tax CourtT.C. Memo 1985-516; 1985 Tax Ct. Memo LEXIS 117; 50 T.C.M. (CCH) 1230; T.C.M. (RIA) 85516; September 30, 1985. Franklin J. Jones, pro se. Robert A. Johnson, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605588/ | LOUISVILLE AND NASHVILLE RAILROAD COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLouisville & N. R. Co. v. CommissionerDocket No. 7249-73.United States Tax CourtT.C. Memo 1987-616; 1987 Tax Ct. Memo LEXIS 661; 54 T.C.M. (CCH) 1352; T.C.M. (RIA) 87616; December 21, 1987. George K. Dunham,1 for the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605589/ | CONSTRUCTION COMPANY OF NORTH AMERICA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Construction Co. of North America v. CommissionerDocket No. 8134.United States Board of Tax Appeals9 B.T.A. 963; 1927 BTA LEXIS 2483; December 28, 1927, Promulgated *2483 Notes paid in for capital stock should be include... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605590/ | Lela Sullenger, Petitioner, v. Commissioner of Internal Revenue, Respondent. J. H. Sullenger, Petitioner, v. Commissioner of Internal Revenue, RespondentSullenger v. CommissionerDocket Nos. 15630, 15631United States Tax Court11 T.C. 1076; 1948 U.S. Tax Ct. LEXIS 4; December 23, 1948, Promulgated *4 Decisions will be e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605592/ | ANTON DOLENZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dolenz v. CommissionerDocket No. 93311.United States Board of Tax Appeals41 B.T.A. 1091; 1940 BTA LEXIS 1104; May 8, 1940, Promulgated *1104 1. Prior to and at the time of his marriage in 1930 petitioner owned a patent for the manufacture of ne... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605594/ | Earl Drown Corporation, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentEarl Drown Corp. v. CommissionerDocket Nos. 3350-82, 3351-82, 3352-82United States Tax Court86 T.C. 217; 1986 U.S. Tax Ct. LEXIS 151; 86 T.C. No. 15; February 24, 1986, Filed *151 Decisions will be entered under Rule 155. Peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605596/ | JOHN J. RUNNINGS AND LOUISE ANN RUNNINGS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Runnings v. CommissionerDocket No. 7988-76.United States Tax CourtT.C. Memo 1977-214; 1977 Tax Ct. Memo LEXIS 223; 36 T.C.M. (CCH) 904; T.C.M. (RIA) 770214; July 13, 1977, Filed John J. Runnings and Louise Ann Running... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605598/ | James F. Oates, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of Ralph H. Hobart, Deceased, John H. Hobart, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentOates v. CommissionerDocket Nos. 27396, 27397United States Tax Court18 T.C. 570; 1952 U.S. Tax Ct. LEXIS 162; June 20, 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605599/ | BRUNO O. A. DE PAOLI, EXECUTOR, ESTATE OF LOUIS DE PAOLI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.De Paoli v. CommissionerDocket No. 7978.United States Board of Tax Appeals8 B.T.A. 294; 1927 BTA LEXIS 2916; September 24, 1927, Promulgated *2916 George H. D. Foster, Esq., for the petitioner. Arthur ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605601/ | EMILIA H. de CONILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent GUIDO CONILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE RespondentDe Conill v. CommissionerDocket Nos. 2369-74, 7819-74.United States Tax CourtT.C. Memo 1975-98; 1975 Tax Ct. Memo LEXIS 273; 34 T.C.M. (CCH) 485; T.C.M. (RIA) 750098; Ap... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605603/ | Gisholt Machine Company, Petitioner, v. Commissioner of Internal Revenue, RespondentGisholt Machine Co. v. CommissionerDocket No. 2186United States Tax Court4 T.C. 699; 1945 U.S. Tax Ct. LEXIS 239; February 1, 1945, Promulgated *239 Decision will be entered under Rule 50. An amount reasonably related to services perfo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605604/ | HELEN LATHAM, ADMINISTRATRIX, ESTATE OF J. H. LATHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Latham v. CommissionerDocket No. 21479.United States Board of Tax Appeals16 B.T.A. 48; 1929 BTA LEXIS 2655; April 17, 1929, Promulgated *2655 L. L. Hamby, Esq., for the petitioner. F. T. Horner, Esq., for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605605/ | STEVE W. HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarris v. CommissionerDocket No. 2531-86.United States Tax CourtT.C. Memo 1987-33; 1987 Tax Ct. Memo LEXIS 33; 52 T.C.M. (CCH) 1414; T.C.M. (RIA) 87033; January 14, 1987. *33 Steve W. Harris, pro se. Ralph W. Jones, for the respondent. SCOTTM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605606/ | WILLIAM M. GREVE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Greve v. CommissionerDocket No. 97522.United States Board of Tax Appeals42 B.T.A. 142; 1940 BTA LEXIS 1042; June 19, 1940 Promulgated *1042 STATUTE OF LIMITATION - SUSPENSION. - The running of the period of limitation upon assessment and col... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605607/ | Oxford Paper Company, Petitioner, v. Commissioner of Internal Revenue, RespondentOxford Paper Co. v. CommissionerDocket No. 63464United States Tax Court33 T.C. 943; 1960 U.S. Tax Ct. LEXIS 197; February 24, 1960, Filed *197 Decision will be entered for the respondent. Petitioner, a paper manufacturer, was dependent fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605608/ | Estate of W. H. Kiser, Deceased, Lucy Peel Kiser, Marion C. Kiser, Lawson P. Kiser and William H. Kiser, Jr., Executors, and Lucy Peel Kiser, Surviving Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentKiser v. CommissionerDocket No. 12717United States Tax Court12 T.C. 178; 1949 U.S. Tax Ct. LEXIS 278; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605609/ | FRANK M. MOODY AND GLORIA N. MOODY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoody v. CommissionerDocket No. 21896-82.United States Tax CourtT.C. Memo 1985-20; 1985 Tax Ct. Memo LEXIS 605; 49 T.C.M. (CCH) 514; T.C.M. (RIA) 85020; January 14, 1985. J. Sydney Cook III, for the petitioner. Cynthia J. Ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605612/ | WILLIAM A. NORRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNorris v. CommissionerDocket No. 15808-89United States Tax CourtT.C. Memo 1991-648; 1991 Tax Ct. Memo LEXIS 690; 62 T.C.M. (CCH) 1652; T.C.M. (RIA) 91648; December 30, 1991, Filed *690 An order denying respondent's motion to amend pleadings to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605613/ | Estate of Daniel Buckley, Deceased, Jeremiah T. Mahoney and James Buckley, Trustees, et al, * Petitioners, v. Commissioner of Internal Revenue, RespondentBuckley v. CommissionerDocket Nos. 68378, 72750, 79238United States Tax Court37 T.C. 664; 1962 U.S. Tax Ct. LEXIS 214; January 12, 1962, Filed *214 Decisions will be ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605614/ | John Q. Shunk, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of Francis R. Shunk, Deceased, John Q. Shunk, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of Catherine Fegley, Deceased, John Q. Shunk, Executor, Petitioner, v. Commissioner of Internal Revenue, Respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605616/ | LOWERY R. YOUNG, JR. AND CAROLYN C. YOUNG, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Young v. CommissionerDocket Nos. 2861-94, 2863-94, 2868-94, 2906-94.United States Tax CourtT.C. Memo 1995-379; 1995 Tax Ct. Memo LEXIS 379; 70 T.C.M. (CCH) 357; August 10, 1995, Filed *379 Decisions will be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605617/ | Jack M. Chesbro, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentChesbro v. CommissionerDocket Nos. 36439, 36440, 36442, 36443, 36444, 36445, 36446, 36447, 36448, 36449, 36452United States Tax Court21 T.C. 123; 1953 U.S. Tax Ct. LEXIS 41; October 28, 1953, Promulgated *41 Decisions will be entered... | 01-04-2023 | 11-20-2020 |
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