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https://www.courtlistener.com/api/rest/v3/opinions/4605618/ | Jean F. Stern, Transferee v. Commissioner.Stern v. CommissionerDocket No. 51271.United States Tax CourtT.C. Memo 1956-23; 1956 Tax Ct. Memo LEXIS 274; 15 T.C.M. (CCH) 114; T.C.M. (RIA) 56023; January 26, 1956*274 William H. Beck, Esq., Security Trust Building, Lexington, Ky., and Walter E. Barton, Esq., for the petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605622/ | William H. Horton and Sharon A. Horton, Petitioners v. Commissioner of Internal Revenue, RespondentHorton v. CommissionerDocket No. 24556-82United States Tax Court86 T.C. 589; 1986 U.S. Tax Ct. LEXIS 129; 86 T.C. No. 37; April 3, 1986, Filed *129 On March 26, 1986, by order of Judge Meade Whitaker the opinion filed in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605623/ | R. D. LIDSTONE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.R. D. Lidstone Co. v. CommissionerDocket No. 4133.United States Board of Tax Appeals9 B.T.A. 447; 1927 BTA LEXIS 2583; December 1, 1927, Promulgated *2583 The amount of $8,900 paid to petitioner's president, vice president, and treasurer, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605625/ | EQUITABLE GAS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Equitable Gas Co. v. CommissionerDocket No. 29475.United States Board of Tax Appeals22 B.T.A. 1268; 1931 BTA LEXIS 1975; April 22, 1931, Promulgated *1975 Frank C. Miller, C.P.A., for the petitioner. W. Frank Gibbs, Esq., for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605627/ | ST. PETERSBURG LAND & LOAN COMPANY, PETITIONER, v. COMMISSIONER OR INTERNAL REVENUE, RESPONDENT.St. Petersburg Land & Loan Co. v. CommissionerDocket No. 34186.United States Board of Tax Appeals26 B.T.A. 530; 1932 BTA LEXIS 1288; June 29, 1932, Promulgated *1288 James H. Hackney, Esq., for the petitioner. Hartford Alle... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605628/ | Joseph Caporaletti v. Commissioner. Cast Caporaletti v. Commissioner.Caporaletti v. CommissionerDocket Nos. 19341 and 19342.United States Tax Court1950 Tax Ct. Memo LEXIS 304; 9 T.C.M. (CCH) 19; T.C.M. (RIA) 50006; January 11, 1950*304 Julian C. Hammack, Esq., for the petitioners. E. M. Woolf, Esq., for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653601/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
01/22/2021 09:09 AM CST
- 1002 -
Nebraska Supreme Court Advance Sheets
307 Nebraska Reports
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4605653/ | Kingsbury Investments, Inc. v. Commissioner.Kingsbury Invest., Inc. v. CommissionerDocket No. 580-66.United States Tax CourtT.C. Memo 1969-205; 1969 Tax Ct. Memo LEXIS 91; 28 T.C.M. (CCH) 1082; T.C.M. (RIA) 69205; September 30, 1969, Filed Chester M. Howe, David E. Place, and Andrew F. Lane, 225 FranklinSt., Boston, Ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605654/ | WILFRED P. NEEL AND BARBARA J. NEEL, Petitioners v. COMMISSIONER OF INTERANAL REVENUE, RespondentNeel v. CommissionerDocket No. 1162-80.United States Tax CourtT.C. Memo 1985-108; 1985 Tax Ct. Memo LEXIS 523; 49 T.C.M. (CCH) 939; T.C.M. (RIA) 85108; March 12, 1985. Wilfred P. Neel, pro se. LeRoy D. Boyer, for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605655/ | Estate of G. R. Gowdey, Deceased, and Verna E. Gowdey as Executrix and Surviving Spouse v. Commissioner.Estate of Gowdey v. CommissionerDocket No. 48165.United States Tax CourtT.C. Memo 1961-112; 1961 Tax Ct. Memo LEXIS 238; 20 T.C.M. (CCH) 555; T.C.M. (RIA) 61112; April 19, 1961*238 Decedent, G. R. Gowdey, died in 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605661/ | BERT H. KING AND CAROLYN B. KING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKing v. CommissionerDocket No. 6706-90United States Tax CourtT.C. Memo 1993-160; 1993 Tax Ct. Memo LEXIS 161; 65 T.C.M. (CCH) 2379; April 14, 1993, Filed *161 For petitioner: Robert B. Dugan. For respondent: Louise R. Forbes. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605662/ | NATIONAL PIPE & FOUNDRY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Pipe & Foundry Co. v. CommissionerDocket No. 32997.United States Board of Tax Appeals19 B.T.A. 242; 1930 BTA LEXIS 2442; March 11, 1930, Promulgated *2442 Held, that the transaction by which the petitioner transferred its ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605663/ | STEVEN D. ALPAUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlpaugh v. CommissionerDocket No. 8872-93United States Tax CourtT.C. Memo 1994-587; 1994 Tax Ct. Memo LEXIS 594; 68 T.C.M. (CCH) 1303; December 1, 1994, Filed *594 Steven D. Alpaugh, pro se. For respondent: Timothy S. Murphy. DEANDEANMEMORAN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605664/ | Raymond K. Dykema v. Commissioner. Estate of Albert W. Russel, Deceased, Catherine R. Peck, Central National Bank of Cleveland and Raymond K. Dykema, Executors v. Commissioner.Raymond K. Dykema v. CommissionerDocket Nos. 32512, 33880.United States Tax Court1953 Tax Ct. Memo LEXIS 276; 12 T.C.M. (CCH) 462; T.C.M. (RIA) ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605665/ | John Peter Galanis, Petitioner v. Commissioner of Internal Revenue, RespondentGalanis v. CommissionerDocket No. 21107-86United States Tax Court92 T.C. 34; 1989 U.S. Tax Ct. LEXIS 4; 92 T.C. No. 4; January 17, 1989January 17, 1989, Filed *4 An order will be issued denying petitioner's motion for summary judgment. P fil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605666/ | PHILIP LOMBARDO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLombardo v. CommissionerDocket No. 4919-72.United States Tax CourtT.C. Memo 1974-250; 1974 Tax Ct. Memo LEXIS 66; 33 T.C.M. (CCH) 1114; T.C.M. (RIA) 74250; September 23, 1974, Filed. Held, salary deduction determined. Joseph G. Aronson and Her... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605667/ | Ronald E. Garwood, Petitioner v. Commissioner of Internal Revenue, RespondentGarwood v. CommissionerDocket No. 2530-73United States Tax Court62 T.C. 699; 1974 U.S. Tax Ct. LEXIS 55; 62 T.C. No. 76; August 28, 1974, Filed *55 Decision will be entered for the respondent. Held, the expenses incurred by a substitute teach... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605669/ | ORVILLE G. HICKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHicks v. CommissionerDocket No. 7710-92United States Tax CourtT.C. Memo 1993-282; 1993 Tax Ct. Memo LEXIS 285; 65 T.C.M. (CCH) 3034; June 29, 1993, Filed *285 For respondent: John Altman. PATEPATEMEMORANDUM OPINION PATE, Special Trial Judge: ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605670/ | Harry D. Aldridge and Virgil Aldridge, Petitioners v. Commissioner of Internal Revenue, RespondentAldridge v. CommissionerDocket No. 6447-66United States Tax Court51 T.C. 475; 1968 U.S. Tax Ct. LEXIS 7; December 24, 1968, Filed *7 Decision will be entered under Rule 50. Property of petitioners was condemned in 1963 an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605671/ | Edwin F. Sandberg, Petitioner, v. Commissioner of Internal Revenue, RespondentSandberg v. CommissionerDocket No. 8861United States Tax Court8 T.C. 423; 1947 U.S. Tax Ct. LEXIS 268; February 27, 1947, Promulgated *268 Decision will be entered under Rule 50. 1. Held, no valid partnership, recognizable for tax purposes, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605672/ | Tommie L. Merritt v. Commissioner.Merritt v. CommissionerDocket No. 94474.United States Tax CourtT.C. Memo 1964-164; 1964 Tax Ct. Memo LEXIS 172; 23 T.C.M. (CCH) 960; T.C.M. (RIA) 64164; June 11, 1964John Hampton Stennis, 1347 Deposit Guaranty Bank Bldg., Jackson, Miss., for the petitioner. Robert G. Faircloth, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605674/ | Edna E. Meredith v. Commissioner.Meredith v. CommissionerDocket Nos. 109987, 111959.United States Tax Court1943 Tax Ct. Memo LEXIS 377; 1 T.C.M. (CCH) 847; T.C.M. (RIA) 43153; March 31, 1943*377 Petitioner purchased from an insurance company a life annuity and two single premium life insurance policies. In each of the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605675/ | T. BOICE PURDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; T. BOICE PURDY AND SHEILA A. PURDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPurdy v. CommissionerDocket Nos. 5870-81, 5910-81.United States Tax CourtT.C. Memo 1982-652; 1982 Tax Ct. Memo LEXIS 90; 45 T.C.M. (CCH) 74; T.C.M. (... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605676/ | PACIFIC GRAPE PRODUCTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pacific Grape Products Co. v. CommissionerDocket No. 97116.United States Board of Tax Appeals42 B.T.A. 914; 1940 BTA LEXIS 936; October 9, 1940, Promulgated *936 1. A corporation is not entitled to a dividends paid credit unde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605677/ | ALPIN J. CAMERON, WILLIAM P. DENEGRE, AND ALPIN W. CAMERON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cameron v. CommissionerDocket No. 9686.United States Board of Tax Appeals8 B.T.A. 120; 1927 BTA LEXIS 2943; September 19, 1927, Promulgated *2943 1. When in 1920 one partnership is succeeded by ano... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605679/ | Orville L. Lesher and Carol Lesher, Petitioners v. Commissioner of Internal Revenue, RespondentLesher v. CommissionerDocket No. 9790-77United States Tax Court73 T.C. 340; 1979 U.S. Tax Ct. LEXIS 13; November 26, 1979, Filed *13 Decision will be entered under Rule 155. Held: 1. Petitioners retained an economic interest... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605680/ | George H. Martin and Irene Martin v. Commissioner.Martin v. CommissionerDocket No. 70846.United States Tax CourtT.C. Memo 1960-217; 1960 Tax Ct. Memo LEXIS 74; 19 T.C.M. (CCH) 1216; T.C.M. (RIA) 60217; October 11, 1960Downey Rice, Esq., for the petitioners. Paul D. Ritter, Esq., for the respondent. RAUMMemorandum Find... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605681/ | WESTERN FEDERAL SAVINGS & LOAN ASSOCIATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWestern Federal Sav. & Loan Asso. v. CommissionerDocket No. 5993-83.United States Tax CourtT.C. Memo 1988-107; 1988 Tax Ct. Memo LEXIS 135; 55 T.C.M. (CCH) 372; T.C.M. (RIA) 88107; March 10, 1988. Robert Schell and Ke... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605682/ | Mary C. Westphal, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of William R. Westphal, Deceased, Mary C. Westphal and First National Bank of Minneapolis, Coexecutors, and Mary C. Westphal, Petitioners, v. Commissioner of Internal Revenue, RespondentWestphal v. CommissionerDocket Nos. 79677, 7967... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605684/ | CHARLES E. (PAT) BOONE and SHIRLEY BOONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoone v. CommissionerDocket No. 4318-71.United States Tax CourtT.C. Memo 1974-152; 1974 Tax Ct. Memo LEXIS 168; 33 T.C.M. (CCH) 663; T.C.M. (RIA) 74152; June 12, 1974, Filed Robert S. West, Mark D. Pastor, and Robert I.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605685/ | Margaret Washburn Hunt v. Commissioner.Hunt v. CommissionerDocket No. 21795.United States Tax Court1949 Tax Ct. Memo LEXIS 57; 8 T.C.M. (CCH) 902; T.C.M. (RIA) 49245; October 5, 1949*57 Kenneth Taylor, Esq., 1010 Midland Bank Bldg., Minneapolis, Minn., for the petitioner. Thomas A. Steele, Esq., for the respondent. H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605686/ | THE SUGAR CREEK COAL AND MINING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sugar Creek Coal & Mining Co. v. CommissionerDocket No. 73758.United States Board of Tax Appeals30 B.T.A. 420; 1934 BTA LEXIS 1328; April 18, 1934, Promulgated *1328 Where advance mining royalties are not included in g... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605631/ | MICHAEL P. SCHWAB AND KATHRYN J. KLEINMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchwab v. Comm'rDocket No. 10525-07.United States Tax Court136 T.C. 120; 2011 U.S. Tax Ct. LEXIS 7; 136 T.C. No. 6; February 7, 2011, Filed*7 Decision will be entered under Rule 155.Ps received life-insurance policies ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605632/ | Rialto Mining Corporation v. Commissioner.Rialto Mining Corp. v. CommissionerDocket No. 109365.United States Tax Court1942 Tax Ct. Memo LEXIS 9; 1 T.C.M. (CCH) 303; T.C.M. (RIA) 42676; 12/26/1942*9 Tom F. Carey, Sr., C.P.A., First Nat'l Bank Bldg., Oklahoma City, Okla., for the petitioner. Frank B. Schlosser, Esq., fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605634/ | Nathan Epstein and Florence Epstein, et al. 1 v. Commissioner. Epstein v. CommissionerDocket Nos. 1218-69, 1219-69, 1220-69.United States Tax CourtT.C. Memo 1972-53; 1972 Tax Ct. Memo LEXIS 199; 31 T.C.M. (CCH) 217; T.C.M. (RIA) 72053; February 28, 1972, Filed Jerome Kamerman, 500 Fifth Ave., New York, N. Y., and Steve... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605635/ | Arthur Stockstrom, Petitioner, v. Commissioner of Internal Revenue, RespondentStockstrom v. CommissionerDocket No. 1238United States Tax Court3 T.C. 664; 1944 U.S. Tax Ct. LEXIS 139; April 26, 1944, Promulgated *139 Decision will be entered under Rule 50. On December 23, 1936, petitioner created a trust for the benefi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605636/ | GRAHAM D. WILLIFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliford v. CommissionerDocket No. 26613-89United States Tax CourtT.C. Memo 1992-450; 1992 Tax Ct. Memo LEXIS 470; 64 T.C.M. (CCH) 422; August 10, 1992, Filed Decision will be entered under Rule 155. For Petitioner: Arthur R. Snyder. For R... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605637/ | Ralph E. Larrabee and Irene C. Larrabee, Husband and Wife, and Doing Business as L. & F. Machine Co., a Fictitious Name, Petitioners, v. Commissioner of Internal Revenue, RespondentLarrabee v. CommissionerDocket No. 67725United States Tax Court1960 U.S. Tax Ct. LEXIS 209; 33 T.C. 838; February 9, 1960, Filed *209 Decis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605641/ | Austin Lowrey and Esther B. Lowrey v. Commissioner.Lowrey v. CommissionerDocket No. 5403-63.United States Tax CourtT.C. Memo 1965-206; 1965 Tax Ct. Memo LEXIS 123; 24 T.C.M. (CCH) 1078; T.C.M. (RIA) 65206; July 27, 1965Scott P. Crampton, for the petitioners. Donald W. Howser, for the respondent. MULRONEY Memorandum Fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605642/ | JAMES D. ROBINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Robinson v. CommissionerDocket No. 61179.United States Board of Tax Appeals27 B.T.A. 1018; 1933 BTA LEXIS 1268; March 24, 1933, Promulgated *1268 Sidney J. Hayles, Esq., for the petitioner. W. Frank Gibbs, Esq., for the respondent. TRAMMEL... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605652/ | Claude Patterson Noble, Petitioner, v. Commissioner of Internal Revenue, RespondentNoble v. CommissionerDocket No. 8782United States Tax Court7 T.C. 960; 1946 U.S. Tax Ct. LEXIS 61; October 14, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 61">*61 Decision will be entered under Rule 50. Petitioner, a woman without busines... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605643/ | Herbert Shainberg and Mariette Shainberg, Petitioners, v. Commissioner of Internal Revenue, Respondent. Nathan Shainberg and Dorothy Shainberg, Petitioners, v. Commissioner of Internal Revenue, Respondent. Ben Goldstein and Minnie Goldstein, Petitioners, v. Commissioner of Internal Revenue, RespondentShainberg v. Com... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605644/ | EDUARDO CATALANO, INC., PENSION TRUST, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Eduardo Catalano, Inc. v. CommissionerDocket Nos. 6173-76, 149-77 and 150-77.United States Tax CourtT.C. Memo 1979-183; 1979 Tax Ct. Memo LEXIS 346; 38 T.C.M. 763; T.C.M. (RIA) 79183; May 9, 1979, Filed 1979 T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605645/ | Earl H. C. Lurkins, Petitioner v. Commissioner of Internal Revenue, RespondentLurkins v. CommissionerDocket No. 4339-67United States Tax Court49 T.C. 452; 1968 U.S. Tax Ct. LEXIS 184; January 31, 1968, Filed 1968 U.S. Tax Ct. LEXIS 184">*184 Petition was mailed in envelope timely postmarked but addressed to "U.S. Boar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605647/ | ESTATE OF MARY D. GLADDING, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gladding v. CommissionerDocket No. 31435.United States Board of Tax Appeals27 B.T.A. 385; 1932 BTA LEXIS 1077; December 20, 1932, Promulgated 1932 BTA LEXIS 1077">*1077 In 1919 decedent purchased from her mother, the prio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605648/ | Estate of Lawrence E. Berry, Petitioner, v. Commissioner of Internal Revenue, RespondentBerry v. CommissionerDocket No. 3945-62United States Tax Court41 T.C. 702; 1964 U.S. Tax Ct. LEXIS 141; February 28, 1964, Filed 1964 U.S. Tax Ct. LEXIS 141">*141 1. Notice of deficiency mailed to "Estate of Lawrence E. Berry" cove... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605649/ | Jack O. Chertkof and Sophie Chertkof, Petitioners v. Commissioner of Internal Revenue, RespondentChertkof v. CommissionerDocket No. 2345-75United States Tax Court66 T.C. 496; 1976 U.S. Tax Ct. LEXIS 87; June 21, 1976, Filed 1976 U.S. Tax Ct. LEXIS 87">*87 Held: Respondent has established that there was a circumstance o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4597463/ | APPEAL OF FRANK J. PIMENTAL.Pimental v. CommissionerDocket No. 3402.United States Board of Tax Appeals4 B.T.A. 827; 1926 BTA LEXIS 2197; September 15, 1926, Decided *2197 Philip G. Sheehy, Esq., for the petitioner. A. Calder Mackay, Esq., for the Commissioner. LITTLETON*827 This appeal is from the determination of a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605688/ | Norden-Ketay Corporation (formerly Ketay Instrument Corporation) v. Commissioner.Norden-Ketay Corp. v. CommissionerDocket No. 82272.United States Tax CourtT.C. Memo 1962-248; 1962 Tax Ct. Memo LEXIS 62; 21 T.C.M. (CCH) 1316; T.C.M. (RIA) 62248; October 23, 1962*62 Petitioner corporation which had engaged for many year... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605689/ | Estate of Edson Bradley, Deceased, Julie F. Fremont, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentBradley v. CommissionerDocket No. 98214United States Tax Court9 T.C. 145; 1947 U.S. Tax Ct. LEXIS 136; July 31, 1947, Promulgated *136 Decision will be entered under Rule 50. 1. In 1918 decedent e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605690/ | LEONARD BRONSTEIN and MARILYN BRONSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBronstein v. CommissionerDocket No. 12118-79.United States Tax CourtT.C. Memo 1981-295; 1981 Tax Ct. Memo LEXIS 447; 42 T.C.M. (CCH) 92; T.C.M. (RIA) 81295; June 17, 1981. *447 Pursuant to a divorce decree, H made a lu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605691/ | SPANG, CHALFANT & CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Spang, Chalfant & Co. v. CommissionerDocket No. 58790.United States Board of Tax Appeals31 B.T.A. 721; 1934 BTA LEXIS 1044; November 23, 1934, Promulgated *1044 Petitioner acquired all the assets of a corporation by liquidation af... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605692/ | FIFTH AVENUE BANK OF NEW YORK AS EXECUTOR UNDER THE LAST WILL AND TESTAMENT OF MIRIAM FISHER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fifth Ave. Bank v. CommissionerDocket No. 74826.United States Board of Tax Appeals36 B.T.A. 534; 1937 BTA LEXIS 696; September 17, 1937, Promulgated *696 U... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605693/ | MARK A. McCORMACK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCormack v. CommissionerDocket No. 21869-84.United States Tax CourtT.C. Memo 1987-11; 1987 Tax Ct. Memo LEXIS 11; 52 T.C.M. (CCH) 1321; T.C.M. (RIA) 87011; January 6, 1987. *11 P, an attorney, received $30,000 in 1980 as compensation for le... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605694/ | ARTHUR BRISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrison v. CommissionerDocket Nos. 11312-80, 21352-81.United States Tax CourtT.C. Memo 1983-101; 1983 Tax Ct. Memo LEXIS 692; 45 T.C.M. (CCH) 784; T.C.M. (RIA) 83101; February 14, 1983. Arthur Brison, pro se. Randy G. Durfee, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605696/ | KANSAS CITY SOUTHERN RAILWAY CO. AND AFFILIATED COMPANIES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kansas City S. Ry. v. CommissionerDocket No. 12054.United States Board of Tax Appeals16 B.T.A. 665; 1929 BTA LEXIS 2542; May 24, 1929, Promulgated *2542 1. The total amount of compensation received b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605697/ | APPEAL OF J. H. McDERMOTT OIL CO.J. H. McDermott Oil Co. v. CommissionerDocket No. 3579.United States Board of Tax Appeals3 B.T.A. 689; 1926 BTA LEXIS 2600; February 11, 1926, Decided Submitted July 1, 1925. *2600 Commissioner's determination of taxable gain from sale of oil wells and equipment approved. J. V. Blair... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605698/ | APPEAL OF PETER BREDIT CO.Peter Breidt Co. v. CommissionerDocket No. 1841.United States Board of Tax Appeals2 B.T.A. 1190; 1925 BTA LEXIS 2112; November 6, 1925, Decided Submitted May 11, 1925. *2112 Deductions for obsolescence of tangible and intangible property disallowed. Parry J. Barnes, C.P.A., for the taxpayer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605699/ | Owensboro Wagon Company, Petitioner, v. Commissioner of Internal Revenue, RespondentOwensboro Wagon Co. v. CommissionerDocket No. 25835United States Tax Court18 T.C. 1107; 1952 U.S. Tax Ct. LEXIS 92; September 25, 1952, Promulgated *92 Decision will be entered for the respondent. Prior to March 1, 1913, petitioner pai... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605700/ | Louis Berenson and Sue A. Berenson, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentBerenson v. CommissionerDocket Nos. 3677-70, 6069-70, 6088-70, 6116-70, 2920-71, 3870-71United States Tax Court59 T.C. 412; 1972 U.S. Tax Ct. LEXIS 10; December 18, 1972, Filed *10 Decisions will be entered under Ru... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605701/ | DONALD A. JENTZSCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJentzsch v. CommissionerDocket Nos. 4339-85; 3784-86.United States Tax CourtT.C. Memo 1987-513; 1987 Tax Ct. Memo LEXIS 509; 54 T.C.M. (CCH) 850; T.C.M. (RIA) 87513; September 30, 1987. Donald A. Jentzsch, pro se. Wesley F. McNamara,*510 fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605702/ | APPEAL OF CANTON BRIDGE CO.Canton Bridge Co. v. CommissionerDocket Nos. 2633 and 3523.United States Board of Tax Appeals2 B.T.A. 1132; 1925 BTA LEXIS 2160; October 30, 1925, Decided Submitted June 15, 1925. *2160 The taxpayer was organized in 1907, taking over all the property of a predecessor company with identical ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605703/ | EUGEN GEHRAU AND ROSELYNE GEHRAU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGehrau v. CommissionerDocket No. 12561-92United States Tax CourtT.C. Memo 1994-94; 1994 Tax Ct. Memo LEXIS 95; 67 T.C.M. (CCH) 2336; March 3, 1994, Filed *95 An appropriate order granting that part of respondent's motion that ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605704/ | ANDREW L. AND MELINDA M. CLARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClark v. CommissionerDocket No. 23248-89United States Tax CourtT.C. Memo 1991-313; 1991 Tax Ct. Memo LEXIS 365; 62 T.C.M. (CCH) 95; T.C.M. (RIA) 91313; July 9, 1991, Filed *365 Decision will be entered under Rule 155. Neil Deini... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605705/ | EUGENE J. ROBB AND MARGARET H. ROBB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRobb v. CommissionerDocket No. 11866-80.United States Tax CourtT.C. Memo 1983-53; 1983 Tax Ct. Memo LEXIS 731; 45 T.C.M. (CCH) 600; T.C.M. (RIA) 83053; January 31, 1983. *731 Held, petitioners incurred a nondeductible expen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605706/ | Justine L. Lambert v. Commissioner.Lambert v. CommissionerDocket No. 18494.United States Tax Court1949 Tax Ct. Memo LEXIS 140; 8 T.C.M. (CCH) 625; T.C.M. (RIA) 49160; June 27, 1949*140 The deductibility of certain alleged expenditures, made in the taxable year 1944, determined. Justine L. Lambert, pro se. John J. Ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605708/ | The Clinton Company, a corporation, v. Commissioner.Clinton Co. v. CommissionerDocket No. 3099.United States Tax Court1945 Tax Ct. Memo LEXIS 192; 4 T.C.M. (CCH) 532; T.C.M. (RIA) 45175; May 17, 1945*192 Josepl W. Townsend, Esq., for the petitioner. David F. Long, Esq., for the respondent. KERN Memorandum Findings of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605709/ | MARIE J. J. FLEITMANN AND THOMAS CRIMMINS, EXECUTORS OF THE ESTATE OF HERMAN C. FLEITMANN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fleitmann v. CommissionerDocket No. 28451.United States Board of Tax Appeals22 B.T.A. 1234; 1931 BTA LEXIS 1985; April 20, 1931, Promulgated *1985 Waivers ex... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605711/ | JOHN STUART DeMOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDeMott v. CommissionerDocket No. 22775-92United States Tax CourtT.C. Memo 1994-317; 1994 Tax Ct. Memo LEXIS 325; 68 T.C.M. (CCH) 56; July 12, 1994, Filed *325 Decision will be entered for respondent. John Stuart DeMott, pro se. For responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605712/ | Howard A. Jackson and Elizabeth D. Jackson, Petitioners, v. Commissioner of Internal Revenue, RespondentJackson v. CommissionerDocket No. 47234United States Tax Court24 T.C. 1; 1955 U.S. Tax Ct. LEXIS 213; April 6, 1955, Filed *213 Decision will be entered under Rule 50. 1. The petitioners owned one-third of the capit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605713/ | Liberty Machine Works, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentLiberty Machine Works, Inc. v. CommissionerDocket No. 3532-71United States Tax Court62 T.C. 621; 1974 U.S. Tax Ct. LEXIS 59; 62 T.C. No. 71; August 19, 1974, Filed *59 Decision will be entered for the respondent. Petitioner's hourly... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605714/ | Custer Robinson v. Commissioner.Robinson v. CommissionerDocket No. 28184.United States Tax Court1951 Tax Ct. Memo LEXIS 187; 10 T.C.M. (CCH) 571; T.C.M. (RIA) 51184; June 19, 1951*187 Amount of expenditures allowable as a loss deduction in the taxable year on the abandonment of a project in the photographic field, det... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605715/ | FRANK E. AND EVELYN D. BELLINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBelline v. CommissionerDocket No. 787-79.United States Tax CourtT.C. Memo 1981-570; 1981 Tax Ct. Memo LEXIS 172; 42 T.C.M. (CCH) 1292; T.C.M. (RIA) 81570; 2 Employee Benefits Cas. (BNA) 2045; September 30, 1981. Frank E. Belline... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605716/ | Estate of Clara K. Hoover, Deceased, Yetta Hoover Bidegain, Personal Representative, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Hoover v. CommissionerDocket No. 18464-92United States Tax Court102 T.C. 777; 1994 U.S. Tax Ct. LEXIS 41; 102 T.C. No. 36; 67 T.C.M. (CCH) 4888; June 21, 1994, Filed D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605717/ | JOSEPH J. HAUPT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OSCAR BURGI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Haupt v. CommissionerDocket Nos. 5781, 5782.United States Board of Tax Appeals6 B.T.A. 1297; 1927 BTA LEXIS 3290; May 11, 1927, Promulgated *3290 BAD DEBTS. - A certai... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605718/ | Estate of Joe Wright, Deceased, Joe E. Wright, Executor, and Lillian Wright v. Commissioner.Estate of Wright v. CommissionerDocket No. 86675,United States Tax CourtT.C. Memo 1963-88; 1963 Tax Ct. Memo LEXIS 258; 22 T.C.M. (CCH) 404; T.C.M. (RIA) 63088; March 27, 1963*258 Net Worth Method - The respondent's determinati... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605719/ | Manufacturers Hanover Trust Company, Robert G. Payne and Charles C. Parlin, as Trustees U/I 6/4/32 by Anne D. Dillon, as Grantor v. Commissioner.Manufacturers Hanover Trust Co. v. CommissionerDocket No. 1002-67.United States Tax CourtT.C. Memo 1969-132; 1969 Tax Ct. Memo LEXIS 156; 28 T.C.M. (CCH) 692; T.C.M. (RIA) 691... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605721/ | RICHARD E. AKERS and PEGGY H. AKERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOHN D. HAMRICK and MARY W. HAMRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAkers v. CommissionerDocket Nos. 1038-80, 1039-80.United States Tax CourtT.C. Memo 1981-627; 1981 Tax Ct. Memo LEXIS 122; 42 T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605723/ | Jon F. Hartung and Constance M. Hartung, Petitioners v. Commissioner of Internal Revenue, RespondentHartung v. CommissionerDocket No. 590-69United States Tax Court55 T.C. 1; 1970 U.S. Tax Ct. LEXIS 59; October 1, 1970, Filed *59 Decision will be entered for the petitioners. Petitioner moved from the United States to A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605724/ | JACK L. WORTHINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWorthington v. CommissionerDocket Nos. 582-89.United States Tax CourtT.C. Memo 1989-286; 1989 Tax Ct. Memo LEXIS 286; 57 T.C.M. (CCH) 694; T.C.M. (RIA) 89286; June 13, 1989; As corrected July 20, 1989 John C. Meaney, for the respondent. GOL... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605725/ | HENRY T. STOTLER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Stotler v. CommissionerDocket Nos. 26933-83, 27522-83, 31887-83, 31889-83, 31909-83, 31914-83, 31985-83, 32016-83, 32281-83, 32282-83.United States Tax CourtT.C. Memo 1987-275; 1987 Tax Ct. Memo LEXIS 275; 53 T.C.M. (CCH) 973; T.C.M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605726/ | Jack L. and Jean Sherman, Petitioners, v. Commissioner of Internal Revenue, RespondentSherman v. CommissionerDocket No. 74212United States Tax Court34 T.C. 303; 1960 U.S. Tax Ct. LEXIS 149; May 24, 1960, Filed *149 Decision will be entered under Rule 50. 1. Deductions for amortization of bond premium held properly dis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605728/ | University of Massachusetts Medical School Group Practice, Petitioner v. Commissioner of Internal Revenue, RespondentUniversity of Massachusetts Medical School Group Practice v. CommissionerDocket No. 2710-79XUnited States Tax Court74 T.C. 1299; 1980 U.S. Tax Ct. LEXIS 62; 74 T.C. No. 94; September 16, 1980, Filed *62 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/428778/ | 723 F.2d 902
Lamb (David Walker)v.Garland (Olivia)
NO. 83-8209
United States Court of Appeals,Fourth circuit.
DEC 22, 1983
1
Appeal From: W.D.Va.
2
CPC DENIED-DISMISSED. | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4596655/ | Paul Damski, Petitioner, v. Commissioner of Internal Revenue, RespondentDamski v. CommissionerDocket No. 54929United States Tax Court29 T.C. 1; 1957 U.S. Tax Ct. LEXIS 70; October 8, 1957, Filed *70 Decision will be entered under Rule 50. 1. Petitioner's net income for 1944 and 1945 determined.2. Additions to tax unde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605755/ | Greene Motor Company, Petitioner, v. Commissioner of Internal Revenue, RespondentGreene Motor Co. v. CommissionerDocket No. 4984United States Tax Court5 T.C. 314; 1945 U.S. Tax Ct. LEXIS 135; June 27, 1945, Promulgated *135 Decision will be entered under Rule 50. 1. Petitioner, on the accrual method of accounting in y... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605757/ | Joseph Haas v. Commissioner. Fay Haas v. Commissioner.Haas v. CommissionerDocket Nos. 18475, 18669.United States Tax Court1951 Tax Ct. Memo LEXIS 347; 10 T.C.M. (CCH) 89; T.C.M. (RIA) 51027; January 24, 1951*347 A. R. Kehoe, Esq., 610 Colman Bldg., Seattle, Wash., for the petitioners. W. E. Koken, Esq., for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605758/ | D. E. Alexander, Petitioner, v. Commissioner of Internal Revenue, Respondent. D. E. Alexander and Lucille D. Alexander, Petitioners, v. Commissioner of Internal Revenue, RespondentAlexander v. CommissionerDocket Nos. 35555, 35556United States Tax Court22 T.C. 234; 1954 U.S. Tax Ct. LEXIS 226; April 30, 1954, Filed Apr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605760/ | Anthony P. Robino and Edna S. Robino v. Commissioner.Robino v. CommissionerDocket No. 1497-67.United States Tax CourtT.C. Memo 1969-269; 1969 Tax Ct. Memo LEXIS 27; 28 T.C.M. (CCH) 1359; T.C.M. (RIA) 69269; December 11, 1969, Filed. *27 Herbert W. Christenberry, Jr., Nat'l Bk. Commerce Bldg., New Orleans, La., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605762/ | APPEAL OF CROWELL CORPORATION.Crowell Corp. v. CommissionerDocket No. 5411.United States Board of Tax Appeals5 B.T.A. 737; 1926 BTA LEXIS 2792; December 8, 1926, Promulgated *2792 1. VALUATION OF AN INVENTION FOR INVESTED CAPITAL. - The petitioner's exclusive license to use a patentable process held to have had a cas... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605763/ | MARIO AND IRENE MOSTEIRIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMosteirin v. CommissionerDocket No. 3996-94United States Tax CourtT.C. Memo 1995-367; 1995 Tax Ct. Memo LEXIS 370; 70 T.C.M. (CCH) 305; August 7, 1995, Filed *370 Decision will be entered under Rule 155. For petitioners: James O. Dr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605765/ | RICHARD GANGEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGangel v. CommissionerDocket No. 4522-86United States Tax CourtT.C. Memo 1991-358; 1991 Tax Ct. Memo LEXIS 407; 62 T.C.M. (CCH) 319; T.C.M. (RIA) 91358; August 5, 1991, Filed *407 Decision will be entered under Rule 155. Marvin B. Segal, Peter W... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2352856/ | 315 S.W.3d 786 (2010)
Shauna M. SLOAN, Appellant,
v.
DIRECTOR OF REVENUE, Respondent.
No. WD 71484.
Missouri Court of Appeals, Western District.
August 10, 2010.
Michael W. Walker, Esq., Kansas City, MO, for appellant.
Jonathan H. Hale, Esq., for respondent.
Before: JOSEPH M. ELLIS, P.J. and ALOK AHUJA and CYNTHIA L. M... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/2419517/ | 949 S.W.2d 24 (1997)
Ted TOWNSEND, Appellant,
v.
The STATE of Texas, Appellee.
Nos. 04-96-00131-CR, 04-96-00350-CR.
Court of Appeals of Texas, San Antonio.
May 21, 1997.
*25 Michael D. Bernard, Hitchings, Pollock & Bernard, San Antonio, Daphne Previti, Student Attorney, San Antonio, for Appellant.
Lynn Ellison, Distric... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4605767/ | Julius Garfinckel & Co., Incorporated (Successor to Brooks Brothers, Inc., Formerly the A. De Pinna Company), Petitioner, v. Commissioner of Internal Revenue, RespondentJulius Garfinckel & Co. v. CommissionerDocket No. 94340United States Tax Court40 T.C. 870; 1963 U.S. Tax Ct. LEXIS 68; August 20, 1963, Filed *68 Decis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605768/ | Estate of Abraham Werbelovsky, Samuel Small, Rose Small and Everett Stein, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentWerbelovsky v. CommissionerDocket No. 10363United States Tax Court9 T.C. 689; 1947 U.S. Tax Ct. LEXIS 64; October 15, 1947, Promulgated *64 Decision will be entered under Rul... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605732/ | SELLAR BULLARD, EXECUTOR UNDER THE LAST WILL AND TESTAMENT OF CLARA R. SMITH, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bullard v. CommissionerDocket No. 77764.United States Board of Tax Appeals34 B.T.A. 243; 1936 BTA LEXIS 725; April 3, 1936, Promulgated *725 Decedent in 1927 created a tru... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605733/ | JAMES F. AND ROCHELLE L. FARRELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFarrell v. CommissionerDocket No. 700-75United States Tax CourtT.C. Memo 1976-188; 1976 Tax Ct. Memo LEXIS 213; 35 T.C.M. (CCH) 819; T.C.M. (RIA) 760188; June 14, 1976, Filed *213 James F. and Rochelle L. Farrell, pro se. Ber... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605734/ | Fawn Fashions, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentFawn Fashions, Inc. v. CommissionerDocket No. 438-62United States Tax Court41 T.C. 205; 1963 U.S. Tax Ct. LEXIS 20; November 15, 1963, Filed *20 Decision will be entered for the respondent. Petitioner, a sales corporation, incurred substan... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605736/ | WILLIAM S. WARD AND MARY ELIZABETH WARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWard v. CommissionerDocket No. 15283-90United States Tax CourtT.C. Memo 1992-640; 1992 Tax Ct. Memo LEXIS 672; 64 T.C.M. (CCH) 1222; T.C.M. (RIA) 92640; November 3, 1992, Filed Decision will be entered for respondent. F... | 01-04-2023 | 11-20-2020 |
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