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https://www.courtlistener.com/api/rest/v3/opinions/4605740/ | JAMES S. DARCY, ARCHIBALD B. GWATHMEY, JR., ARCHIBALD B. GWATHMEY, 2ND, AND GAINES GWATHMEY, EXECUTORS, ESTATE OF JAMES TEMPLE GWATHMEY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Darcy v. CommissionerDocket No. 47604.United States Board of Tax Appeals26 B.T.A. 841; 1932 BTA LEXIS 1235; August 17, 193... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605741/ | JOCELYN MCCARNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCarney v. CommissionerDocket No. 2717-93United States Tax CourtT.C. Memo 1993-407; 1993 Tax Ct. Memo LEXIS 422; 66 T.C.M. (CCH) 608; September 7, 1993, Filed *422 Petitioner will be granted leave to file the amended petition but only insofar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605742/ | William H. Perry and Marion E. Perry, Petitioners v. Commissioner of Internal Revenue, RespondentPerry v. CommissionerDocket No. 4428-66United States Tax Court54 T.C. 1293; 1970 U.S. Tax Ct. LEXIS 117; June 16, 1970, Filed *117 Decision will be entered under Rule 50. Held: The partially tax motivated transactions betw... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605743/ | Alfred J. Fleischer v. Commissioner. Minnie R. Fleischer v. Commissioner.Fleischer v. CommissionerDocket Nos. 6574, 6575.United States Tax Court1945 Tax Ct. Memo LEXIS 6; 4 T.C.M. (CCH) 1142; T.C.M. (RIA) 45380; December 27, 1945*6 In 1941 a corporation whose stockholders consisted of petitioners and one other, paid c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605744/ | Philip Kaplan and Pearl Kaplan, Petitioners, v. Commissioner of Internal Revenue, RespondentKaplan v. CommissionerDocket No. 562-63United States Tax Court43 T.C. 663; 1965 U.S. Tax Ct. LEXIS 127; February 17, 1965, Filed February 17, 1965, Filed *127 Decision will be entered under Rule 50. Held, that the fair market v... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605746/ | Haverty Realty & Investment Company, Petitioner, v. Commissioner of Internal Revenue, RespondentHaverty Realty & Inv. Co. v. CommissionerDocket No. 112002United States Tax Court3 T.C. 161; 1944 U.S. Tax Ct. LEXIS 203; January 31, 1944, Promulgated *203 Decision of no deficiency will be entered for the petitioner. Peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605747/ | G. L. RAMSEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ramsey v. CommissionerDocket No. 6540.United States Board of Tax Appeals11 B.T.A. 345; 1928 BTA LEXIS 3822; April 2, 1928, Promulgated *3822 1. The petitioner's 1917 income and profits-tax return was filed March 29, 1918. The period within whi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605749/ | BARRY R. SCHILBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchilberg v. CommissionerDocket No. 11930-80.United States Tax CourtT.C. Memo 1982-336; 1982 Tax Ct. Memo LEXIS 411; 44 T.C.M. (CCH) 148; T.C.M. (RIA) 82336; June 16, 1982. Barry R. Schilberg, pro se. Michele D. Palmer, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605751/ | Ralph Vander Hoek and Elizabeth Vander Hoek, Petitioners v. Commissioner of Internal Revenue, Respondent; Henry Struikmans and Nellie Struikmans, Petitioners v. Commissioner of Internal Revenue, RespondentVander Hoek v. CommissionerDocket Nos. 3754-66, 3756-66United States Tax Court51 T.C. 203; 1968 U.S. Tax Ct. LEXIS ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605773/ | KENNETH A. MURRY and HELEN J. MURRY, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Murry v. CommissionerDocket Nos. 107-76, 108-76, 109-76, 110-76.United States Tax CourtT.C. Memo 1984-670; 1984 Tax Ct. Memo LEXIS 5; 49 T.C.M. (CCH) 403; T.C.M. (RIA) 84670; December 27, 1984. *5 Timothy H. Kenn... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2371778/ | 651 F. Supp. 2d 669 (2009)
ATLANTIC CASUALTY INSURANCE COMPANY, Plaintiff,
v.
Robert RAMIREZ, individually and d/b/a LBJ Trucking Co., Inc., Clem's Ye Olde Homestead Farms, Ltd., Bettye Crider Clem, Clarence Truman Clem, Kelly Clem, and Clarence T. "Casey" Clem, Jr., Defendants.
No. 3:07-CV-1297-F.
United States Distri... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4605774/ | HERBERT IDE KEEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Keen v. CommissionerDocket No. 22262.United States Board of Tax Appeals15 B.T.A. 1243; 1929 BTA LEXIS 2701; April 3, 1929, Promulgated *2701 A tax paid to the Republic of France by a citizen of the United States temporarily residing in Franc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605776/ | The Syracuse Stamping Company v. Commissioner.Syracuse Stamping Co. v. CommissionerDocket No. 4025.United States Tax Court1945 Tax Ct. Memo LEXIS 244; 4 T.C.M. (CCH) 371; T.C.M. (RIA) 45118; April 9, 1945Caleb Candee Brown, Jr., Esq., for the petitioner. Laurence F. Casey, Esq., for the respondent. HARRON Memorandum F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605777/ | Raymond S. Wilkins, Petitioner, v. Commissioner of Internal Revenue, RespondentWilkins v. CommissionerDocket No. 6569United States Tax Court7 T.C. 519; 1946 U.S. Tax Ct. LEXIS 106; August 9, 1946, Promulgated *106 Decision will be entered for the respondent. In the taxable year petitioner was one of the surviving part... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605779/ | Laidley, Inc. v. Commissioner.Laidley v. CommissionerDocket No. 79539.United States Tax CourtT.C. Memo 1961-183; 1961 Tax Ct. Memo LEXIS 167; 20 T.C.M. (CCH) 917; T.C.M. (RIA) 61183; June 19, 1961*167 Held, that the $79,846.91 unsecured promissory note issued by petitioner on the day of its formation and before it had... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605780/ | Pontchartrain Park Homes, Inc. v. Commissioner.Pontchartrain Park Homes, Inc. v. CommissionerDocket No. 94269.United States Tax CourtT.C. Memo 1963-92; 1963 Tax Ct. Memo LEXIS 255; 22 T.C.M. (CCH) 437; T.C.M. (RIA) 63092; March 28, 1963Victor A. Sachse, Esq., Fidelity National Bank Bldg., Baton Rouge, La., for the peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1379764/ | 187 Ga. App. 39 (1988)
369 S.E.2d 293
COVRIG
v.
CAMPBELL.
76192.
Court of Appeals of Georgia.
Decided April 21, 1988.
Rehearing Denied May 3, 1988.
Alex Covrig, pro se.
W. David Cunningham, for appellee.
SOGNIER, Judge.
K. C. Campbell, d/b/a Campbell Surveying and Mapping, brought suit against Alex Covrig to recover $1... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4605782/ | Estate of Edwin E. Jack, George M. Nay and Francis P. Denny, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentJack v. CommissionerDocket No. 6530United States Tax Court6 T.C. 241; 1946 U.S. Tax Ct. LEXIS 292; February 21, 1946, Promulgated *292 Decision will be entered under Rule 50. Under testam... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605783/ | JAMES R. BUTLER AND SHARI F. BUTLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentButlerDocket No. 5683-85United States Tax CourtT.C. Memo 1992-499; 1992 Tax Ct. Memo LEXIS 524; 64 T.C.M. (CCH) 627; September 2, 1992, Filed As Corrected September 3, 1992. *524 Held: The period of limitations upon assessm... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605784/ | APPEAL OF WATSONTOWN BRICK CO.Watsontown Brick Co. v. CommissionerDocket No. 3580.United States Board of Tax Appeals3 B.T.A. 85; 1925 BTA LEXIS 2034; November 20, 1925, Decided Submitted June 30, 1925. *2034 During the year 1919 the stock of the taxpayer to the extent of from 72.96 to 89.97 per cent was owned or cont... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605785/ | LEWIS E. AND DARLENE D. SWAYZE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSwayze v. CommissionerDocket No. 11944-81.United States Tax CourtT.C. Memo 1983-168; 1983 Tax Ct. Memo LEXIS 621; 45 T.C.M. (CCH) 1104; T.C.M. (RIA) 83168; March 29, 1983. Barbara J. Rose, for the petitioners. Ralph W. Jones, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605787/ | BERMAN HEYMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Heyman v. CommissionerDocket No. 32275.United States Board of Tax Appeals20 B.T.A. 174; 1930 BTA LEXIS 2188; June 30, 1930, Promulgated *2188 Assessment and collection of the tax herein are not barred. Bruce A. Low, Esq., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605788/ | Estate of George McNaught Lockie, Deceased, Guaranty Trust Company of New York, Ancillary Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentLockie v. CommissionerDocket No. 32102United States Tax Court21 T.C. 64; 1953 U.S. Tax Ct. LEXIS 49; October 15, 1953, Promulgated *49 Decision will be entered u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605789/ | NORTH AMERICAN RAYON CORPORATION, f.k.a. NORTH AMERICAN HOLDING CORPORATION, NARCO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNorth Am. Rayon Corp. v. CommissionerDocket No. 8510-89United States Tax CourtT.C. Memo 1992-610; 1992 Tax Ct. Memo LEXIS 642; 64 T.C.M. (CCH) 1079; October 14, 1992, Filed *642 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605790/ | Estate of Charles W. Ford, the Citizens and Southern National Bank, Administrator, v. Commissioner.Estate of Charles W. Ford, Citizens & Southern Nat'l Bank v. CommissionerDocket No. 3673.United States Tax Court1945 Tax Ct. Memo LEXIS 264; 4 T.C.M. (CCH) 321; T.C.M. (RIA) 45098; March 16, 1945John W. Townsend, Esq., 13... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605791/ | VINCENT RIPORTELLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRiportella v. CommissionerDocket No. 10555-79.United States Tax CourtT.C. Memo 1981-463; 1981 Tax Ct. Memo LEXIS 281; 42 T.C.M. (CCH) 869; T.C.M. (RIA) 81463; August 26, 1981. *281 Vincent Riportella, pro se. Julius Jove, for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605792/ | ABRAHAM B. SELBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSelby v. CommissionerDocket No. 7950-72.United States Tax CourtT.C. Memo 1974-92; 1974 Tax Ct. Memo LEXIS 230; 33 T.C.M. (CCH) 461; T.C.M. (RIA) 74092; April 15, 1974, Filed. Abraham B. Selby, pro se. John Gigounas, for*231 the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605793/ | WILLIAM H. SCHWENER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchwener v. CommissionerDocket No. 10079-84.United States Tax CourtT.C. Memo 1987-594; 1987 Tax Ct. Memo LEXIS 593; 54 T.C.M. (CCH) 1239; T.C.M. (RIA) 87594; December 3, 1987. John J. Casey, for the petitioner. John Q. Walsh, Jr., for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605795/ | Orville D. Heiny and Mary D. Heiny v. Commissioner.Heiny v. CommissionerDocket No. 5295-68.United States Tax CourtT.C. Memo 1969-222; 1969 Tax Ct. Memo LEXIS 72; 28 T.C.M. (CCH) 1177; T.C.M. (RIA) 69222; October 20, 1969, Filed Francis J. Feeney, Jr., and Victor S. Pfau, 606 Merchants Bank Bldg., Indianapolis, Ind., fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605797/ | Estate of Clotilde Santiago Rivera, Deceased, Guillermo E. Gonzalez and Jose Hernandez Usera, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentRivera v. CommissionerDocket No. 36335United States Tax Court19 T.C. 271; 1952 U.S. Tax Ct. LEXIS 38; November 21, 1952, Promulgated *38 Decision will be en... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605798/ | LEE H. MARSHALL HEIRS, ET AL., FIDELITY TRUST COMPANY, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Marshall v. CommissionerDocket No. 88838.United States Board of Tax Appeals39 B.T.A. 101; 1939 BTA LEXIS 1069; January 17, 1939, Promulgated *1069 1. On the facts, held that during the years 193... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605799/ | Wilbur R. Jones and Jeanne N. Jones v. Commissioner.Jones v. CommissionerDocket No. 210-69 SC.United States Tax CourtT.C. Memo 1969-104; 1969 Tax Ct. Memo LEXIS 192; 28 T.C.M. (CCH) 555; T.C.M. (RIA) 69104; May 20, 1969, Filed. Wilbur R. Jones, pro sc., 1716 Steup, Fort WayneIndiana. James J. McGrath, for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605800/ | Harold Gradsky and Bertha Gradsky, et al. 1 v. Commissioner. Gradsky v. CommissionerDocket Nos. 1128-63, 4373-67, 4374-67.United States Tax CourtT.C. Memo 1970-145; 1970 Tax Ct. Memo LEXIS 219; 29 T.C.M. (CCH) 625; T.C.M. (RIA) 70145; June 8, 1970, Filed Sidney A. Soltz, Biscayne Bldg., Miami, Fla., for the petitioners... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605801/ | WILLIAM L. NEVIN, SURVIVING EXECUTOR OF THE ESTATE OF JOHN WANAMAKER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Nevin v. CommissionerDocket No. 31551.United States Board of Tax Appeals16 B.T.A. 15; 1929 BTA LEXIS 2664; April 15, 1929, Promulgated *2664 ESTATE TAX. - Upon the evidence, held ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605802/ | Smoky Mountains Beverage Company, Petitioner, v. Commissioner of Internal Revenue, RespondentSmoky Mountains Beverage Co. v. CommissionerDocket Nos. 21778, 26761United States Tax Court22 T.C. 1249; 1954 U.S. Tax Ct. LEXIS 95; September 23, 1954, Filed September 23, 1954, Filed *95 Decisions will be entered under Rule 5... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605803/ | RECLAIMED ISLAND LANDS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Reclaimed Island Lands Co. v. CommissionerDocket No. 104438.United States Board of Tax Appeals46 B.T.A. 1048; 1942 BTA LEXIS 782; May 5, 1942, Promulgated *782 Petitioner is a corporation the stock of which was held 40% by S, and t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605805/ | Claude J. Morris v. Commissioner.Morris v. CommissionerDocket No. 83018.United States Tax CourtT.C. Memo 1961-68; 1961 Tax Ct. Memo LEXIS 280; 20 T.C.M. (CCH) 341; T.C.M. (RIA) 61068; March 14, 1961Claude J. Morris, pro se, 28 D St., Avenel, N.J. Chapman H. Belew, Jr., Esq., for the respondent. RAUMMemorandum Findings... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605806/ | TURL IRON & CAR CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Turl Iron & Car Co. v. CommissionerDocket No. 9255.United States Board of Tax Appeals9 B.T.A. 740; 1927 BTA LEXIS 2519; December 21, 1927, Promulgated *2519 Reasonable addition to a reserve for bad debts determined and allowed as a ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605807/ | Brick Milling Company v. Commissioner.Brick Milling Co. v. CommissionerDocket No. 91876.United States Tax CourtT.C. Memo 1963-305; 1963 Tax Ct. Memo LEXIS 41; 22 T.C.M. (CCH) 1603; T.C.M. (RIA) 63305; November 13, 1963*41 Sometime after January 23, 1956, two brothers acquired control of a corporation engaged in the ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605808/ | THE MONTREAL MINING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Montreal Mining Co. v. CommissionerDocket No. 93428.United States Board of Tax Appeals41 B.T.A. 399; 1940 BTA LEXIS 1188; February 16, 1940, Promulgated *1188 In computing petitioner's net income for percentage depletion, under th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605809/ | JOSEPH OLMSTED AND VIRGINIA OLMSTED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOlmsted v. CommissionerDocket No. 8326-81.United States Tax CourtT.C. Memo 1984-381; 1984 Tax Ct. Memo LEXIS 295; 48 T.C.M. (CCH) 594; T.C.M. (RIA) 84381; July 24, 1984. Aaron P. Rosenfeld, for the petitioners. Mark S. Feue... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605810/ | WORCESTER SALT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Worcester Salt Co. v. CommissionerDocket No. 60271.United States Board of Tax Appeals29 B.T.A. 526; 1933 BTA LEXIS 928; December 12, 1933, Promulgated *928 The sale to an outsider at par during affiliation by one affiliated corporation... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605812/ | Crawford J. and Donna E. Porterfield v. Commissioner.Porterfield v. CommissionerDocket No. 89600.United States Tax CourtT.C. Memo 1961-314; 1961 Tax Ct. Memo LEXIS 35; 20 T.C.M. (CCH) 1619; T.C.M. (RIA) 61314; November 17, 1961*35 Crawford J. Porterfield, CPA, pro se., 1107 9th St., Sacramento, Calif. William T. Ivey,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605814/ | CHARLES V. SPENCER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSpencer v. Comm'rDocket No. 4719-78. United States Tax CourtT.C. Memo 1980-126; 1980 Tax Ct. Memo LEXIS 454; 40 T.C.M. (CCH) 187; T.C.M. (RIA) 80126; April 21, 1980, Filed Allison L. Maynard, for the petitioner. Robert A. Johnson, for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4599357/ | ROBERT T. SLAVIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSlavin v. CommissionerDocket No. 4435-89United States Tax CourtT.C. Memo 1990-231; 1990 Tax Ct. Memo LEXIS 265; 59 T.C.M. (CCH) 544; T.C.M. (RIA) 90231; May 10, 1990, Filed Robert T. Slavin, pro se. Mark D. Petersen, for the respondent. COHEN,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/399979/ | 671 F.2d 1376
*dFragumar Corp.v.Moses
81-2441
UNITED STATES COURT OF APPEALS Fifth Circuit
3/5/82
1
S.D.Tex.
AFFIRMED
*
Fed.R.App. P. 34(a); 5th Cir. R. 18
d
Local Rule 21 case | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/2568379/ | 3 F.Supp.2d 314 (1998)
Patrick ARONS, et al., Plaintiff,
v.
James L. LALIME, et al., Defendants.
No. 94-CV-618A.
United States District Court, W.D. New York.
January 21, 1998.
*315 *316 *317 ORDER
ARCARA, District Judge.
On August 26, 1994, plaintiffs filed the complaint in this action. This case was referred to Magi... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4605818/ | ESTATE OF WILLIAM L. ALLGOOD, DECEASED, JUANITA P. ALLGOOD, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Allgood v. CommissionerDocket No. 320-82.United States Tax CourtT.C. Memo 1986-455; 1986 Tax Ct. Memo LEXIS 151; 52 T.C.M. (CCH) 575; T.C.M. (RIA) 86455; September 18, 1986. *151 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605820/ | Herman Shumlin, Petitioner, v. Commissioner of Internal Revenue, RespondentShumlin v. CommissionerDocket No. 23368United States Tax Court16 T.C. 407; 1951 U.S. Tax Ct. LEXIS 275; February 20, 1951, Promulgated *275 Decision will be entered under Rule 50. Cash payment by motion picture company for release of part of pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605821/ | James E. Thompson, Jr., Petitioner v. Commissioner of Internal Revenue and Board of Trustees of The Central Pension Fund of The International Union of Operating Engineers and Participating Employers, RespondentsThompson v. CommissionerDocket No. 8723-77RUnited States Tax Court74 T.C. 873; 1980 U.S. Tax Ct. LEXIS 92; Ju... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605822/ | C. F. Shield and Carolyn M. Shield v. Commissioner.Shield v. CommissionerDocket No. 46410.United States Tax CourtT.C. Memo 1954-4; 1954 Tax Ct. Memo LEXIS 246; 13 T.C.M. (CCH) 360; T.C.M. (RIA) 54110; April 8, 1954, Filed *246 Petitioners engaged in a gold mining venture. The venture proved unprofitable and operations... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605823/ | JOSEPH GAMBINO AND CATHERINE GAMBINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGambino v. CommissionerDocket No. 30913-83.United States Tax CourtT.C. Memo 1986-383; 1986 Tax Ct. Memo LEXIS 227; 52 T.C.M. (CCH) 213; T.C.M. (RIA) 86383; August 18, 1986. Geoffrey J. O'Connor, for the petitioners. Lauren... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605824/ | Irving Fishman and Helen Fishman, Petitioners v. Commissioner of Internal Revenue, RespondentFishman v. CommissionerDocket No. 4587-67United States Tax Court51 T.C. 869; 1969 U.S. Tax Ct. LEXIS 182; February 27, 1969, Filed *182 The envelope containing the petition in this case was mailed from New York City and was po... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605825/ | Ronald B. & Suzanne Kay Halpern, Petitioners v. Commissioner of Internal Revenue, RespondentHalpern v. CommissionerDocket No. 14384-90United States Tax Court96 T.C. 895; 1991 U.S. Tax Ct. LEXIS 56; 96 T.C. No. 43; June 24, 1991, Filed *56 In 1985, Ps filed a voluntary petition for relief under chapter 7 of the Bankrup... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605826/ | SAMUEL ROTTENBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rottenberg v. CommissionerDocket Nos. 38720, 41165.United States Board of Tax Appeals20 B.T.A. 589; 1930 BTA LEXIS 2084; August 25, 1930, Promulgated *2084 Reasonable allowance as compensation for personal services determined. Joseph K. Kr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605827/ | CHARLES E. MOSER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moser v. CommissionerDocket No. 7198.United States Board of Tax Appeals12 B.T.A. 671; 1928 BTA LEXIS 3494; June 15, 1928, Promulgated *3494 Commissioner's determination of an earned income credit of a partner approved. John G. Remey, Esq., ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605828/ | H. Allen Smith and Verona H. Smith v. Commissioner.Smith v. CommissionerDocket No. 52149.United States Tax CourtT.C. Memo 1957-171; 1957 Tax Ct. Memo LEXIS 80; 16 T.C.M. (CCH) 755; T.C.M. (RIA) 57171; September 9, 1957*80 The principal petitioner was sole proprietor of a wholesale seafood business at Oyster, Virginia;... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605829/ | T. I. HARE POWEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Powel v. CommissionerDocket No. 64464.United States Board of Tax Appeals27 B.T.A. 55; 1932 BTA LEXIS 1135; November 14, 1932, Promulgated *1135 The petitioner, as a stockholder of the American Telephone and Telegraph Company and the Missouri... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605831/ | Burton K. Green and Jane Green, et al. 1 v. Commissioner. Green v. CommissionerDocket Nos. 83475, 85541, 85542, 86028, 88719, 88720.United States Tax CourtT.C. Memo 1962-261; 1962 Tax Ct. Memo LEXIS 48; 21 T.C.M. (CCH) 1406; T.C.M. (RIA) 62261; November 6, 1962Robert A. Siegrist, Esq., 807 W. Allegan St., Lansing, Mich... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605832/ | APPEAL OF MARCHETTI ROMA CAFE CO.Marchetti Roma Cafe Co. v. CommissionerDocket No. 1446.United States Board of Tax Appeals2 B.T.A. 529; 1925 BTA LEXIS 2378; September 8, 1925, Decided Submitted July 9, 1925. *2378 Homer H. Tooley, C.P.A., for the taxpayer. Ward Loveless, Esq., for the Commissioner. *529 Before GRAU... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605833/ | GOLDIE OIL & GAS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Goldie Oil & Gas Co. v. CommissionerDocket No. 25281.United States Board of Tax Appeals18 B.T.A. 443; 1929 BTA LEXIS 2043; December 6, 1929, Promulgated *2043 Held, that the evidence is not sufficient to establish petitioner's claim that ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471271/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
01/10/2020 01:06 AM CST
- 649 -
Nebraska Supreme Court Advance Sheets
304 Nebraska Reports
... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605836/ | Vincent E. Oswald and Eleanor H. Oswald, Petitioners v. Commissioner of Internal Revenue, RespondentOswald v. CommissionerDocket No. 6301-66United States Tax Court49 T.C. 645; 1968 U.S. Tax Ct. LEXIS 162; March 18, 1968, Filed *162 Decision will be entered under Rule 50. Sec. 162(a) -- Unreasonable Salary Repaid to Pa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605837/ | H. Fort Flowers, et al. 1 v. Commissioner. Flowers v. CommissionerDocket Nos. 89361, 89457-89461.United States Tax CourtT.C. Memo 1963-27; 1963 Tax Ct. Memo LEXIS 316; 22 T.C.M. (CCH) 106; T.C.M. (RIA) 63027; January 30, 1963*316 H. Fort Flowers, pro se, 3023 Del Monte Dr., Houston, Tex. John D. Laflin, Esq., for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605838/ | W. R. ROSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY CATHERINE ROSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROSS BROTHERS HORSE & MULE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ross v. CommissionerDocket Nos. 94474, 94475, 94476, 98898.United State... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605840/ | LOUIS P. FARAONE AND BARBARA FARAONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFaraone v. CommissionerDocket No. 5633-73.United States Tax CourtT.C. Memo 1975-240; 1975 Tax Ct. Memo LEXIS 133; 34 T.C.M. (CCH) 1035; T.C.M. (RIA) 750240; July 21, 1975 Filed *133 Henry E. Gelles, for the petitioners. Pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605841/ | MAYER S. TAPPER AND ELIZABETH N. TAPPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; MONROE M. TAPPER AND ESTEE TAPPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTapper v. CommissionerDocket Nos. 17346-82, 4736-83.United States Tax CourtT.C. Memo 1986-597; 1986 Tax Ct. Memo LEXIS 9; 52... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605850/ | ESTATE OF MARY R. DONALD, DECEASED, SCOTT SCAMMELL, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Donald v. CommissionerDocket Nos. 97787, 99798, 103373.United States Board of Tax Appeals43 B.T.A. 1114; 1941 BTA LEXIS 1409; March 25, 1941, Promulgated *1409 DEDUCTIONS - ORDINARY AND NECESSARY E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653648/ | 19-1613
Xing v. Rosen
BIA
Conroy, IJ
A206 230 159
UN... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653650/ | 14-1891
United States v. Minaya
UNITED STATES COURT OF APPEALS
FOR THE SECOND CIRCUIT
SUMMARY ORDER
1 RULINGS BY SUMMARY ORDER DO NOT HAVE PRECEDENTIAL EFFECT. CITATION TO A
2 SUMMARY O... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653651/ | 19-3917
United States v. Buissereth
UNITED STATES COURT OF APPEALS
FOR THE SECOND CIRCUIT
SUMMARY ORDER
RULINGS BY SUMMARY ORDER DO NOT HAVE PRECEDENTIAL EFFECT. CITATION TO A
SUMMARY ORDER FILED ON OR AFTER JANUARY ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653652/ | 18-2763
Rodriguez-Reyes v. Rosen
BIA
Nelson, IJ
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4605853/ | MARBLE & SHATTUCK CHAIR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Marble & Shattuck Chair Co. v. CommissionerDocket Nos. 14091, 14092, 32033.United States Board of Tax Appeals13 B.T.A. 657; 1928 BTA LEXIS 3213; September 28, 1928, Promulgated *3213 1. Petitioner made a payment of $40,000 to its... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1808155/ | 453 N.W.2d 641 (1990)
WILLOW TREE INVESTMENTS, INC., Appellee,
v.
Frederick A. WAGNER, Mitzi K. Wagner, Appellants,
O'Brien County, Defendant.
No. 89-659.
Supreme Court of Iowa.
April 18, 1990.
John P. Duffy of Connell & Duffy, P.C., Storm Lake, for appellants.
Chip Lowe of Adams, Howe & Zoss, P.C., Des Moines, for app... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4605854/ | Tazewell Service Company, Petitioner, v. Commissioner of Internal Revenue, RespondentTazewell Service Co. v. CommissionerDocket No. 32707United States Tax Court19 T.C. 1180; 1953 U.S. Tax Ct. LEXIS 205; March 31, 1953, Promulgated *205 Decision will be entered for respondent. Petitioner is held not to be entitled to a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/6113036/ | Case: 20-60830 Document: 00516181318 Page: 1 Date Filed: 01/26/2022
United States Court of Appeals
for the Fifth Circuit United States Court of Appeals
... | 01-04-2023 | 01-27-2022 |
https://www.courtlistener.com/api/rest/v3/opinions/4605855/ | HYDROMETALS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHydrometals, Inc. v. CommissionerDocket No. 5855-69.United States Tax CourtT.C. Memo 1972-254; 1972 Tax Ct. Memo LEXIS 5; 31 T.C.M. (CCH) 1260; T.C.M. (RIA) 72254; December 26, 1972, Filed *5 J. W. Bullion and Buford P. Berry, for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605856/ | Appeal of CATHERINE ERSWELL.Erswell v. CommissionerDocket No. 464.United States Board of Tax Appeals1 B.T.A. 1254; 1925 BTA LEXIS 2604; May 26, 1925, decided Submitted May 1, 1925. *2604 William S. Pritchard, Esq., for the taxpayer. M. N. Fisher, Esq., for the Commissioner. Before JAMES, LITTLETON, SMITH, and TRUSSE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/305474/ | 466 F.2d 190
UNITED STATES of America, Plaintiff-Appellee,v.Joe Ben WEBB, Defendant-Appellant.
No. 72-1059.
United States Court of Appeals,Tenth Circuit.
June 8, 1972.
Stephen Jones and Michael P. Atkinson, Enid, Okl., for defendant-appellant.
William R. Burkett, U. S. Atty., and Floy E. Dawson, Asst. U. S. Atty., for... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4605857/ | SOUTHERN RAILWAY COMPANY, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Southern Ry. v. CommissionerDocket Nos. 21481, 29951, 37887-37898.United States Board of Tax Appeals27 B.T.A. 673; 1933 BTA LEXIS 1319; February 9, 1933, Promulgated *1319 1. More than four and one-half years prior to the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605858/ | GUARANTEE BOND & MORTGAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guarantee Bond & Mortg. Co. v. CommissionerDocket No. 20056.United States Board of Tax Appeals14 B.T.A. 1015; 1929 BTA LEXIS 3002; January 7, 1929, Promulgated *3002 Capital stock of the petitioner, a corporation, paid to its of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605859/ | G. J. BAILEY and PAULINE A. BAILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBailey v. CommissionerDocket No. 15530-81.United States Tax CourtT.C. Memo 1983-685; 1983 Tax Ct. Memo LEXIS 102; 47 T.C.M. (CCH) 321; T.C.M. (RIA) 83685; November 17, 1983. *102 During the winter of 1979-1974, large, porti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605860/ | Cresence E. Clarke, Petitioner, v. Commissioner of Internal Revenue, RespondentClarke v. CommissionerDocket No. 55486United States Tax Court27 T.C. 861; 1957 U.S. Tax Ct. LEXIS 256; February 26, 1957, Filed *256 Decision will be entered for the respondent. During 1951, petitioner was one of four trustees of a Massachu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605861/ | British Timken Limited, Petitioner, v. Commissioner of Internal Revenue, RespondentBritish Timken, Ltd. v. CommissionerDocket No. 15210United States Tax Court12 T.C. 880; 1949 U.S. Tax Ct. LEXIS 179; May 31, 1949, Promulgated *179 Decision will be entered for the petitioner. Prior to World War II, petitioner, a foreig... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605862/ | WERNER H. ERHARD AND ELLEN V. ERHARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentErhardDocket Nos. 39473-85, 46712-86, 39532-87, 137-88United States Tax CourtT.C. Memo 1993-25; 1993 Tax Ct. Memo LEXIS 34; 65 T.C.M. (CCH) 1786; January 21, 1993, Filed *34 Decisions will be entered in accordance with res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605863/ | PITTSBURGH TERMINAL COAL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pittsburgh Terminal Coal Corp. v. CommissionerDocket No. 19005.United States Board of Tax Appeals23 B.T.A. 248; 1931 BTA LEXIS 1908; May 14, 1931, Promulgated *1908 C. F. Taplin, Esq., and Leo H. Hoffman, Esq., for the pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605864/ | JUDY ANN WEBB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWebb v. CommissionerDocket No. 4145-88United States Tax CourtT.C. Memo 1990-167; 1990 Tax Ct. Memo LEXIS 183; 59 T.C.M. (CCH) 274; T.C.M. (RIA) 90167; March 28, 1990Judy Ann Webb, pro se. John E. Budde, for the respondent. JACOBSMEMORANDUM FINDIN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605865/ | Utah Alloy Ores, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentUtah Alloy Ores, Inc. v. CommissionerDocket No. 67258United States Tax Court33 T.C. 917; 1960 U.S. Tax Ct. LEXIS 201; February 18, 1960, Filed *201 Decision will be entered under Rule 50. Percentage Depletion -- Mining Leases -- Transpor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2358224/ | 692 F. Supp. 343 (1988)
John R. YOUELL, on behalf of himself and those Underwriters at Lloyd's, London, subscribing Railroad Protective Policy No. 3649-1982, Plaintiff,
v.
James Roland MADDOX, individually and d/b/a J & M Construction and Demolition, an unincorporated firm, Defendants.
Civ. A. No. 86-300-JLL.
United St... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4605866/ | The McKay Products Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentMcKay Products Corp. v. CommissionerDocket No. 9846United States Tax Court9 T.C. 1082; 1947 U.S. Tax Ct. LEXIS 18; December 8, 1947, Promulgated *18 Decision will be entered under Rule 50. Valley, a corporation formed to promote... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2268718/ | 718 F. Supp. 1159 (1989)
CLIFF'S NOTES, INC., Plaintiff,
v.
BANTAM DOUBLEDAY DELL PUBLISHING GROUP, INC., Defendant.
No. 89 Civ. 4622 (SWK).
United States District Court, S.D. New York.
August 2, 1989.
As Amended August 4, 1989.
*1160 Milgram Thomajan & Lee P.C. by William M. Hart, New York City (Bourke & Jacobs, P.C. ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4471291/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
01/10/2020 01:07 AM CST
- 287 -
Nebraska Supreme Court A dvance Sheets
304 Nebraska R eports
... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471290/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
01/10/2020 01:07 AM CST
- 302 -
Nebraska Supreme Court A dvance Sheets
304 Nebraska R eports
... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471292/ | Opinion issued January 9, 2020
In The
Court of Appeals
For The
First District of Texas
ββββββββββββ
NO. 01-19-00089-CV
... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605867/ | Harry J. Grant, John Donald Ferguson, Irwin Maier, Donald B. Abert and Peter King, as Trustees of the Trust Under Journal Employees' Stock Trust Agreement Dated May 15, 1937, Petitioner, v. Commissioner of Internal Revenue, RespondentGrant v. CommissionerDocket No. 86493United States Tax Court38 T.C. 493; 1962 U.S. Tax... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605869/ | W. S. DUDLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dudley v. CommissionerDocket No. 19392.United States Board of Tax Appeals15 B.T.A. 570; 1929 BTA LEXIS 2824; February 25, 1929, Promulgated *2824 Transaction held to be a sale of stock by the stockholders and not a sale of assets by the corporat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605871/ | MELVIN and MARGARET FOLTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFoltz v. CommissionerDocket No 3417-75United States Tax CourtT.C. Memo 1982-719; 1982 Tax Ct. Memo LEXIS 25; 45 T.C.M. (CCH) 322; T.C.M. (RIA) 82719; December 14, 1982. Melvin and Margaret Foltz, pro se. Scott N. McCallum, for respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605874/ | UNITED NATIONAL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.United Nat'l Corp. v. CommissionerDocket No. 67949.United States Board of Tax Appeals33 B.T.A. 790; 1935 BTA LEXIS 702; December 27, 1935, Promulgated *702 Where the petitioner delivered certain stock to another corporation subjec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605876/ | J. T. and Emma Lowe v. Commissioner.Lowe v. CommissionerDocket No. 28053.United States Tax Court1952 Tax Ct. Memo LEXIS 212; 11 T.C.M. (CCH) 508; T.C.M. (RIA) 52152; May 22, 1952*212 Edward M. Heller, Esq., for the petitioners. Joseph P. Crowe, Esq., for the respondent. TURNER Memorandum Findings of Fact and Opinion ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605878/ | W. Stanley Barrett and Irene B. Barrett, Petitioners, v. Commissioner of Internal Revenue, RespondentBarrett v. CommissionerDocket No. 4692-62United States Tax Court42 T.C. 993; 1964 U.S. Tax Ct. LEXIS 49; August 31, 1964, Filed *49 Decision will be entered for respondent. Petitioner surrendered or exchanged 12 endowm... | 01-04-2023 | 11-20-2020 |
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