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https://www.courtlistener.com/api/rest/v3/opinions/4605879/ | Estate of Thorval J. Lockwood, Deceased, National Bank of Commerce Trust and Savings Association, Successor to The First Trust Company of Lincoln, Nebraska, Executor, and Mrs. Margaret K. Lockwood v. Commissioner.Estate of Lockwood v. CommissionerDocket No. 2165-62.United States Tax CourtT.C. Memo 1964-205; 1964 Tax Ct... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605845/ | Vincent Boagni, Jr., Petitioner v. Commissioner of Internal Revenue, RespondentBoagni v. CommissionerDocket No. 4969-71United States Tax Court59 T.C. 708; 1973 U.S. Tax Ct. LEXIS 168; 59 T.C. No. 70; February 28, 1973, Filed *168 Decision will be entered under Rule 50. Petitioner incurred expenses in two legal proceed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605846/ | WILLIAM M. ROBERTS AND JEAN ALBRECHT ROBERTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoberts v. CommissionerDocket No. 21500-85.United States Tax CourtT.C. Memo 1987-235; 1987 Tax Ct. Memo LEXIS 235; 53 T.C.M. (CCH) 787; T.C.M. (RIA) 87235; May 6, 1987. William M. Roberts, pro se. David R. Reid, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605848/ | DAN BIRKEMEIER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM SAREMAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Birkemeier v. CommissionerDocket Nos. 89615, 89616.United States Board of Tax Appeals39 B.T.A. 1072; 1939 BTA LEXIS 934; May 25, 1939, Promulgated *934 1. A partne... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605849/ | ZAID A. MUTHALA MOHAMED AND SHARY F. H. MOHAMED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMohamed v. CommissionerDocket No. 44308-85.United States Tax CourtT.C. Memo 1987-132; 1987 Tax Ct. Memo LEXIS 126; 53 T.C.M. (CCH) 339; T.C.M. (RIA) 87132; March 11, 1987. Clyde R. Maxwell and Russell P. Briesac... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605851/ | BOOS BROTHERS CAFETERIA COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Boos Bros. Cafeteria Co. v. CommissionerDocket No. 39200.United States Board of Tax Appeals25 B.T.A. 651; 1932 BTA LEXIS 1494; February 26, 1932, Promulgated *1494 1. Good will as of March 1, 1913, excluded from basis for com... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605880/ | VIVIAN W. ROSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRose v. CommissionerDocket No. 6102-69United States Tax CourtT.C. Memo 1973-207; 1973 Tax Ct. Memo LEXIS 78; 32 T.C.M. 965; T.C.M. (RIA) 73207; September 19, 1973, Filed Robert L. Ackerson, for the petitioner. Christopher D. Rhodes, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605881/ | Fred T. Wiese, Jr. and Joan Wiese v. Commissioner. Fred T. Wiese, Jr. v. Commissioner.Wiese v. CommissionerDocket Nos. 4306-66, 4307-66.United States Tax CourtT.C. Memo 1968-109; 1968 Tax Ct. Memo LEXIS 188; 27 T.C.M. 531; T.C.M. (RIA) 68109; June 10, 1968. Filed 1968 Tax Ct. Memo LEXIS 188">*188 Held: Petitioners hav... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605882/ | BELLE G. LOEWENBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Loewenberg v. CommissionerDocket No. 86698.United States Board of Tax Appeals39 B.T.A. 844; 1939 BTA LEXIS 969; May 16, 1939, Promulgated 1939 BTA LEXIS 969">*969 Petitioner and her husband organized a corporation for the purpose of selli... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/293127/ | 434 F.2d 29
James Lee MARION, Petitioner-Appellant,v.Dr. George J. BETO, Director, Texas Department of Corrections, Respondent-Appellee.
No. 28421.
United States Court of Appeals, Fifth Circuit.
November 6, 1970.
Rehearing Denied and Rehearing En Banc Denied January 4, 1971.
Richard J. Clarkson, Law Offices Burnett & ... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/3272844/ | On April 19, 1932, Hopkins Wade, of El Dorado, Arkansas, filed his complaint in the Union Circuit *Page 414
Court against the Arkansas General Utilities Company, and S. R. Morgan, E. L. Pye, Jesse J. Craig, Citizens' Light Power Company, and Republic Power
Service Company. The plaintiff in the case alleged that ther... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4471300/ | Opinion issued January 9, 2020
In The
Court of Appeals
For The
First District of Texas
————————————
NO. 01-18-00599-CR
... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653655/ | 18-2147
Hassan v. Rosen
BIA
A076 245 797
UNITED STATES COURT OF APPEALS
FOR THE SECOND CIRCUIT
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653657/ | 20-490
Corley v. Farrell
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 1, 2007, ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4605885/ | David Kornberg, Jr., and Mary Kornberg v. Commissioner.Kornberg v. CommissionerDocket No. 36298.United States Tax Court1953 Tax Ct. Memo LEXIS 114; 12 T.C.M. 1050; T.C.M. (RIA) 53308; September 16, 1953David Kornberg, Jr., 5351 S.W. 3rd Street, Miami, Fla., pro se. Leigh A. Crockett, Esq., for the respondent. LEMIRE M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605886/ | Jean F. Stern v. Commissioner. Milton J. Stern, Deceased, Adalin Stern Wichman, Executrix v. Commissioner.Stern v. CommissionerDocket Nos. 31920, 31923, 31924.United States Tax CourtT.C. Memo 1955-40; 1955 Tax Ct. Memo LEXIS 300; 14 T.C.M. 140; T.C.M. (RIA) 55040; February 15, 19551955 Tax Ct. Memo LEXIS 300">*300 Dur... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605888/ | Norman R. Williams v. Commissioner.Williams v. CommissionerDocket No. 25534.United States Tax Court1951 Tax Ct. Memo LEXIS 169; 10 T.C.M. 633; T.C.M. (RIA) 51207; June 29, 19511951 Tax Ct. Memo LEXIS 169">*169 Petitioner, a business broker, received commissions for services rendered in sale of a drop forge plant. The ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605889/ | BARNETT W. FRANKS AND ROSE FRANKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFRANKS v. COMMISSIONERDocket No. 11698-86United States Tax CourtT.C. Memo 1990-189; 1990 Tax Ct. Memo LEXIS 208; 59 T.C.M. 380; T.C.M. (RIA) 90189; April 10, 1990Donald P. Zedler, for the petitioners. James M. Klein, for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605890/ | ALFONSO BERNAL AND REYNA I. BERNAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBernal v. CommissionerDocket No. 4895-78.United States Tax CourtT.C. Memo 1980-498; 1980 Tax Ct. Memo LEXIS 87; 41 T.C.M. 325; T.C.M. (RIA) 80498; November 5, 1980, Filed Alfonso Bernal and Reyna I. Bernal, pro se. Cynthia J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605893/ | Payne Housing Corporation v. Commissioner.Payne Housing Corp. v. CommissionerDocket No. 37533.United States Tax CourtT.C. Memo 1954-85; 1954 Tax Ct. Memo LEXIS 156; 13 T.C.M. 603; T.C.M. (RIA) 54190; June 30, 1954, Filed 1954 Tax Ct. Memo LEXIS 156">*156 Petitioner surrendered to the issuing corporation part of its st... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605895/ | ABBA-LECHEM CORPORATION, Petitioner, v. COMMISSIONER OF INTERVAL REVENUE, Respondent.Abba-Lechem Corp. v. Comm'rDocket No. 25565-11United States Tax Court2013 U.S. Tax Ct. LEXIS 45; May 22, 2013, Entered2013 U.S. Tax Ct. LEXIS 45">*45 Mark H. Pfeffer, Respondent, Pro se, Thousand Oaks, CA.James S. Halpern, Judge.James ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605898/ | TERRELL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Terrell Co. v. CommissionerDocket Nos. 9681, 10384, 11831.United States Board of Tax Appeals9 B.T.A. 1131; 1928 BTA LEXIS 4292; January 10, 1928, Promulgated 1928 BTA LEXIS 4292">*4292 Net income received by a lessee from the operation of an ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605899/ | DENISE MANNELLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMannella v. Comm'rNo. 17531-07United States Tax Court132 T.C. 196; 2009 U.S. Tax Ct. LEXIS 10; 132 T.C. No. 10; April 13, 2009, Filed2009 U.S. Tax Ct. LEXIS 10">*10 R mailed P a notice of intent to levy and notice of the right to a hearing pursu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605900/ | MUSCO SPORTS LIGHTING, INC., f/k/a SPORTS ACQUISITION CO., SUCCESSOR BY MERGER WITH MUSCO, INC., a/k/a MUSCO SPORTS-LIGHTING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMusco Sports Lighting, Inc. v. CommissionerDocket No. 20292-88United States Tax CourtT.C. Memo 1990-331; 1990 Tax Ct. Memo LEXIS 3... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605902/ | Nick A. Artukovich and Stella M. Artukovich, Petitioners v. Commissioner of Internal Revenue, RespondentArtukovich v. CommissionerDocket No. 2686-70United States Tax Court61 T.C. 100; 1973 U.S. Tax Ct. LEXIS 32; October 29, 1973, Filed 1973 U.S. Tax Ct. LEXIS 32">*32 Decision will be entered for the respondent. Ron Wa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605903/ | HUTCHINS LUMBER & STORAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hutchins Lumber & Storage Co. v. CommissionerDocket No. 7129.United States Board of Tax Appeals13 B.T.A. 956; 1928 BTA LEXIS 3127; October 12, 1928, Promulgated 1928 BTA LEXIS 3127">*3127 Respondent's action in refusing to allow... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605904/ | JEAN CONRAD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Conrad v. CommissionerDocket No. 46343.United States Board of Tax Appeals27 B.T.A. 741; 1933 BTA LEXIS 1317; February 11, 1933, Promulgated 1933 BTA LEXIS 1317">*1317 Stanley Suydam, Esq., and Walter G. Moyle, Esq., for the petitioner. Nathan Gam... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605905/ | Riener C. Nielsen, Petitioner v. Commissioner of Internal Revenue, Respondent; Gene E. Moffatt and Edith Moffatt, Petitioners v. Commissioner of Internal Revenue, RespondentNielsen v. CommissionerDocket Nos. 2893-70, 2894-70United States Tax Court61 T.C. 311; 1973 U.S. Tax Ct. LEXIS 13; 61 T.C. No. 33; November 27, 197... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605907/ | APPEAL OF SENTINEL PUBLISHING CO., SUCCESSOR TO CURTIS B. JOHNSON PUBLISHING CO.Sentinel Publishing Co. v. CommissionerDocket No. 5712.United States Board of Tax Appeals8 B.T.A. 325; 1927 BTA LEXIS 2911; September 27, 1927, Promulgated 1927 BTA LEXIS 2911">*2911 Where in 1911 one corporation issued its capital stock f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605909/ | SAUK INVESTMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sauk Inv. Co. v. CommissionerDocket No. 74642.United States Board of Tax Appeals34 B.T.A. 732; 1936 BTA LEXIS 652; July 1, 1936, Promulgated 1936 BTA LEXIS 652">*652 Petitioner corporation was organized in 1927 by its four stockholder... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605910/ | OSCAR MUNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMunson v. CommissionerDocket No. 6469-78.United States Tax CourtT.C. Memo 1980-167; 1980 Tax Ct. Memo LEXIS 413; 40 T.C.M. 326; T.C.M. (RIA) 80167; May 12, 1980, Filed 1980 Tax Ct. Memo LEXIS 413">*413 Held, interest and miscellaneous income includ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605911/ | Rita G. Shephard, Guardian of Susan Shephard v. Commissioner.Shephard v. CommissionerDocket No. 93373.United States Tax CourtT.C. Memo 1963-294; 1963 Tax Ct. Memo LEXIS 53; 22 T.C.M. 1502; T.C.M. (RIA) 63294; October 25, 19631963 Tax Ct. Memo LEXIS 53">*53 In the years 1944 to 1957, inclusive, the president and majori... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605913/ | Ernest W. Brown, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentErnest W. Brown, Inc. v. CommissionerDocket No. 58017United States Tax Court28 T.C. 682; 1957 U.S. Tax Ct. LEXIS 156; June 21, 1957, Filed 1957 U.S. Tax Ct. LEXIS 156">*156 Decision will be entered for the respondent. 1. Deduction -- Lo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605914/ | Squirt Company, Petitioner v. Commissioner of Internal Revenue, RespondentSquirt Co. v. CommissionerDocket No. 4212-67United States Tax Court51 T.C. 543; 1969 U.S. Tax Ct. LEXIS 214; January 6, 1969, Filed 1969 U.S. Tax Ct. LEXIS 214">*214 Decision will be entered for the Commissioner. S Co. suffered a casualty to cer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605915/ | FONTANA UNION WATER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fontana Union Water Co. v. CommissionerDocket No. 34518.United States Board of Tax Appeals24 B.T.A. 1045; 1931 BTA LEXIS 1556; November 30, 1931, Promulgated 1931 BTA LEXIS 1556">*1556 Daniel E. Farr, Esq., for the petitioner. Alv... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605916/ | OSCAR G. JOSEPH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Joseph v. CommissionerDocket Nos. 47345, 53509.United States Board of Tax Appeals32 B.T.A. 1192; 1935 BTA LEXIS 835; August 13, 1935, Promulgated 1935 BTA LEXIS 835">*835 1. The D corporation, after selling its property for cash and notes, d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605917/ | GEORGE HYATT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hyatt v. CommissionerDocket No. 82594.United States Board of Tax Appeals36 B.T.A. 121; 1937 BTA LEXIS 773; June 15, 1937, Promulgated 1937 BTA LEXIS 773">*773 The taxpayer, licensed by the manufacturer to sell and apply a preparation against ter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605918/ | APPEAL OF THORNTON DIXON.Dixon v. CommissionerDocket No. 6319.United States Board of Tax Appeals5 B.T.A. 132; 1926 BTA LEXIS 2963; October 20, 1926, Decided 1926 BTA LEXIS 2963">*2963 Arnold R. Baar, Esq., for the petitioner. B. G. Simpich, Esq., for the Commissioner. STERNHAGEN 5 B.T.A. 132">*132 Deficiency of $183... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605953/ | GEORGE L. CAPRI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCapri v. CommissionerDocket No. 11991-77.United States Tax CourtT.C. Memo 1983-201; 1983 Tax Ct. Memo LEXIS 583; 45 T.C.M. (CCH) 1296; T.C.M. (RIA) 83201; April 12, 1983. *583 Alan R. Harter, for the petitioner. Ronald D. Dalrymple and Robert ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605955/ | Nicholas D. Wusich and Elizabeth S. Wusich, Petitioners, v. Commissioner of Internal Revenue, RespondentWusich v. CommissionerDocket No. 72843United States Tax Court35 T.C. 279; 1960 U.S. Tax Ct. LEXIS 24; November 16, 1960, Filed *24 Decision will be entered under Rule 50. In 1950 and 1951, petitioner, while employed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605957/ | David C. and Betty B. Burwell, Petitioners v. Commissioner of Internal Revenue, Respondent; James L. Harrold, Petitioner v. Commissioner of Internal Revenue, RespondentBurwell v. CommissionerDocket Nos. 22943-83, 9585-84United States Tax Court89 T.C. 580; 1987 U.S. Tax Ct. LEXIS 131; 89 T.C. No. 41; September 16, 1987.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605958/ | George E. Bartol, Jr. v. Commissioner.Bartol v. CommissionerDocket No. 26538.United States Tax Court1952 Tax Ct. Memo LEXIS 193; 11 T.C.M. (CCH) 527; T.C.M. (RIA) 52162; May 29, 1952*193 Morse Garwood, Esq., and Shippen Lewis, Esq., for the petitioner. Charles J. Hickey, Esq., for the respondent. LEMIRE Memorandum Fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605959/ | BLUMBERG BROTHERS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blumberg Bros. Co. v. CommissionerDocket No. 12137.United States Board of Tax Appeals12 B.T.A. 1021; 1928 BTA LEXIS 3423; June 29, 1928, Promulgated *3423 The action of the petitioner in determining the cost of goods by reducing the inv... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3266626/ | Appellants were convicted of the crime of night riding, the charging part of the indictment being as follows:
"The said Logan Bowers, Joe Brooks and Lee Gregory in the county and State aforesaid, on the 13th day of April, A.D. 1925, being more than two persons, did wilfully, unlawfully and feloniously unite, confederat... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4605961/ | SUPERIOR MOTORS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSuperior Motors, Inc. v. CommissionerDocket No. 8442-72.United States Tax CourtT.C. Memo 1974-187; 1974 Tax Ct. Memo LEXIS 131; 33 T.C.M. (CCH) 805; T.C.M. (RIA) 74187; July 22, 1974, Filed. John C. Tune, for the petitioner. Wesley J. Ly... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605963/ | FRED SHINGLE, MANAGER OF A JOINT VENTURE DESIGNATED AS "ITALO PETROLEUM SYNDICATE", PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Shingle v. CommissionerDocket No. 83159.United States Board of Tax Appeals34 B.T.A. 875; 1936 BTA LEXIS 635; August 4, 1936, Promulgated *635 Where a proceeding before the Boa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605964/ | IVAN K. LANDRETH and LUCILLE LANDRETH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLandreth v. CommissionerDocket No. 4432-83.United States Tax CourtT.C. Memo 1985-413; 1985 Tax Ct. Memo LEXIS 225; 50 T.C.M. (CCH) 728; T.C.M. (RIA) 85413; August 12, 1985. Robert J. Shaw and Paul R. Cressman, Jr., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605965/ | Charles Vuole v. Commissioner.Vuole v. CommissionerDocket No. 209-63.United States Tax CourtT.C. Memo 1964-54; 1964 Tax Ct. Memo LEXIS 278; 23 T.C.M. (CCH) 403; T.C.M. (RIA) 64054; March 6, 1964*278 Charles Vuole, pro se, Richmond Hill, N. Y. John B. Murray, Jr., for the respondent. TRAINMemorandum Findings of Fact a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605966/ | Road Materials, Inc. v. Commissioner.Road Materials, Inc. v. CommissionerDocket No. 6729-65.United States Tax CourtT.C. Memo 1967-187; 1967 Tax Ct. Memo LEXIS 74; 26 T.C.M. (CCH) 922; T.C.M. (RIA) 67187; September 26, 1967LeRoy Katz, Ritz Bldg., Bluefield, W. Va., for the petitioner. John J. Larkin, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605968/ | CHEROKEE OCHRE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cherokee Ochre Co. v. CommissionerDocket No. 9846.United States Board of Tax Appeals9 B.T.A. 406; 1927 BTA LEXIS 2590; November 29, 1927, Promulgated *2590 DEPLETION. - The March 1, 1913, per ton value of ochre and barytes deposit on petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605969/ | Estate of W. Frank Lee, Deceased, W. Frank Lee, Jr., Administrator v. Commissioner. Estate of W. Frank Lee, Deceased, W. Frank Lee, Jr., Administrator, and Anne H. Lee, Surviving Wife v. Commissioner.Estate of W. Lee v. CommissionerDocket Nos. 35192, 35197.United States Tax Court1953 Tax Ct. Memo LEXIS 159; 12 T.C.M. (... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605971/ | Estate of Lizzie M. Ransbottom, by Clare R. Brown and Ruth R. Brown, Executrices, Petitioners, v. Commissioner of Internal Revenue, RespondentRansbottom v. CommissionerDocket No. 109290United States Tax Court3 T.C. 1041; 1944 U.S. Tax Ct. LEXIS 98; June 28, 1944, Promulgated *98 Decision will be entered that there is a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605974/ | Estate of Donald F. Ochs, Deceased, Roberta Ochs Dingmann, Executrix, and Roberta C. Dingmann v. Commissioner. Alfred L. Ochs and Verna L. Ochs v. Commissioner.Estate of Ochs v. CommissionerDocket Nos. 3566-63 and 3567-63.United States Tax CourtT.C. Memo 1966-71; 1966 Tax Ct. Memo LEXIS 212; 25 T.C.M. (CCH) 399; T.C.M.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605975/ | HAMLIN DEVELOPMENT COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHamlin Dev. Co. v. CommissionerDocket No. 8324-90RUnited States Tax CourtT.C. Memo 1993-89; 1993 Tax Ct. Memo LEXIS 94; 65 T.C.M. (CCH) 2071; March 15, 1993, Filed *94 P, a corporation, established a pension plan in 1980. In 1983, p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605977/ | H. G. Irby, Jr., and Eddice Irby, Petitioners, v. Commissioner of Internal Revenue, RespondentIrby v. CommissionerDocket No. 61353United States Tax Court30 T.C. 1166; 1958 U.S. Tax Ct. LEXIS 96; August 25, 1958, Filed *96 Decision will be entered under Rule 50. 1. Petitioner was a subcontractor in the laying of gas pi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605979/ | LOREN O. HIZEL AND JACKIE HIZEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHizel v. CommissionerDocket No. 5958-79.United States Tax CourtT.C. Memo 1980-294; 1980 Tax Ct. Memo LEXIS 297; 40 T.C.M. (CCH) 860; T.C.M. (RIA) 80294; August 4, 1980, Filed James A. Ullrich, for the petitioners. Eddie L. Gibs... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605980/ | JOE HIGHT, KIM RENE HIGHT GINSBACH, MICHELLE HIGHT, PAULA K. HIGHT TETRAULT, SAMMI HIGHT, SHAWN HIGHT, STARLA L. HIGHT JENSON, STEVE HIGHT, TAMMI HIGHT, TROY HIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHight v. CommissionerDocket No. 21390-88United States Tax CourtT.C. Memo 1990-81; 1990 Tax Ct. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605982/ | COMBS LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Combs Lumber Co. v. CommissionerDocket No. 91543.United States Board of Tax Appeals41 B.T.A. 339; 1940 BTA LEXIS 1194; February 14, 1940, Promulgated *1194 Petitioner, a corporation on the accrual basis, held demand promissory notes of i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605950/ | ZEB D. ALFORD AND IQS LTD., ZEB D. ALFORD AND JOAN CHASAN ALFORD, PARTNERS OTHER THAN THE TAX MATTERS PARTNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlford v. CommissionerDocket No. 18005-90United States Tax CourtT.C. Memo 1991-218; 1991 Tax Ct. Memo LEXIS 240; 61 T.C.M. 2638; T.C.M. (RIA) 91218; M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605951/ | JOHN L. VIANI AND LISETTA L. VIANI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentViani v. CommissionerDocket Nos. 7298-91, 16285-91United States Tax CourtT.C. Memo 1994-471; 1994 Tax Ct. Memo LEXIS 479; 68 T.C.M. 776; September 27, 1994, Filed 1994 Tax Ct. Memo LEXIS 479">*479 Decisions will be entered u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605920/ | HELEN V. CROCKER, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Crocker v. CommissionerDocket Nos. 33780, 36205, 39152, 43464, 46729-46731, 46743, 47213, 48656, 48739, 49169, 53938, 55708.United States Board of Tax Appeals29 B.T.A. 773; 1934 BTA LEXIS 1477; January 17, 1934, Promulgated 1934 BT... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605921/ | H. A. Carey Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentH. A. Carey Co. v. CommissionerDocket No. 61679United States Tax Court29 T.C. 42; 1957 U.S. Tax Ct. LEXIS 65; October 15, 1957, Filed 1957 U.S. Tax Ct. LEXIS 65">*65 Decision will be entered for the respondent. Petitioner operates an ins... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605923/ | Marjory C. Greenfield v. Commissioner.Greenfield v. CommissionerDocket No. 595-65.United States Tax CourtT.C. Memo 1965-203; 1965 Tax Ct. Memo LEXIS 125; 24 T.C.M. 1071; T.C.M. (RIA) 65203; July 26, 19651965 Tax Ct. Memo LEXIS 125">*125 Marjory C. Greenfield, pro se, 1350 Midvale Ave., Los Angeles, Calif. Donald P. Ch... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605924/ | Goldie O. Brown, Petitioner v. Commissioner of Internal Revenue, RespondentBrown v. CommissionerDocket Nos. 8592-77, 11685-77 1United States Tax Court73 T.C. 156; 1979 U.S. Tax Ct. LEXIS 31; October 24, 1979, Filed 1979 U.S. Tax Ct. LEXIS 31">*31 Decision will be entered under Rule 155. In order to provide a better ed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605925/ | Estate of John Howard Helfrich, Walter S. Underwood and Elsa Freeman Helfrich, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentHelfrich v. CommissionerDocket No. 109082United States Tax Court1 T.C. 590; 1943 U.S. Tax Ct. LEXIS 235; February 17, 1943, Promulgated 1943 U.S. Tax Ct. LEXIS 235">*235 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605926/ | William H. Robertson, Petitioner, v. Commissioner of Internal Revenue, RespondentRobertson v. CommissionerDocket No. 52307United States Tax Court26 T.C. 246; 1956 U.S. Tax Ct. LEXIS 195; May 11, 1956, Filed 1956 U.S. Tax Ct. LEXIS 195">*195 Decision will be entered for petitioner. Petitioner created a trust under whic... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605927/ | JAMES B. LAPSLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CARY W. JONES AND MRS. BERTHA M. JONES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lapsley v. CommissionerDocket Nos. 102201, 102202.United States Board of Tax Appeals44 B.T.A. 1105; 1941 BTA LEXIS 1234; July 24, 1941, Pro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605928/ | HARVEY W. PETERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPeters v. CommissionerDocket No. 8894-92United States Tax CourtT.C. Memo 1993-259; 1993 Tax Ct. Memo LEXIS 263; 65 T.C.M. 2948; June 14, 1993, Filed 1993 Tax Ct. Memo LEXIS 263">*263 Decision will be entered under Rule 155. Harvey W. Peters, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605930/ | Chalmers Cullins and Emily Cullins, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentCullins v. CommissionerDocket Nos. 52420, 52421, 52422United States Tax Court24 T.C. 322; 1955 U.S. Tax Ct. LEXIS 179; June 6, 1955, Filed 1955 U.S. Tax Ct. LEXIS 179">*179 Decisions will be entered for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605931/ | LOUIS S. ROSE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF JOSEPH M. ROSE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MOE ROSE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rose v. CommissionerDocket Nos. 8177, 8178, 8933.United States Board of Tax Appeals12... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605934/ | GERALD THOMAS LESTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLester v. CommissionerDocket No. 10846-83.United States Tax CourtT.C. Memo 1985-539; 1985 Tax Ct. Memo LEXIS 92; 50 T.C.M. 1327; T.C.M. (RIA) 85539; October 22, 1985. Gerald Thomas Lester, pro se. Sylvia G. Lewellyn, for the respondent. D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605935/ | KATHERINE H. WATSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT H. K. WATSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Watson v. CommissionerDocket Nos. 39192, 39193.United States Board of Tax Appeals20 B.T.A. 270; 1930 BTA LEXIS 2161; July 21, 1930, Promulgated 1930 BTA LEXIS 2161">... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605937/ | MICHAEL J. DONAHUE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Donahue v. CommissionerDocket No. 26472-89United States Tax CourtT.C. Memo 1992-28; 1992 Tax Ct. Memo LEXIS 35; 63 T.C.M. 1808; T.C.M. (RIA) 92028; January 13, 1992, Filed 1992 Tax Ct. Memo LEXIS 35">*35 Decision will be entered under Rule 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605938/ | WILLIAM S. PHILLIPS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Phillips v. CommissionerDocket No. 34703.United States Board of Tax Appeals20 B.T.A. 206; 1930 BTA LEXIS 2184; July 3, 1930, Promulgated 1930 BTA LEXIS 2184">*2184 The petitioner held to be liable as transferee under the facts stated. J.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605939/ | Mercedes Frances Freeman, et al., Trust, The Citizens Bank, Trustee, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentFreeman v. CommissionerDocket Nos. 84016, 84017, 84018, 84019United States Tax Court36 T.C. 779; 1961 U.S. Tax Ct. LEXIS 102; July 31, 1961, Filed 1961 U.S. Tax Ct. LEXIS 102">*102 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605942/ | Oscar Hearde and Esther Hearde v. Commissioner.Hearde v. CommissionerDocket No. 7085-65.United States Tax CourtT.C. Memo 1968-78; 1968 Tax Ct. Memo LEXIS 220; 27 T.C.M. 386; T.C.M. (RIA) 68078; April 30, 1968. Filed Oscar Hearde, pro se, 4229 10th Ave., Seattle, Wash. Stephen E. Silver, for the respondent. FAYMemorand... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605945/ | EDWARD EUGENE AND SYLVIA ETTA PARKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentParkerDocket No. 9467-91United States Tax CourtT.C. Memo 1993-15; 1993 Tax Ct. Memo LEXIS 17; 65 T.C.M. 1740; January 13, 1993, Filed 1993 Tax Ct. Memo LEXIS 17">*17 Decision will be entered pursuant to Rule 155. Edward E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605948/ | APPEAL OF JULIA BUILDING ASSOCIATION.Julia Bldg. Asso. v. CommissionerDocket No. 1716.United States Board of Tax Appeals3 B.T.A. 333; 1926 BTA LEXIS 2705; January 14, 1926, Decided Submitted March 26, 1925. 1926 BTA LEXIS 2705">*2705 F. W. McReynolds, Esq., for the taxpayer. B. H. Saunders, Esq., for the Commissioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605949/ | LOUIS C. KIRVEN and BLANCHE W. KIRVEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKirven v. CommissionerDocket No. 10631-75.United States Tax CourtT.C. Memo 1977-28; 1977 Tax Ct. Memo LEXIS 416; 36 T.C.M. 132; T.C.M. (RIA) 770028; February 1, 1977, Filed Joseph H. Blackwell, for the petitioners. R. Gar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/103999/ | 322 U.S. 398 (1944)
L.P. STEUART & BRO., INC.
v.
BOWLES, PRICE ADMINISTRATOR, ET AL.
No. 793.
Supreme Court of United States.
Argued May 2, 1944.
Decided May 22, 1944.
CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA.
*399 Mr. Renah F. Camalier, with whom Mr. Francis C. Brooke was on the br... | 01-04-2023 | 04-28-2010 |
https://www.courtlistener.com/api/rest/v3/opinions/4606095/ | Herman Cox and Mildred Cox v. Commissioner.Cox v. CommissionerDocket No. 5822-66.United States Tax CourtT.C. Memo 1968-9; 1968 Tax Ct. Memo LEXIS 287; 27 T.C.M. (CCH) 40; T.C.M. (RIA) 68009; January 17, 1968. Filed Herman Cox, pro se, 280 Manhattan Ave., #2-S, New York, N. Y. Richard J. Mandell, for the respondent. DA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471311/ | In the
United States Court of Appeals
For the Seventh Circuit
____________________
No. 18-3716
UNITED STATES OF AMERICA,
Plaintiff-Appellee,
v.
CARLOS A. VASQUEZ-ABARCA,
... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605985/ | KURT ORBAN COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKurt Orban Co. v. CommissionerDocket No. 8982-82.United States Tax CourtT.C. Memo 1987-518; 1987 Tax Ct. Memo LEXIS 558; 54 T.C.M. (CCH) 861; T.C.M. (RIA) 87518; October 5, 1987. *558 Petitioner wholly owned two subsidiaries to which ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605986/ | GLENN A. CULLIN AND JUANITA CULLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCullin v. CommissionerDocket No. 15411-88United States Tax CourtT.C. Memo 1992-71; 1992 Tax Ct. Memo LEXIS 76; 63 T.C.M. (CCH) 1997; T.C.M. (RIA) 92071; February 4, 1992, Filed *76 Decision will be entered for respondent. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605987/ | Paul G. Greene, Petitioner, v. Commissioner of Internal Revenue, RespondentGreene v. CommissionerDocket No. 4370United States Tax Court7 T.C. 142; 1946 U.S. Tax Ct. LEXIS 151; June 17, 1946, Promulgated *151 Decision will be entered under Rule 50. 1. Petitioner and Johnson were partners in the Johnson & Greene constru... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605988/ | PEARL W. DAHL, EXECUTRIX OF THE ESTATE OF CHESTER T. DAHL, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dahl v. CommissionerDocket No. 81962.United States Board of Tax Appeals35 B.T.A. 282; 1937 BTA LEXIS 897; January 19, 1937, Promulgated *897 On December 16, 1929, the petitioner's decedent c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605989/ | PETER J. BEINAR and ETHEL M. BEINAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBeinar v. CommissionerDocket No. 235-72.United States Tax CourtT.C. Memo 1973-54; 1973 Tax Ct. Memo LEXIS 232; 32 T.C.M. (CCH) 244; T.C.M. (RIA) 73054; March 5, 1973, Filed *232 Held: Petitioner is not entitled to treat his... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605991/ | Hotel Kingkade, Petitioner, v. Commissioner of Internal Revenue, RespondentHotel Kingkade v. CommissionerDocket No. 17302United States Tax Court12 T.C. 561; 1949 U.S. Tax Ct. LEXIS 229; April 8, 1949, Promulgated *229 Decision will be entered for the respondent. Petitioner, upon the facts, held not to be entitled to d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605992/ | RICHARD F. MULVANEY AND SHIRLEY MULVANEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMulvaney v. Comm'rDocket Nos. 19853-85, 17479-86. United States Tax CourtT.C. Memo 1988-243; 1988 Tax Ct. Memo LEXIS 270; 55 T.C.M. (CCH) 998; T.C.M. (RIA) 88243; May 31, 1988. J. Richard Staley, for the petitioner. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605993/ | Max Lutz and Ruth Lutz, Husband and Wife, Petitioners, v. Commissioner. Ruth Lutz, Petitioner, v. Commissioner. Max Lutz, Petitioner, v. Commissioner.Lutz v. CommissionerDocket Nos. 59613, 59614, 59615.United States Tax CourtT.C. Memo 1959-32; 1959 Tax Ct. Memo LEXIS 216; 18 T.C.M. (CCH) 152; T.C.M. (RIA) 59032; Februa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605994/ | Marion R. Hesse, Petitioner v. Commissioner of Internal Revenue, Respondent; Stanley H. Hesse, Petitioner v. Commissioner of Internal Revenue, RespondentHesse v. CommissionerDocket Nos. 8380-71, 788-72United States Tax Court60 T.C. 685; 1973 U.S. Tax Ct. LEXIS 85; 60 T.C. No. 72; August 7, 1973, Filed *85 Decisions wil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605996/ | Geneva Drive-In Theatre, Inc., et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentGeneva Drive-In Theatre, Inc. v. CommissionerDocket Nos. 8401-73, 8402-73, 8407-73United States Tax Court67 T.C. 764; 1977 U.S. Tax Ct. LEXIS 161; January 31, 1977, Filed *161 Decisions will be entered under Rule 155. I... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605997/ | STICKLEY BROTHERS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stickley Bros. v. CommissionerDocket No. 19925.United States Board of Tax Appeals9 B.T.A. 935; 1927 BTA LEXIS 2479; December 28, 1927, Promulgated *2479 Collection of deficiencies for 1918 and 1919 held not barred. Frank E. Seidman, C.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4605998/ | HARVEY L. CASEBEER AND PATRICIA CASEBEER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCasebeer v. CommissionerDocket No. 32928-83.United States Tax CourtT.C. Memo 1987-628; 1987 Tax Ct. Memo LEXIS 673; 54 T.C.M. (CCH) 1432; T.C.M. (RIA) 87628; December 30, 1987. Thomas F. Topel, Kenneth L. Cutler, J. Ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606000/ | THOMAS T. HUBSCHER AND VERA MARIA HUBSCHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHubscher v. CommissionerDocket No. 42274-85United States Tax CourtT.C. Memo 1988-428; 1988 Tax Ct. Memo LEXIS 455; 56 T.C.M. (CCH) 115; T.C.M. (RIA) 88428; September 12, 1988Ronald A. Feuerstein, for the petitioners. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606002/ | J. P. BURTON COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.J. P. Burton Coal Co. v. CommissionerDocket No. 44014.United States Board of Tax Appeals24 B.T.A. 1052; 1931 BTA LEXIS 1559; November 30, 1931, Promulgated *1559 Where two corporations were operated as an economic unit under the man... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606003/ | Paula Newberry v. Commissioner.Newberry v. CommissionerDocket No. 4221-69 SC.United States Tax CourtT.C. Memo 1970-248; 1970 Tax Ct. Memo LEXIS 110; 29 T.C.M. (CCH) 1086; T.C.M. (RIA) 70248; August 31, 1970, Filed *110 Held, payments to wife for her support pursuant to State court decree taxable to her. Paula Newberr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606004/ | Joseph R. Harris, Petitioner v. Commissioner of Internal Revenue, RespondentHarris v. CommissionerDocket No. 4153-87United States Tax Court99 T.C. 121; 1992 U.S. Tax Ct. LEXIS 59; 99 T.C. No. 6; July 28, 1992, Filed *59 An appropriate order will be issued and decision will be entered in accordance with petitioner's com... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606005/ | SAMUEL E. AND DAISY L. WEHR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWehr v. CommissionerDocket No. 28808-84.United States Tax CourtT.C. Memo 1986-284; 1986 Tax Ct. Memo LEXIS 325; 51 T.C.M. (CCH) 1401; T.C.M. (RIA) 86284; July 8, 1986. Samuel E. Wehr, pro se. Michael L. Gompertz, Jr., for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606006/ | BING MANAGEMENT COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBing Management Co. v. CommissionerDocket No. 9096-75.United States Tax CourtT.C. Memo 1977-403; 1977 Tax Ct. Memo LEXIS 40; 36 T.C.M. (CCH) 1633; T.C.M. (RIA) 770403; November 21, 1977, Filed Alvin R. Wohl, for the petitioner. Br... | 01-04-2023 | 11-20-2020 |
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