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https://www.courtlistener.com/api/rest/v3/opinions/4606007/ | Delbert D. Bruner and Hermantina Bruner, Petitioners, v. Commissioner of Internal Revenue, Respondent. Jewel T. Bruner, Petitioner, v. Commissioner of Internal Revenue, RespondentBruner v. CommissionerDocket Nos. 92074, 92078United States Tax Court39 T.C. 534; 1962 U.S. Tax Ct. LEXIS 10; December 13, 1962, Filed *10 D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606010/ | Frank S. Delp, Petitioner, v. Commissioner of Internal Revenue, RespondentDelp v. CommissionerDocket No. 5719United States Tax Court5 T.C. 1351; 1945 U.S. Tax Ct. LEXIS 2; December 29, 1945, Promulgated *2 Decision will be entered under Rule 50. Pursuant to agreements entered into by the petitioner and certain of his ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606011/ | Frank J. Larkins v. Commissioner. Geerge D. Livie v. Commissioner.Larkins v. CommissionerDocket Nos. 3542, 3543.United States Tax Court1945 Tax Ct. Memo LEXIS 327; 4 T.C.M. (CCH) 81; T.C.M. (RIA) 45029; January 24, 1945B. Dave Bushaw, Esq., 2015 Dime Bldg., Detroit, Mich., for the petitioners. Melvin S. Huffaker, Esq.,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606012/ | Jones Lumber Co., Inc. v. Commissioner. Rach, Inc. v. Commissioner.Jones Lumber Co. v. CommissionerDocket Nos. 4323-65, 4324-65.United States Tax CourtT.C. Memo 1967-81; 1967 Tax Ct. Memo LEXIS 177; 26 T.C.M. (CCH) 398; T.C.M. (RIA) 67081; April 20, 1967William W. Berry, Suite 1000, American Trust Bldg., Nashville, Ten... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606014/ | Betty Clarice Bosher v. Commissioner.Bosher v. CommissionerDocket No. 4089-70-SC.United States Tax CourtT.C. Memo 1971-10; 1971 Tax Ct. Memo LEXIS 321; 30 T.C.M. (CCH) 57; T.C.M. (RIA) 71010; January 18, 1971, Filed Betty Clarice Bosher, pro se, Clifton, Tex. W. John Howard, Jr., for the respondent. GUSSIS*322 Memora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606015/ | ESTATE OF KAPATANAMALE R. SOMASHEKAR, DECEASED, JOHN E. HARRIS, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Somashekar v. CommissionerDocket No. 29351-86.United States Tax CourtT.C. Memo 1987-125; 1987 Tax Ct. Memo LEXIS 124; 53 T.C.M. (CCH) 315; T.C.M. (RIA) 87125; March 9, 1987.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606016/ | Shoe Corporation of America, a Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentShoe Corp. of America v. CommissionerDocket No. 60554United States Tax Court29 T.C. 297; 1957 U.S. Tax Ct. LEXIS 36; November 20, 1957, Filed *36 Decision will be entered under Rule 50. A shareholder of petitioner wa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606017/ | Gene G. Tessers, Yvonne Y. Tessers v. Commissioner.Tessers v. CommissionerDocket No. 2206-65.United States Tax CourtT.C. Memo 1966-172; 1966 Tax Ct. Memo LEXIS 113; 25 T.C.M. (CCH) 907; T.C.M. (RIA) 66172; July 21, 1966*113 Edward M. Ross, 300 E. Queen, Inglewood, Calif., for the petitioners. Wesley A. Dierberger, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606018/ | Appeal of UNION METAL MANUFACTURING COMPANY.Union Metal Mfg. Co. v. CommissionerDocket No. 35.United States Board of Tax Appeals1 B.T.A. 395; 1925 BTA LEXIS 2949; January 27, 1925, decided Submitted December 13, 1924. *2949 A taxpayer holding patents and exercising the rights under them in the conduct of its business... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606019/ | APPEAL OF MOBERLY OIL CO.Moberly Oil Co. v. CommissionerDocket No. 3552.United States Board of Tax Appeals3 B.T.A. 163; 1925 BTA LEXIS 2016; November 25, 1925, Decided Submitted October 21, 1925. *2016 Raymond H. Schultz, Esq., and C. J. Anderson, C.P.A., for the taxpayer. Robert A. Littleton, Esq., for the Commissio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606020/ | APPEAL OF CHARLES OWEN. 1Owen v. CommissionerDocket No. 2997.United States Board of Tax Appeals3 B.T.A. 905; 1926 BTA LEXIS 2526; February 19, 1926, Decided Submitted October 20, 1925. *2526 Under the facts of this appeal, held, that the distribution to its stockholders, by the Osage Natural Gas Co., of 2,000 shares ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606021/ | RELMA D. ORRELL AND JOYCE Q. ORRELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentORRELL v. COMMISSIONERDocket No. 4014-76.United States Tax CourtT.C. Memo 1979-129; 1979 Tax Ct. Memo LEXIS 397; 38 T.C.M. (CCH) 577; T.C.M. (RIA) 79129; April 5, 1979, Filed *397 Held: Petitioner's advances to a corporation... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606023/ | TWO-REPUBLICS LIFE INSURANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Two-Republics Life Ins. Co. v. CommissionerDocket No. 29363.United States Board of Tax Appeals21 B.T.A. 1355; 1931 BTA LEXIS 2209; January 23, 1931, Promulgated *2209 INCOME OF LIFE INSURANCE COMPANY. - The gross income of a ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606024/ | ESTATE OF HANS W. VAHLTEICH, DECEASED, JOSHUA LEVINE AND BEVERLY V. DELANEY, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Vahlteich v. CommissionerDocket No. 13655-92United States Tax CourtT.C. Memo 1994-168; 1994 Tax Ct. Memo LEXIS 169; 67 T.C.M. (CCH) 2704; April 18, 1994, Filed ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606026/ | Perry Russell Tunnell, Petitioner v. Commissioner of Internal Revenue, RespondentTunnell v. CommissionerDocket No. 348-76United States Tax Court74 T.C. 44; 1980 U.S. Tax Ct. LEXIS 151; April 14, 1980, Filed *151 Decision will be entered under Rule 155. Petitioner was convicted of filing fraudulent income tax returns f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606027/ | BETTY R. LEBARON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLeBaron v. CommissionerDocket No. 15252-89.United States Tax CourtT.C. Memo 1990-592; 1990 Tax Ct. Memo LEXIS 669; 60 T.C.M. (CCH) 1275; T.C.M. (RIA) 90592; November 19, 1990, Filed *669 Decision will be entered for the respondent as to the def... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606028/ | MAX GROSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gross v. CommissionerDocket No. 74187.United States Board of Tax Appeals36 B.T.A. 759; 1937 BTA LEXIS 658; October 27, 1937, Promulgated *658 Petitioner's business associate, Levy, personally financed certain investments in shares of bank stock, wh... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606029/ | STANLEY S. KOGUT and KATHLEEN KOGUT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKogut v. CommissionerDocket No. 8629-86United States Tax CourtT.C. Memo 1992-226; 1992 Tax Ct. Memo LEXIS 266; 63 T.C.M. (CCH) 2781; T.C.M. (RIA) 92226; April 16, 1992, Filed *266 Decision will be entered under Rule 155. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606030/ | Beiderwieden Funeral Home, Inc. v. Commissioner.Beiderwieden Funeral Home, Inc. v. CommissionerDocket No. 14753.United States Tax Court1949 Tax Ct. Memo LEXIS 157; 8 T.C.M. (CCH) 573; T.C.M. (RIA) 49147; June 13, 1949*157 For the taxable years petitioner compensated its two principal officers under a salary and bonus ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606033/ | DENVER POWERINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Denver Powerline Co. v. CommissionerDocket No. 11951.United States Board of Tax Appeals7 B.T.A. 1186; 1927 BTA LEXIS 2984; September 1, 1927, Promulgated *2984 Frank C. Myers, Esq., for the petitioner. A. H. Fast, Esq., for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606034/ | Ben W. Heineman and Natalie G. Heineman, Petitioners v. Commissioner of Internal Revenue, RespondentHeineman v. CommissionerDocket No. 4163-81United States Tax Court82 T.C. 538; 1984 U.S. Tax Ct. LEXIS 90; 82 T.C. No. 41; March 26, 1984, Filed *90 Decision will be entered for the petitioners. P, the chief executive of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606036/ | Johnson Investment & Rental Company, Petitioner v. Commissioner of Internal Revenue, RespondentJohnson Inv. & Rental Co. v. CommissionerDocket No. 834-76United States Tax Court70 T.C. 895; 1978 U.S. Tax Ct. LEXIS 62; September 11, 1978, Filed *62 Decision will be entered under Rule 155. P "leased" certain property to ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606066/ | Albert G. Boesel v. Commissioner.Albert G. Boesel v. CommissionerDocket No. 31037.United States Tax Court1952 Tax Ct. Memo LEXIS 81; 11 T.C.M. (CCH) 950; T.C.M. (RIA) 52284; September 24, 1952William B. Shealy, Esq., 30 Broad St., New York, N. Y., for the petitioner. William G. O'Neill, Esq., for the respondent. OPPER... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606067/ | D. F. STRICKLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OLIVE B. STRICKLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Strickland v. CommissionerDocket Nos. 59749, 59750.United States Board of Tax Appeals32 B.T.A. 804; 1935 BTA LEXIS 885; June 21, 1935, Promulgated *885 1. Th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606097/ | NORWICH WOOLEN MILLS CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Norwich Woolen Mills Corp. v. CommissionerDocket No. 23375.United States Board of Tax Appeals18 B.T.A. 303; 1929 BTA LEXIS 2080; November 21, 1929, Promulgated *2080 1. On March 7, 1921, the stock of the taxpayer corporation... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/6113039/ | Case: 21-20353 Document: 00516181055 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/4606069/ | DANIEL J. HETER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHeter v. CommissionerDocket No. 30345-84.United States Tax CourtT.C. Memo 1986-422; 1986 Tax Ct. Memo LEXIS 186; 52 T.C.M. (CCH) 407; T.C.M. (RIA) 86422; September 9, 1986. Daniel J. Heter, Jr., pro se. Cheryl J. Choy-Weller, for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606070/ | Central Paper Company, Incorporated v. Commissioner.Central Paper Co. v. CommissionerDocket No. 31651.United States Tax CourtT.C. Memo 1958-48; 1958 Tax Ct. Memo LEXIS 178; 17 T.C.M. (CCH) 246; T.C.M. (RIA) 58048; March 31, 1958*178 Held, additional deficiencies claimed by respondent in an amended answer filed by him ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606072/ | CLARENCE D. ROBINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Robinson v. CommissionerDocket No. 7398.United States Board of Tax Appeals8 B.T.A. 778; 1927 BTA LEXIS 2803; October 11, 1927, Promulgated *2803 In the development of a coal mine acquired subsequent to March 1, 1913, the petitioner found... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606073/ | WALTER L. and JANET A PETERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPeterson v. CommissionerDocket No. 145-72.United States Tax CourtT.C. Memo 1974-293; 1974 Tax Ct. Memo LEXIS 25; 33 T.C.M. (CCH) 1367; T.C.M. (RIA) 740293; November 19, 1974, Filed. Walter L. and Janet A. Peterson, pro se. Davi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606075/ | Isidro Martin-Montis Trust, F. B. Hubachek, Jr., Trustee, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentMartin-Montis Trust v. CommissionerDocket Nos. 5380-78, 7847-78, 7932-78United States Tax Court75 T.C. 381; 1980 U.S. Tax Ct. LEXIS 15; December 11, 1980, Filed *15 Decisions will be entered fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606076/ | John R. Holmes and Marie L. Holmes, Petitioners v. Commissioner of Internal Revenue, RespondentHolmes v. CommissionerDocket No. 3864-70SCUnited States Tax Court57 T.C. 430; 1971 U.S. Tax Ct. LEXIS 4; December 27, 1971, Filed *4 Decision will be entered for the petitioners. Taxpayer, an independent film producer, donat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606077/ | FEDERAL STREET AND PLEASANT VALLEY PASSENGER RAILWAY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Federal St. & Pleasant Valley Passenger Ry. v. CommissionerDocket No. 29758.United States Board of Tax Appeals24 B.T.A. 262; 1931 BTA LEXIS 1670; October 2, 1931, Promulgated *1670 1. In the defic... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606078/ | EDITH PULITZER MOORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moore v. CommissionerDocket No. 89702.United States Board of Tax Appeals40 B.T.A. 1019; 1939 BTA LEXIS 767; December 5, 1939, Promulgated *767 In determining the gift tax, a transfer in trust to pay the income to one for life, then part ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606079/ | Gerard F. Re v. Commissioner. Tillie V. Re v. Commissioner. Jerry A. Re v. Commissioner.Re v. CommissionerDocket Nos. 43704-43706.United States Tax CourtT.C. Memo 1955-206; 1955 Tax Ct. Memo LEXIS 134; 14 T.C.M. (CCH) 828; T.C.M. (RIA) 55206; July 22, 1955*134 Peter Guy Evans, Esq., 95 Liberty Street, New York, N. Y.,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606081/ | Eileen J. Moran, Petitioner, v. Commissioner of Internal Revenue, RespondentMoran v. CommissionerDocket No. 4188-64United States Tax Court45 T.C. 528; 1966 U.S. Tax Ct. LEXIS 133; March 9, 1966, Filed *133 Decision will be entered for the respondent. Petitioner sought review of an asserted liability as transferee of a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606039/ | HENRIETTA LEBOWITZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLebowitz v. CommissionerDocket No. 9245-75.United States Tax CourtT.C. Memo 1978-155; 1978 Tax Ct. Memo LEXIS 360; 37 T.C.M. (CCH) 687; T.C.M. (RIA) 780155; April 20, 1978, Filed *362 Henrietta Lebowitz, pro se. Joan Ronder Domike, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606082/ | STANLEY E. KREIMER and BETTY J. KREIMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HARRY L. WALSH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKreimer v. CommissionerDocket Nos. 17618-80, 17619-80United States Tax CourtT.C. Memo 1983-672; 1983 Tax Ct. Memo LEXIS 114; 47 T.C.M. (CCH) 260... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606083/ | LANGLEY & MICHAELS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Langley & Michaels Co. v. CommissionerDocket No. 6420.United States Board of Tax Appeals9 B.T.A. 1020; 1928 BTA LEXIS 4305; January 3, 1928, Promulgated *4305 Warren Olney, Jr., Esq., and Edwin S. Pillsbury, Esq., for the petitioner. T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606040/ | William Ockrant and Babette Ockrant v. Commissioner.Ockrant v. CommissionerDocket No. 1231-65.United States Tax CourtT.C. Memo 1966-60; 1966 Tax Ct. Memo LEXIS 221; 25 T.C.M. (CCH) 333; T.C.M. (RIA) 66060; March 22, 1966Kenneth R. Hughes, for the petitioners. Rodney G. Haworth, for the respondent. MULRONEY Memorandum ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606084/ | Harold C. Smith and Maude A. Smith v. Commissioner. Kenneth P. Martin and Helen A. Martin v. Commissioner.Smith v. CommissionerDocket Nos. 74792, 74822.United States Tax CourtT.C. Memo 1961-42; 1961 Tax Ct. Memo LEXIS 305; 20 T.C.M. (CCH) 232; T.C.M. (RIA) 61042; February 21, 1961*305 Held, petitioners did not hold th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606041/ | WILLIAM E. McGAHA, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent McGaha v. CommissionerDocket Nos. 15416-84, 18008-84, 20795-84.United States Tax CourtT.C. Memo 1986-446; 1986 Tax Ct. Memo LEXIS 163; 52 T.C.M. (CCH) 517; T.C.M. (RIA) 86446; September 16, 1986. Michael H. Singer, for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606085/ | Nock Fire Brick Company v. Commissioner.Nock Fire Brick Co. v. CommissionerDocket No. 5009.United States Tax Court1945 Tax Ct. Memo LEXIS 224; 4 T.C.M. (CCH) 432; T.C.M. (RIA) 45144; April 21, 1945*224 Petitioner, on an accrual basis, credited to its president the full amount of his salary for the years 1941 and 1942 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606086/ | DONNA MARIE CHRISTENSEN CHAVEZ (formerly DONNA PARRA), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentChavez v. CommissionerDocket No. 20422-81.United States Tax CourtT.C. Memo 1983-199; 1983 Tax Ct. Memo LEXIS 593; 45 T.C.M. (CCH) 1281; T.C.M. (RIA) 83199; April 11, 1983. Donna C. Chavez, pro se. Deborah ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606042/ | EDDIE and EDNA BEASLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBeasley v. CommissionerDocket No. 29542-82.United States Tax CourtT.C. Memo 1987-316; 1987 Tax Ct. Memo LEXIS 316; 53 T.C.M. (CCH) 1237; T.C.M. (RIA) 87316; June 25, 1987. Towner Leeper and David Leeper, for the petitioners. Byron Calde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606043/ | Anthony J. Petrone v. Commissioner.Petrone v. CommissionerDocket No. 57757.United States Tax CourtT.C. Memo 1959-178; 1959 Tax Ct. Memo LEXIS 70; 18 T.C.M. (CCH) 787; T.C.M. (RIA) 59178; September 22, 1959Jerome Kamerman, Esq., and Morton Kamerman, Esq., 27 William Street, New York, N. Y., for the petitioner. Colin C. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606046/ | REPUBLIC INSURANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Republic Ins. Co. v. CommissionerDocket No. 19693.United States Board of Tax Appeals13 B.T.A. 568; 1928 BTA LEXIS 3226; September 26, 1928, Promulgated *3226 A written consent, signed by the chairman of the board of directors of the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606047/ | Roy E. Gregg and Lorene W. Gregg v. Commissioner.Gregg v. CommissionerDocket No. 38157.United States Tax Court1953 Tax Ct. Memo LEXIS 271; 12 T.C.M. (CCH) 478; T.C.M. (RIA) 53152; April 30, 1953*271 James L. Quinn, Esq., for the petitioners. Thomas C. Thompson, Jr., Esq., for the respondent. JOHNSON Memorandum Findin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606048/ | John Samuel Rice v. Commissioner.Rice v. CommissionerDocket No. 38291.United States Tax Court1953 Tax Ct. Memo LEXIS 229; 12 T.C.M. (CCH) 596; T.C.M. (RIA) 53192; May 29, 1953*229 Petitioner was guilty of fraud in failing to file returns for 1944 and 1945 and filed a false and fraudulent return for 1946. E. M. Woolf,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653661/ | NONPRECEDENTIAL DISPOSITION
To be cited only in accordance with Fed. R. App. P. 32.1
United States Court of Appeals
For the Seventh Circuit
Chicago, Illinois 60604
Argued December 15... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653662/ | NONPRECEDENTIAL DISPOSITION
To be cited only in accordance with Fed. R. App. P. 32.1
United States Court of Appeals
For the Seventh Circuit
Chicago, Illinois 60604
Submitted January 21, 2... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653664/ | NONPRECEDENTIAL DISPOSITION
To be cited only in accordance with Fed. R. App. P. 32.1
United States Court of Appeals
For the Seventh Circuit
Chicago, Illinois 60604
Submitted January 21, 2021... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653665/ | In the
United States Court of Appeals
For the Seventh Circuit
____________________
No. 20-1154
DONALD S. HARDEN,
Petitioner-Appellant,
v.
UNITED STATES OF AMERICA,
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653666/ | United States Court of Appeals
FOR THE DISTRICT OF COLUMBIA CIRCUIT
Argued October 19, 2020 Decided January 22, 2021
No. 19-5231
BAAN RAO THAI RESTAURANT, ET AL.,
APPELLANTS
v.
MICHAEL R. POMPEO, SECRETARY ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4606154/ | Glen A. Jordan and Virginia D. Jordan, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentJordan v. CommissionerDocket Nos. 2520-68, 2521-68, 3184-70United States Tax Court60 T.C. 872; 1973 U.S. Tax Ct. LEXIS 61; 60 T.C. No. 93; September 12, 1973, Filed *61 Decisions will be entered under Rule 50. 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606155/ | DONALD L. DECLERCQ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDe Clercq v. CommissionerDocket No. 8267-73.United States Tax CourtT.C. Memo 1982-386; 1982 Tax Ct. Memo LEXIS 360; 44 T.C.M. (CCH) 409; T.C.M. (RIA) 82386; July 12, 1982. James H. Hudnut, for the petitioner. F. Michael Kovach, Jr., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606089/ | RUFUS L. PATTERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Patterson v. CommissionerDocket No. 8102.United States Board of Tax Appeals10 B.T.A. 469; 1928 BTA LEXIS 4093; February 2, 1928, Promulgated *4093 Evidence not sufficient to overcome respondent's original determination of the cost in 1911 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606090/ | Phil Gluckstern's, Inc. v. Commissioner.Phil Gluckstern's, Inc. v. CommissionerDocket No. 50143.United States Tax CourtT.C. Memo 1956-9; 1956 Tax Ct. Memo LEXIS 287; 15 T.C.M. (CCH) 41; T.C.M. (RIA) 56009; January 18, 1956*287 Held, the petitioner, a lessee, is not entitled to deduct the unamortized cost of the lease ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606091/ | EDWARD J. ROBBINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EDWARD J. ROBBINS and MYRNA ROBBINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRobbins v. CommissionerDocket Nos. 2859-77, 2897-77.United States Tax CourtT.C. Memo 1981-449; 1981 Tax Ct. Memo LEXIS 294; 42 T.C.M. (CCH) 809; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606093/ | APPEAL OF LEXINGTON BREWING CO.Lexington Brewing Co. v. CommissionerDocket No. 4934.United States Board of Tax Appeals8 B.T.A. 755; 1927 BTA LEXIS 2829; October 10, 1927, Promulgated *2829 1. OBSOLESCENCE OF TANGIBLE PROPERTIES DUE TO FEDERAL PROHIBITION. - Between October 24, 1919, and January 16, 1920, petitioner d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3263136/ | The Honorable Mike Bearden State Senator Post Office Box 1824 Blytheville, Arkansas 72316
Dear Senator Bearden:
This is in response to your request for an opinion regarding the "Mississippi County Employee Health Benefit Plan." It is my understanding that, for the calendar year of 1996, Mississippi County contracted wi... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4606098/ | H. RANDOLPH GUGGENHEIMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guggenheimer v. CommissionerDocket No. 13625.United States Board of Tax Appeals9 B.T.A. 418; 1927 BTA LEXIS 2594; November 29, 1927, Promulgated *2594 H. Randolph Guggenheimer, Esq., pro se. T. M. Mather, Esq., for the respondent. S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606100/ | John Factor (sometimes known as Jacob Factor) v. Commissioner.Factor v. CommissionerDocket No. 12440.United States Tax CourtT.C. Memo 1958-94; 1958 Tax Ct. Memo LEXIS 137; 17 T.C.M. (CCH) 459; T.C.M. (RIA) 58094; May 23, 1958*137 Petitioner's income was determined by respondent, in the absence of records, by including... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606102/ | The Wayne Title & Trust Company, Petitioner, v. Commissioner of Internal Revenue, RespondentWayne Title & Trust Co. v. CommissionerDocket No. 25318United States Tax Court16 T.C. 924; 1951 U.S. Tax Ct. LEXIS 209; April 30, 1951, Promulgated *209 Decision will be entered for the respondent. Petitioner was engaged in a g... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606103/ | * United Pacific Corporation and Consolidated Subsidiaries, United Pacific Insurance Company, Pacific Northwest Company, United General Company, Ferris & Hardgrove, Inc., United National Corporation, and Cascade Insurance Company, Petitioners, v. Commissioner of Internal Revenue, RespondentUnited Pacific Corp. v. Commi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606104/ | JAY N. DARLING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Darling v. CommissionerDocket No. 6302.United States Board of Tax Appeals4 B.T.A. 499; 1926 BTA LEXIS 2261; July 29, 1926, Decided *2261 1. Upon the evidence, held, that the value of 50 shares of stock, received in 1923 as compensation for se... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606107/ | Spencer, White & Prentis, Inc. v. Commissioner.Spencer, White & Prentis, Inc. v. CommissionerDocket No. 108431.United States Tax Court1943 Tax Ct. Memo LEXIS 243; 2 T.C.M. (CCH) 320; T.C.M. (RIA) 43306; June 21, 1943*243 Edgar A. B. Spencer, Esq., 60 E. 42nd St., New York City, and Thomas P. Morrissey, Esq., for the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606108/ | ESTATE OF ALGERINE ALLEN SMITH, DECEASED, JAMES ALLEN SMITH, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Smith v. CommissionerNo. 19200-94; No. 3975-95United States Tax Court115 T.C. 342; 2000 U.S. Tax Ct. LEXIS 75; 115 T.C. No. 27; October 18, 2000, Filed *75 An appropriate order wil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606110/ | GRACE WHITNEY HOFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hoff v. CommissionerDocket No. 31271.United States Board of Tax Appeals20 B.T.A. 86; 1930 BTA LEXIS 2204; June 16, 1930, Promulgated *2204 1. Following Corliss v. Bowers,281 U.S. 376">281 U.S. 376, the settlor of a trust who may by its te... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606111/ | YOLANDE V. PERKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Perkins v. CommissionerDocket No. 89905.United States Board of Tax Appeals38 B.T.A. 189; 1938 BTA LEXIS 898; July 28, 1938, Promulgated *898 Income of a trust payable by its terms to the taxpayer until the grantor's children reached twenty... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606112/ | Marriner S. Eccles, Petitioner, v. Commissioner of Internal Revenue, RespondentEccles v. CommissionerDocket No. 32823United States Tax Court19 T.C. 1049; 1953 U.S. Tax Ct. LEXIS 222; March 11, 1953, Promulgated *222 Decision will be entered for the petitioner. Where the petitioner was divorced under an interlocutory d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606114/ | Raymond A. Hall v. Commissioner.Hall v. CommissionerDocket No. 18237.United States Tax Court1951 Tax Ct. Memo LEXIS 182; 10 T.C.M. (CCH) 599; T.C.M. (RIA) 51194; June 25, 1951*182 Petitioner and Arthur A. Keil were principal stockholder-officers in a wholesale jewelry corporation, each owning 50 per cent. Keil became ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606115/ | Corn Belt Hatcheries of Arkansas, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentCorn Belt Hatcheries, Inc. v. CommissionerDocket No. 108-68United States Tax Court52 T.C. 636; 1969 U.S. Tax Ct. LEXIS 93; July 14, 1969, Filed *93 Decision will be entered for the petitioner. Shortly after the enactment ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606119/ | Omaha Aircraft Leasing Co., Petitioner v. Commissioner of Internal Revenue, RespondentOmaha Aircraft Leasing Co. v. CommissionerDocket No. 1437-78United States Tax Court74 T.C. 251; 1980 U.S. Tax Ct. LEXIS 137; May 13, 1980, Filed *137 Decision will be entered for the respondent. Petitioner, a finance company, had in ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606120/ | San Gabriel Valley Dump, Inc. v. Commissioner.San Gabriel Valley Dump, Inc. v. CommissionerDocket No. 1708-66.United States Tax CourtT.C. Memo 1968-134; 1968 Tax Ct. Memo LEXIS 162; 27 T.C.M. (CCH) 652; T.C.M. (RIA) 68134; June 27, 1968, Filed *162 Austin H. Peck, Jr., Seventeenth Floor, 615 S. Flower St., Los Angeles... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606126/ | GABRIEL J. BAPTISTE, JR., TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RICHARD M. BAPTISTE, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaptiste v. CommissionerDocket Nos. 383-90, 384-901United States Tax Court100 T.C. 252; 1993 U.S. Tax Ct. LEXIS 16; 100 T.C. No. 16... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606127/ | Aaron L. Kolom and Serita Kolom, Petitioners v. Commissioner of Internal Revenue, RespondentKolom v. Comm'rDocket No. 5699-76 United States Tax Court71 T.C. 235; 1978 U.S. Tax Ct. LEXIS 26; November 21, 1978*26 Decision will be entered for the respondent. Held, for purposes of the minimum tax provisions of secs. 56 an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606129/ | MARY CHENEY DAVIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Davis v. CommissionerDocket No. 20324.United States Board of Tax Appeals16 B.T.A. 65; 1929 BTA LEXIS 2649; April 18, 1929, Promulgated *2649 LOSS - DAMAGE BY STORM. - The extent of the loss sustained by petitioner in 1921 by reason of damag... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606131/ | Edward H. Ellis, Inc. v. Commissioner.Edward H. Ellis, Inc. v. CommissionerDocket No. 111814.United States Tax Court1943 Tax Ct. Memo LEXIS 332; 1 T.C.M. (CCH) 995; T.C.M. (RIA) 43199; April 29, 1943*332 Reasonable rates of depreciation on machinery determined. Reasonable salary for petitioner's president fixed. Lynw... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606132/ | Anthony Granata and Carol Granata v. Commissioner.Granata v. CommissionerDocket No. 1908-62.United States Tax CourtT.C. Memo 1963-309; 1963 Tax Ct. Memo LEXIS 38; 22 T.C.M. (CCH) 1627; T.C.M. (RIA) 63309; November 21, 1963Louis R. Mayer, for the petitioners. *39 Clarence C. Roby, for the respondent. SCOTT Memorandum ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606133/ | Botwinik Brothers of Mass., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentBotwinik Bros. of Mass., Inc. v. CommissionerDocket No. 93775United States Tax Court39 T.C. 988; 1963 U.S. Tax Ct. LEXIS 174; March 22, 1963, Filed *174 Decision will be entered under Rule 50. 1. V.G., a minority stockholder i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606139/ | JAMES BUILDING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.James Bldg. Co. v. CommissionerDocket No. 36134.United States Board of Tax Appeals22 B.T.A. 658; 1931 BTA LEXIS 2092; March 10, 1931, Promulgated *2092 Value of certain leaseholds for purposes of computing depreciation and exhaustion, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606140/ | Bertha M. Rodgers, Petitioner, v. Commissioner of Internal Revenue, RespondentRodgers v. CommissionerDocket No. 51347United States Tax Court25 T.C. 254; 1955 U.S. Tax Ct. LEXIS 46; November 18, 1955, Filed *46 Decision will be entered under Rule 50. Petitioner's husband suffered from generalized arteriosclerosis and t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606143/ | J. H. HULME, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hulme v. CommissionerDocket No. 11027.United States Board of Tax Appeals9 B.T.A. 31; 1927 BTA LEXIS 2678; November 10, 1927, Promulgated *2678 Deductions for losses alleged to have been sustained during the taxable year allowed in part and denied... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606144/ | SPRINT CORPORATION AND SUBSIDIARIES, F.K.A. UNITED TELECOMMUNICATIONS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSprint Corp. v. CommissionerDocket No. 13159-94United States Tax Court108 T.C. 384; 1997 U.S. Tax Ct. LEXIS 17; 108 T.C. No. 19; April 30, 1997, Filed *17 Decision will be entered unde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606148/ | Estate of Walter O. Critchfield, Deceased, Central National Bank of Cleveland, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentCritchfield v. CommissionerDocket No. 57975United States Tax Court32 T.C. 844; 1959 U.S. Tax Ct. LEXIS 134; June 30, 1959, Filed *134 Decision will be entered for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606150/ | General American Life Insurance Company, Petitioner, v. Commissioner of Internal Revenue, RespondentGeneral American Life Ins. Co. v. CommissionerDocket No. 53957United States Tax Court25 T.C. 1265; 1956 U.S. Tax Ct. LEXIS 239; 5 Oil & Gas Rep. 867; March 16, 1956, Filed *239 Decision will be entered under Rule 50. He... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606151/ | CHARVETTE MANN-HOWARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMann-Howard v. CommissionerDocket No. 3385-91United States Tax CourtT.C. Memo 1992-537; 1992 Tax Ct. Memo LEXIS 560; 64 T.C.M. (CCH) 717; September 14, 1992, Filed *560 P's now deceased husband (H), with whom she filed joint returns for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606152/ | Bloomington Transmission Services, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentBloomington Transmission Services, Inc. v. CommissionerDocket Nos. 13368-85, 39141-85United States Tax Court87 T.C. 586; 1986 U.S. Tax Ct. LEXIS 56; 87 T.C. No. 32; September 4, 1986, Filed *56 P, an Illinois corporation... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/800550/ | UNITED STATES, Appellee
v.
Michael D. STEWART, Airman First Class
U.S. Air Force, Appellant
No. 05-0381
Crim. App. No. 35188
United States Court of Appeals for the Armed F... | 01-04-2023 | 05-20-2012 |
https://www.courtlistener.com/api/rest/v3/opinions/4606158/ | DAVIS REGULATOR COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Davis Regulator Co. v. CommissionerDocket No. 72667.United States Board of Tax Appeals36 B.T.A. 437; 1937 BTA LEXIS 714; August 6, 1937, Promulgated *714 1. For many years petitioner had carried on a manufacturing business in a build... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606212/ | Gussow, Kahn & Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentGussow, Kahn & Co. v. CommissionerDocket No. 16970United States Tax Court13 T.C. 580; 1949 U.S. Tax Ct. LEXIS 61; October 19, 1949, Promulgated *61 Decision will be entered under Rule 50. Petitioner during 1943 and 1944 advanced to it... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/6113038/ | Case: 20-60081 Document: 00516181718 Page: 1 Date Filed: 01/26/2022
REVISED 1/26/2022
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/4606159/ | FRANK J. STAPLETON AND DIANE L. STAPLETON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStapleton v. CommissionerDocket Nos. 11875-84, 11876-84.United States Tax CourtT.C. Memo 1986-557; 1986 Tax Ct. Memo LEXIS 52; 52 T.C.M. (CCH) 1051; T.C.M. (RIA) 86557; November 20, 1986. *52 During the taxable years... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606160/ | JOHN FEINBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFeinberg v. CommissionerDocket No. 6073-77.United States Tax CourtT.C. Memo 1979-245; 1979 Tax Ct. Memo LEXIS 281; 38 T.C.M. (CCH) 971; T.C.M. (RIA) 79245; June 26, 1979, Filed *281 Held, petitioner had additional, unreported income in 1973. Held... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606163/ | RUSSELL E. DUKE AND CHRISTINE E. DUKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RUSSELL E. DUKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDuke v. CommissionerDocket Nos. 765-79, 10362-79.United States Tax CourtT.C. Memo 1982-55; 1982 Tax Ct. Memo LEXIS 690; 43 T.C.M. (CCH) 462; T.C.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606164/ | Liberty City Development Corporation v. Commissioner.Liberty City Dev. Corp. v. CommissionerDocket No. 18028.United States Tax Court1950 Tax Ct. Memo LEXIS 215; 9 T.C.M. (CCH) 347; T.C.M. (RIA) 50104; April 19, 1950*215 Harry G. Taylor, Esq., Alfred I. DU Pont Bldg., Miami, Fla., for the petitioner. E. L. Potter, Esq.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606165/ | Havens Structural Steel Co., Petitioner, v. Commissioner of Internal Revenue, RespondentHavens Structural Steel Co. v. CommissionerDocket No. 28634United States Tax Court30 T.C. 1121; 1958 U.S. Tax Ct. LEXIS 97; August 21, 1958, Filed *97 Decision will be entered under Rule 50. Held, that assuming (but not deciding) t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606167/ | Norman Petty and Violet Petty, Petitioners, v. Commissioner of Internal Revenue, RespondentPetty v. CommissionerDocket No. 94981United States Tax Court40 T.C. 521; 1963 U.S. Tax Ct. LEXIS 98; June 14, 1963, Filed *98 Decision will be entered under Rule 50. Petitioner Norman Petty transferred his own promissory note to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606169/ | KATE M. SIMON, BY HER AGENT, ALEXANDER B. SIMON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Simon v. CommissionerDocket No. 9993.United States Board of Tax Appeals10 B.T.A. 1186; 1928 BTA LEXIS 3942; March 6, 1928, Promulgated *3942 Deductions by trustees from interest received on bonds purchased with... | 01-04-2023 | 11-20-2020 |
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