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https://www.courtlistener.com/api/rest/v3/opinions/4606170/ | PRYOR AND LOCKHART DEVELOPMENT COMPANY, BY RALPH J. PRYOR, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pryor & Lockhart Dev. Co. v. CommissionerDocket Nos. 38872, 45668, 51326.United States Board of Tax Appeals26 B.T.A. 1054; 1932 BTA LEXIS 1197; September 29, 1932, promulgated *1197 The petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606172/ | Ralph Ellstrom, et al. 1 v. Commissioner. Ellstrom v. CommissionerDocket Nos. 42353-42356.United States Tax CourtT.C. Memo 1955-91; 1955 Tax Ct. Memo LEXIS 247; 14 T.C.M. (CCH) 312; T.C.M. (RIA) 55091; April 18, 1955Edgar W. Pugh, Esq., 3353 Penobscot Building, Detroit, Mich., for the petitioners. Robert J. Fetterman, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606173/ | John R. Thistlethwaite and Patricia N. Thistlethwaite v. Commissioner.Thistlethwaite v. CommissionerDocket Nos. 304-63, 914-65.United States Tax CourtT.C. Memo 1966-30; 1966 Tax Ct. Memo LEXIS 251; 25 T.C.M. (CCH) 193; T.C.M. (RIA) 66030; February 15, 1966*251 Withdrawal of funds from a corporation by its president an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606174/ | LAWRENCE B. JOHNSON and ARDITH M. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket Nos. 7814-80, 8055-80.United States Tax CourtT.C. Memo 1983-479; 1983 Tax Ct. Memo LEXIS 308; 46 T.C.M. (CCH) 1084; T.C.M. (RIA) 83479; August 15, 1983. Brett F. Paulsen, for the petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606176/ | ELIE J. DUBAY and MARY DUBAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDubay v. CommissionerDocket No. 5195-77.United States Tax CourtT.C. Memo 1979-418; 1979 Tax Ct. Memo LEXIS 110; 39 T.C.M. (CCH) 309; T.C.M. (RIA) 79418; October 3, 1979, Filed Elie J. Dubay, pro se. Scott A. Taylor, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606177/ | Melrose Granite Company v. Commissioner.Melrose Granite Co. v. CommissionerDocket No. 75233.United States Tax CourtT.C. Memo 1961-197; 1961 Tax Ct. Memo LEXIS 152; 20 T.C.M. (CCH) 982; T.C.M. (RIA) 61197; June 30, 1961*152 Held, that the "commercially marketable mineral product" of the petitioner, an integrated granit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606178/ | COMMERCIAL LIQUIDATION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Commercial Liquidation Co. v. CommissionerDocket No. 14045.United States Board of Tax Appeals16 B.T.A. 559; 1929 BTA LEXIS 2566; May 14, 1929, Promulgated *2566 1. PERSONAL SERVICE CORPORATION. - Where the business and income of t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606179/ | MYRON G. SAMMONS AND DOROTHY SAMMONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSammons v. CommissionerDocket No. 21133-82.United States Tax CourtT.C. Memo 1986-318; 1986 Tax Ct. Memo LEXIS 292; 51 T.C.M. (CCH) 1568; T.C.M. (RIA) 86318; July 28, 1986; AFFIRMED IN PART AND REVERSED IN PART January 27, 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606181/ | Estate of Annie T. Stinchfield, Deceased v. Commissioner.Estate of Annie T. Stinchfield v. CommissionerDocket No. 2807.United States Tax Court1945 Tax Ct. Memo LEXIS 201; 4 T.C.M. (CCH) 511; T.C.M. (RIA) 45168; May 10, 1945*201 Hal. H. Smith, Esq., Ford Bldg., Detroit 26, Mich., and Alfred E. Lindbloom, Esq., for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606182/ | KENNETH B. MALLOY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMalloy v. CommissionerDocket No. 23617-83.United States Tax CourtT.C. Memo 1985-452; 1985 Tax Ct. Memo LEXIS 182; 50 T.C.M. (CCH) 925; T.C.M. (RIA) 85452; August 27, 1985. Kenneth B. Malloy, pro se. Johnathan J. Ono, for the respondent. *183 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606183/ | JAMES and MARY CROUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrouse v. CommissionerDocket No. 12076-79.United States Tax CourtT.C. Memo 1981-445; 1981 Tax Ct. Memo LEXIS 290; 42 T.C.M. (CCH) 799; T.C.M. (RIA) 81445; August 24, 1981James and Mary Crouse, pro se. Rose A. Mendes, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606184/ | Irving Wenig v. Commissioner.Wenig v. CommissionerDocket No. 9857.United States Tax Court1947 Tax Ct. Memo LEXIS 5; 6 T.C.M. (CCH) 1340; T.C.M. (RIA) 47338; December 26, 1947*5 On the evidence, held, petitioner and his wife were not engaged in business in the taxable year as a partnership recognizable for tax purposes... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606186/ | CARL P. DENNETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARIE G. DENNETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dennett v. CommissionerDocket Nos. 71858, 72023.United States Board of Tax Appeals30 B.T.A. 49; 1934 BTA LEXIS 1374; March 13, 1934, Promulgated *1374 1. In 1930... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606189/ | JAMES E. LOCKWOOD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLockwood v. CommissionerDocket No. 9712-80.United States Tax CourtT.C. Memo 1981-243; 1981 Tax Ct. Memo LEXIS 501; 41 T.C.M. (CCH) 1511; T.C.M. (RIA) 81243; May 19, 1981. James E. Lockwood, pro se. Michael N. Gendelman, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606191/ | OSGOOD LAND AND LIVESTOCK COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Osgood Land & Livestock Co. v. CommissionerDocket No. 31153.United States Board of Tax Appeals22 B.T.A. 387; 1931 BTA LEXIS 2129; February 26, 1931, Promulgated *2129 1. March 1, 1913, fair market value of land determined. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606192/ | LEONARD MARX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Marx v. CommissionerDocket No. 106238.United States Board of Tax Appeals47 B.T.A. 204; 1942 BTA LEXIS 718; June 26, 1942, Promulgated *718 Petitioner was the beneficiary of one-third of the income from a trust under his father's will which provi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606194/ | Arlington F. Brown, Transferee, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentBrown v. CommissionerDocket Nos. 45014, 45015, 45016, 45017United States Tax Court24 T.C. 256; 1955 U.S. Tax Ct. LEXIS 184; 24 T.C. No. 30; May 24, 1955, Filed *184 Decisions will be entered under Rule 50. 1. Charles ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653671/ | IN THE SUPREME COURT OF THE STATE OF KANSAS
No. 120,033
In the Matter of the Estate of THELMA J. TAYLOR.
SYLLABUS BY THE COURT
1.
When interpreting a statute, the fundamental rule to which all others a... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4606197/ | APPEAL OF ALBIA BOX & PAPER COMPANY.Albia Box & Paper Co. v. CommissionerDocket No. 1907.United States Board of Tax Appeals4 B.T.A. 1184; 1926 BTA LEXIS 2047; September 29, 1926, Decided *2047 Depreciation charges made on the books of the petitioner prior to 1917 for a series of years on a systematic basis, will not, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606198/ | EDWARD L. BASS and NORMA KAYE BASS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBass v. CommissionerDocket No. 2481-87.United States Tax CourtT.C. Memo 1988-591; 1988 Tax Ct. Memo LEXIS 620; 56 T.C.M. (CCH) 975; T.C.M. (RIA) 88591; December 28, 1988; As amended January 13, 1989 Edward L. Bass and Norma K... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606199/ | W. D. HOLBROOK AND BETTY K. HOLBROOK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent M. D. CHILDERS, JR., AND M. H. CHILDERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHolbrook v. CommissionerDocket Nos. 579-73 and 5710-73.United States Tax CourtT.C. Memo 1975-294; 1975 Tax Ct. Memo LEXIS ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4337914/ | PAUL J. TWARAGOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTwaragowski v. Comm'rNo. 19838-08SUnited States Tax CourtT.C. Summary Opinion 2009-192; 2009 Tax Ct. Summary LEXIS 193; December 15, 2009., FiledPURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT ... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4606200/ | WALTER F. HENNINGSEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Henningsen v. Commissioner (A)Docket Nos. 56668, 62845.United States Board of Tax Appeals30 B.T.A. 301; 1934 BTA LEXIS 1345; April 4, 1934, Promulgated *1345 Petitioner contracted to purchase corporate stock, pledging the stock with the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606201/ | Watkins Patents, Inc. v. Commissioner.Watkins Patents, Inc. v. CommissionerDocket No. 24559.United States Tax Court1950 Tax Ct. Memo LEXIS 25; 9 T.C.M. (CCH) 1106; T.C.M. (RIA) 50297; November 30, 1950*25 Since its organization in 1940, petitioner relied upon a well experienced and reputable accountant to prepare its ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606202/ | FRED M. BURG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurg v. CommissionerDocket No. 23131-88United States Tax CourtT.C. Memo 1989-624; 1989 Tax Ct. Memo LEXIS 623; 58 T.C.M. (CCH) 728; T.C.M. (RIA) 89624; November 20, 1989*623 P was employed by Bell Labs as a systems engineer. P received two cash aw... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606203/ | Ernest F. Becher, Petitioner, v. Commissioner of Internal Revenue, Respondent. Chester H. Kent, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of Howard I. Doremus, Deceased, Lois S. Doremus, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of Albert K. Lee, Decease... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606204/ | CHRISTOS COUTSOUBELIS AND FRANCES COUTSOUBELIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCoutsoubelis v. CommissionerDocket No. 8412-91United States Tax CourtT.C. Memo 1993-457; 1993 Tax Ct. Memo LEXIS 465; 66 T.C.M. (CCH) 934; September 29, 1993, Filed *465 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606205/ | JOSEPH H. BROMLEY, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES S. BROMLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HENRY S. BROMLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN BROMLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDEN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606206/ | Benj. F. Miller v. Commissioner.Miller v. CommissionerDocket No. 3069.United States Tax Court1944 Tax Ct. Memo LEXIS 292; 3 T.C.M. (CCH) 335; T.C.M. (RIA) 44118; April 10, 1944*292 Wallace C. Magathan, Esq., and S. L. McCormick, Esq., for the petitioner. W. W. Kerr, Esq., for the respondent. HARRON Memorandum Finding... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606207/ | Albert Schoenberg v. Commissioner.Schoenberg v. CommissionerDocket No. 78273.United States Tax CourtT.C. Memo 1961-235; 1961 Tax Ct. Memo LEXIS 114; 20 T.C.M. (CCH) 1153; T.C.M. (RIA) 61235; August 21, 1961*114 V. E. Phillips, Esq., Home Savings Bldg., Kansas City, Mo., for the petitioner. William T. Holloran, Esq., f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606208/ | BADI ZOHOURY and WILMA J. ZOHOURY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentZohoury v. CommissionerDocket No. 11566-80.United States Tax CourtT.C. Memo 1981-297; 1981 Tax Ct. Memo LEXIS 449; 42 T.C.M. (CCH) 96; T.C.M. (RIA) 81297; June 17, 1981. Fred A. Foley, for the petitioners. James R. Rich, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606213/ | T. G. WILSFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilsford v. CommissionerDocket No. 3853.United States Board of Tax Appeals6 B.T.A. 813; 1927 BTA LEXIS 3401; April 13, 1927, Promulgated *3401 1. The evidence does not establish the right of the petitioner to deduct the entire amount of the o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606214/ | KATHLEEN A. VINATIERI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVinatieri v. Comm'rNo. 15895-08LUnited States Tax Court133 T.C. 392; 2009 U.S. Tax Ct. LEXIS 36; 133 T.C. No. 16; December 21, 2009, Filed*36 R issued P a notice of intent to levy to collect P's unpaid Federal income taxes for 2002. P time... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606215/ | DAVID B. ROBERTS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Roberts v. CommissionerDocket Nos. 22483, 24527.United States Board of Tax Appeals19 B.T.A. 351; 1930 BTA LEXIS 2413; March 21, 1930, Promulgated *2413 Held that the cash paid for stock was its entire purchase price and that no part of the pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606216/ | BEVERLY E. DOYLE AND SAVILLA J. DOYLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDoyle v. CommissionerDocket Nos. 37124-86; 27369-87United States Tax CourtT.C. Memo 1989-465; 1989 Tax Ct. Memo LEXIS 465; 57 T.C.M. (CCH) 1441; T.C.M. (RIA) 89465; August 29, 1989; As corrected September 6, 1989 Steven M.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606217/ | GEORGE W. KING AND LILLIAN KING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKing v. CommissionerDocket No. 39918-87United States Tax CourtT.C. Memo 1992-465; 1992 Tax Ct. Memo LEXIS 488; 64 T.C.M. (CCH) 519; August 18, 1992, Filed *488 Decision will be entered for respondent. For Petitioner: Mark L. G... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606218/ | LANGWELL REAL ESTATE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Langwell Real Estate Corp. v. CommissionerDocket No. 23758.United States Board of Tax Appeals17 B.T.A. 196; 1929 BTA LEXIS 2336; September 10, 1929, Promulgated *2336 Under the circumstances of the case, an agreement to cance... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606219/ | W. Lawrence Oliver, W. Lawrence Oliver and Hazel P. Oliver v. Commissioner.Oliver v. CommissionerDocket No. 3140-63.United States Tax CourtT.C. Memo 1965-83; 1965 Tax Ct. Memo LEXIS 243; 24 T.C.M. (CCH) 438; T.C.M. (RIA) 65083; April 7, 1965*243 Deductions: Medical expenses: Special additions to house: Cost: Fact find... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606220/ | DWIGHT C. WHEELER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wheeler v. CommissionerDocket No. 71338.United States Board of Tax Appeals32 B.T.A. 909; 1935 BTA LEXIS 877; July 9, 1935, Promulgated *877 The sale by the petitioner of certain shares of stock in December 1930 at less than cost, followed b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606221/ | Nella Beth Alexander v. Commissioner. Robert Alexander v. Commissioner.Alexander v. CommissionerDocket Nos. 16478, 16479, 18869, 18870.United States Tax Court1950 Tax Ct. Memo LEXIS 271; 9 T.C.M. (CCH) 115; T.C.M. (RIA) 50040; February 21, 1950Arthur Glover, Esq., and Walter G. Russell, C.P.A., Amarillo Bldg., Amarillo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606222/ | W. P. Ison and Lucille Ison v. Commissioner.Ison v. CommissionerDocket No. 154-62.United States Tax CourtT.C. Memo 1963-308; 1963 Tax Ct. Memo LEXIS 37; 22 T.C.M. (CCH) 1620; T.C.M. (RIA) 63308; November 21, 1963Carl E. McAfee, Norton, Va., for the petitioners. Conley G. Wilkerson, for the respondent. KERN Memorandum ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606224/ | C. L. HUNT, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hunt v. CommissionerDocket Nos 758-85, 759-85; 760-85, 761-85; 762-85, 763-85; 10239-87; 10240-87United States Tax CourtT.C. Memo 1989-335; 1989 Tax Ct. Memo LEXIS 439; 57 T.C.M. (CCH) 919; T.C.M. (RIA) 89335; July 13, 1989; As corrected ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606225/ | E. H. Sheldon and Company, a Michigan Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentE. H. Sheldon & Co. v. CommissionerDocket No. 28317United States Tax Court19 T.C. 481; 1952 U.S. Tax Ct. LEXIS 16; December 18, 1952, Promulgated *16 Decision will be entered under Rule 50. 1. Deduction -- Acc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606226/ | CARL A. AND VIRGINIA CHARLES, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentCharles v. CommissionerDocket No. 16858-89United States Tax CourtT.C. Memo 1991-635; 1991 Tax Ct. Memo LEXIS 683; 62 T.C.M. (CCH) 1582; T.C.M. (RIA) 91635; December 23, 1991, Filed *683 Decision will be entered under Rule 155. Pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606227/ | JOHN H. HORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hord v. CommissionerDocket No. 61765.United States Board of Tax Appeals33 B.T.A. 342; 1935 BTA LEXIS 768; October 30, 1935, Promulgated *768 1. Where, under the laws of Ohio, testamentary trustees made a return for taxation of personal property... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606228/ | EDUARDO CEPEDA AND MARTA I. CEPEDA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EDUARDO CEPEDA, M.D., P.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCepeda v. CommissionerDocket Nos. 298-92, 299-92United States Tax CourtT.C. Memo 1994-62; 1994 Tax Ct. Memo LEXIS 63; 67 T.C.M. (CCH) 218... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606229/ | DANIEL C. POE AND AGNES E. POE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPoe v. CommissionerDocket No. 14517-81.United States Tax CourtT.C. Memo 1983-312; 1983 Tax Ct. Memo LEXIS 467; 46 T.C.M. (CCH) 316; T.C.M. (RIA) 83312; June 6, 1983. *467 Held: Summary judgment granted for respondent where petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606230/ | EARNEST A. McKNIGHT, SR. and CONSTANCE E. McKNIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcKnight v. CommissionerDocket No. 4628-90United States Tax CourtT.C. Memo 1992-241; 1992 Tax Ct. Memo LEXIS 270; 63 T.C.M. (CCH) 2853; April 23, 1992, Filed *270 Decision will be entered under Rule 155. Ear... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606231/ | GULF, MOBILE & NORTHERN RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JACKSON & EASTERN RAILWAY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MERIDIAN & MEMPHIS RAILWAY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gulf, Mobile & N. R.R. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606232/ | Jesse Hartman and Dorothy S. Hartman, Petitioners, v. Commissioner of Internal Revenue, RespondentHartman v. CommissionerDocket No. 65826United States Tax Court34 T.C. 1085; 1960 U.S. Tax Ct. LEXIS 70; September 22, 1960, Filed *70 Decision will be entered for the respondent. Two wholly owned corporations were each av... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606234/ | DREXEL PARK PHARMACY, INC. ET A. 1, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Drexel Park Pharmacy, Inc. v. CommissionerDocket Nos. 7713-76; 7715-76; 7714-76; 7716-76.United States Tax CourtT.C. Memo 1979-518; 1979 Tax Ct. Memo LEXIS 1; 39 T.C.M. (CCH) 788; T.C.M. (RIA) 79518; December 31, 1979, Filed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606236/ | Gerald R. Redding and Dorothy M. Redding, Petitioners v. Commissioner of Internal Revenue, Respondent; Thomas W. Moses and Anne M. Moses, Petitioners v. Commissioner of Internal Revenue, RespondentRedding v. CommissionerDocket Nos. 5174-75, 5176-75United States Tax Court71 T.C. 597; 1979 U.S. Tax Ct. LEXIS 192; January... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606237/ | Defiance Lumber Company v. Commissioner.Defiance Lumber Co. v. CommissionerDocket No. 34067.United States Tax Court1953 Tax Ct. Memo LEXIS 180; 12 T.C.M. (CCH) 808; T.C.M. (RIA) 53246; July 8, 1953*180 Held: That the petitioner did not accumulate its earnings or profits beyond the reasonable needs of its business and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606238/ | FRED W. WENZEL AND MARY WENZEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWenzel v. CommissionerDocket No. 29466-88United States Tax CourtT.C. Memo 1991-166; 1991 Tax Ct. Memo LEXIS 185; 61 T.C.M. (CCH) 2396; T.C.M. (RIA) 91166; April 10, 1991, Filed *185 Decision will be entered for the respondent. I... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606239/ | Estate of Abraham L. Stoumen, Deceased, Mary Stoumen, Executrix v. Commissioner.Estate of Abraham L. Stoumen v. CommissionerDocket No. 26354.United States Tax Court1953 Tax Ct. Memo LEXIS 27; 12 T.C.M. (CCH) 1399; T.C.M. (RIA) 53399; December 10, 1953*27 Jules I. Whitman, Esq., for the respondent. LEMIRE Memorandum F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606240/ | Estate of Ward T. McWhorter, Deceased, Lynn Mabry and Clayton W. McWhorter, Co-Executors, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentEstate of McWhorter v. CommissionerDocket Nos. 6653-74, 6654-74, 6655-74United States Tax Court69 T.C. 650; 1978 U.S. Tax Ct. LEXIS 185; February 2, 1978, Filed ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606241/ | JOHN P. DILLON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dillon v. CommissionerDocket No. 10985.United States Board of Tax Appeals9 B.T.A. 177; 1927 BTA LEXIS 2656; November 18, 1927, Promulgated *2656 A payment made by a guarantor for relief from liability, past and future, under a guarantee contra... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606243/ | Aiken Industries, Inc. (Successor by Merger to Mechanical Products, Inc.), Petitioner v. Commissioner of Internal Revenue, RespondentAiken Industries, Inc. v. CommissionerDocket No. 292-69United States Tax Court56 T.C. 925; 1971 U.S. Tax Ct. LEXIS 88; August 5, 1971, Filed *88 Decision will be entered under Rule 50. H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606245/ | Athens Roller Mills v. Commissioner.Athens Roller Mills v. CommissionerDocket Nos. 436 P.T., 437 P.T.United States Tax Court1945 Tax Ct. Memo LEXIS 352; 4 T.C.M. (CCH) 62; T.C.M. (RIA) 45033; January 11, 1945George E. H. Goodner, Esq., for the petitioner. R. E. Maiden, Jr., Esq., and H. L. Spencer, Esq., for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606246/ | Margaret Thomas Powe v. Commissioner. William A. Powe v. Commissioner.Powe v. CommissionerDocket Nos. 5715-63 and 5716-63.United States Tax CourtT.C. Memo 1966-40; 1966 Tax Ct. Memo LEXIS 241; 25 T.C.M. (CCH) 218; T.C.M. (RIA) 66040; February 24, 1966deQuincy V. Sutton, 214 Dixie Towers, Meridian, Miss., for the petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606253/ | WESLEY G. ROGERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BASCOM H. ROGERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rogers v. CommissionerDocket Nos. 41894, 41895.United States Board of Tax Appeals25 B.T.A. 492; 1932 BTA LEXIS 1521; February 9, 1932, Promulgated *1521 Amounts ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606254/ | TOWERS AND SULLIVAN MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Towers & Sullivan Mfg. Co. v. CommissionerDocket No. 40508.United States Board of Tax Appeals25 B.T.A. 922; 1932 BTA LEXIS 1450; March 21, 1932 Promulgated *1450 Cancellation of an indebtedness held not to constitute... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/396618/ | 663 F.2d 1014
Martha J. MORRIS, Plaintiff-Appellant,v.Patricia Roberts HARRIS, Secretary of Health, Education andWelfare, Defendant-Appellee.
No. 80-1332.
United States Court of Appeals,Tenth Circuit.
Oct. 28, 1981.
William J. Arland, III, of David A. Grammer, Jr., P.A., Albuquerque, N.M., for plaintiff-appellant.
Ali... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4606255/ | Dorothy L. Sutherland, Petitioner, v. Commissioner of Internal Revenue, Respondent. John M. Sutherland and Dorothy L. Sutherland, Petitioners, v. Commissioner of Internal Revenue, RespondentSutherland v. CommissionerDocket Nos. 70179, 70186United States Tax Court32 T.C. 862; 1959 U.S. Tax Ct. LEXIS 136; June 30, 1959,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/577397/ | 956 F.2d 268
1992 Copr.L.Dec. P 26,880, RICO Bus.Disp.Guide 7969,21 U.S.P.Q.2d 2014
NOTICE: Sixth Circuit Rule 24(c) states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of t... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4606256/ | ESTATE OF THOMAS P. McHENRY, Deceased, JEANNE GRACE McHENRY, EXECUTRIX, and ESTATE OF MARY E. McHENRY, Deceased, JEANNE GRACE McHENRY, EXECUTRIX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of McHenry v. CommissionerDocket No. 8134-72.United States Tax CourtT.C. Memo 1974-306; 1974 Tax Ct. Memo LE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606258/ | Ray Shaban v. Commissioner.Shaban v. CommissionerDocket No. 32992.United States Tax Court1952 Tax Ct. Memo LEXIS 159; 11 T.C.M. (CCH) 682; T.C.M. (RIA) 52205; June 26, 1952*159 James V. Will, Esq., and John C. O'Donnell, Esq., for the petitioner. James F. Kennedy, Jr., Esq., for the respondent. MURDOCKMemorandum Find... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4337621/ | ROBERT E. CLAYTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentClayton v. Comm'rNo. 7531-06LUnited States Tax CourtT.C. Memo 2009-114; 2009 Tax Ct. Memo LEXIS 114; 97 T.C.M. (CCH) 1583; May 26, 2009., Filed*114 Robert E. Clayton, Pro se.Jeremy L. McPherson, for respondent.Jacobs, Julian I.JULIAN I. JACOBS... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4606259/ | Brighton Mills, Inc., Formerly Southern Brighton Mills, Petitioner, v. Commissioner of Internal Revenue, RespondentBrighton Mills, Inc. v. CommissionerDocket No. 8633United States Tax Court7 T.C. 819; 1946 U.S. Tax Ct. LEXIS 76; September 20, 1946, Promulgated *76 Decision will be entered for the respondent. Under the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606260/ | APPEAL OF WILLIAM HARRIS, JR.Harris v. CommissionerDocket No. 1538.United States Board of Tax Appeals2 B.T.A. 156; 1925 BTA LEXIS 2511; June 25, 1925, Decided Submitted June 1, 1925. *2511 The value, in excess of original cost, of the producing rights of plays acquired in 1918 and 1919 may not be used as the basis of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471336/ | In The
Court of Appeals
Sixth Appellate District of Texas at Texarkana
No. 06-19-00128-CR
JIMMY WAYNE CARR, Appellant
V.
THE STATE OF TEXAS, Appellee
On Appeal from the 6th District Court
Lamar County, T... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606261/ | Wayne D. Floeck v. Commissioner.Floeck v. CommissionerDocket No. 360-69 "SC".United States Tax CourtT.C. Memo 1969-176; 1969 Tax Ct. Memo LEXIS 118; 28 T.C.M. (CCH) 882; T.C.M. (RIA) 69176; August 28, 1969, Filed *118 Robert G. Turney, 3701 Kirby Dr., Houston, Tex., for the petitioner. Daniel A. Taylor, Jr., for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606263/ | Appeal of STIEGLITZ, TREIBER COMPANY, INC.Stieglitz, Treiber Co. v. CommissionerDocket No. 653.United States Board of Tax Appeals1 B.T.A. 452; 1925 BTA LEXIS 2926; January 30, 1925, decided Submitted January 14, 1925. *2926 Taxpayer had in 1923, an open account with a debtor of $29,489.08. Being satisfied on reasona... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606264/ | OLIVER B. KILROY and ALICE W. KILROY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKilroy v. CommissionerDocket No. 6015-76United States Tax CourtT.C. Memo 1980-489; 1980 Tax Ct. Memo LEXIS 98; 41 T.C.M. (CCH) 292; T.C.M. (RIA) 80489; 213 U.S.P.Q. (BNA) 429; October 28, 1980, Filed Fred Luyties, for the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606265/ | FARMERS' LOAN & TRUST CO., EXECUTOR, ESTATE OF JENNIE W. DELANO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farmers' Loan & Trust Co. v. CommissionerDocket No. 20178.United States Board of Tax Appeals19 B.T.A. 580; 1930 BTA LEXIS 2373; April 15, 1930, Promulgated *2373 The deduction under Revenue Act ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606266/ | APPEAL OF WILLIAMSON MILLING CO.Williamson Milling Co. v. CommissionerDocket No. 1042.United States Board of Tax Appeals5 B.T.A. 814; 1926 BTA LEXIS 2775; December 15, 1926, Promulgated *2775 1. The principal stockholders of the petitioner owned property used to produce power which was furnished the petitioner. Peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606268/ | SPORTWEAR HOSIERY MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sportwear Hosiery Mills v. CommissionerDocket No. 99254.United States Board of Tax Appeals44 B.T.A. 1026; 1941 BTA LEXIS 1243; July 17, 1941, Promulgated *1243 1. In 1936 the petitioner paid its secretary, who owned two-ninths of its... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606269/ | ROCCO DiPALMO and JOSEPHINE DiPALMO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDi Palmo v. CommissionerDocket No. 1647-78.United States Tax CourtT.C. Memo 1983-493; 1983 Tax Ct. Memo LEXIS 289; 46 T.C.M. (CCH) 1124; T.C.M. (RIA) 83493; August 17, 1983. Mary Ann Hagan, for the petitioners. Eugene J. W... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606270/ | CATHERINE LABRUM, ET AL., EXECUTORS, ESTATE OF THOMAS J. FOLEY, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.La Brum v. CommissionerDocket No. 67217.United States Board of Tax Appeals34 B.T.A. 258; 1936 BTA LEXIS 719; April 7, 1936, Promulgated *719 1. The Commissioner did not err in using, a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606271/ | Gabriel Olah and Edna Olah v. Commissioner.Olah v. CommissionerDocket No. 7270-70 SC.United States Tax CourtT.C. Memo 1971-256; 1971 Tax Ct. Memo LEXIS 75; 30 T.C.M. (CCH) 1106; T.C.M. (RIA) 71256; October 4, 1971, Filed. Gabriel Olah, pro se, 5028 Glendale St., Duluth, Minn. Richard J. Hunter, for the respondent. GU... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606273/ | KENNETH M. SNYDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSnyder v. CommissionerDocket No. 11667-81.United States Tax CourtT.C. Memo 1983-626; 1983 Tax Ct. Memo LEXIS 163; 47 T.C.M. (CCH) 12; T.C.M. (RIA) 83626; October 11, 1983. Kenneth M. Snyder, pro se. Ivan A. Gomez, for the respondent. RAUMME... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606274/ | Ralph A. Waugh v. Commissioner.Waugh v. CommissionerDocket No. 21116.United States Tax Court1950 Tax Ct. Memo LEXIS 143; 9 T.C.M. (CCH) 600; T.C.M. (RIA) 50175; July 19, 1950Robert Shaw, Esq., for the petitioner. William C. W. Haynes, Esq., for the respondent. TURNER Memorandum Findings of Fact and Opinion The respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606275/ | Arthur B. Surloff and Cheri Surloff, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentSurloff v. CommissionerDocket Nos. 7306-80, 7319-80, 7324-80, 7326-80, 7338-80, 7344-80, 7353-80, 7361-80, 7379-80, 16025-80, 18308-80, 19379-80, 19381-80, 8360-81, 22074-81, 22075-81United States Tax Court81 T.C. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606278/ | Northwestern Terra Cotta Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentNorthwestern Terra Cotta Corp. v. CommissionerDocket No. 67183United States Tax Court34 T.C. 886; 1960 U.S. Tax Ct. LEXIS 89; August 19, 1960, Filed *89 Decision will be entered for the respondent. Held, the corporate peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606279/ | Roger I. Goodman and Connie S. Goodman v. Commissioner.Goodman v. CommissionerDocket No. 4756-69SC.United States Tax CourtT.C. Memo 1970-122; 1970 Tax Ct. Memo LEXIS 238; 29 T.C.M. (CCH) 528; T.C.M. (RIA) 70122; May 21, 1970, Filed *238 Held, Petitioners' failure to prove that 700 pounds of suppositories, donated to a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606280/ | Estate of Blanchard Houston Stallworth, Sr., Deceased, B. H. Stallworth, Jr., and Daisy B. Stallworth, Executors 1 v. Commissioner. Estate of Stallworth v. CommissionerDocket No. 58140.United States Tax CourtT.C. Memo 1957-168; 1957 Tax Ct. Memo LEXIS 85; 16 T.C.M. (CCH) 741; T.C.M. (RIA) 57168; August 30, 1957Vincent ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606282/ | HAROLD A. CHAMBERLAIN and JANICE CHAMBERLAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChamberlain v. CommissionerDocket No. 22867-82.United States Tax CourtT.C. Memo 1987-20; 1987 Tax Ct. Memo LEXIS 20; 52 T.C.M. (CCH) 1348; T.C.M. (RIA) 87020; January 12, 1987. *20 In 1977, C, a cash basis taxpaye... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606283/ | Pernot Corporation, formerly Pernot and Rich, Inc., a California corporation v. Commissioner.Pernot Corp. v. CommissionerDocket No. 15179.United States Tax Court1949 Tax Ct. Memo LEXIS 109; 8 T.C.M. (CCH) 722; T.C.M. (RIA) 49203; August 16, 1949*109 In 1939 petitioner corporation made an assignment for the benefit of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606284/ | EMANUEL COHEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANK COHEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cohen v. CommissionerDocket Nos. 28318, 28319.United States Board of Tax Appeals20 B.T.A. 647; 1930 BTA LEXIS 2068; September 3, 1930, Promulgated *2068 1. It is not th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606285/ | W. Cleve Stokes, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentStokes v. CommissionerDocket Nos. 30929, 31148, 31657, 33800United States Tax Court22 T.C. 415; 1954 U.S. Tax Ct. LEXIS 196; May 27, 1954, Filed May 27, 1954, Filed *196 Decisions will be entered under Rule 50. 1. Held, that the def... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606287/ | Estate of Samuel Want, Deceased, Fannye M. Want, Executrix, and Estelle Want, Trustees and Transferees v. Commissioner.Estate of Want v. CommissionerDocket No. 36355.United States Tax CourtT.C. Memo 1961-182; 1961 Tax Ct. Memo LEXIS 173; 20 T.C.M. (CCH) 915; T.C.M. (RIA) 61182; June 16, 1961*173 George D. Webster, Esq... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606289/ | MARILYN L. NICHOLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNichols v. CommissionerDocket No. 30745-81.United States Tax CourtT.C. Memo 1984-91; 1984 Tax Ct. Memo LEXIS 584; 47 T.C.M. (CCH) 1156; T.C.M. (RIA) 84091; February 27, 1984. Marilyn L. Nichols, pro se. Mary E. Pierce, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606247/ | VICTOR AND CONNIE TRASATTI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTrasatti v. CommissionerDocket No. 12068-88United States Tax CourtT.C. Memo 1989-448; 1989 Tax Ct. Memo LEXIS 448; 57 T.C.M. (CCH) 1381; T.C.M. (RIA) 89448; August 22, 1989Michael Esposito, for the petitioners. John Comeau, for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606250/ | JOHN MILTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Milton v. CommissionerDocket No. 68344.United States Board of Tax Appeals33 B.T.A. 4; 1935 BTA LEXIS 816; September 10, 1935, Promulgated *816 Petitioner claimed and was allowed a loss resulting from liquidation of a corporation in 1929. In this... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606251/ | ESTATE OF GERTRUDE BUCKNELL DAY, FIDELITY-PHILADELPHIA TRUST COMPANY AND SAMUEL PRICE WETHERILL, TRUSTEES AND TRANSFEREES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF GERTRUDE BUCKNELL DAY, SAMUEL PRICE WETHERILL, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Day v. C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606252/ | INTERNATIONAL FLAVORS & FRAGRANCES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentInternational Flavors & Fragrances, Inc. v. CommissionerDocket No. 7768-70.United States Tax CourtT.C. Memo 1977-58; 1977 Tax Ct. Memo LEXIS 384; 36 T.C.M. (CCH) 260; T.C.M. (RIA) 770058; March 9, 1977, Filed *384 Held: ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653676/ | NOT DESIGNATED FOR PUBLICATION
Nos. 122,845
122,846
122,847
IN THE COURT OF APPEALS OF THE STATE OF KANSAS
STATE OF KANSAS,
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653677/ | NOT DESIGNATED FOR PUBLICATION
No. 122,814
IN THE COURT OF APPEALS OF THE STATE OF KANSAS
STATE OF KANSAS,
Appellee,
v.
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4606294/ | AMERICAN EXCHANGE SECURITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Exchange Sec. Corp. v. CommissionerDocket No. 56057.United States Board of Tax Appeals29 B.T.A. 41; 1933 BTA LEXIS 1009; September 20, 1933, Promulgated *1009 Although domestic corporations are liable to inco... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606295/ | THE LIQUIDATING COMPANY (FORMERLY STANDARD CREAMERIES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Liquidating Co. v. CommissionerDocket No. 60850.United States Board of Tax Appeals33 B.T.A. 1173; 1936 BTA LEXIS 771; February 25, 1936, Promulgated *771 1. The taxpayer exchanged substantially all... | 01-04-2023 | 11-20-2020 |
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