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https://www.courtlistener.com/api/rest/v3/opinions/4606418/ | WILLIAM H. HOUSER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHouser v. CommissionerDocket No. 18937-88United States Tax CourtT.C. Memo 1995-330; 1995 Tax Ct. Memo LEXIS 326; 70 T.C.M. (CCH) 131; July 24, 1995, Filed *326 Decision will be entered under Rule 155. P is a physician. P's accountant (W) cal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606421/ | The Empire Construction Company, Petitioner, v. Commissioner of Internal Revenue, RespondentEmpire Constr. Co. v. CommissionerDocket No. 52024United States Tax Court31 T.C. 857; 1959 U.S. Tax Ct. LEXIS 256; January 26, 1959, Filed *256 Decision will be entered for the respondent. 1. Although petitioner qualified for r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606424/ | LEONARD ALVIN & JULIE ANN BATES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBates v. CommissionerDocket No. 26460-83.United States Tax CourtT.C. Memo 1985-153; 1985 Tax Ct. Memo LEXIS 474; 49 T.C.M. (CCH) 1093; T.C.M. (RIA) 85153; April 1, 1985. *474 Held: Petitioner's employment as a steamfitter-welde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606425/ | ROBERT F. COLLINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCollins v. CommissionerDocket No. 4128-75United States Tax CourtT.C. Memo 1977-26; 1977 Tax Ct. Memo LEXIS 414; 36 T.C.M. (CCH) 125; T.C.M. (RIA) 770026; February 1, 1977, Filed *414 Held, Petitioner has failed to demonstrate that the debt in ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606427/ | Elizabeth G. MacDonald v. Commissioner. *Elizabeth G. MacDonald v. CommissionerDocket No. 6910.United States Tax Court1946 Tax Ct. Memo LEXIS 8; 5 T.C.M. (CCH) 1098; T.C.M. (RIA) 46290; December 24, 1946Robert J. Bird, Esq., and Robert H. Cook, Esq., for the petitioner. Clarence E. Price, Esq., for the respondent. HIL... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606428/ | WILLIAM S. ADAIR AND FLORENCE O. ADAIR, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Adair v. CommissionerDocket Nos. 3881-79, 9235-79, 22777-81, 22778-81.United States Tax CourtT.C. Memo 1985-392; 1985 Tax Ct. Memo LEXIS 238; 50 T.C.M. (CCH) 620; T.C.M. (RIA) 85392; August 6, 1985. *238 Held:... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606429/ | JUNIUS J. JOHNSON AND MALIA S. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket No. 47433-86.United States Tax CourtT.C. Memo 1988-177; 1988 Tax Ct. Memo LEXIS 205; 55 T.C.M. (CCH) 700; T.C.M. (RIA) 88177; April 26, 1988. Lewis J. Hubbard, for the respondent DINANMEMORA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606430/ | GENE G. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 25373-81.United States Tax CourtT.C. Memo 1985-366; 1985 Tax Ct. Memo LEXIS 276; 50 T.C.M. (CCH) 492; T.C.M. (RIA) 85366; July 22, 1985. *276 Held, S's rental of an A-frame house constituted an activity "not engage... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606432/ | APPEAL OF BLOSSBURG MERCANTILE CO.Blossburg Mercantile Co. v. CommissionerDocket No. 2880.United States Board of Tax Appeals4 B.T.A. 690; 1926 BTA LEXIS 2228; August 2, 1926, Decided *2228 The agreement or contract involved herein held to create a leasehold interest in land, and the value thereof should be included in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606433/ | ARROW COAL & ICE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. R. LENAHAN COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HANRAHAN BRICK & ICE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DWYER BROS. INCORPORATED, PETITIONER, v. COMMISSIONER OF I... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606434/ | Ralph W. Dorn v. Commissioner.Ralph W. Dorn v. CommissionerDocket No. 6253.United States Tax Court1947 Tax Ct. Memo LEXIS 143; 6 T.C.M. (CCH) 848; T.C.M. (RIA) 47198; July 11, 1947*143 Amounts of petitioner's gross income for each taxable year 1935 to 1942, inclusive, determined from the evidence. Held, that part of t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606435/ | Ethel C. Jackson, Petitioner v. Commissioner of Internal Revenue, RespondentJackson v. CommissionerDocket No. 8601-79United States Tax Court76 T.C. 696; 1981 U.S. Tax Ct. LEXIS 136; May 4, 1981, Filed *136 Decision will be entered for the respondent. Petitioner, a licensed real estate salesperson, sells real estate th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606437/ | DONALD MCDONALD, JR., ADMINISTRATOR OF THE ESTATE OF DONALD MCDONALD, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McDonald v. CommissionerDocket No. 27108.United States Board of Tax Appeals28 B.T.A. 64; 1933 BTA LEXIS 1187; May 11, 1933, Promulgated *1187 A taxpayer acquired stock from his daughte... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606438/ | Chicago and North Western Railway Company, Petitioner, v. Commissioner of Internal Revenue, RespondentChicago & N. W. R. Co. v. CommissionerDocket No. 37425United States Tax Court29 T.C. 989; 1958 U.S. Tax Ct. LEXIS 249; February 27, 1958, Filed *249 Decision will be entered under Rule 50. 1. Petitioner owned 93.66 pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606441/ | APPEAL OF JOHN A. WARD, EXECUTOR, ESTATE OF GEORGE DRUMMET.Ward v. CommissionerDocket No. 5202.United States Board of Tax Appeals3 B.T.A. 879; 1926 BTA LEXIS 2544; February 18, 1926, Decided Submitted December 11, 1925. *2544 Leon F. Cooper, Esq., for the taxpayer. J. Sterling Halstead, Esq., for the Commissioner. *... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606442/ | C. H. Becker, Petitioner, v. Commissioner of Internal Revenue, RespondentBecker v. CommissionerDocket No. 19750United States Tax Court14 T.C. 361; 1950 U.S. Tax Ct. LEXIS 259; March 3, 1950, Promulgated *259 Decision will be entered under Rule 50. 1. Annual "improvements," not received in cash, in petitioner's commiss... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606454/ | Automotive Bin Service Company, a Michigan corporation v. Commissioner.Automotive Bin Serv. Co. v. CommissionerDocket No. 34045.United States Tax Court1953 Tax Ct. Memo LEXIS 209; 12 T.C.M. (CCH) 689; T.C.M. (RIA) 53215; June 18, 1953Melvin S. Huffaker, Esq., 2766 Penobscot Building, Detroit, Mich., and Pell Hollingshe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606455/ | Charles W. Balthrope and Mary V. Balthrope v. Commissioner.Balthrope v. CommissionerDocket No. 93514.United States Tax CourtT.C. Memo 1964-31; 1964 Tax Ct. Memo LEXIS 305; 23 T.C.M. (CCH) 156; T.C.M. (RIA) 64031; February 11, 1964*305 1. Petitioners sold all of the stock of Radio KITE, Inc., in 1958 under two separate... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1949559/ | 505 F. Supp. 2d 1024 (2007)
UNITED STATES of America, Plaintiff,
v.
Michael MARTINEZ, Defendant.
No. CR 02-1055 JB.
United States District Court, D. New Mexico.
February 16, 2007.
*1025 David C. Iglesias, United States Attorney, J. Miles Hanisee, Assistant United States Attorney, Albuquerque, NM, for Plaintiff.
Susan B... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4606456/ | SWEDISH MISSION FRIENDS' AID ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Swedish Mission Friends' Aid Asso. v. CommissionerDocket No. 10890.United States Board of Tax Appeals12 B.T.A. 1152; 1928 BTA LEXIS 3394; July 5, 1928, Promulgated *3394 1. The petitioner is not entitled to exemption... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606457/ | Lester Brand and Mary Brand v. Commissioner.Brand v. CommissionerDocket No. 35271.United States Tax Court1953 Tax Ct. Memo LEXIS 389; 12 T.C.M. (CCH) 69; T.C.M. (RIA) 53029; January 30, 1953Lester Brand, for the petitioners. Michael J. Clare, Esq., for the respondent. TURNER Memorandum Findings of Fact and Opinion TUR... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606459/ | FRANCES R. LIPP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLipp v. CommissionerDocket No. 279-80.United States Tax CourtT.C. Memo 1981-337; 1981 Tax Ct. Memo LEXIS 409; 42 T.C.M. (CCH) 279; T.C.M. (RIA) 81337; June 29, 1981Frances R. Lipp, pro se. Karen A. Perez, for the respondent. NIMSMEMORANDUM FIN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606460/ | JOTHAM BIXBY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jotham Bixby Co. v. CommissionerDocket No. 15577.United States Board of Tax Appeals14 B.T.A. 144; 1928 BTA LEXIS 3018; November 13, 1928, Promulgated *3018 Invested capital of a corporation may not be reduced, in determining the extent to wh... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606462/ | WORD SPECIALTY MANUFACTURING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. T. T. WORD SUPPLY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Word Specialty Mfg. Corp. v. CommissionerDocket Nos. 68856, 68857.United States Board of Tax Appeals34 B.T.A. 974; 1936 BTA LEXIS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606464/ | H & R Distributing Co., Inc. v. Commissioner.H & R Distributing Co. v. CommissionerDocket No. 4463-71.United States Tax CourtT.C. Memo 1972-203; 1972 Tax Ct. Memo LEXIS 56; 31 T.C.M. (CCH) 1014; T.C.M. (RIA) 72203; September 19, 1972, Filed Tried in Frankfort, Kentucky. *56 Held: Petitoner acquired intangible assets ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606466/ | CHARLES HAVARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Havard v. CommissionerDocket No. 32841.United States Board of Tax Appeals19 B.T.A. 1270; 1930 BTA LEXIS 2231; May 29, 1930, Promulgated *2231 TRANSFEREES - LIMITATION UPON TIME OF ASSESSMENT. - The evidence shows that the notice of liability a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606467/ | Crane Company of Minnesota, Petitioner, v. Commissioner of Internal Revenue, RespondentCrane Co. of Minnesota v. CommissionerDocket No. 26262United States Tax Court25 T.C. 727; 1956 U.S. Tax Ct. LEXIS 297; January 17, 1956, Filed *297 Decision will be entered for the respondent. Petitioner is engaged in the sale at wh... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606468/ | ESTATE OF LOUISE N. SCHULZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schulz v. CommissionerDocket No. 19512.United States Board of Tax Appeals14 B.T.A. 419; 1928 BTA LEXIS 2978; November 21, 1928, Promulgated *2978 Respondent's valuation of stock for estate-tax purposes sustained for lack of evidenc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606469/ | Alfred I. duPont Testamentary Trust, The Florida National Bank of Jacksonville, Edward Ball, William B. Mills, J. C. Belin, T.S. Coldewey, W.L. Thornton, and Alfred D. Dent, Trustees, Petitioner v. Commissioner of Internal Revenue, RespondentDu Pont Testamentary Trust v. CommissionerDocket No. 330-72United States Tax C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606471/ | Kolker Bros., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentKolker Bros., Inc. v. CommissionerDocket No. 75949United States Tax Court35 T.C. 299; 1960 U.S. Tax Ct. LEXIS 21; November 21, 1960, Filed *21 Decision will be entered for the petitioner. Petitioner was incorporated for the purpose of deali... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606472/ | APPEAL OF PACIFIC COAST REDWOOD CO.Pacific Coast Redwood Co. v. CommissionerDocket No. 1847.United States Board of Tax Appeals5 B.T.A. 423; 1926 BTA LEXIS 2863; November 10, 1926, Decided *2863 1. Taxes and other expenses paid in carrying property over a period of years may not be capitalized and added to the cost. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606473/ | MARJORIE LIPE STACY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stacy v. CommissionerDocket No. 99420.United States Board of Tax Appeals43 B.T.A. 91; 1940 BTA LEXIS 851; December 13, 1940, Promulgated *851 Money paid upon the order of a surrogate by the guardian of the property of three infants to the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606474/ | ANITA GREEN and HOWARD GREEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreen v. CommissionerDocket No. 6195-73.United States Tax CourtT.C. Memo 1974-248; 1974 Tax Ct. Memo LEXIS 64; 33 T.C.M. (CCH) 1106; T.C.M. (RIA) 74248; September 23, 1974, Filed. Howard Green, pro se. Albert L. Sandlin, Jr., for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606476/ | Durbin Paper Stock Company, Incorporated, Petitioner v. Commissioner of Internal Revenue, RespondentDurbin Paper Stock Co. v. CommissionerDocket No. 8647-77United States Tax Court80 T.C. 252; 1983 U.S. Tax Ct. LEXIS 126; 80 T.C. No. 5; January 20, 1983, Filed *126 Decision will be entered under Rule 155. Respondent de... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606478/ | E. R. Wagner Manufacturing Co., Petitioner, v. Commissioner of Internal Revenue, RespondentE. R. Wagner Mfg. Co. v. CommissionerDocket No. 28488United States Tax Court18 T.C. 657; 1952 U.S. Tax Ct. LEXIS 155; June 25, 1952, Promulgated *155 Decision will be entered under Rule 50. Profit-Sharing Plan -- Exempt Trust --... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606480/ | Florida Hospital Trust Fund, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentFlorida Hosp. Trust Fund v. CommissionerDocket Nos. 2966-93X, 2967-93X, 2968-93XUnited States Tax Court103 T.C. 140; 1994 U.S. Tax Ct. LEXIS 53; 103 T.C. No. 10; August 4, 1994, Filed *53 Decisions will be entered for resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606481/ | Abraham Slifka v. Commissioner. Irving Slifka v. Commissioner.Slifka v. CommissionerDocket Nos. 17555, 17556.United States Tax Court1949 Tax Ct. Memo LEXIS 195; 8 T.C.M. (CCH) 431; T.C.M. (RIA) 49103; May 6, 1949*195 Abraham Slifka and Irving Slifka, pro se. William F. Evans, Esq., for the respondent. KERN Memorandu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606482/ | Husky Oil Company, Petitioner v. Commissioner of Internal Revenue, RespondentHusky Oil Co. v. CommissionerDocket No. 21433-81United States Tax Court83 T.C. 717; 1984 U.S. Tax Ct. LEXIS 14; 83 T.C. No. 41; November 23, 1984; As Amended December 18, 1984 November 23, 1984, Filed *14 Decision will be entered under Rule 15... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606483/ | JOHN DIXON MYERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMyers v. CommissionerDocket No. 8803-80.United States Tax CourtT.C. Memo 1981-722; 1981 Tax Ct. Memo LEXIS 17; 43 T.C.M. (CCH) 142; T.C.M. (RIA) 81722; December 23, 1981. John Dixon Myers, pro se. Larry L. Nameroff, for the respondent. DAWSO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606485/ | FULL SERVICE BEVERAGE COMPANY AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFull Serv. Beverage Co. v. CommissionerDocket Nos. 4330-92, 10526-92United States Tax CourtT.C. Memo 1995-126; 1995 Tax Ct. Memo LEXIS 129; 69 T.C.M. (CCH) 2221; March 27, 1995, Filed *129 Decision will be entered... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606486/ | FLOYD DOUGLAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDouglas v. CommissionerDocket No. 7652-77.United States Tax CourtT.C. Memo 1980-66; 1980 Tax Ct. Memo LEXIS 520; 39 T.C.M. (CCH) 1190; T.C.M. (RIA) 80066; March 6, 1980, Filed *520 Held: Respondent's deficiency determination sustained. Held furth... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606487/ | Munford, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentMunford, Inc. v. CommissionerDocket No. 13720-83United States Tax Court87 T.C. 463; 1986 U.S. Tax Ct. LEXIS 62; 87 T.C. No. 25; August 18, 1986, Filed *62 Decision will be entered under Rule 155. During its taxable year ended Dec. 30, 1976, petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606488/ | WILLIAM MERRIAM CRANE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crane v. CommissionerDocket No. 57713.United States Board of Tax Appeals27 B.T.A. 360; 1932 BTA LEXIS 1079; December 19, 1932, Promulgated *1079 In computing gain or loss on the sale in 1927 of real estate subject to an unexpired lease,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606445/ | CONTINENTAL BAKING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Continental Baking Corp. v. CommissionerDocket No. 61603.United States Board of Tax Appeals30 B.T.A. 354; 1934 BTA LEXIS 1340; April 11, 1934, Promulgated *1340 In July 1925 a domestic corporation keeping its accounts on the ac... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606446/ | MICHAEL M. GURDIN AND MARLENE GURDIN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Gurdin v. Comm'rDocket Nos. 3851-74, 4450-74, 4841-74, 4843-74, 5489-74, 5525-74, 5532-74, 5541-74, 5631-74, 5661-74, 5670-74, 5737-74, 7157-74, 8936-74, 8979-74, 1347-75, 2279-75, 2393-75, 2400-75, 4997-75, 5001... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606448/ | DANIEL BENDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBender v. CommissionerDocket No. 26641-81.United States Tax CourtT.C. Memo 1985-375; 1985 Tax Ct. Memo LEXIS 250; 50 T.C.M. (CCH) 538; T.C.M. (RIA) 85375; July 29, 1985. Woodford F. Rowland, for the petitioner (at trial). Jeffrey I. Margolis, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606450/ | APPEAL OF JOHNSTOWN BUILDING & LOAN ASSOCIATION.Johnstown Bldg. & Loan Ass'n. v. CommissionerDocket No. 2898.United States Board of Tax Appeals6 B.T.A. 463; 1927 BTA LEXIS 3495; March 12, 1927, Promulgated *3495 BUILDING AND LOAN ASSOCIATION. - A corporation organized under state building and loan association laws, whi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606451/ | RICHARD A. MACK and GLORIA J. MACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMack v. CommissionerDocket No. 309-75.United States Tax CourtT.C. Memo 1976-359; 1976 Tax Ct. Memo LEXIS 43; 35 T.C.M. (CCH) 1628; T.C.M. (RIA) 760359; November 29, 1976, Filed *43 Held, the useful life and basis of certain p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606492/ | ROBERT A. and BARBARA N. ROUMIGUIERE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoumiguiere v. CommissionerDocket No. 2979-79.United States Tax CourtT.C. Memo 1980-356; 1980 Tax Ct. Memo LEXIS 231; 40 T.C.M. (CCH) 1137; T.C.M. (RIA) 80356; September 3, 1980, Filed *232 Robert A. Roumiguiere, pro se. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606494/ | Janis Dimants, Jr., and Bozena Dimants v. Commissioner.Dimants v. CommissionerDocket No. 691-70 SC.United States Tax CourtT.C. Memo 1970-257; 1970 Tax Ct. Memo LEXIS 102; 29 T.C.M. (CCH) 1138; T.C.M. (RIA) 70257; September 3, 1970, Filed Janis Dimants, Jr., pro se, 2330 Innsbruck Pkwy., Columbia Heights, Minn., R. Burn... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606495/ | DANIEL & ALVINA TERRIBILE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTerribile v. CommissionerDocket No. 15115-79.United States Tax CourtT.C. Memo 1981-351; 1981 Tax Ct. Memo LEXIS 395; 42 T.C.M. (CCH) 336; T.C.M. (RIA) 81351; July 6, 1981*395 Daniel Terribile, pro se. Alan I. Appel, for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606496/ | Howard R. Moore v. Commissioner.Moore v. CommissionerDocket No. 40296.United States Tax Court1954 Tax Ct. Memo LEXIS 311; 13 T.C.M. (CCH) 65; T.C.M. (RIA) 54041; January 29, 1954*311 Dependency deductions for five minor children disallowed as to 1947 and 1948 but allowed for 1949 since petitioner contributed more than... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606497/ | The Buckeye Cereal Company v. Commissioner.Buckeye Cereal Co. v. CommissionerDocket No. 112589.United States Tax Court1943 Tax Ct. Memo LEXIS 209; 2 T.C.M. (CCH) 426; T.C.M. (RIA) 43328; July 5, 1943*209 Albert B. Arbaugh, Esq., 1200 Harter Bank Bldg., Canton, O., for the petitioner. Lawrence R. Bloomenthal, Esq., for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606499/ | RODERICK E. CARLSON AND JEANETTE S. CARLSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarlson v. CommissionerNo. 12068-99United States Tax Court116 T.C. 87; 2001 U.S. Tax Ct. LEXIS 9; 116 T.C. No. 9; February 23, 2001, Filed *9 Decision will be entered under Rule 155. Ps, husband and wife, purchased... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606500/ | ISAAC MICHAEL GREEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THOMAS HENRY SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Green v. CommissionerDocket Nos. 31293, 31294.United States Board of Tax Appeals26 B.T.A. 719; 1932 BTA LEXIS 1265; July 26, 1932, Promulgated *1265 1. The... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606502/ | Duane M. Traxler and Marion C. Traxler, Petitioners v. Commissioner of Internal Revenue, RespondentTraxler v. CommissionerDocket No. 5089-73United States Tax Court63 T.C. 534; 1975 U.S. Tax Ct. LEXIS 193; February 10, 1975, Filed *193 Held, a line date stamped on an envelope by the receiving Post Office for postal cont... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606504/ | THE SECOND NATIONAL BANK OF PHILADELPHIA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Second Nat'l Bank v. CommissionerDocket No. 76825.United States Board of Tax Appeals33 B.T.A. 750; 1935 BTA LEXIS 709; December 19, 1935, Promulgated *709 1. Defaulted bonds of debtors in receivership, owned by a nat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606506/ | Sunnyside Land Company, Inc. v. Commissioner.Sunnyside Land Co. v. CommissionerDocket No. 174.United States Tax Court1943 Tax Ct. Memo LEXIS 222; 2 T.C.M. (CCH) 347; T.C.M. (RIA) 43316; June 29, 1943*222 Robert J. Heberle, Esq., State Planters Bank Bldg., Richmond, Va., for the petitioner. Philip A. Bayer, Esq., for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606507/ | JIMMIE T. AND ETHEL D. BARNES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarnes v. CommissionerDocket No. 1545-71.United States Tax CourtT.C. Memo 1976-49; 1976 Tax Ct. Memo LEXIS 349; 35 T.C.M. (CCH) 225; T.C.M. (RIA) 760049; February 26, 1976 Filed Jimmie T. Barnes, pro se. 1Richard D. Hall, Jr., and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606508/ | Oren C. White, Petitioner, v. Commissioner of Internal Revenue, RespondentWhite v. CommissionerDocket No. 29474United States Tax Court18 T.C. 385; 1952 U.S. Tax Ct. LEXIS 188; May 22, 1952, Promulgated *188 Decision will be entered for the respondent. Petitioner and his wife owned a farm in Michigan as tenants by the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606554/ | Mark R. Harding and Audrey E. Harding, Petitioners, v. Commissioner of Internal Revenue, RespondentHarding v. CommissionerDocket No. 1589-65United States Tax Court46 T.C. 502; 1966 U.S. Tax Ct. LEXIS 75; July 18, 1966, Filed *75 Decision will be entered under Rule 50. Held, a loss sustained upon the sale of a personal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606511/ | REBECCA JANE VINCENT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVincent v. CommissionerDocket No. 15013-92United States Tax CourtT.C. Memo 1994-345; 1994 Tax Ct. Memo LEXIS 359; 68 T.C.M. (CCH) 196; July 26, 1994, Filed *359 Decision will be entered for respondent. For petitioner: John W. Phillips. Fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606512/ | ALBERT LEON & SON, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Albert Leon & Son, Inc. v. CommissionerDocket No. 53440.United States Board of Tax Appeals29 B.T.A. 251; 1933 BTA LEXIS 976; October 31, 1933, Promulgated *976 1. Two affiliated corporations filed separate returns for 1927 and the af... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606514/ | Delta Plastics Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentDelta Plastics Corp. v. CommissionerDocket No. 1919-68United States Tax Court54 T.C. 1287; 1970 U.S. Tax Ct. LEXIS 116; June 16, 1970, Filed *116 Decision will be entered for the respondent. Held, having failed to prove that a debtor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606515/ | Richard Wayne Crooks and Maxine L. Crooks, Petitioners v. Commissioner of Internal Revenue, RespondentCrooks v. CommissionerDocket No. 2055-87United States Tax Court92 T.C. 816; 1989 U.S. Tax Ct. LEXIS 54; 92 T.C. No. 49; 104 Oil & Gas Rep. 191; April 17, 1989. April 17, 1989, Filed *54 Decision will be entered under ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606558/ | Commonwealth Container Corp., Petitioner v. Commissioner of Internal Revenue, RespondentCommonwealth Container Corp. v. CommissionerDocket No. 2427-65United States Tax Court48 T.C. 483; 1967 U.S. Tax Ct. LEXIS 79; June 28, 1967, Filed *79 Decision will be entered under Rule 50. Persons owning 100 percent of the outsta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606516/ | William B. Watkins, and Estate of Maude V. Watkins, Deceased, William B. Watkins, Executor v. Commissioner.William B. Watkins, & Estate of Maude v. Watkins v. CommissionerDocket No. 38010.United States Tax Court1954 Tax Ct. Memo LEXIS 256; 13 T.C.M. (CCH) 320; T.C.M. (RIA) 54102; March 31, 1954*256 Medical expenses: S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606518/ | The Knight-Cambell Music Company v. Commissioner.Knight-Cambell Music Co. v. CommissionerDocket No. 5585.United States Tax Court1945 Tax Ct. Memo LEXIS 238; 4 T.C.M. (CCH) 376; T.C.M. (RIA) 45121; April 12, 1945*238 Morrison Shafroth, Esq., 730 Equitable Bldg., Denver 2, Colo., for the petitioner. Gene W. Reardon, Esq... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606560/ | Estate of A. Gales Johnson, A. Glendon Johnson, Administrator, c.t.a. v. Commissioner.Estate of Johnson v. CommissionerDocket No. 61525.United States Tax CourtT.C. Memo 1958-126; 1958 Tax Ct. Memo LEXIS 101; 17 T.C.M. (CCH) 669; T.C.M. (RIA) 58126; June 30, 1958*101 KERN Memorandum Findings of Fact and Opinion Respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606519/ | AMIR SAFAKISH, Petitioner(s), v. COMMISSIONER OF INTERNAL REVENUE, RespondentSafakish v. Comm'rDocket No. 8032-10S.United States Tax Court2014 U.S. Tax Ct. LEXIS 55; November 24, 2014, Decided*55 Michael B. Thornton, Chief Judge.Michael B. ThorntonORDERThis case was called from the calendar for the trial session of the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606522/ | GEORGE E. COMBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BETTY C. COMBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCombs v. CommissionerDocket Nos. 4476-77, 7905-77.United States Tax CourtT.C. Memo 1979-330; 1979 Tax Ct. Memo LEXIS 196; 38 T.C.M. (CCH) 1271; T.C.M. (RIA) 79330; Augus... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606523/ | Peter Stamos and Catherine C. Stamos, Petitioners, v. Commissioner of Internal Revenue, RespondentStamos v. CommissionerDocket No. 39787United States Tax Court22 T.C. 885; 1954 U.S. Tax Ct. LEXIS 144; July 14, 1954, Filed July 14, 1954, Filed *144 Decision will be entered under Rule 50. 1. Petitioner was an organizer,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606524/ | CLEVELAND BUCHANAN SPARROW, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSparrow v. CommissionerDocket No. 10073-87.United States Tax CourtT.C. Memo 1989-315; 1989 Tax Ct. Memo LEXIS 315; 57 T.C.M. (CCH) 816; 50 Fair Empl. Prac. Cas. (BNA) 197; T.C.M. (RIA) 89315; June 27, 1989. *315 Dushko Zdravkovi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606527/ | ROY E. AND LINDA DAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDay v. CommissionerDocket No. 20732-94.United States Tax Court108 T.C. 11; 1997 U.S. Tax Ct. LEXIS 2; 108 T.C. No. 2; January 9, 1997, Filed *2 Decision will be entered for respondent. R determined deficiencies in Ps' Federal income tax ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606528/ | ARTHUR A. GREENFIELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreenfield v. CommissionerDocket No. 2104-77.United States Tax CourtT.C. Memo 1978-386; 1978 Tax Ct. Memo LEXIS 132; 37 T.C.M. (CCH) 1576; T.C.M. (RIA) 78386; September 26, 1978, Filed Arthur A. Greenfield, pro se. Thomas M. Ingoldsby, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606532/ | JOSEPH R. SEEDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Seeds v. CommissionerDocket No. 87155.United States Board of Tax Appeals37 B.T.A. 705; 1938 BTA LEXIS 997; April 15, 1938, Promulgated *997 Petitioner in the taxable year had capital losses in excess of capital gains, both taken into account ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606534/ | INDIANA HARBOR BELT RAILROAD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Indiana Harbor Belt R.R. v. CommissionerDocket Nos. 21550, 37661.United States Board of Tax Appeals16 B.T.A. 279; 1929 BTA LEXIS 2604; April 30, 1929, Promulgated *2604 1. The return to the petitioner railroad by the Directo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606537/ | Thomas L. Williams v. Commissioner.Williams v. CommissionerDocket No. 27732.United States Tax Court1953 Tax Ct. Memo LEXIS 357; 12 T.C.M. (CCH) 186; T.C.M. (RIA) 53063; February 24, 1953Daniel A. Taylor, Esq., Joseph B. Crowley, Esq., and John F. Kelly, Jr., Esq., for the petitioner. Harold H. Hart, Esq., and Paul Levi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606538/ | AMERICAN CODE CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Code Co. v. CommissionerDocket No. 9077.United States Board of Tax Appeals10 B.T.A. 476; 1928 BTA LEXIS 4094; February 2, 1928, Promulgated *4094 The petitioner at the close of the taxable year set up on its books as a reserv... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606541/ | CHAIM SCHNEEBALG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchneebalg v. CommissionerDocket No. 25877-85.United States Tax CourtT.C. Memo 1988-563; 1988 Tax Ct. Memo LEXIS 592; 56 T.C.M. (CCH) 833; T.C.M. (RIA) 88563; December 13, 1988. Steven Kamerman and Jerome Kamerman, for the petitioner. Rose E. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606542/ | Pan American Trust Company v. Commissioner.PAN AM Trust Co. v. CommissionerDocket No. 4474.United States Tax Court1945 Tax Ct. Memo LEXIS 183; 4 T.C.M. (CCH) 555; T.C.M. (RIA) 45183; May 28, 1945*183 Max Rolnik, C.P.A., 21 West St., New York 6. N. Y., for the petitioner. Eilyne E. Strickland, Esq., for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606545/ | TRINITY INDUSTRIES, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTrinity Indus. v. Comm'rNo. 12395-06United States Tax Court132 T.C. 6; 2009 U.S. Tax Ct. LEXIS 2; 132 T.C. No. 2; January 28, 2009., Filed*2 Company T, a member of P's affiliated group, contracted to build barges for tw... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606546/ | APPEAL OF MANGEL BROTHERS.Mandel Bros. v. CommissionerDocket No. 1977.United States Board of Tax Appeals4 B.T.A. 341; 1926 BTA LEXIS 2307; July 23, 1926, Decided. *2307 1. Taxpayer exchanged its capital stock for a mixed aggregate of tangible and intangible property. Held, that the amount thereof should be allocate... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606547/ | THOMAS V. CASSIDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCassidy v. CommissionerDocket No. 18125-80.United States Tax CourtT.C. Memo 1986-133; 1986 Tax Ct. Memo LEXIS 474; 51 T.C.M. (CCH) 784; T.C.M. (RIA) 86133; April 3, 1986. *474 Held, P's motion under Rule 90(c), Tax Court Rules of Practice and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606548/ | DAVISON-JOSEPH CAMPAU REALTY COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Davison-Joseph Campau Realty Co. v. Commissioner (A)Docket No. 97366.United States Board of Tax Appeals41 B.T.A. 675; 1940 BTA LEXIS 1151; March 29, 1940, Promulgated *1151 1. For the purposes of the credit provide... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606551/ | Arlington Realty Company, Incorporated v. Commissioner.Arlington Realty Co. v. CommissionerDocket No. 79990.United States Tax CourtT.C. Memo 1962-125; 1962 Tax Ct. Memo LEXIS 184; 21 T.C.M. (CCH) 653; T.C.M. (RIA) 62125; May 24, 1962Fred R. Tansill, Esq., 824 Connecticut Ave., N.W., Washington, D.C., and Louis Hoppe, E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606552/ | Estate of George C. Mackie, Deceased, Kathleen G. Robinson Mackie, Executrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Mackie v. CommissionerDocket No. 2255-73United States Tax Court64 T.C. 308; 1975 U.S. Tax Ct. LEXIS 139; May 28, 1975, Filed *139 Decision will be entered under Rule 155. De... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471356/ | In the United States Court of Federal Claims
No. 14-183L
(Filed: January 9, 2020)
)
IDEKER FARMS, INC., et al., ) Motion to Amend Answer, RCFC 15;
... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653690/ | 01/21/2021
IN THE SUPREME COURT OF THE STATE OF MONTANA Case Number: DA 19-0371
No. DA 19-0371
STATE OF MONTANA,
Plaintiff and Appellee,
v.
MICKEY RODNEY PAYNE,
Defendant and Appellant.
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4606564/ | APPEAL OF MORRISON-RICKER MANUFACTURING CO.Morrison-Ricker Mfg. Co. v. CommissionerDocket No. 3119.United States Board of Tax Appeals2 B.T.A. 1008; 1925 BTA LEXIS 2184; October 27, 1925, Decided Submitted July 1, 1925. *2184 Amounts charged to salesmen's accrued commission account and advertising reserve in excess of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606565/ | Estate of Ida Wray Nissen, Deceased, Wachovia Bank and Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Nissen v. CommissionerDocket No. 91889United States Tax Court41 T.C. 522; 1964 U.S. Tax Ct. LEXIS 162; January 16, 1964, Filed *162 Decision will be entered for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606567/ | THEODORE B. GOULD AND ESTATE OF HELEN C. GOULD, DECEASED, THEODORE B. GOULD, EXECUTOR,1, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGould v. Comm'rDocket Nos. 5887-07L, 4592-08, 11606-10L.United States Tax Court139 T.C. 418; 2012 U.S. Tax Ct. LEXIS 43; 139 T.C. No. 17; November 26, 2012, FiledGould v. S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606569/ | Ralph Gano Miller, a Professional Law Corporation, a California Corporation (Formerly Miller & Kearney), Petitioner v. Commissioner of Internal Revenue, RespondentRalph Gano Miller (Corp.) v. CommissionerDocket No. 9631-78RUnited States Tax Court76 T.C. 433; 1981 U.S. Tax Ct. LEXIS 159; March 17, 1981, Filed *159 Decis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606571/ | The Smith-Lustig Paper Box Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentSmith--Lustig Paper Box Mfg. Co. v. CommissionerDocket No. 109317United States Tax Court1 T.C. 503; 1943 U.S. Tax Ct. LEXIS 250; January 26, 1943, Promulgated *250 Decision will be entered under Rule 50. Petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606572/ | Louis H. Mooneyhan, Petitioner v. Commissioner of Internal Revenue, RespondentMooneyhan v. CommissionerDocket Nos. 2699-64, 2700-64United States Tax Court47 T.C. 693; 1967 U.S. Tax Ct. LEXIS 129; March 29, 1967, Filed *129 Decisions will be entered for petitioner. Petitioner was in Iran from Sept. 29, 1957, to Sept. 2... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606573/ | DES MOINES IMPROVEMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Des Moines Improvement Co. v. CommissionerDocket No. 8573.United States Board of Tax Appeals7 B.T.A. 279; 1927 BTA LEXIS 3219; June 10, 1927, Promulgated *3219 INCOME. - Petitioner's contracts for the construction of three apartmen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606574/ | Three States Lumber Company v. Commissioner.Three States Lumber Co. v. CommissionerDocket No. 5588.United States Tax Court1945 Tax Ct. Memo LEXIS 64; 4 T.C.M. (CCH) 955; T.C.M. (RIA) 45311; October 11, 1945W. A. Giffen, Esq., 11 S. La Salle St., Chicago, Ill., for the petitioner. Carroll Walker, Esq., for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606576/ | William Evers v. Commissioner.Evers v. CommissionerDocket No. 81689.United States Tax CourtT.C. Memo 1961-179; 1961 Tax Ct. Memo LEXIS 170; 20 T.C.M. (CCH) 906; T.C.M. (RIA) 61179; June 16, 1961*170 Held, the amount of $2,200 received by petitioner in 1953 from the University of Minnesota was includible in his gross i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606577/ | Hubert D. Horn and Ruth Horn v. Commissioner.Horn v. CommissionerDocket No. 36301.United States Tax Court1954 Tax Ct. Memo LEXIS 285; 13 T.C.M. (CCH) 192; T.C.M. (RIA) 54067; March 3, 1954*285 Held, the petitioner failed to sustain the burden of showing that a debt owed to him became worthless within the taxable year ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606579/ | E. RAY PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPrice v. CommissionerDocket Nos. 1447-80, 1569-80.United States Tax CourtT.C. Memo 1981-693; 1981 Tax Ct. Memo LEXIS 47; 43 T.C.M. (CCH) 18; T.C.M. (RIA) 81693; December 7, 1981. E. Ray Price, pro se. Michael L. Boman and James T. Million, for th... | 01-04-2023 | 11-20-2020 |
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