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https://www.courtlistener.com/api/rest/v3/opinions/4606581/ | HOLMES IVES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ives v. CommissionerDocket No. 5646.United States Board of Tax Appeals5 B.T.A. 934; 1926 BTA LEXIS 2739; December 23, 1926, Promulgated *2739 1. Under the facts, held, that petitioner is entitled to charge off as bad debts ascertained to be wort... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606583/ | ARMIN L. KELLY, ADMINISTRATOR, ESTATE OF ILIVER WARREN KELLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kelly v. CommissionerDocket No. 7092.United States Board of Tax Appeals8 B.T.A. 1193; 1927 BTA LEXIS 2699; November 5, 1927, Promulgated *2699 John M. Cole, Esq., for the petitioner. J. F. Greaney,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606584/ | Robert L. McCoy and Eva M. McCoy, Petitioners v. Commissioner of Internal Revenue, RespondentMcCoy v. CommissionerDocket No. 4926-69United States Tax Court57 T.C. 732; 1972 U.S. Tax Ct. LEXIS 172; March 9, 1972, Filed *172 Decision will be entered under Rule 50. Petitioner's husband realized income in 1965 upon the in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606587/ | FRED W. MARQUART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent GRACE H. MARQUART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMarquart v. CommissionerDocket Nos. 4822-73, 4823-73.United States Tax CourtT.C. Memo 1975-117; 1975 Tax Ct. Memo LEXIS 253; 34 T.C.M. (CCH) 572; T.C.M. (RIA) 750117;... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606588/ | Frank Hawkins v. Commissioner.Hawkins v. CommissionerDocket No. 1642.United States Tax Court1944 Tax Ct. Memo LEXIS 62; 3 T.C.M. (CCH) 1135; T.C.M. (RIA) 44349; October 30, 1944*62 Theodore B. Benson, Esq., 817 Southern Bldg., Washington, D.C., for the petitioner. Bernard D. Hathcock, Esq., for the respondent. LEECH ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606589/ | Oliver H. Ross Piano Company v. Commissioner.Oliver H. Ross Piano Co. v. CommissionerDocket No. 9165.United States Tax Court1947 Tax Ct. Memo LEXIS 297; 6 T.C.M. (CCH) 157; T.C.M. (RIA) 47042; February 20, 1947*297 Will A. Shaw, Esq., and W. M. Shaw, C.P.A., Dan Waggoner Bldg., Fort Worth, Tex., for the petitioner. J.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606590/ | Wanda M. Wallace v. Commissioner. Carl Wallace v. Commissioner.Wallace v. CommissionerDocket Nos. 8980, 8981.United States Tax Court1947 Tax Ct. Memo LEXIS 273; 6 T.C.M. (CCH) 300; T.C.M. (RIA) 47066; March 13, 1947*273 L. E. Elliott, Esq., for the petitioner. D. Louis Bergeron, Esq., for the respondent. DISNEYMemora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606654/ | ALBERT KING WU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWu v. CommissionerDocket No. 10622-90United States Tax CourtT.C. Memo 1991-100; 1991 Tax Ct. Memo LEXIS 119; 61 T.C.M. (CCH) 2088; T.C.M. (RIA) 91100; March 6, 1991, Filed *119 Decision will be entered for the respondent. Albert King Wu, pro se.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653691/ | 01/21/2021
IN THE SUPREME COURT OF THE STATE OF MONTANA
No. DA 20-0574
IN THE MATTER OF
G.C. and A.C.,
Youths in Need of Care
ORDER GRANTING MOTION FOR EXTENSION OF TIME
Upon consideration of Appellant’s motion for extension of time, and
good cause appeari... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4606647/ | HOWARD AND EVERLINA WASHINGTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWashington v. Comm'rNo. 11152-01L United States Tax Court120 T.C. 114; 2003 U.S. Tax Ct. LEXIS 9; 120 T.C. No. 8; RIA TM 55072; March 6, 2003, Filed *9 Judgment entered for respondent. Held: The Court has jurisdiction to determ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606657/ | Arthur Murray v. Commissioner. Arthur Murray and Etta E. Murray v. Commissioner.Murray v. CommissionerDocket Nos. 52411, 52412.United States Tax CourtT.C. Memo 1956-31; 1956 Tax Ct. Memo LEXIS 266; 15 T.C.M. (CCH) 141; T.C.M. (RIA) 56031; February 9, 1956*266 On the facts, held: (1) That petitioner and his wife were n... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606658/ | APPEAL OF AMERICAN BOX CO.American Box Co. v. CommissionerDocket No. 5418.United States Board of Tax Appeals3 B.T.A. 824; 1926 BTA LEXIS 2557; February 17, 1926, Decided Submitted December 2, 1925. *2557 Corporations held affiliated. Henry J. Richardson, Esq., for the taxpayer. Percy S. Crewe, Esq., for the Commiss... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606661/ | Charles H. Duell and Ruth P. Duell v. Commissioner.Duell v. CommissionerDocket No. 78696.United States Tax CourtT.C. Memo 1960-248; 1960 Tax Ct. Memo LEXIS 42; 19 T.C.M. (CCH) 1381; T.C.M. (RIA) 60248; November 23, 1960*42 During the taxable years 1954, 1955, and 1956, petitioner Charles H. Duell, without consideratio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606662/ | HUGH MEIGHAN and EMMA E. MEIGHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMeighan v. CommissionerDocket No. 18117-85United States Tax CourtT.C. Memo 1990-413; 1990 Tax Ct. Memo LEXIS 430; 60 T.C.M. (CCH) 401; T.C.M. (RIA) 90413; August 6, 1990, Filed *430 Decision will be entered under Rule 155. Hug... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606650/ | STARLIGHT MINE, JAMES MATTATALL, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; STARLIGHT MINE, ANN B. MATTATALL, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStarlight Mine v. CommissionerDocket Nos. 20121-87, 26902-89United States Tax CourtT.C. Memo ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606651/ | JAMES W. AND CARA M. LAMONT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLamont v. CommissionerDocket. No. 3917-93United States Tax CourtT.C. Memo 1993-469; 1993 Tax Ct. Memo LEXIS 481; 66 T.C.M. 1011; October 12, 1993, Filed 1993 Tax Ct. Memo LEXIS 481">*481 An order will be entered granting respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606652/ | A. P. Dowell, Jr., Petitioner, v. James V. Forrestal, Secretary United States Navy Department, RespondentDowell v. ForrestalDocket Nos. 626-R, 696-RUnited States Tax Court13 T.C. 845; 1949 U.S. Tax Ct. LEXIS 27; November 30, 1949, Promulgated 1949 U.S. Tax Ct. LEXIS 27">*27 Petitioner asks a redetermination of an orde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606663/ | WILLAMETTE INDUSTRIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWillamette Indus. v. Comm'rNo. 20094-97; No. 7712-99United States Tax Court118 T.C. 126; 2002 U.S. Tax Ct. LEXIS 7; 118 T.C. No. 7; February 12, 2002, Filed *7 Petitioner entitled to defer gain resulting from the salvage (processin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606666/ | John L. Ashe, Inc. v. Commissioner.John L. Ashe, Inc. v. CommissionerDocket No. 26496.United States Tax Court1952 Tax Ct. Memo LEXIS 308; 11 T.C.M. (CCH) 194; T.C.M. (RIA) 52056; February 29, 1952R. B. Cannon, Esq., 909-913 Sinclair Bldg., Fort Worth, Tex., for the petitioner. Frost Walker, Esq., for the respondent. J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606667/ | Estate of Frank G. Ennis, Sr., Deceased, Carrie Mae Ennis, Executrix, and National Bank of Commerce of Norfolk, Executor, Petitioners, v. Commissioner of Internal Revenue, RespondentEnnis v. CommissionerDocket No. 7008United States Tax Court5 T.C. 1096; 1945 U.S. Tax Ct. LEXIS 35; November 27, 1945, Promulgated *35 Dec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606669/ | H. J. STERNBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sternberg v. CommissionerDocket No. 26486.United States Board of Tax Appeals21 B.T.A. 728; 1930 BTA LEXIS 1803; December 16, 1930, Promulgated *1803 DEDUCTION - BAD DEBT. - Held that petitioner was entitled to a deduction of $19,894.60 from g... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606670/ | W. P. Bunton, Sr., and Pearl B. Bunton v. Commissioner.Bunton v. CommissionerDocket No. 1358-65.United States Tax CourtT.C. Memo 1968-3; 1968 Tax Ct. Memo LEXIS 294; 27 T.C.M. (CCH) 9; T.C.M. (RIA) 68003; January 4, 1968, Filed *294 Held: The payment of $59,760 to W. P. Bunton, Sr., by the Bunton Seed Company, reimbur... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606672/ | Martin D. Fife and Barbara J. Fife, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentFife v. CommissionerDocket Nos. 3150-80, 3154-80, 3155-80, 25463-81, 25603-81, 20922-82United States Tax Court82 T.C. 1; 1984 U.S. Tax Ct. LEXIS 128; 82 T.C. No. 1; January 4, 1984, Filed *128 Petitioners were limi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606675/ | GRACE M. BARNETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Barnett v. CommissionerDocket No. 90655.United States Board of Tax Appeals39 B.T.A. 864; 1939 BTA LEXIS 965; May 17, 1939, Promulgated *965 Where in computing the taxpayer's net income for 1934 a depletion deduction of 27 1/2 percent was pro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606676/ | THE CINCINNATI RUBBER MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cincinnati Rubber Mfg. Co. v. CommissionerDocket No. 104530.United States Board of Tax Appeals46 B.T.A. 453; 1942 BTA LEXIS 870; February 25, 1942, Promulgated *870 DEDUCTIONS - TAXES. - Held, that the unjust enric... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606677/ | WELDON J. AND NORMA J. JULES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJules v. CommissionerDocket No. 12298-80.United States Tax CourtT.C. Memo 1982-290; 1982 Tax Ct. Memo LEXIS 448; 43 T.C.M. (CCH) 1476; T.C.M. (RIA) 82290; May 26, 1982. Weldon J. Jules, pro se. Dennis Brager,*449 for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3263137/ | Mr. Oscar Stilley Attorney at Law Central Mall Plaza, Suite 516 5111 Rogers Avenue Fort Smith, Arkansas 72903
Dear Mr. Stilley:
This is in response to your request, pursuant to A.C.A. §7-9-107, for certification of the following proposed popular name and ballot title:1
(Popular Name)
SCHOOL CHOICE AND EDUCATION VOUCHER... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4606679/ | UNITED RETAIL GROCERS ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.United Retail Grocers Asso. v. CommissionerDocket Nos. 28116, 39287.United States Board of Tax Appeals19 B.T.A. 1016; 1930 BTA LEXIS 2276; May 20, 1930, Promulgated *2276 GROSS INCOME. - Petitioner is a trade association inc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606681/ | BARBARA E. YOUNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT; DAVID L. YOUNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENTYoung v. CommissionerDocket Nos. 7692-82, 7696-82.United States Tax CourtT.C. Memo 1983-604; 1983 Tax Ct. Memo LEXIS 200; 46 T.C.M. (CCH) 1542; T.C.M. (RIA) 83604; Sept... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606682/ | Henry J. Knott and Marion I. Knott, Petitioners v. Commissioner of Internal Revenue, Respondent; Severn River Construction Company and Subsidiary Companies, Petitioners v. Commissioner of Internal Revenue, RespondentKnott v. CommissionerDocket Nos. 4010-73, 4011-73United States Tax Court67 T.C. 681; 1977 U.S. Tax Ct. L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606683/ | RUTH GIESBRECHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGiesbrecht v. CommissionerDocket No. 5522-94United States Tax CourtT.C. Memo 1995-118; 1995 Tax Ct. Memo LEXIS 114; 69 T.C.M. (CCH) 2149; March 22, 1995, Filed *114 Decision will be entered for respondent. Ruth Giesbrecht, pro se. For responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606684/ | ESTATE OF EDWARD P. ROSKI, SR., DECEASED, EDWARD P. ROSKI, JR., EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Roski v. Comm'rNo. 5639-05 United States Tax Court128 T.C. 113; 2007 U.S. Tax Ct. LEXIS 10; 128 T.C. No. 10; April 12, 2007, Filed The court denied the Commissioner's motion for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606685/ | Maxine Development Company, Inc. v. Commissioner.Maxine Development Co. v. CommissionerDocket No. 766-62.United States Tax CourtT.C. Memo 1963-300; 1963 Tax Ct. Memo LEXIS 44; 22 T.C.M. (CCH) 1579; T.C.M. (RIA) 63300; November 1, 1963Michael Adilman (an officer), for the petitioner. James D. Burroughts, for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606686/ | Paul Mode v. Commissioner.Mode v. CommissionerDocket No. 30983.United States Tax Court1952 Tax Ct. Memo LEXIS 324; 11 T.C.M. (CCH) 140; T.C.M. (RIA) 52036; February 14, 1952*324 Paul Mode, pro se. Robert R. Blasi, Esq., for the respondent. TIETJENSMemorandum Findings of Fact and Opinion TIETJENS, Judge: Respondent d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606688/ | Plumstead Theatre Society, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentPlumstead Theatre Soc., Inc. v. CommissionerDocket No. 12139-78XUnited States Tax Court74 T.C. 1324; 1980 U.S. Tax Ct. LEXIS 59; 74 T.C. No. 97; September 18, 1980, Filed *59 Petitioner is a nonprofit corporation formed to promo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606689/ | CORNER BROADWAY-MAIDEN LANE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Corner Broadway-Maiden Lane, Inc. v. CommissionerDocket No. 64176.United States Board of Tax Appeals29 B.T.A. 762; 1934 BTA LEXIS 1485; January 16, 1934, Promulgated *1485 1. A consolidated return must be filed by the paren... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606691/ | The Stonecrest Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent. The Brookfield Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentStonecrest Corp. v. CommissionerDocket Nos. 42445, 42446United States Tax Court24 T.C. 659; 1955 U.S. Tax Ct. LEXIS 143; July 14, 1955, Filed *... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606692/ | Seekonk Lace Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentSeekonk Lace Co. v. CommissionerDocket No. 29296United States Tax Court24 T.C. 552; 1955 U.S. Tax Ct. LEXIS 156; June 29, 1955, Filed *156 Decision will be entered for the respondent. Excess Profits Tax -- Relief Under Sec. 722 (b) ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606693/ | ROCKY MOUNTAIN OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rocky Mountain Oil Co. v. CommissionerDocket No. 79421.United States Board of Tax Appeals36 B.T.A. 365; 1937 BTA LEXIS 726; July 23, 1937, Promulgated *726 1. DEPLETION. - In computing the net income of petitioner from operation o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606694/ | Clifton E. Baird and Violet L. Baird v. Commissioner.Baird v. CommissionerDocket Nos. 60132, 63907.United States Tax CourtT.C. Memo 1957-192; 1957 Tax Ct. Memo LEXIS 58; 16 T.C.M. (CCH) 867; T.C.M. (RIA) 57192; October 9, 1957*58 Lester M. Ponder, Esq., 1313 Merchants Bank Building, Indianapolis, Ind., and William L. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606695/ | Burton Swartz Land Corporation, a Louisiana Corporation v. Commissioner.Burton Swartz Land Corp. v. CommissionerDocket No. 21550.United States Tax Court1951 Tax Ct. Memo LEXIS 344; 10 T.C.M. (CCH) 92; T.C.M. (RIA) 51028; January 25, 1951Edward McCarthy, Esq., for the petitioner. Bernard D. Hathcock, Esq., for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606696/ | John Dowd and Helen Dowd, Petitioners v. Commissioner of Internal Revenue, RespondentDowd v. CommissionerDocket No. 4081-74United States Tax Court68 T.C. 294; 1977 U.S. Tax Ct. LEXIS 102; May 31, 1977, Filed *102 Decision will be entered under Rule 155. In 1969 petitioner, a bankrupt not discharged, paid directly to c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606698/ | Greater United Navajo Development Enterprises, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentGreater United Navajo Dev. Enters. v. CommissionerDocket No. 378-79XUnited States Tax Court74 T.C. 69; 1980 U.S. Tax Ct. LEXIS 149; 74 T.C. No. 8; April 16, 1980, Filed *149 P is a corporation organized to be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606699/ | John F. Koons and M. E. Koons, Petitioners, v. Commissioner of Internal Revenue, RespondentKoons v. CommissionerDocket No. 74965United States Tax Court35 T.C. 1092; 1961 U.S. Tax Ct. LEXIS 180; March 31, 1961, Filed *180 Decision will be entered under Rule 50. Petitioner, John F. Koons, purchased an undeveloped invent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606700/ | ROBERT W. LYON and MARGARET M. LYON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLyon v. CommissionerDocket No. 5850-75.United States Tax CourtT.C. Memo 1978-347; 1978 Tax Ct. Memo LEXIS 169; 37 T.C.M. (CCH) 1439; T.C.M. (RIA) 78347; August 31, 1978, Filed Robert W. Lyon, pro se. Alan R. Herson and Mart... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606701/ | NORMAN R. and CAROLINE W. PICKERING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Pickering v. CommissionerDocket No. 9746-77.United States Tax CourtT.C. Memo 1979-243; 1979 Tax Ct. Memo LEXIS 286; 38 T.C.M. (CCH) 964; T.C.M. (RIA) 79243; June 25, 1979, Filed *286 Petitioners purchased farmland in 1951,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606702/ | J. CORNELIUS RATHBORNE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rathborne v. CommissionerDocket Nos. 83105, 84655.United States Board of Tax Appeals37 B.T.A. 607; 1938 BTA LEXIS 1010; April 5, 1938, Promulgated *1010 1. Petitioner's grandfather in his will created a testamentary trust, of which pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606703/ | ESTATE OF MARY KING PATTERSON, DECEASED, JAMES J. PATTERSON, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Patterson v. CommissionerDocket No. 15864-79.United States Tax CourtT.C. Memo 1983-381; 1983 Tax Ct. Memo LEXIS 411; 46 T.C.M. (CCH) 618; T.C.M. (RIA) 83381; June 27, 1983. Roger E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606704/ | Maurice Fixler and Anne S. Fixler, Petitioners, v. Commissioner of Internal Revenue, RespondentFixler v. CommissionerDocket Nos. 55189, 57528United States Tax Court25 T.C. 1313; 1956 U.S. Tax Ct. LEXIS 230; March 29, 1956, Filed *230 Decisions will be entered for the petitioners. Deductions -- Alimony -- Secs. 22(k) a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653667/ | United States Court of Appeals
FOR THE DISTRICT OF COLUMBIA CIRCUIT
Argued November 10, 2020 Decided January 22, 2021
No. 20-1013
AIRCRAFT SERVICE INTERNATIONAL, INC., D/B/A MENZIES
AVIATION, ET AL.,
PETITIONERS
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653672/ | IN THE SUPREME COURT OF THE STATE OF KANSAS
No. 122,332
In the Matter of AMY J. AHRENS,
Respondent.
ORIGINAL PROCEEDING IN DISCIPLINE
Original proceeding in ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653692/ | [Cite as State v. Thomas, 2021-Ohio-151.]
IN THE COURT OF APPEALS OF OHIO
SIXTH APPELLATE DISTRICT
LUCAS COUNTY
State of Ohio Court of Appeals No. L-19-1108
Appellee ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653693/ | [Cite as State v. Smith, 2021-Ohio-150.]
IN THE COURT OF APPEALS OF OHIO
SIXTH APPELLATE DISTRICT
WOOD COUNTY
State of Ohio Court of Appeals No. WD-19-082
Appellee ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653694/ | [Cite as State v. Halka, 2021-Ohio-149.]
IN THE COURT OF APPEALS OF OHIO
SIXTH APPELLATE DISTRICT
WOOD COUNTY
State of Ohio Court of Appeals No. WD-19-061
Appellee ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4606753/ | Estate of Harold M. Lehman, Deceased, Cecile S. Lehman, Allan S. Lehman, Monroe C. Gutman, and Herbert H. Lehman, Executrix and Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentLehman v. CommissionerDocket No. 2455United States Tax Court4 T.C. 325; 1944 U.S. Tax Ct. LEXIS 23; November 15, 1944, Pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606754/ | DAVID M. DALEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDaley v. CommissionerDocket No. 20299-90United States Tax CourtT.C. Memo 1991-555; 1991 Tax Ct. Memo LEXIS 603; 62 T.C.M. (CCH) 1197; T.C.M. (RIA) 91555; November 5, 1991, Filed *603 Decision will be entered for the respondent. David M. Daley, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606755/ | Charles A. Clark, Petitioner, v. Commissioner of Internal Revenue, RespondentClark v. CommissionerDocket No. 31220United States Tax Court19 T.C. 48; 1952 U.S. Tax Ct. LEXIS 70; October 20, 1952, Promulgated *70 Decision will be entered under Rule 50. 1. Held, following Western Wine & Liquor Co., 1090">18 T. C. 1090, t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606756/ | SUMMIT HOLDING CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Summit Holding Co. v. CommissionerDocket No. 13836.United States Board of Tax Appeals11 B.T.A. 514; 1928 BTA LEXIS 3778; April 12, 1928, Promulgated *3778 1. Amount of depreciation deductible in 1921 determined. 2. Cash advances w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606757/ | SEYMOUR POLLACK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPollack v. CommissionerDocket No. 7174-72United States Tax CourtT.C. Memo 1982-638; 1982 Tax Ct. Memo LEXIS 108; 45 T.C.M. (CCH) 12; T.C.M. (RIA) 82638; November 3, 1982. Seymour Pollack, pro se. Daniel K. O'Brien and Matthew Magnone, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606758/ | JOHN B. HADAWAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hadaway v. CommissionerDocket No. 12717.United States Board of Tax Appeals13 B.T.A. 986; 1928 BTA LEXIS 3136; October 12, 1928, Promulgated *3136 Loss. - Where ground is prepared and planted for the raising of cranberries and where its value i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606762/ | ESTATE OF BERNARD KESSLER, DECEASED, MITCHELL W. RABBINO, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentESTATE OF KESSLER v. COMMISSIONERDocket No. 1387-76.United States Tax CourtT.C. Memo 1978-491; 1978 Tax Ct. Memo LEXIS 27; 37 T.C.M. (CCH) 1851-11; December 11, 1978, Filed *27 Richard J. Carter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606763/ | Fidelity-Philadelphia Trust Company, Alleged Trustee and Transferee, Petitioner, v. Commissioner of Internal Revenue, Respondent. Samuel T. Bodine, Alleged Transferee and Donee, Petitioner, v. Commissioner of Internal Revenue, RespondentFidelity-Philadelphia Trust Co. v. CommissionerDocket Nos. 112781, 112782United St... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606767/ | BOYNE CITY LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Boyne City Lumber Co. v. CommissionerDocket No. 10495.United States Board of Tax Appeals10 B.T.A. 382; 1928 BTA LEXIS 4131; January 28, 1928, Promulgated *4131 Appeal of Boyne City Lumber Co.,7 B.T.A. 36">7 B.T.A. 36, followed. Oscar E.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606768/ | Guy F. Atkinson Company of California and Subsidiaries, Petitioners v. Commissioner of Internal Revenue, RespondentGuy F. Atkinson Co. v. CommissionerDocket No. 8750-81United States Tax Court82 T.C. 275; 1984 U.S. Tax Ct. LEXIS 105; 82 T.C. No. 24; February 16, 1984, Filed *105 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606771/ | ROBERT F. BROWN and GLORIA J. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket No. 35601-85.United States Tax CourtT.C. Memo 1986-591; 1986 Tax Ct. Memo LEXIS 11; 52 T.C.M. (CCH) 1198; T.C.M. (RIA) 86591; December 22, 1986. Robert F. Brown, pro se. Robert B. Dugan and Antho... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606772/ | Borough Operating Corporation v. Commissioner.Borough Operating Corp. v. CommissionerDocket No. 52189.United States Tax CourtT.C. Memo 1956-192; 1956 Tax Ct. Memo LEXIS 97; 15 T.C.M. (CCH) 1007; T.C.M. (RIA) 56192; August 27, 1956J. H. Landman, Esq., 50 Broad Street, New York, N. Y., Richard G. Maloney, Esq., and Clare... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606773/ | F. H. E. Oil Company (a Dissolved Corporation), Petitioner, v. Commissioner of Internal Revenue, Respondent. Fleming-Kimbell Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentF. H. E. Oil Co. v. CommissionerDocket Nos. 111575, 548United States Tax Court3 T.C. 13; 1944 U.S. Tax Ct. LEXIS 223; Janu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606705/ | SOUTH EUCLID SAVINGS & LOAN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.South Euclid Sav. & Loan Co. v. CommissionerDocket No. 19508.United States Board of Tax Appeals14 B.T.A. 1079; 1929 BTA LEXIS 2988; January 9, 1929, Promulgated *2988 Petitioner held entitled to exemption under section 231(4) ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606706/ | NATHANIEL SHILKRET, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANNE SHILKRET, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Shilkret v. CommissionerDocket Nos. 103773, 103774.United States Board of Tax Appeals46 B.T.A. 1163; 1942 BTA LEXIS 763; May 19, 1942, promulgated *763 Petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606708/ | Wilfred Weathers v. Commissioner. Dorothy E. Weathers v. Commissioner.Weathers v. CommissionerDocket Nos. 35198, 35199.United States Tax Court1953 Tax Ct. Memo LEXIS 327; 12 T.C.M. (CCH) 314; T.C.M. (RIA) 53095; March 25, 1953William E. Dougherty, Esq., 723 Pittock Block, Portland, Ore., and Ralph R. Bailey, Esq., for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606709/ | CARNEY COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carney Coal Co. v. CommissionerDocket Nos. 5562, 8496.United States Board of Tax Appeals10 B.T.A. 1397; 1928 BTA LEXIS 3888; March 15, 1928, Promulgated *3888 1. The liability for the additional taxes for the fiscal years ended May 31, 1917,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606710/ | ESTATE OF HENRY MAYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mayer v. CommissionerDockets No. 18325, 37209.United States Board of Tax Appeals16 B.T.A. 1164; 1929 BTA LEXIS 2436; June 27, 1929, Promulgated *2436 The petitioner is a Pennsylvania trust estate, and during the years 1920 to 1923, both... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606711/ | Estate of W. D. Bartlett, Deceased, James A. Dunn, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentBartlett v. CommissionerDocket No. 38882United States Tax Court22 T.C. 1228; 1954 U.S. Tax Ct. LEXIS 100; September 21, 1954, Filed September 21, 1954, Filed *100 Decision will be entered under Rule 50... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606713/ | HARRY E. PULVER AND THELMA J. PULVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPulver v. CommissionerDocket No. 4886-79.United States Tax CourtT.C. Memo 1982-437; 1982 Tax Ct. Memo LEXIS 305; 44 T.C.M. (CCH) 644; T.C.M. (RIA) 82437; August 2, 1982. *305 P was employed by GEC as a chief engineer. Add... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606716/ | Nicholas Mastres and Lillian Mastres (Husband and Wife) v. Commissioner.Mastres v. CommissionerDocket No. 83554.United States Tax CourtT.C. Memo 1962-206; 1962 Tax Ct. Memo LEXIS 103; 21 T.C.M. (CCH) 1117; T.C.M. (RIA) 62206; August 28, 1962*103 Michael Friedman, Esq., 1475 Broadway, New York, N. Y., for the petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606720/ | Delilah Jones Shaw v. Commissioner.Shaw v. CommissionerDocket No. 25828.United States Tax Court1952 Tax Ct. Memo LEXIS 94; 11 T.C.M. (CCH) 920; T.C.M. (RIA) 52269; September 4, 1952*94 Delilah Jones Shaw, pro se. S. Earl Heilman, Esq., for the respondent. ARUNDELLMemorandum Opinion ARUNDELL, Judge: The respondent ha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606721/ | NEW LIFE HEALTH CENTER, EUGENE A. AND LINDA H. BURNS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent New Life Health Center v. CommissionerDocket Nos. 8372-83; 17828-84; 20874-84United States Tax CourtT.C. Memo 1989-369; 1989 Tax Ct. Memo LEXIS 368; 57 T.C.M. (CCH) 1063; T.C.M. (RIA) 89369; July ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606723/ | EDWARD A. APPLEGATE AND CHARLOTTE M. APPLEGATE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DANIEL S. BELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentApplegate v. CommissionerDocket Nos. 8731-83, 10151-83.United States Tax CourtT.C. Memo 1985-504; 1985 Tax Ct. Memo LEXIS 128; 50 T.C.M. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606724/ | STEPHEN HEXTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hexter v. CommissionerDocket No. 105467.United States Board of Tax Appeals47 B.T.A. 483; 1942 BTA LEXIS 685; August 6, 1942, Promulgated *685 1. The petitioner set up an irrevocable trust, with his wife as sole beneficiary and cotrustee with ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606729/ | Estate of Emily St. A. Tait, c/o L. F. Woods, Ancillary Adm., Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Tait v. CommissionerDocket No. 16308United States Tax Court11 T.C. 731; 1948 U.S. Tax Ct. LEXIS 46; October 29, 1948, Promulgated *46 Decision will be entered under Rule 50. 1. Where, unde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606730/ | Diane M. Solomon (Mrs. Duaine Solomon, Formerly Diane M. Farnsworth), Petitioner, v. Commissioner of Internal Revenue, Respondent. Richard and Doloreta C. Farnsworth, Petitioners, v. Commissioner of Internal Revenue, RespondentSolomon v. CommissionerDocket Nos. 53830, 53831United States Tax Court25 T.C. 936; 1956 U.S.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606733/ | Hans S. Mannheimer Charitable Trust, First Fidelity Bank, N.A., Trustee, Formerly First National State Bank of New Jersey, Petitioner v. Commissioner of Internal Revenue, RespondentMannheimer Charitable Trust v. CommissionerDocket No. 44909-86United States Tax Court93 T.C. 35; 1989 U.S. Tax Ct. LEXIS 101; 93 T.C. No. 5... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606735/ | Quintillian C. Borden v. Commissioner.Borden v. CommissionerDocket No. 711-62.United States Tax CourtT.C. Memo 1963-240; 1963 Tax Ct. Memo LEXIS 104; 22 T.C.M. (CCH) 1214; T.C.M. (RIA) 63240; September 9, 1963*104 Jawn A. Sandifer, for the petitioner. Arthur S. O'Neill, Jr., for the respondent. WITHEYMemorandum Findi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606737/ | APPEAL OF CHARLES HENRY MATTLAGE.Mattlage v. CommissionerDocket No. 2116.United States Board of Tax Appeals3 B.T.A. 242; 1925 BTA LEXIS 1996; December 23, 1925, Decided Submitted May 19, 1925. *1996 C. J. McGuire and J. Marvin Haynes, Esqs., for the taxpayer. Willis D. Nance, Esq., for the Commissioner. *242 Before... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606738/ | THE PEOPLES NATIONAL BANK OF CHARLOTTESVILLE, VIRGINIA, ADMINISTRATIOR C.T.A., AND GEORGE J. ROBERTS, EXECUTOR OF MARTHA ROBERTS FARISH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Peoples Nat'l Bank v. CommissionerDocket No. 89594.United States Board of Tax Appeals39 B.T.A. 565; 1939 BTA LEXIS 1019; M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606739/ | MARVIN J. PITTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPitts v. CommissionerDocket No. 22679-83.United States Tax CourtT.C. Memo 1985-422; 1985 Tax Ct. Memo LEXIS 216; 50 T.C.M. (CCH) 761; T.C.M. (RIA) 85422; August 13, 1985. *216 Held: Petitioner's employment as a journeyman electrician was indefi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606742/ | RICHARD BOGDAN AND MARIANNE BOGDAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBogdan v. CommissionerDocket No. 11250-76.United States Tax CourtT.C. Memo 1978-261; 1978 Tax Ct. Memo LEXIS 253; 37 T.C.M. (CCH) 1127; T.C.M. (RIA) 78261; July 17, 1978, Filed John T. Nimmons, for the petitioners. Peter D. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606743/ | Thomas Worcester, Inc., et al. 1 v. Commissioner. Thomas Worcester, Inc. v. CommissionerDocket Nos. 727-63 - 736-63.United States Tax CourtT.C. Memo 1965-199; 1965 Tax Ct. Memo LEXIS 131; 24 T.C.M. (CCH) 1021; T.C.M. (RIA) 65199; July 22, 1965Gerald T. O'Hara, 53 State St., Boston, Mass., and Calvin P. Bartlett, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606748/ | DONALD R. SCHRAMM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchramm v. CommissionerDocket No. 13207-89United States Tax CourtT.C. Memo 1991-523; 1991 Tax Ct. Memo LEXIS 572; 62 T.C.M. (CCH) 1053; T.C.M. (RIA) 91523; October 21, 1991, Filed *572 Decision will be entered under Rule 155. Donald R. Schra... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606749/ | SWEETS COMPANY OF AMERICA, INC. (A NEW YORK CORPORATION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SWEETS COMPANY OF AMERICA, INC. (A VIRGINIA CORPORATION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sweets Co. of America, Inc. v. CommissionerDocket Nos. 6522, 20193.United States B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606751/ | William S. Abernethy and Jane R. Abernethy, Petitioners, v. Commissioner of Internal Revenue, RespondentAbernethy v. CommissionerDocket No. 33566United States Tax Court20 T.C. 593; 1953 U.S. Tax Ct. LEXIS 125; June 11, 1953, Promulgated *125 Decision will be entered for the respondent. Where the petitioner, a retired ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606752/ | Lois W. Poinier, as Transferee of Helen Wodell Halbach, et. al., 1 Petitioner v. Commissioner of Internal Revenue, RespondentPoinier v. CommissionerDocket Nos. 23881-81, 23882-81, 23883-81United States Tax Court86 T.C. 478; 1986 U.S. Tax Ct. LEXIS 133; 86 T.C. No. 32; March 27, 1986, Filed *133 Decisions will be entere... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606774/ | WILLIAM J. AND CYNTHIA NORDIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNordin v. CommissionerDocket No. 4905-88United States Tax CourtT.C. Memo 1989-359; 1989 Tax Ct. Memo LEXIS 358; 57 T.C.M. (CCH) 1041; T.C.M. (RIA) 89359; July 24, 1989William Nordin and Cynthia Nordin, pro sese. Gina A. Gulotty, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606780/ | INTERNATIONAL MINERALS AND CHEMICAL CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentInternational Minerals & Chemical Corp. v. CommissionerDocket No. 19735-80United States Tax CourtT.C. Memo 1984-147; 1984 Tax Ct. Memo LEXIS 525; 47 T.C.M. (CCH) 1350; T.C.M. (RIA) 84147; March 26... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606781/ | MORRIS COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morris Coal Co. v. CommissionerDocket No. 12946.United States Board of Tax Appeals15 B.T.A. 322; 1929 BTA LEXIS 2881; February 11, 1929, Promulgated *2881 1. Prior to 1913 certain capital assets and expenditures were charged off to expense a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606783/ | Earl Vest and Fay Vest, Petitioners v. Commissioner of Internal Revenue, RespondentVest v. CommissionerDocket No. 3726-69United States Tax Court57 T.C. 128; 1971 U.S. Tax Ct. LEXIS 34; 41 Oil & Gas Rep. 272; October 28, 1971, Filed *34 Decision will be entered under Rule 50. 1. All the stock of V corporation was excha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606784/ | JOE C. AND NORMA J. DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDavis v. CommissionerDocket No. 2675-71.United States Tax CourtT.C. Memo 1976-130; 1976 Tax Ct. Memo LEXIS 272; 35 T.C.M. (CCH) 581; T.C.M. (RIA) 760130; April 26, 1976, Filed Joe C. Davis, pro se. 1*273 Richard D. Hall, Jr., and Fred... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606785/ | ESTATE OF JOE CRAIL, DECEASED, GLADYS S. CRAIL, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crail v. CommissionerDocket No. 105509.United States Board of Tax Appeals46 B.T.A. 658; 1942 BTA LEXIS 834; March 17, 1942, Promulgated *834 Held, that decedent and his wife, a California marital commu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606786/ | Orthopedics International, Limited, P.S., Petitioner v. Commissioner of Internal Revenue, RespondentOrthopedics International, Ltd., P.S. v. CommissionerDocket No. 7620-77United States Tax Court71 T.C. 1011; 1979 U.S. Tax Ct. LEXIS 157; March 19, 1979, Filed *157 Decision will be entered under Rule 155. Petitioner had... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606787/ | PAUL W. LEARNER AND KATHRYN LEARNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLearner v. CommissionerDocket No. 4355-80United States Tax CourtT.C. Memo 1983-122; 1983 Tax Ct. Memo LEXIS 662; 45 T.C.M. (CCH) 922; T.C.M. (RIA) 83122; March 9, 1983. Jay R. Oliff, for the petitioners. Elizabeth I. Abreu... | 01-04-2023 | 11-20-2020 |
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