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https://www.courtlistener.com/api/rest/v3/opinions/4606789/ | Gilbert Pleet, Petitioner, v. Commissioner of Internal Revenue, RespondentPleet v. CommissionerDocket No. 22911United States Tax Court17 T.C. 77; 1951 U.S. Tax Ct. LEXIS 120; July 27, 1951, Promulgated *120 Decision will be entered under Rule 50. 1. Gift Tax -- Premiums on Policies Held in Trust. -- Petitioner paid p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606790/ | Otho J. Sharpe v. Commissioner.Sharpe v. CommissionerDocket No. 44265.United States Tax CourtT.C. Memo 1956-262; 1956 Tax Ct. Memo LEXIS 31; 15 T.C.M. (CCH) 1384; T.C.M. (RIA) 56262; November 26, 1956*31 In 1944 the petitioner transferred to a newly formed corporation certain property for use in manufacturing plastic ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606791/ | Curt A. Claus and Florence B. Claus v. Commissioner.Claus v. CommissionerDocket No. 60223.United States Tax CourtT.C. Memo 1958-64; 1958 Tax Ct. Memo LEXIS 166; 17 T.C.M. (CCH) 313; T.C.M. (RIA) 58064; April 18, 1958*166 Harvey W. Peters, Esq., 1308 North Prospect Street, Milwaukee, Wis., and Dudley J. Godfrey, Jr., E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606792/ | RALPH MODJESKI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Modjeski v. CommissionerDocket No. 49517.United States Board of Tax Appeals28 B.T.A. 1051; 1933 BTA LEXIS 1056; August 11, 1933, Promulgated *1056 1. The Delaware River Bridge Joint Commission is a governmental instrumentality of Pennsylvania... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606794/ | BENJAMIN W. FREDERICKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SEDGWICK KISTLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fredericks v. CommissionerDocket Nos. 38608, 38609.United States Board of Tax Appeals21 B.T.A. 433; 1930 BTA LEXIS 1851; November 24, 1930, Promulgated *185... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606795/ | Merchants Refrigerating Company of California, Petitioner v. Commissioner of Internal Revenue, RespondentMerchants Refrigerating Co. v. CommissionerDocket No. 1363-70United States Tax Court60 T.C. 856; 1973 U.S. Tax Ct. LEXIS 64; 60 T.C. No. 90; September 6, 1973, Filed *64 Decision will be entered for the petitioner. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606796/ | PAUL L. THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentThomas v. CommissionerDocket No. 12764-92.United States Tax CourtT.C. Memo 1994-128; 1994 Tax Ct. Memo LEXIS 136; 67 T.C.M. (CCH) 2511; March 29, 1994, Filed *136 Decision will be entered under Rule 155. Maria M. Lynch and David W. Long, for pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606797/ | PRINCESS E. L. LINGHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Lingham v. CommissionerDocket No. 8209-72United States Tax CourtT.C. Memo 1974-303; 1974 Tax Ct. Memo LEXIS 18; 33 T.C.M. (CCH) 1402; T.C.M. (RIA) 740303; December 4, 1974, Filed. *18 Princess E. L. Lingham, pro se. Jeffrey L. Davidso... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606799/ | J. L. Lewis v. Commissioner.Lewis v. CommissionerDocket No. 37335.United States Tax CourtT.C. Memo 1955-93; 1955 Tax Ct. Memo LEXIS 245; 14 T.C.M. (CCH) 319; T.C.M. (RIA) 55093; April 19, 1955*245 Petitioner, the proprietor of a smalltown general store and other enterprises, hired, in 1907, an employee to whom he entr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606800/ | F. S. RANDOLPH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Randolph v. CommissionerDocket No. 20567.United States Board of Tax Appeals22 B.T.A. 1115; 1931 BTA LEXIS 2012; April 8, 1931, Promulgated *2012 Fraud charge abandoned by the respondent; petitioner's claim for a 50 per cent charge-off of a cer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606801/ | KENNETH E. and PARMALINE L. FAIREY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFairey v. CommissionerDocket No. 20014-80.United States Tax CourtT.C. Memo 1982-219; 1982 Tax Ct. Memo LEXIS 525; 43 T.C.M. (CCH) 1169; T.C.M. (RIA) 82219; April 26, 1982. Kenneth E. Fairey, pro se. Beatrice M. Pearson, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606804/ | S. N. & C. RUSSELL MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KINNEY WORSTED YARN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.S. N. & C. Russell Mfg. Co. v. CommissionerDocket Nos. 18825, 18826.United States Board of Tax Appeals16 B.T.A. 501; 1929 BTA LEXIS 257... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606806/ | ROSEMARY S. KOVACS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Kovacs v. CommissionerDocket Nos. 5617-90, 5619-90, 5618-90, 5620-90United States Tax Court100 T.C. 124; 1993 U.S. Tax Ct. LEXIS 10; 100 T.C. No. 10; February 24, 1993, Filed *10 Decisions will be entered for respondent as to the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606807/ | JACK L. URETSKY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentUretsky v. CommissionerDocket No. 1674-78.United States Tax CourtT.C. Memo 1979-401; 1979 Tax Ct. Memo LEXIS 121; 39 T.C.M. (CCH) 259; T.C.M. (RIA) 79401; September 25, 1979, Filed Larry M. Johnson, for the respondent. DAWSON; PETERSONMEMORANDU... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606814/ | Dennis Loftus, et al., 1 Petitioners v. Commissioner of Internal Revenue, and John Hoh, Kenneth Carroll, Anthony Grau, and Angelo Ferraro, Former Trustees of the Brewery Workers Pension Fund, RespondentsLoftus v. CommissionerDocket Nos. 12440-85R, 12441-85R, 12442-85R, 12443-85R, 12444-85RUnited States Tax Court90 T.C.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606815/ | KENNETH W. ALLISON AND ERMA L. ALLISON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentAllison v. CommissionerDocket No. 9238-75.United States Tax CourtT.C. Memo 1977-277; 1977 Tax Ct. Memo LEXIS 160; 36 T.C.M. (CCH) 1114; T.C.M. (RIA) 770277; August 22, 1977, Filed *160 Petitioners, husband and wife, wer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606816/ | HAMMERSCHMIDT & FRANZEN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hammerschmidt & Frazen Co. v. CommissionerDocket No. 13751.United States Board of Tax Appeals12 B.T.A. 811; 1928 BTA LEXIS 3449; June 25, 1928, Promulgated *3449 The petitioner is entitled to deduct from gross income for 1920 as a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606817/ | United Butchers Abattoir, Inc. v. Commissioner.United Butchers Abattoir, Inc. v. CommissionerDocket No. 6746.United States Tax Court1946 Tax Ct. Memo LEXIS 285; 5 T.C.M. (CCH) 40; T.C.M. (RIA) 46014; January 21, 1946*285 P. L. Meadows, C.P.A., and George B. Tidwell, Esq., 418-19 Red Rock Bldg., Atlanta 3, Ga., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606818/ | Harry and Blanche Goldberg, et al. 1 v. Commissioner. Goldberg v. CommissionerDocket Nos. 3981-62 - 3985-62, 2053-63.United States Tax CourtT.C. Memo 1964-281; 1964 Tax Ct. Memo LEXIS 58; 23 T.C.M. (CCH) 1713; T.C.M. (RIA) 64281; October 26, 1964*58 Raymond J. Bradley and Samuel H. Levy, Packard Bldg., Philadelphia, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606820/ | John H. Soller and Margaret W. Soller v. Commissioner.John H. Soller & Margaret W. Soller v. CommissionerDocket No. 16058.United States Tax Court1949 Tax Ct. Memo LEXIS 215; 8 T.C.M. (CCH) 354; T.C.M. (RIA) 49087; April 20, 1949*215 Charles Blair, Esq., Putnam Bldg., Davenport, Iowa., and John E. Nagle, Esq., for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606824/ | Electronic Sensing Products, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentElectronic Sensing Products, Inc. v. CommissionerDocket No. 5112-76United States Tax Court69 T.C. 276; 1977 U.S. Tax Ct. LEXIS 22; November 22, 1977, Filed *22 Petitioner organized a wholly owned subsidiary (H) on Oct. 6, 1972... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606825/ | EAST FORD, INC., ET AL., 1 Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent East Ford v. CommissionerDocket Nos. 101-92, 132-92, 133-92, 134-92.United States Tax CourtT.C. Memo 1994-261; 1994 Tax Ct. Memo LEXIS 259; 67 T.C.M. (CCH) 3068; June 7, 1994, Filed *259 For petitioner in Docket No. 101-92: James T.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606826/ | CHARLES CADWELL III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCadwell v. CommissionerDocket No. 10301-79.United States Tax CourtT.C. Memo 1982-231; 1982 Tax Ct. Memo LEXIS 514; 43 T.C.M. (CCH) 1242; T.C.M. (RIA) 82231; April 29, 1982. *514 H and W filed joint Federal income tax returns for 1975 and 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606827/ | National Alloys Company v. Commissioner.National Alloys Co. v. CommissionerDocket No. 14928.United States Tax Court1948 Tax Ct. Memo LEXIS 10; 7 T.C.M. (CCH) 962; T.C.M. (RIA) 48268; December 23, 1948*10 Respondent erred in disallowing any part of the compensation paid by petitioner to its three principal executives i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606828/ | HAROLD F. BEHLING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBehling v. Comm'rNo. 4242-0lL United States Tax Court118 T.C. 572; 2002 U.S. Tax Ct. LEXIS 36; 118 T.C. No. 36; June 17, 2002., Filed *36 Respondent's Motion For Summary Judgment granted and decision entered for respondent. R disallowed a lo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606829/ | Max Kass v. Commissioner.Kass v. CommissionerDocket No. 61965.United States Tax CourtT.C. Memo 1957-227; 1957 Tax Ct. Memo LEXIS 22; 16 T.C.M. (CCH) 1035; T.C.M. (RIA) 57227; December 12, 1957*22 Petitioner made a gift in trust of which petitioner's spouse was a life beneficiary, the trustees having the power to invad... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606830/ | JAMES G. HEASLET, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. *Heaslet v. CommissionerDocket No. 108421.United States Board of Tax Appeals47 B.T.A. 1006; 1942 BTA LEXIS 617; November 10, 1942, Promulgated *617 Prior to the taxable years petitioner established a trust for the benefit of his wife. The ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606831/ | CHARLIE SCOTT AND MAE E. SCOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentScott v. CommissionerDocket No. 10224-77.United States Tax CourtT.C. Memo 1983-315; 1983 Tax Ct. Memo LEXIS 470; 46 T.C.M. (CCH) 325; T.C.M. (RIA) 83315; June 6, 1983. *470 Alan R. Harter, for the petitioners. Ronald D. Dalrymp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606832/ | Estate of Douglas Henry, Deceased, Third National Bank, et al., Co-Executors, and Kathryn C. Henry, Surviving Wife, Petitioners v. Commissioner of Internal Revenue, Respondent; Kathryn C. Henry, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Henry v. CommissionerDocket Nos. 2926-75, 2927-75United S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606833/ | HOWARD GILMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGilman v. Comm'rDocket No. 15585-87United States Tax CourtT.C. Memo 1990-205; 1990 Tax Ct. Memo LEXIS 224; 59 T.C.M. (CCH) 465; T.C.M. (RIA) 90205; April 23, 1990, Filed Gilman v. Comm'r, T.C. Memo 1989-684">T.C. Memo 1989-684, 1989 Tax Ct. Memo L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606834/ | J. Ferd Oberwinder et al. 1 v. Commissioner. Oberwinder v. CommissionerDocket Nos. 887 to 894 incl. and 1998.United States Tax Court1944 Tax Ct. Memo LEXIS 276; 3 T.C.M. (CCH) 391; T.C.M. (RIA) 44130; April 26, 1944*276 Stanley S. Waite, Esq., 408 Pine St., St. Louis, Mo., for the petitioners in dockets Nos. 887 to 89... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606837/ | John S. Gurich and Lillian J. Gurich v. Commissioner. Robert E. Bessette and Margaret L. Bessette v. Commissioner.Gurich v. CommissionerDocket Nos. 71232, 71233.United States Tax CourtT.C. Memo 1960-189; 1960 Tax Ct. Memo LEXIS 100; 19 T.C.M. (CCH) 992; T.C.M. (RIA) 60189; September 19, 1960C. Keefe Hurley, Esq., 60 St... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606838/ | A. HARRIS & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.A. Harris & Co. v. CommissionerDocket Nos. 12123, 13998, 22502.United States Board of Tax Appeals16 B.T.A. 705; 1929 BTA LEXIS 2533; May 27, 1929, Promulgated *2533 1. Amounts paid by the petitioner in its fiscal years ended January 31, 1920... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606840/ | Elsie SoRelle, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentSoRelle v. CommissionerDocket Nos. 36218, 36411, 39789United States Tax Court22 T.C. 459; 1954 U.S. Tax Ct. LEXIS 190; June 7, 1954, Filed June 7, 1954, Filed *190 Decisions will be entered under Rule 50. 1. A. W. SoRelle (referred to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606842/ | ELIZABETH H. FISHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fisher v. CommissionerDocket No. 98637.United States Board of Tax Appeals45 B.T.A. 958; 1941 BTA LEXIS 1052; December 9, 1941, Promulgated *1052 1. The value for gift tax purposes of single premium life insurance policies on the donor's ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4330976/ | JAMES D. SCHLICHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchlicher v. CommissionerDocket No. 21305-94United States Tax CourtT.C. Memo 1997-37; 1997 Tax Ct. Memo LEXIS 38; 73 T.C.M. 1801; January 21, 1997, Filed 1997 Tax Ct. Memo LEXIS 38">*38 Decision will be entered under Rule 155. Jon R. Vaught... | 01-04-2023 | 11-13-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4606853/ | Noel D. Induni and Janet E. Induni, Petitioners v. Commissioner of Internal Revenue, RespondentInduni v. CommissionerDocket No. 8013-90United States Tax Court98 T.C. 618; 1992 U.S. Tax Ct. LEXIS 48; 98 T.C. No. 42; May 20, 1992, Filed *48 Decision will be entered under Rule 155. While working for the U.S. Immigration ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4334846/ | EARLY ROBERTSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRobertson v. Comm'rNo. 10113-02L United States Tax CourtT.C. Memo 2004-72; 2004 Tax Ct. Memo LEXIS 73; 87 T.C.M. (CCH) 1112; March 18, 2004, Filed *73 Respondent's motion for summary judgment granted in part and denied in part. In a colle... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4606855/ | W. M. BUCHANAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Buchanan v. CommissionerDocket No. 17375.United States Board of Tax Appeals20 B.T.A. 210; 1930 BTA LEXIS 2182; July 8, 1930, Promulgated *2182 1. In a proceeding to determine the tax liability of an individual, wherein he asserts the existenc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606856/ | JOSEPH R. HUIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent JOSEPH R. HUIE and MARY ANN HUIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHuie v. CommissionerDocket Nos. 595-75 596-75.United States Tax CourtT.C. Memo 1977-151; 1977 Tax Ct. Memo LEXIS 291; 36 T.C.M. (CCH) 645; T.C.M. (RIA) ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606858/ | William R. Happel, Jr. v. Commissioner.Happel v. CommissionerDocket No. 27588.United States Tax Court1953 Tax Ct. Memo LEXIS 256; 12 T.C.M. (CCH) 514; T.C.M. (RIA) 53166; May 13, 1953*256 Held, under all the facts, petitioner and his mother entered into a valid partnership for the taxable year 1944. Arthur McGregor, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606861/ | State of Washington, Petitioner v. Commissioner of Internal Revenue, RespondentWashington v. CommissionerDocket No. 16153-79BUnited States Tax Court77 T.C. 656; 1981 U.S. Tax Ct. LEXIS 54; September 24, 1981, Filed *54 Petitioner seeks a declaratory judgment that bonds it proposes to issue will be exempt from taxation... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606862/ | William M. Boyer, Petitioner v. Commissioner of Internal Revenue, RespondentBoyer v. CommissionerDocket No. 7420-79United States Tax Court79 T.C. 143; 1982 U.S. Tax Ct. LEXIS 62; 79 T.C. No. 9; July 26, 1982, Filed *62 Decision will be entered under Rule 155. Petitioner's wife made complaint for separate support under... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606864/ | ESTATE OF CONSTANCE COATES, DECEASED, PEARL K. KARTER, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Coates v. CommissionerDocket No. 44133-85.United States Tax CourtT.C. Memo 1986-574; 1986 Tax Ct. Memo LEXIS 34; 52 T.C.M. (CCH) 1122; T.C.M. (RIA) 86574; December 2, 1986. William Stitz... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606866/ | FLORENCE H. WATKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Watkins v. CommissionerDocket No. 100640.United States Board of Tax Appeals43 B.T.A. 900; 1941 BTA LEXIS 1431; March 13, 1941, Promulgated *1431 1. The taxpayer is the life beneficiary of a trust part of the corpus of which was preferred... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606867/ | LUCILLE V. KURTIN and ESTATE OF BERNARD J. KURTIN, Deceased, LUCILLE V. KURTIN, Executrix, and JON R. KURTIN, Executor, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKurtin v. CommissionerDocket No. 27668-85United States Tax CourtT.C. Memo 1991-525; 1991 Tax Ct. Memo LEXIS 574; 62 T.C.M. (CCH) 1058; T.C.M.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606868/ | MICHAEL R. KELLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKelly v. CommissionerDocket No. 30915-84.United States Tax CourtT.C. Memo 1987-352; 1987 Tax Ct. Memo LEXIS 352; 53 T.C.M. (CCH) 1376; T.C.M. (RIA) 87352; July 21, 1987. Michael R. Kelly, pro se. Theresa E. Mitchell, for the respondent. PARRM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606869/ | SAM E. MOORE and DIANE R. LOWRY, formerly DIANE R. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoore v. CommissionerDocket No. 18241-80.United States Tax CourtT.C. Memo 1983-671; 1983 Tax Ct. Memo LEXIS 118; 47 T.C.M. (CCH) 256; T.C.M. (RIA) 83671; November 8, 1983. *118 Held, petitioners failed ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606870/ | ALBERT E. SCHWABACHER, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Schwabacher v. CommissionerDocket Nos. 100864, 100865, 101268, 101269.United States Board of Tax Appeals43 B.T.A. 1177; 1941 BTA LEXIS 1401; March 27, 1941, Promulgated *1401 1. Amounts paid by a partnership in settlement of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606871/ | Estate of Edward A. Cunha, Deceased, Bank of America National Trust and Savings Association, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Cunha v. CommissionerDocket No. 63879United States Tax Court30 T.C. 812; 1958 U.S. Tax Ct. LEXIS 137; June 30, 1958, Filed *137 Decision will be ent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606873/ | STATE PIPE & NIPPLE CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HENRY KRONHAUS and ELEANOR KRONHAUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentState Pipe & Nipple Corp. v. CommissionerDocket Nos. 2668-80, 2669-80.United States Tax CourtT.C. Memo 1983-339; 1983 Tax Ct. Memo LEXIS ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606875/ | NORMAN E. BURKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurke v. CommissionerDocket No. 16901-80.United States Tax CourtT.C. Memo 1981-186; 1981 Tax Ct. Memo LEXIS 560; 41 T.C.M. (CCH) 1292; T.C.M. (RIA) 81186; April 20, 1981. Norman E. Burke, pro se. Susan B. Watson, for the respondent. DAWSONMEM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606876/ | FLORENCE L. KLEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MINNA K. WEISSENBACH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Klein v. CommissionerDocket Nos. 4004, 4005, 6061, 6102, 10157.United States Board of Tax Appeals6 B.T.A. 617; 1927 BTA LEXIS 3461; March 26, 1927, Promulgat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606877/ | R. J. RICHARDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Richards v. CommissionerDocket No. 52848.United States Board of Tax Appeals30 B.T.A. 1131; 1934 BTA LEXIS 1223; June 29, 1934, Promulgated *1223 A taxpayer who owned land which had been devoted to farming purposes and which became too valuable... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606878/ | Betty Jean Michaelis v. Commissioner.Michaelis v. CommissionerDocket No. 5901-70.United States Tax CourtT.C. Memo 1971-199; 1971 Tax Ct. Memo LEXIS 131; 30 T.C.M. (CCH) 834; T.C.M. (RIA) 71199; August 16, 1971, Filed. Betty Jean Michaelis, pro se, 2613 S.W.Water Ave., Portland, Ore.Joseph M. Wetzel, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606880/ | HOME NEWS PUBLISHING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Home News Publishing Co. v. CommissionerDocket No. 22474.United States Board of Tax Appeals18 B.T.A. 1008; 1930 BTA LEXIS 2547; February 3, 1930, Promulgated *2547 Expenditures made by the petitioner for replacing wooden girders with... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471410/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
01/10/2020 09:07 AM CST
- 326 -
Nebraska Supreme Court A dvance Sheets
304 Nebraska R eports
... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606881/ | LEONIDAS GIL DE GIBAJA AND ELENA H. GIL DE GIBAJA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGil de Gibaja v. CommissionerDocket No. 8049-74.United States Tax CourtT.C. Memo 1977-313; 1977 Tax Ct. Memo LEXIS 121; 36 T.C.M. (CCH) 1260; T.C.M. (RIA) 770313; September 19, 1977, Filed Leonidas Gil de Gibaj... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606882/ | Chicago Stadium Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentChicago Stadium Corp. v. CommissionerDocket No. 20956United States Tax Court13 T.C. 889; 1949 U.S. Tax Ct. LEXIS 21; December 6, 1949, Promulgated *21 Decision will be entered for the respondent. The taxpayer corporation was formed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606883/ | KERRY L. KIZER AND DEBORAH M. KIZER, A.K.A. DEBRA M. KIZER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKizer v. CommissionerDocket No. 24418-90United States Tax CourtT.C. Memo 1992-584; 1992 Tax Ct. Memo LEXIS 610; 64 T.C.M. (CCH) 961; September 29, 1992, Filed *610 Decision will be entered pursuant to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606885/ | Firefoam Sales Company v. Commissioner.Firefoam Sales Co. v. CommissionerDocket Nos. 9516, 10211, 12033.United States Tax Court1947 Tax Ct. Memo LEXIS 241; 6 T.C.M. (CCH) 406; T.C.M. (RIA) 47097; April 22, 1947*241 Charles B. McInnis, Esq., 735 Transportation Bldg., Washington 6, D.C., for the petitioner. Stanley L. D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606887/ | James C. Coughlin, Petitioner, v. Commissioner of Internal Revenue, RespondentCoughlin v. CommissionerDocket No. 822United States Tax Court3 T.C. 420; 1944 U.S. Tax Ct. LEXIS 173; March 7, 1944, Promulgated *173 Decision will be entered under Rule 50. In 1941 the petitioner paid $ 4,000 in legal fees in connection wit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606889/ | ESTATE OF FRANK H. NELSON, DECEASED, SCOTT ROMINE and MARY L. ROMINE, CO-EXECUTORS, Pettioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Nelson v. CommissionerDocket No. 8786-78.United States Tax CourtT.C. Memo 1980-518; 1980 Tax Ct. Memo LEXIS 67; 41 T.C.M. (CCH) 400; T.C.M. (RIA) 80518; November 24, 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606890/ | Estate of Arnold Resch, Deceased, The Chase National Bank of the City of New York, Ancillary Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentResch v. CommissionerDocket No. 26512United States Tax Court20 T.C. 171; 1953 U.S. Tax Ct. LEXIS 182; April 27, 1953, Promulgated *182 Decision will be entere... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606891/ | Donald A. Rickard and Estate of Eva C. Rickard, Deceased, Petitioners v. Commissioner of Internal Revenue, RespondentRickard v. CommissionerDocket No. 3900-83United States Tax Court88 T.C. 188; 1987 U.S. Tax Ct. LEXIS 12; 88 T.C. No. 12; January 21, 1987. January 21, 1987, Filed *12 Decision will be entered for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606843/ | FREDERICK MCLEAN BUGHER, ET AL., EXECUTORS, ESTATE OF FREDERICK H. BUGHER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MILDRED MCLEAN DEWEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bugher v. CommissionerDocket Nos. 6035, and 5040, 10012.United States Board of Tax Appeals9 B.T.A. 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606844/ | WILLIAM C. REICHENBACH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; KATHLEEN S. REICHENBACH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentReichenbach v. CommissionerDocket Nos. 15915-94, 15916-94United States Tax CourtT.C. Memo 1995-369; 1995 Tax Ct. Memo LEXIS 368; 70 T.C.M. (CCH) 313; Aug... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606845/ | A. C. GRIFFITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Griffith v. CommissionerDocket No. 11400.United States Board of Tax Appeals11 B.T.A. 565; 1928 BTA LEXIS 3771; April 13, 1928, Promulgated *3771 1. In the years 1920 and 1922 the petitioner received cash gifts from his father in the respectiv... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606846/ | Marcellus R. Lare, Jr., and Lillian D. Lare, Petitioners v. Commissioner of Internal Revenue, RespondentLare v. CommissionerDocket No. 4830-72United States Tax Court62 T.C. 739; 1974 U.S. Tax Ct. LEXIS 54; 62 T.C. No. 80; August 29, 1974, Filed *54 Decision will be entered under Rule 155. Petitioner, who was engaged i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606847/ | The John B. Canepa Company v. Commissioner.John B. Canepa Co. v. CommissionerDocket No. 95340.United States Tax CourtT.C. Memo 1963-337; 1963 Tax Ct. Memo LEXIS 12; 22 T.C.M. (CCH) 1770; T.C.M. (RIA) 63337; December 24, 1963Jack B. Moore and Howard G. Krane for the petitioner. Charles B. Wolfe, Jr., for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606850/ | DORCHESTER INDUSTRIES INCORPORATED, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Dorchester Indus. v. Comm'rDocket Nos. 20515-93, 20572-93, 27121-93, 23092-94United States Tax Court108 T.C. 320; 1997 U.S. Tax Ct. LEXIS 16; 108 T.C. No. 16; April 29, 1997, Filed *16 R has moved for entry of deci... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606852/ | BARNEY C. RUBEN AND ESTATE OF ELEANOR RUBEN, DECEASED, BARNEY C. RUBEN AND DANTE P. WEBSTER, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRuben v. CommissionerDocket No. 21215-85.United States Tax CourtT.C. Memo 1987-277; 1987 Tax Ct. Memo LEXIS 277; 53 T.C.M. (CCH) 992; T.C.M. (RIA) 87277; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653696/ | NONPRECEDENTIAL DISPOSITION
To be cited only in accordance with Fed. R. App. P. 32.1
United States Court of Appeals
For the Seventh Circuit
Chicago, Illinois 60604
Submitted January 21, 2021
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4606892/ | Charles Oran Mensik and Mary Mensik v. Commissioner.Mensik v. CommissionerDocket No. 89410.United States Tax CourtT.C. Memo 1968-8; 1968 Tax Ct. Memo LEXIS 289; 27 T.C.M. (CCH) 28; T.C.M. (RIA) 68008; January 11, 1968. Filed Kinsey T. James, for the petitioners. WITHEYMemorandum Findings of Fact and Opinion WITHEY, Ju... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606893/ | Estate of Ruth Brainard Cutler, Deceased, Ralph D. Cutler, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentCutler v. CommissionerDocket No. 16183United States Tax Court13 T.C. 138; 1949 U.S. Tax Ct. LEXIS 118; July 27, 1949, Promulgated *118 Decision will be entered under Rule 50. On December 19, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2115357/ | 143 Cal.App.3d 469 (1983)
192 Cal. Rptr. 16
ROBERT H. SHARPE, Petitioner,
v.
THE SUPERIOR COURT OF SACRAMENTO COUNTY, Respondent; EILEEN L. BERONIO, Real Party in Interest.
Docket No. 21851.
Court of Appeals of California, Third District.
May 31, 1983.
*470 COUNSEL
Hardy, Erich & Brown, Weintraub, Genshlea, Hardy, Eric... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4606894/ | THOMAS E. MONFORE AND CAROL L. MONFORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMonfore v. CommissionerDocket No. 7148-86.United States Tax CourtT.C. Memo 1988-197; 1988 Tax Ct. Memo LEXIS 232; 55 T.C.M. (CCH) 787; T.C.M. (RIA) 88197; May 4, 1988. Russel E. Templeton, for the petitioners. Andrew D. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4338119/ | KEVIN PATRICK MCKENNA AND ANANDA L. MCKENNA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcKenna v. Comm'rNo. 13440-08SUnited States Tax CourtT.C. Summary Opinion 2010-58; 2010 Tax Ct. Summary LEXIS 76; May 4, 2010, FiledPURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED A... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4606895/ | JOHN H. RIDDLE, JR., and SHIRLEY RIDDLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRiddle v. CommissionerDocket No. 6792-74United States Tax CourtT.C. Memo 1976-205; 1976 Tax Ct. Memo LEXIS 198; 35 T.C.M. (CCH) 876; T.C.M. (RIA) 760205; June 24, 1976, Filed Sydney R. Rubin, for the petitioners. Louis ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606896/ | ARON B. KATZ AND PHYLLIS A. KATZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKatz v. CommissionerNo. 460-96; No. 780-97; No. 181-98United States Tax Court116 T.C. 5; 2001 U.S. Tax Ct. LEXIS 2; 116 T.C. No. 2; 2001-1 U.S. Tax Cas. (CCH) P54,207; January 12, 2001, Filed *2 An appropriate order will be is... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606897/ | MARGUERITE HYDE SUFFOLK & BERKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Suffolk & Berks v. CommissionerDocket Nos. 81417, 93257.United States Board of Tax Appeals40 B.T.A. 1121; 1939 BTA LEXIS 748; December 15, 1939, Promulgated *748 1. Pursuant to court decree and for the purpose of restoring an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606898/ | O. O. OWENS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Owens v. CommissionerDocket Nos. 14379, 31986, 47887.United States Board of Tax Appeals26 B.T.A. 1147; 1932 BTA LEXIS 1183; October 8, 1932, Promulgated *1183 1. INCOME - RECEIVER - ACCUMULATED FOR UNASCERTAINED PERSONS. Where income from royal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606899/ | GIBBS & HUDSON, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gibbs & Hudson v. CommissionerDocket No. 74683.United States Board of Tax Appeals35 B.T.A. 205; 1936 BTA LEXIS 549; December 23, 1936, Promulgated *549 1. Amounts paid by a corporation to two of its officers for architectural and other ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606900/ | Koppers Company v. Commissioner.Koppers Co. v. CommissionerDocket No. 108500.United States Tax Court1944 Tax Ct. Memo LEXIS 346; 3 T.C.M. (CCH) 204; T.C.M. (RIA) 44059; February 29, 1944*346 O. H. Chmillon, C. P. A., John E. McClure, Esq., and E. L. Updike, Esq., 920 Southern Bldg., Washington, D.C, for the petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606902/ | RICHARD A. SERBOUSEK and MARY J. SERBOUSEK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent JAMES E. RAMSAY and CONSTANCE RAMSAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSerbousek v. CommissionerDocket Nos. 8351-74, 8368-74.United States Tax CourtT.C. Memo 1977-105; 1977 Tax Ct. Memo LEXI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606903/ | The Pittsburgh & West Virginia Railway Company, Petitioner, v. Commissioner of Internal Revenue, RespondentPittsburgh & W. v. R. Co. v. CommissionerDocket No. 11116United States Tax Court9 T.C. 268; 1947 U.S. Tax Ct. LEXIS 116; August 29, 1947, Promulgated *116 Decision will be entered under Rule 50. 1. Petitioner's p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606904/ | Appeal of HERBERT E. CLAYBURGH, IRA KAHN, GUSTAV EPSTEIN.Clayburgh v. CommissionerDocket No. 1031.United States Board of Tax Appeals1 B.T.A. 573; 1925 BTA LEXIS 2877; February 10, 1925, decided Submitted January 21, 1925. *2877 Where members of a syndicate proportionately advanced a total of $140,000 which was intend... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606905/ | William R. and Mary A. Crawford v. Commissioner.Crawford v. CommissionerDocket No. 804-67.United States Tax CourtT.C. Memo 1968-196; 1968 Tax Ct. Memo LEXIS 103; 27 T.C.M. (CCH) 957; T.C.M. (RIA) 68196; September 3, 1968. Filed William R. Crawford, pro se, 4 Kent Rd., Port Jefferson Station, Long Island, N. Y. Robert S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606908/ | J. P. JERPE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jerpe v. CommissionerDocket No. 103377.United States Board of Tax Appeals45 B.T.A. 199; 1941 BTA LEXIS 1155; September 26, 1941, Promulgated *1155 Where the petitioner made a sale of certain stock for a cash payment and five further payments to b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606911/ | J. W. KELLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. IDA M. KELLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kelly v. CommissionerDocket Nos. 6476, 6477.United States Board of Tax Appeals6 B.T.A. 1221; 1927 BTA LEXIS 3301; May 4, 1927, Promulgated *3301 In the absence of evidenc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606912/ | Viola Bjorklund, et al. 1 v. Commissioner. Bjorklund v. CommissionerDocket Nos. 86117, 86142, 86456.United States Tax CourtT.C. Memo 1963-101; 1963 Tax Ct. Memo LEXIS 243; 22 T.C.M. (CCH) 469; T.C.M. (RIA) 63101; April 5, 1963Andrew F. Slaby, Esq., for the petitioners. Melvin E. Pearl, Esq., for the respondent. DAWSON... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606913/ | Louis L. and Rose L. Meyers, Petitioners, v. Commissioner.Meyers v. CommissionerDocket No. 61370.United States Tax CourtT.C. Memo 1959-39; 1959 Tax Ct. Memo LEXIS 205; 18 T.C.M. (CCH) 189; T.C.M. (RIA) 59039; February 27, 1959*205 Richard Kohn, Esq., for the petitioners. Mark H. Berliant, Esq., for the respondent. TI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606917/ | WINIFRED WHEELER MCINTYRE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROBERT T. WHEELER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McIntyre v. CommissionerDocket Nos. 103221, 103222.United States Board of Tax Appeals45 B.T.A. 67; 1941 BTA LEXIS 1176; September 12, 1941, Promulgated ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606918/ | A. Douglas Russell v. Commissioner.Russell v. CommissionerDocket No. 15294.United States Tax Court1948 Tax Ct. Memo LEXIS 96; 7 T.C.M. (CCH) 627; T.C.M. (RIA) 48170; August 31, 1948Allen G. Gartner, Esq., 815 15th St., N.W., Washington, D.C., and Edward I. Sproull, C.P.A., 17 East 42nd St., New York, N. Y., for the pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606919/ | Estelle G. Marx, Petitioner, v. Commissioner of Internal Revenue, RespondentMarx v. CommissionerDocket No. 3602United States Tax Court5 T.C. 173; 1945 U.S. Tax Ct. LEXIS 155; May 31, 1945, Promulgated *155 Decision will be entered under Rule 50. Loss on sale of inherited yacht, held on facts, sustained in a transactio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606923/ | J. G. Mendoza and Eva Mendoza v. Commissioner.Mendoza v. CommissionerDocket No. 93519.United States Tax CourtT.C. Memo 1963-115; 1963 Tax Ct. Memo LEXIS 229; 22 T.C.M. (CCH) 528; T.C.M. (RIA) 63115; April 24, 1963Richard N. Little, Esq., for the petitioners. William T. Ivey, Jr., Esq., for the respondent. TURNER Memor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606924/ | W. E. BRANCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Branch v. CommissionerDocket Nos. 88893, 89584.United States Board of Tax Appeals38 B.T.A. 1139; 1938 BTA LEXIS 779; Promulgated November 15, 1938, Promulgated *779 During the years 1933, 1934, and 1935 the petitioner, a citizen of the United St... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606926/ | JOSEPH SIMON and JONNIE H. SIMON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Simon v. CommissionerDocket Nos. 830-77, 831-77, 832-77.United States Tax CourtT.C. Memo 1982-8; 1982 Tax Ct. Memo LEXIS 738; 43 T.C.M. (CCH) 269; T.C.M. (RIA) 82008; January 11, 1982. *738 Held, the distribution to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606927/ | APPEAL OF MIDLAND REFINING CO. (No. 1).Midland Refining Co. v. CommissionerDocket No. 709.United States Board of Tax Appeals2 B.T.A. 292; 1925 BTA LEXIS 2472; July 10, 1925, Decided Submitted March 31, 1925. *2472 Upon the evidence, held, that the taxpayer and the Inland Oil Co. were affiliated during the calendar ye... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606930/ | Madison Fund, Inc. (Formerly the Pennroad Corporation), Petitioner, v. Commissioner of Internal Revenue, RespondentMadison Fund, Inc. v. CommissionerDocket Nos. 93718, 4194-62United States Tax Court43 T.C. 215; 1964 U.S. Tax Ct. LEXIS 15; November 23, 1964, Filed November 23, 1964, Filed *15 Decisions will be entered u... | 01-04-2023 | 11-20-2020 |
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