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https://www.courtlistener.com/api/rest/v3/opinions/4606931/ | CHARLES F. AYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ayer v. CommissionerDocket No. 6442.United States Board of Tax Appeals7 B.T.A. 324; 1927 BTA LEXIS 3215; June 14, 1927, Promulgated *3215 1. DIVIDEND INCOME. - A corporation during the year 1920 was a going concern and had some income. It o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606932/ | Hilary H. Jernigan v. Commissioner.Hilary H. Jernigan v. CommissionerDocket No. 16858.United States Tax Court1948 Tax Ct. Memo LEXIS 53; 7 T.C.M. (CCH) 801; T.C.M. (RIA) 48225; October 27, 1948*53 Hilary H. Jernigan, pro se. S. Earl Heilman, Esq., for the respondent. LEMIRE Memorandum Findings of Fact and Opinion Th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606934/ | ESTATE OF EDWARD J. MORRIS, DECEASED, JOHN C. EVELIUS, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Morris v. CommissionerDocket No. 9440-77.United States Tax CourtT.C. Memo 1979-65; 1979 Tax Ct. Memo LEXIS 464; 38 T.C.M. (CCH) 283; T.C.M. (RIA) 79065; February 27, 1979, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606935/ | GRAND RIVER AVENUE DEVELOPMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Grand River Ave. Development Co. v. CommissionerDocket No. 34681.United States Board of Tax Appeals12 B.T.A. 863; 1928 BTA LEXIS 3434; June 27, 1928, Promulgated *3434 H. A. Mihills, C.P.A., for the petitioner. W. F. Gibbs,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606936/ | H. Dixon Smith, Inc. v. Commissioner.H. Dixon Smith, Inc. v. CommissionerDocket No. 16648.United States Tax Court1949 Tax Ct. Memo LEXIS 85; 8 T.C.M. (CCH) 790; T.C.M. (RIA) 49215; August 31, 1949C. P. Bagley, Esq., for the petitioner. Edward L. Potter, Esq., for the respondent. HARLAN Memorandum Findings of Fact and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606937/ | Thalhimer Brothers, Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentThalhimer Bros., Inc. v. CommissionerDocket No. 49531United States Tax Court27 T.C. 733; 1957 U.S. Tax Ct. LEXIS 274; January 29, 1957, Filed *274 Decision will be entered under Rule 50. 1. Petitioner, an accrual basis taxpaye... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606938/ | EDWIN M. BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown v. CommissionerDocket No. 7563.United States Board of Tax Appeals12 B.T.A. 841; 1928 BTA LEXIS 3430; June 27, 1928, Promulgated *3430 Frank C. Olive, Esq., and George S. Olive, C.P.A., for the petitioner. J. E. Marshall, Esq., for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606939/ | RICHARD PAOLINI AND MARGARET PAOLINI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPaolini v. CommissionerDocket Nos. 8686-78, 8687-78, 15091-79.United States Tax CourtT.C. Memo 1982-69; 1982 Tax Ct. Memo LEXIS 676; 43 T.C.M. (CCH) 513; T.C.M. (RIA) 82069; February 11, 1982; Amended March 3, 1982 Leonard ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606940/ | H. ROGER LAWLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLawler v. CommissionerDocket No. 19653-93United States Tax CourtT.C. Memo 1995-26; 1995 Tax Ct. Memo LEXIS 29; 69 T.C.M. (CCH) 1699; January 23, 1995, Filed *29 Decision will be entered under Rule 155. Held: P's interest expense of $ 3,020,740... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606941/ | Harry P. Gamble, Jr., and Gretchen B. Gamble, Husband and Wife v. Commissioner.Gamble v. CommissionerDocket No. 44940.United States Tax CourtT.C. Memo 1955-289; 1955 Tax Ct. Memo LEXIS 49; 14 T.C.M. (CCH) 1115; T.C.M. (RIA) 55289; October 27, 1955*49 Harry P. Gamble, Jr., Esq., 1316 Henry Clay Avenue, New Orleans, La.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653697/ | 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,... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653698/ | 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 2... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653699/ | In the
United States Court of Appeals
For the Seventh Circuit
____________________
No. 20-1374
ANNE MARNOCHA,
Plaintiff-Appellant,
v.
ST. VINCENT HOSPITAL AND HEALTH CARE CENTER, INC.
and ST. VINCE... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4606957/ | HARRY HOLOF AND NORMA HOLOF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHolof v. CommissionerDocket No. 33874-84.United States Tax CourtT.C. Memo 1987-540; 1987 Tax Ct. Memo LEXIS 532; 54 T.C.M. (CCH) 959; T.C.M. (RIA) 87540; October 22, 1987; Reversed April 12, 1989 John J. O'Toole, G. Michael Saran, a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606958/ | Charles F. Hoffman and Gloria L. Hoffman v. Commissioner.Hoffman v. CommissionerDocket No. 4426-68.United States Tax CourtT.C. Memo 1971-120; 1971 Tax Ct. Memo LEXIS 207; 30 T.C.M. (CCH) 508; T.C.M. (RIA) 71120; May 27, 1971, Filed Joseph V. Di Rosa, Pere Marq. Bldg., New Orleans, La., for the petitioners. William O. L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606959/ | RICHARD HANSEN LAND, INC., A MONTANA CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOHN KAMMERZELL FARMS, INC., A MONTANA CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRichard Hansen Land, Inc. v. CommissionerDocket Nos. 3582-91, 25324-91United States Tax CourtT.C. Me... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606960/ | Grace National Bank of New York, Petitioner, v. Commissioner of Internal Revenue, RespondentGrace Nat'l Bank v. CommissionerDocket No. 21969United States Tax Court15 T.C. 563; 1950 U.S. Tax Ct. LEXIS 55; October 24, 1950, Promulgated *55 Decision will be entered for the respondent. Petitioner paid $ 5,000 as an admiss... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606964/ | FEDERICO STALLFORTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stallforth v. CommissionerDocket Nos. 47200, 50287.United States Board of Tax Appeals30 B.T.A. 546; 1934 BTA LEXIS 1306; April 27, 1934, Promulgated *1306 During the years 1925, 1926, and 1927 the petitioner was an alien domiciled in New ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606965/ | JAMES E. WEST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.West v. CommissionerDocket No. 101404.United States Board of Tax Appeals44 B.T.A. 1159; 1941 BTA LEXIS 1220; August 5, 1941, Promulgated *1220 Petitioner and his wife owned all of their property in community in the State of Washington until, by... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/302061/ | 456 F.2d 979
Marvin LEBOWITZv.FORBES LEASING AND FINANCE CORPORATION (a ForeignCorporation), Appellant, et al.
No. 71-1439.
United States Court of Appeals,Third Circuit.
Argued Nov. 30, 1971.Decided Feb. 24, 1972.
Lawrence Silver, Dilworth, Paxson, Kalish, Levy & Coleman, Philadelphia, Pa., for appellants.
Henry A. St... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4606967/ | RALPH H. PLUMB, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Plumb v. CommissionerDocket No. 3370.United States Board of Tax Appeals7 B.T.A. 295; 1927 BTA LEXIS 3206; June 14, 1927, Promulgated *3206 VALUE OF LEASEHOLD. - Value of a tenant's leasehold acquired by inheritance on March 2, 1917, determined ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606968/ | APPEAL OF OLD '76 DISTILLING CO.Old '76 Distilling Co. v. CommissionerDocket No. 1262.United States Board of Tax Appeals3 B.T.A. 1346; 1926 BTA LEXIS 2415; April 20, 1926, Decided Submitted May 25, 1925. *2415 On the facts stated, held, that the taxpayer did not sustain a deductible loss in the taxable year in questi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606970/ | Ralph B. Wattley and Josephine R. Wattley, Petitioners, v. Commissioner of Internal Revenue, RespondentWattley v. CommissionerDocket No. 62297United States Tax Court31 T.C. 510; 1958 U.S. Tax Ct. LEXIS 21; December 11, 1958, Filed *21 Decision will be entered under Rule 50. Petitioner, the owner of all of the stock of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606972/ | C. C. CODDINGTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Coddington v. CommissionerDocket No. 8631.United States Board of Tax Appeals10 B.T.A. 712; 1928 BTA LEXIS 4055; February 13, 1928, Promulgated *4055 INCOME. - Petitioner, the proprietor of an automobile business and the owner of certain real... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606973/ | RICHARD C. KING AND LYNN C. KING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKing v. CommissionerDocket No. 37914-87United States Tax CourtT.C. Memo 1989-453; 1989 Tax Ct. Memo LEXIS 453; 57 T.C.M. (CCH) 1391; T.C.M. (RIA) 89453; August 28, 1989R. Lawrence Heinkel, for the petitioners. Francis C. Muccio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606974/ | A. D. GEOGHEGAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. A. D. GEOGHEGAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Geoghegan v. CommissionerDocket Nos. 64134, 64135.United States Board of Tax Appeals31 B.T.A. 93; 1934 BTA LEXIS 1166; August 14, 1934, Promulgated *1166 When... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606976/ | Marcus Boyd v. Commissioner.Boyd v. CommissionerDocket No. 3547.United States Tax Court1945 Tax Ct. Memo LEXIS 278; 4 T.C.M. (CCH) 293; T.C.M. (RIA) 45082; March 8, 1945Drayton Heard, Esq., 924 Grant Bldg., Pittsburg 19, Pa., for the petitioner. Robert H. Kinderman, Esq., for the respondent. LEECHMemorandum Findings o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606978/ | Elizabeth Herbert, Petitioner, v. Commissioner of Internal Revenue, RespondentHerbert v. CommissionerDocket No. 61138United States Tax Court30 T.C. 26; 1958 U.S. Tax Ct. LEXIS 214; April 15, 1958, Filed *214 Decision will be entered under Rule 50. Petitioner during the taxable years was a British subject residing in E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606981/ | ROBERT M. NESMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNesmith v. CommissionerDocket No. 13849-78.United States Tax CourtT.C. Memo 1981-561; 1981 Tax Ct. Memo LEXIS 184; 42 T.C.M. (CCH) 1269; T.C.M. (RIA) 81561; September 29, 1981. *184 Petitioner filed false and fraudulent original income tax r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606982/ | APPEAL OF AMERICAN MILLS CO.American Mills Co. v. CommissionerDocket No. 1994.United States Board of Tax Appeals2 B.T.A. 460; 1925 BTA LEXIS 2415; September 7, 1925, Decided Submitted April 30, 1925. *2415 Value of taxpayer's closing inventory, based on market, sustained. A. B. Hawkins, C.P.A., for the taxpayer. Wi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606983/ | E. H. MCCONNELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McConnell v. CommissionerDocket No. 3211.United States Board of Tax Appeals6 B.T.A. 116; 1927 BTA LEXIS 3593; February 10, 1927, Promulgated *3593 1. Deduction alleged to represent bad debts in the nature of uncollectible balances on merchan... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606984/ | CAROLINE V. LIMROTH AND SECURITY TRUST COMPANY, EXECUTORS UNDER THE WILL OF CHARLES W. LIMROTH, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RAYMOND L. WARREN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM C. DAVIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESP... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606986/ | FRANCES M. PARKFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. E. A. PARKFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Parkford v. CommissionerDocket Nos. 96459, 102987.United States Board of Tax Appeals45 B.T.A. 461; 1941 BTA LEXIS 1121; October 24, 1941, Promulgated *1121 1. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606987/ | William R. Collins, Petitioner, v. Commissioner of Internal Revenue, RespondentCollins v. CommissionerDocket No. 33519United States Tax Court18 T.C. 99; 1952 U.S. Tax Ct. LEXIS 218; April 21, 1952, Promulgated *218 Decision will be entered for the respondent. Prior to 1938 petitioner claimed and was allowed depreciati... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606988/ | Raymond M. Hartman, Petitioner v. Commissioner of Internal Revenue, RespondentHartman v. CommissionerDocket No. 7309-72United States Tax Court65 T.C. 542; 1975 U.S. Tax Ct. LEXIS 14; December 15, 1975, Filed *14 Held, petitioner's failure to file a return cannot avoid the determination of a deficiency against him under... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606991/ | APPEAL OF THORNTON CLANEY LUMBER CO. (NOW BISHOP LUMBER CO.).Thornton Claney Lumber Co. v. CommissionerDocket No. 4665.United States Board of Tax Appeals4 B.T.A. 434; 1926 BTA LEXIS 2290; July 27, 1926, Decided *2290 Held, that the stockholders of a corporation are not the owners of the corporate property, and that the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606992/ | FALL RIVER ELECTRIC LIGHT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fall River Electric Light Co. v. CommissionerDocket Nos. 41468, 43217, 44901.United States Board of Tax Appeals23 B.T.A. 168; 1931 BTA LEXIS 1909; May 13, 1931, Promulgated *1909 1. INCOME - BOND PREMIUM. - Petitioner issue... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606995/ | ALBERT W. TURNER and THERESE L. TURNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTurner v. CommissionerDocket No. 1904-70.United States Tax CourtT.C. Memo 1977-437; 1977 Tax Ct. Memo LEXIS 4; 36 T.C.M. (CCH) 1790; T.C.M. (RIA) 770437; December 28, 1977, Filed John S. Nolan,Wallace E. Whitmore, and F. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606996/ | LAVERTTE, JR. AND CHERYL FILES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFiles v. CommissionerDocket No. 2310-71.United States Tax CourtT.C. Memo 1976-98; 1976 Tax Ct. Memo LEXIS 306; 35 T.C.M. (CCH) 416; T.C.M. (RIA) 760098; March 29, 1976, Filed Lavertte Files, Jr., pro se. 1Richard D. Hall, Jr., an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606997/ | E. C. GATLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gatlin v. CommissionerDocket No. 68444.United States Board of Tax Appeals34 B.T.A. 50; 1936 BTA LEXIS 758; March 6, 1936, Promulgated *758 1. Money obtained to carry on a business under a contract purporting to be an outright sale and purchase ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606998/ | Oscar E. Baan and Evelyn K. Baan, Petitioners, v. Commissioner of Internal Revenue, Respondent; Irving Gordon and Margaret Gordon, Petitioners, v. Commissioner of Internal Revenue, RespondentBaan v. CommissionerDocket Nos. 949-63, 3949-63United States Tax Court45 T.C. 71; 1965 U.S. Tax Ct. LEXIS 25; October 19, 1965, F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607000/ | Gulfstream Land and Development Corporation and Subsidiaries, Petitioners v. Commissioner of Internal Revenue, RespondentGulfstream Land & Development Corp. v. CommissionerDocket No. 479-77United States Tax Court71 T.C. 587; 1979 U.S. Tax Ct. LEXIS 191; January 22, 1979, Filed *191 Gulfstream's wholly owned subsidiary,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607001/ | T. WAYNE DAVIS AND ADELE A. DAVIS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Davis v. CommissionerDocket No. 10001-75.United States Tax CourtT.C. Memo 1978-348; 1978 Tax Ct. Memo LEXIS 170; 37 T.C.M. (CCH) 1441; T.C.M. (RIA) 78348; August 31, 1978, Filed David R. Mason, for the petitioners. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607002/ | ELMIRA ARMS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Elmira Arms Co. v. CommissionerDocket No. 8762.United States Board of Tax Appeals7 B.T.A. 703; 1927 BTA LEXIS 3119; July 22, 1927, Promulgated *3119 1. Excise taxes upon articles sold, levied upon the manufacturer, are not deductible by the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607003/ | Superior Pattern and Manufacturing Company v. Commissioner.Superior Pattern & Mfg. Co. v. CommissionerDocket Nos. 64612 and 70272.United States Tax CourtT.C. Memo 1959-70; 1959 Tax Ct. Memo LEXIS 178; 18 T.C.M. (CCH) 343; T.C.M. (RIA) 59070; April 13, 1959*178 Prior to the years in issue petitioner, a corporation enga... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607005/ | Robert W. Sauer v. Commissioner.Sauer v. CommissionerDocket Nos. 1411-63, 1412-63.United States Tax CourtT.C. Memo 1964-174; 1964 Tax Ct. Memo LEXIS 161; 23 T.C.M. (CCH) 1019; T.C.M. (RIA) 64174; June 23, 1964*161 Edward L. Newberger, for the respondent. BLACK Memorandum Opinion BLACK, Judge: Respondent determined de... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607006/ | JACOB CARP, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carp v. CommissionerDocket No. 52794.United States Board of Tax Appeals31 B.T.A. 541; 1934 BTA LEXIS 1070; November 8, 1934, Promulgated *1070 1. TAXABLE TRANSACTION - ESCROW. - Where the petitioner in 1926 sold his stock in a corporation for $50... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607007/ | CINDY ROSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRose v. CommissionerDocket No. 1760-92United States Tax CourtT.C. Memo 1992-739; 1992 Tax Ct. Memo LEXIS 778; 64 T.C.M. (CCH) 1667; December 30, 1992, Filed *778 An order will be entered granting respondent's motion to dismiss and denying petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607009/ | FREDERICK A. SANSOME, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sansome v. CommissionerDocket No. 26032.United States Board of Tax Appeals22 B.T.A. 1171; 1931 BTA LEXIS 2000; April 10, 1931, Promulgated *2000 A corporation was organized in 1921 to engage in the manufacture and sale of silk and other ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607010/ | LAURENE E. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; M. ALOYSIUS SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket Nos. 4845-87; 4846-87.United States Tax CourtT.C. Memo 1989-257; 1989 Tax Ct. Memo LEXIS 257; 57 T.C.M. (CCH) 531; T.C.M. (RIA) 89257; Ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606942/ | ERIC A. PEARSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES H. HOWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CASPAR W. MORRIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM M. ELKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.P... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606944/ | Estate of Saul R. Gilford, Deceased, Lauren E. Wurster, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Gilford v. CommissionerDocket No. 31395-83United States Tax Court88 T.C. 38; 1987 U.S. Tax Ct. LEXIS 4; 88 T.C. No. 4; January 12, 1987. January 12, 1987, Filed *4 Decision will be ente... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606945/ | Ronda M. Furgatch, Petitioner v. Commissioner of Internal Revenue, RespondentFurgatch v. CommissionerDocket No. 11466-77United States Tax Court74 T.C. 1205; 1980 U.S. Tax Ct. LEXIS 69; September 9, 1980, Filed *69 Decision will be entered under Rule 155. Petitioner's husband was ordered to pay her periodic support pay... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4606949/ | FIRST NATIONAL BANK OF FORT DODGE, IOWA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.First Nat'l Bank v. CommissionerDocket No. 8021.United States Board of Tax Appeals7 B.T.A. 817; 1927 BTA LEXIS 3098; July 29, 1927, Promulgated *3098 Harry Friedman, Esq., and W. D. Jamieson, Esq., for the petitioner. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1922652/ | 190 N.W.2d 651 (1971)
INDEPENDENT SCHOOL DISTRICT NO. 273, Appellant,
v.
Alfred A. GROSS, et al., Respondents,
William J. Olsen, et al., Respondents,
County of Hennepin, Respondent,
Village of Edina, Respondent.
No. 42719.
Supreme Court of Minnesota.
August 27, 1971.
Rehearing Denied October 27, 1971.
*653 Best, Flanag... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4607054/ | RICHARD L. SOGG AND JOYCE SOGG, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Sogg v. CommissionerDocket Nos. 11252-81, 11257-81, 11329-81, 13277-81, 13279-81, 13280-81, 13281-81, 13283-81, 15080-81, 15081-81, 15082-81, 15083-81, 15084-81, 15085-81, 15086-81 15087-81, 15088-81, 15089-81, 15090-8... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607055/ | Ann K. Demeter, et al. 1 v. Commissioner. Demeter v. CommissionerDocket Nos. 5493-69, 5512-69, 5513-69.United States Tax CourtT.C. Memo 1971-209; 1971 Tax Ct. Memo LEXIS 124; 30 T.C.M. (CCH) 863; T.C.M. (RIA) 71209; August 23, 1971, Filed Gino P. Cecchi, 595 Golden Gate Ave., San Francisco, Calif., for the petitioners.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607056/ | T. H. CAMPBELL & BROS., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentT. H. Campbell & Bros., Inc. v. CommissionerDocket No. 5195-72.United States Tax CourtT.C. Memo 1975-149; 1975 Tax Ct. Memo LEXIS 225; 34 T.C.M. (CCH) 695; T.C.M. (RIA) 750149; May 19, 1975Edward M. Dooley, for the petitioner. Chris... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607060/ | Estate of Milton S. Lennard, Deceased, Pauline Lennard and Gerald L. Lennard, Executors, and Pauline Lennard, Individually, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Lennard v. CommissionerDocket No. 2011-70United States Tax Court61 T.C. 554; 1974 U.S. Tax Ct. LEXIS 162; 61 T.C. No. 60; Janua... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607061/ | WINNEMUCCA PARTNERS, JOHN E. HAYES, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWinnemucca Partners v. CommissionerDocket Nos. 25977-86, 11692-87United States Tax CourtT.C. Memo 1995-217; 1995 Tax Ct. Memo LEXIS 219; 69 T.C.M. (CCH) 2630; May 18, 1995, Filed *219 An appropriate order... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607064/ | ALAMITOS LAND COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Alamitos Land Co. v. CommissionerDocket No. 84807.United States Board of Tax Appeals40 B.T.A. 353; 1939 BTA LEXIS 856; July 28, 1939, Promulgated *856 1. The sum of $552,895.11 received in 1932 by petitioner from Shell Oil Co. under de... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607065/ | ROBERT F. CHAPMAN, JR. and PHYLLIS CHAPMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChapman v. CommissionerDocket No. 12443-79.United States Tax CourtT.C. Memo 1982-68; 1982 Tax Ct. Memo LEXIS 675; 43 T.C.M. (CCH) 511; T.C.M. (RIA) 82068; February 11, 1982. Robert F. Chapman, Jr., pro se. Anne Hint... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607067/ | Jules D. Lederman, Petitioner, v. Commissioner of Internal Revenue, RespondentLederman v. CommissionerDocket No. 6347United States Tax Court6 T.C. 991; 1946 U.S. Tax Ct. LEXIS 199; May 8, 1946, Promulgated *199 Decision will be entered under Rule 50. 1. Petitioner is the income beneficiary of a testamentary trust crea... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607068/ | ELIZABETH P. MCCABE AND JAMES P. QUIGLEY, EXECUTORS OF THE LAST WILL AND TESTAMENT OF THOMAS MCCABE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McCabe v. CommissionerDocket No. 43287.United States Board of Tax Appeals23 B.T.A. 1376; 1931 BTA LEXIS 1725; August 28, 1931, Promulgated *1725 1. Commissi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607069/ | WILLIAM MOKAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; MAD GREEKS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMokas v. CommissionerDocket Nos. 13704-85, 13705-85.United States Tax CourtT.C. Memo 1987-273; 1987 Tax Ct. Memo LEXIS 273; 53 T.C.M. (CCH) 969; T.C.M. (RIA) 87273; June... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607070/ | Elbert Steel Corporation v. Commissioner.Elbert Steel Corp. v. CommissionerDocket No. 4401.United States Tax Court1945 Tax Ct. Memo LEXIS 188; 4 T.C.M. (CCH) 537; T.C.M. (RIA) 45176; May 21, 1945*188 Petitioner, at a time when it was experiencing serious operating losses, entered into an oral contract of employment wi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607012/ | APPEAL OF BARKER-JENNINGS HARDWARE CORPORATION.Barker-Jennings Hardware Corp. v. CommissionerDocket No. 5265.United States Board of Tax Appeals4 B.T.A. 20; 1926 BTA LEXIS 2397; April 21, 1926, Decided Submitted February 5, 1926. *2397 1. On the evidence, held, that the petitioner proved no good will that can be incl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607014/ | Enoch A. Osborn and Verna N. Osborn v. Commissioner.Osborn v. CommissionerDocket No. 35932.United States Tax Court1953 Tax Ct. Memo LEXIS 90; 12 T.C.M. (CCH) 1165; T.C.M. (RIA) 53332; October 14, 1953*90 It being shown affirmatively that the determination of a deficiency as made by respondent is in error, and there be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607015/ | ROBERT E. AND PATRICIA A. GEER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGeer v. CommissionerDocket No. 1844-76.United States Tax CourtT.C. Memo 1981-260; 1981 Tax Ct. Memo LEXIS 476; 41 T.C.M. (CCH) 1597; T.C.M. (RIA) 81260; May 28, 1981. Robert M. Tyle, for the petitioners. Anthony M. Bruce, for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607016/ | ESTATE OF LILLIAN J. LEWIS, DECEASED, B. LOUISE LEWIS-LEMERY, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Lewis v. CommissionerDocket No. 8574-92United States Tax CourtT.C. Memo 1995-168; 1995 Tax Ct. Memo LEXIS 162; 69 T.C.M. (CCH) 2396; April 12, 1995, Filed *162 Decision will be e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607018/ | HERBERT SIMONS AND SARA SIMONS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Simons v. CommissionerDocket No. 40976.United States Board of Tax Appeals19 B.T.A. 711; 1930 BTA LEXIS 2340; April 25, 1930, Promulgated *2340 Petitioners in their 1924 tax return claimed as a deduction against income derived ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607021/ | Joseph Martin Umstead v. Commissioner.Umstead v. CommissionerDocket No. 48509.United States Tax CourtT.C. Memo 1955-157; 1955 Tax Ct. Memo LEXIS 184; 14 T.C.M. (CCH) 591; T.C.M. (RIA) 55157; June 16, 1955Joseph Martin Umstead, 206 North Dillard Street, Durham, N. C., pro se. Herman Wolff, Jr., Esq., for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607022/ | SCHROEDER EMPLOYEES THRIFT CLUB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schroeder Employees Thrift Club v. CommissionerDocket No. 80691.United States Board of Tax Appeals36 B.T.A. 645; 1937 BTA LEXIS 676; October 12, 1937, Promulgated *676 A syndicate which was formed by a group of employees of a ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607023/ | MAX BEREN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARRY BEREN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Beren v. CommissionerDocket Nos. 20145, 20146.United States Board of Tax Appeals21 B.T.A. 135; 1930 BTA LEXIS 1912; October 30, 1930, Promulgated *1912 The respondent's esti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607024/ | SHIRLEY MCVAY WISEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWiseman v. CommissionerDocket No. 24183-93United States Tax CourtT.C. Memo 1995-203; 1995 Tax Ct. Memo LEXIS 204; 69 T.C.M. (CCH) 2564; May 10, 1995, Filed *204 Decision will be entered under Rule 155. P aggregated a passive loss distrib... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607025/ | General Signal Corporation and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentGeneral Signal Corp. v. CommissionerDocket No. 20064-92United States Tax Court103 T.C. 216; 1994 U.S. Tax Ct. LEXIS 59; 103 T.C. No. 14; 18 Employee Benefits Cas. (BNA) 1932; August 22, 1994, Filed An appropriate orde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607026/ | KATE FOWLER MERLE-SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Merle-Smith v. CommissionerDocket Nos. 4584, 7957, 18564.United States Board of Tax Appeals11 B.T.A. 254; 1928 BTA LEXIS 3842; March 27, 1928, Promulgated *3842 Petitioner, a beneficiary under a testamentary trust, held not entitled t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607028/ | SELDEN H. HARLOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarlow v. CommissionerDocket No. 6888-82.United States Tax CourtT.C. Memo 1984-393; 1984 Tax Ct. Memo LEXIS 279; 48 T.C.M. (CCH) 661; T.C.M. (RIA) 84393; July 30, 1984. Selden H. Harlow, pro se. Lynn C. Washington, for the respondent. WILBURM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607030/ | WALTER P. TEMPLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Temple v. CommissionerDocket No. 12018.United States Board of Tax Appeals10 B.T.A. 1238; 1928 BTA LEXIS 3925; March 8, 1928, Promulgated *3925 1. Loss. - The facts in this proceeding establish that petitioner was engaged in the business of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607032/ | William Weizer v. Commissioner.Weizer v. CommissionerDocket No. 6564.United States Tax Court1947 Tax Ct. Memo LEXIS 265; 6 T.C.M. (CCH) 337; T.C.M. (RIA) 47080; March 27, 1947M. R. Schlesinger, Esq., 1108 Public Square Bldg., Cleveland, Ohio, for the petitioner. Cecil H. Haas, Esq., for the respondent. HARRON Memorand... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607033/ | EARL HIGHTOWER and PATRICIA HIGHTOWER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Hightower v. CommissionerDocket No. 2042-70United States Tax CourtT.C. Memo 1972-252; 1972 Tax Ct. Memo LEXIS 3; 31 T.C.M. (CCH) 1250; T.C.M. (RIA) 72252; 44 Oil & Gas Rep. 277; December 26, 1972, Filed Earl Hightower, pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607035/ | Dudley Y. Coyle v. Commissioner.Coyle v. CommissionerDocket No. 2214-67.United States Tax CourtT.C. Memo 1969-53; 1969 Tax Ct. Memo LEXIS 244; 28 T.C.M. (CCH) 299; T.C.M. (RIA) 69053; March 17, 1969, Filed Sidney A. Soltz, Biscayne Bldg., Miami, Fla., for the petitioner. Frank B. Metcalf, for the respondent. 300 TIETJ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607036/ | Frank Polk and Marie Polk, Petitioners, v. Commissioner of Internal Revenue, RespondentPolk v. CommissionerDocket No. 65082United States Tax Court31 T.C. 412; 1958 U.S. Tax Ct. LEXIS 33; November 18, 1958, Filed *33 Decision will be entered under Rule 50. Held, that interest paid on an income tax deficiency arising in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607037/ | ANN RAYMOND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRaymond v. CommissionerDocket No. 39768-87United States Tax CourtT.C. Memo 1991-238; 1991 Tax Ct. Memo LEXIS 267; 61 T.C.M. (CCH) 2750; T.C.M. (RIA) 91238; May 29, 1991, Filed *267 Appropriate orders will be issued and decision will be entered for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607038/ | MARTIN J. KIRWAN AND GLORIA KIRWAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKirwan v. CommissionerDocket No. 15696-90United States Tax CourtT.C. Memo 1994-520; 1994 Tax Ct. Memo LEXIS 528; 68 T.C.M. (CCH) 965; October 18, 1994, Filed *528 Decision will be entered for respondent. Martin J. Kirwan, p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607040/ | Trunz, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentTrunz, Inc. v. CommissionerDocket No. 11066United States Tax Court15 T.C. 99; 1950 U.S. Tax Ct. LEXIS 115; August 9, 1950, Promulgated *115 Decision will be entered for the respondent. Excess Profits Tax -- Section 722 (b) -- Section 713 (f). -- ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607041/ | WILLIAM A. ROBERTSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRobertson v. CommissionerDocket No. 4648-82.United States Tax CourtT.C. Memo 1984-222; 1984 Tax Ct. Memo LEXIS 460; 47 T.C.M. (CCH) 1703; T.C.M. (RIA) 84222; April 25, 1984. William A. Robertson, pro se. Joseph F. Long, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607042/ | J. NAT and JENICE HAMRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHamrick v. CommissionerDocket No. 7250-75.United States Tax CourtT.C. Memo 1979-72; 1979 Tax Ct. Memo LEXIS 454; 38 T.C.M. (CCH) 305; T.C.M. (RIA) 79072; March 5, 1979, Filed *454 (1) P, a 41-percent shareholder in a family corporati... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607044/ | Lawrence L. Kaplan v. Commissioner. Harold L. Kaplan v. Commissioner. The Estate of Bernard Kaplan, Deceased, Harold L. Kaplan, Administrator v. Commissioner.Kaplan v. CommissionerDocket Nos. 9652, 9653, 9654.United States Tax Court1947 Tax Ct. Memo LEXIS 63; 6 T.C.M. (CCH) 1100; T.C.M. (RIA) 47276; October 9, 1947*63 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607046/ | DANVILLE GLASS COMPANY, INC. Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDanville Glass Co. v. CommissionerDocket No. 31420-83.United States Tax CourtT.C. Memo 1985-376; 1985 Tax Ct. Memo LEXIS 251; 50 T.C.M. (CCH) 542; T.C.M. (RIA) 85376; July 29, 1985. Marvin Webber (an officer), for the petitioner. Jo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607047/ | B. F. AVERY & SONS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. B. F. AVERY & SONS PLOW COMPANY (SUBSIDIARY OF B. F. AVERY & SONS, INC.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.B. F. Avery & Sons, Inc. v. CommissionerDocket Nos. 45636, 45638.United States Board of Tax Appeal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607048/ | THE W. J. SCHOLL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.W. J. Scholl Co. v. CommissionerDocket No. 67079.United States Board of Tax Appeals30 B.T.A. 993; 1934 BTA LEXIS 1238; June 21, 1934, Promulgated *1238 Income derived from contracts containing "guarantee" clauses, guaranteeing work t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607051/ | ELGIN NATIONAL WATCH CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Elgin Nat'l Watch Co. v. CommissionerDocket No. 19522.United States Board of Tax Appeals17 B.T.A. 339; 1929 BTA LEXIS 2316; September 19, 1929, Promulgated *2316 1. During the taxable year, petitioner created, by appropriate instrum... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607071/ | LISK MANUFACTURING CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lisk Mfg. Co. v. CommissionerDocket Nos. 10031, 11438, 19050.United States Board of Tax Appeals15 B.T.A. 1048; 1929 BTA LEXIS 2734; March 25, 1929, Promulgated *2734 Where the cost of an exhaustible asset is greater than its valu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471452/ | NOT RECOMMENDED FOR PUBLICATION
File Name: 20a0014n.06
No. 19-3187
UNITED STATES COURT OF APPEALS FILED
FOR THE SIXTH CIRCUIT Jan... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607073/ | ERNEST H. HALE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hale v. CommissionerDocket No. 67105.United States Board of Tax Appeals33 B.T.A. 504; 1935 BTA LEXIS 743; November 19, 1935, Promulgated *743 Held, the compensation received by petitioner as director of a municipal playground of Los Angeles, Ca... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607074/ | W. LEE KNIGHT and EVELYN KNIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKnight v. CommissionerDocket No. 5285-71.United States Tax CourtT.C. Memo 1975-77; 1975 Tax Ct. Memo LEXIS 296; 34 T.C.M. (CCH) 389; T.C.M. (RIA) 750077; March 25, 1975, Filed Henry Gelles, for the petitioners. Curtis W. Berner,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607075/ | Frank DeMartino and Raffaela DeMartino v. Commissioner.De Martino v. CommissionerDocket No. 46035.United States Tax CourtT.C. Memo 1954-188; 1954 Tax Ct. Memo LEXIS 58; 13 T.C.M. (CCH) 1017; T.C.M. (RIA) 54294; November 5, 1954, Filed *58 Petitioner Frank DeMartino owned and operated a small grocery store. The only bu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607076/ | H. H. BROWN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.H. H. Brown Co. v. CommissionerDocket No. 7967.United States Board of Tax Appeals8 B.T.A. 112; 1927 BTA LEXIS 2941; September 19, 1927, Promulgated *2941 1. Percentages of certain debts held properly deductible as worthless in the year 1922.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607077/ | Estate of Rebecca Edelman, Deceased, Samuel B. Waterman, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentEdelman v. CommissionerDocket No. 82436United States Tax Court38 T.C. 972; 1962 U.S. Tax Ct. LEXIS 62; September 28, 1962, Filed *62 Decision will be entered for the respondent. 1. Held, that a... | 01-04-2023 | 11-20-2020 |
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