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https://www.courtlistener.com/api/rest/v3/opinions/4607078/ | William S. Blomeley, Jr., and Evelyn Blomeley v. Commissioner.Blomeley v. CommissionerDocket No. 94819.United States Tax CourtT.C. Memo 1964-84; 1964 Tax Ct. Memo LEXIS 249; 23 T.C.M. (CCH) 514; T.C.M. (RIA) 64084; March 31, 1964*249 1. Deductible farm expenses determined. 2. Amount of casualty loss from frost damage ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607080/ | Richard H. Louie and Helen L. Louie, Husband and Wife v. Commissioner.Louie v. CommissionerDocket No. 53341.United States Tax CourtT.C. Memo 1956-117; 1956 Tax Ct. Memo LEXIS 178; 15 T.C.M. (CCH) 586; T.C.M. (RIA) 56117; May 15, 1956*178 Conrad T. Hubner, Esq., 68 Post Street, San Francisco, Calif., and Ralph A. Taylo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607081/ | Jack A. Crawford and Anne S. Crawford v. Commissioner.Crawford v. CommissionerDocket Nos. 3061-65, 6521-66, 4777-67.United States Tax CourtT.C. Memo 1969-182; 1969 Tax Ct. Memo LEXIS 114; 28 T.C.M. (CCH) 909; T.C.M. (RIA) 69182; September 4, 1969, Filed Arthur A. Armstrong, Suite 502 Rowan Bldg., 458 South Spring St., ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607082/ | BANK OF MOUNT HOPE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bank of Mt. Hope v. CommissionerDocket No. 43439.United States Board of Tax Appeals25 B.T.A. 542; 1932 BTA LEXIS 1505; February 19, 1932, Promulgated *1505 Where the county tax on the value of bank stock, assessed to the owners thereof but... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607083/ | INTERNATIONAL MULTIFOODS CORPORATION AND AFFILIATED COMPANIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentInternational Multifoods Corp. v. CommissionerDocket No. 11643-92.United States Tax Court108 T.C. 25; 1997 U.S. Tax Ct. LEXIS 3; 108 T.C. No. 3; January 29, 1997, Filed *3 P was in the business of f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607084/ | Gary Antonides, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentAntonides v. CommissionerDocket Nos. 10364-86, 17542-86, 17543-86United States Tax Court91 T.C. 686; 1988 U.S. Tax Ct. LEXIS 128; 91 T.C. No. 45; September 27, 1988. September 27, 1988, Filed *128 Decisions will be entered under Rule ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607088/ | Maurice Bacon Cooke and Mrs. Margaret Evans Cooke, husband and wife v. Commissioner.Cooke v. CommissionerDocket No. 3446.United States Tax Court1945 Tax Ct. Memo LEXIS 302; 4 T.C.M. (CCH) 204; T.C.M. (RIA) 45065; February 9, 1945Stanleigh P. Friedman, Esq., for the petitioners. Francis X. Gallagher, Esq., for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607089/ | Rowe B. Metcalf v. Commissioner.Metcalf v. CommissionerDocket No. 17809.United States Tax Court1950 Tax Ct. Memo LEXIS 80; 9 T.C.M. (CCH) 884; T.C.M. (RIA) 50232; October 11, 1950*80 Gift tax: Transfer in trust pursuant to prior years binding agreement. - Transfers of property to children's trusts in 1944 pursuant to ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607090/ | APPEAL OF PACIFIC BAKING CO.Pacific Baking Co. v. CommissionerDocket No. 84.United States Board of Tax Appeals2 B.T.A. 391; 1925 BTA LEXIS 2387; September 7, 1925. Decided Submitted June 1, 1925. *2387 Evidence held insufficient to prove value of good will for purposes of invested capital. Adrian C. Humphreys, Esq.,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607091/ | WILLIAM H. BELL, III, AND MARGARET A. BELL, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Bell v. CommissionerDocket Nos. 4979-76, 5007-76, 5010-76, 5019-76.United States Tax CourtT.C. Memo 1982-660; 1982 Tax Ct. Memo LEXIS 85; 45 T.C.M. (CCH) 97; T.C.M. (RIA) 82660; November 16, 1982. *85 Thr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607093/ | The Union Commerce Bank and Subsidiaries, Union Properties, Inc., Parksafe, Inc., The Daisy Hill Company v. Commissioner.Union Commerce Bank v. CommissionerDocket No. 75094.United States Tax CourtT.C. Memo 1961-260; 1961 Tax Ct. Memo LEXIS 91; 20 T.C.M. (CCH) 1359; T.C.M. (RIA) 61260; September 15, 1961*91 Thomas V. K... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607094/ | JAMES C. LICHTENBERGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLichtenberger v. CommissionerDocket No. 23342-82.United States Tax CourtT.C. Memo 1985-370; 1985 Tax Ct. Memo LEXIS 261; 50 T.C.M. (CCH) 519; T.C.M. (RIA) 85370; July 24, 1985. *261 Petitioner, a contract engineer, worked at jobs that g... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607096/ | ALBERT SUTTLE and GRACE E. SUTTLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSuttle v. CommissionerDocket No. 8877-76.United States Tax CourtT.C. Memo 1978-393; 1978 Tax Ct. Memo LEXIS 118; 37 T.C.M. (CCH) 1638; T.C.M. (RIA) 78393; October 2, 1978, Filed Carle E. Davis and Joseph C. Wool, Jr., for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607098/ | KAREL A. WEITS AND AUDREY K. WEITS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeits v. CommissionerDocket No. 28127-89United States Tax CourtT.C. Memo 1993-238; 1993 Tax Ct. Memo LEXIS 241; 65 T.C.M. (CCH) 2815; May 26, 1993, Filed *241 For petitioner: Elliott H. Pollack. For respondent: Curt M. Rubin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607099/ | RONALD D. TAYLOR, JR. and ROXANNE M. TAYLOR, et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. TaylorDocket Nos. 28306-89, 2705-90, 2899-91, 4891-91, 7706-91, 7707-91United States Tax CourtT.C. Memo 1992-664; 1992 Tax Ct. Memo LEXIS 700; 64 T.C.M. (CCH) 1322; November 16, 1992, Filed *700 For Peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607100/ | Arthur L. Touchett v. Commissioner. Arthur L. Touchett and Eleanor Touchett, his wife v. Commissioner.Touchett v. CommissionerDocket Nos. 68389, 68390.United States Tax CourtT.C. Memo 1960-76; 1960 Tax Ct. Memo LEXIS 214; 19 T.C.M. (CCH) 403; T.C.M. (RIA) 60076; April 14, 1960R. W. Ashton, Esq., for the petitioners. Ja... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607101/ | Estate of John Edward Connell, Alma C. Gaffney, Frank E. Connell and J. Emmett Connell as Executrix and Executors of the Last Will and Testament of John Edward Connell, Deceased, Petitioners, v. Commissioner of Internal Revenue, RespondentConnell v. CommissionerDocket No. 33463United States Tax Court20 T.C. 917; 1953 U... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607102/ | Raymond C. Desrosiers, et al. 1 v. Commissioner. Desrosiers v. CommissionerDocket Nos. 82007-82011.United States Tax CourtT.C. Memo 1962-47; 1962 Tax Ct. Memo LEXIS 260; 21 T.C.M. (CCH) 264; T.C.M. (RIA) 62047; March 7, 1962*260 Petitioners were partners in a business which performed auger-mining operations to extract... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607103/ | AFTAB A. MALIK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMalik v. CommissionerDocket No. 16802-93United States Tax CourtT.C. Memo 1995-204; 1995 Tax Ct. Memo LEXIS 205; 69 T.C.M. (CCH) 2566; May 10, 1995, Filed *205 Decision will be entered under Rule 155. Aftab A. Malik, pro se. For respondent: Debr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607104/ | OLIVE ROSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ross v. CommissionerDocket No. 83198.United States Board of Tax Appeals37 B.T.A. 928; 1938 BTA LEXIS 964; May 26, 1938, Promulgated *964 Petitioner's mother, who was without means of support and made her home with and was supported by petitioner, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607105/ | GERALD THOS. LABORDE AND LINDA E. LABORDE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLa Borde v. CommissionerDocket Nos. 11669-84, 6521-86.United States Tax CourtT.C. Memo 1988-58; 1988 Tax Ct. Memo LEXIS 58; 55 T.C.M. (CCH) 119; T.C.M. (RIA) 88058; February 18, 1988. *58 Held: Losses from commodity f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607106/ | JACK RAY DYE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDye v. CommissionerDocket No. 29737-88United States Tax CourtT.C. Memo 1990-420; 1990 Tax Ct. Memo LEXIS 437; 60 T.C.M. (CCH) 446; T.C.M. (RIA) 90420; August 6, 1990, Filed *437 Decision will be entered for the respondent. Jack Ray Dye, pro se. Lo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607109/ | R. H. COMEY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.R. H. Comey Co. v. CommissionerDocket No. 25125.United States Board of Tax Appeals16 B.T.A. 958; 1929 BTA LEXIS 2477; June 10, 1929, Promulgated *2477 Deduction on account of alleged bad debt loss denied where the debt resulted from intercomp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607110/ | Harry Inukai v. Commissioner. David Fixler v. Commissioner.Inukai v. CommissionerDocket Nos. 52773 and 52843.United States Tax CourtT.C. Memo 1956-51; 1956 Tax Ct. Memo LEXIS 250; 15 T.C.M. (CCH) 214; T.C.M. (RIA) 56051; February 29, 1956*250 Petitioner David Fixler operated a tobacco shop and a handbook in 1947 and 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607111/ | Alvin E. Medeiros, Jr., and Clara T. Medeiros, Petitioners v. Commissioner of Internal Revenue, RespondentMedeiros v. CommissionerDocket No. 4145-79United States Tax Court77 T.C. 1255; 1981 U.S. Tax Ct. LEXIS 13; December 14, 1981, Filed *13 Decision will be entered for the respondent. Held, the 100-percent penalty ta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607113/ | L. J. S. Brody v. Commissioner.L. J. S. Brody v. CommissionerDocket No. 4085.United States Tax Court1945 Tax Ct. Memo LEXIS 169; 4 T.C.M. (CCH) 595; T.C.M. (RIA) 45194; June 7, 1945Percy W. Phillips, Esq., for the petitioner. Clay C. Holmes, Esq., for the respondent. DISNEYMemorandum Findings of Fact and Opinion DISNE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607114/ | NORWEST CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNorwest Corp. v. CommissionerDocket No. 13908-92United States Tax Court108 T.C. 358; 1997 U.S. Tax Ct. LEXIS 18; 108 T.C. No. 18; April 30, 1997, Filed *18 P purchased operating and applications software for use in its bank... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607115/ | Benjamin Shapiro and Gertrude Shapiro v. Commissioner.Shapiro v. CommissionerDocket No. 86461.United States Tax CourtT.C. Memo 1962-213; 1962 Tax Ct. Memo LEXIS 96; 21 T.C.M. (CCH) 1143; T.C.M. (RIA) 62213; September 10, 1962Jerome Kamerman, Esq., 11 West 42nd St., New York, N. Y., for the petitioners. Joseph M. Touhil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607117/ | GARNET E. BAILEY and KATHERINE P. BAILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBailey v. CommissionerDocket No. 3969-78.United States Tax CourtT.C. Memo 1984-610; 1984 Tax Ct. Memo LEXIS 60; 49 T.C.M. (CCH) 141; T.C.M. (RIA) 84610; November 21, 1984. *60 Held, traveling expense deduction denied b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607118/ | Henry T. Boggs and Jeanne Boggs, Petitioners v. Commissioner of Internal Revenue, RespondentBoggs v. CommissionerDocket No. 9743-80United States Tax Court83 T.C. 132; 1984 U.S. Tax Ct. LEXIS 46; 83 T.C. No. 9; 5 Employee Benefits Cas. (BNA) 2006; July 24, 1984. July 24, 1984, Filed *46 Decision will be entered under R... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607123/ | ESTATE OF GEORGE R. NUTTER, EDWARD F. MCCLENNEN, E. LOUISE MALLOCH AND ALFRED L. FISH, EXECUTORS UNDER THE WILL OF GEORGE R. NUTTER, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES R. NUTTER AND MEDORA A. NUTTER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Nutter v. Com... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607124/ | Wilshire and Western Sandwiches, Inc. v. Commissioner.Wilshire & Western Sandwiches, Inc. v. CommissionerDocket No. 10638.United States Tax Court1948 Tax Ct. Memo LEXIS 146; 7 T.C.M. (CCH) 406; T.C.M. (RIA) 48123; June 29, 1948Martin H. Webster, Esq., 639 S. Spring St., Los Angeles, Calif., and Jacob Shearer, Esq., for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607126/ | NORTH-WESTERN TRUST & SAVINGS BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.North-Western Trust & Sav. Bank v. CommissionerDocket No. 31128.United States Board of Tax Appeals20 B.T.A. 365; 1930 BTA LEXIS 2135; July 29, 1930, Promulgated *2135 1. In making loans upon real estate security the petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4879890/ | COURT OF APPEALS FOR THE
FIRST DISTRICT OF TEXAS AT HOUSTON
ORDER
Appellate case name: Hira Azhar v. Mohammed Ali Choudhri
Appellate case number: 01-20-00169-CV
Trial court case number: 2015-36895
Trial court: 312th Di... | 01-04-2023 | 08-30-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4607127/ | Bond-Gleason, Inc. v. Commissioner.Bond-Gleason, Inc. v. CommissionerDocket No. 57019.United States Tax CourtT.C. Memo 1959-2; 1959 Tax Ct. Memo LEXIS 247; 18 T.C.M. (CCH) 3; T.C.M. (RIA) 59002; January 13, 1959*247 Petitioner prepared and filed its income tax returns on the cash basis of accounting. Pursuant to the a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607128/ | C. Morris Watkins v. Commissioner.Watkins v. CommissionerDocket No. 24232.United States Tax Court1950 Tax Ct. Memo LEXIS 61; 9 T.C.M. (CCH) 995; T.C.M. (RIA) 50264; October 31, 1950*61 Dan M. Nee, Esq., 1104 Commerce Trust Bldg., Kansas City, Mo., for the petitioner. Elmer L. Corbin, Esq., for the respondent. LEMIRE ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607129/ | APPEAL OF FALKETIND SHIP CO.Falketind Ship Co. v. CommissionerDocket No. 3706.United States Board of Tax Appeals6 B.T.A. 44; 1927 BTA LEXIS 3618; February 3, 1927, Promulgated *3618 ACCOUNTING FOR ROUND-TRIP VOYAGES. - The accrual method of accounting, as applied by this petitioner to round-trip voyages of a sailing v... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/780501/ | 316 F.3d 299
Christian R. VALENCIA, an Infant By his Mother and Natural Guardian, Teresa FRANCO, Plaintiff-Appellee,v.Sung M. LEE and Shiu Chun Lee, Defendants,The City of New York, Defendant-Appellant.
Docket No. 01-7327.
United States Court of Appeals, Second Circuit.
Argued: January 23, 2002.
Decided: January 21, 20... | 01-04-2023 | 04-18-2012 |
https://www.courtlistener.com/api/rest/v3/opinions/4607130/ | BAKERS' MUTUAL COOPERATIVE ASSOCIATION OF NEWARK, NEW JERSEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bakers' Mut. Co-operative Asso. v. CommissionerDocket Nos. 87871, 88985.United States Board of Tax Appeals40 B.T.A. 656; 1939 BTA LEXIS 818; October 11, 1939, Promulgated *818 Members of associatio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607132/ | Continental Shoe Manufacturing Co., Inc. v. Commissioner. Lewis Fisher v. Commissioner.Continental Shoe Mfg. Co. v. CommissionerDocket Nos. 94236, 94247.United States Tax Court1943 Tax Ct. Memo LEXIS 86; 2 T.C.M. (CCH) 913; T.C.M. (RIA) 43452; October 13, 1943*86 James C. Maddox, Esq., for the respondent. MURDOCK Mem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607134/ | MARSHA G. SCHULMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchulman v. CommissionerDocket No. 12099-91United States Tax CourtT.C. Memo 1994-473; 1994 Tax Ct. Memo LEXIS 481; 68 T.C.M. (CCH) 797; September 28, 1994, Filed *481 Decision will be entered for respondent. For petitioner: Herbert M. Ganne... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607135/ | Chester E. Brown and Frieda Brown v. Commissioner.Brown v. CommissionerDocket Nos. 2236-63, 5704-63.United States Tax CourtT.C. Memo 1964-186; 1964 Tax Ct. Memo LEXIS 151; 23 T.C.M. (CCH) 1101; T.C.M. (RIA) 64186; July 9, 1964Charles C. McConnell, 306 Kentucky Home Life Bldg., Louisville, Ky., for the petitioners. Denn... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607137/ | DANIEL AND ELAINE ENGEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEngel v. CommissionerDocket No. 48140-86.United States Tax CourtT.C. Memo 1988-94; 1988 Tax Ct. Memo LEXIS 117; 55 T.C.M. (CCH) 303; T.C.M. (RIA) 88094; March 2, 1988. Daniel R. Engel, pro se. Michael A. Ruban, for the respondent. GU... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607139/ | KESSLER OIL AND GAS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kessler Oil & Gas Co. v. CommissionerDocket No. 93041.United States Board of Tax Appeals41 B.T.A. 31; 1940 BTA LEXIS 1244; January 9, 1940, Promulgated *1244 Petitioner, in order to enable one Smith to pay off his note to a bank, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607141/ | EDWARD T. BLAIR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blair v. CommissionerDocket Nos. 42313, 63741.United States Board of Tax Appeals31 B.T.A. 1192; 1935 BTA LEXIS 1014; January 31, 1935, Promulgated *1014 1. In Commissioner v. Blair, 60 Fed.(2d) 340, the United States Circuit Court of Appeals... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607142/ | Henry S. Conover v. Commissioner. Percy J. Smith v. Commissioner. Jane L. Moore v. Commissioner.Henry S. Conover v. CommissionerDocket Nos. 4001, 4004, 4005.United States Tax Court1945 Tax Ct. Memo LEXIS 248; 4 T.C.M. (CCH) 367; T.C.M. (RIA) 45119; April 5, 1945*248 Samson Merriam, Esq., for the petitioners. Clay C. H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607143/ | NEAL J. MARESCA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMaresca v. CommissionerDocket No. 1244-73.United States Tax CourtT.C. Memo 1974-212; 1974 Tax Ct. Memo LEXIS 107; 33 T.C.M. (CCH) 953; T.C.M. (RIA) 74212; August 15, 1974, Filed. *107 Petitioner, an American citizen employed by a Connecticut c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607144/ | John Shertzer Trust, Edith P. Shertzer, Trustee, Petitioner, v. Commissioner of Internal Revenue, RespondentShertzer Trust & CommissionerDocket No. 15633United States Tax Court10 T.C. 1126; 1948 U.S. Tax Ct. LEXIS 156; June 17, 1948, Promulgated *156 Decision will be entered under Rule 50. 1. One of the legatees under... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607145/ | Barth A. Easton v. Commissioner. Joan F. Easton v. Commissioner. Suzanne E. Easton v. Commissioner. Vera H. Easton v. Commissioner.Easton v. CommissionerDocket Nos. 110974, 110975, 110976, 110977.United States Tax Court1943 Tax Ct. Memo LEXIS 465; 1 T.C.M. (CCH) 549; T.C.M. (RIA) 43063; February 5, 1943*465 Willard L.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607148/ | PAUL B. OSBORNE AND MARY E. HAYSE, F.K.A. MARY H. OSBORNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOsborne v. CommissionerDocket No. 12057-93United States Tax CourtT.C. Memo 1995-353; 1995 Tax Ct. Memo LEXIS 353; 70 T.C.M. (CCH) 243; August 1, 1995, Filed *353 An appropriate order will be issued and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607149/ | KENNETH WILLIAM KOCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKoch v. CommissionerDocket No. 2012-88United States Tax CourtT.C. Memo 1990-85; 1990 Tax Ct. Memo LEXIS 85; 58 T.C.M. (CCH) 1466; T.C.M. (RIA) 90085; February 26, 1990*85 Kenneth William Koch, pro se. Michael M. Bachmann, for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607153/ | THEODORE S. OCKELS AND ROSEMARIE G. OCKELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOckels v. CommissionerDocket No. 20810-83.United States Tax CourtT.C. Memo 1987-507; 1987 Tax Ct. Memo LEXIS 503; 54 T.C.M. (CCH) 785; T.C.M. (RIA) 87507; September 29, 1987. Daniel S. Abrams,*506 Jeffrey L. Braun, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607155/ | Kenneth R. Kenfield, Petitioner v. Commissioner of Internal Revenue, RespondentKenfield v. CommissionerDocket No. 5289-68United States Tax Court54 T.C. 1197; 1970 U.S. Tax Ct. LEXIS 127; June 3, 1970, Filed *127 Decision will be entered for the petitioner. T, an engineer employed by X corporation, made payments to Fre... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607157/ | BETTE J. SHEARER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShearer v. CommissionerDocket No. 1211-83.United States Tax CourtT.C. Memo 1986-443; 1986 Tax Ct. Memo LEXIS 173; 52 T.C.M. (CCH) 497; T.C.M. (RIA) 86443; September 15, 1986. Bette J. Shearer, pro se. Jonathan J. Ono, for the respondent. SHIE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607160/ | LONNIE LEE STRADLING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStradling v. CommissionerDocket No. 5500-80.United States Tax CourtT.C. Memo 1981-173; 1981 Tax Ct. Memo LEXIS 575; 41 T.C.M. (CCH) 1249; T.C.M. (RIA) 81173; April 9, 1981. *575 Held, petitioner's gross income determined. Held further, ad... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607161/ | Express Publishing Company v. Commissioner.Express Publ. Co. v. CommissionerDocket No. 112226.United States Tax Court1945 Tax Ct. Memo LEXIS 345; 4 T.C.M. (CCH) 38; T.C.M. (RIA) 45018; January 16, 1945Gilbert M. Denman, Esq., 215 W. Commerce St., San Antonio. Tex., for the petitioner. Frank B. Schlosser, Esq., for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607163/ | Helga Carlen, et al., Petitioners, * v. Commissioner of Internal Revenue, RespondentCarlen v. CommissionerDocket Nos. 37662, 37663, 37664, 37665, 42122, 42123United States Tax Court20 T.C. 573; 1953 U.S. Tax Ct. LEXIS 135; May 29, 1953, Promulgated *135 Decision will be entered under Rule 50. Capital Gains and Losses ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607164/ | Albemarle Plumbing and Heating Company, Inc. v. Commissioner.Albemarle Plumbing & Heating Co. v. CommissionerDocket No. 2346.United States Tax Court1944 Tax Ct. Memo LEXIS 196; 3 T.C.M. (CCH) 637; T.C.M. (RIA) 44218; June 22, 1944*196 N. A. Townsend, Esq., for the petitioner. Elmer L. Corbin, Esq., for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607165/ | APPEAL OF THE LOS ANGELES GEMETERY ASSOCIATION.Los Angeles Cemetery Asso. v. CommissionerDocket No. 293.United States Board of Tax Appeals2 B.T.A. 495; 1925 BTA LEXIS 2360; September 8, 1925, Decided Submitted July 20, 1925. *2360 Moneys received by a cemetery association and held by it in trust for the perpetual car... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607166/ | Estate of Fred A. Etoll, Sr., Deceased, Fred A. Etoll, Jr., Executor, and Freda E. Etoll, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Etoll v. CommissionerDocket No. 7611-76United States Tax Court79 T.C. 676; 1982 U.S. Tax Ct. LEXIS 27; 79 T.C. No. 43; October 26, 1982, Filed *27 Decision will ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607168/ | Don O. Scott and Anne B. Scott, Petitioners, v. Commissioner of Internal Revenue, RespondentScott v. CommissionerDocket No. 53931United States Tax Court26 T.C. 869; 1956 U.S. Tax Ct. LEXIS 118; July 26, 1956, Filed *118 Decision will be entered for the respondent. An individual acquired, by purchase from a corporation... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607170/ | ATLANTIC COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Atlantic Co. v. CommissionerDocket No. 105340.United States Board of Tax Appeals45 B.T.A. 657; 1941 BTA LEXIS 1085; November 12, 1941, Promulgated *1085 During October 1935 petitioner by an exchange of letters entered into an agreement with ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607171/ | Estate of Errett Ross Crum, Robert E. Crum and George H. Crum, Co-Executors v. Commissioner.Estate of Crum v. CommissionerDocket No. 1669-68.United States Tax CourtT.C. Memo 1969-187; 1969 Tax Ct. Memo LEXIS 110; 28 T.C.M. (CCH) 946; T.C.M. (RIA) 69187; September 16, 1969, Filed *110 Robert B. Kutz and John R. Griffin,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607173/ | APPEAL OF MAX BLITZER.Blitzer v. CommissionerDocket No. 5443.United States Board of Tax Appeals3 B.T.A. 696; 1926 BTA LEXIS 2576; February 13, 1926, Decided Submitted December 7, 1925. *2576 John G. Jaeger, Esq., for the taxpayer. F. O. Graves, Esq., for the Commissioner. Before SMITH, LITTLETON, and TRUSSELL. This... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607174/ | Harry E. Rudolph, aka Babe McCoy v. Commissioner.Rudolph v. CommissionerDocket No. 67935.United States Tax CourtT.C. Memo 1959-230; 1959 Tax Ct. Memo LEXIS 18; 18 T.C.M. (CCH) 1113; T.C.M. (RIA) 59230; December 9, 1959*18 Tax accounting: Reconstruction of income: Bank deposit method: Approximation. - Taxpayer was a ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607175/ | DAVID COOPER and PATRICIA COOPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCooper v. CommissionerDocket No. 6125-76United States Tax CourtT.C. Memo 1978-117; 1978 Tax Ct. Memo LEXIS 395; 37 T.C.M. (CCH) 529; T.C.M. (RIA) 780117; March 27, 1978, Filed Russell G. Kvanvig, for the petitioners. Stewart C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562617/ | 19-2098
United States v. Villafane-Lozada
United States Court of Appeals
For the Second Circuit
August Term 2019
Submitted: June 3, 2020
Decided: ... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607178/ | Estate of Ernest G. Howes, Deceased, Earl Johnson, Harold T. Davis, and John D. Merriam, Executors, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentEstate of Howes v. CommissionerDocket Nos. 55517, 55556, 59154, 59155United States Tax Court30 T.C. 909; 1958 U.S. Tax Ct. LEXIS 125; July 11, 1958, F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607179/ | CSX Corporation, as Successor by Merger to Chessie System, Inc., and Affiliated Companies, Petitioner v. Commissioner of Internal Revenue, RespondentCSX Corp. v. CommissionerDocket Nos. 7521-82, 30341-83United States Tax Court89 T.C. 134; 1987 U.S. Tax Ct. LEXIS 104; 89 T.C. No. 14; July 23, 1987. July 23, 1987, Filed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607180/ | MARJORIE E. BROCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrock v. CommissionerDocket No. 31332-88United States Tax CourtT.C. Memo 1990-197; 1990 Tax Ct. Memo LEXIS 216; 59 T.C.M. (CCH) 433; T.C.M. (RIA) 90197; April 17, 1990Marjorie E. Brock, pro se. Donald P. Krainess, for the respondent. PARR*630... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607182/ | Donald A. Hansaker v. Commissioner.Hansaker v. CommissionerDocket No. 37846.United States Tax Court1952 Tax Ct. Memo LEXIS 17; 11 T.C.M. (CCH) 1184; T.C.M. (RIA) 52347; December 9, 1952*17 Donald A. Hansaker, pro se. Melvin A. Bruck, Esq., for the respondent. WITHEYMemorandum Opinion WITHEY, Judge: Petitioner, Donal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607183/ | George A. Adam v. CommissionerAdam v. CommissionerDocket No. 1720.United States Tax Court1944 Tax Ct. Memo LEXIS 193; 3 T.C.M. (CCH) 649; T.C.M. (RIA) 44220; June 28, 1944*193 John W. Drye, Jr., Esq., 70 Broadway, New York City and William H. Harrar, Esq., for the petitioner. F. S. Gettle, Esq., for the respondent. D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607185/ | Mansfield Journal Company, Petitioner, v. Commissioner of Internal Revenue, RespondentMansfield Journal Co. v. CommissionerDocket No. 60276United States Tax Court31 T.C. 902; 1959 U.S. Tax Ct. LEXIS 251; January 29, 1959, Filed *251 Decision will be entered for the respondent. Petitioner requires supplies of newsprint... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607187/ | J. WALTER ENGLISH and JANET ENGLISH, Petitioners v COMMISSIONER OF INTERNAL REVENUE, RespondentEnglish v. CommissionerDocket No. 21373-89United States Tax CourtT.C. Memo 1990-662; 1990 Tax Ct. Memo LEXIS 737; 60 T.C.M. (CCH) 1601; T.C.M. (RIA) 90662; December 31, 1990, Filed Jay J. Freireich, for the petitioners. Jeffr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607188/ | Appeal of HICKORY SPINNING CO.Hickory Spinning Co. v. CommissionerDocket No. 367.United States Board of Tax Appeals1 B.T.A. 409; 1925 BTA LEXIS 2934; January 28, 1925, decided Submitted January 15, 1925. *2934 The Board has jurisdiction, in reviewing a deficiency determined by the Commissioner, to review his determin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607189/ | Appeal of THE SURVIVING EXECUTORS OF THE ESTATE OF JACOB FISH, DECEASED.Fish v. CommissionerDocket No. 1337.United States Board of Tax Appeals1 B.T.A. 882; 1925 BTA LEXIS 2764; March 25, 1925, decided Submitted February 24, 1925. *2764 Where the stock of a corporation is closely held so that it can not be valued upon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607193/ | SPRAGUE TIRE & RUBBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sprague Tire & Rubber Co. v. CommissionerDocket No. 4717.United States Board of Tax Appeals11 B.T.A. 610; 1928 BTA LEXIS 3766; April 16, 1928, Promulgated *3766 Value of physical inventory established by evidence. F. S. Gaines, Esq... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607194/ | PAAUHAU SUGAR PLANTATION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Paauhau Sugar Plantation Co. v. CommissionerDocket No. 13879.United States Board of Tax Appeals13 B.T.A. 500; 1928 BTA LEXIS 3239; September 24, 1928, Promulgated *3239 Invested capital of the petitioner was determined by the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607196/ | Edward L. Davis and Barbara T. Davis, Petitioners, v. Commissioner of Internal Revenue, RespondentDavis v. CommissionerDocket No. 58168United States Tax Court30 T.C. 462; 1958 U.S. Tax Ct. LEXIS 175; May 29, 1958, Filed *175 Decision will be entered for the respondent. Petitioner, a United States citizen, was employed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607197/ | Minnie F. Lasker v. Commissioner.Lasker v. CommissionerDocket No. 24229.United States Tax Court1952 Tax Ct. Memo LEXIS 347; 11 T.C.M. (CCH) 50; T.C.M. (RIA) 52012; January 23, 1952*347 Petitioner, president and principal stockholder of a corporation, authorized and approved the distribution of $3,750 of corporate fund... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607198/ | ESTATE OF ARTHUR F. LITTLE JR., JOAN LITTLE, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Little v. CommissionerDocket No. 9410-77.United States Tax CourtT.C. Memo 1982-26; 1982 Tax Ct. Memo LEXIS 720; 43 T.C.M. (CCH) 319; T.C.M. (RIA) 82026; January 18, 1982. *720 Held, fair market v... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607199/ | RONALD HAMILTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHamilton v. CommissionerDocket No. 15647-91United States Tax CourtT.C. Memo 1992-265; 1992 Tax Ct. Memo LEXIS 291; 63 T.C.M. (CCH) 2942; May 11, 1992, Filed *291 An order will be entered dismissing this case for lack of jurisdiction on the grou... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607201/ | Ernest Adler, Petitioner, v. Commissioner of Internal Revenue, RespondentAdler v. CommissionerDocket No. 6406United States Tax Court8 T.C. 726; 1947 U.S. Tax Ct. LEXIS 244; March 31, 1947, Promulgated *244 Decision will be entered under Rule 50. Petitioner claimed for 1941 a deduction arising from the loss of stock in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607202/ | DANIEL W. NORRIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Norris v. CommissionerDocket No. 21282.United States Board of Tax Appeals22 B.T.A. 1146; 1931 BTA LEXIS 2007; April 9, 1931, Promulgated *2007 A home for nurses, the primary purpose of which was to operate a registry but which also provided ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607203/ | DAVID L. and DOROTHY K. COX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCox v. CommissionerDocket No. 7735-76.United States Tax CourtT.C. Memo 1979-33; 1979 Tax Ct. Memo LEXIS 491; 38 T.C.M. (CCH) 136; T.C.M. (RIA) 79033; January 24, 1979, Filed David L. Cox, pro se. Thomas G. Norman, for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607204/ | CHARLES KENNETH MOSS AND JUNE B. MOSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoss v. CommissionerDocket No. 11580-77.United States Tax CourtT.C. Memo 1980-430; 1980 Tax Ct. Memo LEXIS 158; 41 T.C.M. (CCH) 55; T.C.M. (RIA) 80430; September 25, 1980, Filed *158 For all of 1975 petitioners had custod... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607206/ | WILLIAM E. AND ELIZABETH M. STRAW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStraw v. CommissionerDocket No. 25217-89United States Tax CourtT.C. Memo 1991-524; 1991 Tax Ct. Memo LEXIS 573; 62 T.C.M. (CCH) 1056; T.C.M. (RIA) 91524; October 21, 1991, Filed *573 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607208/ | The R. & J. Furniture Company, Petitioner, v. Commissioner of Internal Revenue, RespondentR. & J. Furniture Co. v. CommissionerDocket No. 30251United States Tax Court20 T.C. 857; 1953 U.S. Tax Ct. LEXIS 84; July 24, 1953, Promulgated *84 Decision will be entered under Rule 50. 1. Held, petitioner, in 1940, acquired su... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607210/ | ESTATE OF ELIZABETH G. SWEZEY, DECEASED, THEODORE G. BUSHELL and RICHARD A. SCHOENFELD, EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Swezey v. CommissionerDocket No. 757-75.United States Tax CourtT.C. Memo 1976-361; 1976 Tax Ct. Memo LEXIS 45; 35 T.C.M. (CCH) 1637; T.C.M. (RIA) 760361... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607211/ | LARRY H. WILLIAMSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliamson v. CommissionerDocket No. 4664-93United States Tax CourtT.C. Memo 1994-480; 1994 Tax Ct. Memo LEXIS 488; 68 T.C.M. (CCH) 824; October 3, 1994, Filed *488 Decision will be entered for respondent for the additions to tax determined... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607212/ | Appeal of LAFAYETTE PAGE.Page v. CommissionerDocket No. 365.United States Board of Tax Appeals1 B.T.A. 400; 1925 BTA LEXIS 2950; January 27, 1925, decided Submitted December 2, 1924. *2950 An individual taxpayer is not entitled to deduct from gross income in his income tax return for 1920 an amount expended by him in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607213/ | APPEAL OF JOHN A. CAVANAGH.Cavanagh v. CommissionerDocket No. 2916.United States Board of Tax Appeals2 B.T.A. 268; 1925 BTA LEXIS 2465; July 10, 1925, Decided Submitted June 3, 1925. *2465 The estimated amount of a contingent liability is not an allowable deduction from taxpayer's gross income for the year in which i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607215/ | The University Country Club, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentUniversity Country Club, Inc. v. CommissionerDocket No. 3890-72United States Tax Court64 T.C. 460; 1975 U.S. Tax Ct. LEXIS 124; June 23, 1975, Filed *124 Decision will be entered under Rule 155. Held: 1. Entries on petitioner'... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607216/ | HASKELITE MANUFACTURING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Haskelite Mfg. Corp. v. CommissionerDocket No. 100271.United States Board of Tax Appeals44 B.T.A. 636; 1941 BTA LEXIS 1294; June 5, 1941, Promulgated *1294 In 1934 petitioner applied to a private loan company for a loan. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607217/ | Bay State Gas Company (Successor by Consolidation to Brockton Taunton Gas Company and the Former Bay State Gas Company, Previously Named Northampton Gas Light Company), Petitioner v. Commissioner of Internal Revenue, RespondentBay State Gas Co. v. CommissionerDocket No. 2987-77United States Tax Court75 T.C. 410; 1980 U... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607218/ | JOHN G. WICKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWicker v. CommissionerDocket No. 20384-86.United States Tax CourtT.C. Memo 1988-225; 1988 Tax Ct. Memo LEXIS 254; 55 T.C.M. (CCH) 893; T.C.M. (RIA) 88225; May 19, 1988. James Allen Brown, for the petitioner. Steven C. Coen, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607220/ | ALFRED F. RAFFAELLI, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentRaffaelli v. CommissionerDocket No. 7696-85.United States Tax CourtT.C. Memo 1986-493; 1986 Tax Ct. Memo LEXIS 121; 52 T.C.M. (CCH) 708; T.C.M. (RIA) 86493; September 29, 1986. Alfred F. Raffaelli, pro se. Christopher B. Sterner, for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607221/ | Elizabeth Wallace Adolfson v. Commissioner.Adolfson v. CommissionerDocket No. 2823.United States Tax Court1944 Tax Ct. Memo LEXIS 288; 3 T.C.M. (CCH) 340; T.C.M. (RIA) 44121; April 13, 1944*288 Elizabeth Wallace Adolfson, pro se. Francis X. Gallagher, Esq., for the respondent. VAN FOSSAN Memorandum Opinion VAN FOSSA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607152/ | SAMUEL RIKER, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN J. RIKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES J. RIKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LAVINIA R. STRONG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4340648/ | WHISTLEBLOWER 16158-14W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhistleblower 16158-14W v. Comm'rDocket No. 16158-14W.United States Tax Court2017 U.S. Tax Ct. LEXIS 13; 148 T.C. No. 12; April 17, 2017, FiledAn appropriate order and decision will be entered.W provided information to the Internal Reven... | 01-04-2023 | 11-14-2018 |
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