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https://www.courtlistener.com/api/rest/v3/opinions/4607222/ | ROBERT W. LICKISS AND J. COLENE LICKISS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLickiss v. CommissionerDocket No. 23872-92United States Tax CourtT.C. Memo 1994-103; 1994 Tax Ct. Memo LEXIS 104; 67 T.C.M. (CCH) 2382; March 15, 1994, Filed *104 Decision will be entered for respondent. Robert W. Lick... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607225/ | Electric & Neon, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; Luis and Alicia Jimenez, Petitioners v. Commissioner of Internal Revenue, RespondentElectric & Neon, Inc. v. CommissionerDocket Nos. 1058-66, 3259-70, 1059-66, 3220-70United States Tax Court56 T.C. 1324; 1971 U.S. Tax Ct. LEXIS 56; Septe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607227/ | GUSTAVO GARCIA AND DOLORES S. GARCIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGarcia v. CommissionerDocket No. 5895-87United States Tax CourtT.C. Memo 1989-496; 1989 Tax Ct. Memo LEXIS 499; 58 T.C.M. (CCH) 121; T.C.M. (RIA) 89496; September 11, 1989; As corrected September 14, 1989 Gustavo Garcia and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607229/ | ROGER N. MEUNIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMeunier v. CommissionerDocket No. 24548-89United States Tax CourtT.C. Memo 1991-446; 1991 Tax Ct. Memo LEXIS 495; 62 T.C.M. (CCH) 705; T.C.M. (RIA) 91446; September 11, 1991, Filed *495 Decision will be entered for the respondent. Roger N. Me... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607231/ | W. T. Temple v. Commissioner.W. Temple v. CommissionerDocket No. 1327.United States Tax Court1946 Tax Ct. Memo LEXIS 91; 5 T.C.M. (CCH) 763; T.C.M. (RIA) 46210; August 30, 1946*91 Under the facts, held, a distribution on January 16, 1940 was not one in complete liquidation under section 115 (c), I.R.C., prior to the 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607237/ | Charles Kimmelman v. Commissioner.Kimmelman v. CommissionerDocket No. 108595.United States Tax Court1943 Tax Ct. Memo LEXIS 374; 1 T.C.M. (CCH) 859; T.C.M. (RIA) 43158; April 2, 1943*374 Sidney Harris, Esq., for the petitioner. J. Richard Riggles, Jr., Esq., for the respondent. ARNOLD Memorandum Findings of Fact and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607238/ | FARMERS UNION COOPERATIVE COMPANY, GUIDE ROCK, NEBRASKA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farmers Union Cooperative Co. v. CommissionerDocket No. 64668.United States Board of Tax Appeals33 B.T.A. 225; 1935 BTA LEXIS 786; October 17, 1935, Promulgated *786 Where a cooperative company under th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607240/ | Estate of Charles C. Smith, Deceased, Frances H. Smith, and Provident Trust Company of Philadelphia, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 35027United States Tax Court23 T.C. 367; 1954 U.S. Tax Ct. LEXIS 35; November 29, 1954, Filed *35 Decision will be e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607241/ | IRA NATHEL AND TRACY NATHEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent SHELDON NATHEL AND ANN M. NATHEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNathel v. Comm'rNos. 17203-06, 17204-06United States Tax Court131 T.C. 262; 2008 U.S. Tax Ct. LEXIS 37; 131 T.C. No. 17; December 17, 2008... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607242/ | CATHARINE D. SHARPE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sharpe v. CommissionerDocket No. 82530.United States Board of Tax Appeals38 B.T.A. 502; 1938 BTA LEXIS 859; September 9, 1938, Promulgated *859 Petitioner's maternal grandfather created a testamentary trust giving the net income thereof t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607244/ | Estate of Carolyn Peck Boardman, New Britain Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentBoardman v. CommissionerDocket No. 35478United States Tax Court20 T.C. 871; 1953 U.S. Tax Ct. LEXIS 83; July 30, 1953, Promulgated *83 Decision will be entered under Rule 50. 1. Estate Tax -... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607245/ | Howard Veit, Petitioner, v. Commissioner of Internal Revenue, RespondentVeit v. CommissionerDocket No. 5862United States Tax Court8 T.C. 809; 1947 U.S. Tax Ct. LEXIS 231; April 14, 1947, Promulgated *231 Decision will be entered under Rule 50. 1. On June 18, 1941, it was agreed between the taxpayer and his employer th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607246/ | Albert T. Felix, Petitioner, v. Commissioner of Internal Revenue, Respondent. Mary Ann Felix, Petitioner, v. Commissioner of Internal Revenue, Respondent. Albert Felix, Petitioner, v. Commissioner of Internal Revenue, RespondentFelix v. CommissionerDocket Nos. 20771, 31268, 31269United States Tax Court21 T.C. 794; 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607247/ | C. H. C. JAGELS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jagels v. CommissionerDocket No. 32081.United States Board of Tax Appeals23 B.T.A. 1041; 1931 BTA LEXIS 1779; July 3, 1931, Promulgated *1779 Where the petitioner, while president and director of a bank, joined with six other directors in bor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607249/ | Robert E. Laverty and Elizabeth S. Laverty, Petitioners v. Commissioner of Internal Revenue, RespondentLaverty v. CommissionerDocket Nos. 3335-69, 2240-70United States Tax Court61 T.C. 160; 1973 U.S. Tax Ct. LEXIS 26; 61 T.C. No. 20; November 6, 1973, Filed *26 Decisions will be entered under Rule 50. Petitioner husba... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607250/ | Forest G. Smith, Jr., and Rose Mary Smith v. Commissioner.Smith v. CommissionerDocket No. 88095.United States Tax CourtT.C. Memo 1962-128; 1962 Tax Ct. Memo LEXIS 181; 21 T.C.M. (CCH) 664; T.C.M. (RIA) 62128; May 28, 1962Ernest R. Mortenson, Esq., 961 E. Green St., Pasadena, Calif., and Eugene Harpole, Esq., for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607251/ | MAC MARTIN ADVERTISING AGENCY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mac Martin Advertising Agency, Inc. v. CommissionerDocket No. 8115.United States Board of Tax Appeals11 B.T.A. 162; 1928 BTA LEXIS 3850; March 23, 1928, Promulgated *3850 The petitioner held to be a personal service corpor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607252/ | MITCHELL MENAGED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMenaged v. CommissionerDocket No. 5649-86United States Tax CourtT.C. Memo 1991-79; 1991 Tax Ct. Memo LEXIS 101; 61 T.C.M. (CCH) 1995; T.C.M. (RIA) 91079; February 28, 1991, Filed *101 Decision will be entered under Rule 155. George Mac Vogelei... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607254/ | DONALD O. AND CAROLYN KIRKPATRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKirkpatrick v. CommissionerDocket No. 3805-76.United States Tax CourtT.C. Memo 1977-281; 1977 Tax Ct. Memo LEXIS 164; 36 T.C.M. (CCH) 1122; T.C.M. (RIA) 770281; August 22, 1977, Filed William H. Sutton,Byron M. Eiseman, Jr., a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607255/ | APPEAL OF E. W. EDWARDS & SONS.E. W. Edwards & Sons v. CommissionerDocket No. 5318.United States Board of Tax Appeals3 B.T.A. 889; 1926 BTA LEXIS 2519; February 19, 1926, Decided Submitted November 20, 1925. *2519 The Cost of constructing tunnels, under public streets, connecting store buildings, held to be capital e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607256/ | A. W. SHAW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Shaw v. CommissionerDocket No. 15612.United States Board of Tax Appeals13 B.T.A. 716; 1928 BTA LEXIS 3194; October 2, 1928, Promulgated *3194 1. Under the circumstances herein, it is held that the sale of certain property in February, 1920, by pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607258/ | Estate of D. Byrd Gwinn, Deceased, James A. Gwinn, Administrator, Petitioner, v. Commissioner of Internal Revenue, RespondentGwinn v. CommissionerDocket No. 48095United States Tax Court25 T.C. 31; 1955 U.S. Tax Ct. LEXIS 76; October 18, 1955, Filed *76 Decision will be entered under Rule 50. At the date of his death, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607259/ | BERTRAM V. HARTFORD AND GRACE B. HARTFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHartford v. CommissionerDocket No. 15533-93United States Tax CourtT.C. Memo 1995-351; 1995 Tax Ct. Memo LEXIS 346; 70 T.C.M. (CCH) 224; July 31, 1995, Filed *346 Decision will be entered under Rule 155. Bertram V. Ha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607260/ | M. Pauline Casey et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentCasey v. CommissionerDocket Nos. 79142, 79143, 79181, 79182, 79953United States Tax Court38 T.C. 357; 1962 U.S. Tax Ct. LEXIS 123; June 21, 1962, Filed *123 Decisions will be entered under rule 50. 1. Adjusted basis of partners' int... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607261/ | JOHN GARDNER BURNS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurns v. CommissionerDocket No. 4094-82United States Tax CourtT.C. Memo 1983-402; 1983 Tax Ct. Memo LEXIS 384; 46 T.C.M. (CCH) 720; T.C.M. (RIA) 83402; July 13, 1983. Thomas Norman, for the respondent. DRENNENMEMORANDUM FINDINGS OF FACT AND... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607264/ | HOWARD J. GREENFIELD and PEARL D. GREENFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreenfield v. CommissionerDocket No. 5128-80.United States Tax CourtT.C. Memo 1982-617; 1982 Tax Ct. Memo LEXIS 131; 44 T.C.M. (CCH) 1487; T.C.M. (RIA) 82617; October 21, 1982. Michael Schlesinger, for the petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607265/ | CAPITAL BLUE CROSS AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCapital Blue Cross & Subsidiaries v. Comm'rNo. 13322-01 United States Tax Court122 T.C. 224; 2004 U.S. Tax Ct. LEXIS 11; 122 T.C. No. 11; March 12, 2004, Filed *11 Decision entered for Respondent. As part of its statutory c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607266/ | Willamette Industries, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentWillamette Indus. v. CommissionerDocket Nos. 275-84, 38880-84, 10578-86United States Tax Court92 T.C. 1116; 1989 U.S. Tax Ct. LEXIS 76; 92 T.C. No. 69; May 23, 1989. May 23, 1989, Filed *76 P, an accrual method corporation, placed ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607269/ | LAURA F. M. DOE, ALVAH DOE, AND CHARLES W. DOE, JR., EXECUTORS, ESTATE OF FRANK P. DOE, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Doe v. CommissionerDocket No. 20681.United States Board of Tax Appeals18 B.T.A. 427; 1929 BTA LEXIS 2061; November 30, 1929, Promulgated *2061 Property in California held by a deceden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607270/ | UNITED STATES ENVELOPE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.United States Envelope Co. v. CommissionerDocket Nos. 7422, 12432.United States Board of Tax Appeals10 B.T.A. 84; 1928 BTA LEXIS 4194; January 21, 1928, Promulgated *4194 Certain intangibles acquired by petitioner in 1898 were not ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607271/ | STEPHEN J. HALLAHAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ARTHUR K. POPE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANCIS S. SNOW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HOLTEN B. PERKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607272/ | BURROUGHS ADDING MACHINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burroughs Adding Machine Co. v. CommissionerDocket No. 9803.United States Board of Tax Appeals9 B.T.A. 938; 1927 BTA LEXIS 2480; December 28, 1927, Promulgated *2480 Factory supplies, small tool stores, and power and maintenance ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607274/ | Harold E. Smith v. Commissioner.Smith v. CommissionerDocket No. 21930.United States Tax Court1949 Tax Ct. Memo LEXIS 9; 8 T.C.M. (CCH) 1086; T.C.M. (RIA) 49291; December 21, 1949*9 An organization of volunteer firemen incorporated under the Membership Corporation Law of New York, held, organized for charitable purpose... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471480/ | FILED
United States Court of Appeals
UNITED STATES COURT OF APPEALS Tenth Circuit
FOR THE TENTH CIRCUIT January 10, 2020
_________________________________... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607276/ | Estate of Dan A. Japhet, Deceased, D. Eric Japhet, Independent Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent. D. E. Japhet, Petitioner, v. Commissioner of Internal Revenue, Respondent. C. B. Japhet, Petitioner, v. Commissioner of Internal Revenue, Respondent. E. C. Japhet, Petitioner, v. Comm... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607277/ | KEYSTONE CONSOLIDATED INDUSTRIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKeystone Consol. Industries, Inc. v. CommissionerDocket No. 4657-89.United States Tax CourtT.C. Memo 1990-628; 1990 Tax Ct. Memo LEXIS 698; 60 T.C.M. (CCH) 1423; 13 Employee Benefits Cas. (BNA) 1058; T.C.M. (RIA) 90628; De... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607278/ | Alfred Davis, Individually v. Commissioner. Alfred Davis, Jr. v. Commissioner.Davis v. CommissionerDocket Nos. 87853, 91295.United States Tax CourtT.C. Memo 1964-184; 1964 Tax Ct. Memo LEXIS 153; 23 T.C.M. (CCH) 1099; T.C.M. (RIA) 64184; July 7, 1964Alfred Davis, Jr., pro se, 527 E. Waverly, Tucson, Ariz., James Booher... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607279/ | JOSEPH P. CAULFIELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCaulfield v. CommissionerDocket Nos. 304-89, 305-89United States Tax CourtT.C. Memo 1993-423; 1993 Tax Ct. Memo LEXIS 434; 66 T.C.M. (CCH) 710; September 14, 1993, Filed *434 Decisions will be entered for respondent. For petitioner: Jerry ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607280/ | Express Publishing Company v. Commissioner.Express Publ. Co. v. CommissionerDocket No. 2565.United States Tax Court1945 Tax Ct. Memo LEXIS 299; 4 T.C.M. (CCH) 213; T.C.M. (RIA) 45061; February 10, 1945Gilbert M. Denman, Esq., for the petitioner. Frank B. Schlosser, Esq., for the respondent. LEECHMemorandum Findings of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607281/ | United Artists Theatre Circuit, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentUnited Artists Theatre Circuit, Inc. v. CommissionerDocket No. 106804United States Tax Court1 T.C. 424; 1943 U.S. Tax Ct. LEXIS 264; January 5, 1943, Promulgated *264 Decision will be entered under Rule 50. Dividend irrevo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607282/ | RICHARD A. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 22236-87.United States Tax CourtT.C. Memo 1989-160; 1989 Tax Ct. Memo LEXIS 160; 57 T.C.M. (CCH) 69; T.C.M. (RIA) 89160; April 13, 1989. Paula M. Junghans, for the petitioner. Clare J. Brooks, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607283/ | JAMES CARTER LINGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLinger v. CommissionerDocket No. 1192-80United States Tax CourtT.C. Memo 1981-507; 1981 Tax Ct. Memo LEXIS 242; 42 T.C.M. (CCH) 1068; T.C.M. (RIA) 81507; September 14, 1981James C. Linger, pro se. Robyn R. Jones, for the respondent. WILBUR... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607284/ | Appeal of THE AKRON AUTO GARAGE CO.Akron Auto Garage Co. v. CommissionerDocket No. 1180.United States Board of Tax Appeals1 B.T.A. 1066; 1925 BTA LEXIS 2683; April 28, 1925, decided Submitted March 31, 1925. *2683 Andrew Auble, president of the corporation, for the taxpayer. W. Frank Gibbs, Esq., for the Commissioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607287/ | Colonial Rubber Co., Inc. v. Commissioner.Colonial Rubber Co. v. CommissionerDocket No. 26461.United States Tax Court1951 Tax Ct. Memo LEXIS 242; 10 T.C.M. (CCH) 434; T.C.M. (RIA) 51138; May 8, 1951Arthur Gottlieb, Esq., for the petitioner. William C. W. Haynes, Esq., for the respondent. HARRON Memorandum Findings of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607289/ | MARGARET A. MCBRIDE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McBride v. CommissionerDocket No. 101335.United States Board of Tax Appeals44 B.T.A. 273; 1941 BTA LEXIS 1352; April 24, 1941, Promulgated *1352 Where petitioner, who was heavily interested in a corporation which was in financial difficul... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607291/ | William E. Baker and Martha D. Baker, Petitioners, v. Commissioner of Internal Revenue, RespondentBaker v. CommissionerDocket No. 1264United States Tax Court4 T.C. 307; 1944 U.S. Tax Ct. LEXIS 24; November 14, 1944, Promulgated *24 Decision will be entered for the respondent. Petitioner, a United States district judge... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607292/ | DARYL B. HALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHall v. CommissionerDocket No. 16170-79.United States Tax CourtT.C. Memo 1981-143; 1981 Tax Ct. Memo LEXIS 601; 41 T.C.M. (CCH) 1169; T.C.M. (RIA) 81143; March 26, 1981. Daryl B. Hall, pro se. Edward J. Laubach, Jr., for the respondent. DAWSONM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607294/ | Charles A. Dun Leavay v. Commissioner.Leavay v. CommissionerDocket No. 207-63.United States Tax CourtT.C. Memo 1965-163; 1965 Tax Ct. Memo LEXIS 167; 24 T.C.M. (CCH) 865; T.C.M. (RIA) 65163; June 21, 1965*167 1. Held, petitioner was not engaged during the taxable year 1960 in carrying on a trade or business of a theat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607296/ | MARTIN VENEER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Martin Veneer Co. v. CommissionerDocket No. 4769.United States Board of Tax Appeals5 B.T.A. 207; 1926 BTA LEXIS 2918; October 27, 1926, Decided *2918 The deduction on account of loss by fire is allowable in the year during which the pro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607297/ | OSCAR BRYANT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Bryant v. CommissionerDocket No. 3727-79.United States Tax CourtT.C. Memo 1982-169; 1982 Tax Ct. Memo LEXIS 577; 43 T.C.M. (CCH) 967; T.C.M. (RIA) 82169; March 31, 1982. *577 1. Held, petitioner is not entitled to a bad debt deduction for 1973.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607298/ | ROBERT EARL LEE JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLee v. CommissionerDocket No. 3796-80.United States Tax CourtT.C. Memo 1982-35; 1982 Tax Ct. Memo LEXIS 714; 43 T.C.M. (CCH) 374; T.C.M. (RIA) 82035; January 28, 1982. *714 P claimed deductions for the alleged theft of cash and property in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607299/ | J. H. McQUISTON AND DOROTHY T. McQUISTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.McQuiston v. CommissionerDocket No. 7290-70.United States Tax CourtT.C. Memo 1981-434; 1981 Tax Ct. Memo LEXIS 305; 42 T.C.M. (CCH) 719; T.C.M. (RIA) 81434; August 17, 1981. *305 By Memorandum Opinion filed July 6, 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607301/ | OLIVER B. KILROY and ALICE W. KILROY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKilroy v. CommissionerDocket Nos. 1538-69, 3525-70, 917-72United States Tax CourtT.C. Memo 1973-7; 1973 Tax Ct. Memo LEXIS 279; 32 T.C.M. (CCH) 27; T.C.M. (RIA) 73007; January 10, 1973, Filed Oliver B. Kilroy, pro se. Wayn... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607302/ | MURIEL OAKES AMES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ames v. CommissionerDocket No. 71811.United States Board of Tax Appeals30 B.T.A. 516; 1934 BTA LEXIS 1319; April 26, 1934, Promulgated *1319 1. A husband and wife in California agreed in writing, October 9, 1930, to separate their properti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607303/ | FIDELITY ASSOCIATES, INC., JAMES P. CHERRY, SR., TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFidelity Assoc., Inc. v. CommissionerDocket No. 19277-88United States Tax CourtT.C. Memo 1992-142; 1992 Tax Ct. Memo LEXIS 195; 63 T.C.M. (CCH) 2327; T.C.M. (RIA) 92142; March 10, 1992, Filed *... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607304/ | STANLEY E. YOUNGS, JR. AND LINDA G. YOUNGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentYoungs v. CommissionerDocket No. 28253-92United States Tax CourtT.C. Memo 1995-94; 1995 Tax Ct. Memo LEXIS 94; 69 T.C.M. (CCH) 2032; March 6, 1995, Filed *94 Decision will be entered for respondent. Stanley E. Young... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607306/ | Contadina Foods, Inc. (formerly Hershel California Food Products Company) successor to Matmor Canning Company, Inc. v. Commissioner.Contadina Foods, Inc. v. CommissionerDocket No. 89826.United States Tax CourtT.C. Memo 1962-110; 1962 Tax Ct. Memo LEXIS 200; 21 T.C.M. (CCH) 602; T.C.M. (RIA) 62110; May 3, 1962*200 Walt... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607307/ | Maer Goldfarb v. Commissioner. Julius Goldfarb v. Commissioner.Goldfarb v. CommissionerDocket Nos. 29299, 29300.United States Tax Court1953 Tax Ct. Memo LEXIS 359; 12 T.C.M. (CCH) 177; T.C.M. (RIA) 53060; February 20, 1953*359 George T. Altman, Esq., 612 South Flower Street, Los Angeles, Calif., for the petitioners. C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607308/ | LAWRENCE and CAMILLE BABCOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBabcock v. CommissionerDocket No. 2043-78.United States Tax CourtT.C. Memo 1979-285; 1979 Tax Ct. Memo LEXIS 240; 38 T.C.M. (CCH) 1110; T.C.M. (RIA) 79285; July 30, 1979, Filed Lawrence Babcock and Camille Babcock, pro se. Ralph W... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607311/ | ESTATE OF SAMUEL EDWARDS, DECEASED, MAX SHERMAN, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Edwards v. CommissionerDocket No. 6619-76.United States Tax CourtT.C. Memo 1978-325; 1978 Tax Ct. Memo LEXIS 186; 37 T.C.M. (CCH) 1345; T.C.M. (RIA) 78325; August 17, 1978, Filed William L. Rin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607312/ | DAVID H. AND SUZANNE HILLMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHillman v. CommissionerNo. 19893-97United States Tax Court114 T.C. 103; 2000 U.S. Tax Ct. LEXIS 12; 114 T.C. No. 6; February 29, 2000, Filed *12 Decision will be entered for petitioners. P's S corporation (S) performed management... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607315/ | Atlas Tool Co., Inc., et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentAtlas Tool Co. v. CommissionerDocket Nos. 7633-74, 7634-74, 7635-74United States Tax Court70 T.C. 86; 1978 U.S. Tax Ct. LEXIS 133; April 27, 1978, Filed *133 Decisions will be entered under Rule 155. Corporation A and corporatio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607316/ | CLAY A. AND NANCY D. WORLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWorley v. CommissionerDocket No. 18711-87.United States Tax CourtT.C. Memo 1989-225; 1989 Tax Ct. Memo LEXIS 225; 57 T.C.M. (CCH) 358; T.C.M. (RIA) 89225; May 10, 1989. Harold S. Levin, for the petitioners. Scott Anderson and John... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607317/ | PHILETUS W. GATES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gates v. CommissionerDocket No. 11618.United States Board of Tax Appeals9 B.T.A. 1133; 1928 BTA LEXIS 4293; January 10, 1928, Promulgated *4293 Liquidating dividend received in 1921 on stock which had been owned for more than two years prio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607318/ | McLaughlin Gormley King Company, Petitioner, v. Commissioner of Internal Revenue, RespondentMcLaughlin Gormley King Co. v. CommissionerDocket No. 13510United States Tax Court11 T.C. 569; 1948 U.S. Tax Ct. LEXIS 64; October 11, 1948, Promulgated *64 Decision will be entered for the respondent. Petitioner is a Minnesota... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607320/ | Ivan Y. Nickerson v. Commissioner. Estate of Morton R. Creesy, Deceased, Frank B. Wallis and William N. Creesy, Executors, and Mora N. Creesy v. Commissioner. Lawrence C. Nickerson and Eva M. Nickerson v. Commissioner. Lawrence C. Nickerson v. Commissioner.Nickerson v. CommissionerDocket Nos. 70758, 73387, 75173, 75174... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607322/ | Standard Galvanizing Co., (of Illinois) v. Commissioner.Standard Galvanizing Co. v. CommissionerDocket No. 24015.United States Tax Court1952 Tax Ct. Memo LEXIS 314; 11 T.C.M. (CCH) 170; T.C.M. (RIA) 52048; February 25, 1952*314 Petitioner is entitled to deduct in the taxable year 1944, as ordinary and necessary busine... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607324/ | Stanley T. Yascolt v. Commissioner.Yascolt v. CommissionerDocket No. 1043-70 SC.United States Tax CourtT.C. Memo 1971-9; 1971 Tax Ct. Memo LEXIS 324; 30 T.C.M. (CCH) 55; T.C.M. (RIA) 71009; January 14, 1971, Filed Stanley T. Yascolt, pro se, Route 2, Pinconning, Mich.Ralph F. Keister, for the respondent. FEATHERSTON*3... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607325/ | Reginald Turner and Marie Terrell Turner v. Commissioner.Turner v. CommissionerDocket No. 41763.United States Tax CourtT.C. Memo 1954-38; 1954 Tax Ct. Memo LEXIS 207; 13 T.C.M. (CCH) 462; T.C.M. (RIA) 54142; May 13, 1954, Filed *207 Reginald Turner, 637 South Hawthorne Road, Winston-Salem, N.C., pro se. George W. Cal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607326/ | RAYMOND SMITH and JUDY SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 10815-77.United States Tax CourtT.C. Memo 1979-260; 1979 Tax Ct. Memo LEXIS 266; 38 T.C.M. (CCH) 1030; T.C.M. (RIA) 79260; July 11, 1979, Filed *266 Held, petitioner's employment as a laborer in the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607327/ | DONALD L. BOSWELL AND TERRI J. BOSWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoswell v. CommissionerDocket No. 19633-80.United States Tax CourtT.C. Memo 1982-627; 1982 Tax Ct. Memo LEXIS 122; 44 T.C.M. (CCH) 1524; T.C.M. (RIA) 82627; October 26, 1982. Donald L. Boswell, pro se. Michael J. Rusnak... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607329/ | MAHMOUD J. SHAPOURI, AKA JOE SHAPOURI, AKA JOSEPH SHAPOURI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShapouri v. CommissionerDocket No. 35202-86United States Tax CourtT.C. Memo 1989-474; 1989 Tax Ct. Memo LEXIS 474; 57 T.C.M. (CCH) 1555; T.C.M. (RIA) 89474; August 31, 1989Gilbert T. Gembacz*475 , for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607330/ | John Platon v. Commissioner.Platon v. CommissionerDocket No. 73075.United States Tax CourtT.C. Memo 1961-50; 1961 Tax Ct. Memo LEXIS 296; 20 T.C.M. (CCH) 278; T.C.M. (RIA) 61050; February 27, 1961*296 Laurence W. Hall, Esq., Tenney Bldg., Madison, Wis., for the petitioner. James T. Wilkes, Jr., Esq., and Rex A. Guest,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607335/ | Frederick B. Hill, Jr. v. Commissioner.Hill v. CommissionerDocket No. 32356.United States Tax Court1953 Tax Ct. Memo LEXIS 185; 12 T.C.M. (CCH) 757; T.C.M. (RIA) 53233; June 30, 1953*185 Held: The business organization known as Yardley Industries and/or Hill industries was, during the taxable year, a partnership betwe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607336/ | MARIE J. J. FLEITMANN AND THOMAS CRIMMINS, EXECUTORS OF THE ESTATE OF HERMAN C. FLEITMANN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fleitmann v. CommissionerDocket No. 17121.United States Board of Tax Appeals22 B.T.A. 1231; 1931 BTA LEXIS 1984; April 20, 1931, Promulgated *1984 Waivers ex... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607339/ | JOHN J. AND DIANE M. WALSH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWalsh v. CommissionerDocket No. 27426-90United States Tax CourtT.C. Memo 1995-115; 1995 Tax Ct. Memo LEXIS 122; 69 T.C.M. (CCH) 2128; March 21, 1995, Filed *122 An order denying petitioners' motion will be issued. For petitioners: ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607340/ | JAMES H. SILCOX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Silcox v. CommissionerDocket No. 13802.United States Board of Tax Appeals12 B.T.A. 748; 1928 BTA LEXIS 3456; June 22, 1928, Promulgated *3456 Held, under the facts, that the respondent correctly determined the petitioner's tax liability on a f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607341/ | JEFFREY W. BAUMANN & JEAN M. GILSON BAUMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaumann v. CommissionerDocket No. 519-94United States Tax CourtT.C. Memo 1995-313; 1995 Tax Ct. Memo LEXIS 315; 70 T.C.M. (CCH) 61; 19 Employee Benefits Cas. (BNA) 1804; July 18, 1995, Filed *315 Decision will be en... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607353/ | WILLIAM M. HACKNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Hackney v. CommissionerDocket No. 1813-74.United States Tax CourtT.C. Memo 1976-99; 1976 Tax Ct. Memo LEXIS 302; 35 T.C.M. (CCH) 420; T.C.M. (RIA) 760099; March 30, 1976, Filed E. M. Murray, for the petitioner. Matthew W. Stanley, for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607354/ | OSBORNE MOTORS, INC., Petitioner v. COMMISSIONER OF INTERNAL @REVENUE, RespondentOsborne Motors, Inc. v. CommissionerDocket No. 1398-74.United States Tax CourtT.C. Memo 1976-153; 1976 Tax Ct. Memo LEXIS 251; 35 T.C.M. (CCH) 691; T.C.M. (RIA) 760153; May 18, 1976, Filed D. Paul Alagia, Jr., and Michael E. Lannon, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4340108/ | RICHARD IRWIN WIDEMAN AND KRISTINA NOVAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWideman v. Comm'rDocket No. 23018-12SUnited States Tax CourtT.C. Summary Opinion 2015-61; 2015 Tax Ct. Summary LEXIS 60; October 5, 2015, FiledDecision will be entered under Rule 155.*60 Richard Irwin Wideman, Pro se.Ri... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4607355/ | Lucille McGah, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentMcGah v. CommissionerDocket Nos. 20772, 20773, 20774, 20775United States Tax Court17 T.C. 1458; 1952 U.S. Tax Ct. LEXIS 254; March 11, 1952, Promulgated *254 Decisions will be entered for the respondent. Upon the facts, held, that a p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471511/ | NOT PRECEDENTIAL
UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT
___________
No. 19-1754
__________
DANIEL L. TABB, J... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471510/ | NOT PRECEDENTIAL
UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT
___________
No. 19-1061
___________
JOHN ABERNATHY,... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607357/ | SPINKS REALTY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Spinks Realty Co. v. CommissionerDocket Nos. 29879, 42185.United States Board of Tax Appeals21 B.T.A. 674; 1930 BTA LEXIS 1816; December 12, 1930, Promulgated *1816 1. The depreciated cost of a certain building owned by the petitioner, rem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607359/ | Eleanor Neely v. Commissioner. Peoples First National Bank and Trust Company (Trustee) v. Commissioner.Neely v. CommissionerDocket Nos. 16477 and 19515.United States Tax Court1949 Tax Ct. Memo LEXIS 113; 8 T.C.M. (CCH) 698; T.C.M. (RIA) 49188; August 10, 1949*113 John D. S. Truxall, Esq., for the petitioners. George C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607360/ | BENJAMIN D. HYMAN and ELEANOR M. HYMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHyman v. CommissionerDocket No. 1253-85.United States Tax CourtT.C. Memo 1987-224; 1987 Tax Ct. Memo LEXIS 223; 53 T.C.M. (CCH) 727; T.C.M. (RIA) 87224; April 30, 1987. Joseph D. Edwards and Jeffrey M. Dean, for the peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607362/ | Sam Samkoff v. Commissioner.Samkoff v. CommissionerDocket No. 54266.United States Tax CourtT.C. Memo 1957-123; 1957 Tax Ct. Memo LEXIS 141; 16 T.C.M. (CCH) 529; T.C.M. (RIA) 57123; June 28, 1957*141 1. Fraudulent return: Respondent's burden of proof. - Held, that respondent introduced sufficient proof to establish tha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607366/ | H. G. HILL STORES, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.H. G. Hill Stores, Inc. v. CommissionerDocket No. 105204.United States Board of Tax Appeals44 B.T.A. 1182; 1941 BTA LEXIS 1217; August 6, 1941, Promulgated *1217 RECOGNITION OF GAIN OR LOSS - DISTRIBUTION IN LIQUIDATION. - Whe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607368/ | W. D. PARKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NORA D. PARKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Parker v. CommissionerDocket Nos. 8646, 8647.United States Board of Tax Appeals13 B.T.A. 1239; 1928 BTA LEXIS 3078; October 26, 1928, Promulgated *3078 Landlords' inte... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607370/ | WILLIE LOUIS BROOKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrooks v. CommissionerDocket No. 25544-92United States Tax CourtT.C. Memo 1993-113; 1993 Tax Ct. Memo LEXIS 111; 65 T.C.M. (CCH) 2167; March 29, 1993, Filed *111 For respondent: Nancy Romano. BUCKLEYBUCKLEYMEMORANDUM OPINION BUCKLEY, Speci... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607371/ | ALCY SIVYER HACKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hacker v. CommissionerDocket No. 66646.United States Board of Tax Appeals36 B.T.A. 659; 1937 BTA LEXIS 673; October 15, 1937, Promulgated *673 In 1920 the petitioner's father took out a life insurance policy on his life, designating a corp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607373/ | RUBEN KHOTOVELI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKhotoveli v. CommissionerDocket No. 10880-89United States Tax CourtT.C. Memo 1992-405; 1992 Tax Ct. Memo LEXIS 427; 64 T.C.M. (CCH) 187; July 16, 1992, Filed *427 Decision will be entered under Rule 155. For Petitioner: Maurice Abrams. For Res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607374/ | Ray E. Dugan and Nadi D. Dugan (Husband and Wife) v. Commissioner.Dugan v. CommissionerDocket Nos. 58946, 61124.United States Tax CourtT.C. Memo 1957-187; 1957 Tax Ct. Memo LEXIS 64; 16 T.C.M. (CCH) 831; T.C.M. (RIA) 57187; September 30, 1957*64 Joseph W. Kiernan, Esq., for the petitioners. Hubert E. Kelly, Esq., for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607375/ | Julian Lentin, Petitioner, v. Commissioner of Internal Revenue, RespondentLentin v. CommissionerDocket No. 42352United States Tax Court23 T.C. 112; 1954 U.S. Tax Ct. LEXIS 63; October 26, 1954, Filed *63 Decision will be entered for the respondent. A United States District Court determined that petitioner and a co-ven... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607376/ | JERRY P. MCNEIL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcNeil v. Comm'rDocket No. 18300-10 L.United States Tax Court2011 U.S. Tax Ct. LEXIS 52; June 14, 2011, Decided*52 Robert N. Armen, Special Trial Judge.Robert N. ArmenORDER AND ORDER AND DECISIONThe instant case is a collection review proceedin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607379/ | FLORENCE M. QUINN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Quinn v. CommissionerDocket No. 80005.United States Board of Tax Appeals35 B.T.A. 412; 1937 BTA LEXIS 878; February 8, 1937, Promulgated *878 A distribution by a corporation which is made as a step in the process of a complete liquidation m... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607380/ | Leone Bosurgi, Transferee of the Estate of Adriana Bosurgi, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent; Emilio Bosurgi, Transferee of the Estate of Adriana Bosurgi, Deceased, Petitioner v. Commissioner of Internal Revenue, RespondentBosurgi v. CommissionerDocket Nos. 5250-71, 5251-71United Sta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607381/ | M. REA GANO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gano v. CommissionerDocket No. 28421.United States Board of Tax Appeals19 B.T.A. 518; 1930 BTA LEXIS 2383; April 8, 1930, Promulgated *2383 1. Worthlessness is a fact to be established as are other facts in dispute. The facts on which petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607383/ | John V. Prather and Helen Prather, Petitioners v. Commissioner of Internal Revenue, RespondentPrather v. CommissionerDocket No. 2340-67United States Tax Court50 T.C. 445; 1968 U.S. Tax Ct. LEXIS 111; June 10, 1968, Filed *111 Held, where deficiencies for income taxes were immediately assessed and timely claimed in the ... | 01-04-2023 | 11-20-2020 |
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