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https://www.courtlistener.com/api/rest/v3/opinions/4607384/ | LANCE C. STANDIFIRD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStandifird v. CommissionerDocket No. 25922-93United States Tax CourtT.C. Memo 1995-348; 1995 Tax Ct. Memo LEXIS 349; 70 T.C.M. (CCH) 218; July 31, 1995, Filed *349 Lance C. Standifird, pro se. For respondent: Susan Mathew. DAWSON, PAJAKDAW... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607387/ | BECKER PAPER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Becker Paper Co. v. CommissionerDocket No. 4555.United States Board of Tax Appeals10 B.T.A. 523; 1928 BTA LEXIS 4079; February 6, 1928, Promulgated *4079 Payments by petitioner in 1921 to three individuals for services rendered to petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607390/ | Arthur Joel Eisenberg and June A. Eisenberg, Petitioners v. Commissioner of Internal Revenue, RespondentEisenberg v. CommissionerDocket No. 828-79United States Tax Court78 T.C. 336; 1982 U.S. Tax Ct. LEXIS 129; 78 T.C. No. 25; March 3, 1982, Filed *129 Decision will be entered under Rule 155. Held, petitioners' gain o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607392/ | ESTATE OF PATSY C. SALVUCCI, DECEASED, ANTOINETTE M. SALVUCCI AND KATHLEEN P. SALVUCCI, ADMINISTRATRIXES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Salvucci v. CommissionerDocket No. 2603-79United States Tax CourtT.C. Memo 1982-21; 1982 Tax Ct. Memo LEXIS 723; 43 T.C.M. (CCH) 304; T.C.M. (RIA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607394/ | Estate of Arthur A. Schmidt, Deceased, Marjorie Mosher Schmidt, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentSchmidt v. CommissionerDocket No. 26186United States Tax Court19 T.C. 54; 1952 U.S. Tax Ct. LEXIS 71; October 20, 1952, Promulgated *71 Decision will be entered under Rule 50. The deced... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607395/ | Estate of W. P. McJunkin, Deceased, Fidelity Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentMcJunkin v. CommissionerDocket No. 34185United States Tax Court25 T.C. 16; 1955 U.S. Tax Ct. LEXIS 81; October 14, 1955, Filed *81 Decision will be entered for the respondent. Decedent, duri... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607397/ | WILLIAM E. DAVIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDavies v. CommissionerDocket No. 19873-84.United States Tax CourtT.C. Memo 1986-248; 1986 Tax Ct. Memo LEXIS 360; 51 T.C.M. (CCH) 1231; T.C.M. (RIA) 86248; June 18, 1986. William E. Davies, pro se. Allan E. Lang, for respondent. HAMBLENMEMOR... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607399/ | Simon Kaplan v. Commissioner.Kaplan v. CommissionerDocket No. 22641.United States Tax Court1951 Tax Ct. Memo LEXIS 36; 10 T.C.M. (CCH) 1105; T.C.M. (RIA) 51337; November 23, 1951*36 Bona fide partnership found to exist in year 1945 between petitioner, his wife, and two other persons. Nathaniel R. Kaplan, Esq., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607401/ | HERBERT CURTIS HODGE and VERA MAE HODGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHodge v. CommissionerDocket No. 17275-80.United States Tax CourtT.C. Memo 1983-708; 1983 Tax Ct. Memo LEXIS 80; 47 T.C.M. (CCH) 434; T.C.M. (RIA) 83708; November 29, 1983. *80 C. David Gantt, (specially recognized) for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607402/ | RAUL G. ESCALERA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEscalera v. CommissionerDocket No. 9711-77.United States Tax CourtT.C. Memo 1979-307; 1979 Tax Ct. Memo LEXIS 214; 38 T.C.M. (CCH) 1194; T.C.M. (RIA) 79307; August 13, 1979, Filed Ruth Edry Salek, for the respondent. DAWSONMEMORANDUM OPINION D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607342/ | Clifford H. and Marjorie Cash Wren v. Commissioner.Wren v. CommissionerDocket No. 347-63.United States Tax CourtT.C. Memo 1965-52; 1965 Tax Ct. Memo LEXIS 278; 24 T.C.M. (CCH) 290; T.C.M. (RIA) 65052; March 11, 1965Myron E. Anderson, Idaho Bldg., Boise, Idaho, for the petitioners. Richard Rink, for the respondent. FAY... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607345/ | C. WILLIAM REATHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentReather v. CommissionerDocket No. 24506-81.United States Tax CourtT.C. Memo 1983-233; 1983 Tax Ct. Memo LEXIS 553; 45 T.C.M. (CCH) 1425; T.C.M. (RIA) 83233; April 28, 1983. John C. Noppinger, for the petitioner. Clare J. Brooks, for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607346/ | The Estate of Samuel S. Lindsay, Deceased, Alexander P. Lindsay, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent. The Estate of Helen P. Lindsay, Deceased, Alexander P. Lindsay, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentLindsay v. CommissionerDocket Nos. 109981, 109982U... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607347/ | The Louisiana Land and Exploration Company and Subsidiaries, Petitioners v. Commissioner of Internal Revenue, RespondentLouisiana Land & Exploration Co. v. CommissionerDocket Nos. 30292-85, 37799-85, 47753-86United States Tax Court90 T.C. 630; 1988 U.S. Tax Ct. LEXIS 39; 90 T.C. No. 38; 100 Oil & Gas Rep. 610; April 7,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607348/ | Herman M. Hale and Louberta M. Hale, et al. 1 v. Commissioner. Hale v. CommissionerDocket Nos. 1395-63, 1396-63, 1401-63 - 1403-63. . 1966-163.United States Tax CourtT.C. Memo 1966-163; 1966 Tax Ct. Memo LEXIS 118; 25 T.C.M. (CCH) 857; T.C.M. (RIA) 66163; July 12, 1966*118 Joseph Henry Wolf and Paul Wyler, for the pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607351/ | EUGENE A. AND ELIZABETH C. ANGLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAngle v. CommissionerDocket No. 6477-71.United States Tax CourtT.C. Memo 1976-227; 1976 Tax Ct. Memo LEXIS 174; 35 T.C.M. (CCH) 998; T.C.M. (RIA) 760227; July 21, 1976, Filed Eugene A. Angle, pro se. 1Richard D. Hall, Jr., and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607403/ | SAMUEL J. LIDOV, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. GLADYS R. LIDOV, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lidov v. CommissionerDocket Nos. 36022, 36023.United States Board of Tax Appeals16 B.T.A. 1421; 1929 BTA LEXIS 2378; July 25, 1929, Promulgated *2378 An instr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/399980/ | 671 F.2d 1376
*U. S.v.Bickers
81-1479
UNITED STATES COURT OF APPEALS Fifth Circuit
3/5/82
1
N.D.Tex.
AFFIRMED
2
---------------
* Fed.R.App. P. 34(a); 5th Cir. R. 18. | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4879881/ | COURT OF APPEALS FOR THE
FIRST DISTRICT OF TEXAS AT HOUSTON
ORDER
Appellate case name: Lawrence Ealy v. EVC Engage, LLC
Appellate case number: 01-21-00095-CV
Trial court case number: 2020-09144
Trial court: 334th Distr... | 01-04-2023 | 08-30-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4471528/ | J-S49002-19
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
OXFORD TOWER APARTMENTS, LP, IN THE SUPERIOR COURT
OF
PENNSYLVANIA
Appe... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2223712/ | 37 Ill. App.2d 309 (1962)
185 N.E.2d 358
Pearl Neiman and Tilva Paull, Appellants,
v.
City of Chicago, a Municipal Corporation, Appellee. Edna Ripstein, Appellant,
v.
City of Chicago, a Municipal Corporation, Appellee. Pearl Neiman and Tilva Paull, and Edna Ripstein, Appellees and Cross Appellants,
v.
City of Chicago, ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4607405/ | HAROLD N. SHILLING, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShilling v. CommissionerDocket No. 4191-72.United States Tax CourtT.C. Memo 1974-246; 1974 Tax Ct. Memo LEXIS 76; 33 T.C.M. (CCH) 1097; T.C.M. (RIA) 74246; September 19, 1974, Filed. *76 H deducted legal fees paid in defending a trust,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607406/ | COLORADO BEDDING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Colorado Bedding Co. v. CommissionerDocket No. 13742.United States Board of Tax Appeals14 B.T.A. 154; 1928 BTA LEXIS 3021; November 13, 1928, Promulgated *3021 Evidence held insufficient to overthrow respondent's determination. Moses Ph... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607407/ | DAVID SHIMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Shiman v. CommissionerDocket No. 41139.United States Board of Tax Appeals21 B.T.A. 288; 1930 BTA LEXIS 1873; November 12, 1930, Promulgated *1873 Held that in the absence of evidence of a bona fide indebtedness claimed as a debt ascertained to be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607408/ | APPEAL OF PENINSULAR STATE BANK OF DETROIT.Peninsular State Bank v. CommissionerDocket No. 4172.United States Board of Tax Appeals3 B.T.A. 399; 1926 BTA LEXIS 2685; January 19, 1926, Decided Submitted September 21, 1925. *2685 The determination of the Commissioner disallowing a deduction of the balance of the taxpaye... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607409/ | ESTATE OF CLARENCE D. FLEMING, DECEASED, DOROTHY C. FLEMING, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Fleming v. CommissionerDocket No. 2878-73.United States Tax CourtT.C. Memo 1974-307; 1974 Tax Ct. Memo LEXIS 11; 33 T.C.M. (CCH) 1414; T.C.M. (RIA) 740307; December 12, 1974, Filed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607410/ | DANIEL G. McCASLIN AND KATHLEEN A. McCASLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCaslin v. CommissionerDocket No. 4783-81United States Tax CourtT.C. Memo 1982-598; 1982 Tax Ct. Memo LEXIS 146; 44 T.C.M. (CCH) 1390; T.C.M. (RIA) 82598; October 12, 1982. Stanley M. Michner, for the petitioners. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607411/ | Alvin Margolius v. Commissioner.Margolius v. CommissionerDocket No. 17430.United States Tax Court1950 Tax Ct. Memo LEXIS 186; 9 T.C.M. (CCH) 433; T.C.M. (RIA) 50133; June 2, 1950*186 Petitioner, his wife, and another in 1937 entered into a partnership agreement by which petitioner transferred to his wife a half intere... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607412/ | Lewis L. Fawcett, Petitioner, v. Commissioner of Internal Revenue, RespondentFawcett v. CommissionerDocket No. 118United States Tax Court3 T.C. 308; 1944 U.S. Tax Ct. LEXIS 186; February 21, 1944, Promulgated *186 Decision will be entered for the respondent. Deductions -- Losses Not Deductible -- Section 24 (b), I. R.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607413/ | Richard E. Moran and Helen Moran v. Commissioner.Moran v. CommissionerDocket No. 51184.United States Tax CourtT.C. Memo 1958-5; 1958 Tax Ct. Memo LEXIS 230; 17 T.C.M. (CCH) 18; T.C.M. (RIA) 58005; January 21, 1958*230 J. Weston Miller, Esq., Woodruff Building, Springfield, Mo., and Perry A. Ennis, Esq., for the petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607416/ | Union Bus Terminal, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentUnion Bus Terminal, Inc. v. CommissionerDocket No. 15967United States Tax Court12 T.C. 197; 1949 U.S. Tax Ct. LEXIS 274; February 16, 1949, Promulgated *274 Decision will be entered under Rule 50. Held, petitioner corporation did not ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607418/ | Rose J. Linde, Petitioner, v. Commissioner of Internal Revenue, RespondentLinde v. CommissionerDocket No. 24517United States Tax Court17 T.C. 584; 1951 U.S. Tax Ct. LEXIS 69; October 4, 1951, Promulgated *69 Decision will be entered under Rule 50. In the year 1944, the estate of petitioner's deceased husband received ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607420/ | Floyd Patterson and Sandra Patterson v. Commissioner. Floyd Patterson Enterprises, Ltd. v. Commissioner.Patterson v. CommissionerDocket Nos. 4639-64, 4640-64.United States Tax CourtT.C. Memo 1966-239; 1966 Tax Ct. Memo LEXIS 44; 25 T.C.M. (CCH) 1230; T.C.M. (RIA) 66239; October 26, 1966*44 Petitioner Floyd Patterson a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607421/ | CITY OF COLUMBUS, OHIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCity of Columbus v. CommissionerDocket No. 3301-95BUnited States Tax Court106 T.C. 325; 1996 U.S. Tax Ct. LEXIS 18; 106 T.C. No. 17; May 14, 1996, Filed *18 Decision will be entered for respondent. P, a home rule municipal corporation a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607422/ | PITTSBURGH KNIFE & FORGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pittsburgh Knife & Forge Co. v. CommissionerDocket No. 7464.United States Board of Tax Appeals6 B.T.A. 1083; 1927 BTA LEXIS 3319; April 29, 1927, Promulgated *3319 W. M. Smith, Esq., for the petitioner. J. E. Marshall, Esq., for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607423/ | STEPHEN J. BURNHAM and MARJORIE E. BURNHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurnham v. CommissionerDocket No. 19603-81.United States Tax CourtT.C. Memo 1983-309; 1983 Tax Ct. Memo LEXIS 478; 46 T.C.M. (CCH) 311; T.C.M. (RIA) 83309; June 1, 1983. Stephen J. Burnham, pro se. Marikay Lee-Marti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607428/ | The Bellows Company, formerly The Bellows Claude-Neon Company v. Commissioner.Bellows Co. v. CommissionerDocket No. 3477.United States Tax Court1945 Tax Ct. Memo LEXIS 219; 4 T.C.M. (CCH) 443; T.C.M. (RIA) 45145; April 25, 1945*219 Petitioner, on an accrual basis, credited to its president the full amount of his salar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607429/ | MODERN COMPUTER GAMES, INC., CARL D. RADER, TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentModern Computer Games, Inc. v. CommissionerDocket No. 1866-89United States Tax CourtT.C. Memo 1989-483; 1989 Tax Ct. Memo LEXIS 483; 58 T.C.M. (CCH) 23; T.C.M. (RIA) 89483; September 5, 1989Gary R. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607430/ | Estate of Luke J. Barrios, Deceased, and Sallie F. Barrios, Surviving Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentBarrios v. CommissionerDocket No. 58314United States Tax Court29 T.C. 378; 1957 U.S. Tax Ct. LEXIS 28; November 29, 1957, Filed *28 Decision will be entered under Rule 50. Land which ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607432/ | Glen Caldwell and Geraldine Caldwell v. Commissioner.Caldwell v. CommissionerDocket No. 5980-64.United States Tax CourtT.C. Memo 1966-215; 1966 Tax Ct. Memo LEXIS 69; 25 T.C.M. (CCH) 1117; T.C.M. (RIA) 66215; September 29, 1966William C. Hague, for the petitioners. Charles H. Powers, for the respondent. TANNENWALDMemo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607433/ | WILLIAM M. FERRY AND NANCY H. FERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFerry v. CommissionerDocket No. 5624-80.United States Tax CourtT.C. Memo 1981-533; 1981 Tax Ct. Memo LEXIS 213; 42 T.C.M. (CCH) 1165; T.C.M. (RIA) 81533; September 22, 1981. Albert Theodore Powers, for the petitioners. Deb... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607434/ | H. P. LAU CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.H. P. Lau Co. v. CommissionerDocket No. 20990.United States Board of Tax Appeals15 B.T.A. 1064; 1929 BTA LEXIS 2738; March 25, 1929, Promulgated *2738 1. AFFILIATION - GAIN OR LOSS. - Where the petitioner was the owner of capital stock in an a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607435/ | Logan Square Auto Mart, Inc., et al. 1 v. Commissioner. Logan Square Auto Mart, Inc. v. CommissionerDocket Nos. 53437-53439, 67710-67715.United States Tax CourtT.C. Memo 1960-6; 1960 Tax Ct. Memo LEXIS 282; 19 T.C.M. (CCH) 19; T.C.M. (RIA) 60006; January 28, 1960Robert J. Downing, Esq., 141 W. Jackson Blvd., Chicago, I... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607436/ | RICHARD M. BAPTISTE, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaptiste v. CommissionerDocket No. 384-90.United States Tax CourtT.C. Memo 1992-198; 1992 Tax Ct. Memo LEXIS 221; 63 T.C.M. (CCH) 2649; April 1, 1992, Filed *221 P, a beneficiary of insurance proceeds on decedent's life, was per... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607438/ | WILLIAM J. MATHESON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Matheson v. CommissionerDocket No. 26507.United States Board of Tax Appeals18 B.T.A. 674; 1930 BTA LEXIS 2613; January 7, 1930, Promulgated *2613 1. Faulty construction methods caused damage to petitioner's residence, the repair of which... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607439/ | Edward G. Wetzel v. Commissioner.Edward G. Wetzel v. CommissionerDocket No. 10293.United States Tax Court1947 Tax Ct. Memo LEXIS 230; 6 T.C.M. (CCH) 412; T.C.M. (RIA) 47104; April 27, 1947*230 Gilbert E. Morcroft, Esq., for the petitioner. Stanley W. Herzfeld, Esq., for the respondent. MURDOCKMemorandum Findings of F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607440/ | APPEALS OF ELSIE S. ECKSTEIN ET AL. 1Eckstein v. Commissioner (A)Docket Nos. 679, 904, 905, 989-994, 1171.United States Board of Tax Appeals2 B.T.A. 19; 1925 BTA LEXIS 2576; June 10, 1925, Decided Submitted March 19, 1925. *2576 Albert L. Hopkins and Richard S. Doyle, Esqs., for the taxpayers. Robert A. Littleton, Es... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607441/ | WEIL-MCLAIN COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Weil-McLain Co. v. CommissionerDocket No. 3413.United States Board of Tax Appeals5 B.T.A. 591; 1926 BTA LEXIS 2831; November 23, 1926, Decided *2831 P. J. O'Connor, C.P.A., for the petitioner. Arthur H. Murray, Esq., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607442/ | The Miami Valley Coated Paper Co., Petitioner, v. Commissioner of Internal Revenue, RespondentMiami Valley Coated Paper Co. v. CommissionerDocket No. 30181United States Tax Court28 T.C. 492; 1957 U.S. Tax Ct. LEXIS 175; May 28, 1957, Filed *175 Decision will be entered under Rule 50. 1. There having been no waiver of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607444/ | COUNTESS LAURA SALA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sala v. CommissionerDocket No. 103863.United States Board of Tax Appeals47 B.T.A. 850; 1942 BTA LEXIS 637; October 8, 1942, Promulgated *637 The withdrawal of corporate funds by sole stockholder, carried on the corporation's books as "acc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2567168/ | 396 F. Supp. 2d 525 (2005)
Michael KOUNELIS, Plaintiff,
v.
Lyndell B. SHERRER, et al., Defendants.
No. CIV.A. 04-4714DRD.
United States District Court, D. New Jersey.
October 20, 2005.
*526 *527 Michael Kounelis, Northern State Prison, Newark, NJ, pro se.
Nicole M. Ahmed, Office of the NJ Attorney General, Trenton, NJ,... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4607446/ | JOSEPH WEBB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWebb v. CommissionerDocket No. 14769-80United States Tax CourtT.C. Memo 1982-372; 1982 Tax Ct. Memo LEXIS 375; 44 T.C.M. (CCH) 337; T.C.M. (RIA) 82372; June 30, 1982Joseph Webb, pro se. Evelyn E. Small, for the respondent. DRENNENMEMORANDUM FINDING... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607448/ | ALAN M. RESSER AND MELINDA B. RESSER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentResser v. CommissionerDocket No. 18606-88United States Tax CourtT.C. Memo 1994-241; 1994 Tax Ct. Memo LEXIS 236; 67 T.C.M. (CCH) 3025; May 26, 1994, Filed *236 For petitioners: Alan F. Segal. For respondent: Joseph T. Ferr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607449/ | Nordblom Associates, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentNordblom Associates, Inc. v. CommissionerDocket No. 20425United States Tax Court15 T.C. 220; 1950 U.S. Tax Ct. LEXIS 98; September 8, 1950, Promulgated *98 Decision will be entered for respondent. Petitioner paid $ 25,000 for an opti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607451/ | Grace H. Cunningham, Petitioner, v. Commissioner of Internal Revenue, Respondent. Eugene F. Cunningham and Grace H. Cunningham, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentCunningham v. CommissionerDocket Nos. 55090, 55091United States Tax Court28 T.C. 670; 1957 U.S. Tax Ct. LEXIS 157... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607453/ | LEEDOM & WORRALL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Leedom & Worrall Co. v. CommissionerDocket No. 8676.United States Board of Tax Appeals10 B.T.A. 825; 1928 BTA LEXIS 4028; February 16, 1928, Promulgated *4028 1. The valuation of merchandise inventory by petitioner is approved with rela... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607454/ | EDDIE JACKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJackson v. CommissionerDocket No. 4291-75.United States Tax CourtT.C. Memo 1981-252; 1981 Tax Ct. Memo LEXIS 489; 41 T.C.M. (CCH) 1564; T.C.M. (RIA) 81252; May 26, 1981. Henry B. Rothblatt, for the petitioner. Richard A. Witkowski and Patrick J.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607455/ | ESTATE OF JAY R. MONROE, DECEASED, E. F. BRITTEN, JR., AND W. G. ZAENGLEIN, EXECUTORS, PETITIONERS, ET AL. 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Monroe v. CommissionerDocket Nos. 98216, 100249, 100952, 100953, 100960, 100961, 100962, 100963, 101429.United States Board of Tax Appeals45 B.T.A. 1060; 1941 BTA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607458/ | ARLINGTON S. PHILLIPS FUNERAL HOME, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentArlington S. Phillips Funeral Home, Inc. v. CommissionerDocket No. 10375-77.United States Tax CourtT.C. Memo 1980-394; 1980 Tax Ct. Memo LEXIS 189; 40 T.C.M. (CCH) 1261; T.C.M. (RIA) 80394; September 17, 1980, Filed *189... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607460/ | Roger L. Putnam, Petitioner, v. Commissioner of Internal Revenue, RespondentPutnam v. CommissionerDocket No. 4754United States Tax Court6 T.C. 702; 1946 U.S. Tax Ct. LEXIS 235; April 11, 1946, Promulgated *235 Decision will be entered under Rule 50. Held, that petitioner is not entitled to deduct, under section 23 (o)... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607461/ | GEORGE W. CASWELL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.George W. Caswell Co. v. CommissionerDocket No. 13878.United States Board of Tax Appeals14 B.T.A. 15; 1928 BTA LEXIS 3043; November 6, 1928, Promulgated *3043 SPECIAL ASSESSMENT. - Prior to the taxable year the petitioner expended large... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607463/ | HENRY A. SHERRY AND BARBARA E. SHERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSherry v. CommissionerDocket No. 2455-74.United States Tax CourtT.C. Memo 1975-337; 1975 Tax Ct. Memo LEXIS 40; 34 T.C.M. (CCH) 1468; T.C.M. (RIA) 750337; November 10, 1975, Filed Henry Allan Sherry,*41 pro se. Joel V. Wi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607465/ | Estate of John T. Hagerty, Sr., Deceased, William J. Hagerty, Executor v. Commissioner.Estate of John T. Hagerty v. CommissionerDocket No. 8524.United States Tax Court1947 Tax Ct. Memo LEXIS 107; 6 T.C.M. (CCH) 964; T.C.M. (RIA) 47236; August 20, 1947William S. Pritchard, Esq., for the petitioner. Frank H. Thompson and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607468/ | MERRILL TRUST CO. AND VINAL SMART, EXECUTORS UNDER THE WILL OF JAMES A. DUNNING, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Merrill Trust Co. v. CommissionerDocket No. 38803.United States Board of Tax Appeals21 B.T.A. 970; 1930 BTA LEXIS 1757; December 30, 1930, Promulgated *1757 The value ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607470/ | Estate of Emil A. Stake, Deceased, The First National Bank of Chicago, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentStake v. CommissionerDocket No. 15191United States Tax Court11 T.C. 817; 1948 U.S. Tax Ct. LEXIS 36; November 8, 1948, Promulgated *36 Decision will be entered under Rule 50. Dece... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607472/ | A. V. Stackhouse v. Commissioner.Stackhouse v. CommissionerDocket No. 36324.United States Tax Court1953 Tax Ct. Memo LEXIS 103; 12 T.C.M. (CCH) 1126; T.C.M. (RIA) 53319; September 30, 1953*103 Petitioner owned 146 shares of common stock of a corporation whose only income-producing property consisted of its lessee inte... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607474/ | Allied Fidelity Corporation f.k.a. William E. Roe, Allied Agents, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentAllied Fidelity Corp. v. CommissionerDocket No. 8676-74United States Tax Court66 T.C. 1068; 1976 U.S. Tax Ct. LEXIS 46; September 27, 1976, Filed *46 Decision will be entered under Rule 155.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607475/ | Walter C. McMinn, Jr., and Lucretia McMinn v. Commissioner. McMinn's Industries, Inc. v. Commissioner.McMinn v. CommissionerDocket Nos. 85624, 85625.United States Tax CourtT.C. Memo 1962-165; 1962 Tax Ct. Memo LEXIS 144; 21 T.C.M. (CCH) 913; T.C.M. (RIA) 620165; June 29, 1962*144 1. Advances made to corporation by its... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607476/ | ROBERT N. FAILLA AND ANN MARIE FAILLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ANN MARIE FAILLA TRUST, ANN MARIE FAILLA, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFailla v. CommissionerDocket Nos. 29077-83, 29078-83.United States Tax CourtT.C. Memo 1986-39; 1986 Tax Ct. Mem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607477/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Michel v. CommissionerDocket Nos. 97311, 97312.United States Board of Tax Appeals43 B.T.A. 1036; 1941 BTA LEXIS 1420; March 19, 1941, Promulgated *1420 1. A transfer in trust reserving the reversion if the settlor survives the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607481/ | DAVID K. STRAIGHT, Petitoner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentStraight v. Comm'rDocket No. 23658-94 United States Tax Court1999 Tax Ct. Memo LEXIS 488; May 6, 1999, Filed Straight v. Commissioner, T.C. Memo 1997-569">T.C. Memo 1997-569, 1997 Tax Ct. Memo LEXIS 655">1997 Tax Ct. Memo LEXIS 655 (T.C., 1997... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607482/ | JOSEPH DiRUSCIO & MARY v. DiRUSCIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDi Ruscio v. CommissionerDocket No. 10477-76.United States Tax CourtT.C. Memo 1979-189; 1979 Tax Ct. Memo LEXIS 335; 38 T.C.M. (CCH) 802; T.C.M. (RIA) 79189; May 16, 1979, Filed *335 James D. Vandever, for the respondent. RA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607483/ | RALPH W. HARBISON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM ALBERT HARBISON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Harbison v. CommissionerDocket Nos. 54346, 54347.United States Board of Tax Appeals26 B.T.A. 896; 1932 BTA LEXIS 1223; August 29, 1932, Promulgated *1223 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607486/ | Grace L. Hunt v. Commissioner.Hunt v. CommissionerDocket No. 3922-68.United States Tax CourtT.C. Memo 1970-128; 1970 Tax Ct. Memo LEXIS 231; 29 T.C.M. (CCH) 543; T.C.M. (RIA) 70128; May 27, 1970, filed. *231 Grace L. Hunt, pro se, Los Angeles, Calif. Howard W. Gordon, for the respondent. RAUMMemorandum Opinion RAUM,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607488/ | JAMES AND MABEL TYLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTyler v. CommissionerDocket No. 23094-83.United States Tax CourtT.C. Memo 1985-510; 1985 Tax Ct. Memo LEXIS 126; 50 T.C.M. (CCH) 1197; T.C.M. (RIA) 85510; September 26, 1985. John J. O'Toole,David L. Kay, and G. Michael Saran, for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607490/ | THEODORE BOSTROEM and KYRA T. BOSTROEM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBostroem v. CommissionerDocket No. 361-71United States Tax CourtT.C. Memo 1974-156; 1974 Tax Ct. Memo LEXIS 165; 33 T.C.M. (CCH) 676; T.C.M. (RIA) 74156; June 17, 1974, Filed. *165 In consideration for filing and financ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607492/ | St. Louis Oil Royalty Trust, Geo. W. Cale, Ralph D. Griffin, and C. D. Lukens, Trustees, Petitioner, v. Commissioner of Internal Revenue, RespondentSt. Louis Oil Royalty Trust v. CommissionerDocket No. 4410United States Tax Court5 T.C. 179; 1945 U.S. Tax Ct. LEXIS 152; June 5, 1945, Promulgated *152 Decision will be en... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607493/ | Jerome Mortrud and Lorraine Mortrud, Petitioners, v. Commissioner of Internal Revenue, RespondentMortrud v. CommissionerDocket No. 4848-62United States Tax Court44 T.C. 208; 1965 U.S. Tax Ct. LEXIS 85; May 21, 1965, Filed *85 Decision will be entered under Rule 50. Issue 1. -- Petitioner was engaged as an independent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607494/ | Estate of Viola E. Bray, Deceased, Bertha Bray Richards, Gyles E. Merrill and Harry G. Gault, Executrix and Co-Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentBray v. CommissionerDocket Nos. 2757-64, 2758-64United States Tax Court46 T.C. 577; 1966 U.S. Tax Ct. LEXIS 62; August 10, 1966, Filed *62... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607497/ | LOGAN COAL AND TIMBER ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Logan Coal & Timber Asso. v. CommissionerDocket Nos. 93381, 99976.United States Board of Tax Appeals42 B.T.A. 529; 1940 BTA LEXIS 988; August 14, 1940, Promulgated *988 1. The petitioner, by written agreements, granted the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607500/ | Advance Truck Company, a Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentAdvance Truck Co. v. CommissionerDocket No. 59010United States Tax Court29 T.C. 666; 1958 U.S. Tax Ct. LEXIS 276; January 20, 1958, Filed *276 Decision will be entered for the respondent. Taxpayer was properly on the cash ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607501/ | JACKSON-WERMICH TRUST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jackson-Wermich Trust v. CommissionerDocket No. 32307.United States Board of Tax Appeals24 B.T.A. 150; 1931 BTA LEXIS 1690; September 24, 1931, Promulgated *1690 The petitioner is not an "association" and should not be taxed as a corpor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607503/ | YOUSEF KOULIBALY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKoulibaly v. CommissionerDocket No. 19958-91United States Tax CourtT.C. Memo 1994-359; 1994 Tax Ct. Memo LEXIS 360; 68 T.C.M. (CCH) 270; July 27, 1994, Filed *360 Yousef Koulibaly, pro se. For respondent: Rick V. Hosler and Roxann T. Conrad. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607504/ | S. A. PIERCE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pierce v. CommissionerDocket No. 1154.United States Board of Tax Appeals8 B.T.A. 1219; 1927 BTA LEXIS 2701; November 5, 1927, Promulgated *2701 1. In 1919 petitioner conveyed certain oil and gas rights which had cost her nothing to a philanthro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607510/ | REX B. FOSTER AND BETTY C. FOSTER v. COMMISSIONER OF INTERNAL REVENUE, RespondentFoster v. CommissionerDocket No. 164-71.United States Tax CourtT.C. Memo 1973-13; 1973 Tax Ct. Memo LEXIS 271; 32 T.C.M. (CCH) 42; T.C.M. (RIA) 73013; January 23, 1973, Filed *271 When depressed market conditions severely affected the pro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607512/ | APPEAL OF GOELLNER FURNITURE CO.Goellner Furniture Co. v. CommissionerDocket No. 3500.United States Board of Tax Appeals2 B.T.A. 1290; 1925 BTA LEXIS 2073; November 11, 1925, Decided Submitted October 3, 1925. *2073 E. C. Gruen, C.P.A., for the taxpayer. John D. Foley, Esq., for the Commissioner. *1291 Before GRAUP... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607513/ | KANSAS CITY, ST. LOUIS & CHICAGO RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kansas City, S. L. & C. R. Co. v. CommissionerDocket No. 94886.United States Board of Tax Appeals42 B.T.A. 1163; 1940 BTA LEXIS 892; November 6, 1940, Promulgated *892 The petitioner, a corporation, by indent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607514/ | Herbert Kaufman v. Commissioner.Kaufman v. CommissionerDocket No. 88862.United States Tax CourtT.C. Memo 1964-127; 1964 Tax Ct. Memo LEXIS 210; 23 T.C.M. (CCH) 747; T.C.M. (RIA) 64127; May 6, 1964Stanley Worth, Transportation Bldg., Washington, D.C., and Scott P. Crampton, for the petitioner. Joseph N. Ingolia, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471549/ | In the
United States Court of Appeals
For the Seventh Circuit
____________________
No. 19-1930
SHANIKA DAY, et al.,
Plaintiffs-Appellees,
v.
FRANKLIN WOOTEN, et al.,
... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607555/ | Ellen C. Kynell v. Commissioner. A. F. Kynell v. Commissioner.Kynell v. CommissionerDocket Nos. 42552, 42553.United States Tax CourtT.C. Memo 1954-174; 1954 Tax Ct. Memo LEXIS 69; 13 T.C.M. (CCH) 959; T.C.M. (RIA) 54280; October 18, 1954, Filed *69 Albert Olsen, Esq., 610 Colman Building, Seattle, Wash., for the petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607558/ | EDWARD B. WOLF, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEdward B. Wolf, Inc. v. CommissionerDocket No. 29380-83.United States Tax CourtT.C. Memo 1987-562; 1987 Tax Ct. Memo LEXIS 554; 54 T.C.M. (CCH) 1053; T.C.M. (RIA) 87562; November 9, 1987. Murray H. Falk, for the petitioner. Phoebe L. Tang... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607559/ | RICHARD AND BARBARA AMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAmann v. CommissionerDocket No. 21794-92United States Tax CourtT.C. Memo 1993-542; 1993 Tax Ct. Memo LEXIS 564; 66 T.C.M. (CCH) 1371; November 22, 1993, Filed *564 Richard Amann, pro se. For respondent: Cheryl A. McInroy and Marvis A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607562/ | Cyrus C. Miller v. Commissioner.Miller v. CommissionerDocket No. 40721.United States Tax CourtT.C. Memo 1954-238; 1954 Tax Ct. Memo LEXIS 4; 13 T.C.M. (CCH) 1185; T.C.M. (RIA) 54344; December 30, 1954, Filed *4 1. Year of worthlessness of corporate stock and corporate debt determined. 2. Worthless debt determined to b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607563/ | Estate of Pauline M. Pfohl, Deceased, Louis H. Pfohl, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Pfohl v. CommissionerDocket No. 10823-76United States Tax Court69 T.C. 405; 1977 U.S. Tax Ct. LEXIS 13; December 6, 1977, Filed *13 U.S. Treasury bonds issued in the name of decedent were... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607566/ | Patrick H. Smith and Julia Smith v. Commissioner.Smith v. CommissionerDocket No. 94209.United States Tax CourtT.C. Memo 1964-274; 1964 Tax Ct. Memo LEXIS 66; 23 T.C.M. (CCH) 1661; T.C.M. (RIA) 64274; October 20, 1964David Joseph, 17 E. 49th St., New York, N. Y., and Jerome Landau, for the petitioners. Eugene L. Wilpon ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607567/ | JOSEPH E. LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLewis v. Comm'rNo. 6284-06L United States Tax Court128 T.C. 48; 2007 U.S. Tax Ct. LEXIS 5; 128 T.C. No. 6; March 28, 2007, Filed *5 P filed his 2002 income tax return late. P included payment for the reported tax due with his return. R assessed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607568/ | J. David Gladstone Foundation, Richard S. Brawerman, Richard D. Jones, and David Orgell, Trustees, Petitioner v. Commissioner of Internal Revenue, RespondentGladstone Foundation v. CommissionerDocket No. 2964-80XUnited States Tax Court77 T.C. 221; 1981 U.S. Tax Ct. LEXIS 86; August 6, 1981, Filed *86 Respondent by let... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607572/ | JAMES A. PATTERSON AND DOROTHY A. PATTERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPatterson v. CommissionerDocket No. 25228-81.United States Tax CourtT.C. Memo 1985-53; 1985 Tax Ct. Memo LEXIS 579; 49 T.C.M. (CCH) 670; T.C.M. (RIA) 85053; February 4, 1985L. L. Leatherman and Hiram Ely III, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607577/ | LESLIE H. KJOS AND ESTATE OF LILLIAN E. KJOS, DECEASED, RANDALL L. KJOS, PERSONAL REPRESENTATIVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKjos v. CommissionerDocket No. 14254-84.United States Tax CourtT.C. Memo 1987-183; 1987 Tax Ct. Memo LEXIS 179; 53 T.C.M. (CCH) 525; T.C.M. (RIA) 87183; April 6, 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607517/ | APPEAL OF JAMES BAIRD.Baird v. CommissionerDocket No. 9393.United States Board of Tax Appeals4 B.T.A. 399; 1926 BTA LEXIS 2284; July 27, 1926, Decided *2284 Value of certain securities received as compensation for services determined. J. S. Y. Ivins, Esq., for the petitioner. Geo. G. Witter, Esq., for the Commission... | 01-04-2023 | 11-20-2020 |
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