url stringlengths 56 59 | text stringlengths 3 913k | downloaded_timestamp stringclasses 1
value | created_timestamp stringlengths 10 10 |
|---|---|---|---|
https://www.courtlistener.com/api/rest/v3/opinions/4607518/ | JOHN I. MAHLER and MARTELLE H. MAHLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMahler v. CommissionerDocket No. 19314-84.United States Tax CourtT.C. Memo 1987-64; 1987 Tax Ct. Memo LEXIS 60; 52 T.C.M. (CCH) 1552; T.C.M. (RIA) 87064; January 29, 1987. John I. Mahler, pro se. Clement Shugerman, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607519/ | Robert Louis Stevenson Apartments, Inc. v. Commissioner.Robert Louis Stevenson Apartments, Inc. v. CommissionerDocket No. 95353.United States Tax CourtT.C. Memo 1964-1; 1964 Tax Ct. Memo LEXIS 334; 23 T.C.M. (CCH) 1; T.C.M. (RIA) 64001; January 3, 1964*334 Wentworth T. Durant and Wilbur E. Swenson, 812 Tyler St., Amar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607521/ | UNITED STATES STEEL CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentUnited States Steel Corp. v. CommissionerDocket No. 5786-72.United States Tax CourtT.C. Memo 1977-140; 1977 Tax Ct. Memo LEXIS 300; 36 T.C.M. (CCH) 586; T.C.M. (RIA) 770140; May 11, 1977, Filed *300 Petitioner organized a United... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607522/ | Benson Hotel Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentBenson Hotel Corp. v. CommissionerDocket No. 42685United States Tax Court36 T.C. 997; 1961 U.S. Tax Ct. LEXIS 76; September 14, 1961, Filed *76 Decision will be entered under Rule 50. Petitioner is conceded by respondent to be qualifi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607523/ | APPEAL OF THE NATIONAL CONCRETE CO.National Concrete Co. v. CommissionerDocket No. 1018.United States Board of Tax Appeals3 B.T.A. 777; 1926 BTA LEXIS 2549; February 17, 1926, Decided Submitted September 21, 1925. *2549 The evidence herein fails to establish that amounts expended constituted ordinary and necessary bu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607524/ | JAMES R. TODD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Todd v. CommissionerDocket No. 5022-76.United States Tax CourtT.C. Memo 1978-214; 1978 Tax Ct. Memo LEXIS 300; 37 T.C.M. (CCH) 920; T.C.M. (RIA) 78214; June 8, 1978, Filed Leslie C. Hackler, Jr., for the petitioner. Charles R. Billings, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607525/ | Joseph Casner, Jr. v. Commissioner.Casner v. CommissionerDocket No. 4117-62.United States Tax CourtT.C. Memo 1964-277; 1964 Tax Ct. Memo LEXIS 64; 23 T.C.M. (CCH) 1683; T.C.M. (RIA) 64277; October 21, 1964*64 Held: (1) Petitioner's books and records were inadequate to determine petitioner's taxable income for the taxa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607527/ | MARK HOLMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHolmes v. CommissionerDocket No. 7366-90United States Tax CourtT.C. Memo 1991-640; 1991 Tax Ct. Memo LEXIS 688; 62 T.C.M. (CCH) 1609; T.C.M. (RIA) 91640; December 23, 1991, Filed *688 Appropriate orders will be issued. Mark Holmes, pro se. Chalmer ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607528/ | Fred N. Hedberg v. Commissioner.Hedberg v. CommissionerDocket No. 5985-69.United States Tax CourtT.C. Memo 1972-69; 1972 Tax Ct. Memo LEXIS 188; 31 T.C.M. (CCH) 277; T.C.M. (RIA) 72069; March 21, 1972, Filed *188 The petitioner's wife was granted an interlocutory order for temporary relief in 1966. She was granted a f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607531/ | JAMIE A. BENNETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. M. BENNETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bennett v. CommissionerDocket Nos. 94439, 94440.United States Board of Tax Appeals40 B.T.A. 745; 1939 BTA LEXIS 813; October 18, 1939, Promulgated *813 Petitioner J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607533/ | EXCELSIOR PRINTING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Excelsior Printing Co. v. CommissionerDocket No. 23083.United States Board of Tax Appeals16 B.T.A. 886; 1929 BTA LEXIS 2497; June 4, 1929, Promulgated *2497 In 1914 petitioner, a corporation, charged off the account of a corporation wh... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607534/ | Estate of Maurice J. Lydon, Deceased, George Mullen, Administrator v. Commissioner.Estate of Maurice J. Lydon v. CommissionerDocket No. 25221.United States Tax Court1952 Tax Ct. Memo LEXIS 34; 11 T.C.M. (CCH) 1119; T.C.M. (RIA) 52331; November 20, 1952Ralph H. Schuette, Esq., 721 Citizen Savings Bank Bldg., Paducah, Ky... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607535/ | Owen-Fields Importing Co., Inc. v. Commissioner.Owen-Fields Importing Co. v. CommissionerDocket No. 25216.United States Tax Court1950 Tax Ct. Memo LEXIS 42; 9 T.C.M. (CCH) 1030; T.C.M. (RIA) 50279; November 17, 1950Daniel L. Brenner, Esq., 2700 Fidelity Bldg., Kansas City, Mo., for the petitioner. Gene W. Reardon, Esq.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607537/ | Marc D. Leh and L. Waive Leh, Petitioners, v. Commissioner of Internal Revenue, Respondent. David E. Brown and Christabel H. Brown, Petitioners, v. Commissioner of Internal Revenue, RespondentLeh v. CommissionerDocket Nos. 53878, 53879United States Tax Court27 T.C. 892; 1957 U.S. Tax Ct. LEXIS 246; March 11, 1957, Fil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607538/ | JOSEPHINE K. LAFLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Laflin v. CommissionerDocket Nos. 43499, 43500, 48402.United States Board of Tax Appeals26 B.T.A. 136; 1932 BTA LEXIS 1358; May 24, 1932, Promulgated *1358 No deduction is allowable for depreciation on trust property in computing a benefi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607539/ | D. D. Query and Elsie Query v. Commissioner.Query v. CommissionerDocket No. 39115.United States Tax CourtT.C. Memo 1954-160; 1954 Tax Ct. Memo LEXIS 85; 13 T.C.M. (CCH) 891; T.C.M. (RIA) 54266; September 28, 1954, Filed *85 1. In 1946, petitioner D. D. Query created two trusts, one each for his son and his daughter, b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607540/ | Walter Petersen and Elsie C. Petersen, Petitioners, v. Commissioner of Internal Revenue, RespondentPetersen v. CommissionerDocket No. 60230United States Tax Court38 T.C. 137; 1962 U.S. Tax Ct. LEXIS 148; April 25, 1962, Filed *148 Decision will be entered under Rule 50. In 1944 the Office of Defense Transportation too... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607542/ | RAYMOND J. AND MARIA E. FRANCIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrancis v. CommissionerDocket No. 18745-81.United States Tax CourtT.C. Memo 1987-362; 1987 Tax Ct. Memo LEXIS 362; 53 T.C.M. (CCH) 1427; T.C.M. (RIA) 87362; July 23, 1987. *362 In 1974 petitioners formed a corporation that iss... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607543/ | Lowell F. Bushnell and Dorothy C. Bushnell, Petitioners v. Commissioner of Internal Revenue, RespondentBushnell v. CommissionerDocket No. 2264-65United States Tax Court49 T.C. 296; 1967 U.S. Tax Ct. LEXIS 2; December 29, 1967, Filed *2 Decision will be entered under Rule 50. 1. Held, that for each of the taxable years... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607544/ | Estate of Clara E. Martin, Deceased, Irving Martin, Sr., and F. A. Eckstrom, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent. Irving Martin, Sr., Petitioner, v. Commissioner of Internal Revenue, Respondent. Stockton Daily Record, Petitioner, v. Commissioner of Internal Revenue, RespondentMarti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607546/ | United Finance Company, Inc. v. Commissioner.United Fin. Co. v. CommissionerDocket No. 109591.United States Tax Court1943 Tax Ct. Memo LEXIS 314; 2 T.C.M. (CCH) 38; T.C.M. (RIA) 43224; May 8, 1943*314 G. Badger Baker, Esq., for the petitioner. J. Marvin Kelley, Esq., for the respondent. ARUNDELLMemorandum Findings of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607547/ | CHARLES C. KING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.King v. CommissionerDocket No. 109268.United States Board of Tax Appeals47 B.T.A. 840; 1942 BTA LEXIS 641; October 7, 1942, Promulgated *641 Trust income paid to divorced wife held not taxable to the husband where he was under no continuing o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607548/ | WOODBURY SHOE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Woodbury Shoe Co. v. CommissionerDocket No. 10229.United States Board of Tax Appeals19 B.T.A. 433; 1930 BTA LEXIS 2392; March 31, 1930, Promulgated *2392 SPECIAL ASSESSMENT. - The business carried on by petitioner was conducted by a partner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607551/ | Maxwell B. Llewellyn and Gertrude Llewellyn v. Commissioner.Llewellyn v. CommissionerDocket No. 69807.United States Tax CourtT.C. Memo 1960-197; 1960 Tax Ct. Memo LEXIS 93; 19 T.C.M. (CCH) 1023; T.C.M. (RIA) 60197; September 22, 1960*93 Certain annuity contracts were purchased in 1953 and 1954. For practical purposes,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607581/ | HARTFORD HAT & CAP CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hartford Hat & Cap Co. v. CommissionerDocket No. 7400.United States Board of Tax Appeals7 B.T.A. 714; 1927 BTA LEXIS 3113; July 25, 1927, Promulgated *3113 1. JURISDICTION. - The Board has not jurisdiction to redetermine the tax of a ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607582/ | REGINALD R. HESS AND CYNTHIA S. HESS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.HESS v. COMMISSIONER OF INTERNAL REVENUEDocket No. 11036-92SUnited States Tax Court1994 U.S. Tax Ct. LEXIS 88; T.C. Summary Opinion 1994-79; May 4, 1994, Entered; March 30, 1994, Filed *88 Cost of petitioner's implant su... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607583/ | ESTATE OF GEORGE H. DONOGHUE, SR., DECEASED, BY GEORGE H. DONOGHUE, JR., EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Donoghue v. CommissionerDocket No. 6295-81.United States Tax CourtT.C. Memo 1981-611; 1981 Tax Ct. Memo LEXIS 129; 42 T.C.M. (CCH) 1494; T.C.M. (RIA) 81611; October 20, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1417883/ | 204 F. Supp. 679 (1962)
EAGLE - FREEDMAN - ROEDELHEIM CO. and Weiner & Gossage, Inc.
v.
ALLISON MANUFACTURING CO., Inc.
Civ. A. No. 31224.
United States District Court E. D. Pennsylvania.
April 23, 1962.
Charles M. Solomon and Franklin A. Wurman, Philadelphia, Pa., for plaintiffs.
Arthur H. Seidel and Edward C. Gonda, ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4607585/ | Leon R. McKelvey and Hilda E. McKelvey v. Commissioner. Robert K. Pulsifer and Dorothy Pulsifer v. Commissioner.McKelvey v. CommissionerDocket Nos. 52801, 52802.United States Tax CourtT.C. Memo 1956-70; 1956 Tax Ct. Memo LEXIS 223; 15 T.C.M. (CCH) 358; T.C.M. (RIA) 56070; March 23, 1956*223 George Craven, Esq., Packar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607586/ | A. Robert Teichner and Sylvia B. Teichner v. Commissioner.Teichner v. CommissionerDocket No. 5977-67.United States Tax CourtT.C. Memo 1970-311; 1970 Tax Ct. Memo LEXIS 48; 29 T.C.M. (CCH) 1430; T.C.M. (RIA) 70311; November 12, 1970, Filed. A. Robert Teichner, pro se, 2355 64th St., Brooklyn, N. Y. William F. Chapman a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607588/ | DONALD J. MIRAVALLE AND LILLIAN JOY MIRAVALLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiravalle v. CommissionerDocket No. 9870-91United States Tax CourtT.C. Memo 1994-49; 1994 Tax Ct. Memo LEXIS 54; 67 T.C.M. (CCH) 2127; T.C.M. (RIA) 94049; February 9, 1994, Filed *54 Donald J. Miravalle and Lillia... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607592/ | Warner M. Soelling and Patricia Soelling, Petitioners v. Commissioner of Internal Revenue, RespondentSoelling v. CommissionerDocket No. 10792-75United States Tax Court70 T.C. 1052; 1978 U.S. Tax Ct. LEXIS 49; September 26, 1978, Filed *49 Decision will be entered for the respondent. Petitioner expended amounts in 1971... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607593/ | Florence E. Carr, Petitioner, v. Commissioner of Internal Revenue, RespondentCarr v. CommissionerDocket No. 57867United States Tax Court28 T.C. 779; 1957 U.S. Tax Ct. LEXIS 138; June 28, 1957, Filed *138 Decision will be entered under Rule 50. Income -- Unpaid Salary of Deceased Husband Paid to Widow. -- A corporation... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607594/ | MARIA CORBISIERO, Petitioner, AND JOHN A. SNIDER, JR., Intervenor v. COMMISSIONER OF INTERNAL REVENUE, RespondentCorbisiero v. Comm'rDocket No. 3356-13SUnited States Tax Court2014 Tax Ct. Summary LEXIS 45; April 28, 2014, FiledPURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607595/ | THE M. D. THATCHER ESTATE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.M. D. Thatcher Estate Co. v. CommissionerDocket No. 87974.United States Board of Tax Appeals38 B.T.A. 336; 1938 BTA LEXIS 878; August 16, 1938, Promulgated *878 A corporation, on December 30, 1924, gave, transferred, and del... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607597/ | Lawrence Frohlinger and Edith Frohlinger v. Commissioner.Frohlinger v. CommissionerDocket No. 1588-69SC.United States Tax CourtT.C. Memo 1970-323; 1970 Tax Ct. Memo LEXIS 37; 29 T.C.M. (CCH) 1480; T.C.M. (RIA) 70323; November 23, 1970, Filed Lawrence Frohlinger, pro se, 314 E. 4th S., Brooklyn, N. Y. Marlene Gross, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607598/ | Miles-Conley Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentMiles-Conley Co. v. CommissionerDocket No. 11752United States Tax Court10 T.C. 754; 1948 U.S. Tax Ct. LEXIS 205; April 30, 1948, Promulgated *205 Decision will be entered under Rule 50. 1. Held, under facts of record, that responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607599/ | ROSE LICHT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Licht v. CommissionerDocket No. 86716.United States Board of Tax Appeals37 B.T.A. 1096; 1938 BTA LEXIS 943; June 21, 1938, Promulgated *943 In July 1931, a fire occurred in the principal place of business of petitioner's husband, resulting in loss... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607602/ | W. H. ROGERS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE RESPONDENT.W. H. Rogers Co. v. CommissionerDocket No. 10708.United States Board of Tax Appeals10 B.T.A. 138; 1928 BTA LEXIS 4176; January 24, 1928, Promulgated *4176 Under the evidence, held, the petitioner is not entitled to have its tax liability for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607603/ | ROBERT S. COIT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCoit v. CommissionerDocket No. 5752-78.United States Tax CourtT.C. Memo 1987-509; 1987 Tax Ct. Memo LEXIS 505; 54 T.C.M. (CCH) 816; T.C.M. (RIA) 87509; September 29, 1987. Christopher M. Weil and Anthony Petrocchi, for the petitioner. Jayne M. W... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607606/ | Berger Machine Products, Inc., 1 Petitioners v. Commissioner of Internal Revenue, RespondentBerger Machine Products, Inc. v. CommissionerDocket Nos. 7427-73, 7428-73, 7429-73, 7430-73, 7431-73, 7432-73, 7433-73, 7434-73United States Tax Court68 T.C. 358; 1977 U.S. Tax Ct. LEXIS 97; June 8, 1977, Filed *97 Decisions wil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607607/ | TRUSTEE PROPERTY NO. 4, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Trustee Property v. CommissionerDocket No. 38012.United States Board of Tax Appeals21 B.T.A. 627; 1930 BTA LEXIS 1819; December 11, 1930, Promulgated *1819 A yacht owned by a corporation with which petitioner was affiliated held to be ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607608/ | Western National Life Insurance Company of Texas, Petitioner v. Commissioner of Internal Revenue, RespondentWestern Nat'l Life Ins. Co. v. CommissionerDocket No. 1621-64United States Tax Court51 T.C. 824; 1969 U.S. Tax Ct. LEXIS 187; February 24, 1969, Filed *187 Upon reconsideration, held: That net "deferred and unco... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607611/ | MRS. L. M. NOLAND, ADMINISTRATRIX, ESTATE OF L. M. NOLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. H. DUPONT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Noland v. CommissionerDocket Nos. 35257, 37144.United States Board of Tax Appeals20 B.T.A. 478; 1930 BTA LEXIS 2101; August 6... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607612/ | RALPH J. CHANDLER SHIPBUILDING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ralph J. Chandler Shipbuilding Co. v. CommissionerDocket No. 9619.United States Board of Tax Appeals22 B.T.A. 5; 1931 BTA LEXIS 2184; February 2, 1931, Promulgated *2184 1. Certain individuals engaged in the business o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607613/ | Bates Motor Transport Lines Inc., a Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent. Standard Freight Lines, Inc., a Corporation, Transferee, Petitioner, v. Commissioner of Internal Revenue, Respondent. Harry F. Chaddick, Transferee, Petitioner, v. Commissioner of Internal Revenue, Respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607614/ | D. A. Hunt and Estate of Altha Hunt (D. A. Hunt, Surviving Spouse), et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentHunt v. CommissionerDocket Nos. 10890-78, 10912-78, 10913-78United States Tax Court80 T.C. 1126; 1983 U.S. Tax Ct. LEXIS 68; 80 T.C. No. 62; June 27, 1983, Filed *68 Decisions will be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607616/ | ALWORTH-WASHBURN COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Alworth-Washburn Co. v. CommissionerDocket No. 45651.United States Board of Tax Appeals25 B.T.A. 140; 1932 BTA LEXIS 1569; January 12, 1932, Promulgated *1569 Where a corporation sells a group of installment notes, representing the u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607617/ | CHARLES MATARESE and ANGELA MATARESE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMatarese v. CommissionerDocket No. 7659-72.United States Tax CourtT.C. Memo 1975-184; 1975 Tax Ct. Memo LEXIS 187; 34 T.C.M. (CCH) 791; T.C.M. (RIA) 750184; June 12, 1975, Filed Benjamin Lewis and David L. Kitzes, for the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607618/ | John M. Coulter and Lucia M. Coulter v. Commissioner.Coulter v. CommissionerDocket No. 20491.United States Tax Court1950 Tax Ct. Memo LEXIS 241; 9 T.C.M. (CCH) 248; T.C.M. (RIA) 50077; March 23, 1950*241 William Wallace Booth, Esq., for the petitioners. George C. Lea, Esq., for the respondent. OPPERMemorandum Finding... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607620/ | The Rinehart Oil News Company (Formerly The Rinehart Oil News Company of Texas) v. Commissioner.Rinehart Oil News Co. v. CommissionerDocket No. 1094-63.United States Tax CourtT.C. Memo 1965-178; 1965 Tax Ct. Memo LEXIS 149; 24 T.C.M. (CCH) 942; T.C.M. (RIA) 65178; June 29, 1965*149 Petitioner paid $200,000 for certain... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607621/ | Valentine E. Macy, Jr. v. Commissioner.Macy v. CommissionerDocket No. 15747.United States Tax Court1949 Tax Ct. Memo LEXIS 291; 8 T.C.M. (CCH) 45; T.C.M. (RIA) 49009; January 18, 1949*291 1. The petitioner was engaged in the development of new business ventures and the organization and promotion of various corporation... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607622/ | Victor E. Behrens, Jr. v. Commissioner. Victor E. Behrens, Jr., and Clare W. Behrens v. Commissioner.Behrens v. CommissionerDocket Nos. 82442, 82443.United States Tax CourtT.C. Memo 1961-136; 1961 Tax Ct. Memo LEXIS 210; 20 T.C.M. (CCH) 692; T.C.M. (RIA) 61136; May 17, 1961*210 James F. Hoge, Jr., Esq., Citizens Natio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607623/ | JEROME GROSSMAN AND MARILYN GROSSMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrossman v. CommissionerDocket No. 10994-89United States Tax CourtT.C. Memo 1994-231; 1994 Tax Ct. Memo LEXIS 231; 67 T.C.M. (CCH) 3001; May 24, 1994, Filed *231 For petitioners: John J. O'Toole and Stanley Rier. For respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607625/ | Craigie, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentCraigie, Inc. v. CommissionerDocket No. 21240-80United States Tax Court84 T.C. 466; 1985 U.S. Tax Ct. LEXIS 104; 84 T.C. No. 34; March 19, 1985. March 19, 1985, Filed *104 For the taxable years 1971 through July 24, 1975, petitioner was a member... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607626/ | JAMES W. ALFORD AND NANCY A. ALFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlford v. CommissionerDocket No. 9219-76.United States Tax CourtT.C. Memo 1979-31; 1979 Tax Ct. Memo LEXIS 494; 38 T.C.M. (CCH) 123; T.C.M. (RIA) 79031; January 23, 1979, Filed *494 Held: Petitioner-wife did not sign, nor di... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607627/ | Ralph J. Oace and Ann-Mari Oace, Petitioners, v. Commissioner of Internal Revenue, RespondentOace v. CommissionerDocket Nos. 87933, 808-62United States Tax Court39 T.C. 743; 1963 U.S. Tax Ct. LEXIS 198; February 11, 1963, Filed *198 Decision will be entered for the petitioners. Held, the lots sold by petitioners durin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607631/ | LAWRENCE G. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliams v. Comm'rNo. 10314-02; No. 3262-03 United States Tax Court123 T.C. 144; 2004 U.S. Tax Ct. LEXIS 33; 123 T.C. No. 8; July 22, 2004, Filed *33 Judgment entered for respondent with respect to deficiencies and for petitioner with resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607634/ | James K. and Donna L. Curtin v. Commissioner.Curtin v. CommissionerDocket No. 7356-70 SC.United States Tax CourtT.C. Memo 1972-24; 1972 Tax Ct. Memo LEXIS 232; 31 T.C.M. (CCH) 73; T.C.M. (RIA) 72024; January 31, 1972, Filed. James K. Curtin, pro se, 2322 West 112th Place, Chicago, Ill. Walter T. Thompson, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607635/ | WILLIAM BRILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brill v. CommissionerDocket No. 19187.United States Board of Tax Appeals20 B.T.A. 495; 1930 BTA LEXIS 2106; August 6, 1930, Promulgated *2106 Fair market value of certain real estate at March 1, 1913, determined. Ralph W. Smith, Esq., for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607637/ | J. HENINGER AND REBECCA HENINGER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Heninger v. CommissionerDocket No. 205.United States Board of Tax Appeals9 B.T.A. 1318; 1928 BTA LEXIS 4246; January 16, 1928, Promulgated *4246 1. Stock sold by petitioners had been acquired for services at a time when its... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607639/ | William C. Kind and Helene Kind, Petitioners v. Commissioner of Internal Revenue, RespondentKind v. CommissionerDocket No. 6386-67United States Tax Court54 T.C. 600; 1970 U.S. Tax Ct. LEXIS 179; March 25, 1970, Filed *179 Decision will be entered for the petitioners. On May 31, 1962, petitioner had his wholly owned co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607641/ | Estate of Isaac W. Baldwin, Deceased, Florence E. Baldwin and George A. Baldwin, Executors v. Commissioner.Estate of Baldwin v. CommissionerDocket No. 9446.United States Tax CourtT.C. Memo 1961-89; 1961 Tax Ct. Memo LEXIS 263; 20 T.C.M. (CCH) 399; T.C.M. (RIA) 61089; March 29, 1961*263 I. Arithmetic mistake in Issue 2... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607642/ | JAMES M. AND VERNA M. FIELDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFields v. CommissionerDocket No. 32410-83.United States Tax CourtT.C. Memo 1987-93; 1987 Tax Ct. Memo LEXIS 89; 53 T.C.M. (CCH) 155; T.C.M. (RIA) 87093; February 17, 1987. *89 Held: Charitable contribution deductions disallowed. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607645/ | The P. Dougherty Company, Petitioner, v. Commissioner of Internal Revenue, RespondentP. Dougherty Co. v. CommissionerDocket No. 5080United States Tax Court5 T.C. 791; 1945 U.S. Tax Ct. LEXIS 76; September 24, 1945, Promulgated *76 Decision will be entered under Rule 50. 1. Held, on the facts, that petitioner is not en... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607647/ | M. W. Ellis, Petitioner, v. Commissioner of Internal Revenue, Respondent. Mina W. Ellis, Petitioner, v. Commissioner of Internal Revenue, RespondentEllis v. CommissionerDocket Nos. 111595, 111596United States Tax Court3 T.C. 106; 1944 U.S. Tax Ct. LEXIS 213; January 24, 1944, Promulgated *213 Decisions will be entered... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607649/ | A.G. & S. MINING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.A. G. & S. Mining Co. v. CommissionerDocket No. 9229.United States Board of Tax Appeals8 B.T.A. 1260; 1927 BTA LEXIS 2689; November 7, 1927, Promulgated *2689 Value of leasehold on coal lands at the date of acquisition for depletion purp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607654/ | CLAIRE AND FREDERICK G. SUBT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSubt v. CommissionerDocket No. 24367-90United States Tax CourtT.C. Memo 1992-448; 1992 Tax Ct. Memo LEXIS 472; 64 T.C.M. (CCH) 417; August 10, 1992, Filed Decision will be entered under Rule 155. For Claire and Frederick G. Subt, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607656/ | Colombo Club, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentColombo Club, Inc. v. CommissionerDocket No. 1109-68United States Tax Court54 T.C. 100; 1970 U.S. Tax Ct. LEXIS 226; January 27, 1970, Filed *226 Decision will be entered for the respondent. Held: 1. Respondent did not abuse his discretion o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607657/ | E. M. ROSSER, EXECUTOR, ESTATE OF MARGARET EDWARDS COBLEIGH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rosser v. CommissionerDocket No. 40765.United States Board of Tax Appeals24 B.T.A. 176; 1931 BTA LEXIS 1685; September 25, 1931, Promulgated *1685 Held that respondent erroenously included certain pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607658/ | The Mokry and Tesmer Machine Company v. Commissioner.Mokry & Tesmer Mach. Co. v. CommissionerDocket No. 28365.United States Tax Court1951 Tax Ct. Memo LEXIS 221; 10 T.C.M. (CCH) 512; T.C.M. (RIA) 51161; May 25, 1951*221 A petition filed by a dissolved Ohio corporation is a valid petition since, under Ohio law, a corpo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607659/ | B.H. WILLIAMS and VIVIAN L. WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent WALTER CHEVROLET-OLDS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliams v. Comm'rDocket Nos. 2083-75, 2091-75. United States Tax CourtT.C. Memo 1976-368; 1976 Tax Ct. Memo LEXIS 27; 35 T.C.M. (CCH)... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607660/ | Maurice Minuto and Olanda Minuto, Petitioners v. Commissioner of Internal Revenue, RespondentMinuto v. CommissionerDocket No. 190-76United States Tax Court66 T.C. 616; 1976 U.S. Tax Ct. LEXIS 82; June 28, 1976, Filed *82 A petition mailed in an envelope addressed "Clerk of the Court, United States Tax Court, 400 Secon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607661/ | RICHARD S. McMAINS AND SUZANNE L. McMAINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcMains v. CommissionerDocket No. 24023-84.United States Tax CourtT.C. Memo 1986-266; 1986 Tax Ct. Memo LEXIS 342; 51 T.C.M. (CCH) 1297; T.C.M. (RIA) 86266; July 1, 1986. Richard S. McMains, pro se. James J. Everett, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607662/ | LESTER H. CRANSTON ET AL., EXECUTORS, ESTATE OF R. B. CRANSTON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cranston v. CommissionerDocket No. 3890.United States Board of Tax Appeals5 B.T.A. 993; 1927 BTA LEXIS 3701; January 5, 1927, Promulgated *3701 The Board has no jurisdiction to determine whether... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607664/ | PACIFIC EMPLOYERS INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pacific Employers Ins. Co. v. CommissionerDocket No. 68722.United States Board of Tax Appeals33 B.T.A. 501; 1935 BTA LEXIS 742; November 19, 1935, Promulgated *742 As the Revenue Act of 1928 does not allow deductions for r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607666/ | WARNER G. BAIRD AND JULIA DOLE BAIRD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Baird v. CommissionerDocket No. 97439.United States Board of Tax Appeals43 B.T.A. 415; 1941 BTA LEXIS 1512; Jan. 22, 1941, Promulgated *1512 1 MEMORANDUM SUR DECISION UNDER RULE 50 AND DENIAL OF MOTION TO VACATE, ETC. ST... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607668/ | APPEAL OF JOHN B. NORDHOLT.Nordholt v. CommissionerDocket No. 3766.United States Board of Tax Appeals4 B.T.A. 509; 1926 BTA LEXIS 2264; July 29, 1926, Decided *2264 The fair market value of shares of stock, received by the taxpayer as compensation for personal services, determined. Thomas O. Marlar, Esq., and Harry J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607670/ | ESTATE OF DOROTHY J. WARREN, DECEASED, RIVER OAKS TRUST COMPANY AND R. CLAY UNDERWOOD, CO-ADMINISTRATORS WITH WILL ANNEXED OF THE ESTATE OF DOROTHY J. WARREN, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Warren v. CommissionerDocket No. 36285-87United States Tax CourtT.C. Memo 1990-377;... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607672/ | Joy Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentJoy Mfg. Co. v. CommissionerDocket No. 49773United States Tax Court23 T.C. 1082; 1955 U.S. Tax Ct. LEXIS 214; March 31, 1955, Filed *214 Decision will be entered for the respondent. 1. Income -- Accrual -- Fees -- Prior Commitment as... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607674/ | James H. Boyer v. Commissioner.Boyer v. CommissionerDocket No. 43866.United States Tax CourtT.C. Memo 1958-172; 1958 Tax Ct. Memo LEXIS 50; 17 T.C.M. (CCH) 860; T.C.M. (RIA) 58172; September 19, 1958*50 Conley G. Wilkerson, Esq., for the respondent. LEMIRE Memorandum Findings of Fact and Opinion LEMIRE, Judge: This p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607678/ | Wallace J. White and Sandra J. White, Petitioners v. Commissioner of Internal Revenue, RespondentWhite v. CommissionerDocket No. 27857-89United States Tax Court95 T.C. 209; 1990 U.S. Tax Ct. LEXIS 81; 95 T.C. No. 16; August 30, 1990, Filed *81 After the partnership level proceeding was completed, R issued a notice of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607679/ | Bernard J. Husnik, Jr. and Joyce Husnik v. Commissioner. Donald Husnik and Beatrice Husnik v. Commissioner.Husnik v. CommissionerDocket Nos. 2398-67, 2399-67.United States Tax CourtT.C. Memo 1969-34; 1969 Tax Ct. Memo LEXIS 261; 28 T.C.M. (CCH) 163; T.C.M. (RIA) 69034; February 19, 1969. Filed. Stanley J. Mosio, 303 D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607680/ | United Contractors, Inc. v. Commissioner.United Contractors, Inc. v. CommissionerDocket No. 1392-62.United States Tax CourtT.C. Memo 1964-68; 1964 Tax Ct. Memo LEXIS 267; 23 T.C.M. (CCH) 453; T.C.M. (RIA) 64068; March 16, 1964Henry G. Burke, 326 St. Paul Pl., Baltimore, Md., and A. Fred Freedman for the petitioner. Geo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607682/ | WEBSTER TOOL & DIE, INC., ROBERT E. AND SHIRLEY A. KEPPELER, DANIEL AND JOYCE SCHLEGEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWebster Tool & Die, Inc. v. CommissionerDocket No. 9384-83.United States Tax CourtT.C. Memo 1985-604; 1985 Tax Ct. Memo LEXIS 28; 51 T.C.M. (CCH) 86; T.C.M. (RIA) 85604; Dec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607684/ | STANLEY F. DAKOLIOS AND I. HELEN DAKOLIOS; HARRY P. SIDLES AND BEVERLY J. SIDLES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDakoliosDocket No. 26114-83United States Tax CourtT.C. Memo 1992-495; 1992 Tax Ct. Memo LEXIS 515; 64 T.C.M. (CCH) 621; September 1, 1992, Filed *515 Held: The period of limitatio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607685/ | Henry E. Albachten and Rita C. Albachten, et al. 1 v. Commissioner. Albachten v. CommissionerDocket Nos. 71177, 71178, 72185, 72186, 72687-72689, 77003-77006.United States Tax CourtT.C. Memo 1969-124; 1969 Tax Ct. Memo LEXIS 173; 28 T.C.M. (CCH) 666; T.C.M. (RIA) 69124; June 18, 1969 Filed Myron A. Weiss and Robert H. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607686/ | CLEVELAND RAMSEY AND GLADYS R. RAMSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRamsey v. CommissionerDocket No. 13708-83.United States Tax CourtT.C. Memo 1986-252; 1986 Tax Ct. Memo LEXIS 356; 51 T.C.M. (CCH) 1247; T.C.M. (RIA) 86252; June 19, 1986. *356 Ps alleged that R conducted a second inspect... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607688/ | WADE HOWARD WRIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWright v. CommissionerDocket No. 4364-75United States Tax CourtT.C. Memo 1976-201; 1976 Tax Ct. Memo LEXIS 203; 35 T.C.M. (CCH) 869; T.C.M. (RIA) 760201; June 22, 1976, Filed *203 Petitioner, on his tax returns for the years in issue, claime... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607689/ | WEYMAN & CONNORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Weyman & Connors v. CommissionerDocket No. 7110.United States Board of Tax Appeals4 B.T.A. 1131; 1926 BTA LEXIS 2084; September 27, 1926, Decided *2084 A. W. Clapp, Esq., for the petitioner. J. Arthur Adams, Esq., for the respondent. SMITH ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607691/ | Estate of J. Macfie Anderson, Deceased, Ruth Kerr Anderson, Executrix, and J. Macfie Anderson, Jr., Executor v. Commissioner.Estate of Anderson v. CommissionerDocket No. 5330-70 SC.United States Tax CourtT.C. Memo 1972-125; 1972 Tax Ct. Memo LEXIS 131; 31 T.C.M. (CCH) 502; T.C.M. (RIA) 72125; June 5, 1972A. C. Clarkson... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607695/ | JOHN A. DREIFUS AND THE ESTATE OF MARION F. DREIFUS, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDreifus v. CommissionerDocket No. 3365-75.United States Tax CourtT.C. Memo 1977-83; 1977 Tax Ct. Memo LEXIS 358; 36 T.C.M. (CCH) 368; T.C.M. (RIA) 770083; March 28, 1977, Filed Peter I. Chirco, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607696/ | THE MARTIN S. ACKERMAN FOUNDATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMartin S. Ackerman Foundation v. CommissionerDocket Nos. 10261-83, 8264-84.United States Tax CourtT.C. Memo 1986-365; 1986 Tax Ct. Memo LEXIS 238; 52 T.C.M. (CCH) 152; T.C.M. (RIA) 86365; August 11, 1986. Martin S. Ackerman an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607698/ | Esther E. Ranstead v. Commissioner.Ranstead v. CommissionerDocket No. 21316.United States Tax Court1951 Tax Ct. Memo LEXIS 331; 10 T.C.M. (CCH) 117; T.C.M. (RIA) 51033; January 31, 1951*331 Petitioner, incapacitated physically to such extent as not to be able to use public transportation, is held not entitled to the d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607699/ | SOUTHERN MULTI-MEDIA COMMUNICATIONS, INC., FORMERLY WOMETCO CABLE CORP. AND SUBSIDIARIES f/k/a WEXA CABLE, INC. AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSouthern Multi-Media Commun., Inc. v. CommissionerNo. 19455-96United States Tax Court113 T.C. 412; 1999 U.S. Tax Ct. LEXIS 54; 113 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607701/ | Columbia Sand & Gravel Company, Inc. v. Commissioner.Columbia Sand & Gravel Co. v. CommissionerDocket No. 28302.United States Tax Court1952 Tax Ct. Memo LEXIS 120; 11 T.C.M. (CCH) 794; T.C.M. (RIA) 52232; July 31, 1952David R. Shelton, Esq., Munsey Bldg., Washington, D.C., and Aaron L. Ford, Esq., for the petitioner. P... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607703/ | Jack Frost, Ruby Mae Frost, Petitioners, v. Commissioner of Internal Revenue, RespondentFrost v. CommissionerDocket No. 55333United States Tax Court28 T.C. 1118; 1957 U.S. Tax Ct. LEXIS 102; August 30, 1957, Filed *102 Decision will be entered for the respondent. In years prior to 1951, the taxable year in question, p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607705/ | Wilmot Fleming Engineering Co., et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentWilmont Fleming Engineering Co. v. CommissionerDocket Nos. 8657-73, 8757-73, 8758-73United States Tax Court65 T.C. 847; 1976 U.S. Tax Ct. LEXIS 168; January 29, 1976, Filed *168 Decision will be entered under Rule 155 i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607706/ | AMERICAN SECURITY & TRUST COMPANY AND MARY H. LINCOLN, EXECUTORS, ESTATE OF ROBERT TODD LINCOLN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Sec. & Trust Co. v. CommissionerDocket No. 39167.United States Board of Tax Appeals24 B.T.A. 334; 1931 BTA LEXIS 1654; October 16, 1931, Promulgated *165... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607651/ | The City National Bank and Trust Co., Trustee, under trust agreement with Hamilton Depositors Corporation for the benefit of holders of Hamilton Trust Shares v. Commissioner.City Natl. Bank & Trust Co. v. CommissionerDocket No. 106311.United States Tax Court1943 Tax Ct. Memo LEXIS 416; 1 T.C.M. (CCH) 765; T.C.M. (RIA) ... | 01-04-2023 | 11-20-2020 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.