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https://www.courtlistener.com/api/rest/v3/opinions/4607652/ | APPEAL OF NICHOLAS J. MAISEL, JR.Maisel v. CommissionerDocket No. 2422.United States Board of Tax Appeals2 B.T.A. 66; 1925 BTA LEXIS 2560; June 15, 1925, Decided Submitted April 23, 1925. *2560 Elmer L. Hatter, C.P.A., for the taxpayer. J. Arthur Adams, Esq., for the Commissioner. JAMES*66 Before JAMES, SMITH, and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/396094/ | 661 F.2d 942
Strawv.City of Tacoma
80-3504
UNITED STATES COURT OF APPEALS Ninth Circuit
9/15/81
1
W.D.Wash.
AFFIRMED | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4607708/ | Harry and Geraldine Gordon, Petitioners v. Commissioner of Internal Revenue, RespondentGordon v. CommissionerDocket No. 2830-71United States Tax Court63 T.C. 501; 1975 U.S. Tax Ct. LEXIS 197; January 30, 1975, Filed *197 Subsequent to the filing of the opinion in the case of Harry Gordon, 63 T.C. 51 (1974), both parti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607710/ | Grover A. Lycan v. Commissioner.Lycan v. CommissionerDocket No. 27727.United States Tax Court1951 Tax Ct. Memo LEXIS 281; 10 T.C.M. (CCH) 278; T.C.M. (RIA) 51077; March 27, 1951*281 Albert J. Weil, Esq., for the petitioner. Elmer A. Lyon, Esq., for the respondent. RAUMMemorandum Findings of Fact and Opinion The respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607711/ | Thomas McHugh and Margaret D. McHugh v. Commissioner.McHugh v. CommissionerDocket Nos. 55953, 58822.United States Tax CourtT.C. Memo 1957-4; 1957 Tax Ct. Memo LEXIS 249; 16 T.C.M. (CCH) 14; T.C.M. (RIA) 57004; January 11, 1957Arnold W. Lungershausen, Esq., for the petitioners. Robert B. Pierce, Esq., for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607712/ | VICTOR E. LOCKMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLockman v. CommissionerDocket No. 27691-87United States Tax CourtT.C. Memo 1989-585; 1989 Tax Ct. Memo LEXIS 589; 58 T.C.M. (CCH) 542; T.C.M. (RIA) 89585; October 30, 1989Victor E. Lockman, pro se. William H. Quealy, Jr., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607713/ | Estate of Nelson B. Updike, Deceased, James J. Fitzgerald, Jr. and Nelson B. Updike, Jr., Executors v. Commissioner.Estate of Nelson B. Updike v. CommissionerDocket No. 31819.United States Tax Court1952 Tax Ct. Memo LEXIS 232; 11 T.C.M. (CCH) 441; T.C.M. (RIA) 52130; May 5, 1952*232 Charles A. Schorr, Esq., 810 Insura... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607714/ | APPEAL OF DOROTHY PAYNE WHITNEY STRAIGHT, EXECUTRIX, ESTATE OF WILLARD STRAIGHT.Straight v. CommissionerDocket No. 2548.United States Board of Tax Appeals7 B.T.A. 177; 1927 BTA LEXIS 3235; June 6, 1927, Promulgated *3235 A decedent acquired certain property subsequent to March 1, 1913. Upon his death the property pas... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607715/ | Edward L. Stephenson Trust, Girard Bank and Christina Bonde Stephenson, Trustees, Petitioners v. Commissioner of Internal Revenue, Respondent; Mary C. LeBlond Procter & Gamble Trust No. 2, Girard Bank and Garrick C. Stephenson, Trustees, Petitioners v. Commissioner of Internal Revenue, RespondentStephenson Trust v. Com... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607716/ | C. W. STIMSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stimson v. CommissionerDocket No. 28847.United States Board of Tax Appeals22 B.T.A. 26; 1931 BTA LEXIS 2188; February 2, 1931, Promulgated *2188 1. Income derived from the operation of a certain building held to be separate income of petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607717/ | TROY RECORD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Troy Record Co. v. CommissionerDocket No. 9202.United States Board of Tax Appeals11 B.T.A. 298; 1928 BTA LEXIS 3830; March 29, 1928, Promulgated *3830 1. Commissioner's determination that petitioner's profits tax as computed under section 30... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607718/ | LYLE MAYHEW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMayhew v. CommissionerDocket No. 14174-90United States Tax CourtT.C. Memo 1992-68; 1992 Tax Ct. Memo LEXIS 73; 63 T.C.M. (CCH) 1984; T.C.M. (RIA) 92068; February 3, 1992, Filed *73 Decision will be entered under Rule 155. Lyle Mayhew, pro se. John... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607719/ | PRUDENTIAL LOAN COMPANY, A MINNESOTA CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Prudential Loan Co. v. CommissionerDocket No. 78869.United States Board of Tax Appeals37 B.T.A. 975; 1938 BTA LEXIS 958; June 1, 1938, Promulgated *958 1. Petitioner, succeeding to assets of predecessor corpo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607722/ | Estate of Louis Lewis, Deceased, Jennie Lewis and Elias Lewis, Executors v. Commissioner.Estate of Lewis v. CommissionerDocket No. 95017.United States Tax CourtT.C. Memo 1963-331; 1963 Tax Ct. Memo LEXIS 15; 22 T.C.M. (CCH) 1732; T.C.M. (RIA) 63331; December 20, 1963*15 Held: That under the decedent's will there passe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471570/ | NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS JAN 10 2020
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607726/ | GERALD W. EUTSLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEutsler v. CommissionerDocket No. 35349-83.United States Tax CourtT.C. Memo 1985-438; 1985 Tax Ct. Memo LEXIS 191; 50 T.C.M. (CCH) 872; T.C.M. (RIA) 85438; August 21, 1985. Gerald W. Eutsler, pro se. James J. Everett, for the respondent. FAY... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607728/ | The Valspar Corporation (successor, through merger, to Valentine & Company) v. Commissioner.Valspar Corp. v. CommissionerDocket No. 7621.United States Tax Court1946 Tax Ct. Memo LEXIS 9; 5 T.C.M. (CCH) 1110; T.C.M. (RIA) 46296; December 23, 1946Earl A. Darr, Esq., 1 Wall St., New York 5, N. Y., and Charles A. Roberts, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607729/ | JON AND CAROLYN ARBAUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentArbaugh v. CommissionerDocket No. 6693-91United States Tax CourtT.C. Memo 1992-565; 1992 Tax Ct. Memo LEXIS 594; 64 T.C.M. (CCH) 880; T.C.M. (RIA) 92565; September 24, 1992, Filed Decision will be entered under Rule 155.Jon Arbaugh, pro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607730/ | Corn Products Refining Co., Petitioner, v. Commissioner of Internal RevenueCorn Products Refining Co. v. CommissionerDocket No. 20399United States Tax Court16 T.C. 395; 1951 U.S. Tax Ct. LEXIS 273; February 20, 1951, Promulgated *273 Decision will be entered under Rule 50. Wash Sales -- Securities -- Substantially Ide... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607732/ | LYLE H. VAN DYKE and MYRTLE E. VAN DYKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVan Dyke v. CommissionerDocket Nos. 2775-79, 12265-81.United States Tax CourtT.C. Memo 1983-190; 1983 Tax Ct. Memo LEXIS 597; 45 T.C.M. (CCH) 1233; T.C.M. (RIA) 83190; April 6, 1983. Ronald H. Hoevet, for the petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607734/ | HENRY L. ARCENEAUX, JR., and JIMMIE RUTH ARCENEAUX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentArceneaux v. CommissionerDocket No. 8929-75United States Tax CourtT.C. Memo 1977-363; 1977 Tax Ct. Memo LEXIS 78; 36 T.C.M. (CCH) 1461; T.C.M. (RIA) 770363; October 13, 1977, Filed R. Travis Douglas, for the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607736/ | UNITED STATES REFRACTORIES CORPORATION AND KISTLER LAND & IMPROVEMENT CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.United States Refractories Corp. v. CommissionerDocket Nos. 5642, 12355.United States Board of Tax Appeals9 B.T.A. 671; 1927 BTA LEXIS 2542; December 19, 1927, Promulgated *2542 1. V... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607738/ | SHERIEL L. SEXCIUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSexcius v. CommissionerDocket No. 21780-91United States Tax CourtT.C. Memo 1993-310; 1993 Tax Ct. Memo LEXIS 314; 66 T.C.M. (CCH) 128; T.C.M. (RIA) 93310; July 15, 1993, Filed *314 Decision will be entered for respondent. Sheriel L. Sexcius... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607740/ | Russell Rouse v. Commissioner.Rouse v. CommissionerDocket No. 55000.United States Tax CourtT.C. Memo 1956-138; 1956 Tax Ct. Memo LEXIS 156; 15 T.C.M. (CCH) 695; T.C.M. (RIA) 56138; June 12, 1956*156 Held, amounts which petitioner received in 1949 and 1950 from a motion picture company or its sole stockholder were comp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607741/ | Simon M. Lazarus, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentLazarus v. CommissionerDocket Nos. 4886-69, 4887-69, 4888-69United States Tax Court58 T.C. 854; 1972 U.S. Tax Ct. LEXIS 71; August 17, 1972, Filed *71 Decisions will be entered under Rule 50. Pursuant to a comprehensive plan develop... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607742/ | ANTHONY AND CAROL MARRONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMarrone v. CommissionerDocket No. 14152-92United States Tax CourtT.C. Memo 1995-22; 1995 Tax Ct. Memo LEXIS 23; 69 T.C.M. (CCH) 1684; January 18, 1995, Filed *23 Decision will be entered under Rule 155. For petitioners: D. Victor Pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607743/ | WILLIAM R. KING, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKing v. CommissionerDocket No. 22601-89United States Tax CourtT.C. Memo 1993-237; 1993 Tax Ct. Memo LEXIS 240; 65 T.C.M. (CCH) 2811; May 26, 1993, Filed *240 Decision will be entered for respondent. William R. King, Jr., pro se. For respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607745/ | CLARKSON LINDLEY TRUST, ANNA GALE LINDLEY, CHARLOTTE LINDLEY WURTELE, AND ALFRED D. LINDLEY, TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lindley Trust v. CommissionerDocket No. 97084.United States Board of Tax Appeals42 B.T.A. 509; 1940 BTA LEXIS 989; August 13, 1940, Promulgated *989 Under ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607753/ | Charles Baxter Southern and Dorothy I. Southern, Petitioners v. Commissioner of Internal Revenue, RespondentSouthern v. CommissionerDocket No. 15548-84United States Tax Court87 T.C. 49; 1986 U.S. Tax Ct. LEXIS 83; 87 T.C. No. 3; July 3, 1986, Filed *83 Ps seek summary judgment and R seeks partial summary judgment. The... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607754/ | Avco Manufacturing Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentAvco Mfg. Corp. v. CommissionerDocket No. 45633United States Tax Court25 T.C. 975; 1956 U.S. Tax Ct. LEXIS 281; January 31, 1956, Filed *281 Decision will be entered under Rule 50. 1. Held, the liquidation of Crosley Corporation... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607755/ | Chester L. Tinsman and Helen J. Tinsman, Petitioners v. Commissioner of Internal Revenue, RespondentTinsman v. CommissionerDocket No. 2589-65United States Tax Court47 T.C. 560; 1967 U.S. Tax Ct. LEXIS 140; March 3, 1967, Filed *140 Decision will be entered for the petitioners. Petitioner made payments to his former wi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607756/ | MARK H. McKINSEY AND VANESSA V. McKINSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcKinsey v. CommissionerDocket No. 11500-80.United States Tax CourtT.C. Memo 1984-514; 1984 Tax Ct. Memo LEXIS 160; 48 T.C.M. (CCH) 1225; T.C.M. (RIA) 84514; September 26, 1984. *160 Held, petitioners are not entitled ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607757/ | JEFFERSON STANDARD LIFE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jefferson Standard Life Ins. Co. v. CommissionerDocket No. 89422.United States Board of Tax Appeals44 B.T.A. 314; 1941 BTA LEXIS 1343; April 29, 1941, Promulgated *1343 1. Assets held against a liability "present va... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607758/ | NORMAN H. HOVGAARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHovgaard v. CommissionerDocket No. 14961-91United States Tax CourtT.C. Memo 1994-181; 1994 Tax Ct. Memo LEXIS 182; 67 T.C.M. (CCH) 2745; April 26, 1994, Filed *182 Decision will be entered under Rule 155. Norman H. Hovgaard, pro se. For res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607759/ | ROBERT L. KEYS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKeys v. CommissionerDocket No. 35572-83.United States Tax CourtT.C. Memo 1985-507; 1985 Tax Ct. Memo LEXIS 123; 50 T.C.M. (CCH) 1190; T.C.M. (RIA) 85507; September 26, 1985. M. Catherine McKenna, for the respondent. FAYMEMORANDUM OPINION FAY, J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607761/ | GOPHER GRANITE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gopher Granite Co. v. CommissionerDocket No. 6631.United States Board of Tax Appeals5 B.T.A. 1216; 1927 BTA LEXIS 3658; January 26, 1927, Promulgated *3658 Samuel Lipschultz, Esq., for the petitioner. A. H. Fast, Esq., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607762/ | Constantine H. Kavalaris v. Commissioner.Constantine H. Kavalaris v. CommissionerDocket No. 4209.United States Tax Court1946 Tax Ct. Memo LEXIS 293; 5 T.C.M. (CCH) 18; T.C.M. (RIA) 46005; January 16, 1946Carl G. Christensen, Esq., 1515 Rand Tower, Minneapolis, Minn., and A. E. Bryngelson, Esq., for the petitioner. E. C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607763/ | WELMON WALKER, JR. AND NEDRA K. WALKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWalker v. CommissionerDocket No. 9604-88United States Tax CourtT.C. Memo 1989-411; 1989 Tax Ct. Memo LEXIS 409; 57 T.C.M. (CCH) 1222; T.C.M. (RIA) 89411; August 9, 1989*409 Welmon Walker, Jr. and Nedra K. Walker, pro se.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607764/ | HENRY B. AMES AND DORTHA S. AMES, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ames v. Comm'rDocket Nos. 32613-83; 33910-84; 7613-85; 9035-85; 14162-85; 17128-85; 35657-85 United States Tax CourtT.C. Memo 1990-87; 1990 Tax Ct. Memo LEXIS 87; 58 T.C.M. (CCH) 1470; T.C.M. (RIA) 90087; February 26... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2595211/ | 671 F. Supp. 1369 (1987)
CORNING GLASS WORKS, Plaintiff,
v.
SUMITOMO ELECTRIC U.S.A., INC. and Sumitomo Electric Industries, Ltd., Defendants.
SUMITOMO ELECTRIC RESEARCH TRIANGLE, INC., Plaintiff,
v.
CORNING GLASS WORKS, Defendant.
Nos. 84 Civ. 9155 (WCC), 85 Civ. 3156 (WCC).
United States District Court, S.D. New York... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4471584/ | NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS JAN 10 2020
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEA... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607765/ | L. C. Walsh v. Commissioner.Walsh v. CommissionerDocket No. 6472.United States Tax Court1946 Tax Ct. Memo LEXIS 270; 5 T.C.M. (CCH) 57; T.C.M. (RIA) 46021; February 4, 1946John A. McCann, Esq., 535 Union Trust Bldg., Pittsburgh 19, Pa., for the petitioner. Homer F. Benson, Esq., for the respondent. SMITH Memorandum Op... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607766/ | Edward H. Russell and Doris B. Russell, Petitioners, v. Commissioner of Internal Revenue, RespondentRussell v. CommissionerDocket No. 79210United States Tax Court40 T.C. 810; 1963 U.S. Tax Ct. LEXIS 73; August 8, 1963, Filed *73 Decision will be entered for the respondent. The petitioners, minority stockholders in A c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607767/ | JACK C. CHILINGIRIAN and JOANN E. CHILINGIRIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChilingirian v. CommissionerDocket No. 28183-84.United States Tax CourtT.C. Memo 1986-463; 1986 Tax Ct. Memo LEXIS 145; 52 T.C.M. (CCH) 606; T.C.M. (RIA) 86463; September 22, 1986. Jack C. Chilingirian and Harold... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607768/ | Leroy A. Sugarman v. Commissioner.Sugarman v. CommissionerDocket No. 88195.United States Tax CourtT.C. Memo 1962-186; 1962 Tax Ct. Memo LEXIS 123; 21 T.C.M. (CCH) 1018; T.C.M. (RIA) 62186; August 6, 1962*123 Petitioner bought a 45 percent interest in a coal lease and stripping agreement from his father and mother for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607769/ | RONALD W. SNODDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSnoddy v. CommissionerDocket No. 12008-90United States Tax CourtT.C. Memo 1991-251; 1991 Tax Ct. Memo LEXIS 294; 61 T.C.M. (CCH) 2811; T.C.M. (RIA) 91251; June 5, 1991, Filed *294 Decision will be entered for the respondent. Robert M. Musselma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607770/ | MORRIS W. and ANNELIESE E. HADDOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHaddock v. CommissionerDocket No. 38699-84.United States Tax CourtT.C. Memo 1986-476; 1986 Tax Ct. Memo LEXIS 132; 52 T.C.M. (CCH) 638; T.C.M. (RIA) 86476; September 24, 1986. Morris W. Haddock and Anneliese E. Haddock, pro ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607771/ | NOFIO J. PECORARO, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPecoraro v. CommissionerDocket No. 24126-92United States Tax CourtT.C. Memo 1995-220; 1995 Tax Ct. Memo LEXIS 226; 69 T.C.M. (CCH) 2644; May 22, 1995, Filed *226 An order denying respondent's motion to dismiss based upon petitioner's fug... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607772/ | Marcus Schlitt v. Commissioner. Henry Golub v. Commissioner. Harry Schlitt v. Commissioner. Samuel Bram v. Commissioner.Schlitt v. CommissionerDocket Nos. 12399, 12400, 12401, 12402.United States Tax Court1948 Tax Ct. Memo LEXIS 169; 7 T.C.M. (CCH) 354; T.C.M. (RIA) 48108; June 9, 1948*169 The assets of a completely l... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607773/ | Sid H. Carter v. Commissioner. Claudia E. Carter v. Commissioner.Sid H. Carter v. CommissionerDocket Nos. 38603, 38604.United States Tax Court1954 Tax Ct. Memo LEXIS 322; 13 T.C.M. (CCH) 43; T.C.M. (RIA) 54028; January 22, 1954*322 Respondent recomputed the 1947 income of Sid H. Carter and his wife by using inventorie... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607774/ | Chester D. Tripp v. Commissioner. Chester D. Tripp, surviving spouse, and Estate of Madeline H. Tripp, deceased, Chester D. Tripp, Executor v. Commissioner.Tripp v. CommissionerDocket Nos. 89549, 89550.United States Tax CourtT.C. Memo 1963-244; 1963 Tax Ct. Memo LEXIS 96; 22 T.C.M. (CCH) 1225; T.C.M. (RIA) 63244; Septe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607775/ | Albert D. McGrath and Anne McGrath, Petitioners, v. Commissioner of Internal Revenue, RespondentMcGrath v. CommissionerDocket No. 47206United States Tax Court27 T.C. 117; 1956 U.S. Tax Ct. LEXIS 59; October 29, 1956, Filed *59 Decision will be entered under Rule 50. Petitioner Albert McGrath operated an illegal bookma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607776/ | PHYLLIS J. SENESI and STEPHEN M. SENESI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSenesi v. CommissionerDocket No. 363-81.United States Tax CourtT.C. Memo 1981-723; 1981 Tax Ct. Memo LEXIS 18; 43 T.C.M. (CCH) 143; T.C.M. (RIA) 81723; December 23, 1981. Phyllis J. Senesi and Stephen M. Senesi, pro se.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607779/ | J. Bryant Kasey and Maryann Kasey, Petitioners v. Commissioner of Internal Revenue, RespondentKasey v. CommissionerDocket No. 3087-67United States Tax Court54 T.C. 1642; 1970 U.S. Tax Ct. LEXIS 76; August 25, 1970, Filed *76 Decision will be entered under Rule 50. Petitioner incurred litigation expenses in connection ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607780/ | DONALD S. GILDAY and PATSY L. GILDAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGilday v. CommissionerDocket No. 22005-80.United States Tax CourtT.C. Memo 1982-242; 1982 Tax Ct. Memo LEXIS 512; 43 T.C.M. (CCH) 1295; T.C.M. (RIA) 82242; May 3, 1982. Michael H. Singer and Mark Segal, for the petitioners... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607781/ | Estate of Mary B. McElroy, Deceased, Robert Barnett, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of McElroy v. CommissionerDocket No. 15381-82United States Tax Court82 T.C. 509; 1984 U.S. Tax Ct. LEXIS 91; 82 T.C. No. 38; March 22, 1984, Filed *91 D died a Nevada domiciliary, and A, B, a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607782/ | LLOYD V. COLLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCOLLEY v. COMMISSIONERDocket No. 31263-81.United States Tax CourtT.C. Memo 1983-51; 1983 Tax Ct. Memo LEXIS 729; 45 T.C.M. (CCH) 591; January 31, 1983. Jean S. Schanen, for the petitioner. Henry T. Schafer, for the respondent. KORNERMEMORANDU... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607784/ | Ramsay Scarlett and Company, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; Baltimore Stevedoring Company, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentRamsay Scarlett & Co. v. CommissionerDocket Nos. 3433-70, 3434-70United States Tax Court61 T.C. 795; 1974 U.S. Tax Ct. LEXIS 137; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607785/ | EMORY E. HARRIS; THE ESTATE OF PHYLLIS A. HARRIS, DECEASED, EMORY E. HARRIS, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarris v. CommissionerDocket No. 11451-82.United States Tax CourtT.C. Memo 1984-189; 1984 Tax Ct. Memo LEXIS 485; 47 T.C.M. (CCH) 1515; T.C.M. (RIA) 84189; April 16, 1984. R... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607787/ | C. C. RATLIFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.RATLIFF v. COMMISSIONERDocket No. 14135.United States Board of Tax Appeals13 B.T.A. 644; 1928 BTA LEXIS 3210; September 28, 1928, Promulgated *3210 For the year 1922 the petitioner filed a return of all income of his wife and himself, believing... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607788/ | Sidney Lake v. Commissioner.Lake v. CommissionerDocket No. 38473.United States Tax Court1953 Tax Ct. Memo LEXIS 252; 12 T.C.M. (CCH) 520; T.C.M. (RIA) 53167; May 15, 1953*252 Henry R. Pacharz, C.P.A., 350 Fifth Avenue, New York, N. Y., for the petitioner. Joseph F. Rogers, Esq., for the respondent. MURDOCK Memorandum... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607790/ | FRANCIS AND ALBINA KILONSKY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; KILONSKY CLINIC, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKilonsky v. CommissionerDocket Nos. 11045-89, 11046-89United States Tax CourtT.C. Memo 1990-642; 1990 Tax Ct. Memo LEXIS 717; 60 T.C.M. (CCH) 1484; T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607791/ | Lawrence V. Roughan v. Commissioner.Roughan v. CommissionerDocket No. 22328.United States Tax Court1952 Tax Ct. Memo LEXIS 345; 11 T.C.M. (CCH) 69; T.C.M. (RIA) 52019; January 25, 1952*345 Lee I. Park, Esq., C. F. Rothenburg, Esq., and Howard T. Mather, Esq., for the petitioner. James C. Maddox, Esq., for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607795/ | COLLATERAL MORTGAGE AND INVESTMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Collateral Mortg. & Inv. Co. v. CommissionerDocket No. 88991.United States Board of Tax Appeals37 B.T.A. 630; 1938 BTA LEXIS 1007; April 12, 1938, Promulgated *1007 1. Petitioner was the owner of a parcel of real estat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607797/ | Joseph G. R. Robillard and Margaret H. Robillard, Petitioners, v. Commissioner of Internal Revenue, RespondentRobillard v. CommissionerDocket No. 80130United States Tax Court35 T.C. 896; 1961 U.S. Tax Ct. LEXIS 208; March 13, 1961, Filed *208 Decision will be entered for the petitioner. Petitioner, an employee of the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607798/ | Long Poultry Farms, Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentLong Poultry Farms, Inc. v. CommissionerDocket No. 57651United States Tax Court27 T.C. 985; 1957 U.S. Tax Ct. LEXIS 238; March 21, 1957, Filed *238 Decision will be entered for the respondent. During its fiscal year ended June... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607800/ | David Rockefeller and Margaret McG. Rockefeller, Petitioners v. Commissioner of Internal Revenue, Respondent; Estate of John D. Rockefeller 3rd, Deceased, John D. Rockefeller IV, J. Richardson Dilworth, and Donal C. O'Brien, Jr., Executors, and Blanchette H. Rockefeller, Petitioners v. Commissioner of Internal Revenue,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607802/ | M. ASHLEY DICKERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDickerson v. CommissionerDocket No. 23325-89United States Tax CourtT.C. Memo 1990-577; 1990 Tax Ct. Memo LEXIS 649; 60 T.C.M. (CCH) 1202; T.C.M. (RIA) 90577; November 8, 1990, Filed *649 Decision will be entered under Rule 155. M. Ashley Di... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607803/ | Sheldon Drobny and Anita Drobny, Petitioners v. Commissioner of Internal Revenue, Respondent; Louis Lifshitz and Ruth Lifshitz, Petitioners v. Commissioner of Internal Revenue, RespondentDrobny v. CommissionerDocket Nos. 16985-83, 17602-83United States Tax Court86 T.C. 1326; 1986 U.S. Tax Ct. LEXIS 87; 86 T.C. No. 79; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607749/ | Estate of Dorothy Makransky, Deceased, Harry Makransky and Murray J. Makransky, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent. Edward Makransky, Petitioner, v. Commissioner of Internal Revenue, Respondent. Louis Makransky, Petitioner, v. Commissioner of Internal Revenue, Respondent. Harry M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607750/ | JEFFREY J. PRIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPries v. CommissionerDocket No. 660-89United States Tax CourtT.C. Memo 1991-177; 1991 Tax Ct. Memo LEXIS 198; 61 T.C.M. (CCH) 2442; T.C.M. (RIA) 91177; April 17, 1991, Filed *198 Decision will be entered under Rule 155. Chester A. Swart, for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607751/ | OSCAR M. FRALEY AND MAGDALINE R. FRALEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFraley v. CommissionerDocket No. 10808-91United States Tax CourtT.C. Memo 1993-304; 1993 Tax Ct. Memo LEXIS 311; 66 T.C.M. (CCH) 100; July 14, 1993, Filed *311 Decision will be entered under Rule 155. For petitioners: ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607752/ | THOMAS D. TAYLOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Taylor v. CommissionerDocket Nos. 18917, 32677.United States Board of Tax Appeals17 B.T.A. 1107; 1929 BTA LEXIS 2182; October 29, 1929, Promulgated *2182 The evidence fails to show that a certain copyrighted advertising plan owned by the pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471591/ | NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS JAN 10 2020
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
... | 01-04-2023 | 01-10-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607805/ | Estate of Maurice Markson, Mildred S. Markson, Executrix v. Commissioner.Estate of Markson v. CommissionerDocket No. 111539.United States Tax Court1944 Tax Ct. Memo LEXIS 308; 3 T.C.M. (CCH) 309; T.C.M. (RIA) 44105; March 31, 1944*308 Herbert B. Ehrmann, Esq., and Samuel Markell, Esq., for the petitioner. William R. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607806/ | Thomas J. and Eleanore G. French, Petitioners, v. Commissioner of Internal Revenue, Respondent. Ruth E. Gebhardt, Petitioner, v. Commissioner of Internal Revenue, RespondentFrench v. CommissionerDocket Nos. 54417, 54418United States Tax Court26 T.C. 263; 1956 U.S. Tax Ct. LEXIS 194; May 15, 1956, Filed *194 Decisions ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607807/ | JULIUS C. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Miller v. CommissionerDocket No. 102985.United States Board of Tax Appeals45 B.T.A. 292; 1941 BTA LEXIS 1140; October 8, 1941, Promulgated *1140 Petitioner was one of several stockholders of a corporation which had been operating at heavy lo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607809/ | PERKINS MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Perkins Mfg. Co. v. CommissionerDocket Nos. 12741, 23894, 35148, 37930.United States Board of Tax Appeals17 B.T.A. 1345; 1929 BTA LEXIS 2141; November 8, 1929, Promulgated *2141 The value of real estate and improvements thereon paid... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607810/ | WILLIAM LEBEAU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; MARION LEBEAU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLebeau v. CommissionerDocket Nos. 7398-78, 8182-78.United States Tax CourtT.C. Memo 1980-201; 1980 Tax Ct. Memo LEXIS 385; 40 T.C.M. (CCH) 461; T.C.M. (RIA) 80201; June 12... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607811/ | MARVIN CLYDE FAULKNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFaulkner v. CommissionerDocket No. 13154-78.United States Tax CourtT.C. Memo 1980-124; 1980 Tax Ct. Memo LEXIS 463; 40 T.C.M. (CCH) 182; T.C.M. (RIA) 80124; April 17, 1980, Filed Herman D. Brandon, for the petitioner. Juandell D. Glass, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607812/ | UNION PACIFIC RAILROAD COMPANY, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Union Pac. R.R. v. CommissionerDocket Nos. 35639-35649, 35684, 35685, 40002, 40060-40062.United States Board of Tax Appeals26 B.T.A. 1126; 1932 BTA LEXIS 1184; October 7, 1932, Promulgated *1184 *1126 1. DONATIONS. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607813/ | RICHARD R. BARANSKI AND GERALDINE A. BARANSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaranski v. CommissionerDocket No. 33533-83.United States Tax CourtT.C. Memo 1984-639; 1984 Tax Ct. Memo LEXIS 32; 49 T.C.M. (CCH) 268; T.C.M. (RIA) 84639; December 10, 1984. *32 Petitioners have totally failed t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607815/ | KATHARINE N. WURTS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELLA B. DU BARRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELIZABETH N. BROCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN W. BROCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.W... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607817/ | The Hicks Co., Inc. 1 (Formerly The Lynn Corporation), (Formerly S. D. Hicks & Son Company), Petitioners v. Commissioner of Internal Revenue, RespondentHicks Co. v. CommissionerDocket Nos. 3332-69, 3333-69, 3334-69United States Tax Court56 T.C. 982; 1971 U.S. Tax Ct. LEXIS 87; August 9, 1971, Filed *87 Decisions will b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607819/ | Lloyd E. Williams, Jr. and Mildred A. Williams, Petitioners v. Commissioner of Internal Revenue, RespondentWilliams v. CommissionerDocket No. 36698-87United States Tax Court94 T.C. 464; 1990 U.S. Tax Ct. LEXIS 34; 94 T.C. No. 27; March 21, 1990March 21, 1990, Filed *34 P and another person purchased a condominium in 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607820/ | OTTO C. BOTZ, TRANSFEREE OF BOTZ PRINTING AND STATIONERY COMPANY, A CORPORATION, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Botz v. CommissionerDocket Nos. 101439, 101440, 101441, 101442, 101443, 101454, 101455.United States Board of Tax Appeals45 B.T.A. 970; 1941 BTA LEXIS 1042; December 10... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607822/ | V & M Homes, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentV & M Homes, Inc. v. CommissionerDocket No. 61357United States Tax Court28 T.C. 1121; 1957 U.S. Tax Ct. LEXIS 103; August 30, 1957, Filed *103 Decision will be entered for the respondent. Petitioner and Cherry Gardens Apartments, Inc., are c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607823/ | WILLIAM J. and ELEANOR M. CORCORAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCorcoran v. CommissionerDocket No. 7505-74.United States Tax CourtT.C. Memo 1976-222; 1976 Tax Ct. Memo LEXIS 179; 35 T.C.M. (CCH) 972; T.C.M. (RIA) 760222; July 19, 1976, Filed Eleanor M. Corcoran, pro se. Paul G. Topolka, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607824/ | MARK M. MULLENAUX AND SUZANNE M. MULLENAUX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMullenaux v. CommissionerDocket No. 11762-78.United States Tax CourtT.C. Memo 1979-293; 1979 Tax Ct. Memo LEXIS 230; 38 T.C.M. (CCH) 1150; T.C.M. (RIA) 79293; August 3, 1979; Filed Howard Philip Newman and T. Keith Fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607825/ | ESTATE OF EDITH M. FINDLAY, C. E. MERRILL, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Findlay v. CommissionerDocket No. 104278.United States Board of Tax Appeals46 B.T.A. 1214; 1942 BTA LEXIS 759; May 22, 1942, Promulgated *759 A willed B a percentage of the residuum of her intangible proper... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607826/ | LEILA HOLIDAY WEINER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeiner v. CommissionerDocket No. 13286-78.United States Tax CourtT.C. Memo 1980-317; 1980 Tax Ct. Memo LEXIS 267; 40 T.C.M. (CCH) 977; T.C.M. (RIA) 80317; August 14, 1980, Filed *267 Held, petitioner is not entitled to a deduction for the u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607827/ | HOVER CONSOLIDATED ROYALTIES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hover Consol. Royalties v. CommissionerDocket Nos. 50795, 54327.United States Board of Tax Appeals24 B.T.A. 1041; 1931 BTA LEXIS 1555; November 30, 1931, Promulgated *1555 Where a trust which is taxed as a corporation buys in par... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607829/ | Aaron D. Kronstadt v. Commissioner.Kronstadt v. CommissionerDocket No. 37581.United States Tax CourtT.C. Memo 1954-32; 1954 Tax Ct. Memo LEXIS 214; 13 T.C.M. (CCH) 441; T.C.M. (RIA) 54137; May 10, 1954, Filed Walter H. Maloney, Esq., and Herbert G. Feinson, Esq., 160 Broadway, New York, N. Y., for the petitioner. Paul ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607830/ | JOSEPH C. RANIERI AND BEATRICE A. RANIERI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRanieri v. CommissionerDocket No. 34470-85United States Tax CourtT.C. Memo 1992-512; 1992 Tax Ct. Memo LEXIS 528; 64 T.C.M. (CCH) 657; September 3, 1992, Filed *528 Held: The period of limitations upon assessment appli... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607832/ | Estate of Eva M. Miller, Deceased, John L. Estes, Administrator Cum Testamento Annexo, and Charles R. Miller, Executor, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Miller v. CommissionerDocket No. 4312-70United States Tax Court58 T.C. 699; 1972 U.S. Tax Ct. LEXIS 82; July 31, 1972, Filed *82 De... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607833/ | FREMONT C. PECK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Peck v. CommissionerDocket No. 78941.United States Board of Tax Appeals34 B.T.A. 402; 1936 BTA LEXIS 703; April 22, 1936, Promulgated *703 1. A contribution to Symes Foundation held not deductible as a gift to a religious charitable, or educ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607834/ | Casa De La Jolla Park, Inc., A California Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentCasa de La Jolla Park, Inc. v. CommissionerDocket No. 28972-87United States Tax Court94 T.C. 384; 1990 U.S. Tax Ct. LEXIS 23; 94 T.C. No. 23; March 13, 1990March 13, 1990, Filed *23 Decision will be entered ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607835/ | Thomas J. Brant, Petitioner, et al., * v. Commissioner of Internal Revenue, RespondentBrant v. CommissionerDocket Nos. 12877, 12879, 12880, 12881United States Tax Court13 T.C. 712; 1949 U.S. Tax Ct. LEXIS 44; November 9, 1949, Promulgated *44 Decisions will be entered for the petitioners. In 1932 petitioners and other... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607836/ | KURT PETRICH, ET AL, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Petrich v. CommissionerDocket Nos. 3989-78, 3990-78, 3991-78.United States Tax CourtT.C. Memo 1980-161; 1980 Tax Ct. Memo LEXIS 431; 40 T.C.M. (CCH) 303; T.C.M. (RIA) 80161; May 5, 1980, Filed Jesse H. Petrich, for the petitioners. Matt... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607837/ | Douglas Hotel Company, a Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentDouglas Hotel Co. v. CommissionerDocket Nos. 4252, 20242United States Tax Court14 T.C. 1136; 1950 U.S. Tax Ct. LEXIS 174; June 13, 1950, Promulgated *174 Decisions will be entered under Rule 50. 1. Equity Invested Capital ... | 01-04-2023 | 11-20-2020 |
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