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https://www.courtlistener.com/api/rest/v3/opinions/4607838/ | WLS Investment Company, Incorporated v. Commissioner.WLS Inv. Co. v. CommissionerDocket No. 73738.United States Tax CourtT.C. Memo 1961-236; 1961 Tax Ct. Memo LEXIS 112; 20 T.C.M. (CCH) 1159; T.C.M. (RIA) 61236; August 22, 1961E. Charles Eichenbaum, Esq., and W. S. Miller, Jr., Esq., Boyle Bldg., Little Rock, Ark., for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607842/ | MEURER STEEL BARREL CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Meurer Steel Barrel Co. v. CommissionerDocket No. 11624.United States Board of Tax Appeals11 B.T.A. 584; 1928 BTA LEXIS 3777; April 13, 1928, Promulgated *3777 A corporation affiliated with the petitioner in 1921 turned over its... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607843/ | C. Ludwig Baumann & Company, Brooklyn v. Commissioner.C. Ludwig Baumann & Co. v. CommissionerDocket No. 110283.United States Tax Court1943 Tax Ct. Memo LEXIS 280; 2 T.C.M. (CCH) 188; T.C.M. (RIA) 43253; May 28, 1943*280 Liability in fixed amount assumed by lessee for cancellation of a lease held deductible in year in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607844/ | Pittsburgh Screw and Bolt Corporation v. Commissioner.Pittsburgh Screw & Bolt Corp. v. CommissionerDocket No. 108804.United States Tax Court1943 Tax Ct. Memo LEXIS 129; 2 T.C.M. (CCH) 747; T.C.M. (RIA) 43414; September 7, 1943*129 Petitioner claimed and respondent allowed as deductions during the years 1929 to 1938 va... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607846/ | Estate of Henry H. Kyle, Deceased, Arland L. Ward, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Kyle v. CommissionerDocket No. 654-88United States Tax Court94 T.C. 829; 1990 U.S. Tax Ct. LEXIS 57; 94 T.C. No. 52; June 11, 1990, Filed *57 Decision will be entered under Rule 155. D's wil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607848/ | The Oil City Sand and Gravel Company, Petitioner, v. Commissioner of Internal Revenue, RespondentOil City Sand & Gravel Co. v. CommissionerDocket No. 65159United States Tax Court1959 U.S. Tax Ct. LEXIS 198; 10 Oil & Gas Rep. 442; 32 T.C. 31; April 10, 1959, Filed *198 Decision will be entered under Rule 50. The petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607850/ | THE W. W. SLY MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.W. W. Sly Mfg. Co. v. CommissionerDocket No. 31156.United States Board of Tax Appeals24 B.T.A. 65; 1931 BTA LEXIS 1697; September 21, 1931, Promulgated *1697 As a result of a decree in equity petitioner was paid by the Pan... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607853/ | Rudolf Lewis Hoppe and Ann Erna Hoppe, Petitioners, v. Commissioner of Internal Revenue, RespondentHoppe v. CommissionerDocket No. 1725-62United States Tax Court42 T.C. 820; 1964 U.S. Tax Ct. LEXIS 66; July 28, 1964, Filed *66 Decision will be entered for the respondent. Dry rot damage discovered in 1959 held not dedu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607854/ | Koebig & Koebig, Inc. v. Commissioner.Koebig & Koebig, Inc. v. CommissionerDocket No. 719-62.United States Tax CourtT.C. Memo 1964-32; 1964 Tax Ct. Memo LEXIS 302; 23 T.C.M. (CCH) 170; T.C.M. (RIA) 64032; February 12, 1964*302 In 1951, respondent made a ruling that because of the nature of petitioner's business, petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607855/ | MICHAEL J. BERARDO AND ANNAMARIA BERARDO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBerardo v. CommissionerDocket No. 21022-85United States Tax CourtT.C. Memo 1987-433; 1987 Tax Ct. Memo LEXIS 430; 54 T.C.M. (CCH) 344; T.C.M. (RIA) 87433; August 27, 1987. Barry A. Furman and Alan M. Bredt, for the pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607856/ | M. T. PERKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Perkins v. CommissionerDocket No. 10320.United States Board of Tax Appeals12 B.T.A. 49; 1928 BTA LEXIS 3605; May 23, 1928, Promulgated *3605 Deductions may not be allowed upon an estimate of the amount expended, such estimate being based upon a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607858/ | CLARK G. DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDavis v. CommissionerDocket No. 15996-92United States Tax CourtT.C. Memo 1993-324; 1993 Tax Ct. Memo LEXIS 327; 66 T.C.M. (CCH) 183; July 21, 1993, Filed *327 Clark G. Davis, pro se. For respondent: Richard A. Stone and Blaise Gately. DAWSONDAW... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607862/ | JOHN BUCKLEY AND JEANNETTE BUCKLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBuckley v. CommissionerDocket No. 26343-92United States Tax CourtT.C. Memo 1995-35; 1995 Tax Ct. Memo LEXIS 36; 69 T.C.M. (CCH) 1747; January 25, 1995, Filed *36 Decision will be entered for respondent in the amounts determi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607863/ | ELLERSLIE J. DRAPER and ANNA M. DRAPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDraper v. CommissionerDocket No. 7518-79.United States Tax CourtT.C. Memo 1981-228; 1981 Tax Ct. Memo LEXIS 517; 41 T.C.M. (CCH) 1450; T.C.M. (RIA) 81228; May 6, 1981. *517 Ellerslie J. Draper, pro se. Peter D. Bakutes,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607864/ | BURNIE McCALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCall v. CommissionerDocket No. 2838-74United States Tax CourtT.C. Memo 1983-136; 1983 Tax Ct. Memo LEXIS 652; 45 T.C.M. (CCH) 977; T.C.M. (RIA) 83136; March 15, 1983. Burnie McCall, pro se. Ruth E. Salek, for the respondent. COHENMEMORANDUM O... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607865/ | Leslie E. Buerger v. Commissioner.Buerger v. CommissionerDocket No. 9619.United States Tax Court1953 Tax Ct. Memo LEXIS 68; 12 T.C.M. (CCH) 1278; T.C.M. (RIA) 53354; November 6, 1953*68 John E. Adams, Esq., Grove Hill, Ala., and Vincent F. Kilborn, Esq., for the petitioner. Robert B. Wallace, Esq., for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607866/ | Michael Markovits, et al. 1 v. Commissioner. Markovits v. CommissionerDocket Nos. 28885, 28886, 29112, 29113, 29737, 29738, 30191, 30195, 30563, 30564.United States Tax Court1952 Tax Ct. Memo LEXIS 126; 11 T.C.M. (CCH) 823; T.C.M. (RIA) 52245; July 31, 1952Clyde C. Sherwood, Esq., 703 Market St., San Francisco, Calif.,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607867/ | JOE J. ADAMS and ANASTASIA ADAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAdams v. CommissionerDocket Nos. 11273-77, 3142-79United States Tax CourtT.C. Memo 1982-223; 1982 Tax Ct. Memo LEXIS 529; 43 T.C.M. (CCH) 1203; T.C.M. (RIA) 82223; April 26, 1982. Joe J. Adams, pro se. Francis J. Emmons, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607870/ | Helen Wood Zeliff v. Commissioner.Zeliff v. CommissionerDocket No. 62038.United States Tax CourtT.C. Memo 1958-114; 1958 Tax Ct. Memo LEXIS 115; 17 T.C.M. (CCH) 622; T.C.M. (RIA) 58114; June 17, 1958*115 Helen Wood Zeliff, Chastleton Hotel, Washington, D.C., pro se. Paul E. Waring, Esq., for the respondent. KERN Mem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607871/ | Estate of Frank Hall, Deceased, Irving Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentHall v. CommissionerDocket No. 22725United States Tax Court17 T.C. 20; 1951 U.S. Tax Ct. LEXIS 126; July 17, 1951, Promulgated *126 Decision will be entered for the respondent. Deduction -- Nonbus... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607873/ | George F. Smith, Jr., Petitioner v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 26787-82United States Tax Court84 T.C. 889; 1985 U.S. Tax Ct. LEXIS 77; 84 T.C. No. 58; May 20, 1985. May 20, 1985, Filed *77 Decision will be entered under Rule 155. Petitioner and a partnership of which h... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607875/ | ROGER MORTON, EXECUTOR, AND MARTHA DURYEA AND DOROTHY PIRNIE, EXECUTRICES OF THE ESTATE OF JESSE T. DURYEA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morton v. CommissionerDocket No. 30057.United States Board of Tax Appeals23 B.T.A. 930; 1931 BTA LEXIS 1784; June 30, 1931, Promulgated *1784 On Januar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607876/ | KEITH A. TUCKER AND LAURA B. TUCKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTucker v. Comm'rDocket No. 12307-04.United States Tax Court2017 Tax Ct. Memo LEXIS 184; 114 T.C.M. (CCH) 326; September 18, 2017, FiledDecision will be entered for respondent on the deficiency and for petitioners on the pena... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607878/ | George S. Gaylord, Petitioner, v. Commissioner of Internal Revenue, Respondent. Gertrude H. Gaylord, Petitioner, v. Commissioner of Internal Revenue, RespondentGaylord v. CommissionerDocket Nos. 109138, 109273United States Tax Court3 T.C. 281; 1944 U.S. Tax Ct. LEXIS 190; February 18, 1944, Promulgated *190 Decisions ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607879/ | ESTATE OF JOHN B. BAGGETT, DECEASED, LARRY L. BAGGETT, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaggett v. CommissionerDocket No. 14318-89United States Tax CourtT.C. Memo 1991-362; 1991 Tax Ct. Memo LEXIS 411; 62 T.C.M. (CCH) 333; T.C.M. (RIA) 91362; August 5, 1991, Filed *411 Decision will b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607880/ | DECK CLAMP TANK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Deck Clamp Tank Co. v. CommissionerDocket No. 11227.United States Board of Tax Appeals10 B.T.A. 191; 1928 BTA LEXIS 4169; January 25, 1928, Promulgated *4169 The value of a patent paid in for capital stock determined. George E. H. Goodne... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607883/ | FIRST CHICAGO CORPORATION AND AFFILIATED CORPORATIONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFirst Chicago Corp. v. CommissionerDocket No. 31175-88United States Tax CourtT.C. Memo 1995-109; 1995 Tax Ct. Memo LEXIS 112; 69 T.C.M. (CCH) 2089; March 20, 1995, Filed *112 P, a bank, acquired through a f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607884/ | Stockholders Publishing Company, Inc. v. Commissioner.Stockholders Publ. Co. v. CommissionerDocket No. 2664.United States Tax Court1946 Tax Ct. Memo LEXIS 176; 5 T.C.M. (CCH) 444; T.C.M. (RIA) 46127; May 29, 1946*176 In 1935 petitioner and its wholly owned subsidiary jointly executed a promissory note given as part co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607885/ | Aldo R. Balsam Trust, May E. Tanham, Trustee v. Commissioner.Balsam Trust v. CommissionerDocket No. 2479.United States Tax Court1944 Tax Ct. Memo LEXIS 45; 3 T.C.M. (CCH) 1204; T.C.M. (RIA) 44368; November 17, 1944*45 Walter Roberts Bullock, C.P.A., 31 Nassau St., New York, N. Y., for the petitioner. J. Richard Riggle... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607887/ | WILLIAM J. DUFFEY AND FREIDA M. DUFFEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDuffey v. CommissionerDocket No. 29300-86United States Tax CourtT.C. Memo 1993-186; 1993 Tax Ct. Memo LEXIS 189; 65 T.C.M. (CCH) 2508; April 27, 1993, Filed *189 Decision will be entered under Rule 155. William J. Duffe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607889/ | CALVIN COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Clavin Coal Co. v. CommissionerDocket No. 14243.United States Board of Tax Appeals10 B.T.A. 397; 1928 BTA LEXIS 4122; January 30, 1928, Promulgated *4122 1. Proper allowance for depletion for the year 1921 determined. 2. The evidence fails... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607890/ | VINCE S. HAN AND KATHY K. HAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHan v. CommissionerDocket No. 9135-90United States Tax CourtT.C. Memo 1993-386; 1993 Tax Ct. Memo LEXIS 391; 66 T.C.M. (CCH) 499; August 24, 1993, Filed *391 Respondent examined petitioners' 1986, 1987, and 1988 Federal income ta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607893/ | JERALD EPSTEIN AND CAREN EPSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEpstein v. CommissionerDocket No. 28060-91United States Tax CourtT.C. Memo 1994-34; 1994 Tax Ct. Memo LEXIS 33; 67 T.C.M. (CCH) 2046; January 26, 1994, Filed *33 On their 1988 tax return, Ps, a husband and wife, claimed variou... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607894/ | John L. Connelly, Petitioner v. Commissioner of Internal Revenue, RespondentConnelly v. CommissionerDocket No. 9838-81United States Tax Court82 T.C. 608; 1984 U.S. Tax Ct. LEXIS 80; 82 T.C. No. 48; April 18, 1984, Filed *80 Petitioner was a commissioned officer in the U.S. Air Force Reserve. After 16 years of militar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607895/ | JOHN D. FACKLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fackler v. CommissionerDocket No. 89253.United States Board of Tax Appeals39 B.T.A. 395; 1939 BTA LEXIS 1036; February 10, 1939, Promulgated *1036 1. Prepaid interest is deductible in the return for the year of payment under section 23(b) of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607897/ | A. C. Moyer v. Commissioner. J. E. Moyer v. Commissioner.Moyer v. CommissionerDocket Nos. 22662 and 22663.United States Tax Court1950 Tax Ct. Memo LEXIS 44; 9 T.C.M. (CCH) 1043; T.C.M. (RIA) 50282; November 17, 1950*44 R. J. Cleary, Esq., Farmers Bank Bldg., Pittsburgh 22, Pa., for the petitioners. Kalman A. Goldring,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607898/ | Harold Maxwell, Sr., et al. 1 v. Commissioner. Maxwell v. CommissionerDocket Nos. 26028, 26029, 27673, 27674, 27675.United States Tax Court1953 Tax Ct. Memo LEXIS 388; 12 T.C.M. (CCH) 63; T.C.M. (RIA) 53032; January 30, 1953*388 Robert Ash, Esq., 550 Munsey Bldg., Washington, D.C., Carl F. Bauersfeld, Esq., and W. H. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607899/ | Friend's Wine Cellars, Inc. v. Commissioner.Friend's Wine Cellars, Inc. v. CommissionerDocket No. 5459-70.United States Tax CourtT.C. Memo 1972-149; 1972 Tax Ct. Memo LEXIS 108; 31 T.C.M. (CCH) 740; T.C.M. (RIA) 72149; July 10, 1972Walter W. Burton, for the petitioner. Donald W. Mosser, for the respondent. 741 DAWSONM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607900/ | HELEN H. BULLIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bullis v. CommissionerDocket Nos. 68164, 73954.United States Board of Tax Appeals32 B.T.A. 501; 1935 BTA LEXIS 943; April 25, 1935, Promulgated *943 Prior to July 29, 1927, petitioner and her husband, while residing in the State of California... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607903/ | JAMES E. LEWIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lewis v. CommissionerDocket No. 56073.United States Board of Tax Appeals30 B.T.A. 318; 1934 BTA LEXIS 1350; April 4, 1934, Promulgated *1350 Petitioner was a member of a syndicate, all of whose assets were sold under a plan whereby petitioner ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607905/ | LEON J. REGELBRUGGE and GRACE M. REGELBRUGGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRegelbrugge v. CommissionerDocket No. 24164-82.United States Tax CourtT.C. Memo 1984-544; 1984 Tax Ct. Memo LEXIS 134; 48 T.C.M. (CCH) 1362; T.C.M. (RIA) 84544; October 9, 1984. Leon J. Regelbrugge, pro se. Robert ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607906/ | High Plains Agricultural Credit Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentHigh Plains Agricultural Credit Corp. v. CommissionerDocket No. 9170-72United States Tax Court63 T.C. 118; 1974 U.S. Tax Ct. LEXIS 27; November 12, 1974, Filed *27 Decision will be entered for the respondent. Petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607908/ | WILLIAM STINSON, JR., and MILDRED STINSON, Petitioners v. COMMISSION OF INTERNAL REVENUE, RespondentSTINSON v. COMMISSION OF INTERNAL REVENUEDocket No. 2081-73.United States Tax CourtT.C. Memo 1974-192; 1974 Tax Ct. Memo LEXIS 125; 33 T.C.M. (CCH) 830; July 29, 1974, Filed. *125 Wilbur P. Trammell, for the petitioners... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607910/ | INTERNATIONAL TAG CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.International Tag Co. v. CommissionerDocket No. 19587.United States Board of Tax Appeals18 B.T.A. 309; 1929 BTA LEXIS 2081; November 21, 1929, Promulgated *2081 Petitioner held not entitled to computation of its tax under section 328 of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607913/ | R. Walter Graham, Jr., and Dorothy H. Graham, Petitioners, v. Commissioner of Internal Revenue, RespondentGraham v. CommissionerDocket No. 91430United States Tax Court40 T.C. 14; 1963 U.S. Tax Ct. LEXIS 157; April 10, 1963, Filed *157 Decision will be entered for the respondent. Between March 1947 and March 1954 petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607914/ | JOHN B. AND JERRI J. LINDSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLindsey v. CommissionerDocket No. 23106-88United States Tax CourtT.C. Memo 1993-384; 1993 Tax Ct. Memo LEXIS 389; 66 T.C.M. (CCH) 488; August 24, 1993, Filed *389 Decision will be entered under Rule 155. John B. Lindsey, pro se. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607915/ | Appeal of GEORGE P. and BESSIE P. DOUGLAS.Douglas v. CommissionerDocket No. 288.United States Board of Tax Appeals1 B.T.A. 372; 1925 BTA LEXIS 2942; January 27, 1925, decided Submitted November 24, 1924. *2942 1. A lessor taxpayer who kept his books and made his income-tax returns for 1918 and 1919 on a cash receipt... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607916/ | L. METZGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Metzger v. CommissionerDocket No. 9682.United States Board of Tax Appeals5 B.T.A. 1230; 1927 BTA LEXIS 3644; January 27, 1927, Promulgated *3644 C. R. Fletcher, Esq., for the petitioner. Henry Ravenel, Esq., for the respondent. TRAMMELL*1230 TRA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607917/ | DUANE A. BERNDT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBerndt v. CommissionerDocket No. 25382-89United States Tax CourtT.C. Memo 1991-107; 1991 Tax Ct. Memo LEXIS 124; 61 T.C.M. (CCH) 2136; T.C.M. (RIA) 91107; March 13, 1991, Filed *124 Duane A. Berndt, pro se. S. Mark Barnes, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607918/ | Allen L. Miles v. Commissioner.Miles v. CommissionerDocket No. 35861.United States Tax Court1953 Tax Ct. Memo LEXIS 355; 12 T.C.M. (CCH) 189; T.C.M. (RIA) 53064; February 25, 1953*355 David W. Ketler, Esq., for the petitioner. John J. Hopkins, Esq. and George Rabil, Esq., for the respondent. MURDOCKMemorandum Finding... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607919/ | * John M. Rogers and Gladys B. Rogers, Petitioners, v. Commissioner of Internal Revenue, RespondentRogers v. CommissionerDocket No. 3958-63United States Tax Court44 T.C. 126; 1965 U.S. Tax Ct. LEXIS 92; April 30, 1965, Filed April 30, 1965, Filed *92 Decision will be entered under Rule 50. The petitioners entered into... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607921/ | Charles Oran Mensik and Mary Mensik, Petitioners, v. Commissioner of Internal Revenue, RespondentMensik v. CommissionerDocket No. 76517United States Tax Court37 T.C. 703; 1962 U.S. Tax Ct. LEXIS 210; January 16, 1962, Filed *210 Decision will be entered under Rule 50. 1. Petitioner, as managing officer, president, and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607922/ | Appeal of EDWIN P. VEITCH.Veitch v. CommissionerDocket No. 1179.United States Board of Tax Appeals1 B.T.A. 680; 1925 BTA LEXIS 2836; February 28, 1925, decided Submitted February 17, 1925. *2836 In making his income-tax return for 1920 the taxpayer was entitled to deduct an amount of $6,386.68 from his income as a ba... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607923/ | Robert W. Willie, Petitioner v. Commissioner of Internal Revenue, RespondentWillie v. CommissionerDocket No. 4516-69United States Tax Court57 T.C. 383; 1971 U.S. Tax Ct. LEXIS 9; December 16, 1971, Filed *9 Decision will be entered for the respondent. During 1967 petitioner was employed as an instructor by the Biloxi ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607924/ | THE BISHOP AND BABCOCK MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bishop & B. Mfg. Co. v. CommissionerDocket No. 101587.United States Board of Tax Appeals45 B.T.A. 776; 1941 BTA LEXIS 1070; November 21, 1941, Promulgated *1070 Stock certificates issued by petitioner provided tha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607926/ | Estate of James H. Lumpkin, Jr., Deceased, Christine T. Hamilton, Executrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Lumpkin v. CommissionerDocket No. 1715-68United States Tax Court56 T.C. 815; 1971 U.S. Tax Ct. LEXIS 98; July 19, 1971, Filed *98 Decision will be entered under Rule 50. Dece... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607928/ | William J. English v. Commissioner.English v. CommissionerDocket No. 90698.United States Tax CourtT.C. Memo 1966-256; 1966 Tax Ct. Memo LEXIS 29; 25 T.C.M. (CCH) 1317; T.C.M. (RIA) 66256; November 23, 1966William J. English, pro se, 114 Little John Rd., El Paso, Tex. Richard G. Holloway, for the respondent. DAWSONMemo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607929/ | RAUL RAMON GONZALEZ and MARIA A. GONZALEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGonzalez v. CommissionerDocket No. 5790-73.United States Tax CourtT.C. Memo 1977-240; 1977 Tax Ct. Memo LEXIS 198; 36 T.C.M. (CCH) 982; T.C.M. (RIA) 770240; July 27, 1977, Filed *198 The Treasury Department establishe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607930/ | MORRIS COUNTY CRUSHED STONE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CONCRETE SUPPLY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NORTH JERSEY AMIESITE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morris County Crushed Stone Co. v. CommissionerDocket N... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607931/ | ADELE KAHLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kahle v. CommissionerDocket No. 27209.United States Board of Tax Appeals17 B.T.A. 633; 1929 BTA LEXIS 2278; September 27, 1929, Promulgated *2278 Proposed assessments made upon returns prepared and filed by the deputy collector in December, 1925,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607932/ | CHARLES DWIGHT EHRENSPERGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEhrensperger v. CommissionerDocket No. 12992-90United States Tax CourtT.C. Memo 1994-279; 1994 Tax Ct. Memo LEXIS 284; 67 T.C.M. (CCH) 3106; June 20, 1994, Filed *284 Decision will be entered under Rule 155. Charles Dwight Ehrenspe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607933/ | M. A. Paul, Petitioner, v. Commissioner of Internal Revenue, RespondentPaul v. CommissionerDocket No. 29798United States Tax Court18 T.C. 601; 1952 U.S. Tax Ct. LEXIS 159; June 23, 1952, Promulgated *159 Decision will be entered under Rule 50. 1. Section 117 (a) (1) (B) -- Depreciable Property Used in Trade or Busines... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607934/ | KARL EASTON AND JACQUALINE EASTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEASTON v. COMMISSIONERDocket No. 29540-88United States Tax CourtT.C. Memo 1991-461; 1991 Tax Ct. Memo LEXIS 510; 62 T.C.M. (CCH) 773; September 23, 1991, Filed *510 Decision will be entered under Rule 155. Karl Easton and Ja... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607936/ | BENJAMIN B. SANDERSON, EXECUTOR UNDER THE WILL OF MARGARETTA A. LIBBY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sanderson v. CommissionerDocket No. 28979.United States Board of Tax Appeals18 B.T.A. 221; 1929 BTA LEXIS 2101; November 14, 1929, Promulgated *2101 The will of decedent devised and bequea... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607937/ | PAUL SAUERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSauers v. CommissionerDocket No. 19298-83.United States Tax CourtT.C. Memo 1984-367; 1984 Tax Ct. Memo LEXIS 306; 48 T.C.M. (CCH) 536; T.C.M. (RIA) 84367; July 18, 1984. J. Eugene Wilson, for the petitioner. Francis E. McDaniel, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607938/ | CRESCENT HOLDINGS, LLC, ARTHUR W. FIELDS AND JOLEEN H. FIELDS, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrescent Holdings, LLC v. Comm'rDocket Nos. 23756-11, 23757-11.United States Tax Court141 T.C. 477; 2013 U.S. Tax Ct. LEXIS 35; 141 T.C. No. 15; Decembe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607939/ | Stein Brothers Manufacturing Co., a Co-partnership, Leo Stein, Edward B. Stein, Jane Stein Oguss, Petitioners, v. The Secretary of War, RespondentStein Bros. Mfg. Co. v. Secretary of WarDocket No. 23 R.United States Tax Court7 T.C. 863; 1946 U.S. Tax Ct. LEXIS 69; September 26, 1946, Promulgated *69 1. Renegotiation -... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607940/ | Berger Engineering Company v. Commissioner.Berger Engineering Co. v. CommissionerDocket No. 65321.United States Tax CourtT.C. Memo 1961-292; 1961 Tax Ct. Memo LEXIS 57; 20 T.C.M. (CCH) 1518; T.C.M. (RIA) 61292; October 24, 1961R. J. Cleary, Esq., Farmers Bank Bldg., Pittsburgh, Pa., and Albert A. Logan, Esq., for the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607941/ | ED FOSTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SEFFIE FOSTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Foster v. CommissionerDocket Nos. 22753, 22754.United States Board of Tax Appeals19 B.T.A. 958; 1930 BTA LEXIS 2288; May 15, 1930, Promulgated *2288 1. Certain purchase-m... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607942/ | Warren F. Kelly v. Commissioner.Kelly v. CommissionerDocket No. 54928.United States Tax CourtT.C. Memo 1956-152; 1956 Tax Ct. Memo LEXIS 134; 15 T.C.M. (CCH) 757; T.C.M. (RIA) 56152; June 29, 1956*134 Deductions: Salesmen's expenses: Transportation: Entertainment: Contributions: Medical expenses: Evidence. - The court... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607943/ | RALPH H. JACKSON AND MARY J. JACKSON (HUSBAND AND WIFE). PETITIONERS, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Jackson v. CommissionerDocket Nos. 91780-91789, 95796-95798, 96225-96226, 96592.United States Board of Tax Appeals40 B.T.A. 1094; 1939 BTA LEXIS 751; December 13, 1939, Promulgated *751 1. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607944/ | G. F. Hedges, Jr., and Mary Helen Hedges, Petitioners, v. Commissioner of Internal Revenue, RespondentHedges v. CommissionerDocket No. 295-62United States Tax Court41 T.C. 695; 1964 U.S. Tax Ct. LEXIS 140; 20 Oil & Gas Rep. 645; February 28, 1964, Filed *140 Decision will be entered under Rule 50. Petitioner entered i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607945/ | JEROME P. BURR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WALTER C. BURR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burr v. CommissionerDocket Nos. 13099, 13100.United States Board of Tax Appeals11 B.T.A. 1005; 1928 BTA LEXIS 3664; May 4, 1928, Promulgated *3664 Where petitioners,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607946/ | UNIVERSITY OF MARYLAND PHYSICIANS, P.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentUniversity of Maryland Physicians v. CommissionerDocket No. 4383-79X.United States Tax CourtT.C. Memo 1981-23; 1981 Tax Ct. Memo LEXIS 722; 41 T.C.M. (CCH) 732; T.C.M. (RIA) 81023; January 26, 1981. *722 Petitioner is a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607948/ | Paul E. Watson, et al. 1 v. Commissioner. Watson v. CommissionerDocket Nos. 55521, 56225, 56237, 56255, 56260, 56268, 56269, 56271, 56276, 56329, 57397.United States Tax CourtT.C. Memo 1960-255; 1960 Tax Ct. Memo LEXIS 31; 19 T.C.M. (CCH) 1409; T.C.M. (RIA) 60255; November 30, 1960*31 The petitioners are executive-emp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607949/ | Herbert H. Salinger v. Commissioner.Herbert H. Salinger v. CommissionerDocket No. 13038.United States Tax Court1948 Tax Ct. Memo LEXIS 199; 7 T.C.M. (CCH) 241; T.C.M. (RIA) 48067; April 30, 1948*199 Louis Janin, Esq., 1104 Mills Tower, San Francisco, Calif., for the petitioner. T. M. Mather, Esq., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607953/ | ERNEST D. SPECK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSpeck v. CommissionerDocket No. 20448-81.United States Tax CourtT.C. Memo 1982-704; 1982 Tax Ct. Memo LEXIS 43; 45 T.C.M. (CCH) 273; T.C.M. (RIA) 82704; December 2, 1982. *43 Ernest D. Speck, pro se. Joseph C. Hollywood, for respondent. DAWS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607955/ | GILBERT KING AND ESTATE OF MYRTLE F. KING, DECEASED, MARION BURGER, EXECUTRIX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondnentKing v. CommissionerDocket No. 3544-72.United States Tax CourtT.C. Memo 1974-130; 1974 Tax Ct. Memo LEXIS 188; 33 T.C.M. (CCH) 596; T.C.M. (RIA) 74130; May 22, 1974, Filed. *188 G... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607957/ | Estate of Charles Elson, Deceased, Lloyd E. Elson, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentElson v. CommissionerDocket No. 58628United States Tax Court28 T.C. 442; 1957 U.S. Tax Ct. LEXIS 180; May 24, 1957, Filed *180 Decision will be entered under Rule 50. 1. Under Iowa law, where husband... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607960/ | THOMAS E., JR. & LOLA V. BROCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; MEDICAL MANAGEMENT INC., & SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrock v. CommissionerDocket Nos. 6505-77, 6775-78.United States Tax CourtT.C. Memo 1982-335; 1982 Tax Ct. Memo LEXIS 410; 44 T.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607961/ | ECKERT PACKING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Eckert Packing Co. v. CommissionerDocket No. 92346.United States Board of Tax Appeals42 B.T.A. 1000; 1940 BTA LEXIS 920; October 18, 1940, Promulgated *920 In its fiscal year ended October 31, 1935, petitioner accrued $46,622.72 as Fed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607962/ | MICHAEL J. MALICKI AND KATHLEEN MALICKI, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GOLD EMPORIUM, INC., Petitioner v. COMISSIONER OF INTERNAL REVENUE, Respondent Malicki v. CommissionerDocket Nos. 25157-84, 888-85.United States Tax CourtT.C. Memo 1988-559; 1988 Tax Ct. Memo LEXIS 588; 56 T.C.M. (CC... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607964/ | Lamesa Cooperative Gin, Petitioner v. Commissioner of Internal Revenue, RespondentLamesa Cooperative Gin v. CommissionerDocket No. 237-79United States Tax Court78 T.C. 894; 1982 U.S. Tax Ct. LEXIS 90; 78 T.C. No. 63; June 8, 1982, Filed *90 Decision will be entered for the petitioner. 1. Petitioner, an exempt farmers'... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607965/ | WILLIEM R. KELLEY AND RITA E. KELLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKelley v. CommissionerDocket No. 6635-82.United States Tax CourtT.C. Memo 1983-322; 1983 Tax Ct. Memo LEXIS 463; 46 T.C.M. (CCH) 380; T.C.M. (RIA) 83322; June 7, 1983. James E. McCollum, for the petitioner. John L. Hopkins... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607966/ | Sokol Brothers Furniture Co., a corporation v. Commissioner.Sokol Bros. Furniture Co. v. CommissionerDocket No. 16244.United States Tax Court1949 Tax Ct. Memo LEXIS 247; 8 T.C.M. (CCH) 239; T.C.M. (RIA) 49064; March 10, 1949George S. Brown, Esq., First Nat'l Bldg., Birmingham, Ala., and Robert S. Gordon, Esq., Massey B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607969/ | ALAN K. AND PATRICIA M. HARRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarris v. CommissionerDocket No. 15508-82.United States Tax CourtT.C. Memo 1986-225; 1986 Tax Ct. Memo LEXIS 383; 51 T.C.M. (CCH) 1118; T.C.M. (RIA) 86225; June 4, 1986. *383 Petitioner reported income and expenses with respect... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2315811/ | 404 F. Supp. 2d 1352 (2005)
FLORIDA WILDLIFE FEDERATION, a Florida not-for-profit corporation; and Sierra Club Inc., a not-for-profit corporation, Plaintiff,
v.
UNITED STATES ARMY CORPS OF ENGINEERS; and Colonel Robert M. Carpenter, District Engineer, in his official capacity, Defendants,
Palm Beach County and The Scri... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4607971/ | Perry A. Nichols and Inez Nichols, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentNichols v. CommissionerDocket Nos. 81752, 81753, 81754, 81755United States Tax Court37 T.C. 772; 1962 U.S. Tax Ct. LEXIS 207; January 17, 1962, Filed *207 Decisions will be entered for the respondent. In December 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607972/ | Appeal of JOHN H. WOOD CO.John H. Wood Co. v. CommissionerDocket No. 2254.United States Board of Tax Appeals1 B.T.A. 1098; 1925 BTA LEXIS 2669; May 5, 1925, decided Submitted April 16, 1925. *2669 D. V. Johnston, C.P.A., for the taxpayer. Willis D. Nance, Esq., for the Commissioner. *1099 Before GRAUPNER, TRAMMELL,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607974/ | KNOWLES D. WHITE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RALPH M. WALKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.White v. CommissionerDocket Nos. 70767, 70768.United States Board of Tax Appeals34 B.T.A. 424; 1936 BTA LEXIS 696; April 24, 1936, Promulgated *696 In 1923 a part... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607977/ | APPEAL OF JOSIAH WEDGWOOD & SONS, LTD.Josiah Wedgwood & Sons, Ltd. v. CommissionerDocket No. 3647.United States Board of Tax Appeals3 B.T.A. 355; 1926 BTA LEXIS 2691; January 16, 1926, Decided Submitted August 3, 1925. *2691 1. When it is shown that liability for additional compensation, based upon a graduated perce... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607980/ | MERCANTILE TRUST CO., EXECUTOR UNDER THE WILL OF FRANK A. RUF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mercantile Trust Co. v. CommissionerDocket No. 9528.United States Board of Tax Appeals13 B.T.A. 85; 1928 BTA LEXIS 3319; July 26, 1928, Promulgated *3319 1. The bequests made by the decedent to c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607983/ | Marin Canalways and Development Co., Inc. v. Commissioner.Marin Canalways & Development Co. v. CommissionerDocket No. 89717.United States Tax CourtT.C. Memo 1961-333; 1961 Tax Ct. Memo LEXIS 13; 20 T.C.M. 1705; T.C.M. (RIA) 61333; December 14, 1961Robert M. Winokur, Esq., and Warren Wertheimer, Esq., for the petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607984/ | Estate of Frank P. Orsatti, Deceased, Estella Orsatti Burress and Bank of America National Trust and Savings Association, Co-Administrators With the Will Annexed, Petitioners, v. Commissioner of Internal Revenue, RespondentOrsatti v. CommissionerDocket No. 13466United States Tax Court12 T.C. 188; 1949 U.S. Tax Ct. LEXI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607985/ | Dennis D. Carlin v. Commissioner. Dennis D. Carlin and Blanche (Steinberg) Carlin v. Commissioner.Carlin v. CommissionerDockets Nos. 71734 and 71735.United States Tax CourtT.C. Memo 1960-236; 1960 Tax Ct. Memo LEXIS 58; 19 T.C.M. 1319; T.C.M. (RIA) 60236; October 31, 1960Colin C. Macdonald, Jr., Esq., and Edward H. Han... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607986/ | ELSIE VAN VRANKEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Van Vranken v. CommissionerDocket No. 92788.United States Board of Tax Appeals40 B.T.A. 956; 1939 BTA LEXIS 777; November 24, 1939, Promulgated 1939 BTA LEXIS 777">*777 Petitioner's father left certain personal property to his wife for life... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607989/ | Bear Film Co., Petitioner, v. Commissioner of Internal Revenue, RespondentBear Film Co. v. CommissionerDocket No. 29743United States Tax Court18 T.C. 354; 1952 U.S. Tax Ct. LEXIS 190; May 21, 1952, Promulgated 1952 U.S. Tax Ct. LEXIS 190">*190 Decision will be entered under Rule 50. 1. The petitioner became obligated ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607990/ | CHARLES H. ADDIS AND CINDI ADDIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAddis v. Comm'rNo. 6628-00United States Tax Court118 T.C. 528; 2002 U.S. Tax Ct. LEXIS 32; 118 T.C. No. 32; June 10, 2002, Filed No part of petitioners' payments to the National Heritage Foundation was deductible as a charitabl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607991/ | Estate of Lee J. Clay, Deceased, Mary Louise Clay, Personal Representative, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Clay v. CommissionerDocket No. 21714-83United States Tax Court86 T.C. 1266; 1986 U.S. Tax Ct. LEXIS 91; 86 T.C. No. 74; June 23, 1986, Filed 1986 U.S. Tax Ct. LEXIS 91">*91 De... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4607994/ | WYOMING NATIONAL BANK, OF CASPER, WYOMING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wyoming Nat'l Bank v. CommissionerDocket No. 29875.United States Board of Tax Appeals23 B.T.A. 408; 1931 BTA LEXIS 1879; May 26, 1931, Promulgated 1931 BTA LEXIS 1879">*1879 Where the lessor of a building at its own ... | 01-04-2023 | 11-20-2020 |
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