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https://www.courtlistener.com/api/rest/v3/opinions/4608326/ | KENNETH M. HENSON AND SUE B. HENSON, Petitioners v. COMMISSIONER of INTERNAL REVENUE, RespondentHenson v. CommissionerDocket No. 31654-83.United States Tax CourtT.C. Memo 1988-275; 1988 Tax Ct. Memo LEXIS 309; 55 T.C.M. (CCH) 1143; T.C.M. (RIA) 88275; June 27, 1988. James C. Fleming and Bryan B. Lavine, for the petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608329/ | Adams Tooling, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentAdams Tooling, Inc. v. CommissionerDocket No. 68486United States Tax Court33 T.C. 65; 1959 U.S. Tax Ct. LEXIS 61; October 21, 1959, Filed *61 Decision will be entered under Rule 50. Held: A portion of the compensation paid by petitioner to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608330/ | J. H. PARKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Parker v. CommissionerDocket No. 12568.United States Board of Tax Appeals13 B.T.A. 115; 1928 BTA LEXIS 3314; July 27, 1928, Promulgated *3314 Leon F. Cooper, Esq., for the petitioner. Brice Toole, Esq., for the respondent. STERNHAGEN *115 STER... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608331/ | Pacific Grape Products Co., Petitioner, v. Commissioner of Internal Revenue, RespondentPacific Grape Products Co. v. CommissionerDocket No. 15596United States Tax Court17 T.C. 1097; 1952 U.S. Tax Ct. LEXIS 301; January 2, 1952, Promulgated *301 Decision will be entered under Rule 50. 1. Petitioner, a canner of fruit p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608333/ | Arthur S. Lord v. Commissioner.Arthur S. Lord v. CommissionerDocket No. 27532.United States Tax Court1951 Tax Ct. Memo LEXIS 212; 10 T.C.M. (CCH) 521; T.C.M. (RIA) 51156; May 31, 1951James W. Cooper, Esq., for the petitioner. Robert Margolis, Esq., for the respondent. RAUMMemorandum Findings of Fact and Opinion The re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608335/ | T. I. HARE POWEL, EXECUTOR, ESTATE OF HOPE LVES POWEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Powel v. CommissionerDocket No. 9888.United States Board of Tax Appeals10 B.T.A. 166; 1928 BTA LEXIS 4182; January 24, 1928, Promulgated *4182 The values of farm lands reported by petitioner for estate ta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608336/ | Fabreeka Products Company, Petitioner, v. Commissioner of Internal Revenue, RespondentFabreeka Products Co. v. CommissionerDocket No. 72087United States Tax Court34 T.C. 290; 1960 U.S. Tax Ct. LEXIS 148; May 24, 1960, Filed *148 Decision will be entered under Rule 50. 1. Deductions for amortization of bond premium hel... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608338/ | ESTATE OF MARION WOELBING, DECEASED, by PAUL WOELBING AND ERIC WOELBING, EXECUTORS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Estate of Woelbing v. Comm'rDocket No. 30260-13United States Tax Court2015 U.S. Tax Ct. LEXIS 13; January 26, 2015, DecidedEstate of Woelbing v. Comm'r, 2015 U.S. Tax Ct. LEXI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608339/ | Estate of John H. Acheson, Deceased, Union Trust Company, Successor Trustee, St. Petersburg, Florida, 1 v. Commissioner. Estate of Acheson v. CommissionerDocket Nos. 2712, 2715, 2723, 2724, 2725, 2726, 2727, 2728, 2729, 2731.United States Tax Court1944 Tax Ct. Memo LEXIS 36; 3 T.C.M. (CCH) 1242; T.C.M. (RIA) 44392; Nov... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608340/ | VIRENDRA R. K. AND KATHRINE TEWARI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTewari v. CommissionerDocket No. 623-84.United States Tax CourtT.C. Memo 1986-194; 1986 Tax Ct. Memo LEXIS 410; 51 T.C.M. (CCH) 1009; T.C.M. (RIA) 86194; May 15, 1986. *410 Held: (1) Absent election, Ps not entitled to NOL c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608341/ | ALAN GLICKMAN and RENEE C. GLICKMAN, MITCHELL SUSSMAN and LYNNE SUSSMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGlickman v. CommissionerDocket No. 23822-89United States Tax CourtT.C. Memo 1992-7; 1992 Tax Ct. Memo LEXIS 17; 63 T.C.M. (CCH) 1712; T.C.M. (RIA) 92007; January 6, 1992, Filed *17 James F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608343/ | Paul W. Frenzel and Paula S. Frenzel, et al. 1 v. Commissioner. Frenzel v. CommissionerDocket Nos. 92030-92033, 92037, 92846-92850.United States Tax CourtT.C. Memo 1963-276; 1963 Tax Ct. Memo LEXIS 70; 22 T.C.M. (CCH) 1391; T.C.M. (RIA) 63276; October 7, 1963*70 The petitioners leased warehouse space to a large manufa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608344/ | Estate of C. L. Hayne, Deceased, Kathleen Hayne Phillips, Surviving Widow and Usufructuary, Kathleen Hayne Foltz, William P. Hayne and C. L. Hayne, Jr., Children and Legal Heirs, and Kathleen Hayne Phillips, Surviving Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentHayne v. CommissionerDocket No. 3972... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608345/ | GEORGE R. LANNING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLanning v. CommissionerDocket No. 5225-73.United States Tax CourtT.C. Memo 1975-313; 1975 Tax Ct. Memo LEXIS 57; 34 T.C.M. (CCH) 1366; T.C.M. (RIA) 750313; October 20, 1975, Filed George R. Lanning, pro se. James L. Norris, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608346/ | E. C. Ellery, Petitioner, v. Commissioner of Internal Revenue, RespondentEllery v. CommissionerDocket Nos. 109937, 4173United States Tax Court4 T.C. 407; 1944 U.S. Tax Ct. LEXIS 13; December 4, 1944, Promulgated *13 Decision will be entered under Rule 50. 1. Where by reading together the simultaneously executed declar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608348/ | J. W. & A. P. HOWARD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.J. W. & A. P. Howard Co. v. CommissionerDocket No. 19863.United States Board of Tax Appeals15 B.T.A. 1096; 1929 BTA LEXIS 2729; March 26, 1929, Promulgated *2729 Petitioner priced the inventories in its return for the fiscal year end... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608349/ | HOMER S. JOHNSON AND CHARLES B. JOHNSON, EXECUTORS, ESTATE OF STEPHEN O. JOHNSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Johnson v. CommissionerDocket No. 9550.United States Board of Tax Appeals11 B.T.A. 534; 1928 BTA LEXIS 3785; April 12, 1928, Promulgated *3785 1. On the evidence, it is held t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608350/ | Judy L. Gooderham v. Commissioner.Gooderham v. CommissionerDocket No. 95307.United States Tax CourtT.C. Memo 1964-158; 1964 Tax Ct. Memo LEXIS 179; 23 T.C.M. (CCH) 938; T.C.M. (RIA) 64158; June 8, 1964*179 Petitioner, a professional ice skater, was employed by and required to travel with the Ice Follies show to variou... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608352/ | C. Arthur Weaver Company, Incorporated v. Commissioner.C. Arthur Weaver Co. v. CommissionerDocket No. 95052.United States Tax CourtT.C. Memo 1963-279; 1963 Tax Ct. Memo LEXIS 67; 22 T.C.M. (CCH) 1421; T.C.M. (RIA) 63279; October 10, 1963C. Hobson Goddin, for the petitioner. Douglas O. Tice, for the respondent. SCOTT M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608372/ | Capitol Finance Company, Inc. v. Commissioner.Capitol Finance Co. v. CommissionerDocket No. 7168-70.United States Tax CourtT.C. Memo 1972-206; 1972 Tax Ct. Memo LEXIS 52; 31 T.C.M. (CCH) 1021; T.C.M. (RIA) 72206; September 25, 1972Towner Leeper, 700 American Bank of Commerce Bldg., El Paso, Tex., for the petitioner. Pa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608373/ | SIDNEY W. SINSHEIMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sinsheimer v. CommissionerDocket No. 11068.United States Board of Tax Appeals7 B.T.A. 1099; 1927 BTA LEXIS 3010; August 22, 1927, Promulgated *3010 Loss sustained on sale of a residence property allowed. R. H. Hart, Esq., for the petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608375/ | Virginia E. Ragen, Petitioner, v. Commissioner of Internal Revenue, RespondentRagen v. CommissionerDocket No. 64665United States Tax Court33 T.C. 706; 1960 U.S. Tax Ct. LEXIS 225; January 25, 1960, Filed *225 Decision will be entered for the respondent. Liquidating Corporation -- Nonrecognition of Gain to Stockholders... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608377/ | Estate of Wilhelmina L. Benjamin, Deceased, by the First National Bank of Chicago, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentBenjamin v. CommissionerDocket No. 3584-63United States Tax Court44 T.C. 598; 1965 U.S. Tax Ct. LEXIS 53; July 20, 1965, Filed *53 Decision will be entered under Rule 5... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608378/ | MARY E. SWINGLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Swingler v. CommissionerDocket No. 23250-88United States Tax CourtT.C. Memo 1990-437; 1990 Tax Ct. Memo LEXIS 454; 60 T.C.M. (CCH) 526; T.C.M. (RIA) 90437; August 14, 1990, Filed *454 An appropriate order and decision will be entered for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608379/ | KENNETH C. CALDWELL AND BRENDA S. CALDWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCaldwell v. CommissionerDocket No. 41311-84.United States Tax CourtT.C. Memo 1986-301; 1986 Tax Ct. Memo LEXIS 306; 51 T.C.M. (CCH) 1470; T.C.M. (RIA) 86301; July 22, 1986. Kenneth C. Caldwell, pro se. Terry L. Zabel... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608380/ | Estate of Lucretia Davis Jephson, Deceased; David S. Plume, Dermond Ives, and The Chase Manhattan Bank, N.A., Coexecutors, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Jephson v. CommissionerDocket No. 6563-83United States Tax Court87 T.C. 297; 1986 U.S. Tax Ct. LEXIS 69; 87 T.C. No. 18; August 5... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608381/ | GROUND GRIPPER SHOE CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ground Gripper Shoe Co. v. CommissionerDocket Nos. 17940, 19371.United States Board of Tax Appeals21 B.T.A. 646; 1930 BTA LEXIS 1812; December 12, 1930, Promulgated *1812 1. As of July 15, 1920, the petitioner acquired the asse... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608382/ | William Copeland v. Commissioner.Copeland v. CommissionerDocket No. 77528.United States Tax CourtT.C. Memo 1962-140; 1962 Tax Ct. Memo LEXIS 170; 21 T.C.M. (CCH) 737; T.C.M. (RIA) 62140; June 7, 1962*170 Donald Steinberg, Esq., and Joseph Steinberg, Esq., for the petitioner. Paul D. Barker, Esq., and Rudolph J. Korbel... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608383/ | RICHARD D. AND MARY E. CANNON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCannon v. CommissionerDocket No. 35354-87United States Tax CourtT.C. Memo 1990-410; 1990 Tax Ct. Memo LEXIS 421; 60 T.C.M. (CCH) 391; T.C.M. (RIA) 90410; August 2, 1990, Filed *421 Decision will be entered for the respondent. Jay... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608385/ | Manuel Antuna and Helen K. Antuna v. Commissioner.Antuna v. CommissionerDocket No. 662-68.United States Tax CourtT.C. Memo 1970-290; 1970 Tax Ct. Memo LEXIS 70; 29 T.C.M. (CCH) 1343; T.C.M. (RIA) 70290; October 12, 1970, Filed J. Arthur McNamara, 20 Buray. Valhalla, N. Y., for the petitioners. Marvin A. Fein, for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608387/ | NICHOLAS D'ANGELICO AND MARY D'ANGELICO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentD'Angelico v. CommissionerDocket No. 27891-83.United States Tax CourtT.C. Memo 1985-78; 1985 Tax Ct. Memo LEXIS 556; 49 T.C.M. (CCH) 791; T.C.M. (RIA) 85078; February 21, 1985. *557 Larry Jay Kushner, for the petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608389/ | BENNY V. McGOUGH AND VERNICE McGOUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcGough v. CommissionerDocket No. 21249-81.United States Tax CourtT.C. Memo 1984-646; 1984 Tax Ct. Memo LEXIS 26; 49 T.C.M. (CCH) 296; T.C.M. (RIA) 84646; December 13, 1984. Benny V. McGough, pro se. Joan J. Fahlgren, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608390/ | Herman Paster and Celia Paster v. Commissioner.Paster v. CommissionerDocket Nos. 75409, 78178.United States Tax CourtT.C. Memo 1961-240; 1961 Tax Ct. Memo LEXIS 111; 20 T.C.M. (CCH) 1239; T.C.M. (RIA) 61240; August 24, 1961*111 1. Petitioner, Herman Paster, in 1942, executed three irrevocable trust instruments for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608391/ | 85 GORGONIO WIND GENERATING CO., SANDRA KARDOS, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent85 Gorgonio Wind Generating Co. v. CommissionerDocket No. 25890-89United States Tax CourtT.C. Memo 1994-544; 1994 Tax Ct. Memo LEXIS 552; 68 T.C.M. (CCH) 1071; 68 Trade Cas. (CCH) P1071; Octobe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608392/ | RANDY G. HARBOUR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarbour v. CommissionerDocket No. 22679-901United States Tax CourtT.C. Memo 1991-532; 1991 Tax Ct. Memo LEXIS 581; 62 T.C.M. (CCH) 1083; T.C.M. (RIA) 91532; October 28, 1991, Filed *581 Decision will be entered for the respondent, except as to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608394/ | Southern Ford Tractor Corporation, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentSouthern Ford Tractor Corp. v. CommissionerDocket Nos. 60547, 60548, 60549, 60550United States Tax Court29 T.C. 833; 1958 U.S. Tax Ct. LEXIS 261; February 12, 1958, Filed *261 Decisions will be entered under Rule 50... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608395/ | Edward R. Tolfree v. Commissioner.Tolfree v. CommissionerDocket No. 40285.United States Tax CourtT.C. Memo 1954-50; 1954 Tax Ct. Memo LEXIS 196; 13 T.C.M. (CCH) 493; T.C.M. (RIA) 54156; May 26, 1954, Filed David S. Galton, Esq., for the petitioner. Maurice E. Stark, Esq., for the respondent. MURDOCK Memorandum Finding... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608396/ | HERBERT CARVER AND DOROTHY CARVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; C. GERARD AND MARJORIE DRUCKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarver v. CommissionerDocket Nos. 15106-90, 15107-90United States Tax CourtT.C. Memo 1992-94; 1992 Tax Ct. Memo LEXIS 105; 63 T.C.M. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608397/ | Edmund Thomas Gulledge, Sr., and Lucy Coulter Gulledge, Husband and Wife v. Commissioner.Gulledge v. CommissionerDocket No. 59548.United States Tax CourtT.C. Memo 1957-29; 1957 Tax Ct. Memo LEXIS 223; 16 T.C.M. (CCH) 134; T.C.M. (RIA) 57029; February 13, 1957*223 1. During the taxable years 1951 and 1952 and for many ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608399/ | H. K. MCCANN CO. INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.H. K. McCann Co. v. CommissionerDocket No. 8277.United States Board of Tax Appeals14 B.T.A. 251; 1928 BTA LEXIS 3001; November 15, 1928, Promulgated *3001 Petitioner, an advertising agency, held to be entitled to classification as a per... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608400/ | Rufus K. Steele v. Commissioner.Rufus K. Steele v. CommissionerDocket No. 17096.United States Tax Court1948 Tax Ct. Memo LEXIS 120; 7 T.C.M. (CCH) 558; T.C.M. (RIA) 48155; August 11, 1948Rufus K. Steele, pro se. T. W. Blankenship, Esq., for the respondent. HILL Memorandum Findings of Fact and Opinion HILL, Judge: Thi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608401/ | Carl P. Munter, Petitioner, v. Commissioner of Internal Revenue, Respondent. Sidney S. Munter, Petitioner, v. Commissioner of Internal Revenue, RespondentMunter v. CommissionerDocket Nos. 3063, 3064United States Tax Court5 T.C. 39; 1945 U.S. Tax Ct. LEXIS 166; May 16, 1945, Promulgated *166 Decisions will be entered u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608403/ | The J. E. Mergott Company, Petitioner, v. Commissioner of Internal Revenue, RespondentJ. E. Mergott Co. v. CommissionerDocket No. 14096United States Tax Court11 T.C. 47; 1948 U.S. Tax Ct. LEXIS 127; July 19, 1948, Promulgated *127 Decision will be entered for the respondent. Factory equipment constructed by petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608404/ | NORTHERN ANTHRACITE COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Northern Anthracite Coal Co. v. CommissionerDocket No. 22732.United States Board of Tax Appeals21 B.T.A. 1116; 1931 BTA LEXIS 2249; January 12, 1931, Promulgated *2249 1. The date of filing the original return and not that of fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608405/ | Estate of Helen Moore Quirk, Akeley P. Quirk, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Quirk v. CommissionerDocket No. 8428-72United States Tax Court60 T.C. 520; 1973 U.S. Tax Ct. LEXIS 98; 60 T.C. No. 56; June 28, 1973, Filed *98 Respondent's untimely motion for leave to file answ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608406/ | ROCKFORD BRICK & TILE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rockford Brick & Tile Co. v. CommissionerDocket No. 67998.United States Board of Tax Appeals31 B.T.A. 537; 1934 BTA LEXIS 1077; November 7, 1934, Promulgated *1077 Where creditors of an insolvent corporation assigned their claim... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608408/ | Daniel H. Deutsch and Evelyn M. Deutsch, et al. 1 v. Commissioner. Deutsch v. CommissionerDocket Nos. 114-65 - 116-65.United States Tax CourtT.C. Memo 1967-142; 1967 Tax Ct. Memo LEXIS 116; 26 T.C.M. (CCH) 649; T.C.M. (RIA) 67142; June 28, 1967Dermot R. Long, for the petitioners. Roger Rhodes, for the respondent. SCO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608409/ | GILBERT ALAN REIS and JANIS DEE REIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentReis v. CommissionerDocket No. 6137-79.United States Tax CourtT.C. Memo 1982-213; 1982 Tax Ct. Memo LEXIS 536; 43 T.C.M. (CCH) 1147; T.C.M. (RIA) 82213; April 21, 1982. *536 P was employed as a truck driver and, in connec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608410/ | CHARLES MICHALOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMichalowski v. CommissionerDocket No. 8850-73.United States Tax CourtT.C. Memo 1976-192; 1976 Tax Ct. Memo LEXIS 210; 35 T.C.M. (CCH) 827; T.C.M. (RIA) 760192; June 15, 1976, Filed *210 The petitioner maintained no books or records during t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608411/ | Appeal of THE CLENDENING CO.Clendening Co. v. CommissionerDocket No. 659.United States Board of Tax Appeals1 B.T.A. 622; 1925 BTA LEXIS 2857; February 26, 1925, decided Submitted January 27, 1925. *2857 A taxpayer may not change the basis of reporting income without complying with the regulations prescribed by the Co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608414/ | CHARLES CUNNINGHAM AND ROSE M. CURLESS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Cunningham v. CommissionerDocket Nos. 18093-83; 18672-83; 24602-83.United States Tax CourtT.C. Memo 1989-260; 1989 Tax Ct. Memo LEXIS 260; 57 T.C.M. (CCH) 547; T.C.M. (RIA) 89260; May 30, 1989. *260 Random pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608415/ | EDWARD HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarris v. CommissionerDocket No. 4113-69United States Tax CourtT.C. Memo 1975-125; 1975 Tax Ct. Memo LEXIS 251; 34 T.C.M. (CCH) 597; T.C.M. (RIA) 750125; May 5, 1975, Filed Edward Harris, pro se. Hector C. Perez, for the respondent. STERRETTMEMOR... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608453/ | NORTH AMERICAN RAILWAY CONSTRUCTION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.North American R. Constr. Co. v. CommissionerDocket No. 3167.United States Board of Tax Appeals5 B.T.A. 1260; 1927 BTA LEXIS 3636; January 28, 1927. Promulgated *3636 Personal service classification denied to a railro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608454/ | Sara Nicoll Gotthelf, Petitioner v. Commissioner of Internal Revenue, Respondent; Theodore J. Gotthelf and Toby Gotthelf, Petitioners v. Commissioner of Internal Revenue, RespondentGotthelf v. CommissionerDocket Nos. 5921-65, 6269-65United States Tax Court48 T.C. 690; 1967 U.S. Tax Ct. LEXIS 56; August 11, 1967, Filed ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608482/ | FOREST GLEN CREAMERY COMPANY, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Forest Glen Creamery Co. v. CommissionerDocket Nos. 51833, 64637-64639, 64653-64655.United States Board of Tax Appeals41 B.T.A. 89; 1940 BTA LEXIS 1238; January 16, 1940, Promulgated *1238 On the facts, held, that the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608483/ | SECURITY-FIRST NATIONAL BANK OF LOS ANGELES, EXECUTOR, ESTATE OF WILLIAM M. YOUNG, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Security-First Nat'l Bank v. CommissionerDocket No. 81224.United States Board of Tax Appeals36 B.T.A. 633; 1937 BTA LEXIS 678; October 8, 1937, Promulgated *678 Deced... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608484/ | Frederick J. Villafranca and Thelma Villafranca v. Commissioner.Villafranca v. CommissionerDocket No. 3692-62.United States Tax CourtT.C. Memo 1965-18; 1965 Tax Ct. Memo LEXIS 312; 24 T.C.M. (CCH) 76; T.C.M. (RIA) 65018; February 3, 1965*312 Irwin G. Waterman, 600 Marion E. Taylor Bldg., Louisville, Ky. 40202, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608485/ | Caroline D. Thompson, Petitioner, v. Commissioner of Internal Revenue, RespondentThompson v. CommissionerDocket No. 36535United States Tax Court1954 U.S. Tax Ct. LEXIS 185; 22 T.C. 507; June 9, 1954, Filed. June 9, 1954, Filed *185 Decision will be entered under Rule 50. 1. Petitioner was the sole beneficiary of two ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/353942/ | 572 F.2d 193
77-2 USTC P 9747
Harry GORDON and Geraldine Gordon,Petitioners-Appellants-Cross-Appellees,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee-Cross-Appellant.
Nos. 75-2567, 75-2960.
United States Court of Appeals,Ninth Circuit.
Aug. 26, 1977.
Bruce I. Hochman, Harvey D. Tack, Los Angeles, Cal., argue... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4608486/ | PARK CHAMBERLAIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chamberlain v. CommissionerDocket No. 88067.United States Board of Tax Appeals41 B.T.A. 10; 1940 BTA LEXIS 1247; January 5, 1940, Promulgated *1247 In 1920 petitioner and others purchased a farm for cash and executed a purchase money mortgag... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608487/ | Jack Winston Londen and Doris M. Londen, Petitioners, v. Commissioner of Internal Revenue, RespondentLonden v. CommissionerDocket Nos. 2142-62, 3089-63United States Tax Court45 T.C. 106; 1965 U.S. Tax Ct. LEXIS 23; October 22, 1965, Filed *23 Decisions will be entered under Rule 50. In December 1958 Jack Winston Londe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608490/ | A. M. CAMPAU REALTY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.A. M. Campau Realty Co. v. CommissionerDocket No. 70340.United States Board of Tax Appeals35 B.T.A. 687; 1937 BTA LEXIS 848; March 12, 1937, Promulgated *848 Where the right to receive rentals under a lease was in question and lit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/709356/ | 71 F.3d 878
U.S.v.Arthur*
NO. 95-20175
United States Court of Appeals,Fifth Circuit.
Nov 17, 1995
Appeal From: S.D.Tex., No. CR-H-94-120-4
REMANDED.
*
Fed.R.App.P. 34(a); 5th Cir.R. 34.2 | 01-04-2023 | 04-17-2012 |
https://www.courtlistener.com/api/rest/v3/opinions/3285197/ | The action is upon a bond given to secure the payment by the Mercantile Refining Company to the plaintiff of the consideration for oil furnished by the latter to the former. Plaintiff had judgment, from which and the order denying their motion for a new trial certain of the sureties have appealed.
The main controversy ... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4608455/ | STEPHEN A. PAOLI AND BETTY MAE PAOLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPaoli v. CommissionerDocket No. 42511-85.United States Tax CourtT.C. Memo 1988-23; 1988 Tax Ct. Memo LEXIS 21; 54 T.C.M. (CCH) 1574; T.C.M. (RIA) 88023; January 21, 1988. William J. Gerard, for the petitioners. Teri A. Fr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608456/ | Alfred G. Moitozo and Lillian L. Moitozo v. Commissioner.Moitozo v. CommissionerDocket No. 86475.United States Tax CourtT.C. Memo 1962-15; 1962 Tax Ct. Memo LEXIS 292; 21 T.C.M. (CCH) 74; T.C.M. (RIA) 62015; January 29, 1962Francis, T. Meagher, Esq., for the petitioners. Norton L. Armour, Esq., for the respondent. MUL... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608457/ | FREDERICK AYER, JR., ET AL., TRUSTEES UNDER INDENTURE OF TRUST EXECUTED BY FREDERICK AYER, DATED FEBRUARY 24, 1911, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ayer v. CommissionerDocket No. 67766.United States Board of Tax Appeals37 B.T.A. 767; 1938 BTA LEXIS 990; April 26, 1938, Promulgated *990 1. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608459/ | TWIN BELL OIL SYNDICATE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Twin Bell Oil Syndicate v. CommissionerDocket No. 29518.United States Board of Tax Appeals26 B.T.A. 165; 1932 BTA LEXIS 1354; May 25, 1932, Promulgated *1354 Held, petitioner was taxable as a trust for the years 1922 and 1923. John B.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608460/ | JAMES B. FOREHAND, JR., FIDUCIARY TRANSFEREE OF THE ASSETS OF JAMES B. FOREHAND, DECEASED, TRANSFEROR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentForehand v. CommissionerDocket No. 6850-92United States Tax CourtT.C. Memo 1993-618; 1993 Tax Ct. Memo LEXIS 627; 66 T.C.M. (CCH) 1763; December 23, 1993, File... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608461/ | ALINE J. ROSSELOT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRosselot v. CommissionerDocket No. 10825-87United States Tax CourtT.C. Memo 1990-254; 1990 Tax Ct. Memo LEXIS 273; 59 T.C.M. (CCH) 667; T.C.M. (RIA) 90254; May 23, 1990, Filed Arthur G. Muegler, Jr., for the petitioner. Steven W. LaBounty, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608462/ | The Nivison-Weiskopf Company, Petitioner, v. Commissioner of Internal Revenue, RespondentNivison-Weiskopf Co. v. CommissionerDocket No. 26564United States Tax Court18 T.C. 1025; 1952 U.S. Tax Ct. LEXIS 101; September 18, 1952, Promulgated *101 Decision will be entered under Rule 50. Petitioner claiming credit for agre... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608464/ | Estate of Nina Huddleson, Deceased, Roberton F. Williams, Administrator v. Commissioner. E. E. Huddleson v. Commissioner.Estate of Nina Huddleson v. CommissionerDocket Nos. 13026, 13034.United States Tax Court1949 Tax Ct. Memo LEXIS 267; 8 T.C.M. (CCH) 159; T.C.M. (RIA) 49032; February 11, 1949*267 Section 107 (a), I.R... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608465/ | John I. Snyder, Jr. and Elfrida A. Snyder v. Commissioner.Snyder v. CommissionerDocket No. 83960.United States Tax CourtT.C. Memo 1964-107; 1964 Tax Ct. Memo LEXIS 229; 23 T.C.M. (CCH) 628; T.C.M. (RIA) 64107; April 23, 1964*229 Held, no bona fide indebtedness existed in connection with a transaction involving the pur... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608466/ | Consolidated Premium Iron Ores Limited, et al., * Petitioners, v. Commissioner of Internal Revenue, RespondentConsolidated Premium Iron Ores, Ltd. v. CommissionerDocket Nos. 47893, 54352, 54396United States Tax Court28 T.C. 127; 1957 U.S. Tax Ct. LEXIS 212; April 23, 1957, Filed *212 Decisions will be entered under Rul... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608467/ | HENRY VOGT MACHINE COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHenry Vogt Mach. Co. v. CommissionerDocket No. 21887-90United States Tax CourtT.C. Memo 1993-371; 1993 Tax Ct. Memo LEXIS 380; 66 T.C.M. (CCH) 426; August 19, 1993, Filed *380 Decision will be entered under Rule 155. In January 1985... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608469/ | Richard C. and Shirley P. Purdy v. Commissioner.Purdy v. CommissionerDocket No. 4200-64.United States Tax CourtT.C. Memo 1966-186; 1966 Tax Ct. Memo LEXIS 99; 25 T.C.M. (CCH) 961; T.C.M. (RIA) 66186; August 9, 1966*99 Damage to the basement walls of petitioners' residence held not a "casualty" within the meaning of se... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608470/ | Harold E. McCullough v. Commissioner. Lena Fay McCullough v. Commissioner. Arthur McCullough v. Commissioner. Glenna McCullough v. Commissioner.Harold E. McCullough v. CommissionerDocket Nos. 21808, 21809, 21810, 21811.United States Tax Court1949 Tax Ct. Memo LEXIS 126; 8 T.C.M. (CCH) 657; T.C.M. (RIA) 49175; July 14, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608471/ | Dov B. Kasachkoff v. Commissioner.Kasachkoff v. CommissionerDocket No. 76109.United States Tax CourtT.C. Memo 1960-252; 1960 Tax Ct. Memo LEXIS 41; 19 T.C.M. (CCH) 1393; T.C.M. (RIA) 60252; November 25, 1960Milton I. Baldinger, Esq., Wyatt Building, Washington, D.C., for the petitioner. Herbert A. Seidman, Esq., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608472/ | Reo Motors, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentReo Motors, Inc. v. CommissionerDocket No. 6409United States Tax Court9 T.C. 314; 1947 U.S. Tax Ct. LEXIS 111; September 10, 1947, Promulgated *111 Decision will be entered under Rule 50. In 1941 petitioner sustained a loss resulting from the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608474/ | Elmer A. Towle v. Commissioner. Mary Towle v. Commissioner.Towle v. CommissionerDocket Nos. 48122, 48123.United States Tax CourtT.C. Memo 1955-141; 1955 Tax Ct. Memo LEXIS 198; 14 T.C.M. (CCH) 521; T.C.M. (RIA) 55141; May 31, 1955*198 Joseph Hartman, Esq., Clark Building, Jacksonville, Fla., and Louis Safer, Esq., for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608450/ | Leon Bloch v. Commissioner.Bloch v. CommissionerDocket No. 6398.United States Tax Court1947 Tax Ct. Memo LEXIS 234; 6 T.C.M. 408; T.C.M. (RIA) 47101; April 23, 19471947 Tax Ct. Memo LEXIS 234">*234 Petitioner claimed for 1941 a war loss of certain personal property he left in his apartment when he left Paris, France, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608451/ | PEERLESS PACIFIC CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Peerless Pac. Co. v. CommissionerDocket No. 14376.United States Board of Tax Appeals10 B.T.A. 103; 1928 BTA LEXIS 4200; January 21, 1928, Promulgated 1928 BTA LEXIS 4200">*4200 Additional compensation held deductible. Alfred P. Dobson, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608452/ | CLARK J. HARRINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHARRINGTON v. COMMISSIONERDocket No. 6746-77.United States Tax CourtT.C. Memo 1978-458; 1978 Tax Ct. Memo LEXIS 56; 37 T.C.M. 1847-74; November 15, 1978, Filed 1978 Tax Ct. Memo LEXIS 56">*56 Lester J. Schaffer, for the petitioner. William ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608476/ | Alex L. Sweet, Petitioner, v. Commissioner of Internal Revenue, RespondentSweet v. CommissionerDocket No. 94017United States Tax Court40 T.C. 403; 1963 U.S. Tax Ct. LEXIS 115; May 23, 1963, Filed *115 Decision will be entered for the respondent. Petitioner during the taxable year was a candidate for a degree in medici... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608477/ | Edward A. Collins and Leefa D. Collins v. Commissioner.Collins v. CommissionerDocket No. 43660.United States Tax CourtT.C. Memo 1954-180; 1954 Tax Ct. Memo LEXIS 68; 13 T.C.M. (CCH) 983; T.C.M. (RIA) 54286; October 19, 1954, Filed *68 Edward A. Collins, pro se. Donald J. Fortman, Esq., for the respondent. OPPERMemora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4334235/ | HOME HEALTH SERVICES TRUST, ROBERT HOGUE, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHome Health Servs. Trust v. Comm'rNo. 2212-02 United States Tax CourtT.C. Memo 2003-58; 2003 Tax Ct. Memo LEXIS 59; 85 T.C.M. (CCH) 962; T.C.M. (RIA) 55065; March 3, 2003, Filed *59 An order of dismissal will b... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4608478/ | Charles W. Ward and Virginia P. Ward, Petitioners v. Commissioner of Internal Revenue, RespondentWard v. CommissionerDocket No. 30068-83United States Tax Court87 T.C. 78; 1986 U.S. Tax Ct. LEXIS 81; 87 T.C. No. 6; July 16, 1986, Filed *81 Decision will be entered under Rule 155. In 1940, H entered into a land contract... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608479/ | APPEAL OF SHARPSVILLE BOILER WORKS CO.Sharpsville Boiler Works Co. v. CommissionerDocket No. 1873.United States Board of Tax Appeals3 B.T.A. 568; 1926 BTA LEXIS 2631; February 3, 1926, Decided Submitted August 8, 1925. *2631 1. Upon the evidence, held, the taxpayer did not file a false or fraudulent return with inte... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608480/ | HEBER A. SMITH, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. Comm'rDocket No. 6813-89 United States Tax CourtT.C. Memo 1989-508; 1989 Tax Ct. Memo LEXIS 511; 58 T.C.M. (CCH) 173; T.C.M. (RIA) 89508; September 20, 1989*511 Held, P did not file a petition with this Court within 90 days after th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/6113040/ | Case: 21-40382 Document: 00516181087 Page: 1 Date Filed: 01/26/2022
United States Court of Appeals
for the Fifth Circuit United States Court of Appeals
Fifth Cir... | 01-04-2023 | 01-27-2022 |
https://www.courtlistener.com/api/rest/v3/opinions/6113041/ | Filed 1/26/22; See Concurring and Dissenting Opinion
CERTIFIED FOR PUBLICATION
IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA
FOURTH APPELLATE DISTRICT
DIVISION TWO
MARK RANDALL GREIF,
C... | 01-04-2023 | 01-27-2022 |
https://www.courtlistener.com/api/rest/v3/opinions/4608481/ | NOBLE R. PRICE and JANIE PRICE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPrice v. CommissionerDocket No. 9347-76.United States Tax CourtT.C. Memo 1979-17; 1979 Tax Ct. Memo LEXIS 511; 38 T.C.M. (CCH) 53; T.C.M. (RIA) 79017; January 9, 1979, Filed *511 H sold stock and agreed to receive the sales proc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608492/ | CENTURY MUSIC PUBLISHING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Century Music Publishing Co. v. CommissionerDocket No. 12840.United States Board of Tax Appeals12 B.T.A. 647; 1928 BTA LEXIS 3488; June 15, 1928, Promulgated *3488 AFFILIATED CORPORATIONS. - Three corporations involved herein wer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608495/ | Estate of Joseph A. Brudermann, Dorothy W. Brudermann, Administratrix, Petitioner, v. Commissioner of Internal Revenue, RespondentBrudermann v. CommissionerDocket No. 12108United States Tax Court10 T.C. 560; 1948 U.S. Tax Ct. LEXIS 230; March 30, 1948, Promulgated *230 Decision will be entered under Rule 50. 1. At dec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653708/ | United States Court of Appeals
For the Eighth Circuit
___________________________
No. 19-3263
___________________________
United States of America
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653709/ | FILED
United States Court of Appeals
PUBLISH Tenth Circuit
UNITED STATES COURT OF APPEALS January 22, 2021
Christopher M. Wol... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4608498/ | Alexander Jarvis v. Commissioner.Jarvis v. CommissionerDocket No. 5126.United States Tax Court1946 Tax Ct. Memo LEXIS 180; 5 T.C.M. (CCH) 459; T.C.M. (RIA) 46133; May 28, 1946*180 1. Held, on the facts, that for the year 1940 the business of Alexander Jarvis Company of Manchester, Connecticut, was conducted as a sole ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608499/ | Edward Orton, Jr., Ceramic Foundation, Petitioner v. Commissioner of Internal Revenue, RespondentEdward Orton, Jr., Ceramic Foundation v. CommissionerDocket No. 3271-67United States Tax Court56 T.C. 147; 1971 U.S. Tax Ct. LEXIS 143; April 26, 1971, Filed *143 Decision will be entered under Rule 50. Complying with the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608500/ | C. S. FERRY & SON, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.C. S. Ferry & Son, Inc. v. CommissionerDocket Nos. 23211, 36759.United States Board of Tax Appeals18 B.T.A. 1261; 1930 BTA LEXIS 2488; February 20, 1930, Promulgated *2488 A reasonable allowance for salaries of corporate officers, ren... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608502/ | GEORGE L. STONE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stone v. CommissionerDocket No. 10756.United States Board of Tax Appeals9 B.T.A. 20; 1927 BTA LEXIS 2685; November 8, 1927, Promulgated *2685 Amounts of commissions held not distributive shares of partnership or actually or constructively rec... | 01-04-2023 | 11-20-2020 |
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