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https://www.courtlistener.com/api/rest/v3/opinions/4608503/ | APPEAL OF J. S. FOWLER, SR.Fowler v. CommissionerDocket No. 3260.United States Board of Tax Appeals4 B.T.A. 427; 1926 BTA LEXIS 2288; July 27, 1926, Decided *2288 As the taxpayer operated his business as a sole proprietorship, money withdrawn from the cash drawer by him but included in gross profits should not be char... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608505/ | T-MINERALS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentT-Minerals, Inc. v. CommissionerDocket No. 5532-86United States Tax CourtT.C. Memo 1990-290; 1990 Tax Ct. Memo LEXIS 308; 59 T.C.M. (CCH) 841; T.C.M. (RIA) 90290; June 12, 1990, Filed *308 Decision will be entered for the respondent. Michael N... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608507/ | JAMES D. ROBINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Robinson v. CommissionerDocket No. 104734.United States Board of Tax Appeals45 B.T.A. 39; 1941 BTA LEXIS 1186; September 5, 1941, Promulgated *1186 In 1937 petitioner was vice president of a bank in Atlanta, Georgia, at a salary of $19,000 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608508/ | ALEXANDER TRUST PROPERTY, DAVID S. LANSDEN, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Alexander Trust Property v. CommissionerDocket No 6980.United States Board of Tax Appeals12 B.T.A. 1226; 1928 BTA LEXIS 3381; July 9, 1928, Promulgated *3381 The petitioner held to be an unincorporated asso... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608510/ | Estate of Mary Jane Burrell, Anne Burrell, Guardian of the Person and Estate of Mary Jane Burrell v. Commissioner. Anne Burrell Trust, Mary Jane Burrell Trust, and Frank L. Burrell, Jr. Trust, Frank L. Burrell, Trustee v. Commissioner. Anne Burrell, Donee v. Commissioner. Estate of Frank L. Burrell, Jr., Anne Burrell, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608513/ | COMMERCIAL TRUST CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Commercial Trust Co. v. CommissionerDocket Nos. 31926, 31927.United States Board of Tax Appeals18 B.T.A. 1248; 1930 BTA LEXIS 2494; February 19, 1930, Promulgated *2494 The petitioner was created by a declaration of trust made November 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608514/ | NORTH STAR GRANITE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.North Star Granite Corp. v. CommissionerDocket No. 37299.United States Board of Tax Appeals21 B.T.A. 222; 1930 BTA LEXIS 1894; November 6, 1930, Promulgated *1894 1. DEDUCTION - AS BUSINESS EXPENSE OR LOSS. - The petitioner wa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608515/ | FRED EBERLIN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fred Eberlin Co. v. CommissionerDocket No. 6827.United States Board of Tax Appeals8 B.T.A. 1107; 1927 BTA LEXIS 2721; October 31, 1927, Promulgated *2721 1. Good will paid in to a corporation for capital stock can not be included in investe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608517/ | Estate of Wong Goo Shee, Deceased, Katt Chiu Wong, Assignee v. Commissioner.Estate of Wong Goo Shee v. CommissionerDocket Nos. 3586, 3984, 11057, 11716.United States Tax Court1948 Tax Ct. Memo LEXIS 22; 7 T.C.M. (CCH) 918; T.C.M. (RIA) 48258; December 7, 1948*22 E. R. Cameron, C.P.A., Honolulu, T.H., for the petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608518/ | FIRST NATIONAL BANK AND TRUST COMPANY OF MINNEAPOLIS AS REPRESENTATIVE OF THE ESTATE OF EDWARD STARR JUDD, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.First Nat'l Bank & Trust Co. v. CommissionerDocket No. 91229.United States Board of Tax Appeals39 B.T.A. 134; 1939 BTA LEXIS 1065; January 19, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3263142/ | Ms. Cathyrn E. Hinshaw Executive Director Arkansas Fire Police Pension Review Board P.O. Drawer 34164 Little Rock, AR 72203
Dear Ms. Hinshaw:
This is in response to your request for an opinion regarding A.C.A. § 24-11-418 (Repl. 1992), which governs the purchase of military service in local police pension plans. You h... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4608520/ | BUFFALO FORGE CO. AND BUFFALO STEAM PUMP CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Buffalo Forge Co. v. CommissionerDocket No. 3170.United States Board of Tax Appeals5 B.T.A. 947; 1926 BTA LEXIS 2742; December 23, 1926, Promulgated *2742 1. Expenditures over the years 1909 to 1913 properly app... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608522/ | E. W. Smiley v. Commissioner.Smiley v. CommissionerDocket No. 1506.United States Tax Court1944 Tax Ct. Memo LEXIS 95; 3 T.C.M. (CCH) 1040; T.C.M. (RIA) 44320; October 5, 1944*95 Hugh W. Allin, Esq., 1008 Lafayette Bldg., Detroit, Mich., for the petitioner. Paul A. Sebastian, Esq., for the respondent. OPPERMemorandum ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608524/ | STANLEY MAZUR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMazur v. CommissionerDocket No. 19245-86United States Tax CourtT.C. Memo 1992-308; 1992 Tax Ct. Memo LEXIS 332; 63 T.C.M. (CCH) 3077; June 1, 1992, Filed *332 Decision will be entered under Rule 155. Stanley Mazur, pro se. Frank McClanahan, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608525/ | Jack & Ida Lustman v. Commissioner.Lustman v. CommissionerDocket No. 61630.United States Tax CourtT.C. Memo 1960-116; 1960 Tax Ct. Memo LEXIS 172; 19 T.C.M. (CCH) 617; T.C.M. (RIA) 60116; June 7, 1960*172 Jack Lustman, pro se, 7413 Drexel Road, Philadelphia, Pa. Albert J. O'Connor, Esq., for the respondent. FISHERMem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608527/ | THE ODORONO COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE GLAZO COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Odorono Co. v. CommissionerDocket Nos. 51195, 51196.United States Board of Tax Appeals26 B.T.A. 1355; 1932 BTA LEXIS 1157; October 26, 1932, Promulgated *1157... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608528/ | ELMER KLISE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Klise v. CommissionerDocket No. 11318.United States Board of Tax Appeals10 B.T.A. 1234; 1928 BTA LEXIS 3923; March 8, 1928, Promulgated *3923 1. Wife's Separate Income. The petitioner and his wife were each owners of shares of stock in a Michig... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608529/ | DAVID SEBBERSON and PATTI A. SEBBERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSebberson v. CommissionerDocket No. 5784-83.United States Tax CourtT.C. Memo 1984-605; 1984 Tax Ct. Memo LEXIS 68; 49 T.C.M. (CCH) 131; T.C.M. (RIA) 84605; November 20, 1984. James D. McCarthy, Jr., and William G. Davids... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608530/ | MILLS, MITCHELL & TURNER, A KENTUCKY PARTNERSHIP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMills, Mitchell & Turner v. CommissionerDocket No. 15628-90RUnited States Tax CourtT.C. Memo 1993-99; 1993 Tax Ct. Memo LEXIS 100; 65 T.C.M. (CCH) 2127; 16 Employee Benefits Cas. (BNA) 2001; March 23, 1993, Filed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608531/ | Peter E. Maxwell and Helen E. Maxwell, Petitioners v. Commissioner of Internal Revenue, Respondent; Hi Life Products, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentMaxwell v. CommissionerDocket Nos. 37185-86, 37186-861United States Tax Court95 T.C. 107; 1990 U.S. Tax Ct. LEXIS 73; 95 T.C. No. 9; July ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608532/ | WILLIAM T. HAMILTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHamilton v. CommissionerDocket No. 6088-79.United States Tax CourtT.C. Memo 1983-104; 1983 Tax Ct. Memo LEXIS 683; 45 T.C.M. (CCH) 793; T.C.M. (RIA) 83104; February 17, 1983. *683 Held: Petitioner is entitled to claim his father and mother ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608533/ | JOE SPARLING, Petitioner v COMMISSIONER OF INTERNAL REVENUE, RespondentSparling v. CommissionerDocket No. 23934-86United States Tax CourtT.C. Memo 1990-661; 1990 Tax Ct. Memo LEXIS 736; 60 T.C.M. (CCH) 1598; T.C.M. (RIA) 90661; December 31, 1990,Filed *736 Decision will be entered under Rule 155. Joe Sparling, pro se.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608535/ | JOHN W. ROLLINS AND LINDA S. PRICKETT (FORMERLY LINDA S. ROLLINS), et al. 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Rollins v. CommissionerDocket Nos. 7673-76, 1518-77, 8200-77, 11119-77, 11864-77, 13848-79, 13209-80, 13210-80, 13211-80, 13212-80, 22950-81, 23449-81, 7971-82United States Tax CourtT.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608537/ | GUARANTY TRUST COMPANY OF NEW YORK, EXECUTOR, ESTATE OF JAMES GORDON BENNETT, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guaranty Trust Co. v. CommissionerDocket Nos. 62739, 69550.United States Board of Tax Appeals31 B.T.A. 19; 1934 BTA LEXIS 1180; August 7, 1934, Promulgated *1180 Where a r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608539/ | GEORGE L. AND PEARLINE CLEMONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClemons v. CommissionerDocket No. 7118-77.United States Tax CourtT.C. Memo 1979-273; 1979 Tax Ct. Memo LEXIS 255; 38 T.C.M. (CCH) 1071; T.C.M. (RIA) 79273; July 23, 1979, Filed *255 Held: Respondent's disallowance of deductions f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608541/ | CO-OPERATIVE CENTRAL EXCHANGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Co-operative Cent. Exchange v. CommissionerDocket Nos. 46479, 53366.United States Board of Tax Appeals27 B.T.A. 17; 1932 BTA LEXIS 1140; November 7, 1932, Promulgated *1140 The petitioner is a share capital cooperative corporati... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608542/ | Lorne Greene and Nancy Greene, Petitioners v. Commissioner of Internal Revenue, RespondentGreene v. CommissionerDocket No. 14750-79United States Tax Court81 T.C. 132; 1983 U.S. Tax Ct. LEXIS 53; 81 T.C. No. 11; August 23, 1983, Filed *53 P was a limited partner in a partnership formed to acquire and distribute a motio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608543/ | Joseph F. Amaro v. Commissioner.Amaro v. CommissionerDocket No. 4906-69 SC.United States Tax CourtT.C. Memo 1970-208; 1970 Tax Ct. Memo LEXIS 153; 29 T.C.M. (CCH) 914; T.C.M. (RIA) 70208; July 22, 1970, Filed Joseph F. Amaro, pro se, 4618 First St., Pleasanton, Calif.Joel A. Sharon, for the respondent. FAYMemorandum F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608544/ | SYLVIA BROGDON DWIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDwight v. CommissionerDocket No. 44324-86.United States Tax CourtT.C. Memo 1988-100; 1988 Tax Ct. Memo LEXIS 128; 55 T.C.M. (CCH) 358; T.C.M. (RIA) 88100; March 7, 1988. Sylvia Brogdon Dwight, pro se. Roslyn Taylor, for the respondent. G... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608547/ | EDMUND H. FLEMING ET AL., EXECUTORS, ESTATE OF C. F. FLEMING, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fleming v. CommissionerDocket No. 7212.United States Board of Tax Appeals9 B.T.A. 419; 1927 BTA LEXIS 2595; November 29, 1927, Promulgated *2595 1. MOTION FOR SUBSTITUTION OF PARTIES. - Denied un... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608548/ | MICHAEL L. HAMILTON, Transferee, Petitioner v COMMISSIONER OF INTERNAL REVENUE, RespondentHamilton v. CommissionerDocket No. 48208-86United States Tax CourtT.C. Memo 1991-25; 1991 Tax Ct. Memo LEXIS 19; 61 T.C.M. (CCH) 1708; T.C.M. (RIA) 91025; January 23, 1991, Filed Decision will be entered for the respondent. Evere... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608549/ | Anastasie Irene Warden Cittadini v. Commissioner.Cittadini v. CommissionerDocket No. 108757.United States Tax Court1943 Tax Ct. Memo LEXIS 310; 1 T.C.M. (CCH) 608; T.C.M. (RIA) 43220; May 11, 1943*310 C. Walter Randall, Jr., Esq., for the petitioner. Harry L. Brown, Esq., for the respondent. HILL Supplemental Memoran... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3270075/ | On August 1, 1932, appellant issued its policy of insurance to Arthur Hampton by the terms of which it agreed to pay Annis Hampton, beneficiary, in the event of the accidental death of the insured, $400 as follows:
"INDEMNITY FOR SPECIFIC LOSSES FROM ACCIDENTAL INJURIES.
"If due directly (and independently... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4608552/ | BERNICEDALE COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bernicedale Coal Co. v. CommissionerDocket Nos. 9824, 13183, 24997.United States Board of Tax Appeals16 B.T.A. 696; 1929 BTA LEXIS 2532; May 27, 1929, Promulgated *2532 1. STATUTE OF LIMITATIONS. - The five-year period for assessment an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4340023/ | SIVATHARAN NATKUNANATHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNatkunanathan v. CommissionerDocket No. 10332-14LUnited States Tax CourtT.C. Memo 2015-106; 2015 Tax Ct. Memo LEXIS 115; 109 T.C.M. (CCH) 1548; June 9, 2015, FiledNatkunanathan v. Comm'r, T.C. Memo 2010-15">T.C. Memo 2010-15, 2010 Tax C... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4608553/ | LOU M. HATFIELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHatfield v. CommissionerDocket No. 3831-78.United States Tax CourtT.C. Memo 1979-181; 1979 Tax Ct. Memo LEXIS 344; 38 T.C.M. (CCH) 756; T.C.M. (RIA) 79181; May 9, 1979, Filed Lou M. Hatfield, pro se. Gary A. Benford, for the respondent. SCOTT ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608555/ | LAYARD M. WHITE and LENA PAULINE WHITE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhite v. CommissionerDocket No. 4837-78.United States Tax CourtT.C. Memo 1980-582; 1980 Tax Ct. Memo LEXIS 11; 41 T.C.M. (CCH) 671; T.C.M. (RIA) 80582; December 30, 1980Layard M. White, pro se. Michael J. Cooper, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608556/ | FRED DODD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dodd v. CommissionerDocket No. 15251.United States Board of Tax Appeals18 B.T.A. 563; 1929 BTA LEXIS 2016; December 23, 1929, Promulgated *2016 Bradley L. Wallace, Esq., and Stanley H. Hermann, C.P.A., for the petitioner. Eugene Meacham, Esq., for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608557/ | ROBERT M. AND CHRISTINE M. LINSMAYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLinsmayer v. CommissionerDocket No. 15094-92.United States Tax CourtT.C. Memo 1995-437; 1995 Tax Ct. Memo LEXIS 441; 70 T.C.M. (CCH) 664; September 12, 1995, Filed *441 Decision will be entered for respondent. Mark A. Pri... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608558/ | Illinois Grain Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentIllinois Grain Corp. v. CommissionerDocket No. 6332-84United States Tax Court87 T.C. 435; 1986 U.S. Tax Ct. LEXIS 61; 87 T.C. No. 24; August 18, 1986, Filed *61 Decision will be entered under Rule 155. P, a nonexempt cooperative, der... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608559/ | RUTH MINTZ SACK, SOLE BENEFICIARY AND TRUST MANAGER UNDER NORTHERN TRUST AGREEMENT NO. 9842, AUTHORIZED REPRESENTATIVE OF ALL OF THE HEIRS OF LOUIS MINTZ, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sack v. CommissionerDocket No. 89049.United States Board of Tax Appeals36 B.T.A. 595; 1937 BTA ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608560/ | THE CLEVELAND TRUST COMPANY, TRUSTEE OF THE TRUST ESTATE KNOWN AS GARFIELD BUILDING SITE TRUST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cleveland Trust Co. v. CommissionerDocket No. 88715.United States Board of Tax Appeals39 B.T.A. 429; 1939 BTA LEXIS 1033; February 14, 1939, Promulgated *1033 The ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608561/ | CHARLES R. HOLDEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Holden v. CommissionerDocket Nos. 55486, 62198.United States Board of Tax Appeals27 B.T.A. 530; 1933 BTA LEXIS 1348; January 9, 1933, Promulgated *1348 The petitioner leased for a period of 100 years a residential apartment in a building ow... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608562/ | RICHARD GEORGE JARDIN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJardin v. CommissionerDocket No. 20221-90.United States Tax CourtT.C. Memo 1991-627; 1991 Tax Ct. Memo LEXIS 675; 62 T.C.M. (CCH) 1557; T.C.M. (RIA) 91627; December 17, 1991, Filed *675 Richard George Jardin, Jr., pro se. Alan S. Bei... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608565/ | JOSEPH CAVEDON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cavedon v. CommissionerDocket No. 62278.United States Board of Tax Appeals30 B.T.A. 364; 1934 BTA LEXIS 1339; April 12, 1934, Promulgated *1339 Held, that losses sustained by the petitioner in 1927 and 1928 as guarantor of obligations of two co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608566/ | 875 Park Avenue Co. v. Commissioner.875 Park Ave. Co. v. CommissionerDocket No. 39111.United States Tax Court1953 Tax Ct. Memo LEXIS 92; 12 T.C.M. (CCH) 1157; T.C.M. (RIA) 53330; October 9, 1953*92 Although the apartment house which was the principal asset of a corporation was lost through foreclosure sale in 1945, th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608567/ | Spanish Trail Land Company, Petitioner, v. Commissioner of Internal Revenue, RespondentSpanish Trail Land Co. v. CommissionerDocket No. 14063United States Tax Court10 T.C. 430; 1948 U.S. Tax Ct. LEXIS 245; March 16, 1948, Promulgated *245 Decision will be entered for the respondent. Petitioner, a Texas corporation, up... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608568/ | Estate of Ernestina Rosenthal, Deceased, James Rosenthal and Wilbert Rosenthal, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentRosenthal v. CommissionerDocket No. 77181United States Tax Court34 T.C. 144; 1960 U.S. Tax Ct. LEXIS 168; April 29, 1960, Filed *168 Decision will be entered for the peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608569/ | NEVILLE F. BOTHWELL, ILA D. BOTHWELL, SUSAN BOTHWELL, PAUL N. BOTHWELL, AND JOAN L. BOTHWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBothwell v. CommissionerDocket No. 527-93United States Tax CourtT.C. Memo 1995-170; 1995 Tax Ct. Memo LEXIS 164; 69 T.C.M. (CCH) 2403; April 12, 1995, Filed *164 For ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608570/ | John Bell Keeble, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent. David M. Keeble, Petitioner, v. Commissioner of Internal Revenue, RespondentKeeble v. CommissionerDocket Nos. 112186, 112249United States Tax Court2 T.C. 1249; 1943 U.S. Tax Ct. LEXIS 5; December 29, 1943, Promulgated *5 Decision will ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608571/ | John Fabick Tractor Company v. Commissioner.John Fabick Tractor Co. v. CommissionerDocket No. 12519.United States Tax Court1948 Tax Ct. Memo LEXIS 271; 7 T.C.M. (CCH) 7; T.C.M. (RIA) 48002; January 14, 1948E. Chas. Eichenbaum, Esq., and Leonard L. Scott, Esq., for the petitioner. Richard A. Jennings, Esq., for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608572/ | James E. Lane and Patricia A. Lane v. Commissioner.Lane v. CommissionerDocket No. 86374.United States Tax CourtT.C. Memo 1962-179; 1962 Tax Ct. Memo LEXIS 130; 21 T.C.M. (CCH) 989; T.C.M. (RIA) 62179; July 26, 1962*130 Held, that certain expenses of education, which an Assistant Professor of Business at a state colleg... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608574/ | Henry Naples and Julia A. Naples, Petitioners, v. Commissioner of Internal Revenue, Respondent. Henry Naples, Petitioner, v. Commissioner of Internal Revenue, Respondent. Julia A. Naples, Petitioner, v. Commissioner of Internal Revenue, RespondentNaples v. CommissionerDocket Nos. 60140, 60141, 60142United States Tax ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608575/ | The Mine and Smelter Supply Company, Petitioner, v. Commissioner of Internal Revenue, RespondentMine & Smelter Supply Co. v. CommissionerDocket No. 11609United States Tax Court10 T.C. 1179; 1948 U.S. Tax Ct. LEXIS 150; June 24, 1948, Promulgated *150 Decision will be entered under Rule 50. Abnormality -- Class -- Sect... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608576/ | DOUGLAS W. HARVEY, SR. AND JULIANN HARVEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarvey v. CommissionerDocket No. 1374-91United States Tax CourtT.C. Memo 1992-67; 1992 Tax Ct. Memo LEXIS 72; 63 T.C.M. (CCH) 1982; T.C.M. (RIA) 92067; February 3, 1992, Filed *72 An order denying petitioners' motion ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608577/ | ARNOLD E. & DEAN B. BOLAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBolan v. CommissionerDocket No. 22019-83.United States Tax CourtT.C. Memo 1985-421; 1985 Tax Ct. Memo LEXIS 215; 50 T.C.M. (CCH) 759; T.C.M. (RIA) 85421; August 13, 1985. *215 Held: Petitioner's employment as a journeyman electrician... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608578/ | MICHAEL C. HECHTMAN AND BARBARA D. HECHTMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHechtman v. CommissionerDocket No. 19024-89United States Tax CourtT.C. Memo 1990-326; 1990 Tax Ct. Memo LEXIS 339; 59 T.C.M. (CCH) 1035; T.C.M. (RIA) 90326; June 27, 1990, Filed *339 An appropriate order of dismissal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608579/ | HUGHES AND LUCE, L.L.P., ALAN J. BOGDANOW, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHughes & Luce, L.L.P. v. CommissionerDocket No. 17904-93United States Tax CourtT.C. Memo 1994-559; 1994 Tax Ct. Memo LEXIS 564; 68 T.C.M. (CCH) 1169; 68 Trade Cas. (CCH) P1169; November 3, 1994, Fil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608581/ | Hotel Equities Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentHotel Equities Corp. v. CommissionerDocket No. 7538-73United States Tax Court65 T.C. 528; 1975 U.S. Tax Ct. LEXIS 13; December 15, 1975, Filed *13 Rule 121, Tax Court Rules of Practice and Procedure. -- On July 14, 1970, petitioner's... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608583/ | J. Carlton Ward, Jr. v. Commissioner.Ward v. CommissionerDocket No. 7302.United States Tax Court1945 Tax Ct. Memo LEXIS 27; 4 T.C.M. (CCH) 1037; T.C.M. (RIA) 45348; November 29, 1945Roswell Magill, Esq., and Roswell L. Gilpatric, Esq., 15 Broad St., New York 5, N. Y., for the petitioner. Charles P. Reilly, Esq., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608584/ | WARD M. CANDAY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ward M. Canaday, Inc. v. CommissionerDocket No. 58632.United States Board of Tax Appeals29 B.T.A. 355; 1933 BTA LEXIS 954; November 15, 1933, Promulgated *954 1. A distribution by a corporation of all of its assets in excess of an amoun... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608585/ | A. UNO LAMM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLamm v. CommissionerDocket No. 6612-73.United States Tax CourtT.C. Memo 1975-95; 1975 Tax Ct. Memo LEXIS 279; 34 T.C.M. (CCH) 473; T.C.M. (RIA) 750095; April 7, 1975, Filed James H. Ross, Jr., for the respondent. RAUMMEMORANDUM OPINION RAUM, Judge:... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608589/ | LEO J. AND DOROTHY M. COYNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCoyne v. CommissionerDocket No. 694-81.United States Tax CourtT.C. Memo 1982-262; 1982 Tax Ct. Memo LEXIS 483; 43 T.C.M. (CCH) 1351; T.C.M. (RIA) 82262; May 12, 1982. Dorothy M. Coyne, pro se. Michael Neal Gendelman, for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608590/ | Miller-Smith Hosiery Mills, Petitioner, v. Commissioner of Internal Revenue, RespondentMiller-Smith Hosiery Mills v. CommissionerDocket No. 27856United States Tax Court22 T.C. 581; 1954 U.S. Tax Ct. LEXIS 175; June 17, 1954, Filed. June 17, 1954, Filed *175 Decision will be entered for the respondent. Petitioner, a c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608593/ | MARTIN COOPERBERG and DORIS COOPERBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCooperberg v. CommissionerDocket No. 7669-74.United States Tax CourtT.C. Memo 1979-102; 1979 Tax Ct. Memo LEXIS 425; 38 T.C.M. (CCH) 473; T.C.M. (RIA) 79102; March 21, 1979, Filed David A. Pravda, for the petitioners. La... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608594/ | Estate of Thomas G. Slater, Deceased, Thomas G. Slater, Jr., and Robert R. Slater, Coexecutors, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Slater v. CommissionerDocket No. 7844-88United States Tax Court93 T.C. 513; 1989 U.S. Tax Ct. LEXIS 137; 93 T.C. No. 41; October 30, 1989; As corrected Nove... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608597/ | WILLIAM A. BRADY THEATRE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.William A. Brady Theatre Co. v. CommissionerDocket No. 11555.United States Board of Tax Appeals16 B.T.A. 939; 1929 BTA LEXIS 2481; June 7, 1929, Promulgated *2481 1. Held, the petitioner was not a personal service corporation du... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608599/ | LEON L. NIELSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNielsen v. CommissionerDocket No. 22647-82.United States Tax CourtT.C. Memo 1984-405; 1984 Tax Ct. Memo LEXIS 266; 48 T.C.M. (CCH) 729; T.C.M. (RIA) 84405; August 1, 1984. *266 Petitioner failed to file income tax returns for 1979 and 1980. I... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608600/ | FERRIS E. and MARY V. TRAYLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTraylor v. CommissionerDocket Nos. 44931-85; 43531-86United States Tax CourtT.C. Memo 1990-132; 1990 Tax Ct. Memo LEXIS 132; 59 T.C.M. (CCH) 93; T.C.M. (RIA) 90132; March 14, 1990Ferris E. Traylor, pro se. Diane L. Worland, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608602/ | Bunker Hill and Sullivan Mining and Concentrating Co., a Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentBunker Hill & Sullivan Mining & Concentrating Co. v. CommissionerDocket No. 105227United States Tax Court1 T.C. 1057; 1943 U.S. Tax Ct. LEXIS 167; May 11, 1943, Promulgated *167 Decision will... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608604/ | BRADLEY J. BERGQUIST AND ANGELA KENDRICK, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBergquist v. Comm'rNos. 17530-06, 17535-06, 17537-06, 17541-06, 17545-06, 17549-06United States Tax Court131 T.C. 8; 2008 U.S. Tax Ct. LEXIS 20; 131 T.C. No. 2; July 22, 2008, Filed*20 Swift, Stephen J.STEPHEN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608606/ | William A. Cluff, Petitioner, v. Commissioner of Internal Revenue, RespondentCluff v. CommissionerDocket No. 26130United States Tax Court17 T.C. 225; 1951 U.S. Tax Ct. LEXIS 105; August 20, 1951, Promulgated *105 Decision will be entered for the respondent. Sections 42, 111 and 117. -- Cash Basis -- Sale of Stock for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608653/ | MICHAEL O. EGGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEgger v. CommissionerDocket No. 4458-86.United States Tax CourtT.C. Memo 1987-478; 1987 Tax Ct. Memo LEXIS 474; 54 T.C.M. (CCH) 613; T.C.M. (RIA) 87478; September 21, 1987. Michael O. Egger, pro se. Alan C. Levine, for the respondent. KORNERM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608654/ | DONALD G. AND MERTIE L. ROBB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRobb v. CommissionerDocket No. 1537-82United States Tax CourtT.C. Memo 1982-687; 1982 Tax Ct. Memo LEXIS 52; 45 T.C.M. (CCH) 218; T.C.M. (RIA) 82687; November 29, 1982. Donald G. Robb, pro se. Byron Calderon, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608656/ | Estate of Thomas H. Hartley v. Commissioner.Estate of Hartley v. CommissionerDocket No. 112054.United States Tax Court1944 Tax Ct. Memo LEXIS 407; 3 T.C.M. (CCH) 3; T.C.M. (RIA) 44003; January 3, 1944*407 Held, that the value of a mortgage included in the gross estate of a decedent was, at the time of his death, $15,0... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608657/ | GEORGE WILLIAM OCHS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOchs v. CommissionerDocket No. 9876-82.United States Tax CourtT.C. Memo 1986-595; 1986 Tax Ct. Memo LEXIS 15; 52 T.C.M. (CCH) 1218; T.C.M. (RIA) 86595; December 22, 1986. George William Ochs, pro se. Cheryl J. Choy-Weller, for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608658/ | ESTATE OF CHARLES H. ROBINSON, NORTHWESTERN NATIONAL BANK AND TRUST COMPANY OF MINNEAPOLIS, JESSIE P. ROBINSON AND CHARLES J. ROBINSON, CO-EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BESSIE P. DOUGLAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF ADELINE R. MORSE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608659/ | Gordon H. Gillis, Petitioner v. Commissioner of Internal Revenue, Respondent; Eleanor S. Gillis, a.k.a. Eleanor S. Beach, Petitioner v. Commissioner of Internal Revenue, RespondentGillis v. CommissionerDocket Nos. 7492-72, 273-73United States Tax Court63 T.C. 11; 1974 U.S. Tax Ct. LEXIS 37; October 2, 1974, Filed *37 D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608608/ | Estate of Samuel Stein, Deceased, Lazarus I. Levine and Norman L. Marks, Executors, as Alleged Transferee of Estate of Esther M. Stein, Deceased, as Alleged Transferee of National Thread Co., Inc., Transferor, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentStein v. CommissionerDocket Nos. 69931, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608609/ | THE SYNANON CHURCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSynanon Church v. CommissionerDocket No. 20015-84.United States Tax CourtT.C. Memo 1989-270; 1989 Tax Ct. Memo LEXIS 270; 57 T.C.M. (CCH) 602; T.C.M. (RIA) 89270; June 7, 1989; As corrected June 7, 1989 *270 Petitioner's exemption from incom... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608620/ | High Adventure Ministries, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentHigh Adventure Ministries, Inc. v. CommissionerDocket No. 4585-82XUnited States Tax Court80 T.C. 292; 1983 U.S. Tax Ct. LEXIS 123; 80 T.C. No. 7; January 25, 1983, Filed *123 Petitioner is a church which respondent has previousl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608621/ | Triangle Publications, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentTriangle Publications, Inc. v. CommissionerDocket No. 4169-67United States Tax Court54 T.C. 138; 1970 U.S. Tax Ct. LEXIS 221; February 5, 1970, Filed *221 Decision will be entered under Rule 50. 1. Petitioner's subsidiary acquired f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608622/ | Carroll B. Mershon and Ruth Mershon, Petitioners, v. Commissioner of Internal Revenue, RespondentMershon v. CommissionerDocket No. 26727United States Tax Court17 T.C. 861; 1951 U.S. Tax Ct. LEXIS 26; November 28, 1951, Promulgated *26 Decision will be entered under Rule 50. Amounts stipulated to have been paid out by ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608623/ | HENRY WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. HENRY WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WINFRED T. WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. F. A. WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilson v... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608624/ | Estate of Ludwig Neugass, Deceased, Herbert Marx, Jacques Coe, Jr., and Chase Manhattan Bank, N.A., Executors, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Neugass v. CommissionerDocket No. 4734-73United States Tax Court65 T.C. 188; 1975 U.S. Tax Ct. LEXIS 45; October 29, 1975, Filed *45 Decisio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608626/ | ARMOND L. MELE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMele v. CommissionerDocket No. 9817-80.United States Tax CourtT.C. Memo 1983-387; 1983 Tax Ct. Memo LEXIS 399; 46 T.C.M. (CCH) 646; T.C.M. (RIA) 83387; July 5, 1983. Armond L. Mele, pro se. Alfred Pierri, for the respondent. DAWSONMEMORANDUM O... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608628/ | HENRY JAMES JOHNSON, JR., a/k/a HENRY LEE JOHNSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket No. 3215-75.United States Tax CourtT.C. Memo 1981-31; 1981 Tax Ct. Memo LEXIS 715; 41 T.C.M. (CCH) 769; T.C.M. (RIA) 81031; January 27, 1981. Henry James Johnson, Jr., pro se.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608629/ | FAIRCLOTH & SHORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Faircloth & Shore v. CommissionerDocket No. 19685.United States Board of Tax Appeals9 B.T.A. 800; 1927 BTA LEXIS 2513; December 22, 1927, Promulgated *2513 Rate of depreciation determined by respondent approved. Russell Snow, Esq., and H. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608631/ | WHITE EAGLE BREWING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.White Eagle Brewing Co. v. CommissionerDocket No. 7826.United States Board of Tax Appeals6 B.T.A. 607; 1927 BTA LEXIS 3455; March 26, 1927, Promulgated *3455 1. Book entry of appreciation in value of capital assets does not establish... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608633/ | Pearl A. Orenduff, Petitioner v. Commissioner of Internal Revenue, RespondentOrenduff v. CommissionerDocket No. 969-66United States Tax Court49 T.C. 329; 1968 U.S. Tax Ct. LEXIS 197; January 4, 1968, Filed *197 Where prior to the filing of a petition with the Tax Court for prebankruptcy years a taxpayer had been adjud... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608634/ | Harris W. Seed and Nancy C. Seed, Petitioners v. Commissioner of Internal Revenue, Respondent; Grant C. Ehrlich and Gretchen W. Ehrlich, Petitioners v. Commissioner of Internal Revenue, RespondentSeed v. CommissionerDocket Nos. 1845-69, 2300-69United States Tax Court57 T.C. 265; 1971 U.S. Tax Ct. LEXIS 22; November 18,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608635/ | TROY COLD STORAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DROSTE & SNYDER CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LAWLOR & CAVANAUGH CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Troy Cold Storage Co. v. CommissionerDocket Nos. 11024, 11025,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608636/ | Alta Sierra Vista, Inc., Successor in Interest To Alta Sierra Ranches, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; Alta Sierra Vista, Inc., Successor in Interest To Alta Sierra Cattle Co., Inc., Petitioner v. Commissioner of Internal Revenue, RespondentAlta Sierra Vista, Inc. v. CommissionerDocket... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608637/ | APPEAL OF BRAY & KATES CO.Bray & Kates Co. v. CommissionerDocket No. 4705.United States Board of Tax Appeals3 B.T.A. 1316; 1926 BTA LEXIS 2436; April 19, 1926, Decided Submitted March 1, 1926. *2436 1. Compensation of officers disallowed. 2. The Commissioner's method of determining the excessprofits tax and the 4 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608639/ | GEORGE W. SELIGMAN, EXECUTOR, ESTATE OF ISAAC N. SELIGMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Seligman v. CommissionerDocket No. 9758.United States Board of Tax Appeals10 B.T.A. 840; 1928 BTA LEXIS 4030; February 16, 1928, Promulgated *4030 Certain expenditures made by the executors of an esta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608640/ | Rudolph C. Planeta v. Commissioner.Planeta v. CommissionerDocket No. 2459.United States Tax Court1944 Tax Ct. Memo LEXIS 243; 3 T.C.M. (CCH) 490; T.C.M. (RIA) 44164; May 19, 1944*243 Petitioner kept his books on the accrual basis but filed his income tax return on the cash basis. Respondent audited his books for the y... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608641/ | PAUL A. and LORETTA M. LEATHERMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLeatherman v. CommissionerDocket No. 2313-74 SUnited States Tax CourtT.C. Memo 1975-41; 1975 Tax Ct. Memo LEXIS 335; 34 T.C.M. (CCH) 270; T.C.M. (RIA) 750041; February 27, 1975, Filed *335 Paul A. Leatherman, pro se. Lowell F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608642/ | Herbert Weiss and Estate of Roberta Weiss, Deceased, Herbert Weiss, Personal Representative, Petitioners v. Commissioner of Internal Revenue, RespondentWeiss v. CommissionerDocket No. 25537-86United States Tax Court89 T.C. 779; 1987 U.S. Tax Ct. LEXIS 143; 89 T.C. No. 54; October 8, 1987; REVERSED AND REMANDED June 27,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608643/ | WEBB PRESS CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Webb Press Co. v. CommissionerDocket No. 7070.United States Board of Tax Appeals9 B.T.A. 238; 1927 BTA LEXIS 2633; November 22, 1927, Promulgated *2633 The income derived from certain contracts to erect and install cotton compresses held... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608644/ | Charles Tschupp and Mary Schupp v. Commissioner.Tschupp v. CommissionerDocket No. 94603.United States Tax CourtT.C. Memo 1963-98; 1963 Tax Ct. Memo LEXIS 245; 22 T.C.M. (CCH) 466; T.C.M. (RIA) 63098; April 4, 1963*245 Charles Tschupp, pro se, 117-13 Sutter Ave., Ozone Park, N. Y. John B. Murray, Esq., for the responde... | 01-04-2023 | 11-20-2020 |
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