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https://www.courtlistener.com/api/rest/v3/opinions/4608646/ | John E. Walsh, Jr., and Anna D. Walsh v. Commissioner.Walsh v. CommissionerDocket Nos. 85544, 86978.United States Tax CourtT.C. Memo 1961-278; 1961 Tax Ct. Memo LEXIS 71; 20 T.C.M. (CCH) 1468; T.C.M. (RIA) 61278; October 5, 1961*71 1. Held, certain advances totaling $24,082.18 made by petitioner John E. Walsh, Jr., du... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608647/ | THE OLD COLONY TRUST COMPANY, EXECUTOR, ESTATE OF GUY W. CURRIER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Old Colony Trust Co. v. CommissionerDocket No. 55317.United States Board of Tax Appeals28 B.T.A. 461; 1933 BTA LEXIS 1125; June 20, 1933, Promulgated *1125 The decedent and another individual, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608648/ | HERBERT L. MAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.May v. CommissionerDocket No. 23138.United States Board of Tax Appeals19 B.T.A. 229; 1930 BTA LEXIS 2449; March 7, 1930, Promulgated *2449 The petitioner is not entitled to a deduction for an alleged loss resulting from the sale of a property ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608650/ | CONTINENTAL BAKING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Continental Baking Co. v. CommissionerDocket No. 44873.United States Board of Tax Appeals27 B.T.A. 884; 1933 BTA LEXIS 1289; March 7, 1933, Promulgated *1289 Where petitioner, in exchange for all of the taxpayer's assets, transferr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608651/ | E. S. HASS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hass v. CommissionerDocket No. 14817.United States Board of Tax Appeals13 B.T.A. 1352; 1928 BTA LEXIS 3059; November 1, 1928, Promulgated *3059 1. Certain amounts expended by the petitioner in the year 1921 in connection with the operation of his... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608652/ | DANIEL E. AND ESTHER R. MIZL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMizl v. CommissionerDocket No. 5649-78.United States Tax CourtT.C. Memo 1980-227; 1980 Tax Ct. Memo LEXIS 357; 40 T.C.M. (CCH) 552; T.C.M. (RIA) 80227; June 30, 1980, Filed Daniel E. Mizl, pro se. Shlomo A. Beilis, for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/428780/ | 723 F.2d 902
Palmer (Russell Thomas)v.Blankenship (W.D.)
NO. 82-6833
United States Court of Appeals,Fourth circuit.
DEC 14, 1983
1
Appeal From: W.D.Va.
2
AFFIRMED. | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4608663/ | YOO HAN & CO., LTD., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Yoo Han & Co. v. CommissionerDocket Nos. 20375-87, 20378-87, 12791-88, 12989-88United States Tax CourtT.C. Memo 1991-308; 1991 Tax Ct. Memo LEXIS 360; 62 T.C.M. (CCH) 83; T.C.M. (RIA) 91308; July 8, 1991, Filed *360 An appropriat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608664/ | Estate of Mary Cotton Wood, Morgan Guaranty Trust Company of New York (Formerly Guaranty Trust Company of New York), Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Wood v. CommissionerDocket No. 89846United States Tax Court39 T.C. 919; 1963 U.S. Tax Ct. LEXIS 180; March 19, 1963, Filed *... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608665/ | E. & J. Gallo Winery, a corporation v. Commissioner.E. & J. Gallo Winery v. CommissionerDocket No. 22560.United States Tax Court1953 Tax Ct. Memo LEXIS 289; 12 T.C.M. (CCH) 414; T.C.M. (RIA) 53131; April 17, 1953William D. McKee, Esq., for the petitioner. R. G. Harless, Esq., for the respondent. TURNER Memorandum Opin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608667/ | Blema Newman, Petitioner v. Commissioner of Internal Revenue, RespondentNewman v. CommissionerDocket No. 6435-74United States Tax Court68 T.C. 494; 1977 U.S. Tax Ct. LEXIS 88; July 11, 1977, Filed *88 Decision will be entered for the respondent. Pursuant to a decree of divorce entered July 3, 1967, petitioner was awar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471693/ | In the
Court of Appeals
Second Appellate District of Texas
at Fort Worth
___________________________
No. 02-19-00120-CR
___________________________
AUSTIN TAYLOR COPPLE, Appellant
V.
THE STATE OF TEXAS
On Appeal from Criminal District Court ... | 01-04-2023 | 01-11-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608668/ | MELEA LIMITED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMelea Ltd. v. Comm'rNo. 7268-00United States Tax Court118 T.C. 218; 2002 U.S. Tax Ct. LEXIS 14; 118 T.C. No. 12; March 22, 2002, Filed *14 Respondent's motion to compel and providing for continued protection of the materials to be produced grante... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608670/ | JULIAN FOGLE AND MAE FOGLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFogle v. CommissionerDocket No. 2206-90United States Tax CourtT.C. Memo 1992-412; 1992 Tax Ct. Memo LEXIS 430; 64 T.C.M. (CCH) 242; July 20, 1992, Filed *430 Decision will be entered under Rule 155. Held: An amount received in sett... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608671/ | G. M. JACKSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jackson v. Commissioner (A)Docket No. 89908.United States Board of Tax Appeals39 B.T.A. 937; 1939 BTA LEXIS 946; May 23, 1939, Promulgated *946 On December 19, 1933, petitioner sold to a wholly owned corporation at $1.20 per share stock in anot... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608672/ | Louise K. Herter v. Commissioner.Herter v. CommissionerDocket No. 69712.United States Tax CourtT.C. Memo 1961-19; 1961 Tax Ct. Memo LEXIS 329; 20 T.C.M. (CCH) 78; T.C.M. (RIA) 61019; January 27, 1961*329 1. Cost of installing a new permanent alternating current electrical system in a building originally wired for dire... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608673/ | Virgil R. Williams and Lowell C. Williams v. Commissioner.Williams v. CommissionerDocket No. 72972.United States Tax CourtT.C. Memo 1960-19; 1960 Tax Ct. Memo LEXIS 270; 19 T.C.M. (CCH) 106; T.C.M. (RIA) 60019; February 16, 1960Charles H. Burton, Esq., for the petitioners. Charles P. Dugan, Esq., for the respondent. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608674/ | DONALD A. OSTROWER AND ROBERTA S. OSTROWER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOSEPH L. MARINO AND ALMA MARINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOstrower v. CommissionerDocket Nos. 8952-79, 13196-79, 10139-80, 11882-80.United States Tax CourtT.C. Memo 1984-496; 1984 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608675/ | Skyland Oldsmobile, Inc. v. Commissioner.Skyland Oldsmobile, Inc. v. CommissionerDocket No. 4526-69.United States Tax CourtT.C. Memo 1972-17; 1972 Tax Ct. Memo LEXIS 238; 31 T.C.M. (CCH) 47; T.C.M. (RIA) 72017; January 20, 1972, Filed *238 Respondent has determined that salary and bonuses in excess of $42,500 paid to ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608677/ | George E. Peace and Lillian W. Peace, Petitioners, v. Commissioner of Internal Revenue, RespondentPeace v. CommissionerDocket Nos. 468-63, 1391-63United States Tax Court43 T.C. 1; 1964 U.S. Tax Ct. LEXIS 34; October 2, 1964, Filed October 2, 1964, Filed *34 Decisions will be entered under Rule 50. Held, amounts paid b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608680/ | E. L. THOMAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thomas v. CommissionerDocket No. 9213.United States Board of Tax Appeals6 B.T.A. 297; 1927 BTA LEXIS 3548; February 24, 1927, Promulgated *3548 Forrest Andrews, Esq., for the petitioner. W. F. Gibbs, Esq., for the respondent. LITTLETONLITTLETON... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4879894/ | In the
Court of Appeals
Second Appellate District of Texas
at Fort Worth
___________________________
No. 02-21-00161-CV
___________________________
IN THE GUARDIANSHIP OF WALTER BENTON GARRISON, AN
INCAPACITATED PERSON
... | 01-04-2023 | 08-30-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4608683/ | Chicago Metropolitan Ski Council, Petitioner v. Commissioner of Internal Revenue, RespondentChicago Metro. Ski Council v. CommissionerDocket No. 21745-93United States Tax Court104 T.C. 341; 1995 U.S. Tax Ct. LEXIS 14; 104 T.C. No. 15; March 22, 1995, Filed *14 A decision will be entered specifying deficiencies of $ 58... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608685/ | WALTER S. HALLIWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Halliwell v. CommissionerDocket No. 102470.United States Board of Tax Appeals44 B.T.A. 740; 1941 BTA LEXIS 1277; June 18, 1941, Promulgated *1277 1. Prior to 1920 petitioner created two trusts for his then wife A and in consideration the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608688/ | Triplex Safety Glass Co. of North America v. Commissioner.Triplex Safety Glass Co. v. CommissionerDocket No. 110625.United States Tax Court1943 Tax Ct. Memo LEXIS 97; 2 T.C.M. (CCH) 900; T.C.M. (RIA) 43444; September 30, 1943*97 Ambrose L. O'Shea, Esq., 150 Broadway, New York, N.Y., for the petitioner. Thomas H. Lewis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608690/ | FRANK L. MARTINELLI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Martinelli v. CommissionerDocket No. 61884.United States Board of Tax Appeals32 B.T.A. 332; 1935 BTA LEXIS 964; April 3, 1935, Promulgated *964 Joint resolution of the Congress extending the two-year period of limitation in section 275 of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608692/ | RICHARD COULTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Coulter v. CommissionerDocket No. 71402.United States Board of Tax Appeals32 B.T.A. 617; 1935 BTA LEXIS 925; May 14, 1935, Promulgated *925 1. Evidence that an individual taxpayer had a brokerage account upon which he bought and sold securit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608693/ | E. LORING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Loring v. CommissionerDocket No. 12069.United States Board of Tax Appeals15 B.T.A. 50; 1929 BTA LEXIS 2932; January 24, 1929, Promulgated *2932 1. MOTION TO DISMISS denied. 2. MARCH 1, 1913, VALUE of certain land determined for purpose of comput... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608694/ | ROSCOE D. BROWN AND LILLIAN BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket No. 15122-79.United States Tax CourtT.C. Memo 1982-217; 1982 Tax Ct. Memo LEXIS 523; 43 T.C.M. (CCH) 1163; T.C.M. (RIA) 82217; April 26, 1982. W. Kendall Brown and Harold N. Schneebeck, Jr., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608695/ | DONALD SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUESmith v. CommissionerDocket No. 30697-87United States Tax CourtT.C. Memo 1989-325; 1989 Tax Ct. Memo LEXIS 325; 57 T.C.M. (CCH) 864; T.C.M. (RIA) 89325; July 5, 1989; As corrected July 19, 1989 George Bowden, for the respondent. Diane L. Berkowitz, for the pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2640640/ | 121 P.3d 699 (2005)
202 Or. App. 245
STATE of Oregon, Respondent,
v.
Jewells DREAM, aka Troy Leon Shackelford, Appellant.
20-02-10736; A119719.
Court of Appeals of Oregon.
Argued and Submitted September 1, 2005.
Decided October 19, 2005.
*700 Andrew S. Chilton argued the cause for appellant. With him on the briefs was ... | 01-04-2023 | 11-01-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/264046/ | 330 F.2d 781
The MONTANA POWER COMPANY, a Montana corporation, Petitioner,v.The FEDERAL POWER COMMISSION, Respondent.
No. 18451.
United States Court of Appeals Ninth Circuit.
April 14, 1964.
Rehearings Denied May 25 and
June 11, 1964.
William H. Coldiron and John C. Hauck, Butte, Mont., Weir, Gough & Booth, and Edwin ... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/3267126/ | STATEMENT OF FACTS.
This was an action in replevin commenced in the common pleads court of Nevada County by Commercial Investment Trust against A. S. Buchanan to recover a Willys-Knight sedan or its value, alleged to be $489.40. *Page 580
On motion of the defendant, Horace J. Estes was made a co-defendant in the actio... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4608698/ | HERMAN S. AND ANNE GLAZER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGlazer v. CommissionerDocket No. 8107-79.United States Tax CourtT.C. Memo 1980-337; 1980 Tax Ct. Memo LEXIS 250; 40 T.C.M. (CCH) 1065; T.C.M. (RIA) 80337; August 26, 1980, Filed Barbara Anne Brown, for the petitioners. Louis T. Conti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608699/ | Richard J. Sydnes, Petitioner v. Commissioner of Internal Revenue, RespondentSydnes v. CommissionerDocket No. 9965-79United States Tax Court74 T.C. 864; 1980 U.S. Tax Ct. LEXIS 93; July 29, 1980, Filed *93 Rule 121, Tax Court Rules of Practice and Procedure. -- P filed a petition in this Court to contest the disallowa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608702/ | The Mosler Safe Co. v. Commissioner.Mosler Safe Co. v. CommissionerDocket No. 106783.United States Tax Court1943 Tax Ct. Memo LEXIS 77; 2 T.C.M. (CCH) 919; T.C.M. (RIA) 43456; October 19, 1943*77 I. Newton Brozan, Esq., and Aaron Holman, Esq., 25 Broadway, New York, N. Y., for the petitioner. Owen W. Swecker, Esq., fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608703/ | WILLIAM D. BROHN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrohn v. CommissionerDocket No. 15237-91United States Tax CourtT.C. Memo 1992-670; 1992 Tax Ct. Memo LEXIS 710; 64 T.C.M. (CCH) 1350; November 19, 1992, Filed Decision will be entered for Respondent. For Petitioner: Herbert G. Feinson. For Res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608704/ | APPEAL OF STRAND AMUSEMENT CO.Strand Amusement Co. v. CommissionerDocket No. 648.United States Board of Tax Appeals3 B.T.A. 770; 1926 BTA LEXIS 2548; February 17, 1926, Decided Submitted July 11, 1925. *2548 1. On the evidence, held, that a lease of certain property to the taxpayer did not have a cash value which ca... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608706/ | M. L. LEVY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Levy v. CommissionerDocket No. 29984.United States Board of Tax Appeals19 B.T.A. 605; 1930 BTA LEXIS 2365; April 16, 1930, Promulgated *2365 Transfer of shares of stock by petitioner to his wife held to constitute a bona fide gift, and dividends s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608707/ | Lillian E. Johnston v. Commissioner. M. O. Johnston v. Commissioner.Johnston v. CommissionerDocket Nos. 2903, 2904.United States Tax Court1946 Tax Ct. Memo LEXIS 27; 5 T.C.M. (CCH) 1000; T.C.M. (RIA) 46277; November 29, 1946William M. Farrer, Esq., and Walter K. Mitchell, Esq., 950 Western Pacific Bldg., Los Angeles 15... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608708/ | Estate of Lester Field, Deceased, Barnett Hollander, Temporary Administrator and Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentField v. CommissionerDocket No. 110585United States Tax Court2 T.C. 21; 1943 U.S. Tax Ct. LEXIS 149; June 2, 1943, Promulgated *149 Decision will be entered under Rule 50... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608709/ | STEEL BALLS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSteel Balls, Inc. v. CommissionerDocket No. 13492-93RUnited States Tax CourtT.C. Memo 1995-266; 1995 Tax Ct. Memo LEXIS 268; 69 T.C.M. (CCH) 2912; 19 Employee Benefits Cas. (BNA) 1583; June 15, 1995, Filed *268 Decision will be entered for re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608714/ | C. A. Lux 1 v. Commissioner. Charles A. Lux 1 v. Commissioner. Lux v. CommissionerDocket Nos. 44653, 46844.United States Tax CourtT.C. Memo 1954-107; 1954 Tax Ct. Memo LEXIS 139; 13 T.C.M. (CCH) 691; T.C.M. (RIA) 54213; July 28, 1954, Filed *139 Petitioner was engaged in a gambling enterprise with his father-in-law du... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608715/ | Lambert Willett et al. 1 v. Commissioner. Willett v. CommissionerDocket Nos. 47500-47504.United States Tax Court1958 Tax Ct. Memo LEXIS 212; 17 T.C.M. (CCH) 93; February 7, 1958*212 Charles I. Dawson, Esq., Rucker Todd, Esq., and John A. Fulton, Esq., for the petitioners. Charles R. Hembree, Esq., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608716/ | WASHINGTON STATE APPLES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Washington State Apples, Inc. v. CommissionerDocket No. 100723.United States Board of Tax Appeals46 B.T.A. 64; 1942 BTA LEXIS 915; January 8, 1942, Promulgated *915 Petitioner was organized by apple growers as a nonprofit corpor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608717/ | Bricklayers Benefit Plans of Delaware Valley, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentBricklayers Ben. Plans, Inc. v. CommissionerDocket No. 14566-79United States Tax Court81 T.C. 735; 1983 U.S. Tax Ct. LEXIS 21; 81 T.C. No. 44; 4 Employee Benefits Cas. (BNA) 2201; October 13, 1983, Filed *21 De... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608718/ | Della H. Bosworth v. Commissioner.Bosworth v. CommissionerDocket No. 1334.United States Tax Court1944 Tax Ct. Memo LEXIS 107; 3 T.C.M. (CCH) 994; T.C.M. (RIA) 44306; September 26, 1944*107 William Lister, Esq., for the petitioner. Charles Munz, Esq., for the respondent. KERN Memorandum Findings of Fact and Opinion Th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608721/ | RERI HOLDINGS I, LLC, HAROLD LEVINE, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRERI Holdings I, LLC v. Comm'rDocket No. 9324-08United States Tax Court143 T.C. 41; 2014 U.S. Tax Ct. LEXIS 34; 143 T.C. No. 3; August 11, 2014, FiledReri Holdings I, LLC v. Comm'r, T.C. Memo 2014-99">T.C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608723/ | Daniel S. Kampel and Clarisse Kampel, Petitioners v. Commissioner of Internal Revenue, RespondentKampel v. CommissionerDocket No. 5198-77United States Tax Court72 T.C. 827; 1979 U.S. Tax Ct. LEXIS 77; August 9, 1979, Filed *77 Decision will be entered under Rule 155. In 1973, petitioner-husband, a partner in a busines... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608724/ | WATERVLIET PAPER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Watervliet Paper Co. v. CommissionerDocket No. 11490.United States Board of Tax Appeals16 B.T.A. 604; 1929 BTA LEXIS 2549; May 21, 1929, Promulgated *2549 1. A municipal corporation entered into a contract with the petitioner, under whi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608726/ | LOUIS HAUSMANN, EXECUTOR, ESTATE OF THERESA R. HAUSMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hausmann v. CommissionerDocket No. 5931.United States Board of Tax Appeals5 B.T.A. 199; 1926 BTA LEXIS 2914; October 27, 1926, Decided *2914 John F. Hartmann, C.P.A., for the petitioner. Henry Ravenel, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608727/ | PHILLIPS LEE GOLDSBOROUGH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Goldsborough v. CommissionerDocket No. 24818.United States Board of Tax Appeals18 B.T.A. 181; 1929 BTA LEXIS 2102; November 12, 1929, Promulgated *2102 LOSSES. - Petitioner's mother-in-law, solely at the instance of petitioner, purc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4336993/ | T.C. Memo. 2008-63
UNITED STATES TAX COURT
JOSEPH D. DUNNE AND ELIZABETH M. DUNNE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24666-05. Filed March 12, 2008.
Steven D. Simpson, for petitioners.
J. Craig Young, for ... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/2253883/ | 910 N.E.2d 275 (2009)
WATERMAN
v.
STATE.
No. 89A01-0812-CR-596.
Court of Appeals of Indiana.
July 23, 2009.
BRADFORD, J.
Disposition of case by unpublished memorandum decision Affirmed.
CRONE, J., concurs.
BROWN, J., concurs. | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4608755/ | JOHN S. HALL AND JAMES GARFIELD, EXECUTORS, ESTATE OF CHAS. F. CHOATE, JR., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hall v. CommissionerDocket No. 13552.United States Board of Tax Appeals16 B.T.A. 71; 1929 BTA LEXIS 2651; April 18, 1929, Promulgated *2651 LOSS - DAMAGE BY STORM. - The extent of th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608756/ | Anthony Imbesi and Hazel Imbesi v. Commissioner.Imbesi v. CommissionerDocket No. 1666-62.United States Tax CourtT.C. Memo 1964-276; 1964 Tax Ct. Memo LEXIS 63; 23 T.C.M. (CCH) 1678; T.C.M. (RIA) 64276; October 21, 1964Herman H. Krekstein, 1528 Walnut St., Philadelphia, Pa., and Merle A. Wolfson, for the petitioners. Ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1455218/ | 181 Kan. 526 (1957)
313 P.2d 279
STANOLIND OIL AND GAS COMPANY, a Corporation, Appellee,
v.
CITIES SERVICE GAS COMPANY, a Corporation, Appellant.
No. 40,509
Supreme Court of Kansas.
Opinion filed July 3, 1957.
Alex Hotchkiss, of Lyndon, argued the cause, and Joe Rolston, O.R. Stites and Conrad C. Mount, all of Oklahoma... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/3263143/ | Mr. Kent C. Jolliff, Director Arkansas Motor Vehicle Commission 101 East Capitol, Suite 210 P.O. Box 951 Little Rock, AR 72203
Dear Mr. Jolliff:
This is in response to your request for an opinion on the following question:
In order for the Arkansas Motor Vehicle Commission to take action against a manufacturer pu... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4608759/ | COULBOURN H. TYLER AND ANNA C. TYLER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Tyler v. CommissionerDocket Nos. 14297-79, 18896-80, 21301-80, 6392-81.United States Tax CourtT.C. Memo 1982-557; 1982 Tax Ct. Memo LEXIS 191; 44 T.C.M. (CCH) 1221; T.C.M. (RIA) 82557; September 23, 1982. B. K. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608763/ | Burton Hoffman and Annetta Hoffman v. Commissioner.Hoffman v. CommissionerDocket No. 1177-62.United States Tax CourtT.C. Memo 1963-237; 1963 Tax Ct. Memo LEXIS 108; 22 T.C.M. (CCH) 1203; T.C.M. (RIA) 63237; August 30, 1963Burton Hoffman, pro se, 98-19 64th Ave., Forest Hills, N. Y. Carl G. Lutz, for the respondent. RA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608764/ | Everett F. and Margaret L. Glaze v. Commissioner.Glaze v. CommissionerDocket No. 80354.United States Tax CourtT.C. Memo 1961-244; 1961 Tax Ct. Memo LEXIS 105; 20 T.C.M. (CCH) 1276; T.C.M. (RIA) 61244; August 30, 1961*105 Tuition paid by petitioners for attendance of their son at a private military school, which provid... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608765/ | Industrial Credit Co., Inc. v. Commissioner.Industrial Credit Co. v. CommissionerDocket No. 3909-65.United States Tax CourtT.C. Memo 1967-75; 1967 Tax Ct. Memo LEXIS 185; 26 T.C.M. (CCH) 377; T.C.M. (RIA) 67075; April 11, 1967Peter Meloy, 555 Fuller Ave., Helena, Mont., John R. Kline, and J. Patrick Giblin, for the pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608766/ | PETER HOLTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHolter v. CommissionerDocket No. 9399-78.United States Tax CourtT.C. Memo 1980-447; 1980 Tax Ct. Memo LEXIS 133; 41 T.C.M. (CCH) 144; T.C.M. (RIA) 80447; October 7, 1980, Filed Joel Kachinsky, for the petitioner. Charles W. Kite, for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608768/ | DEVINEY CONSTRUCTION CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDeviney Constr. Co. v. CommissionerDocket No. 9264-72.United States Tax CourtT.C. Memo 1976-386; 1976 Tax Ct. Memo LEXIS 18; 35 T.C.M. (CCH) 1742; T.C.M. (RIA) 760386; December 16, 1976, Filed S. L. Warhaftig, for the petitioner. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608769/ | George T. Brady and Ruth L. Brady, Petitioners, v. Commissioner of Internal Revenue, RespondentBrady v. CommissionerDocket No. 14176United States Tax Court10 T.C. 1192; 1948 U.S. Tax Ct. LEXIS 142; June 28, 1948, Promulgated *142 Decision will be entered under Rule 50. Held, the obligation under a certain agreement wa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608773/ | GEORGE C. WOODRUFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Woodruff v. CommissionerDocket No. 104024.United States Board of Tax Appeals46 B.T.A. 727; 1942 BTA LEXIS 826; March 20, 1942, Promulgated *826 Prior to and during each of the taxable years 1934 and 1935 petitioner made short sales of both... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608775/ | HI-Q PERSONNEL, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHi-Q Pers., Inc. v. Comm'rNo. 22101-04United States Tax Court132 T.C. 279; 2009 U.S. Tax Ct. LEXIS 12; 132 T.C. No. 13; May 4, 2009, Filed*12 P corporation provided skilled and unskilled laborers for casual employment (temporary laborers) t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608776/ | JOSEPH M. AND MARY BRUNO, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Bruno v. CommissionerDocket Nos. 1785-87; 1786-87; 1787-87; 26795-87United States Tax CourtT.C. Memo 1990-109; 1990 Tax Ct. Memo LEXIS 99; 59 T.C.M. (CCH) 21; T.C.M. (RIA) 90109; March 5, 1990Joseph G. Gindhart, for the peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608777/ | L. Glenn Switzer, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentSwitzer v. CommissionerDocket Nos. 28256, 28257, 28258, 28259United States Tax Court20 T.C. 759; 1953 U.S. Tax Ct. LEXIS 105; June 30, 1953, Promulgated *105 Decision will be entered under Rule 50. Petitioners L. Glenn Switzer and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608778/ | ROBERT M. DVORAK and LAVONNE M. DVORAK a/k/a LAVONNE M. SWANSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDvorak v. CommissionerDocket No. 12467-83.United States Tax CourtT.C. Memo 1986-256; 1986 Tax Ct. Memo LEXIS 350; 51 T.C.M. (CCH) 1259; T.C.M. (RIA) 86256; June 23, 1986. Robert M. Dvorak and Lav... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608779/ | J. H. Schaeffer, Jr., and Opal R. Schaeffer v. Commissioner.Schaeffer v. CommissionerDocket No. 61539.United States Tax CourtT.C. Memo 1957-68; 1957 Tax Ct. Memo LEXIS 182; 16 T.C.M. (CCH) 291; T.C.M. (RIA) 57068; April 30, 1957*182 Held: The net increase in amounts credited during 1952 and 1953 by finance companies t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608780/ | PROPHYLACTIC BRUSH COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FLORENCE MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Prophylactic Brush Co. v. CommissionerDocket Nos. 15383, 26079, 32996, 47845, 47846.United States Board of Tax Appeals25 B.T.A. 676; 1932 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608730/ | Victory Markets, Inc. and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentVictory Markets, Inc. v. CommissionerDocket No. 11276-90United States Tax Court99 T.C. 648; 1992 U.S. Tax Ct. LEXIS 88; 99 T.C. No. 34; December 23, 1992, Filed *88 Decision will be entered for respondent. P argues its ci... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608732/ | Edward J. Fehrs, Deceased, and Violette Fehrs, Petitioners v. Commissioner of Internal Revenue, RespondentFehrs v. CommissionerDocket No. 2748-75United States Tax Court65 T.C. 346; 1975 U.S. Tax Ct. LEXIS 29; November 18, 1975, Filed *29 Edward J. Fehrs died on Nov. 18, 1973. Respondent mailed a joint notice of defic... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608733/ | Mt. Mansfield Company, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentMt. Mansfield Co. v. CommissionerDocket No. 1438-67United States Tax Court50 T.C. 798; 1968 U.S. Tax Ct. LEXIS 78; August 29, 1968, Filed *78 Decision will be entered under Rule 50. Petitioner, in the business of operating skiing fa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608734/ | Helen N. Dean and Forrest V. Dean v. Commissioner.Dean v. CommissionerDocket No. 3692-68.United States Tax CourtT.C. Memo 1970-75; 1970 Tax Ct. Memo LEXIS 280; 29 T.C.M. (CCH) 338; T.C.M. (RIA) 70075; March 31, 1970, filed *280 Petitioner was a 50 percent partner and subsequently sole proprietor of a bookkeeping and t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608735/ | PAL INTERNATIONAL CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPal Int'l Corp. v. CommissionerDocket No. 17366-88United States Tax CourtT.C. Memo 1993-53; 1993 Tax Ct. Memo LEXIS 55; 65 T.C.M. (CCH) 1903; February 17, 1993, Filed *55 Decision will be entered for respondent for the taxable yea... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608738/ | William E. Hicks v. Commissioner. Mary Sadler Hicks v. Commissioner.Hicks v. CommissionerDocket Nos. 23224, 23225.United States Tax Court1950 Tax Ct. Memo LEXIS 28; 9 T.C.M. (CCH) 1088; T.C.M. (RIA) 50292; November 29, 1950Harry A. Johnson, Jr., Esq., and R. J. Hughes, C.P.A., for the petitioners. Jackson L. Bailey, Es... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608739/ | Feature Publications, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentFeature Publications, Inc. v. CommissionerDocket No. 41911United States Tax Court29 T.C. 313; 1957 U.S. Tax Ct. LEXIS 38; November 20, 1957, Filed *38 Decision will be entered under Rule 50. Petitioner filed timely applications for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608740/ | CECIL H. AND JESSIE MAY SHIRAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSHIRAR v. COMMISSIONERDocket No. 15980-85.United States Tax CourtT.C. Memo 1987-492; 1987 Tax Ct. Memo LEXIS 488; 54 T.C.M. (CCH) 698; T.C.M. (RIA) 87492; September 28, 1987. Eric Olson and Shahen Hairapetian, for the petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608741/ | SHELBY L. JORDAN AND DONAZELLA H. JORDAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJordan v. Comm'rNo. 14572-07LUnited States Tax Court134 T.C. 1; 2010 U.S. Tax Ct. LEXIS 1; 134 T.C. No. 1; January 11, 2010, Filed*1 P wife signed a Form 900, Tax Collection Waiver, containing a waiver extending the 10-... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608742/ | John F. Moton, Jr. and Janice F. Moton v. Commissioner.Moton v. CommissionerDocket No. 5206-68United States Tax CourtT.C. Memo 1970-185; 1970 Tax Ct. Memo LEXIS 174; 29 T.C.M. (CCH) 847; T.C.M. (RIA) 70185; June 30, 1970, Filed John F. Moton, Jr., pro se, Route 1, Woodstock, Va.L. Buck Fowler, for the respondent. KERN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608743/ | BRUCE A. SANDERSON and DOROTHY SANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSanderson v. CommissionerDocket No. 1324-73.United States Tax CourtT.C. Memo 1977-40; 1977 Tax Ct. Memo LEXIS 399; 36 T.C.M. (CCH) 174; T.C.M. (RIA) 770040; 57 Oil & Gas Rep. 296; February 22, 1977, Filed Ivan R. Wainer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608744/ | W. P. Melton et al. 1 v. Commissioner. W. Melton v. CommissionerDocket Nos. 23255, 23256, 23281, 23282, 29536, 29545, 30938, 30939, 32439, 32440.United States Tax Court1952 Tax Ct. Memo LEXIS 326; 11 T.C.M. (CCH) 133; T.C.M. (RIA) 52038; February 13, 1952*326 L. W. Baker, C.P.A., 1004 Mercantile Bank Bldg., Dallas, Te... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608745/ | BURTON COAL & LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burton Coal & Lumber Co. v. CommissionerDocket No. 44807.United States Board of Tax Appeals22 B.T.A. 133; 1931 BTA LEXIS 2169; February 12, 1931, Promulgated *2169 George G. Armstrong, Esq., for the petitioner. James L. Backstrom... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608746/ | ERNEST AND MARY C. HORTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHorton v. CommissionerDocket No. 3386-91United States Tax Court100 T.C. 93; 1993 U.S. Tax Ct. LEXIS 8; 100 T.C. No. 8; February 9, 1993, Filed *8 Decision will be entered under Rule 155. Ps sustained personal injury when their home ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608747/ | CRUGER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cruger Co. v. CommissionerDocket No. 11974.United States Board of Tax Appeals11 B.T.A. 306; 1928 BTA LEXIS 3833; March 29, 1928, Promulgated *3833 Petitioner made monthly balance sheets which did not take into account such matters as bad debts... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608748/ | Estate of William T. Mayer, Philip A. Pagano, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentMayer v. CommissionerDocket No. 923-63United States Tax Court43 T.C. 403; 1964 U.S. Tax Ct. LEXIS 4; December 31, 1964, Filed December 31, 1964, Filed *4 Decision will be entered for the respondent. Held,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608749/ | Alvin Hill and Lula Hill v. Commissioner.Hill v. CommissionerDocket No. 90565.United States Tax CourtT.C. Memo 1962-239; 1962 Tax Ct. Memo LEXIS 70; 21 T.C.M. (CCH) 1273; T.C.M. (RIA) 62239; October 9, 1962*70 Held, that petitioners did not constructively receive a dividend in 1957 from a corporation of which they wer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608751/ | MOBILE DELIVERY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mobile Delivery Co. v. CommissionerDocket No. 7124.United States Board of Tax Appeals8 B.T.A. 1224; 1927 BTA LEXIS 2702; November 5, 1927, Promulgated *2702 The amounts involved herein distributed by the petitioner to its stockholders dur... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608752/ | E. Keith Owens, Transferee, Petitioner v. Commissioner of Internal Revenue, Respondent; E. Keith Owens and Sharon E. Owens, Petitioners v. Commissioner of Internal Revenue, RespondentOwens v. CommissionerDocket Nos. 1947-70, 1988-70United States Tax Court64 T.C. 1; 1975 U.S. Tax Ct. LEXIS 167; April 2, 1975, Filed *167... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608782/ | KILBY STEEL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kilby Steel Co. v. CommissionerDocket No. 99528.United States Board of Tax Appeals41 B.T.A. 1237; 1940 BTA LEXIS 1081; May 24, 1940, Promulgated *1081 Where a corporation is party to a contract with creditor banks forbidding, without writ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608783/ | JOHN ERNEST GOLDRING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Goldring v. CommissionerDocket No. 87498.United States Board of Tax Appeals36 B.T.A. 779; 1937 BTA LEXIS 662; October 27, 1937, Promulgated *662 1. RESIDENCE. - The Commissioner determined that petitioner was a resident alien during 193... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3279388/ | The defendant appeals on the judgment-roll from a judgment in favor of the plaintiff.
The complaint alleges and the court finds that the parties are adjoining land owners, their common boundary being 1,300 feet in length; that along said boundary line, from one to ten feet therefrom, there is growing a row of eucalyptu... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4608785/ | TRIBUNE COMPANY, AS AGENT OF AND SUCCESSOR BY MERGER TO THE FORMER THE TIMES MIRROR COMPANY, ITSELF AND ITS CONSOLIDATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTribune Co. v. Comm'rNo. 17443-02 United States Tax Court125 T.C. 110; 2005 U.S. Tax Ct. LEXIS 28; 125 T.C. No. 8; September 27... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608786/ | JOHN D. BOWLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBowles v. CommissionerDocket No. 2772-92United States Tax CourtT.C. Memo 1993-222; 1993 Tax Ct. Memo LEXIS 223; 65 T.C.M. (CCH) 2733; May 20, 1993, Filed *223 Decision will be entered for respondent. John D. Bowles, pro se. For respondent: Russ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608787/ | WILLIAM SWINDELLS AND IRENE G. SWINDELLS, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Swindells v. CommissionerDocket No. 97172.United States Board of Tax Appeals44 B.T.A. 336; 1941 BTA LEXIS 1346; April 29, 1941, Promulgated *1346 In 1934 the corporation in which taxpayers were stoc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608788/ | Estate of Ralph R. Huesman, Deceased, Nurma W. Huesman, Fred B. Huesman, and The Farmers and Merchants National Bank of Los Angeles, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentEstate of Huesman v. CommissionerDocket No. 20164United States Tax Court16 T.C. 656; 1951 U.S. Tax Ct. LEXIS 239; Ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608790/ | THE SECOND NATIONAL BANK AND TRUST COMPANY AND GEORGE L. HUMPHREY, EXECUTORS AND TRUSTEES OF THE ESTATE OF ARTHUR D. EDDY, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Second Nat'l Bank & Trust Co. v. CommissionerDocket No. 31764.United States Board of Tax Appeals23 B.T.A. 370; 1931 BTA LEXIS ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608791/ | Bruce E. and Katherine Gentry v. Commissioner. I. A. Craig v. Commissioner.Gentry v. CommissionerDocket Nos. 22648, 22649.United States Tax Court1951 Tax Ct. Memo LEXIS 328; 10 T.C.M. (CCH) 134; T.C.M. (RIA) 51034; February 7, 1951*328 Code E. Edwards, Esq., for the petitioners. John P. Higgins, Esq., for the responde... | 01-04-2023 | 11-20-2020 |
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