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https://www.courtlistener.com/api/rest/v3/opinions/4608793/ | William A. Green and Margaret E. Green 1 v. Commissioner. Green v. CommissionerDocket Nos. 90214, 90215.United States Tax CourtT.C. Memo 1963-248; 1963 Tax Ct. Memo LEXIS 100; 22 T.C.M. (CCH) 1241; T.C.M. (RIA) 63248; September 11, 1963Leslie E. Howell and James M. Secrest, for the petitioners. Howard K. Schwartz, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608794/ | Armais Arutunoff and Claudia Arutunoff v. Commissioner. Kyra Oil Co., Inc. v. Commissioner.Arutunoff v. CommissionerDocket Nos. 93815, 93816, 94621, 94622.United States Tax CourtT.C. Memo 1963-192; 1963 Tax Ct. Memo LEXIS 152; 22 T.C.M. (CCH) 931; T.C.M. (RIA) 63192; July 19, 1963Donald P. Moyers, 527 National Bank of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608795/ | Clarissa H. Thomson v. Commissioner.Clarissa H. Thomson v. CommissionerDocket No. 11618.United States Tax Court1947 Tax Ct. Memo LEXIS 162; 6 T.C.M. (CCH) 822; T.C.M. (RIA) 47194; June 27, 1947Roger W. Hardy, Esq., 53 State St., Boston, Mass., for the petitioner. Paul P. Lipton, Esq., for the respondent. HARRON Memora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608796/ | Frederick R. Bauer and Ruth R. Bauer, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent. Mary Stewart Vivian, Petitioner, v. Commissioner of Internal Revenue, RespondentBauer v. CommissionerDocket Nos. 24393, 24394United States Tax Court15 T.C. 876; 1950 U.S. Tax Ct. LEXIS 21; December 14,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608797/ | DALLAS TRANSFER & TERMINAL WAREHOUSE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dallas Transfer & Terminal Warehouse Co. v. CommissionerDocket No. 51536, 60182.United States Board of Tax Appeals27 B.T.A. 651; 1933 BTA LEXIS 1343; January 31, 1933, Promulgated *1343 In 1928 the petitioner tran... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608799/ | Estate of Albert I. Wolfe, Deceased, Geraldine Wolfe and Rosalie L. Wolfe, Executrices v. Commissioner.Estate of Albert I. Wolfe v. CommissionerDocket No. 47742.United States Tax Court1954 Tax Ct. Memo LEXIS 328; 13 T.C.M. (CCH) 22; T.C.M. (RIA) 54023; January 15, 1954*328 Douglas D. Felix, Esq., and Lloyd R. Rees, Es... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608800/ | Thomas B. Martindale, Inc. v. Commissioner.Thomas B. Martindale, Inc. v. CommissionerDocket No. 1550.United States Tax Court1944 Tax Ct. Memo LEXIS 185; 3 T.C.M. (CCH) 673; T.C.M. (RIA) 44226; July 14, 1944*185 (1) In the taxable years 1939 and 1940 petitioner, a corporation which kept its books and prepared its incom... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608801/ | IMPORT SPECIALTIES, INC. (NOW KNOWN AS IMPORT LIMITED), ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Import Specialties, Inc. v. CommissionerDocket Nos. 12890-78, 12971-78, 12972-78, 12973-78United States Tax CourtT.C. Memo 1982-41; 1982 Tax Ct. Memo LEXIS 708; 43 T.C.M. (CCH) 411; T.C.M. (RIA)... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608803/ | JACOB Q. TRUXAL and LELAH M. TRUXAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTruxal v. CommissionerDocket No. 23095-80.United States Tax CourtT.C. Memo 1982-616; 1982 Tax Ct. Memo LEXIS 130; 44 T.C.M. (CCH) 1481; T.C.M. (RIA) 82616; October 21, 1982. Jacob Q. Truxal, pro se. Nancy B. Herbert, for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608804/ | HAROLD G. FERGUSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ferguson v. CommissionerDocket No. 70463.United States Board of Tax Appeals34 B.T.A. 522; 1936 BTA LEXIS 693; April 30, 1936, Promulgated *693 1. Petitioner transferred, by an assignment, 430 units of beneficial interest in a trust, the c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608805/ | BEVERLY A. OLSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOlsonDocket No. 24849-85United States Tax CourtT.C. Memo 1992-486; 1992 Tax Ct. Memo LEXIS 505; 64 T.C.M. (CCH) 599; August 25, 1992, Filed *505 An appropriate order will be issued. Held: The period of limitations upon assessment applicable t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608806/ | KAHRAHB RESTAURANT, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent MASSUD RAHBAR AND SOUDAEH RAHBAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKahrahb Restaurant, Inc. v. CommissionerDocket Nos. 20835-89, 20836-89United States Tax CourtT.C. Memo 1992-263; 1992 Tax Ct. Memo LEXIS 285; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608807/ | WILLIAM VICKERS AND KATHY VICKERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVickers v. CommissionerDocket No. 19161-82.United States Tax CourtT.C. Memo 1983-429; 1983 Tax Ct. Memo LEXIS 358; 46 T.C.M. (CCH) 833; T.C.M. (RIA) 83429; July 25, 1983. *358 Held, in these circumstances, respondent's determ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608808/ | JOSEPH GIAMELLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGiamelli v. Comm'rNo. 23150-04LUnited States Tax Court129 T.C. 107; 2007 U.S. Tax Ct. LEXIS 33; 129 T.C. No. 14; October 30, 2007, Filed*33 P and his wife filed a joint Federal income tax return for the 2001 tax year reporting a tax due. P faile... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608809/ | Wm. D. Moorer, Petitioner, v. Commissioner of Internal Revenue, RespondentMoorer v. CommissionerDocket No. 16272United States Tax Court12 T.C. 270; 1949 U.S. Tax Ct. LEXIS 267; February 28, 1949, Promulgated *267 Decision will be entered for the petitioner. Petitioner in 1932, with other officers of a corporation, in ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608810/ | Waldo Salt, Petitioner, v. Commissioner of Internal Revenue, Respondent. Mary D. Salt, Petitioner, v. Commissioner of Internal Revenue, RespondentSalt v. CommissionerDocket Nos. 26049, 26048United States Tax Court18 T.C. 182; 1952 U.S. Tax Ct. LEXIS 207; May 5, 1952, Promulgated *207 Decisions will be entered under Ru... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608812/ | RHONDA HOPE HAMILTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHAMILTON v. COMMISSIONERNo. 8101-02S; No. 8545-02SUnited States Tax CourtT.C. Summary Opinion 2003-85; 2003 Tax Ct. Summary LEXIS 86; June 25, 2003, Filed *86 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREAT... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608814/ | Helen V. Oehlke v. Commissioner.Oehlke v. CommissionerDocket No. 6212-65.United States Tax CourtT.C. Memo 1967-144; 1967 Tax Ct. Memo LEXIS 118; 26 T.C.M. (CCH) 663; T.C.M. (RIA) 67144; June 28, 1967*118 Held: Petitioner may properly deduct 90 percent of the costs she incurred in making a trip to Europe. Her expenses ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608817/ | HERBST DEPARTMENT STORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Herbst Dep't Store v. CommissionerDocket No. 6642.United States Board of Tax Appeals7 B.T.A. 1150; 1927 BTA LEXIS 3002; August 23, 1927, Promulgated *3002 The disallowance of a portion of the salaries paid to the officers of the petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608818/ | FRED E. BRIESACHER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBriesacher v. CommissionerDocket No. 12812-79.United States Tax CourtT.C. Memo 1982-618; 1982 Tax Ct. Memo LEXIS 132; 44 T.C.M. (CCH) 1490; T.C.M. (RIA) 82618; October 21, 1982. Fred E. Briesacher, Jr., pro se. David T. Karzon, Jr., fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608819/ | Capital Engineering Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentCapital Engineering Co. v. CommissionerDocket No. 55211United States Tax Court25 T.C. 1283; 1956 U.S. Tax Ct. LEXIS 235; March 20, 1956, Filed *235 Decision will be entered for the respondent. Petitioner, an accrual basis sub... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608820/ | JOHN E. HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarris v. CommissionerDocket No. 22372-81.United States Tax CourtT.C. Memo 1982-736; 1982 Tax Ct. Memo LEXIS 7; 45 T.C.M. (CCH) 405; T.C.M. (RIA) 82736; December 27, 1982. *7 Held: Petitioner's wages and salary are income subject to taxation. Ad... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608821/ | FRANK H. MASON TRUST, FIRST CENTRAL TRUST COMPANY, AKRON, OHIO, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mason v. CommissionerDocket No. 106844.United States Board of Tax Appeals47 B.T.A. 346; 1942 BTA LEXIS 703; July 16, 1942, Promulgated *703 The settlor established a trust which provided... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608823/ | GERALD G. JOHNSON AND MARION M. JOHNSON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnsonDocket No. 3904-90United States Tax CourtT.C. Memo 1992-358; 1992 Tax Ct. Memo LEXIS 377; 63 T.C.M. (CCH) 3174; June 23, 1992, Filed *377 Decision will be entered for respondent. Robert S. Wrinkle, for petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608824/ | Julian Aymett v. Commissioner.Aymett v. CommissionerDocket No. 41548.United States Tax Court1954 Tax Ct. Memo LEXIS 268; 13 T.C.M. (CCH) 242; T.C.M. (RIA) 54083; March 23, 1954W. C. Rodgers, Esq., 1001 Exchange Building, Memphis, Tenn., for the petitioner. J. Frost Walker, Esq., and W. Preston White, Jr., Esq., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608827/ | COLUMBUS W. and MARGARET R. HENSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Henson v. CommissionerDocket Nos. 6273-77, 6274-77, 12233-77.United States Tax CourtT.C. Memo 1979-110; 1979 Tax Ct. Memo LEXIS 413; 38 T.C.M. (CCH) 510; T.C.M. (RIA) 79110; March 27, 1979, Filed *413 Three years are in iss... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608828/ | Walter F. Seidel, Petitioner, v. Commissioner of Internal Revenue, RespondentSeidel v. CommissionerDocket No. 13282United States Tax Court10 T.C. 1135; 1948 U.S. Tax Ct. LEXIS 155; June 21, 1948, Promulgated *155 Decision will be entered for the respondent. Family Partnership. -- A wife is not recognized as a partner ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608853/ | Fred A. Sowder v. Commissioner.Sowder v. CommissionerDocket No. 2080-70.United States Tax CourtT.C. Memo 1971-104; 1971 Tax Ct. Memo LEXIS 222; 30 T.C.M. (CCH) 451; T.C.M. (RIA) 71104; May 17, 1971, Filed. *222 Noncustodial parent failed to prove that he is entitled to dependency exemption for child in custody of div... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2414944/ | 384 F. Supp. 2d 726 (2005)
AQUA STOLI SHIPPING LTD., Plaintiff,
v.
GARDNER SMITH PTY LTD., Defendant.
No. 05 Civ. 6929(JSR).
United States District Court, S.D. New York.
September 4, 2005.
Patrick F. Lennon, Tisdale & Lennon, LLC, New York City, for Plaintiff.
Leroy Lambert, Healy & Baillie, LLP (New York), New York Ci... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4608854/ | ESTATE OF WILLIAM D. BENHAM, DECEASED, ELOISE S. BENHAM AND THE BANK OF VIRGINIA TRUST COMPANY, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Benham v. CommissionerDocket No. 16224-80.United States Tax CourtT.C. Memo 1983-337; 1983 Tax Ct. Memo LEXIS 448; 46 T.C.M. (CCH) 408; T.C.M.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2014542/ | 296 B.R. 793 (2003)
In re FARMLAND INDUSTRIES, INC., Debtor.
Safeco Insurance Company of America, Plaintiff-Appellant,
v.
Farmland Industries, Inc., Defendant.
ADM/Farmland, Inc., Defendant-Appellee.
Safeco Insurance Company of America, Plaintiff-Appellant,
v.
Farmland Industries, Inc.; Farmland Transportation, Inc., D... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4608855/ | Paul S. Edmonds and Catherine M. Edmonds v. Commissioner.Edmonds v. CommissionerDocket No. 60337.United States Tax CourtT.C. Memo 1957-97; 1957 Tax Ct. Memo LEXIS 154; 16 T.C.M. (CCH) 398; T.C.M. (RIA) 57097; June 19, 1957*154 John S. Lynch, Jr., Esq., for the petitioners. Gordon N. Cromwell, Esq., for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608856/ | Emanuel M. Skolnik and Helen R. Skolnik, Petitioners v. Commissioner of Internal Revenue, RespondentSkolnik v. CommissionerDocket No. 304-68United States Tax Court55 T.C. 1055; 1971 U.S. Tax Ct. LEXIS 167; March 24, 1971, Filed *167 Decision will be entered for the respondent. In January 1960, petitioner paid $ 7,700 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608858/ | GREGORY F. WISE and VEATRICE J. WISE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWise v. CommissionerDocket No. 24693-84.United States Tax CourtT.C. Memo 1987-113; 1987 Tax Ct. Memo LEXIS 109; 53 T.C.M. (CCH) 258; T.C.M. (RIA) 87113; February 24, 1987. *109 By 1980, a decorating business was commenced... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608860/ | * Marshall Long and Betty C. Long, Petitioners v. Commissioner of Internal Revenue, RespondentLong v. CommissionerDocket No. 9088-76United States Tax Court71 T.C. 1; 1978 U.S. Tax Ct. LEXIS 45; October 3, 1978, Filed *45 Decision will be entered under Rule 155. Petitioner, as the beneficiary of an estate, claimed cert... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608861/ | FLORA M. BONNEY AND ALICE E. CRAWFORD, EXECUTRICES OF THE LAST WILL AND TESTAMENT OF JAMES A. MACDONALD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bonney v. CommissionerDocket No. 55248.United States Board of Tax Appeals29 B.T.A. 45; 1933 BTA LEXIS 1008; September 22, 1933, Promulgated *1008 Many ye... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608862/ | FRED T. LEY & CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fred T. Ley & Co. v. CommissionerDocket No. 18168.United States Board of Tax Appeals9 B.T.A. 749; 1927 BTA LEXIS 2521; December 21, 1927, Promulgated *2521 Petitioner made and filed an income and profits-tax return on June 15, 1921, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608864/ | CONSERVATIVE GAS COMPANY, A CORPORATION PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Conservative Gas Co. v. CommissionerDocket No. 72391.United States Board of Tax Appeals30 B.T.A. 552; 1934 BTA LEXIS 1307; April 27, 1934, Promulgated *1307 The facts revealing no negotiation of an agreement or commitme... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608866/ | Kermit and Betty Uecker, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentUecker v. CommissionerDocket Nos. 16419-79, 16420-79, 16421-79, 16435-79United States Tax Court81 T.C. 983; 1983 U.S. Tax Ct. LEXIS 2; 81 T.C. No. 63; December 19, 1983, Filed *2 Decisions will be entered under Rule 155. Peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608867/ | Arthur L. Kniffen and Lillian Kniffen, Petitioners, v. Commissioner of Internal Revenue, RespondentKniffen v. CommissionerDocket No. 85516United States Tax Court39 T.C. 553; 1962 U.S. Tax Ct. LEXIS 7; December 20, 1962, Filed *7 Decision will be entered under Rule 50. 1. Held, that the transfer by petitioner Arthur Kn... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608871/ | BRICE DAVID BYRD and CAROL S. BYRD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentByrd v. CommissionerDocket No. 20811-80.United States Tax CourtT.C. Memo 1983-443; 1983 Tax Ct. Memo LEXIS 347; 46 T.C.M. (CCH) 874; T.C.M. (RIA) 83443; July 27, 1983. Brice David Byrd and Carol S. Byrd, pro se. Jillena A. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608872/ | Irving-Kolmar Corporation, an Illinois Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentIrving-Kolmar Corp. v. CommissionerDocket No. 88967United States Tax Court35 T.C. 712; 1961 U.S. Tax Ct. LEXIS 235; January 31, 1961, Filed *235 Decision will be entered for the Commissioner. 1. Net Operating... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608874/ | POLISH AMERICAN CLUB, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPolish American Club, Inc. v. CommissionerDocket No. 423-71.United States Tax CourtT.C. Memo 1974-207; 1974 Tax Ct. Memo LEXIS 113; 33 T.C.M. (CCH) 925; T.C.M. (RIA) 74207; August 6, 1974, Filed. Stanley J. Mosio, for petitioner. R.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608875/ | John I. Cunningham and Diane W. Cunningham, Petitioners, v. Commissioner of Internal Revenue, Respondent; Weaver Cunningham and Gwendolyn B. Cunningham, Petitioners, v. Commissioner of Internal Revenue, RespondentCunningham v. CommissionerDocket Nos. 5118-63, 5119-63United States Tax Court44 T.C. 103; 1965 U.S. Tax Ct.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608877/ | Egbert J. Miles, Jr., and Jean N. Miles, Petitioners, v. Commissioner of Internal Revenue, RespondentMiles v. CommissionerDocket No. 89906United States Tax Court41 T.C. 165; 1963 U.S. Tax Ct. LEXIS 25; November 8, 1963, Filed *25 Decision will be entered for the respondent. Acting pursuant to a prearranged integrated ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608879/ | ROBERT A. LEON & DEBRA D. COLBURN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Leon v. Comm'rDocket No. 21774-09United States Tax Court2012 U.S. Tax Ct. LEXIS 50; April 12, 2012, Decided*50 For Petitioner: Robert A. Leon, Debra D. Colburn, Abkin Law, LLP, San Francisco, CA; Katz, Steven M., Sideman & B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608881/ | Seas Shipping Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentSeas Shipping Co. v. CommissionerDocket No. 107931United States Tax Court1 T.C. 30; 1942 U.S. Tax Ct. LEXIS 39; November 17, 1942, Promulgated *39 Decision will be entered under Rule 50. 1. The petitioner makes its income tax retur... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608884/ | APPEAL OF J. R. VANSANT.Vansant v. CommissionerDocket No. 4274.United States Board of Tax Appeals4 B.T.A. 58; 1926 BTA LEXIS 2391; April 22, 1926, Decided Submitted November 10, 1925. *2391 The evidence is insufficient to support a redetermination of deficiency. E. H. Whitcombe, Esq., for the taxpayer. A. H. Fast, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608885/ | JAMES SUMMERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Summers v. CommissionerDocket No. 4426-73.United States Tax CourtT.C. Memo 1974-162; 1974 Tax Ct. Memo LEXIS 154; 33 T.C.M. (CCH) 695; T.C.M. (RIA) 74162; June 24, 1974, Filed. James Summers, pro se. Thomas Ascher, for the respondent. SCOTT ME... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608886/ | Myrtle Berlin, Petitioner, v. Commissioner of Internal Revenue, RespondentBerlin v. CommissionerDocket No. 4445-62United States Tax Court42 T.C. 355; 1964 U.S. Tax Ct. LEXIS 106; May 8, 1964, Filed *106 Decision will be entered for the respondent. The principal basis for respondent's determination of unreported income... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608888/ | JAY R. GILL AND JEANNETTE H. GILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGill v. CommissionerDocket No. 2219-71United States Tax CourtT.C. Memo 1975-3; 1975 Tax Ct. Memo LEXIS 369; 34 T.C.M. (CCH) 10; T.C.M. (RIA) 750003; January 8, 1975, Filed. *369 During 1965 and 1966 petitioner Jay R. Gill re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608831/ | BILL H. AND CAROL R. ROWLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRowley v. CommissionerDocket No. 4883-76.United States Tax CourtT.C. Memo 1977-357; 1977 Tax Ct. Memo LEXIS 87; 36 T.C.M. (CCH) 1424; T.C.M. (RIA) 770357; October 5, 1977, Filed Stewart C. Walz, for the respondent. DAWSONMEMORANDUM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608832/ | Jennie Brody, Petitioner, v. Commissioner of Internal Revenue, Respondent. Davis Brody, Petitioner, v. Commissioner of Internal Revenue, RespondentBrody v. CommissionerDocket Nos. 33965, 33966United States Tax Court19 T.C. 126; 1952 U.S. Tax Ct. LEXIS 58; November 4, 1952, Promulgated *58 Decisions will be entered und... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608835/ | Edward J. Nell v. Commissioner.Nell v. CommissionerDocket No. 107448.United States Tax Court1942 Tax Ct. Memo LEXIS 98; 1 T.C.M. (CCH) 48; T.C.M. (RIA) 42586; November 6, 1942*98 Clark J. Milliron, Esq., 518 Fidelity Bldg., Los Angeles, Calif., for the petitioner. Harry I. Horrow, Esq., for the respondent. STERNHAGEN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608839/ | Suzanne Waggener v. Commissioner.Waggener v. CommissionerDocket No. 93524.United States Tax CourtT.C. Memo 1963-2; 1963 Tax Ct. Memo LEXIS 341; 22 T.C.M. (CCH) 9; T.C.M. (RIA) 63002; January 3, 1963*341 Petitioner, a Joplin, Missouri, college student who worked part-time as a clerk-typist, took a summer job in 1959 as... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608840/ | NIAGARA SHARE CORPORATION (OF DELAWARE), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NIAGARA SHARE CORPORATION (OF NEW YORK), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MORTGAGE SECURITY CORPORATION OF NEW JERSEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KNICKER... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608841/ | Poplar Hills Development Corporation v. Commissioner.Poplar Hills Dev. Corp. v. Comm'rDocket No. 6890-65.United States Tax CourtT.C. Memo 1968-208; 1968 Tax Ct. Memo LEXIS 94; 27 T.C.M. (CCH) 1026; T.C.M. (RIA) 68208; September 19, 1968. Filed *94 Held, that the petitioner, an accrual method taxpayer, may not, in comp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608842/ | PETER B. JANSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; PETER B. JANSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJansen v. CommissionerDocket Nos. 10323-81, 23070-81United States Tax CourtT.C. Memo 1982-619; 1982 Tax Ct. Memo LEXIS 123; 44 T.C.M. (CCH) 1494; T.C.M. (RIA) 82619; Oc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608844/ | JOHN BROMLEY AND WILLIAM H. KINGSLEY, EXECUTORS, ESTATE OF HELEN KINGSLEY BROMLEY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bromley v. CommissionerDocket No. 29328.United States Board of Tax Appeals16 B.T.A. 1322; 1929 BTA LEXIS 2409; July 9, 1929, Promulgated *2409 1. ESTATE TAX. - Commissioner's... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608846/ | STEWART & BENNETT, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stewart & Bennett, Inc. v. CommissionerDocket No. 32754.United States Board of Tax Appeals20 B.T.A. 850; 1930 BTA LEXIS 2021; September 16, 1930, Promulgated *2021 1. Amount of addition to reserve for bad debts determined. 2. Held ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608847/ | Aircraft Screw Products Company, Inc., Petitioner, v. War Contracts Price Adjustment Board, RespondentAircraft Screw Products Co. v. War Contracts Price Adjustment BoardDocket No. 296-R.United States Tax Court8 T.C. 1037; 1947 U.S. Tax Ct. LEXIS 202; May 14, 1947, Promulgated *202 Petitioner's excessive profits for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608848/ | Abraham J. Halprin v. Commissioner.Halprin v. CommissionerDocket No. 5626.United States Tax Court1945 Tax Ct. Memo LEXIS 116; 4 T.C.M. (CCH) 789; T.C.M. (RIA) 45254; July 23, 1945*116 Abraham J. Halprin, pro se. Clay C. Holmes, Esq., for the respondent. SMITH Memoradum Opinion SMITH, Judge: This proceeding involves ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608850/ | GEORGE M. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket No. 17023-89United States Tax CourtT.C. Memo 1992-15; 1992 Tax Ct. Memo LEXIS 20; 63 T.C.M. (CCH) 1750; T.C.M. (RIA) 92015; January 8, 1992, Filed *20 Decision will be entered for respondent. On his 1982 return, peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608851/ | DEAN RUSSELL CATES AND TERESA STINNETT CATES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCates v. Comm'rDocket No. 25934-14.United States Tax Court2017 Tax Ct. Memo LEXIS 178; 114 T.C.M. (CCH) 307; September 13, 2017, FiledDecision will be entered for respondent.*178 Dean Russell Cates and Teresa Stinne... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608889/ | THE ESTATE OF ROY R. McKEE, DECEASED, RUBY O. McKEE, INDEPENDENT EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of McKee v. CommissionerDocket No. 4858-75.United States Tax CourtT.C. Memo 1978-108; 1978 Tax Ct. Memo LEXIS 409; 37 T.C.M. 486; T.C.M. (RIA) 780108; March 20, 1978, Filed 1978 T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608890/ | C. L. Stodalka v. Commissioner.Stodalka v. CommissionerDocket No. 110478.United States Tax Court1943 Tax Ct. Memo LEXIS 498; 1 T.C.M. 458; T.C.M. (RIA) 43037; January 22, 19431943 Tax Ct. Memo LEXIS 498">*498 Edgar S. Young, Esq., First Nat'l Bank Bldg., Little Falls, Minn., for the petitioner. Edward C. Adams, Esq., ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608891/ | APPEAL OF GRAND RAPIDS DRY GOODS CO.Grand Rapids Dry Goods Co. v. CommissionerDocket No. 3642.United States Board of Tax Appeals12 B.T.A. 696; 1928 BTA LEXIS 3477; June 19, 1928, Promulgated 1928 BTA LEXIS 3477">*3477 CONSOLIDATED INVESTED CAPITAL. - Company B was organized in 1912, with a paid-in capital of $60,000. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608894/ | Florence Mae Shelley, Petitioner, v. Commissioner of Internal Revenue, RespondentShelley v. CommissionerDocket No. 9570United States Tax Court10 T.C. 44; 1948 U.S. Tax Ct. LEXIS 292; January 13, 1948, Promulgated 1948 U.S. Tax Ct. LEXIS 292">*292 Decision will be entered for the respondent. 1. The executor of the esta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608895/ | Elizabeth M. Petch v. Commissioner.Petch v. CommissionerDocket No. 21816.United States Tax Court1950 Tax Ct. Memo LEXIS 89; 9 T.C.M. 844; T.C.M. (RIA) 50230; September 28, 19501950 Tax Ct. Memo LEXIS 89">*89 Petitioner entered into partnership agreements with her husband and a third individual for the conduct of two d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608897/ | Goodson-Todman Enterprises, Ltd., and Its Subsidiary Corporations, Mid-Hudson Publications, Inc., Cactus Productions, Inc., Ulster Offset Corp., Petitioners v. Commissioner of Internal Revenue, RespondentGoodson-Todman Enterprises, Ltd. v. CommissionerDocket No. 10604-81United States Tax Court84 T.C. 255; 1985 U.S. Tax... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608953/ | ELMER WHITEHILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Whitehill v. CommissionerDocket No. 11399.United States Board of Tax Appeals16 B.T.A. 927; 1929 BTA LEXIS 2494; June 5, 1929, Promulgated *2494 Before the Commissioner's determination of the individual tax liability of a partner involving his... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2567173/ | 396 F. Supp. 2d 1283 (2005)
C.M.B. FOODS, INC., Plaintiff,
v.
CORRAL OF MIDDLE GEORGIA, et al., Defendants.
Civil Action No. 2:04CV009-T.
United States District Court, M.D. Alabama, Northern Division.
March 29, 2005.
*1284 Matthew David Fridy, Stephen Paul Leara, Wallace Jordan Ratliff & Brandt LLC, Birmingham, AL, for... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4471710/ | Fourth Court of Appeals
San Antonio, Texas
January 9, 2020
No. 04-18-00865-CV
IN RE THE COMMITMENT OF M.A.C.
From the 175th Judicial District Court, Bexar Cou... | 01-04-2023 | 01-13-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608950/ | BRENT JACKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJackson v. CommissionerDocket No. 12271-91United States Tax CourtT.C. Memo 1991-498; 1991 Tax Ct. Memo LEXIS 547; 62 T.C.M. 920; T.C.M. (RIA) 91498; October 1, 1991, Filed 1991 Tax Ct. Memo LEXIS 547">*547 An appropriate order will be issued and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608952/ | ABE L. FOX and SHIRLEY J. FOX; ESTATE OF PHILLIP W. PILLSBURY, DECEASED, GEORGE S. PILLSBURY and CHARLES S. BELLOWS, CO-PERSONAL REPRESENTATIVES and CORINNE PILLSBURY; JOHN K. WHITNEY and HELEN W. WHITNEY; DONALD A. JACOBSON and SHARON L. JACOBSON; ESTATE OF STARKE R. HATHAWAY, DECEASED, F & M MARQUETTE NATIONAL BANK, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608898/ | VINCENT H. D. ABBEY and VIOLET M. ABBEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAbbey v. CommissionerDocket No. 173-80.United States Tax CourtT.C. Memo 1981-673; 1981 Tax Ct. Memo LEXIS 72; 42 T.C.M. 1723; T.C.M. (RIA) 81673; November 23, 1981. Wayne R. Parker, for the petitioners. Michael R. McMa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608899/ | Merle Johnson, a.k.a. Troy Donahue, Petitioner v. Commissioner of Internal Revenue, RespondentJohnson v. CommissionerDocket No. 6047-66United States Tax Court50 T.C. 723; 1968 U.S. Tax Ct. LEXIS 86; August 8, 1968, Filed 1968 U.S. Tax Ct. LEXIS 86">*86 Decision will be entered for the respondent. Petitioner's wife was... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608900/ | HARRY T. MANGURIAN, JR. and DOROTHY J. MANGURIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DREXEL PROPERTIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMangurian v. CommissionerDocket Nos. 3709-75, 3710-75.United States Tax CourtT.C. Memo 1979-91; 1979 Tax Ct. Memo LEXIS 442; 3... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608903/ | Estate of Henry H. Rogers, Deceased, Albert Stickney and Central Hanover Bank and Trust Company, as Surviving Executors of the Last Will and Testament of Henry H. Rogers, Deceased, Petitioners, v. Commissioner of Internal Revenue, RespondentRogers v. CommissionerDocket No. 107817United States Tax Court1 T.C. 629; 1943 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608904/ | Alan E. Ashcraft, Jr., and Jean J. Ashcraft, Petitioners, v. Commissioner of Internal Revenue, RespondentAshcraft v. CommissionerDocket No. 59101United States Tax Court28 T.C. 356; 1957 U.S. Tax Ct. LEXIS 193; May 10, 1957, Filed 1957 U.S. Tax Ct. LEXIS 193">*193 Decision will be entered for the respondent. The petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608905/ | Mathew J. Reisinger and Patricia K. Reisinger, Petitioners v. Commissioner of Internal Revenue, RespondentReisinger v. CommissionerDocket No. 12371-77United States Tax Court71 T.C. 568; 1979 U.S. Tax Ct. LEXIS 193; January 16, 1979, Filed 1979 U.S. Tax Ct. LEXIS 193">*193 Decision will be entered under Rule 155. Held,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608906/ | GERALD A. ROHR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRohr v. CommissionerDocket No. 8957-92United States Tax CourtT.C. Memo 1993-373; 1993 Tax Ct. Memo LEXIS 401; 66 T.C.M. 440; August 23, 1993, Filed 1993 Tax Ct. Memo LEXIS 401">*401 Decision will be entered under Rule 155. For petitioner: John ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608908/ | LOUISE C. MOORE, EXECUTRIX, ESTATE OF EDWARD W. MOORE, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moore v. CommissionerDocket No. 58720.United States Board of Tax Appeals33 B.T.A. 108; 1935 BTA LEXIS 798; September 30, 1935, Promulgated 1935 BTA LEXIS 798">*798 1. ESTATE TAX - INSURANCE. - ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653711/ | DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA
FOURTH DISTRICT
M.B., the father,
Appellant,
v.
DEPARTMENT OF CHILDREN AND FAMILIES and
GUARDIAN AD LITEM OFF... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4608955/ | Charles F. Alexander and Yvette M. Alexander, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentAlexander v. Comm'rDocket Nos. 15015-86, 18367-86, 18488-86, 20205-86, 20291-86, 20341-86, 20342-86, 20387-86, 20388-86, 20389-86, 20403-86, 20404-86, 20405-86, 20450-86, 20457-86, 20476-86, 20478-86, 2049... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608956/ | CHARLES S. GREENBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreenberg v. CommissionerDocket No. 9324-75.United States Tax CourtT.C. Memo 1976-293; 1976 Tax Ct. Memo LEXIS 110; 35 T.C.M. (CCH) 1308; T.C.M. (RIA) 760293; September 15, 1976, Filed *110 Charles S. Greenberg, pro se. Lowell F. Raeder, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608957/ | Columbus and Greenville Railway Company, Petitioner, v. Commissioner of Internal Revenue, RespondentColumbus & G. R. Co. v. CommissionerDocket No. 83793United States Tax Court42 T.C. 834; 1964 U.S. Tax Ct. LEXIS 65; August 4, 1964, Filed *65 Decision will be entered under Rule 50. Petitioner acquired railroad properti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608958/ | Frank M. and Mary K. Glantz v. Commissioner.Glantz v. CommissionerDocket No. 5355-63.United States Tax CourtT.C. Memo 1965-105; 1965 Tax Ct. Memo LEXIS 224; 24 T.C.M. (CCH) 568; T.C.M. (RIA) 65105; April 20, 1965Frank M. Glantz, pro se. John C. Galluzzo, Jr., for the respondent. MULRONEY Memorandum Opinion MULRONEY, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608959/ | Metal Hose & Tubing Company (Delaware), Petitioner, v. Commissioner of Internal Revenue, RespondentMetal Hose & Tubing Co. v. CommissionerDocket Nos. 9587, 35381United States Tax Court21 T.C. 365; 1953 U.S. Tax Ct. LEXIS 14; December 9, 1953, Promulgated *14 Decisions will be entered under Rule 50. Petitioner held not... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608960/ | ESTATE OF GERTRUDE F. KOSS, DECEASED, ELAINE SAXEN, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Koss v. CommissionerDocket No. 27337-92United States Tax CourtT.C. Memo 1994-599; 1994 Tax Ct. Memo LEXIS 610; 68 T.C.M. (CCH) 1356; December 7, 1994, Filed *610 Decision wil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608962/ | LEE H. MARSHALL HEIRS, ET AL., FIDELITY TRUST COMPANY, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Marshall Heirs v. CommissionerDocket No. 102013.United States Board of Tax Appeals45 B.T.A. 632; 1941 BTA LEXIS 1092; November 7, 1941, Promulgated *1092 Capital stock returns filed in behalf of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3267691/ | Jeff Duty, deputy prosecuting attorney for Benton County, Arkansas, on May 22, 1931, filed with the justice of the peace, F. P. Galbraith, the following information, charging Butler Hurlock, M. C. Morris and John Elrod with misdemeanor: "The said Butler Hurlock, M. C. Morris and John Elrod, in the said county of Benton... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4608965/ | SAMUEL R. DELL and ELEANOR DELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDell v. CommissionerDocket No. 29871-82.United States Tax CourtT.C. Memo 1985-246; 1985 Tax Ct. Memo LEXIS 387; 49 T.C.M. (CCH) 1538; T.C.M. (RIA) 85246; May 23, 1985. *387 Held: Petitioners' Motion for Further Trial is denied ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608966/ | APPEALS OF GARDINER & WELLS CO., INC., JOSEPH H. WEINBERG, AND ADOLPHUS J. WELLS.Gardner & Wells Co. v. CommissionerDocket Nos. 2274, 2431, 2435.United States Board of Tax Appeals2 B.T.A. 765; 1925 BTA LEXIS 2257; October 5, 1925, Decided Submitted May 16, 1925. *2257 Mark Eisner, Esq., for the taxpayer. J. A. Adams,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608968/ | Elmer J. Brod and Marie Brod, Petitioners v. Commissioner of Internal Revenue, RespondentBrod v. CommissionerDocket No. 1471-73United States Tax Court65 T.C. 948; 1976 U.S. Tax Ct. LEXIS 159; February 11, 1976, Filed *159 Held, even though civil tax case involves addition to tax for fraud, petitioner is required to ans... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608970/ | EDWARD S. JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SCRANTON TRUST CO. AND LOUISE E. W. JONES, EXECUTORS, ESTATE OF THOMAS E. JONES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jones v. CommissionerDocket Nos. 7230, 7231.United States Board of Tax Appeals6 B.T.A. 1048; 1927 B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608971/ | Edward J. Hounsell v. Commissioner. Estate of Nellie Hounsell, Edward J. Hounsell, Surviving Husband v. Commissioner.Hounsell v. CommissionerDocket Nos. 17705, 20990, 20991.United States Tax Court1950 Tax Ct. Memo LEXIS 142; 9 T.C.M. (CCH) 611; T.C.M. (RIA) 50181; July 20, 1950*142 A. D. Sutherland, Esq., Fond du Lac,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608972/ | FEIN-MARQUART ASSOCIATES, INC., RONALD G. MARQUART AND LINDA M. MARQUART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFein-Marquart Associates, Inc. v. CommissionerDocket No. 24809-82.United States Tax CourtT.C. Memo 1985-288; 1985 Tax Ct. Memo LEXIS 343; 50 T.C.M. (CCH) 152; T.C.M. (RIA) 85288; June 17,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608973/ | JOHN P. LADIKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLadika v. CommissionerDocket No. 428-89.United States Tax CourtT.C. Memo 1989-258; 1989 Tax Ct. Memo LEXIS 258; 57 T.C.M. (CCH) 537; T.C.M. (RIA) 89258; May 30, 1989. John P. Ladika, pro se. Kathryn E. Rooklidge, for the respondent. SCOTT MEMOR... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608976/ | KAY WOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wood v. CommissionerDocket No. 13014.United States Board of Tax Appeals11 B.T.A. 740; 1928 BTA LEXIS 3737; April 20, 1928, Promulgated *3737 Under the evidence held, that the petitioner in computing its net income for the fiscal year ended February ... | 01-04-2023 | 11-20-2020 |
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