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https://www.courtlistener.com/api/rest/v3/opinions/4608979/ | Donald V. Murphy v. Commissioner.Donald . Murphy . Co v. sioner.Docket No. 26753.United States Tax Court1951 Tax Ct. Memo LEXIS 292; 10 T.C.M. (CCH) 272; T.C.M. (RIA) 51080; March 19, 1951*292 Entertainment expenses allowed as ordinary and necessary expenses for carrying on petitioner's individual business; and amount... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608981/ | LARRY W. FARRIS AND SANDRA FARRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFarris v. CommissionerDocket No. 26935-86.United States Tax CourtT.C. Memo 1986-567; 1986 Tax Ct. Memo LEXIS 40; 52 T.C.M. (CCH) 1091; T.C.M. (RIA) 86567; November 25, 1986. Richard A. Block, for the petitioners. Rosa Berman,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608982/ | Cimarron Trust Estate, Petitioner v. Commissioner of Internal Revenue, RespondentCimarron Trust Estate v. CommissionerDocket No. 6555-70United States Tax Court59 T.C. 195; 1972 U.S. Tax Ct. LEXIS 31; October 31, 1972, Filed *31 Decision will be entered for the respondent. Held: (1) P has failed to show that a debt owe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608983/ | Jesse E. Grimes v. Commissioner.Grimes v. CommissionerDocket No. 88281.United States Tax CourtT.C. Memo 1961-321; 1961 Tax Ct. Memo LEXIS 26; 20 T.C.M. (CCH) 1662; T.C.M. (RIA) 61321; November 30, 1961*26 Petitioner Jesse E. Grimes and his wife Helen E. Grimes filed joint income tax returns for the taxable years 1956 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608984/ | Hawaiian Freight Forwarders, Ltd., Petitioner, v. Commissioner of Internal Revenue, RespondentHawaiian Freight Forwarders, Ltd. v. CommissionerDocket No. 19283United States Tax Court15 T.C. 35; 1950 U.S. Tax Ct. LEXIS 119; July 31, 1950, Promulgated *119 Decision will be entered under Rule 50. A, B, and C were partner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608986/ | Consolidated Motor Lines, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentConsolidated Motor Lines, Inc. v. CommissionerDocket No. 2043United States Tax Court6 T.C. 1066; 1946 U.S. Tax Ct. LEXIS 191; May 17, 1946, Promulgated *191 Decision will be entered under Rule 50. 1. The petitioner, a common car... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608987/ | GEORGE JOSEPH OLIVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOliver v. CommissionerDocket No. 381-90United States Tax CourtT.C. Memo 1993-508; 1993 Tax Ct. Memo LEXIS 520; 66 T.C.M. (CCH) 1192; November 3, 1993, Filed *520 Decision will be entered under Rule 155. For petitioner: Michael Louis Minns... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608989/ | APPEAL OF W. S. BOGLE & CO., INC., ESSANBEE MINES CO., PINE RIDGE MINES CO., RETLAW MINES CO., AND CRESCENT COAL & MINING CO.W. S. Bogle & Co. v. CommissionerDocket No. 2208.United States Board of Tax Appeals5 B.T.A. 541; 1926 BTA LEXIS 2849; November 16, 1926, Decided *2849 1. Certain coal leases paid in for stock h... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608990/ | CARL and TOSHI NAKAYAMA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. JOE and TERRY NAKAYAMA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Nakayama v. CommissionerDocket Nos. 382-71, 383-71.United States Tax CourtT.C. Memo 1975-143; 1975 Tax Ct. Memo LEXIS 228; 34 T.C.M. (CCH) 675; T.C.M.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608992/ | GILBERT A. SCHAYE & MICHELE E. SCHAYE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchaye v. CommissionerDocket No. 11270-76.United States Tax CourtT.C. Memo 1978-285; 1978 Tax Ct. Memo LEXIS 229; 37 T.C.M. (CCH) 1201; T.C.M. (RIA) 78285; July 26, 1978, Filed Gilbert A. Schaye, pro se. Jack H. Klinghoff... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608994/ | Harold F. Pitcairn and Mildred G. Pitcairn et al. 1 v. Commissioner. Pitcairn v. CommissionerDocket Nos. 110786 to 110789, 111325 to 111330.United States Tax Court1944 Tax Ct. Memo LEXIS 239; 3 T.C.M. (CCH) 584; T.C.M. (RIA) 44185; May 22, 1944*239 Thorpe Nesbit, Esq., 1240 Land Title Bldg., Philadelphia, Pa., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608995/ | Robert M. Drysdale v. Commissioner.Drysdale v. CommissionerDocket No. 43032.United States Tax CourtT.C. Memo 1955-71; 1955 Tax Ct. Memo LEXIS 268; 14 T.C.M. (CCH) 227; T.C.M. (RIA) 55071; March 28, 1955Melvin S. Huffaker, Esq., and Pell Hollingshead, Esq., for the petitioner. Charles Speed Gray, Esq., for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608997/ | ROBERT DALE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDale v. CommissionerDocket No. 11212-78United States Tax CourtT.C. Memo 1981-331; 1981 Tax Ct. Memo LEXIS 412; 42 T.C.M. (CCH) 246; T.C.M. (RIA) 81331; June 25, 1981. George W. Reynolds, for respondent. DAWSONMEMORANDUM FINDINGS OF FACT AND OPINIO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608998/ | KNOXVILLE BRICK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Knoxville Brick Co. v. CommissionerDocket No. 8844.United States Board of Tax Appeals12 B.T.A. 431; 1928 BTA LEXIS 3544; June 6, 1928, Promulgated *3544 Rate at which depreciation should be computed on assets considered as a group determi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4608999/ | Professional Equities, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentProfessional Equities v. CommissionerDocket No. 42558-84United States Tax Court89 T.C. 165; 1987 U.S. Tax Ct. LEXIS 105; 89 T.C. No. 15; July 23, 1987. July 23, 1987, Filed *105 Decision will be entered for the petitioner. Petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609000/ | 2554-58 Creston Corp., Petitioner, v. Commissioner of Internal Revenue, Respondent2554-58 Creston Corp. v. CommissionerDocket No. 90544United States Tax Court40 T.C. 932; 1963 U.S. Tax Ct. LEXIS 59; September 10, 1963, Filed *59 Decision will be entered for the respondent. 1. Held, notes issued by corporate taxpayer t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609003/ | Appeal of SUMMIT WHOLESALE GROCERY CO.Summit Wholesale Grocery Co. v. CommissionerDocket No. 676.United States Board of Tax Appeals1 B.T.A. 1040; 1925 BTA LEXIS 2694; April 25, 1925, decided Submitted January 19, 1925. *2694 When closing inventories disclose damaged merchandise, the bona fide selling prices less cost... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1965824/ | 413 N.W.2d 249 (1987)
Jeffrey Paul CARLIN, petitioner, Appellant,
v.
COMMISSIONER OF PUBLIC SAFETY, Respondent.
No. C7-87-939.
Court of Appeals of Minnesota.
October 6, 1987.
*250 James Beuning, Mahnomen, for appellant.
Hubert H. Humphrey, III, Atty. Gen., Kenneth H. Bayliss, III, Sp. Asst. Atty. Gen., St. Paul, for re... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/204208/ | NOT RECOMMENDED FOR FULL-TEXT PUBLICATION
File Name: 11a0079n.06
No. 08-5819 FILED
Feb 07, 2011
... | 01-04-2023 | 02-07-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/204214/ | NOTE: This disposition is nonprecedential.
United States Court of Appeals
for the Federal Circuit
__________________________
ELWOOD J. LEBLANC, JR. and JANICE L.
LEBLANC,
Plaintiff-Appellant,
v.
UNITED STATES,
... | 01-04-2023 | 02-07-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4609005/ | MORRISON INCORPORATED; MORRISON CAFETERIA COMPANY OF SAVANNAH, INCORPORATED; MORRISON CAFETERIA COMPANY OF WOODLAND HILLS, INC.; MORRISON INCORPORATED OF TENNESSEE; MORRISON CAFETERIA COMPANY, INC.; MORRISON CAFETERIA OF COLUMBIA, SOUTH CAROLINA, INC.; MORRISON CAFETERIA COMPANY OF JEFFERSON PARISH, INC.; MORRISON SUPP... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609007/ | ESTATE OF WILLIAM C. BURLING, PEOPLES TRUST CO. AND WILLIAM RAYMOND BURLING, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burling v. CommissionerDocket No. 14112.United States Board of Tax Appeals13 B.T.A. 264; 1928 BTA LEXIS 3286; August 17, 1928, Promulgated *3286 The petitioners have fail... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609008/ | LEONARD PROCTOR, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentProctor v. CommissionerDocket No. 1535-90United States Tax CourtT.C. Memo 1991-202; 1991 Tax Ct. Memo LEXIS 226; 61 T.C.M. (CCH) 2559; T.C.M. (RIA) 91202; May 13, 1991, Filed *226 Decision will be entered pursuant to Rule 155. Leonard Proc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609009/ | DOUGLAS MULLINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent DAVID B. JORDAN, JR. AND JOYCE G. JORDAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMullins v. CommissionerDocket Nos. 23349-86, 23350-86.United States Tax CourtT.C. Memo 1989-129; 1989 Tax Ct. Memo LEXIS 129; 56 T.C.M. (CCH) 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609010/ | Lawrence H. Bakken, Petitioner v. Commissioner of Internal Revenue, RespondentBakken v. CommissionerDocket Nos. 2327-67, 715-68United States Tax Court51 T.C. 603; 1969 U.S. Tax Ct. LEXIS 211; January 13, 1969, Filed *211 Decisions will be entered for the Commissioner. Petitioner, while employed as a full-time engineer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609011/ | Ray Engineering Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentRay Engineering Co. v. CommissionerDocket No. 1343-63United States Tax Court42 T.C. 1120; 1964 U.S. Tax Ct. LEXIS 39; September 29, 1964, Filed *39 Decision will be entered for the respondent. One stockholder owned all the stock of t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609012/ | JAMES W. WHITE AND SHIRLEY G. WHITE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhite v. CommissionerDocket No. 28820-85.United States Tax CourtT.C. Memo 1987-251; 1987 Tax Ct. Memo LEXIS 251; 53 T.C.M. (CCH) 842; T.C.M. (RIA) 87251; May 14, 1987. James W. White, pro se. Steven W. LaBounty, for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609013/ | ESTATE OF HELEN BAKER JENNER, Deceased, CONTINENTAL ILLINOIS NATIONAL BANK AND TRUST CO. OF CHICAGO, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Jenner v. CommissionerDocket No. 1529-74.United States Tax CourtT.C. Memo 1977-54; 1977 Tax Ct. Memo LEXIS 387; 36 T.C.M. (CCH) 241; T.C.M. (... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609014/ | John H. Cassidy v. Commissioner. Thomas C. Cassidy v. Commissioner.John H. Cassidy v. CommissionerDocket Nos. 8334 and 8335.United States Tax Court1946 Tax Ct. Memo LEXIS 30; 5 T.C.M. (CCH) 989; T.C.M. (RIA) 46270; November 25, 1946*30 O. Walker Taylor, Esq., and Arthur T. Garvey, Esq., for the petitioners. Charles W.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609015/ | Appeal of J. J. HARRINGTON.Harrington v. CommissionerDocket No. 11.United States Board of Tax Appeals1 B.T.A. 11; 1924 BTA LEXIS 280; October 3, 1924, decided Submitted September 12, 1924. *280 A taxpayer regularly employed on a salary, who made five purchases of securities during 1921 from brokers and one sale of se... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609018/ | DENNIS R. HAYDON AND KRISTINE S. HAYDON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHaydon v. CommissionerDocket No. 22828-87United States Tax CourtT.C. Memo 1991-42; 1991 Tax Ct. Memo LEXIS 61; 61 T.C.M. (CCH) 1770; T.C.M. (RIA) 91042; February 5, 1991, Filed *61 B. W. Enlow, for the petitioners. Willa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609020/ | Armour-Dial Men's Club, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentArmour-Dial Men's Club, Inc. v. CommissionerDocket No. 10435-78United States Tax Court77 T.C. 1; 1981 U.S. Tax Ct. LEXIS 103; July 1, 1981, Filed *103 Decision will be entered for the respondent. Petitioner is an organization whose... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653712/ | MEMORANDUM DECISION
Pursuant to Ind. Appellate Rule 65(D),
this Memorandum Decision shall not be FILED
regarded as precedent or cited before any Jan 22 2021, 8:48 am
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653713/ | MEMORANDUM DECISION
Pursuant to Ind. Appellate Rule 65(D), FILED
this Memorandum Decision shall not be
regarded as precedent or cited before any Jan 22 2021, 8:53 am
court except for the purpose of establishing ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653714/ | MEMORANDUM DECISION
Pursuant to Ind. Appellate Rule 65(D),
this Memorandum Decision shall not be FILED
regarded as precedent or cited before any Jan 22 2021, 9:10 am
court except for the purpose of establishing
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4609021/ | SHIRLEY E. KUB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKub v. CommissionerDocket No. 312-69.United States Tax CourtT.C. Memo 1974-278; 1974 Tax Ct. Memo LEXIS 43; 33 T.C.M. 1282; T.C.M. (RIA) 740278; October 24, 1974, Filed. 1974 Tax Ct. Memo LEXIS 43">*43 (1) During the years 1964 through 1967, th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609022/ | JEROME S. REED AND MAXINE REED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentReed v. CommissionerDocket No. 26921-87United States Tax CourtT.C. Memo 1990-95; 1990 Tax Ct. Memo LEXIS 95; 58 T.C.M. 1512; T.C.M. (RIA) 90095; February 27, 1990Towner Leeper, for the petitioners. Lewis J. Hubbard, Jr. and Willi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609023/ | Gugenheim, Inc. v. Commissioner.Gugenheim, Inc. v. CommissionerDocket No. 111450.United States Tax Court1943 Tax Ct. Memo LEXIS 76; 2 T.C.M. 948; T.C.M. (RIA) 43463; October 20, 19431943 Tax Ct. Memo LEXIS 76">*76 Walter E. Barton, Esq., Investment Bldg., Washington, D.C., for the petitioner. John H. Pigg, Esq., for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609025/ | BRANKO Z. RADD AND MARIA O. RADD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRadd v. CommissionerDocket No. 1664-81.United States Tax CourtT.C. Memo 1982-604; 1982 Tax Ct. Memo LEXIS 142; 44 T.C.M. 1415; T.C.M. (RIA) 82604; October 18, 1982. Branko Z. Radd, pro se. Anne Hintermeister, for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609026/ | Henry McK. Haserot and Bonnie C. Haserot, Petitioners, v. Commissioner of Internal Revenue, RespondentHaserot v. CommissionerDocket No. 93774United States Tax Court46 T.C. 864; 1966 U.S. Tax Ct. LEXIS 37; September 30, 1966, Filed 1966 U.S. Tax Ct. LEXIS 37">*37 Decision will be entered that there is a deficiency of $ ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609030/ | Charles W. Williams Contracting Company, Inc. v. Commissioner.Charles W. Williams Contracting Co. v. CommissionerDocket No. 5659-64.United States Tax CourtT.C. Memo 1966-93; 1966 Tax Ct. Memo LEXIS 189; 25 T.C.M. 500; T.C.M. (RIA) 66093; April 29, 1966Edward A. Johnston, 301 N. Charles St., Baltimore, Md., for the peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609031/ | W. E. MASSEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Massey v. CommissionerDocket No. 16078.United States Board of Tax Appeals14 B.T.A. 407; 1928 BTA LEXIS 2982; November 20, 1928, Promulgated 1928 BTA LEXIS 2982">*2982 1. Conclusion reached in the case of R. V. Board,14 B.T.A. 374">14 B.T.A. 374... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609032/ | John M. and Barbara G. Moore, Petitioners v. Commissioner of Internal Revenue, RespondentMoore v. CommissionerDocket No. 3025-76United States Tax Court70 T.C. 1024; 1978 U.S. Tax Ct. LEXIS 54; September 19, 1978, Filed 1978 U.S. Tax Ct. LEXIS 54">*54 Decision will be entered under Rule 155. P was a limited partner in ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609033/ | JAMES LAMBIE RUSSELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRussell v. CommissionerDocket No. 40588-86United States Tax CourtT.C. Memo 1989-326; 1989 Tax Ct. Memo LEXIS 326; 57 T.C.M. 865; T.C.M. (RIA) 89326; July 5, 1989; As corrected July 19, 1989 James Lambie Russell, pro se. Carol B. Reeve, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609034/ | BENNIE S. LAWSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLawson v. CommissionerDocket No. 20931-92United States Tax CourtT.C. Memo 1994-286; 1994 Tax Ct. Memo LEXIS 289; 67 T.C.M. 3121; June 21, 1994, Filed 1994 Tax Ct. Memo LEXIS 289">*289 Decision will be entered under Rule 155. Bennie S. Lawson,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609036/ | APPEAL OF FORT WAYNE ENGINEERING & MANUFACTURING CO.Ft. Wayne Engineering & Mfg. Co. v. CommissionerDocket No. 489.United States Board of Tax Appeals2 B.T.A. 1223; 1925 BTA LEXIS 2127; November 6, 1925, Decided Submitted March 26, 1925. 1925 BTA LEXIS 2127">*2127 Advances by a stockholder to a corporation, which are ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609037/ | THE WELWORTH REALTY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Welworth Realty Co. v. CommissionerDocket No. 90897.United States Board of Tax Appeals40 B.T.A. 97; 1939 BTA LEXIS 897; June 15, 1939, Promulgated 1939 BTA LEXIS 897">*897 Respondent's allocation of gross income, under section 45 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609038/ | General American Investors Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentGeneral American Investors Co. v. CommissionerDocket No. 36220United States Tax Court19 T.C. 581; 1952 U.S. Tax Ct. LEXIS 8; December 30, 1952, Promulgated 1952 U.S. Tax Ct. LEXIS 8">*8 Decision will be entered for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609039/ | Robert L. Wells v. Commissioner.Wells v. CommissionerDocket No. 3103-63.United States Tax CourtT.C. Memo 1965-103; 1965 Tax Ct. Memo LEXIS 228; 24 T.C.M. 562; T.C.M. (RIA) 65103; April 16, 19651965 Tax Ct. Memo LEXIS 228">*228 Held, that the amount paid by a new employer to cover moving expenses of petitioner to his n... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609040/ | Sam A. McKnight and Ann V. McKnight, Petitioners v. Commissioner of Internal Revenue, RespondentMcKnight v. CommissionerDocket No. 34133-87United States Tax Court99 T.C. 180; 1992 U.S. Tax Ct. LEXIS 66; 99 T.C. No. 8; August 5, 1992, Filed 1992 U.S. Tax Ct. LEXIS 66">*66 As Corrected August 17, 1992. An order denying... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609041/ | Manger Hotel Corporation v. Commissioner.Manger Hotel Corp. v. CommissionerDocket No. 21107.United States Tax Court1950 Tax Ct. Memo LEXIS 87; 9 T.C.M. 873; T.C.M. (RIA) 50238; September 29, 19501950 Tax Ct. Memo LEXIS 87">*87 1. Petitioner was in the taxable year the lessee of a hotel property completely furnished. U... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609043/ | Sherwood Properties, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; Freedland Industries Corp., Petitioner v. Commissioner of Internal Revenue, RespondentSherwood Properties v. CommissionerDocket Nos. 25018-83, 25019-83United States Tax Court89 T.C. 651; 1987 U.S. Tax Ct. LEXIS 135; 89 T.C. No. 45; S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609055/ | Robert J. Kay and Marjorie B. Kay v. Commissioner.Kay v. CommissionerDocket No. 3202-69.United States Tax CourtT.C. Memo 1970-202; 1970 Tax Ct. Memo LEXIS 162; 29 T.C.M. (CCH) 892; T.C.M. (RIA) 70202; July 16, 1970, Filed Robert E. Hunter, for the petitioners. Leo A. McLaughlin and Nicholas G. Stucky, for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609057/ | Katherine Anne Berryman, Petitioner, v. Commissioner of Internal Revenue, RespondentBerryman v. CommissionerDocket Nos. 82324, 83972United States Tax Court37 T.C. 45; 1961 U.S. Tax Ct. LEXIS 54; October 17, 1961, Filed *54 Decisions will be entered for the petitioner. Held, that a 1-percent undivided interest in certa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609058/ | The Procter & Gamble Company, Petitioner v. Commissioner of Internal Revenue, RespondentProcter & Gamble Co. v. CommissionerDocket No. 16521-84United States Tax Court95 T.C. 323; 1990 U.S. Tax Ct. LEXIS 89; 95 T.C. No. 23; September 18, 1990, Filed *89 Decision will be entered under Rule 155. AG, a Swiss corporation a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609062/ | ROGER ZARDO AND SHARON ZARDO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentZardo v. CommissionerDocket No. 1975-81United States Tax CourtT.C. Memo 1982-94; 1982 Tax Ct. Memo LEXIS 649; 43 T.C.M. (CCH) 626; T.C.M. (RIA) 82094; February 23, 1982. Roger Zardo, pro se. Margaret A. Martin, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609064/ | Horne Oil Company v. Commissioner.Horne Oil Co. v. CommissionerDocket No. 10286.United States Tax Court1947 Tax Ct. Memo LEXIS 284; 6 T.C.M. (CCH) 233; T.C.M. (RIA) 47052; March 4, 1947*284 Rice M. Tilley, Esq., 1404 Commercial Standard Bldg., Fort Worth, Tex., for the petitioner. Allen T. Akin, Esq., for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609066/ | APPEAL OF G. M. STANDIFER CONSTRUCTION CORPORATION AND VANCOUVER HOME CO.G. M. Standifer Constr. Corp. v. CommissionerDocket No. 5550.United States Board of Tax Appeals4 B.T.A. 525; 1926 BTA LEXIS 2246; July 30, 1926, Decided *2246 *525 1. A corporation took over the business and assets of another corporation which h... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609067/ | DIMITRIOS & RODANTHI ZAHAROPOULOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentZaharopoulos v. CommissionerDocket Nos. 2900-89, 6581-89United States Tax CourtT.C. Memo 1990-245; 1990 Tax Ct. Memo LEXIS 252; 59 T.C.M. (CCH) 619; T.C.M. (RIA) 90245; May 21, 1990, Filed Dimitrios and Rodanthi Zaharopoulos, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609068/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gwin v. CommissionerDocket No. 17983.United States Board of Tax Appeals14 B.T.A. 393; 1928 BTA LEXIS 2981; November 20, 1928, Promulgated *2981 1. Conclusion reached in the case of R. V. Board,14 B.T.A. 374">14 B.T.A. 374, with respect to the profit realized on a certain l... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609069/ | ROBERT A. SHELLEY AND BETTY B. SHELLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentShelley v. CommissionerDocket No. 5765-92United States Tax CourtT.C. Memo 1994-432; 1994 Tax Ct. Memo LEXIS 444; 68 T.C.M. (CCH) 584; 18 Employee Benefits Cas. (BNA) 1953; August 25, 1994, Filed *444 Decision will be ent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609071/ | R. D. Leeby v. Commissioner.Leeby v. CommissionerDocket No. 42369.United States Tax CourtT.C. Memo 1956-118; 1956 Tax Ct. Memo LEXIS 177; 15 T.C.M. (CCH) 591; T.C.M. (RIA) 56118; May 16, 1956James F. X. Conney, Esq., for the petitioner. Merl B. Peek, Esq., for the respondent. TURNER Memorandum Findings of Fact and Opi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609074/ | Marcus W. Melvin and Marilyn E. Melvin, Petitioners v. Commissioner of Internal Revenue, Respondent; Marcus W. Melvin, M.D., P.C., Petitioner v. Commissioner of Internal Revenue, RespondentMelvin v. CommissionerDocket Nos. 9325-83, 9451-83United States Tax Court88 T.C. 63; 1987 U.S. Tax Ct. LEXIS 5; 88 T.C. No. 5; Janu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609075/ | CHARLES S. HEMPSTEAD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hempstead v. CommissionerDocket No. 15306.United States Board of Tax Appeals18 B.T.A. 204; 1929 BTA LEXIS 2107; November 12, 1929, Promulgated *2107 On the record, held that the evidence fails to establish the contentions of the petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609076/ | ROYSE PERSINGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPersinger v. CommissionerDocket No. 16977-82.United States Tax CourtT.C. Memo 1983-83; 1983 Tax Ct. Memo LEXIS 702; 45 T.C.M. (CCH) 719; T.C.M. (RIA) 83083; February 8, 1983. Royse Persinger, pro se. Gary A. Benford, for the respondent. FEATH... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609052/ | Eppa Hunton, IV, Petitioner, v. Commissioner of Internal Revenue, RespondentHunton v. CommissionerDocket No. 107669United States Tax Court1 T.C. 821; 1943 U.S. Tax Ct. LEXIS 204; March 23, 1943, Promulgated 1943 U.S. Tax Ct. LEXIS 204">*204 Decision will be entered that there is a deficiency in income tax of $ 567.47 f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609078/ | ELLEN HYDE SCOVILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Scovill v. CommissionerDocket No. 81308.United States Board of Tax Appeals36 B.T.A. 1214; 1937 BTA LEXIS 613; December 28, 1937, Promulgated 1937 BTA LEXIS 613">*613 1. Where a person of ordinary prudence under similar circumstances would... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609079/ | Gaius G. Gannon, Petitioner, v. Commissioner of Internal Revenue, Respondent. Mary P. Gannon, Petitioner, v. Commissioner of Internal Revenue, RespondentGannon v. CommissionerDocket Nos. 26762, 26763United States Tax Court16 T.C. 1134; 1951 U.S. Tax Ct. LEXIS 186; May 22, 1951, Promulgated 1951 U.S. Tax Ct. LEXIS 186"... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609080/ | RECORD PETROLEUM COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Record Petroleum Co. v. CommissionerDocket No. 50962.United States Board of Tax Appeals32 B.T.A. 1270; 1935 BTA LEXIS 826; August 27, 1935, Promulgated 1935 BTA LEXIS 826">*826 1. Section 203(b)(4) of the Revenue Act of 1924 is not ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609081/ | Ben and Bernice Perlmutter, Petitioners, v. Commissioner of Internal Revenue, Respondent; The Perlmutters, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentPerlmutter v. CommissionerDocket Nos. 91253, 91255United States Tax Court44 T.C. 382; 1965 U.S. Tax Ct. LEXIS 72; June 18, 1965, Filed 1965 U.S. Tax... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609082/ | GRIFFITH MOTORS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGriffith Motors, Inc. v. CommissionerDocket No. 4655-75.United States Tax CourtT.C. Memo 1977-84; 1977 Tax Ct. Memo LEXIS 354; 36 T.C.M. 370; T.C.M. (RIA) 770084; March 29, 1977, Filed; As Amended April 4, 1977. I. C. Waddey, Jr. and Alfr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609083/ | COMTEC SYSTEMS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentComtec Sys. v. CommissionerDocket No. 24015-91United States Tax CourtT.C. Memo 1995-4; 1995 Tax Ct. Memo LEXIS 6; 69 T.C.M. 1581; January 9, 1995, Filed 1995 Tax Ct. Memo LEXIS 6">*6 Decision will be entered under Rule 155. For petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609084/ | Donald E. Ziegler and Claudia J. Ziegler, Petitioners v. Commissioner of Internal Revenue, RespondentZiegler v. CommissionerDocket No. 10614-75United States Tax Court70 T.C. 139; 1978 U.S. Tax Ct. LEXIS 130; May 2, 1978, Filed 1978 U.S. Tax Ct. LEXIS 130">*130 Decision will be entered for the respondent. P, who then p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609045/ | CHARLES H. HOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hood v. CommissionerDocket No. 6990.United States Board of Tax Appeals4 B.T.A. 1020; 1926 BTA LEXIS 2093; September 25, 1926, Decided 1926 BTA LEXIS 2093">*2093 W. Yale Smiley, Esq., for the petitioner. John W. Fisher, Esq., for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609046/ | ROSENWALD & WEIL, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rosenwald & Weil, Inc. v. CommissionerDocket No. 8596.United States Board of Tax Appeals11 B.T.A. 921; 1928 BTA LEXIS 3688; May 1, 1928, Promulgated 1928 BTA LEXIS 3688">*3688 1. The portion of the cost of war facilities acquired by t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609047/ | DON A. COOKSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCookston v. CommissionerDocket No. 40929-84.United States Tax CourtT.C. Memo 1987-168; 1987 Tax Ct. Memo LEXIS 164; 53 T.C.M. 481; T.C.M. (RIA) 87168; March 26, 1987. Don A. Cookston, pro se. William P. Hardeman, for the respondent. WILLIAMSME... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609085/ | RIGGS NATIONAL CORPORATION & SUBSIDIARIES, (f.k.a. RIGGS NATIONAL BANK AND SUBSIDIARIES), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRiggs Nat'l Corp. & Subsidiaries v. CommissionerDocket No. 24368-89.United States Tax Court107 T.C. 301; 1996 U.S. Tax Ct. LEXIS 49; 107 T.C. No. 18; December 10, 1996, Fil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609048/ | CHARLES J. AND SHIRLEY J. DELOREAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; MICHAEL S. AND JODY ANN SANDRIDGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDeLorean v. CommissionerDocket Nos. 25511-92, 25839-921United States Tax CourtT.C. Memo 1995-287; 1995 Tax Ct. Memo LEXIS 290; 69... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609049/ | THOMAS S. HEMENWAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hemenway v. CommissionerDocket No. 10666.United States Board of Tax Appeals11 B.T.A. 1311; 1928 BTA LEXIS 3641; May 11, 1928, Promulgated 1928 BTA LEXIS 3641">*3641 The Commissioner's action in disallowing as a deduction from gross income ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609086/ | Rodgers P. Johnson Trust, Harrison Johnson, Trustee, Petitioner v. Commissioner of Internal Revenue, RespondentJohnson Trust v. CommissionerDocket No. 1335-76United States Tax Court71 T.C. 941; 1979 U.S. Tax Ct. LEXIS 166; February 28, 1979, Filed 1979 U.S. Tax Ct. LEXIS 166">*166 Decision will be entered under Rule 15... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653715/ | MEMORANDUM DECISION
Pursuant to Ind. Appellate Rule 65(D),
this Memorandum Decision shall not be FILED
regarded as precedent or cited before any Jan 22 2021, 8:43 am
court except for the purpose of establishing ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653717/ | FILED
Jan 22 2021, 9:10 am
CLERK
Indiana Supreme Court
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653718/ | MEMORANDUM DECISION
Pursuant to Ind. Appellate Rule 65(D),
this Memorandum Decision shall not be FILED
regarded as precedent or cited before any Jan 22 2021, 8:29 am
court except for the purpose of establishing
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653719/ | MEMORANDUM DECISION
Pursuant to Ind. Appellate Rule 65(D),
this Memorandum Decision shall not be
regarded as precedent or cited before any
court except for the purpose of establishing FILED
the defense of res judicata, collateral Jan 2... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653720/ | FILED
Jan 22 2021, 9:19 am
CLERK
Indiana Supreme Court
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653721/ | MEMORANDUM DECISION
Pursuant to Ind. Appellate Rule 65(D),
this Memorandum Decision shall not be FILED
regarded as precedent or cited before any Jan 22 2021, 9:28 am
court except for the purpose of establishing ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/821298/ | In the United States Court of Federal Claims
No. 12-624T
(Filed: February 26, 2013)
(NOT TO BE PUBLISHED)
********************************** )
... | 01-04-2023 | 02-26-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/1760892/ | 704 So. 2d 1215 (1997)
Linda C. GRISSETTE
v.
Isaac Charles THOMAS, et al.
No. 96 CA 1520.
Court of Appeal of Louisiana, First Circuit.
November 7, 1997.
*1216 Marvin E. Owen, Baton Rouge, for Plaintiff/Appellant Linda C. Grissette.
Charles A. Schutte, Jr., Baton Rouge, for Intervenor/Appellee Commercial Union Insurance... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4562645/ | IN THE COMMONWEALTH COURT OF PENNSYLVANIA
Joseph Flynn, :
Petitioner :
:
v. : No. 512 M.D. 2019
: Submitted: May 1, 2020
Pennsylvan... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609087/ | Estate of Seth Edward Young, Jr., Deceased, Hayden Haby, Sr., and Seth Edward Young, Sr., Coexecutors, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Young v. CommissionerDocket No. 29433-81United States Tax Court81 T.C. 879; 1983 U.S. Tax Ct. LEXIS 12; 81 T.C. No. 54; November 17, 1983, Filed 198... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609088/ | J. EDWARD SULLIVAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sullivan v. CommissionerDocket No. 29616.United States Board of Tax Appeals23 B.T.A. 147; 1931 BTA LEXIS 1923; May 11, 1931, Promulgated 1931 BTA LEXIS 1923">*1923 Commissions and escrow expenses paid in connection with an installment sale... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609089/ | Neva Jean King v. Commissioner. Kenneth R. King v. Commissioner.King v. CommissionerDocket Nos. 5543-69, 5544-69.United States Tax CourtT.C. Memo 1971-317; 1971 Tax Ct. Memo LEXIS 14; 30 T.C.M. 1359; T.C.M. (RIA) 71317; December 20, 1971, Filed. Kenneth R. King, pro se, 3819 Fry Ave., Tyler, Tex. D. Ronald1971 Tax Ct.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609091/ | TRUSTEES OF THE TAXICAB INDUSTRY PENSION FUND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTrustees of Taxicab Industry Pension Fund v. CommissionerDocket No. 1772-80R.United States Tax CourtT.C. Memo 1981-651; 1981 Tax Ct. Memo LEXIS 95; 42 T.C.M. 1636; T.C.M. (RIA) 81651; 2 Employee Benefits Cas. (BNA)... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609093/ | ROCHELL A. NORRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNorrisDocket No. 27203-91United States Tax CourtT.C. Memo 1992-676; 1992 Tax Ct. Memo LEXIS 730; 64 T.C.M. 1383; November 25, 1992, Filed 1992 Tax Ct. Memo LEXIS 730">*730 Decision will be entered for respondent. Rochell A. Norris, pro se. F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609094/ | W. Valentine v. Commissioner.W. Valentine v. CommissionerDocket No. 112769.United States Tax Court1945 Tax Ct. Memo LEXIS 256; 4 T.C.M. 341; T.C.M. (RIA) 45109; March 27, 19451945 Tax Ct. Memo LEXIS 256">*256 Petitioner, an awning manufacturer, received reimbursement from his vendors of material used in the manufactur... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609097/ | Mathew J. Spiesman, Jr., and Mary Spiesman, Petitioners, v. Commissioner of Internal Revenue, RespondentSpiesman v. CommissionerDocket No. 56141United States Tax Court28 T.C. 567; 1957 U.S. Tax Ct. LEXIS 164; May 31, 1957, Filed 1957 U.S. Tax Ct. LEXIS 164">*164 Decision will be entered finding petitioners liable for d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609099/ | LARRY D. BARNETTE AND KATHLEEN C. BARNETTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ALLIED MANAGEMENT CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarnette v. CommissionerDocket Nos. 16906-82, 22809-82, 535-85, 620-85United States Tax CourtT.C. Memo 1990-535; 1990 Tax Ct. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609101/ | CENTRAL NATIONAL BANK OF LINCOLN, NEBRASKA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Central Nat'l Bank v. CommissionerDocket No. 59285.United States Board of Tax Appeals29 B.T.A. 719; 1934 BTA LEXIS 1493; January 10, 1934, Promulgated 1934 BTA LEXIS 1493">*1493 1. Under an agreement between petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609102/ | Estate of Charles J. Rosebault, Laura D. Rosebault, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentRosebault v. CommissionerDocket No. 15393United States Tax Court12 T.C. 1; 1949 U.S. Tax Ct. LEXIS 302; January 5, 1949, Promulgated 1949 U.S. Tax Ct. LEXIS 302">*302 Decision will be entered under ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609103/ | ELROD SLUG CASTING MACHINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Elrod Slug Casting Machine Co. v. CommissionerDocket No. 24220.United States Board of Tax Appeals18 B.T.A. 1003; 1930 BTA LEXIS 2546; February 3, 1930, Promulgated 1930 BTA LEXIS 2546">*2546 1. An application for a patent is i... | 01-04-2023 | 11-20-2020 |
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