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https://www.courtlistener.com/api/rest/v3/opinions/4609105/ | The 1040 Springfield Avenue Corporation v. Commissioner.1040 Springfield Ave. Corp. v. CommissionerDocket No. 16052.United States Tax Court1949 Tax Ct. Memo LEXIS 244; 8 T.C.M. 246; T.C.M. (RIA) 49065; March 11, 1949Benjamin Miller, C.P.A., 1457 Broadway, N.Y., for the petitioner. Stanley W. Herzfeld, Esq., for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609106/ | DOERNBECHER MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Doerbecher Mfg. Co. v. CommissionerDocket Nos. 14387, 19152.United States Board of Tax Appeals11 B.T.A. 248; 1928 BTA LEXIS 3841; March 27, 1928, Promulgated 1928 BTA LEXIS 3841">*3841 Noninterest-bearing demand promissory notes... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609107/ | GEORGE H. HARLAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Harlan v. CommissionerDocket No. 60500.United States Board of Tax Appeals30 B.T.A. 804; 1934 BTA LEXIS 1268; May 25, 1934, Promulgated 1934 BTA LEXIS 1268">*1268 The Golden Gate Bridge and Highway District was organized for the purpose of co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609108/ | Wayne Bolt and Nut Company, Petitioner v. Commissioner of Internal Revenue, RespondentWayne Bolt & Nut Co. v. CommissionerDocket No. 9236-87United States Tax Court93 T.C. 500; 1989 U.S. Tax Ct. LEXIS 135; 93 T.C. No. 40; October 23, 1989. October 23, 1989, Filed 1989 U.S. Tax Ct. LEXIS 135">*135 Decision will be enter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609111/ | Harry G. Wellington v. Commissioner.Harry G. Wellington v. CommissionerDocket No. 16816.United States Tax Court1949 Tax Ct. Memo LEXIS 186; 8 T.C.M. 492; T.C.M. (RIA) 49118; May 16, 19491949 Tax Ct. Memo LEXIS 186">*186 Spaulding F. Glass, Esq., 135 S. La Salle St., Chicago, Ill., for the petitioner. Achilles H. Moorm... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609113/ | Zelma Curet Miller, Petitioner v. Commissioner of Internal Revenue, RespondentMiller v. CommissionerDocket No. 1215-67United States Tax Court51 T.C. 915; 1969 U.S. Tax Ct. LEXIS 177; March 5, 1969, Filed 1969 U.S. Tax Ct. LEXIS 177">*177 Decision will be entered for respondent. 1. Petitioner filed two income tax retur... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609114/ | Joseph A. Harrah, Petitioner, v. Commissioner of Internal Revenue, Respondent. Robert E. Harrah, Petitioner, v. Commissioner of Internal Revenue, RespondentHarrah v. CommissionerDocket Nos. 64479, 64480United States Tax Court30 T.C. 1236; 1958 U.S. Tax Ct. LEXIS 87; September 19, 1958, Filed 1958 U.S. Tax Ct. LEXIS 87... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609115/ | APPEAL OF CHARLES WEISBECKER, INC.Charles Weisbecker, Inc. v. CommissionerDocket No. 2878.United States Board of Tax Appeals3 B.T.A. 269; 1926 BTA LEXIS 2714; January 8, 1926, Decided Submitted July 20, 1925. 1926 BTA LEXIS 2714">*2714 1. Under sections 239 and 320 of the Revenue Act of 1918, a receiver operating th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609116/ | PETER K. RINGGER AND KATHLEEN RINGGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRingger v. CommissionerDocket No. 30367-89United States Tax CourtT.C. Memo 1991-613; 1991 Tax Ct. Memo LEXIS 660; 62 T.C.M. 1436; T.C.M. (RIA) 91613; December 10, 1991, Filed 1991 Tax Ct. Memo LEXIS 660">*660 Decision will... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609117/ | THOMAS E. TRUSKOWSKY AND SUSAN L. TRUSKOWSKY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTruskowsky v. CommissionerDocket No. 28857-87.United States Tax CourtT.C. Memo 1988-319; 1988 Tax Ct. Memo LEXIS 347; 55 T.C.M. 1332; T.C.M. (RIA) 88319; July 26, 1988. Jeffrey Bock, for the petitioners. Robert Saa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609118/ | Condor Merritt v. Commissioner.Merritt v. CommissionerDocket No. 45707.United States Tax CourtT.C. Memo 1959-172; 1959 Tax Ct. Memo LEXIS 81; 18 T.C.M. 745; T.C.M. (RIA) 59172; August 28, 19591959 Tax Ct. Memo LEXIS 81">*81 Held, the evidence reviewed and the respondent's computation under the net worth method of peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609119/ | REGINA N. HAMILTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHamilton v. CommissionerDocket No. 3165-73.United States Tax CourtT.C. Memo 1974-310; 1974 Tax Ct. Memo LEXIS 10; 33 T.C.M. 1422; T.C.M. (RIA) 740310; December 16, 1974, Filed. Regina N. Hamilton, pro se. Thomas J. Meyer, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609120/ | FLOYD F. and BERYL P. WRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWright v. CommissionerDocket No. 6120-78.United States Tax CourtT.C. Memo 1980-141; 1980 Tax Ct. Memo LEXIS 444; 40 T.C.M. 258; T.C.M. (RIA) 80141; April 24, 1980, Filed 1980 Tax Ct. Memo LEXIS 444">*444 Held, petitioners not entit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609122/ | ESTATE OF A. PLUMER AUSTIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Austin v. CommissionerDocket No. 9357.United States Board of Tax Appeals10 B.T.A. 1055; 1928 BTA LEXIS 3975; February 28, 1928, Promulgated 1928 BTA LEXIS 3975">*3975 1. The Revenue Act of 1918 does not permit the deduction as a b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609123/ | BERNARD and SONIA OPPENHEIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOppenheim v. CommissionerDocket No. 1727-69United States Tax CourtT.C. Memo 1973-12; 1973 Tax Ct. Memo LEXIS 270; 32 T.C.M. 37; T.C.M. (RIA) 73012; January 23, 1973, Filed 1973 Tax Ct. Memo LEXIS 270">*270 Anthony S. Battaglia and H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609124/ | DELBERT and GERTRUDE STODDARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStoddard v. CommissionerDocket No. 7158-77.United States Tax CourtT.C. Memo 1981-92; 1981 Tax Ct. Memo LEXIS 648; 41 T.C.M. 994; T.C.M. (RIA) 81092; February 26, 1981. Delbert and Gertrude Stoddard, pro se. David T. Karzon, Jr.,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609125/ | JULIUS GLASER AND AARON WALDHEIM, EXECUTORS OF THE ESTATE OF DAVID SOMMERS, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Glaser v. CommissionerDocket No. 38381.United States Board of Tax Appeals27 B.T.A. 313; 1932 BTA LEXIS 1087; December 14, 1932, Promulgated 1932 BTA LEXIS 1087">*1087 1. In... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609126/ | HOME STATE BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Home State Bank v. CommissionerDocket No. 14462.United States Board of Tax Appeals15 B.T.A. 121; 1929 BTA LEXIS 2918; January 29, 1929, Promulgated 1929 BTA LEXIS 2918">*2918 The petitioner, having sold real property in 1915 which it reposses... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609127/ | Matthew M. Becker and Anne M. Becker v. Commissioner.Becker v. CommissionerDocket Nos. 61468, 67214.United States Tax CourtT.C. Memo 1959-19; 1959 Tax Ct. Memo LEXIS 232; 18 T.C.M. 95; T.C.M. (RIA) 59019; January 30, 19591959 Tax Ct. Memo LEXIS 232">*232 John P. Allison, Esq., 521 Fifth Avenue, New York, N.Y., and Sta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609128/ | Ida S. Austin, Petitioner, v. Commissioner of Internal Revenue, RespondentAustin v. CommissionerDocket No. 5751United States Tax Court6 T.C. 593; 1946 U.S. Tax Ct. LEXIS 245; March 29, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 245">*245 Decision will be entered under Rule 50. Petitioner's husband, for money lent, gave... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609129/ | ESTATE OF STANLEY L. WASIE (Deceased), JEROME J. CHOROMANSKI, Executor, and MARIE F. WASIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Wasie v. CommissionerDocket Nos. 1088-74, 8242-75.United States Tax CourtT.C. Memo 1977-323; 1977 Tax Ct. Memo LEXIS 116; 36 T.C.M. 1302; T.C.M. (RIA) 770323; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609130/ | Kentucky Whip & Collar Company, Petitioner, v. Commissioner of Internal Revenue, RespondentKentucky Whip & Collar Co. v. CommissionerDocket No. 24419United States Tax Court19 T.C. 743; 1953 U.S. Tax Ct. LEXIS 250; January 27, 1953, Promulgated 1953 U.S. Tax Ct. LEXIS 250">*250 Decision will be entered for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609131/ | H. C. BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MAUDE BROWN PLETTNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown v. CommissionerDocket Nos. 33343, 33345.United States Board of Tax Appeals25 B.T.A. 631; 1932 BTA LEXIS 1496; February 25, 1932, Promulgated 1932 BTA LEXIS 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609132/ | Davis Bros. Restaurant, Inc., et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentDavis Bros. Restaurant, Inc. v. CommissionerDocket Nos. 6484-71, 6486-71, 6487-71, 6488-71, 6489-71, 6490-71, 6491-71, 6492-71, 6493-71, 6494-71, 6495-71United States Tax Court60 T.C. 525; 1973 U.S. Tax Ct. LEXIS 96; 60 T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609133/ | EMERY G. and HELEN L. DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDavis v. CommissionerDocket Nos. 11827-82, 21595-82.United States Tax CourtT.C. Memo 1984-302; 1984 Tax Ct. Memo LEXIS 371; 48 T.C.M. 282; T.C.M. (RIA) 84302; June 13, 1984. Emery G. and Helen L. Davis, pro se. Bradford A. Johnson... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609134/ | JOHN J. FOLEY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Foley v. CommissionerDocket No. 2578-82.United States Tax CourtT.C. Memo 1983-600; 1983 Tax Ct. Memo LEXIS 196; 46 T.C.M. 1533; T.C.M. (RIA) 83600; September 26, 1983. Laurence J. Pino, for the petitioner. Willie Fortenberry, and John F. D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609135/ | California Pine Box Distributors v. Commissioner.California Pine Box Distribs. v. CommissionerDocket No. 111763.United States Tax Court1943 Tax Ct. Memo LEXIS 172; 2 T.C.M. 537; T.C.M. (RIA) 43365; July 29, 19431943 Tax Ct. Memo LEXIS 172">*172 Arthur H. Kent, Esq., 1720 Mills Tower, San Francisco, Calif., for the pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609153/ | THE MAYTAG CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Maytag Co. v. CommissionerDocket No. 25399.United States Board of Tax Appeals17 B.T.A. 182; 1929 BTA LEXIS 2338; September 4, 1929, Promulgated *2338 The net loss of the Maytag Co., an Iowa corporation, during the year 1921, may not be deducte... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609154/ | CHARLES F. ZETTNER and JUDY J. ZETTNER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentZettner v. CommissionerDocket No. 24276-83.United States Tax CourtT.C. Memo 1984-463; 1984 Tax Ct. Memo LEXIS 210; 48 T.C.M. (CCH) 981; T.C.M. (RIA) 84463; August 29, 1984. Charles F. Zettner, pro se. Benjamin C. Sanche... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609156/ | DONALD JOSEPH HART, JR., and JOANNE HART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHart v. CommissionerDocket No. 21281-81.United States Tax CourtT.C. Memo 1983-179; 1983 Tax Ct. Memo LEXIS 614; 45 T.C.M. (CCH) 1166; T.C.M. (RIA) 83179; March 31, 1983. Donald Joseph Hart, Jr., pro se. Michael Sheele... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609157/ | Reliance Factoring Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentReliance Factoring Corp. v. CommissionerDocket No. 20715United States Tax Court15 T.C. 604; 1950 U.S. Tax Ct. LEXIS 49; November 10, 1950, Promulgated *49 Decision will be entered under Rule 50. Since its organization in 1935 pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609158/ | J. J. Dix, Inc. v. Commissioner. Monroe L. Dix v. Commissioner. Estate of Jacob J. Dix, Deceased v. Commissioner.J. J. Dix, Inc. v. CommissionerDocket Nos. 26251, 26250, 26252.United States Tax Court1953 Tax Ct. Memo LEXIS 248; 12 T.C.M. (CCH) 536; T.C.M. (RIA) 53174; May 20, 1953*248 1. Held, business expenses paid b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609160/ | Estate of Robert Lewis Harrison, Deceased, Robert Woodward Barnwell Elliott and William Byrd, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentHarrison v. CommissionerDocket No. 101982United States Tax Court16 T.C. 727; 1951 U.S. Tax Ct. LEXIS 232; April 6, 1951, Promulgated *232 Decision will be ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609161/ | ESTATE OF LUCY S. SCHIEFFELIN, TITLE GUARANTEE AND TRUST COMPANY AND BENJAMIN G. BAIN, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schieffelin v. CommissionerDocket No. 99961.United States Board of Tax Appeals44 B.T.A. 137; 1941 BTA LEXIS 1377; April 9, 1941, Promulgated *1377 1. A mortgag... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609162/ | TORLIEF TORLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Torland v. CommissionerDocket No. 6019.United States Board of Tax Appeals11 B.T.A. 35; 1928 BTA LEXIS 3880; March 16, 1928, Promulgated *3880 The petitioner, through his duly authorized agent, having prepared and filed a joint income-tax retu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609163/ | Harold McAvoy and Jennie L. McAvoy v. Commissioner.McAvoy v. CommissionerDocket No. 1489-63.United States Tax CourtT.C. Memo 1965-289; 1965 Tax Ct. Memo LEXIS 43; 24 T.C.M. (CCH) 1617; T.C.M. (RIA) 65289; October 29, 1965*43 During the taxable years 1957 through 1960 petitioners, husband and wife, maintained a residen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609164/ | Helen Davis v. Commissioner.Davis v. CommissionerDocket No. 17673.United States Tax Court1950 Tax Ct. Memo LEXIS 234; 9 T.C.M. (CCH) 263; T.C.M. (RIA) 50074; March 29, 1950*234 Burns Poe, Esq., 1004 Puget Sound Bldg., Tacoma, Wash., for the petitioner. Douglas L. Barnes, Esq., for the respondent. LEMIRE Memorandum Fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609166/ | Jane N. Rothschild, Petitioner v. Commissioner of Internal Revenue, Respondent; Marcus A. Rothschild and Barbara D. Rothschild, Petitioners v. Commissioner of Internal Revenue, RespondentRothschild v. CommissionerDocket Nos. 3004-80, 3161-80United States Tax Court78 T.C. 149; 1982 U.S. Tax Ct. LEXIS 144; 78 T.C. No. 10... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609169/ | JOSEPH BLUMENTHAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blumenthal v. CommissionerDocket No. 68473.United States Board of Tax Appeals30 B.T.A. 125; 1934 BTA LEXIS 1366; March 20, 1934, Promulgated *1366 Where petitioner instructs a broker to sell 1,075 shares of certain stock owned by him and at... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609170/ | BANCITALY CORPORATION, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bancitaly Corp. v. CommissionerDocket Nos. 59674, 59461, 59462, 59464, 59466, 59491-59493.United States Board of Tax Appeals34 B.T.A. 494; 1936 BTA LEXIS 691; April 30, 1936, Promulgated *691 1. In the situation here obtaini... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609171/ | EDWARD CHARLES FERRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFerris v. CommissionerDocket No. 19829-88United States Tax CourtT.C. Memo 1989-633; 1989 Tax Ct. Memo LEXIS 633; 58 T.C.M. (CCH) 774; T.C.M. (RIA) 89633; November 27, 1989Edward Charles Ferris, pro se. Monica Koch, for the respondent. GUS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609172/ | CASSIDY COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cassidy Co. v. CommissionerDocket No. 9368.United States Board of Tax Appeals11 B.T.A. 190; 1928 BTA LEXIS 3857; March 23, 1928, Promulgated *3857 Evidence examined and value of tangible property paid in for capital stock determined as ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609173/ | Irving I. Rusoff and Perle P. Rusoff, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentRusoff v. CommissionerDocket Nos. 682-72, 1358-72, 1724-72, 2212-72, 3740-72United States Tax Court65 T.C. 459; 1975 U.S. Tax Ct. LEXIS 21; December 2, 1975, Filed *21 Petitioners and others owned a cigarette fil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609174/ | MARTIN D. THOMAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thomas v. CommissionerDocket No. 100874.United States Board of Tax Appeals44 B.T.A. 735; 1941 BTA LEXIS 1283; June 17, 1941, Promulgated *1283 Held, petitioner did not actually or constructively receive certain stock or the value thereof in t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609175/ | Philip J. McCauley, Petitioner v. Commissioner of Internal Revenue, RespondentMcCauley v. CommissionerDocket No. 4425-69SCUnited States Tax Court56 T.C. 48; 1971 U.S. Tax Ct. LEXIS 152; April 12, 1971, Filed *152 Decisions will be entered under Rule 50. Petitioner's daughter received funds from scholarships, student l... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609176/ | APPEAL OF MORTIMER C. ADLER.Adler v. CommissionerDocket No. 5770.United States Board of Tax Appeals5 B.T.A. 1063; 1927 BTA LEXIS 3681; January 11, 1927, Promulgated *3681 The petitioner procured a policy of insurance on his own life, naming therein as beneficiaries certain religious and charitable corporations. Held,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609177/ | JAMES F. HARVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE RespondentHarvey v. CommissionerDocket No. 5425-82United States Tax CourtT.C. Memo 1983-599; 1983 Tax Ct. Memo LEXIS 195; 46 T.C.M. (CCH) 1532; T.C.M. (RIA) 83599; September 26, 1983. Laurence J. Pino, for the petitioner. John F. Driscoll, and Willie For... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609178/ | DAVID J. HOSBEIN AND FLORENCE T. HOSBEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHosbein v. CommissionerDocket No. 20548-83.United States Tax CourtT.C. Memo 1985-373; 1985 Tax Ct. Memo LEXIS 259; 50 T.C.M. (CCH) 530; T.C.M. (RIA) 85373; July 25, 1985. David J. Hosbein, pro se. M. Catherine McKenna... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609179/ | C. H. GOODWIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MOLLIE GOODWIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Goodwin v. CommissionerDocket Nos. 21337, 21338.United States Board of Tax Appeals9 B.T.A. 1209; 1928 BTA LEXIS 4282; January 12, 1928, Promulgated *4282 Losses in oi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609181/ | DOUGLAS WAYNE MEISSNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMeissner v. CommissionerDocket Nos. 9056-92, 6410-93United States Tax CourtT.C. Memo 1995-191; 1995 Tax Ct. Memo LEXIS 192; 69 T.C.M. (CCH) 2505; April 27, 1995, Filed *192 Decisions will be entered for respondent. Douglas W. Meissner, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609182/ | JACOB SCHNEIDER AND BEN W. HOLLANDER, AS EXECUTORS OF THE ESTATE OF ADOLPH HOLLANDER, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schneider v. CommissionerDocket No. 79862.United States Board of Tax Appeals35 B.T.A. 183; 1936 BTA LEXIS 554; December 17, 1936, Promulgated *554 The decedent cr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609183/ | WALLACE AND DONNETTA DUNCAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Duncan v. Comm'rNo. 16607-97; No. 13579-98; No. 10022-02; No. 11095-02; No. 11313-02; No. 11324-02; No. 11326-02; No. 11327-02; No. 11338-02; No. 11339-02; No. 11441-02 United States Tax Court121 T.C. 293; 2003 U.S. Tax C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609184/ | Estate of Horace K. Fawcett, Deceased, Eika Mae Fawcett, Independent Executrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Fawcett v. CommissionerDocket No. 1517-74United States Tax Court64 T.C. 889; 1975 U.S. Tax Ct. LEXIS 85; August 18, 1975, Filed *85 Decision will be entered under Rule 155.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609185/ | GEORGE K. AND LORRAINE B. NOTTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNotter v. CommissionerDocket No. 17534-80United States Tax CourtT.C. Memo 1982-96; 1982 Tax Ct. Memo LEXIS 651; 43 T.C.M. (CCH) 631; T.C.M. (RIA) 82096; February 23, 1982. George K. Notter, pro se. Daniel P. Ramthun, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609186/ | ROBERT N. BROWN AND ROSALIE BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket No. 9570-79.United States Tax CourtT.C. Memo 1982-253; 1982 Tax Ct. Memo LEXIS 497; 43 T.C.M. (CCH) 1322; T.C.M. (RIA) 82253; May 5, 1982. Robert N. Brown, pro se. Cynthia J. Olson, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609187/ | Leon Falk, Jr., Petitioner, v. Commissioner of Internal Revenue, RespondentFalk v. CommissionerDocket No. 20097United States Tax Court15 T.C. 49; 1950 U.S. Tax Ct. LEXIS 121; July 31, 1950, Promulgated *121 Decision will be entered under Rule 50. 1. Petitioner held not entitled to the deduction of amounts paid by him ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609188/ | ALBERT R. MINCHEW AND MARY E. MINCHEW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMinchew v. CommissionerDocket No. 10254-78.United States Tax CourtT.C. Memo 1980-230; 1980 Tax Ct. Memo LEXIS 360; 40 T.C.M. (CCH) 561; T.C.M. (RIA) 80230; June 30, 1980, Filed DAWSONMEMORANDUM OPINION DAWSON, Judge: Respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609189/ | The Pennroad Corporation and Affiliated Companies, Petitioner, v. Commissioner of Internal Revenue, RespondentPennroad Corp. v. CommissionerDocket No. 33309United States Tax Court21 T.C. 1087; 1954 U.S. Tax Ct. LEXIS 255; March 31, 1954, Promulgated *255 Decision will be entered under Rule 50. 1. Where petitioner rece... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609190/ | Eagle Office Equipment Co., Inc. v. Commissioner.Eagle Office Equip. Co. v. CommissionerDocket No. 8739.United States Tax Court1946 Tax Ct. Memo LEXIS 35; 5 T.C.M. (CCH) 967; T.C.M. (RIA) 46264; November 13, 1946*35 Ralph M. Andrews, Esq., 238 Main St., Buffalo 2, N. Y., and Robert R. Barrett, Esq., for the petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609193/ | Bell Fibre Products Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentBell Fibre Products Corp. v. CommissionerDocket No. 9314-72United States Tax Court65 T.C. 753; 1976 U.S. Tax Ct. LEXIS 177; January 19, 1976, Filed *177 Decision will be entered under Rule 155. Effective Jan. 1, 1969, petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609194/ | ESTATE OF ROY E. HOLMES, DECEASED, SHIRLEY POISL, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Holmes v. CommissionerDocket No. 27129-89United States Tax CourtT.C. Memo 1991-477; 1991 Tax Ct. Memo LEXIS 526; 62 T.C.M. (CCH) 839; T.C.M. (RIA) 91477; September 26, 1991, Fil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609150/ | ALAN BRECK AND LUCINDA BRECK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBreck v. CommissionerDocket No. 12315-80.United States Tax CourtT.C. Memo 1986-241; 1986 Tax Ct. Memo LEXIS 367; 51 T.C.M. 1192; T.C.M. (RIA) 86241; June 16, 1986. Alan Breck and Lucinda Breck, pro se. Jeffrey N. Kelm, for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609151/ | Estate of W. F. Williamson, Deceased, Paula R. Williamson, Administratrix, et al., * Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Williamson v. CommissionerDocket Nos. 54540, 54541, 54542United States Tax Court29 T.C. 51; 1957 U.S. Tax Ct. LEXIS 62; October 17, 1957, Filed 1957 U.S. Tax Ct. LEXI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609138/ | HERBERT G. WHYTE and ALMAZ M. WHYTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HERBERT G. WHYTE ASSOCIATES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhyte v. CommissionerDocket Nos. 7953-83, 7954-83.1United States Tax CourtT.C. Memo 1986-486; 1986 Tax Ct. Memo LEXIS 114; 52 T.C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609140/ | JAMES BOUSKOS and AGATHA BOUSKOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JAMES M. BOUSKOS and AGATHA BOUSKOS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RespondentBouskos v. CommissionerDocket Nos. 16819-81; 19067-84.United States Tax CourtT.C. Memo 1987-574; 1987 Tax Ct. Memo LEXIS 574; 54 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609141/ | BENJAMIN H. McCRACKIN, JR. AND CLARA P. McCRACKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCrackin v. CommissionerDocket No. 30049-81.United States Tax CourtT.C. Memo 1984-293; 1984 Tax Ct. Memo LEXIS 384; 48 T.C.M. 248; T.C.M. (RIA) 84293; June 4, 1984. Nicholas Bouler, for the petitioners. Fran... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609142/ | The Harry L. Davis Company v. Commissioner.Harry L. Davis Co. v. CommissionerDocket No. 81944.United States Tax CourtT.C. Memo 1961-209; 1961 Tax Ct. Memo LEXIS 142; 20 T.C.M. 1043; T.C.M. (RIA) 61209; July 14, 19611961 Tax Ct. Memo LEXIS 142">*142 Petitioner, a closely-held corporate insurance agency, paid the widow ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609143/ | MARK M. FOWLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFowler v. CommissionerDocket No. 10870-82.United States Tax CourtT.C. Memo 1984-311; 1984 Tax Ct. Memo LEXIS 360; 48 T.C.M. 309; T.C.M. (RIA) 84311; June 20, 1984. Mark M. Fowler, pro se. Robert F. Geraghty, for the respondent. FAYMEMORANDUM FI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609146/ | DAVID K. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respond entMiller v. CommissionerDocket No. 2978-76.United States Tax CourtT.C. Memo 1977-279; 1977 Tax Ct. Memo LEXIS 162; 36 T.C.M. 1120; T.C.M. (RIA) 770279; August 22, 1977, Filed Ralph W. Jones, for the respondent. DAWSONMEMORANDUM OPINION DAWSON, J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609147/ | Fort Pitt Brewing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentFt. Pitt Brewing Co. v. CommissionerDocket No. 31238United States Tax Court20 T.C. 1; 1953 U.S. Tax Ct. LEXIS 204; April 3, 1953, Promulgated 1953 U.S. Tax Ct. LEXIS 204">*204 Decision will be entered for the respondent. Income -- De... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609148/ | J. H. REESE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Reese v. CommissionerDocket No. 18404.United States Board of Tax Appeals15 B.T.A. 1261; 1929 BTA LEXIS 2692; April 5, 1929, Promulgated 1929 BTA LEXIS 2692">*2692 When a jeopardy assessment of a tax for 1920 is made under the provisions of sectio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/590256/ | 974 F.2d 589
UNITED STATES of America, Plaintiff-Appellee,v.Blanca Estella MARTINEZ, Defendant-Appellant.
No. 92-8011.
United States Court of Appeals,Fifth Circuit.
Sept. 25, 1992.Rehearing Denied Oct. 22, 1992.
Martin Underwood, Comstock, Tex., for defendant-appellant.
Richard L. Durbin, Jr., Asst. U.S. Atty., Ronald... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4609196/ | LE ROY J. FEHRMAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Fehrman v. CommissionerDocket Nos. 5688-83, 5689-83, 30396-83, 30397-83, 32091-83.United States Tax CourtT.C. Memo 1984-196; 1984 Tax Ct. Memo LEXIS 480; 47 T.C.M. (CCH) 1555; T.C.M. (RIA) 84196; April 18, 1984. Joseph R. Peters, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609197/ | LESTER G. HATHAWAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hathaway v. CommissionerDocket No. 46191.United States Board of Tax Appeals21 B.T.A. 1280; 1931 BTA LEXIS 2215; January 21, 1931, Promulgated *2215 Upon the evidence, held that the petitioner is not entitled to the deduction claimed on acc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609198/ | APPEAL OF CHESTER B. KNOX.Knox v. CommissionerDocket No. 2441.United States Board of Tax Appeals2 B.T.A. 1107; 1925 BTA LEXIS 2150; October 30, 1925, Decided Submitted July 7, 1925. *2150 Under the circumstances in this appeal, held, that no depreciation should be deducted in computing the cost to the taxpayer of the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609199/ | S. FRANKLIN BURFORD and FERN J. BURFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurford v. CommissionerDocket No. 12466-80.United States Tax CourtT.C. Memo 1984-466; 1984 Tax Ct. Memo LEXIS 202; 48 T.C.M. (CCH) 1001; T.C.M. (RIA) 84466; September 4, 1984. Michael E. Caryl,Arnold K. Mytelka,Alan Rub... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/795862/ | 464 F.3d 878
In re Keith MASON, Debtor,Educational Credit Management Corporation, Appellant,v.Keith Mason, Appellee.
No. 04-35988 BAP.
No. 04-01075 BMAP.
No. 04-01077 BMAP.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted June 9, 2006.
Memorandum Filed June 29, 2006.
Memorandum Withdrawn and Opinion ... | 01-04-2023 | 04-19-2012 |
https://www.courtlistener.com/api/rest/v3/opinions/2407571/ | 524 S.W.2d 418 (1975)
KA-HUGH ENTERPRISES, INC., et al., Appellants,
v.
FORT WORTH PIPE & SUPPLY COMPANY, Appellee.
No. 17627.
Court of Civil Appeals of Texas, Fort Worth.
May 30, 1975.
Rehearing Denied June 27, 1975.
*419 Dean Carlton, Dallas, for appellants.
Law, Snakard, Brown & Gambill, Fort Worth, and Fulbright & ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/2452383/ | 552 S.W.2d 730 (1977)
William O'SHAUGHNESSY, Jr., et al., Plaintiffs-Respondents,
v.
WARD AIRCRAFT SALES & SERVICE, INC., Defendant-Appellant.
No. 37274.
Missouri Court of Appeals, St. Louis District, Division Three.
May 24, 1977.
*731 Robison & Blanton, James R. Robison, Sikeston, for defendant-appellant.
*732 George ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4609203/ | WILLIAM FRANKLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFranklin v. CommissionerDocket No. 15188-89United States Tax CourtT.C. Memo 1993-184; 1993 Tax Ct. Memo LEXIS 181; 65 T.C.M. (CCH) 2497; April 26, 1993, Filed *181 Decision will be entered under Rule 155. Petitioner pled guilty to conducting ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609206/ | W. B. THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thompson v. CommissionerDocket No. 677.United States Board of Tax Appeals5 B.T.A. 193; 1926 BTA LEXIS 2910; October 27, 1926, Decided *2910 A taxpayer keeping his books of account on the basis of a fiscal year should file his first return unde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609207/ | John Robert Bensmiller v. Commissioner.Bensmiller v. CommissionerDocket No. 135-62.United States Tax CourtT.C. Memo 1964-133; 1964 Tax Ct. Memo LEXIS 202; 23 T.C.M. (CCH) 808; T.C.M. (RIA) 64133; May 12, 1964John Robert Bensmiller, pro se, 10859 Gilchrist, Detroit, Mich. Ralph A. Anderskow, for the respondent. FISHERM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609211/ | JOHN F. DEGENER, JR., AND AUGUST W. DEGENER, AS EXECUTORS OF THE LAST WILL AND TESTAMENT OF JOHN F. DEGENER, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Degener v. CommissionerDocket No. 38500.United States Board of Tax Appeals26 B.T.A. 185; 1932 BTA LEXIS 1353; May 26, 1932, Promulgated *135... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609214/ | FRANKLIN S. MILLER, JR. AND HELEN B. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 2174-91United States Tax CourtT.C. Memo 1994-249; 1994 Tax Ct. Memo LEXIS 243; 67 T.C.M. (CCH) 3042; May 31, 1994, Filed *243 Decision will be entered in accordance with the parties'... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609215/ | Crosby Valve & Gage Company (Formerly Crosby Steam Gage & Valve Company), Petitioner, v. Commissioner of Internal Revenue, RespondentCrosby Valve & Gage Co. v. CommissionerDocket No. 77979United States Tax Court46 T.C. 641; 1966 U.S. Tax Ct. LEXIS 56; August 22, 1966, Filed *56 Decision will be entered under Rule 50. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609216/ | GEORGE G. MOORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moore v. CommissionerDocket No. 20835.United States Board of Tax Appeals19 B.T.A. 364; 1930 BTA LEXIS 2416; March 21, 1930, Promulgated *2416 GAIN OR LOSS. - Petitioner in the taxable year was lessee of certain coal properties and owner of al... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609218/ | JOHN E. BLANCHARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBlanchard v. CommissionerDocket No. 19762-83United States Tax CourtT.C. Memo 1991-1; 1991 Tax Ct. Memo LEXIS 1; 61 T.C.M. (CCH) 1621; T.C.M. (RIA) 91001; January 7, 1991, Filed *1 An appropriate order will be issued and decision will be entere... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609219/ | E. B. HIGLEY & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.E. B. Higley & Co. v. CommissionerDocket No. 51003.United States Board of Tax Appeals25 B.T.A. 127; 1932 BTA LEXIS 1573; January 11, 1932, Promulgated *1573 During the taxable year certain of petitioner's creditors forgave portions of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609220/ | BARBARA B. WEBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HERBERT N. WEBER and RITA G. (WALLSH) WEBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeber v. CommissionerDocket Nos. 5545-77, 9558-77.United States Tax CourtT.C. Memo 1981-323; 1981 Tax Ct. Memo LEXIS 424; 42 T.C.M. (CCH) ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609221/ | Estate of William David Frederick, Deceased, Gladys G. Frederick, Executrix v. Commissioner.Estate of Frederick v. CommissionerDocket No. 73353.United States Tax CourtT.C. Memo 1962-89; 1962 Tax Ct. Memo LEXIS 221; 21 T.C.M. (CCH) 480; T.C.M. (RIA) 62089; April 20, 1962*221 Testator's will left all his property to his... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609223/ | Lionel C. Epstein and Sarah G. Epstein v. Commissioner.Epstein v. CommissionerDocket No. 89681.United States Tax CourtT.C. Memo 1963-259; 1963 Tax Ct. Memo LEXIS 85; 22 T.C.M. (CCH) 1296; T.C.M. (RIA) 63259; September 25, 1963Burton L. Williams, 85 Devonshire St., Boston, Mass. and John M. Doukas, for the petitioners. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609224/ | DAVID McKINNEY AND HATTIE McKINNEY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcKinney v. CommissionerDocket No. 8853-79.United States Tax CourtT.C. Memo 1983-440; 1983 Tax Ct. Memo LEXIS 344; 46 T.C.M. (CCH) 864; T.C.M. (RIA) 83440; July 27, 1983. Darrell F. Brown, for the petitioners. Clyde W. Mau... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609225/ | THE ACORN REFINING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Acorn Refining Co. v. CommissionerDocket No. 74959.United States Board of Tax Appeals34 B.T.A. 566; 1936 BTA LEXIS 682; May 12, 1936, Promulgated *682 1. NET LOSSES. - Petitioner acquired all the stock of eight corporations and th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609226/ | Arnold L. Kimmes v. Commissioner.Kimmes v. CommissionerDocket No. 79630.United States Tax CourtT.C. Memo 1963-59; 1963 Tax Ct. Memo LEXIS 284; 22 T.C.M. (CCH) 232; T.C.M. (RIA) 63059; February 28, 1963*284 Transferee liability - The transferor corporation transferred all its assets to another corporation in exchange f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609227/ | LAWRENCE J. PRALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPrall v. CommissionerDocket Nos. 2601-75, 3173-76.United States Tax CourtT.C. Memo 1976-350; 1976 Tax Ct. Memo LEXIS 53; 35 T.C.M. (CCH) 1600; T.C.M. (RIA) 760350; November 17, 1976, Filed *53 Saul A. Schapiro, for the petitioner. Daniel P. E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609228/ | THE METAIRIE CEMETERY ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Metairie Cemetery Asso. v. CommissionerDocket No. 437.United States Board of Tax Appeals4 B.T.A. 903; 1926 BTA LEXIS 2143; September 22, 1926, Decided *2143 Held, under the evidence, that amounts received by the taxpayer unde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609231/ | STANTEX PETROLEUM COMPANY, AS ALLEGED TRUSTEE FOR LILLIE MORSE SYNDICATE NO. 2, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. STANTEX PETROLEUM COMPANY, AS ALLEGED TRUSTEE FOR LILLIE MORSE SYNDICATE NO. 1, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stantex Petroleum Co. v. CommissionerD... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609232/ | The Matheson Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentMatheson Co. v. CommissionerDocket No. 10619United States Tax Court16 T.C. 478; 1951 U.S. Tax Ct. LEXIS 257; February 28, 1951, Promulgated *257 Decision will be entered under Rule 50. 1. Relief is asked under section 722 (b) (1) an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609233/ | L. W. PICKETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPickett v. CommissionerDocket No. 6012-72.United States Tax CourtT.C. Memo 1975-33; 1975 Tax Ct. Memo LEXIS 338; 34 T.C.M. (CCH) 213; T.C.M. (RIA) 750033; February 26, 1975, Filed James S. Byrd, for the petitioner. Robert J. Shilliday, Jr., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609235/ | KENNETH K. BECHTEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. STEPHEN D. BECHTEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bechtel v. CommissionerDocket Nos. 75485, 75486.United States Board of Tax Appeals34 B.T.A. 824; 1936 BTA LEXIS 639; July 24, 1936, Promulgated *639 The tran... | 01-04-2023 | 11-20-2020 |
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