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https://www.courtlistener.com/api/rest/v3/opinions/4609237/ | PATRICK J. MALONEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMaloney v. CommissionerDocket No. 17617-80.United States Tax CourtT.C. Memo 1986-91; 1986 Tax Ct. Memo LEXIS 512; 51 T.C.M. (CCH) 572; T.C.M. (RIA) 86091; March 10, 1986. Cyril L. Lawrence, for the petitioner. Bryce Kranzthor, for*513 the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609239/ | William V. and Mary Jo Bernard, Petitioners v. Commissioner of Internal Revenue, Respondent; Beth Ann Bernard, Petitioner v. Commissioner of Internal Revenue, RespondentBernard v. CommissionerDocket Nos. 4235-83, 4574-83United States Tax Court87 T.C. 1029; 1986 U.S. Tax Ct. LEXIS 19; 87 T.C. No. 65; November 12, 1986, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609240/ | First National Bank, Petitioner, v. Commissioner of Internal Revenue, RespondentFirst Nat'l Bank v. CommissionerDocket No. 44642United States Tax Court22 T.C. 209; 1954 U.S. Tax Ct. LEXIS 220; April 30, 1954, Filed. April 30, 1954, Filed *220 Decision will be entered for the respondent. Recovery Exclusion -- Bad Debt... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609241/ | J. W. MCWILLIAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McWilliams v. CommissionerDocket Nos. 14977, 25979.United States Board of Tax Appeals15 B.T.A. 329; 1929 BTA LEXIS 2871; February 12, 1929, Promulgated *2871 1. DEPLETION. - Timber cut during 1919 and 1920 having all been purchased standing... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609255/ | MICHAEL J. GEVIRTZ AND JOAN K. GEVIRTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGevirtz v. CommissionerDocket No. 27914-84.United States Tax CourtT.C. Memo 1987-144; 1987 Tax Ct. Memo LEXIS 140; 53 T.C.M. (CCH) 379; T.C.M. (RIA) 87144; March 18, 1987. Jack A. Linton and Steven P. Krasney, for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609256/ | ELBERT D. AND MAE M. SWAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSwain v. CommissionerDocket No. 2157-78.United States Tax CourtT.C. Memo 1981-716; 1981 Tax Ct. Memo LEXIS 35; 43 T.C.M. (CCH) 121; T.C.M. (RIA) 81716; December 17, 1981. *35 Held, transfers of funds between sibling corporations con... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609257/ | GEORGE BLOOD ENTERPRISES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent GEORGE W. BLOOD and JO ANN BLOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGeorge Blood Enterprises, Inc. v. CommissionerDocket Nos. 1993-72, 1994-72, 6148-72, 6149-72.United States Tax CourtT.C. Memo 1976-102; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609258/ | Lewis B. Maytag v. Commissioner.Maytag v. CommissionerDocket No. 18252.United States Tax Court1950 Tax Ct. Memo LEXIS 239; 9 T.C.M. (CCH) 240; T.C.M. (RIA) 50072; March 24, 1950*239 Ralph L. Read, Esq., and William A. McDonald, C.P.A., 417 Continental Oil Bldg., Denver, Colo., for the petitioner. William Schwerdtfeger... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609260/ | Chris Nelsen and Robert E. Nelsen v. Commissioner.Nelsen v. CommissionerDocket Nos. 10339, 10340.United States Tax Court1948 Tax Ct. Memo LEXIS 231; 7 T.C.M. (CCH) 172; T.C.M. (RIA) 48039; March 22, 1948Hugh W. Allin, Esq., and J. Emmett Tunney, Esq., 1006 Lafayette Bldg., Detroit 26, Mich., for the petitioners. Claren... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609261/ | FRANCES M. AVERILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE G. AVERILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE G. AVERILL AND FRANCES M. AVERILL, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Averill v. CommissionerDocket Nos. 8... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609263/ | KRISTINE A. CLUCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCluck v. CommissionerDocket No. 18590-91.United States Tax Court105 T.C. 324; 1995 U.S. Tax Ct. LEXIS 57; 105 T.C. No. 21; October 30, 1995, Filed *57 Decision will be entered under Rule 155. P is married to E. E is not a petitioner in this ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609264/ | EDWARD S. AND GLORIA M. HICKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHicks v. CommissionerDocket No. 22076-89United States Tax CourtT.C. Memo 1991-564; 1991 Tax Ct. Memo LEXIS 613; 62 T.C.M. (CCH) 1234; T.C.M. (RIA) 91564; November 21, 1991, Filed *613 Decision will be entered under Rule 155. R ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471737/ | Affirmed and Opinion Filed January 10, 2020
Court of Appeals
S In The
Fifth District of Texas at Dallas
No. 05-18-008... | 01-04-2023 | 01-13-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/575283/ | 953 F.2d 433
UNITED STATES of America, Appellee,v.James Harold ROBINSON, Appellant.
No. 90-2564WA.
United States Court of Appeals,Eighth Circuit.
Submitted Nov. 14, 1991.Decided Jan. 9, 1992.Rehearing Denied April 2, 1992.
William R. Wilson, Little Rock, Ark., argued (John Richard Byrd, Hamburg, Ark., and Gary D. Coru... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4609268/ | Myrtle O. Calhoun (Formerly Myrtle O. Worth), Petitioner, v. Commissioner of Internal Revenue, RespondentCalhoun v. CommissionerDocket No. 47593United States Tax Court23 T.C. 4; 1954 U.S. Tax Ct. LEXIS 77; October 7, 1954, Filed *77 Decision will be entered for the petitioner. Petitioner's husband filed income tax ret... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609269/ | GEORGE VANDERBILT TRUST, HENRY B. ANDERSON AND FREDERICK W. VANDERBILT, AS TRUSTEES UNDER THE LAST WILL AND TESTAMENT OF ALFRED G. VANDERBILT, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HENRY B. ANDERSON AND FREDERICK W. VANDERBILT, AS TRUSTEES UNDER THE LAST WILL AND TESTAMENT OF ALFRED G... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609270/ | Robert Ehrlich v. Commissioner.Ehrlich v. CommissionerDocket No. 28288.United States Tax Court1951 Tax Ct. Memo LEXIS 122; 10 T.C.M. (CCH) 744; T.C.M. (RIA) 51248; August 28, 1951*122 In October, 1946, petitioner entered into a written lease by which The New York Central Railroad Company leased to him certain real pro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609272/ | MUNSEY TRUST CO., TRUSTEE FOR HILDA PORTNER DERBY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Munsey Trust Co. v. CommissionerDocket No. 27766.United States Board of Tax Appeals17 B.T.A. 927; 1929 BTA LEXIS 2212; October 15, 1929, Promulgated *2212 G. B. Fraser, Esq., and A. Harding Paul, Esq., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609274/ | FRED R. AMSLER, M.D., P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFred R. Amsler, M.D., P.C. v. CommissionerDocket No. 29664-91United States Tax CourtT.C. Memo 1993-114; 1993 Tax Ct. Memo LEXIS 112; 65 T.C.M. (CCH) 2168; March 29, 1993, Filed *112 For petitioner: William Randolph Klein. For respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609275/ | J. W. MCCULLOCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McCulloch v. CommissionerDocket Nos. 29266, 36943.United States Board of Tax Appeals29 B.T.A. 67; 1933 BTA LEXIS 1000; October 6, 1933, Promulgated *1000 Villard Martin, Esq., for the petitioner. Maxwell M. Mahany, Esq., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609277/ | ROBERT E. STEWART and JO ANNE A. STEWART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStewart v. CommissionerDocket No. 11782-77.United States Tax CourtT.C. Memo 1980-496; 1980 Tax Ct. Memo LEXIS 89; 41 T.C.M. (CCH) 318; T.C.M. (RIA) 80496; November 4, 1980, Filed Kim S. La Valley, for the petitioners. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609278/ | JERRY J. BREWSTER AND NILA A. BREWSTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Brewster v. CommissionerDocket Nos. 6732-76, 6753-76.1United States Tax CourtT.C. Memo 1977-366; 1977 Tax Ct. Memo LEXIS 76; 36 T.C.M. (CCH) 1469; T.C.M. (RIA) 770366; October 17, 1977, Filed Jerry J. Brewster, Nila A. B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609280/ | Jackson Finance and Thrift Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. Ford Finance Company, Petitioner, v. Commissioner of Internal Revenue, RespondentJackson Finance & Thrift Co. v. CommissionerDocket Nos. 60387, 60525United States Tax Court29 T.C. 272; 1957 U.S. Tax Ct. LEXIS 40; November ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609282/ | STANDARD CORRUGATED CASE CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStandard Corrugated Case Corp. v. CommissionerDocket No. 7024-70.United States Tax CourtT.C. Memo 1973-276; 1973 Tax Ct. Memo LEXIS 12; 32 T.C.M. (CCH) 1302; T.C.M. (RIA) 73276; December 17, 1973, Filed Seymour Marks, for the peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609283/ | OCTAVIO C. BECERRA and THERESE D. DECERRA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBecerra v. CommissionerDocket No. 16233-81.United States Tax CourtT.C. Memo 1984-134; 1984 Tax Ct. Memo LEXIS 540; 47 T.C.M. (CCH) 1308; T.C.M. (RIA) 84134; March 19, 1984. Thomas E. O'Sullivan and Dennis G. Harkavy, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609285/ | ERNEST M. MILLICAN, JR. and BETTY J. MILLICAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMillican v. CommissionerDocket No. 35845-83.United States Tax CourtT.C. Memo 1986-144; 1986 Tax Ct. Memo LEXIS 467; 51 T.C.M. (CCH) 824; T.C.M. (RIA) 86144; April 14, 1986. *467 Held: (1) The Commissioner's determ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609289/ | The Powell Pressed Steel Company v. Commissioner.Powell Pressed Steel Co. v. CommissionerDocket No. 3824.United States Tax Court1945 Tax Ct. Memo LEXIS 212; 4 T.C.M. (CCH) 455; T.C.M. (RIA) 45153; May 1, 1945*212 Warren E. Hacker, Esq., and Paul L. Holden, Esq., 185, Union Commerce Bldg., Cleveland, Ohio, for the peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609291/ | GEORGETOWN WATER, GAS & ELECTRIC COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Georgetown Water, Gas & Electric Co. v. CommissionerDocket No. 53965.United States Board of Tax Appeals28 B.T.A. 321; 1933 BTA LEXIS 1149; June 6, 1933, Promulgated *1149 The petitioner entered into a contract for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609292/ | Indiana Crop Improvement Association, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentIndiana Crop Improv. Ass'n v. CommissionerDocket No. 1511-79XUnited States Tax Court76 T.C. 394; 1981 U.S. Tax Ct. LEXIS 163; February 26, 1981, Filed *163 Petitioner has been delegated the responsibility of seed cert... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609293/ | Brown-Forman Distillers Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentBrown-Forman Distillers Corp. v. CommissionerDocket Nos. 43556, 49947United States Tax Court33 T.C. 87; 1959 U.S. Tax Ct. LEXIS 59; October 22, 1959, Filed *59 Decisions will be entered under Rule 50. 1. On the facts, petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609294/ | Estate of Walter A. Krafft, Deceased, Julia C. Krafft and The Continental Illinois National Bank and Trust Company of Chicago, Illinois, Executors, and Julia C. Krafft, individually v. Commissioner.Estate of Krafft v. CommissionerDocket No. 76355.United States Tax CourtT.C. Memo 1961-305; 1961 Tax Ct. Memo LEXIS 48; 20... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609296/ | H. B. House, Petitioner, v. Commissioner.House v. CommissionerDocket No. 68681.United States Tax CourtT.C. Memo 1959-47; 1959 Tax Ct. Memo LEXIS 203; 18 T.C.M. (CCH) 219; T.C.M. (RIA) 59047; March 9, 1959C. Orman Manahan, Esq., for the petitioner. Herbert A. Seidman, Esq., for the respondent. DRENNENMemorandum Finding... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609297/ | ESTATE OF GORDON B. MCLENDON, DECEASED, GORDON B. MCLENDON, JR., INDEPENDENT EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF GORDON B. MCLENDON, DECEASED, DONOR, GORDON B. MCLENDON, JR., INDEPENDENT EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of McLendon v.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609299/ | THOMAS DEC. RUTH, SALLY W. RUTH, AND WALTER N. RUTH, EXECUTORS OF THE ESTATE OF FREDERICK S. RUTH, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ruth v. CommissionerDocket No. 80840.United States Board of Tax Appeals36 B.T.A. 191; 1937 BTA LEXIS 753; June 22, 1937, Promulgated *753 Section 303... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609301/ | HARTFORD-EMPIRE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hartford-Empire Co. v. CommissionerDocket Nos. 94788, 95673.United States Board of Tax Appeals43 B.T.A. 113; 1940 BTA LEXIS 845; December 19, 1940, Promulgated *845 1. In Hartford-Empire Co.,26 B.T.A. 134">26 B.T.A. 134, the question... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609243/ | David W. Carson and Marjorie E. Carson, Petitioners v. Commissioner of Internal Revenue, RespondentCarson v. CommissionerDocket No. 9638-74United States Tax Court71 T.C. 252; 1978 U.S. Tax Ct. LEXIS 23; November 22, 1978, Filed *23 Decision will be entered for the petitioner. Petitioners expended directly or contribut... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609303/ | Unitary Mission Church of Long Island, Petitioner v. Commissioner of Internal Revenue, RespondentUnitary Mission Church v. CommissionerDocket No. 8268-79XUnited States Tax Court74 T.C. 507; 1980 U.S. Tax Ct. LEXIS 122; 74 T.C. No. 36; June 3, 1980, Filed *122 Decision will be entered for the respondent. Petitioner, ha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609305/ | LARRY ALMEDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlmeda v. CommissionerDocket No. 14933-82United States Tax CourtT.C. Memo 1983-598; 1983 Tax Ct. Memo LEXIS 194; 46 T.C.M. (CCH) 1530; T.C.M. (RIA) 83598; September 26, 1983. Frederick W. Vollrath, for the petitioner. John F. Driscoll, for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609306/ | Morton Fuchs and Harriet M. Fuchs, Petitioners v. Commissioner of Internal Revenue, RespondentFuchs v. CommissionerDocket No. 21820-80United States Tax Court80 T.C. 506; 1983 U.S. Tax Ct. LEXIS 106; 80 T.C. No. 22; March 8, 1983, Filed *106 Decision will be entered for the respondent. Petitioner, a medical doctor, own... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609246/ | ALLAN M. MOORE AND JOYCE MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoore v. CommissionerDocket Nos. 13672-84; 13872-84.United States Tax CourtT.C. Memo 1989-38; 1989 Tax Ct. Memo LEXIS 40; 56 T.C.M. (CCH) 1150; T.C.M. (RIA) 89038; January 24, 1989. Martin N. Gelfand, Dennis L. Perez and Bruce I... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609247/ | ESTATE OF WILLIAM LaVERNE REINERS, DECEASED, DONALD DeGIER, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Reiners v. CommissionerDocket No. 12319-80.United States Tax CourtT.C. Memo 1981-275; 1981 Tax Ct. Memo LEXIS 472; 42 T.C.M. (CCH) 15; T.C.M. (RIA) 81275; June 1, 1981. *472 T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609248/ | ESTATE OF LOUIS YAEGER, DECEASED, JUDITH WINTERS, RAPHAEL MEISELS, ABRAHAM K. WEBER, AND THE BANK OF NEW YORK, EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Yaeger v. CommissionerDocket No. 20514-83United States Tax CourtT.C. Memo 1988-264; 1988 Tax Ct. Memo LEXIS 292; 55 T.C.M. (CCH) ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609250/ | The Charles W. Somers Trust George E. Frey and D. Somers Clarke, Trustees v. Commissioner.The Charles W. v. CommissionerDocket No. 24193.United States Tax Court1952 Tax Ct. Memo LEXIS 336; 11 T.C.M. (CCH) 79; T.C.M. (RIA) 52020; January 29, 1952Benjamin F. Fiery, Esq., 1956 Union Commerce Bldg., Cleveland 14, Ohio, and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609251/ | Shirley Jean Beard, Petitioner v. Commissioner of Internal Revenue, Respondent; Richard C. Patterson and Phyllis Patterson, Petitioners v. Commissioner of Internal Revenue, RespondentBeard v. CommissionerDocket Nos. 14671-79, 14687-79United States Tax Court77 T.C. 1275; 1981 U.S. Tax Ct. LEXIS 11; December 17, 1981, Fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609309/ | GENEVA WATER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Geneva Water Co. v. CommissionerDocket No. 89249.United States Board of Tax Appeals37 B.T.A. 582; 1938 BTA LEXIS 1013; March 31, 1938, Promulgated *1013 Petitioner was organized as a public service corporation to construct a waterworks s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609310/ | WILLIAM A. STEWART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStewart v. Comm'rNo. 22510-05 United States Tax Court127 T.C. 109; 2006 U.S. Tax Ct. LEXIS 28; 127 T.C. No. 8; October 3, 2006, Filed *28 On Mar. 13, 2006, the Court entered an order of dismissal for lack of jurisdiction because of P's fai... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609311/ | Harchester Realty Corp. v. Commissioner.Harchester Realty Corp. v. CommissionerDocket No. 78344.United States Tax CourtT.C. Memo 1961-184; 1961 Tax Ct. Memo LEXIS 165; 20 T.C.M. (CCH) 922; T.C.M. (RIA) 61184; June 21, 1961*165 Seymour J. Wilner, Esq., 400 Madison Ave., New York, N. Y., for the petitioner. Robert S. Be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609313/ | Illinois Power Company, Petitioner v. Commissioner of Internal Revenue, RespondentIllinois Power Co. v. CommissionerDocket No. 28136-84United States Tax Court87 T.C. 1417; 1986 U.S. Tax Ct. LEXIS 6; 87 T.C. No. 82; December 23, 1986, Filed *6 P incorporated IPFC and in form: (1) Gave 50 percent of IPFC's stock to MU; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609314/ | APPEAL OF RANDALL BROTHERS, INC.Randall Bros., Inc. v. CommissionerDocket No. 1770.United States Board of Tax Appeals4 B.T.A. 291; 1926 BTA LEXIS 2331; July 20, 1926, Decided *2331 Bonuses paid employees in 1920 as additional compensation for services rendered in 1919 in lieu of increases in regular salaries, no legal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609315/ | Ambassador Hotel Company of Los Angeles, Petitioner, v. Commissioner of Internal Revenue, RespondentAmbassador Hotel Co. v. CommissionerDocket No. 61486United States Tax Court32 T.C. 208; 1959 U.S. Tax Ct. LEXIS 187; April 24, 1959, Filed *187 Decision will be entered for the respondent. The Commissioner determined a ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609316/ | Dempscie Lee Moore v. Commissioner.Moore v. CommissionerDocket No. 39192.United States Tax Court1953 Tax Ct. Memo LEXIS 155; 12 T.C.M. (CCH) 893; T.C.M. (RIA) 53269; August 10, 1953*155 Respondent determined deficiencies and penalties for the years 1946 to 1949, inclusive, for unreported business income allegedly rece... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609317/ | Paul C. Ulrich and Ermel Ulrich v. Commissioner.Ulrich v. CommissionerDocket No. 78855.United States Tax CourtT.C. Memo 1962-34; 1962 Tax Ct. Memo LEXIS 272; 21 T.C.M. (CCH) 165; T.C.M. (RIA) 62034; February 23, 1962Marshall E. Hanley, Esq., 108 E. Washington St., Muncie, Ind., for the petitioners. Robert E. Johnson, E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471744/ | COURT OF APPEALS
EIGHTH DISTRICT OF TEXAS
EL PASO, TEXAS
EL PASO COUNTY, TEXAS, '
No. 08-19-00105-CV
Appellant, '
... | 01-04-2023 | 01-13-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609321/ | Thomas M. Chastain, Petitioner v. Commissioner of Internal Revenue, RespondentChastain v. CommissionerDocket No. 7278-70United States Tax Court59 T.C. 461; 1972 U.S. Tax Ct. LEXIS 4; 59 T.C. No. 45; December 27, 1972, Filed *4 Decision will be entered under Rule 50. At the time of his death (1964) D owned two mortgage... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609324/ | Jay W. and Elizabeth G. Howard v. Commissioner.Howard v. CommissionerDocket No. 65620.United States Tax CourtT.C. Memo 1959-89; 1959 Tax Ct. Memo LEXIS 162; 18 T.C.M. (CCH) 413; T.C.M. (RIA) 59089; April 30, 1959*162 Casualty loss: Trees destroyed by hurricane. - Two large maple trees were uprooted by a hurricane. The... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609327/ | Clarksburg Publishing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentClarksburg Publishing Co. v. CommissionerDocket No. 35382United States Tax Court28 T.C. 536; 1957 U.S. Tax Ct. LEXIS 169; May 29, 1957, Filed *169 1. Excess Profits Tax Relief, Sec. 722 (b) (4) -- Change in Character of Business ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609328/ | SUNDSTRAND CORPORATION AND CONSOLIDATED SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSunstrand Corp. & Consol. SubsidiariesDocket Nos. 27220-89, 1875-911United States Tax CourtT.C. Memo 1992-659; 1992 Tax Ct. Memo LEXIS 697; 64 T.C.M. (CCH) 1305; November 10, 1992, Filed *697 For Petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609329/ | Century Electric Company, a Corporation, v. Commissioner.Century Elec. Co. v. CommissionerDocket No. 108667.United States Tax Court1942 Tax Ct. Memo LEXIS 64; 1 T.C.M. (CCH) 155; T.C.M. (RIA) 42623; November 30, 1942*64 T. Hartley Pollock, Jr., Esq., 705 Olive St., St. Louis, Mo., for the petitioner. Angus R. Shannon,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609330/ | Arnold A. Schwartz, Petitioner, v. Commissioner of Internal Revenue, RespondentSchwartz v. CommissionerDocket No. 90499United States Tax Court40 T.C. 191; 1963 U.S. Tax Ct. LEXIS 140; April 29, 1963, Filed *140 Decision will be entered for the respondent. Discount on non-interest-bearing bonds purchased in 1952 deemed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609331/ | NORMAN J. and ANNIE G. FREDKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFredkin v. CommissionerDocket No. 9187-81.United States Tax CourtT.C. Memo 1986-154; 1986 Tax Ct. Memo LEXIS 454; 51 T.C.M. (CCH) 865; T.C.M. (RIA) 86154; April 17, 1986. Shlomo Aaron Beilis and Donald Jay Pols, for the petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609332/ | Estate of Donald Elbert Lester, Sr., Deceased, Robert S. Coors, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentLester v. CommissionerDocket No. 1920-67United States Tax Court57 T.C. 503; 1972 U.S. Tax Ct. LEXIS 196; January 18, 1972, Filed *196 Decision will be entered under Rule 50. Decedent was ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609333/ | ESTATE OF GLADYS F. BOTHUN, DECEASED, REBECCA-JANE HILDERBRAND, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Bothun v. CommissionerDocket No. 7968-72.United States Tax CourtT.C. Memo 1976-230; 1976 Tax Ct. Memo LEXIS 173; 35 T.C.M. (CCH) 1008; T.C.M. (RIA) 760230; July 22, 1976, Filed ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609334/ | CF INDUSTRIES, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCF Indus., Inc. v. CommissionerDocket No. 9420-88United States Tax CourtT.C. Memo 1991-568; 1991 Tax Ct. Memo LEXIS 616; 62 T.C.M. (CCH) 1249; T.C.M. (RIA) 91568; November 25, 1991, Filed *616 Decisions will be entered under... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609335/ | WHITMAN, WARD & LEE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ARNOLD & WINSOR COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Whitman, Ward & Lee Co. v. CommissionerDocket Nos. 61552, 61553.United States Board of Tax Appeals29 B.T.A. 670; 1934 BTA LEXIS 1495; January 5,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609336/ | NATIONAL STRAW WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Straw Works v. CommissionerDocket No. 5065.United States Board of Tax Appeals16 B.T.A. 463; 1929 BTA LEXIS 2578; May 10, 1929, Promulgated *2578 1. DEDUCTIONS - DEPRECIATION. - In the absence of proof of March 1, 1913, value of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609338/ | SIGNAL GASOLINE CORPORATION, PETITIONER, V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Signal Gasoline Corp. v. CommissionerDocket No. 47621.United States Board of Tax Appeals30 B.T.A. 568; 1934 BTA LEXIS 1310; April 27, 1934, Promulgated *1310 The petitioner is the owner of certain contracts under which it purchase... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609339/ | FIBRE CONTAINER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fibre Container Co. v. CommissionerDocket No. 7475.United States Board of Tax Appeals9 B.T.A. 575; 1927 BTA LEXIS 2559; December 12, 1927, Promulgated *2559 Petitioner, in 1919, filed a consolidated return for the year 1918, on behalf of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609340/ | PACHECO CREEK ORCHARD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pacheco Creek Orchard Co. v. CommissionerDocket No. 13465.United States Board of Tax Appeals12 B.T.A. 1358; 1928 BTA LEXIS 3355; July 16, 1928, Promulgated *3355 1. INSTALLMENT SALE. - Where the petitioner leased property to anothe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609342/ | JOSEPH DERFEL AND BARBARA R. DERFEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDerfel v. CommissionerDocket No. 3221-80United States Tax CourtT.C. Memo 1982-311; 1982 Tax Ct. Memo LEXIS 431; 44 T.C.M. (CCH) 45; T.C.M. (RIA) 82311; June 7, 1982. Barry I. Fredericks, for the petitioners. Richard J. Sap... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609343/ | ALEXANDER GOULARD, JR., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Goulard v. CommissionerDocket Nos. 25665-87, 25666-87, 25667-87, 25668-87United States Tax CourtT.C. Memo 1990-448; 1990 Tax Ct. Memo LEXIS 492; 60 T.C.M. (CCH) 567; T.C.M. (RIA) 90448; 12 Employee Benefits Cas. (BNA) 2315; Au... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609344/ | THOMAS KENDALL SCHNEIDER AND JOANNE DENISE SCHNEIDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchneider v. CommissionerDocket No. 4354-90United States Tax CourtT.C. Memo 1992-96; 1992 Tax Ct. Memo LEXIS 108; 63 T.C.M. (CCH) 2100; T.C.M. (RIA) 92096; February 18, 1992, Filed *108 Decision will be ente... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/88234/ | 77 U.S. 26 (1869)
10 Wall. 26
LITTLE
v.
HERNDON.
Supreme Court of United States.
*29 Mr. B.C. Clark, for the plaintiff in error.
Mr. Conway Robinson, contra.
Mr. Justice NELSON delivered the opinion of the court.
The principal question is, whether there is anything in the act of February 21st, 1861, indicating an inte... | 01-04-2023 | 04-28-2010 |
https://www.courtlistener.com/api/rest/v3/opinions/4609404/ | JON L. AND MONICA A. BRAYTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrayton v. CommissionerDocket No. 23670-88United States Tax CourtT.C. Memo 1989-664; 1989 Tax Ct. Memo LEXIS 664; 58 T.C.M. (CCH) 993; T.C.M. (RIA) 89664; December 21, 1989*664 Held, R's motion for judgment on the pleadings is gran... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609405/ | Kay-Jones Furniture Company, Inc. v. Commissioner.Kay-Jones Furniture Co. v. CommissionerDocket Nos. 31221, 56190.United States Tax CourtT.C. Memo 1955-235; 1955 Tax Ct. Memo LEXIS 103; 14 T.C.M. (CCH) 944; T.C.M. (RIA) 55235; August 23, 1955*103 1. Petitioner corporation was a retail furniture dealer which made cash ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/428785/ | 723 F.2d 902
Page (Eric R.)v.Orr (Verne)
NO. 83-1135
United States Court of Appeals,Fourth circuit.
DEC 14, 1983
1
Appeal From: E.D.Va.
2
APPEAL DISMISSED. | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4609353/ | American Allsafe Company, Inc. v. Commissioner.American Allsafe Co. v. CommissionerDocket No. 36407.United States Tax Court1954 Tax Ct. Memo LEXIS 318; 13 T.C.M. (CCH) 95; T.C.M. (RIA) 54033; January 29, 1954*318 Petitioner is a corporation engaged in the manufacture and sale of safety equipment. Its four corporate of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609354/ | MORT L. BIXLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bixler v. CommissionerDocket No. 936.United States Board of Tax Appeals5 B.T.A. 1181; 1927 BTA LEXIS 3651; January 26, 1927, Promulgated *3651 The facts in this proceeding fail to establish that amounts expended for railroad fare, meals, lodgi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609355/ | FLOYD W. ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAdams v. CommissionerDocket No. 12326-91United States Tax CourtT.C. Memo 1993-159; 1993 Tax Ct. Memo LEXIS 165; 65 T.C.M. (CCH) 2377; April 13, 1993, Filed *165 Floyd W. Adams, pro se. For respondent: Christopher Faiferlick. JACOBSJACOBSMEMORAN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609358/ | EDWARD E. DENNISTON, EXECUTOR OF THE ESTATE OF ELEANOR H. DENNISTON, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANNA H. DENNISTON, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE PENNSYLVANIA COMPANY FOR INSURANCES ON LIVES AND GRANTING ANNUITIES AND JOSEPH S. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609360/ | Alice Tully, Petitioner v. Commissioner of Internal Revenue, RespondentTully v. CommissionerDocket No. 4783-65United States Tax Court48 T.C. 235; 1967 U.S. Tax Ct. LEXIS 101; May 26, 1967, Filed *101 Decision will be entered for petitioner. Petitioner created two trusts in 1959 providing for the income to be paid to s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609362/ | LENA AND EINAR R. STEFANSSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStefansson v. CommissionerDocket No. 21181-91United States Tax CourtT.C. Memo 1994-162; 1994 Tax Ct. Memo LEXIS 163; 67 T.C.M. (CCH) 2685; April 18, 1994, Filed *163 Decision will be entered under Rule 155. Lena and Einar R. Stef... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609363/ | Charles C. Gates, Jr. v. Commissioner.Gates v. CommissionerDocket No. 23616.United States Tax Court1951 Tax Ct. Memo LEXIS 59; 10 T.C.M. (CCH) 1002; T.C.M. (RIA) 51306; October 24, 1951Dayton Denious, Esq., 832 Equitable Bldg., Denver, Colo., for the petitioner. Frank M. Cavanaugh, Esq., for the respondent. JOHNSON Me... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609364/ | PAUL G. DUBOIS AND ESTATE OF MARY A. DUBOIS, PAUL G. DUBOIS, PERSONAL REPRESENTATIVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDu Bois v. CommissionerDocket No. 23857-84.United States Tax CourtT.C. Memo 1986-160; 1986 Tax Ct. Memo LEXIS 449; 51 T.C.M. (CCH) 895; T.C.M. (RIA) 86160; April 21, 1986. Ri... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609365/ | Harry Sackstein, Petitioner, v. Commissioner of Internal Revenue, Respondent. Louis Zlobin, Petitioner, v. Commissioner of Internal Revenue, RespondentSackstein v. CommissionerDocket Nos. 21086, 21087United States Tax Court14 T.C. 566; 1950 U.S. Tax Ct. LEXIS 233; April 7, 1950, Promulgated *233 Decisions will be ente... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609366/ | MAUDE L. PORTER, ALEXANDER L. PORTER AND EDWIN R. BARTLETT, EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF ALEXANDER J. PORTER, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Porter v. CommissionerDocket No. 79322.United States Board of Tax Appeals34 B.T.A. 798; 1936 BTA LEXIS 647; July 14, 1936... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609368/ | APPEAL OF FIDELITY & DEPOSIT CO. OF MARYLAND.Fidelity & Deposit Co. v. CommissionerDocket No. 3503.United States Board of Tax Appeals4 B.T.A. 283; 1926 BTA LEXIS 2328; July 20, 1926, Decided *2328 1. The Board has jurisdiction of an appeal by the taxpayer from the determination of a deficiency, the sole object of whi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609369/ | J. KENNETH ALEXANDER AND JOANNE M. ALEXANDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlexander v. CommissionerDocket No. 11611-93United States Tax CourtT.C. Memo 1995-51; 1995 Tax Ct. Memo LEXIS 44; 69 T.C.M. (CCH) 1792; January 31, 1995, Filed *44 Decision will be entered for respondent. For peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609370/ | ROBERT C. COFFEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Coffey v. CommissionerDocket No. 36301.United States Board of Tax Appeals21 B.T.A. 1242; 1931 BTA LEXIS 2226; January 19, 1931, Promulgated *2226 1. Amounts expended by a physician in attending medical conventions allowed as business expens... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609371/ | Edwin J. Schoettle Company, Petitioner, v. Commissioner of Internal Revenue, RespondentEdwin J. Schoettle Co. v. CommissionerDocket No. 163United States Tax Court3 T.C. 712; 1944 U.S. Tax Ct. LEXIS 131; May 5, 1944, Promulgated *131 Decision will be entered for the respondent. Payment in 1940 of judgment, recovered by... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609373/ | PFLEGHAR HARDWARE SPECIALTY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pfleghar Hardware Specialty Co. v. CommissionerDocket No. 11700.United States Board of Tax Appeals11 B.T.A. 361; 1928 BTA LEXIS 3824; April 2, 1928, Promulgated *3824 For want of proof of the value of an intangible asset in th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609376/ | Berry Brothers Trust, Petitioner, v. Commissioner of Internal Revenue, RespondentBerry Bros. Trust v. CommissionerDocket No. 11013United States Tax Court9 T.C. 71; 1947 U.S. Tax Ct. LEXIS 149; July 17, 1947, Promulgated *149 Decision will be entered under Rule 50. A trust created for the purpose of operating a screw p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609378/ | Puget Sound Bridge and Dredging Company v. Commissioner.Puget Sound Bridge & Dredging Co. v. CommissionerDocket No. 2814.United States Tax Court1946 Tax Ct. Memo LEXIS 201; 5 T.C.M. (CCH) 346; T.C.M. (RIA) 46104; April 30, 1946E. L. Skeel, Esq., W. E. Evenson, Esq., H. B. Jones, Esq., and Harry Henke, Jr., Esq., 914 In... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609379/ | Appeal of FRED J. HUGHES.Hughes v. CommissionerDocket No. 1230.United States Board of Tax Appeals1 B.T.A. 944; 1925 BTA LEXIS 2746; April 6, 1925, decided Submitted March 18, 1925. *2746 in 1920 a private stock of liquors owned by the taxpayer, who was not engaged in the buying and selling of liquor, was seized by po... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609380/ | J. P. Quirk, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of W. M. Wright, Deceased, Ollie Belle Wright, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentQuirk v. CommissionerDocket Nos. 15673, 17021United States Tax Court15 T.C. 709; 1950 U.S. Tax Ct. LEXIS 38; November 27,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609381/ | Morris L. Groder v. Commissioner.Groder v. CommissionerDocket Nos. 67249, 69537, 69538.United States Tax CourtT.C. Memo 1960-208; 1960 Tax Ct. Memo LEXIS 85; 19 T.C.M. (CCH) 1142; T.C.M. (RIA) 60208; September 30, 1960Morris L. Groder, pro se, 304 West 78th Street, New York, N. Y. Edward H. Hance, Esq., and Colin C. Ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609382/ | TELFAIR STOCKTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stockton v. CommissionerDocket No. 42708.United States Board of Tax Appeals26 B.T.A. 801; 1932 BTA LEXIS 1244; August 15, 1932, Promulgated *1244 Ownership of stock and profit on sale of stock determined. H. A. Mihills, C.P.A., for the peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609383/ | Joseph Czvizler v. Commissioner.Czvizler v. CommissionerDocket No. 34050.United States Tax Court1953 Tax Ct. Memo LEXIS 304; 12 T.C.M. (CCH) 386; T.C.M. (RIA) 53118; April 9, 1953*304 Deduction: Net operating losses. - Held, that a restaurant and bar business was conducted and the losses therof were sustained by the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609384/ | APPEAL OF AMERICAN COMPOUNDING CO.American Compounding Co. v. CommissionerDocket No. 1145.United States Board of Tax Appeals2 B.T.A. 46; 1925 BTA LEXIS 2573; June 11, 1925, Decided Submitted March 30, 1925. *2573 George E. Goodman, C.P.A., for the taxpayer. J. Arthur Adams, Esq., for the Commissioner. TRUSSELL *46 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609385/ | Edward J. Hudson, Petitioner, et al., * v. Commissioner of Internal Revenue, RespondentHudson v. CommissionerDocket Nos. 16380, 16381, 16382, 16383, 16384, 16385, 17314United States Tax Court11 T.C. 1042; 1948 U.S. Tax Ct. LEXIS 9; December 20, 1948, Promulgated *9 Decision will be entered under Rule 50. 1. Deductions... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609387/ | THOMAS A. MacMICHAEL and ELEANOR W. MacMICHAEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMacMichael v. CommissionerDocket No. 13803-81.United States Tax CourtT.C. Memo 1982-703; 1982 Tax Ct. Memo LEXIS 42; 45 T.C.M. (CCH) 271; T.C.M. (RIA) 82703; December 2, 1982. Thomas A. MacMichael, pro se. Ray K... | 01-04-2023 | 11-20-2020 |
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