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https://www.courtlistener.com/api/rest/v3/opinions/4609388/ | STEPHENS-ADAMSON MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stephens-Adamson Mfg. Co. v. CommissionerDocket Nos. 13462, 18641, 25010, 30443.United States Board of Tax Appeals16 B.T.A. 41; 1929 BTA LEXIS 2659; April 16, 1929, Promulgated *2659 1. March 1, 1913, value of an invention... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609390/ | Edward S. Maloney et al. 1 v. Commissioner. Maloney v. CommissionerDocket Nos. 52589-52592.United States Tax CourtT.C. Memo 1958-39; 1958 Tax Ct. Memo LEXIS 191; 17 T.C.M. (CCH) 174; T.C.M. (RIA) 58039; March 10, 1958*191 Maloney and his wife Dorothy owned 75 per cent of the stock of S & M Sales Corporation. S & M mad... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609392/ | OLCESE KRAMER AND ANN KRAMER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OLCESE KRAMER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kramer v. CommissionerDocket Nos. 103505, 103506.United States Board of Tax Appeals46 B.T.A. 951; 1942 BTA LEXIS 794; April 14, 1942, Promulgated *794 P... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609394/ | APPEAL OF PETER P. HOVELY.Hovely v. CommissionerDocket No. 1677.United States Board of Tax Appeals2 B.T.A. 1099; 1925 BTA LEXIS 2145; October 30, 1925, Decided Submitted July 9, 1925. *2145 Raymond R. Hails, Esq., for the taxpayer. John D. Foley, Esq., for the Commissioner. *1099 Before GRAUPNER, TRAMMELL, and PHIL... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609395/ | WHITE STAR LINE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.White Star Line v. CommissionerDocket No. 37851.United States Board of Tax Appeals20 B.T.A. 111; 1930 BTA LEXIS 2200; June 23, 1930, Promulgated *2200 1. Mere diminution of actual value of property owned does not result in a sustained loss e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609396/ | Arkansas-Oklahoma Gas Company, Petitioner, v. Commissioner of Internal Revenue, RespondentArkansas-Oklahoma Gas Co. v. CommissionerDocket Nos. 27711, 27712United States Tax Court17 T.C. 1208; 1952 U.S. Tax Ct. LEXIS 288; 1 Oil & Gas Rep. 213; January 23, 1952, Promulgated *288 Decision will be entered under Rule 50. F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609397/ | SUSAN REICH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentReich v. CommissionerDocket No. 1262-79.United States Tax CourtT.C. Memo 1981-53; 1981 Tax Ct. Memo LEXIS 695; 41 T.C.M. (CCH) 841; T.C.M. (RIA) 81053; February 10, 1981. Richard L. Feller, for the petitioner. Norman A. Segal, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609398/ | W. Astor Kirk and Vivian M. Kirk, Petitioners v. Commissioner of Internal Revenue, RespondentKirk v. CommissionerDocket No. 6333-66United States Tax Court51 T.C. 66; 1968 U.S. Tax Ct. LEXIS 45; October 17, 1968, Filed *45 Decision will be entered under Rule 50. Petitioner was employed by the General Board of Christian... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609400/ | John W. Green and Regina R. Z. Green, Petitioners v. Commissioner of Internal Revenue, RespondentGreen v. CommissionerDocket No. 14722-79United States Tax Court78 T.C. 428; 1982 U.S. Tax Ct. LEXIS 124; 78 T.C. No. 30; March 17, 1982, Filed *124 Decision will be entered under Rule 155. Petitioner worked as an account e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609347/ | Pied Piper Shoe Company, Petitioner, v. Commissioner of Internal Revenue, RespondentPied Piper Shoe Co. v. CommissionerDocket No. 30731United States Tax Court28 T.C. 499; 1957 U.S. Tax Ct. LEXIS 176; May 28, 1957, Filed *176 Decision will be entered for the respondent. The petitioner has been a manufacturer of infants... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609348/ | ALVIN AND ALICE B. BUTCHKO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentButchko v. CommissionerDocket No. 3191-77.United States Tax CourtT.C. Memo 1978-209; 1978 Tax Ct. Memo LEXIS 306; 37 T.C.M. (CCH) 894; T.C.M. (RIA) 780209; June 7, 1978, Filed Richard H. Foster, for the petitioners. Lawrence G. Beck... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609351/ | JAKE Z. SCHRUM AND RUBY E. SCHRUM, DANNIE L. SCHRUM AND JEANETTE V. SCHRUM, AND DONALD L. MOORE AND JUDITH A. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *Schrum v. CommissionerDocket No. 4859-91United States Tax CourtT.C. Memo 1995-103; 1995 Tax Ct. Memo LEXIS 104; 69 T.C.M. (CCH) 2062; March 13... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609402/ | J. C. Hilton and Vera Hilton v. Commissioner.Hilton v. CommissionerDocket No. 150-68.United States Tax CourtT.C. Memo 1971-102; 1971 Tax Ct. Memo LEXIS 229; 30 T.C.M. (CCH) 444; T.C.M. (RIA) 71102; May 13, 1971, Filed Wentworth T. Durant, 3434 First Nat'l Bank Bldg., Dallas, Tex., and Frederick P. Durant, for the petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609403/ | Pepsi-Cola Bottling Company of Salina, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentPepsi-Cola Bottling Co. v. CommissionerDocket No. 6362-72United States Tax Court61 T.C. 564; 1974 U.S. Tax Ct. LEXIS 163; 61 T.C. No. 61; January 29, 1974, Filed *163 Decision will be entered under Rule 155. Sole exe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609408/ | BIGLER JOBE STOUFFER, II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStouffer v. CommissionerDocket Nos. 2434-81, 2435-81.United States Tax CourtT.C. Memo 1982-29; 1982 Tax Ct. Memo LEXIS 718; 43 T.C.M. (CCH) 341; T.C.M. (RIA) 82029; January 20, 1982. Wayne C. Wagner, for the petitioner. Patrick E. McGi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/88235/ | 77 U.S. 33 (1869)
10 Wall. 33
BATES
v.
EQUITABLE INSURANCE COMPANY
Supreme Court of United States.
*35 Mr. Goodrich, for the plaintiff in error.
Messrs. W.H. Potter and A.H. Brown, contra.
Mr. Justice MILLER delivered the opinion of the court.
One of the conditions of the policy was that if the property insured should... | 01-04-2023 | 04-28-2010 |
https://www.courtlistener.com/api/rest/v3/opinions/4609409/ | JOSE E. BELLO and ROSA C. BELLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBello v. CommissionerDocket No. 5127-71United States Tax CourtT.C. Memo 1974-174; 1974 Tax Ct. Memo LEXIS 148; 33 T.C.M. (CCH) 747; T.C.M. (RIA) 74174; June 26, 1974, Filed. Harold Chopp, for the petitioners. Paul R. Stanton, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/75656/ | 267 F.3d 1228 (11th Cir. 2001)
GERLING GLOBAL REINSURANCE CORPORATION OF AMERICA , d.b.a. GERLING GLOBAL REINSURANCE CORPORATION-U.S. BRANCH, , GERLING GLOBAL LIFE REINSURANCE COMPANY, etc., et al., Plaintiffs-Appellees ,v.TOM GALLAGHER, Defendant-Appellant .
No. 00-16542
UNITED STATES COURT OF APPEALS FOR THE ELEVEN... | 01-04-2023 | 04-26-2010 |
https://www.courtlistener.com/api/rest/v3/opinions/4609410/ | Ernest M. and Ruth S. Figley v. Commissioner.Ernest M. v. CommissionerDocket No. 34676.United States Tax Court1953 Tax Ct. Memo LEXIS 142; 12 T.C.M. (CCH) 944; T.C.M. (RIA) 53280; August 20, 1953*142 Certain deductions for contributions, medical, business, and other expenses determined. Ernest M. Figley, pro se. R. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609411/ | Simon Guggenheim, Deceased, Olga H. Guggenheim, Francis H. Brownell and Charles Earl, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentGuggenheim v. CommissionerDocket No. 110150United States Tax Court1 T.C. 845; 1943 U.S. Tax Ct. LEXIS 199; March 30, 1943, Promulgated *199 Decision will be entere... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609412/ | IRVING FISHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fisher v. CommissionerDocket No. 61622.United States Board of Tax Appeals30 B.T.A. 433; 1934 BTA LEXIS 1322; April 20, 1934, Promulgated *1322 1. A transaction purporting to be a sale of stock with an option to buy back held, under all the cir... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609413/ | BEN C. DOHERTY & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ben C. Doherty & Co. v. CommissionerDocket No. 10300.United States Board of Tax Appeals11 B.T.A. 812; 1928 BTA LEXIS 3720; April 24, 1928, Promulgated *3720 1. For the year 1920, petitioner is permitted at the close of the year to chang... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609415/ | Estate of William Douglas Chew, Jr., Carrie Cole Chew, Mother and Sole Heir, Petitioner, v. Commissioner of Internal Revenue, RespondentChew v. CommissionerDocket No. 2531United States Tax Court3 T.C. 940; 1944 U.S. Tax Ct. LEXIS 110; June 2, 1944, Promulgated *110 Decision will be entered for the respondent. Decedent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609417/ | PATRICIA M. MORA, F.K.A. PATRICIA RASPBERRY, Petitioner, AND LYNN RASPBERRY, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, RespondentMora v. Comm'rNo. 6154-00United States Tax Court117 T.C. 279; 2001 U.S. Tax Ct. LEXIS 54; 117 T.C. No. 23; December 17, 2001, Filed *54 Petitioner was not entitled to relief from joint... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609418/ | Medford J. Campbell, Sr. v. Commissioner.Campbell v. CommissionerDocket No. 52741.United States Tax CourtT.C. Memo 1955-102; 1955 Tax Ct. Memo LEXIS 236; 14 T.C.M. (CCH) 342; T.C.M. (RIA) 55102; April 25, 1955*236 Medford J. Campbell, Sr., 1828 Ashland Avenue, Baltimore, Md., pro se. A. Russell Beazley, Jr., Esq., for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609419/ | HARRY RICHMAN AND ROSE RICHMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRichman v. CommissionerDocket No. 17360-91United States Tax CourtT.C. Memo 1993-32; 1993 Tax Ct. Memo LEXIS 27; 65 T.C.M. (CCH) 1808; January 28, 1993, Filed *27 An order denying petitioners' motion for summary judgment will be ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609420/ | LEONHARD WODTKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWODTKE v. COMMISSIONERDocket No. 3754-77.United States Tax CourtT.C. Memo 1978-460; 1978 Tax Ct. Memo LEXIS 55; 37 T.C.M. (CCH) 1847-77; November 16, 1978, Filed Leonhard Wodtke, pro se. Leonard A. Hammes, for the respondent SCOTTMEMORANDUM OPI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609423/ | PETER J. AND MARY L. MENARDI, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentMenardi v. CommissionerDocket Nos. 16439-88, 28965-89, 15658-90United States Tax CourtT.C. Memo 1992-57; 1992 Tax Ct. Memo LEXIS 62; 63 T.C.M. (CCH) 1954; T.C.M. (RIA) 92057; January 30, 1992, Filed *62 Decision will be entered u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609424/ | Estate of Robert Haverty, Deceased, Idelle M. Haverty, Executrix v. Commissioner.Estate of Robert Haverty v. CommissionerDocket Nos. 33832, 34463.United States Tax Court1953 Tax Ct. Memo LEXIS 62; 12 T.C.M. (CCH) 1295; T.C.M. (RIA) 53359; November 12, 1953P. K. Seidman, Esq., Farnsworth Building, Memphis, Tenn., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609427/ | RICHARD J. ABOOD AND JENNIFER L. ABOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAbood v. CommissionerDocket No. 7735-89United States Tax CourtT.C. Memo 1990-453; 1990 Tax Ct. Memo LEXIS 497; 60 T.C.M. (CCH) 584; T.C.M. (RIA) 90453; August 22, 1990, Filed *497 Decision will be entered for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609428/ | J. L. HARRIS, EUGENE S. KAHN, ISADORE KLEIN, AND MRS. A. SICKLES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Harris v. Commissioner (A)Docket No. 10430.United States Board of Tax Appeals14 B.T.A. 1259; 1929 BTA LEXIS 2970; January 14, 1929, Promulgated *2970 1. The distribution of corporate assets t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609453/ | Herbert Burwig and Gertrude Burwig v. Commissioner.Burwig v. CommissionerDocket No. 37227.United States Tax Court1953 Tax Ct. Memo LEXIS 82; 12 T.C.M. (CCH) 1197; T.C.M. (RIA) 53339; October 27, 1953*82 Petitioners, under the facts disclosed, held to be entitled to deduct in 1948 the depreciated cost, less one dollar,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609454/ | ENNIS-BROWN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ennis-Brown Co. v. CommissionerDocket No. 8471.United States Board of Tax Appeals10 B.T.A. 1248; 1928 BTA LEXIS 3928; March 8, 1928, Promulgated *3928 1. DEDUCTION FOR BAD DEBT. - Held, that the facts establish the debt charged off by petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4334192/ | EARL R. AND MARY A. PALMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPALMER v. COMMISSIONERNo. 3233-01SUnited States Tax CourtT.C. Summary Opinion 2003-5; 2003 Tax Ct. Summary LEXIS 3; January 14, 2003, Filed *3 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRE... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4609455/ | Estate of August Diel, Deceased, August Diel, Jr., Henry Diel and Daniel Diel, Executors v. Commissioner.Estate of Diel v. CommissionerDocket No. 111628.United States Tax Court1943 Tax Ct. Memo LEXIS 319; 2 T.C.M. (CCH) 16; T.C.M. (RIA) 43214; May 5, 1943*319 Howard Berkeley Thomas, Esq., Brix Bldg., Fresno, Calif., f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609457/ | ERIC E. CHANDLER and PEGGY K. De VRIES, f.k.a. PEGGY K. CHANDLER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Chandler v. Comm'rDocket No. 11831-84United States Tax Court2013 U.S. Tax Ct. LEXIS 50; March 26, 2013, EnteredChandler v. Commissioner, T.C. Memo 1991-425">T.C. Memo 1991-425, 1991 Tax Ct. Mem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4339449/ | JORGE MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMartinez v. Comm'rDocket No. 11984-11United States Tax CourtT.C. Memo 2012-356; 2012 Tax Ct. Memo LEXIS 357; 104 T.C.M. (CCH) 822; December 20, 2012, Filed*357 Decision will be entered for respondent for the deficiency and for petitioner for the ... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4609458/ | J. G. Blackman v. Commissioner.J. G. Blackman v. CommissionerDocket No. 16103.United States Tax Court1948 Tax Ct. Memo LEXIS 93; 7 T.C.M. (CCH) 661; T.C.M. (RIA) 48180; September 15, 1948John D. Kelley, Esq., Gulf Bldg., Houston, Tex., for the petitioner. John P. Higgins, Esq., for the respondent. MURDOCK Memorandum O... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609459/ | W. M. STEPHENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStephens v. CommissionerDocket No. 4102-76.United States Tax CourtT.C. Memo 1980-131; 1980 Tax Ct. Memo LEXIS 459; 40 T.C.M. (CCH) 220; T.C.M. (RIA) 80131; April 21, 1980, Filed W. M. Stephens, pro se. Douglas R. Fortney, for the respondent. GO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609460/ | Joe Balestrieri & Co. v. Commissioner.Joe Balestrieri & Co. v. CommissionerDocket No. 12834.United States Tax Court1948 Tax Ct. Memo LEXIS 124; 7 T.C.M. (CCH) 553; T.C.M. (RIA) 48145; August 2, 1948Louis Janin, Esq., for the petitioner. C. W. Nyquist, Esq., for the respondent. KERN Memorandum Findings of Fact and Opin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609461/ | HENRY F. GRINALDS AND THELMA GRINALDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrinalds v. CommissionerDocket No. 30624-91United States Tax CourtT.C. Memo 1993-66; 1993 Tax Ct. Memo LEXIS 66; 65 T.C.M. (CCH) 1971; February 25, 1993, Filed *66 Decision will be entered under Rule 155. Henry F. Grinal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609462/ | William Porter v. Commissioner.Porter v. CommissionerDocket Nos. 2158-67, 2159-67.United States Tax CourtT.C. Memo 1968-286; 1968 Tax Ct. Memo LEXIS 14; 27 T.C.M. (CCH) 1529; T.C.M. (RIA) 68286; December 12, 1968, Filed William Porter, pro se, 3212-A Liberty Rd., Hill Air Force Base, Utah. John Gigounas, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609463/ | Joe Marion Gaines and Martha W. Gaines v. Commissioner.Gaines v. CommissionerDocket No. 703-69 SC.United States Tax CourtT.C. Memo 1970-254; 1970 Tax Ct. Memo LEXIS 105; 29 T.C.M. (CCH) 1134; T.C.M. (RIA) 70254; September 1, 1970, Filed *105 Joe Marion Gaines and Martha W. Gaines, pro se, 232-B Kinsey Ct., N.E., Atlan... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609464/ | CLAYTON E. DEVOE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDe Voe v. CommissionerDocket No. 29360-82.United States Tax CourtT.C. Memo 1986-477; 1986 Tax Ct. Memo LEXIS 133; 52 T.C.M. (CCH) 641; T.C.M. (RIA) 86477; September 24, 1986. J. Robert Riley, for the petitioner. R. Alan Lockyear, for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609467/ | JEROME W. PRESTON AND SHARON L. PRESTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPreston v. CommissionerDocket Nos. 2190-78, 10323-78, 16931-80, 1194-82.United States Tax CourtT.C. Memo 1983-705; 1983 Tax Ct. Memo LEXIS 77; 47 T.C.M. (CCH) 417; T.C.M. (RIA) 83705; November 29, 1983. Joseph Weigel, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609468/ | STEVEN HOFFENBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHoffenberg v. CommissionerDocket No. 31549-87United States Tax CourtT.C. Memo 1989-676; 1989 Tax Ct. Memo LEXIS 676; 58 T.C.M. (CCH) 1038; T.C.M. (RIA) 89676; December 27, 1989*676 On the date the notice of deficiency was mailed P's "last kno... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609469/ | Estate of Helen Moore Quirk, Akeley P. Quirk, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Quirk v. CommissionerDocket No. 8428-72United States Tax Court61 T.C. 95; 1973 U.S. Tax Ct. LEXIS 34; 61 T.C. No. 11; October 25, 1973, Filed *34 Petitioner's motion for application of Rule 18(a)... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609470/ | COHN GOLDWATER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cohn Goldwater Co. v. CommissionerDocket No. 8213.United States Board of Tax Appeals15 B.T.A. 970; 1929 BTA LEXIS 2757; March 20, 1929, Promulgated *2757 Petitioner held not entitled to special assessment. John C. Ristine, Esq., and F. O.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609472/ | RANDALL AND BETTY BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket No. 26778-91United States Tax CourtT.C. Memo 1993-263; 1993 Tax Ct. Memo LEXIS 265; 65 T.C.M. (CCH) 2960; June 15, 1993, Filed *265 Decision will be entered under Rule 155. For pro se: Randall Brown. For re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609474/ | MARK R. GIDUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGidus v. CommissionerDocket No. 24500-83.United States Tax CourtT.C. Memo 1987-342; 1987 Tax Ct. Memo LEXIS 342; 53 T.C.M. (CCH) 1328; T.C.M. (RIA) 87342; July 13, 1987Richard A. Crisonino, for the petitioner. Theresa E. Mitchell, for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609478/ | Mary Duerr, Petitioner, v. Commissioner of Internal Revenue, RespondentDuerr v. CommissionerDocket No. 60960United States Tax Court30 T.C. 944; 1958 U.S. Tax Ct. LEXIS 119; July 30, 1958, Filed *119 Decision will be entered for the respondent. 1. Securities payable only out of income being more like preferred stock th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609479/ | Napier Furniture Co., Inc., et al. * v. Commissioner. Napier Furniture Co. v. CommissionerDocket Nos. 88904-88906, 89414, 89415. .United States Tax CourtT.C. Memo 1963-124; 1963 Tax Ct. Memo LEXIS 220; 22 T.C.M. (CCH) 575; T.C.M. (RIA) 63124; May 2, 1963Merle H. Miller, Esq., 10th Floor, 111 Monument Circle, Indianapol... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609482/ | Viber Company v. Commissioner.Viber Co. v. CommissionerDocket No. 749.United States Tax Court1944 Tax Ct. Memo LEXIS 84; 3 T.C.M. (CCH) 1066; October 11, 1944*84 Louis Lombardi, Esq., 510 W. Sixth St., Los Angeles, Calif., for the petitioner. Byron M. Coon, Esq., for the respondent. HILL Memorandum Findings of Fact a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609483/ | APPEAL OF HUNTINGTON & GUERRY, INC.Huntington & Guerry, Inc. v. CommissionerDocket No. 3948.United States Board of Tax Appeals3 B.T.A. 1355; 1926 BTA LEXIS 2419; April 20, 1926, Decided Submitted March 4, 1926. *2419 Franklin C. Parks, Esq., for the taxpayer. J. Arthur Adams, Esq., for the Commissioner. *1355 Befor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609484/ | Leo C. Cockrell and Carol P. Cockrell, Petitioners, v. Commissioner of Internal Revenue, RespondentCockrell v. CommissionerDocket No. 91167United States Tax Court38 T.C. 470; 1962 U.S. Tax Ct. LEXIS 115; June 28, 1962, Filed *115 Decision will be entered for the respondent. Petitioner, an engineer with McDonnell Aircr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609485/ | LAURENCE A. AND JANET C. DUAINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDuaine v. CommissionerDocket No. 12330-82.United States Tax CourtT.C. Memo 1985-39; 1985 Tax Ct. Memo LEXIS 592; 49 T.C.M. (CCH) 588; T.C.M. (RIA) 85039; January 24, 1985Steven R. Wolfson and Joy C. Al-Sofi, for the petitioners.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609486/ | Linda M. Liberi Toner, Petitioner v. Commissioner of Internal Revenue, RespondentToner v. CommissionerDocket No. 555-76United States Tax Court71 T.C. 772; 1979 U.S. Tax Ct. LEXIS 176; February 12, 1979, Filed *176 Decision will be entered for the respondent. P was a teacher in a Catholic elementary school in 1973. Th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609487/ | Kent Manufacturing Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentKent Mfg. Corp. v. CommissionerDocket No. 73611United States Tax Court33 T.C. 930; 1960 U.S. Tax Ct. LEXIS 203; February 18, 1960, Filed *203 Decision will be entered for the respondent. Held, that the phrase "sale or exchange" ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609489/ | LEE ALEXANDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlexander v. CommissionerDocket Nos. 17429-88, 17431-88United States Tax CourtT.C. Memo 1990-315; 1990 Tax Ct. Memo LEXIS 333; 59 T.C.M. (CCH) 976; T.C.M. (RIA) 90315; June 25, 1990, Filed *333 An order and decision will be entered for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609490/ | PETER AND MARY PIETANZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPietanza v. CommissionerDocket No. 29531-87United States Tax CourtT.C. Memo 1990-524; 1990 Tax Ct. Memo LEXIS 577; 60 T.C.M. (CCH) 948; T.C.M. (RIA) 90524; October 2, 1990, Filed Respondent's motions to revise and vacate will be denied.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609492/ | WILLIAM T. BIVIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bivin v. CommissionerDocket No. 39025.United States Board of Tax Appeals21 B.T.A. 1051; 1930 BTA LEXIS 1755; December 31, 1930, Promulgated *1755 1. Deduction for loss resulting from sale of residence at sheriff's sale disallowed. 2. Wher... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609494/ | MARCUS FRIEDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LEONARD P. FRIEDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Frieder v. CommissionerDocket Nos. 46685, 46738.United States Board of Tax Appeals27 B.T.A. 1239; 1933 BTA LEXIS 1220; April 26, 1933, Promulgated *1220 Where th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609495/ | Estate of Fred T. Murphy, Deceased, Detroit Trust Company and Edward S. Reid, Jr., Executors, and Mary E. Murphy, Surviving Wife, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentMurphy v. CommissionerDocket Nos. 37135, 37136, 37137, 37138, 37139, 37140, 37141United States Tax Court22 T.C. 242; 195... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609496/ | HENRY H. RENARD AND RUTH RENARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRenard v. CommissionerDocket No. 2650-69United States Tax CourtT.C. Memo 1972-244; 1972 Tax Ct. Memo LEXIS 13; 31 T.C.M. (CCH) 1210; T.C.M. (RIA) 72244; December 11, 1972, Filed *13 Petitioner and Sidney B. Bette were the two e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609497/ | HOWARD F. BURNS, EXECUTOR OF THE ESTATE OF EMMA PAIGE EELLS NEWBERRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burns v. CommissionerDocket No. 42515.United States Board of Tax Appeals28 B.T.A. 28; 1933 BTA LEXIS 1194; May 5, 1933, Promulgated *1194 The decedent as a stockholder of the Sandusky Cemen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609450/ | WALTER R. STROHMAIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStrohmaier v. CommissionerNo. 13353-97United States Tax Court113 T.C. 106; 1999 U.S. Tax Ct. LEXIS 31; 113 T.C. No. 5; August 3, 1999, Filed 1999 U.S. Tax Ct. LEXIS 31">*31 Decision will be entered for respondent. P was an independent age... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609451/ | W. T. Moore and Mary C. Moore, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent. Sam G. Moore, Petitioner, v. Commissioner of Internal Revenue, Respondent. Vida G. Moore, Petitioner, v. Commissioner of Internal Revenue, RespondentMoore v. CommissionerDocket Nos. 39495, 39496, 39497United... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609452/ | Estate of John H. Capehart, a Minor, H. Earl Capehart, Jr., Co-guardian, et al. 1 v. Commissioner. Estate of Capehart v. CommissionerDocket Nos. 1898-67 - 1901-67.United States Tax CourtT.C. Memo 1968-204; 1968 Tax Ct. Memo LEXIS 95; 27 T.C.M. 998; T.C.M. (RIA) 68204; September 17, 1968. Filed Robert E. Jhnson, Union B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609499/ | ESTATE OF ELIZABETH MOESCH, Public Administrator, County of New York, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Moesch v. CommissionerDocket No. 1096-73.United States Tax CourtT.C. Memo 1974-275; 1974 Tax Ct. Memo LEXIS 44; 33 T.C.M. (CCH) 1271; T.C.M. (RIA) 740275; October 22, 1974, Filed. J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609500/ | Conlee Construction Company, Petitioner v. Commissioner of Internal Revenue, RespondentConlee Constr. Co. v. CommissionerDocket No. 1278-67United States Tax Court54 T.C. 402; 1970 U.S. Tax Ct. LEXIS 198; March 3, 1970, Filed *198 The motion is denied. Motion is made to dismiss petitioner's petition in this Court under... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609501/ | L. B. Hartz v. Commissioner.Hartz v. CommissionerDocket No. 9344.United States Tax Court1947 Tax Ct. Memo LEXIS 229; 6 T.C.M. (CCH) 465; T.C.M. (RIA) 47121; April 28, 1947*229 Donald B. Smith, Esq., and I. E. Krawetz, Esq., for the petitioner. Edward C. Adams, Esq., for the respondent. DISNEYMemorandum Findings of Fa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653725/ | 01/22/2021
IN THE COURT OF APPEALS OF TENNESSEE
AT JACKSON
October 7, 2020 Session
IN RE CONSERVATORSHIP OF MARY ANN TAPP
Appeal from the Chancery Court for Fayette County
No. 16848 Willia... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4609502/ | CHARLES E. GRACE, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGRACE v. COMMISSIONERDocket No. 4362-75United States Tax CourtT.C. Memo 1977-390; 1977 Tax Ct. Memo LEXIS 52; 36 T.C.M. (CCH) 1583; T.C.M. (RIA) 770390; November 9, 1977, Filed Charles E. Grace, Sr., pro se. Jack E. Prestrud, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609503/ | Estate of Arthur J. Brandt, Deceased, Glenn C. Gillespie and Lucile M. Brandt, Executors, et al. 1 v. Commissioner. Estate of Arthur J. Brandt v. CommissionerDocket Nos. 17440, 19800, 19801, 19802, 19803, 19804, and 19805.United States Tax Court1949 Tax Ct. Memo LEXIS 89; 8 T.C.M. (CCH) 820; T.C.M. (RIA) 49226; August ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/75221/ | [PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FILED
FOR THE ELEVENTH CIRCUIT U.S. COURT OF APPEALS
_______________________ ELEVENTH CIRCUIT
... | 01-04-2023 | 04-26-2010 |
https://www.courtlistener.com/api/rest/v3/opinions/4609505/ | COURTNEY L. and PERCILLA M. RUSSO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOSEPH P. LICCIARDI, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRusso v. CommissionerDocket Nos. 24781-81, 5017-82.United States Tax CourtT.C. Memo 1983-324; 1983 Tax Ct. Memo LEXIS 465; 46 T.C.M. (CCH) 3... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609506/ | LONDON-BUTTE GOLD MINES COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.London-Butte Gold Mines Co. v. CommissionerDocket No. 95858.United States Board of Tax Appeals41 B.T.A. 852; 1940 BTA LEXIS 1134; April 16, 1940, Promulgated *1134 Petitioner sold ore to two smelters in 1933 and 1934, when in ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609508/ | GARY AND MICHELLE GOODNIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGoodnight v. CommissionerDocket No. 35601-83.United States Tax CourtT.C. Memo 1987-604; 1987 Tax Ct. Memo LEXIS 603; 54 T.C.M. (CCH) 1272; T.C.M. (RIA) 87604; December 8, 1987; As amended December 9, 1987; As amended December 10, 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609509/ | John C. Grant and Louise B. Grant v. Commissioner.Grant v. CommissionerDocket No. 62989.United States Tax CourtT.C. Memo 1959-137; 1959 Tax Ct. Memo LEXIS 108; 18 T.C.M. (CCH) 601; T.C.M. (RIA) 59137; June 30, 1959*108 Held: 1. In the return for 1950 and for 1951 petitioners omitted from gross income an amount of incl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609510/ | Lehn & Fink Products Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentLehn & Fink Products Corp. v. CommissionerDocket Nos. 3742, 5420United States Tax Court7 T.C. 287; 1946 U.S. Tax Ct. LEXIS 136; June 28, 1946, Promulgated *136 Decision will be entered under Rule 50. 1. X corporation owned all... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609511/ | JACK W. AND JANET S. KING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKing v. CommissionerDocket No. 12609-87.United States Tax CourtT.C. Memo 1988-26; 1988 Tax Ct. Memo LEXIS 26; 54 T.C.M. (CCH) 1594; T.C.M. (RIA) 88026; January 25, 1988. Richard D'Estrada, for the respondent. FAYMEMORANDUM OPINION F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609514/ | DAVID L. AND HARRIET S. BUCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBuck v. CommissionerDocket Nos. 1954-76, 10339-77.United States Tax CourtT.C. Memo 1978-324; 1978 Tax Ct. Memo LEXIS 193; 37 T.C.M. (CCH) 1342; T.C.M. (RIA) 78324; August 16, 1978, Filed Robert M. Tyle, for the petitioners. George... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609515/ | Henry Watterson Hotel Company, Petitioner, v. Commissioner of Internal Revenue, RespondentHenry Watterson Hotel Co. v. CommissionerDocket No. 19926United States Tax Court15 T.C. 902; 1950 U.S. Tax Ct. LEXIS 16; December 19, 1950, Promulgated *16 Decision will be entered for the respondent. Upon an audit of petitioner'... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609516/ | BILLY B. CULLEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCullen v. CommissionerDocket No. 14690-90United States Tax CourtT.C. Memo 1992-516; 1992 Tax Ct. Memo LEXIS 551; 64 T.C.M. (CCH) 673; September 8, 1992, Filed *551 Decision will be entered for respondent. For Billy B. Cullen, pro se. For Respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609517/ | PROMPT FOODS CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; PRESTO FOODS CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPrompt Foods Corp. v. CommissionerDocket Nos. 1085-82; 1086-82.United States Tax CourtT.C. Memo 1988-337; 1988 Tax Ct. Memo LEXIS 367; 55 T.C.M. (CCH)... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609519/ | CLARENCE WILLIAMS and SAMARIA WILLIAMS, Petitioners v COMMISSIONER OF INTERNAL REVENUE, RespondentWilliams v. CommissionerDocket No. 17159-81United States Tax CourtT.C. Memo 1990-266; 1990 Tax Ct. Memo LEXIS 285; 59 T.C.M. (CCH) 731; T.C.M. (RIA) 90266; May 30, 1990, Filed *285 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609520/ | J. HAMPTON HOULT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARTIN J. DREGGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hoult v. CommissionerDocket Nos. 45782, 45783.United States Board of Tax Appeals24 B.T.A. 79; 1931 BTA LEXIS 1700; September 21, 1931, Promulgated *1700 During t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609522/ | Thurman R. Lamb v. Commissioner.Lamb v. CommissionerDocket No. 31577.United States Tax Court1954 Tax Ct. Memo LEXIS 310; 13 T.C.M. (CCH) 111; T.C.M. (RIA) 54042; February 5, 1954*310 Lester I. Bowman, Esq., Union Trust Building, Petersburg, Va., and Louis Lee Guy, Esq., for the petitioner. E. M. Woolf, Esq., for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609523/ | BASTROP MERCANTILE CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bastrop Mercantile Co. v. CommissionerDocket No. 8124.United States Board of Tax Appeals7 B.T.A. 529; 1927 BTA LEXIS 3161; June 24, 1927, Promulgated *3161 After the period of limitations for assessing tax has expired, such tax m... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609525/ | American Can Company, Petitioner, v. Commissioner of Internal Revenue, RespondentAmerican Can Co. v. CommissionerDocket No. 69174United States Tax Court37 T.C. 198; 1961 U.S. Tax Ct. LEXIS 35; November 16, 1961, Filed *35 Decision will be entered under Rule 50. 1. Petitioner formerly leased, but refused to sell, the c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609526/ | ESTATE OF E. A. WICKHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. B. P. WICKHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wickham v. CommissionerDocket Nos. 29501, 29502.United States Board of Tax Appeals22 B.T.A. 1393; 1931 BTA LEXIS 1945; April 30, 1931, Promulgated *1945 1. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653722/ | [Cite as State v. Benge, 2021-Ohio-152.]
IN THE COURT OF APPEALS OF OHIO
FOURTH APPELLATE DISTRICT
ADAMS COUNTY
STATE OF OHIO, :
Plaintiff-Appellee, ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653723/ | [Cite as Jenkins v. Jenkins, 2021-Ohio-153.]
IN THE COURT OF APPEALS OF OHIO
FOURTH APPELLATE DISTRICT
HIGHLAND COUNTY
JENNIFER JENKINS, :
Plaintiff-Appellant/
Cro... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653726/ | 01/22/2021
IN THE COURT OF APPEALS OF TENNESSEE
AT NASHVILLE
Assigned on Briefs January 4, 2021
DARLA JO ADAMS AUDIRSCH v. GRIFFIN LYNN AUDIRSCH
Appeal from the Chancery Court for Moore County
No.... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4609555/ | Allen Schiffman, Petitioner v. Commissioner of Internal Revenue, RespondentSchiffman v. CommissionerDocket No. 5992-65United States Tax Court47 T.C. 537; 1967 U.S. Tax Ct. LEXIS 141; February 28, 1967, Filed *141 Decision will be entered under Rule 50. Petitioner, a general insurance agent, gave either a discount or r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2568957/ | 94 F.Supp.2d 1277 (2000)
Danny CREWS, Plaintiff,
v.
FIRST CORRECTIONS CORPORATION, et al., Defendants.
No. CA 99-0440-MJ-C.
United States District Court, S.D. Alabama, Northern Division.
April 10, 2000.
*1278 Yancey N. Burnett, Mobile, AL, for Plaintiff.
Leslie M. Allen, Balch & Bingham, Montgomery, AL, Warren David Ha... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4609556/ | Butter-nut Baking Company, Petitioner, v. Commissioner of Internal Revenue, RespondentButter-Nut Baking Co. v. CommissionerDocket No. 1381United States Tax Court3 T.C. 423; 1944 U.S. Tax Ct. LEXIS 171; March 8, 1944, Promulgated *171 Decision will be entered under Rule 50. The petitioner in 1938 realized gain from ins... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609558/ | CHARLOTTE'S OFFICE BOUTIQUE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCharlotte's Office Boutique, Inc. v. Comm'rNo. 5077-01 United States Tax Court121 T.C. 89; 2003 U.S. Tax Ct. LEXIS 25; 121 T.C. No. 6; Unemployment Ins. Rep. (CCH) P17,138; August 4, 2003, Filed *25 Respondent's motion to dism... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609560/ | Dominick Calderazzo and Lucille Calderazzo v. Commissioner.Calderazzo v. CommissionerDocket No. 1985-65.United States Tax CourtT.C. Memo 1967-25; 1967 Tax Ct. Memo LEXIS 236; 26 T.C.M. (CCH) 140; T.C.M. (RIA) 67025; February 13, 1967*236 1. The amount of charitable contributions deductible under section 170(a)(1), I.R... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609561/ | Estate of George H. Lowe, Sr., Samuel H. Wragg, Administrator with the Will Annexed v. Commissioner.Estate of Lowe v. CommissionerDocket No. 109893.United States Tax Court1943 Tax Ct. Memo LEXIS 468; 1 T.C.M. (CCH) 541; T.C.M. (RIA) 43061; February 4, 1943*468 Payments made by the administrator of decedent's estate in... | 01-04-2023 | 11-20-2020 |
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