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https://www.courtlistener.com/api/rest/v3/opinions/4609563/ | BUTTE BREWING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Butte Brewing Co. v. CommissionerDocket No. 4614.United States Board of Tax Appeals11 B.T.A. 884; 1928 BTA LEXIS 3692; April 30, 1928, Promulgated *3692 Where on account of prohibition laws, a brewery is forced to abandon the making of beer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609564/ | Uptegrove Lumber Company v. Commissioner.Uptegrove Lumber Co. v. CommissionerDocket No. 28466.United States Tax Court1952 Tax Ct. Memo LEXIS 134; 11 T.C.M. (CCH) 765; T.C.M. (RIA) 52229; July 16, 1952*134 Held, the overstatement of cost of goods sold and consequent understatement of gross income on a corporate return ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609565/ | FLUSHING NURSERIES COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Flushing Nurseries Co. v. CommissionerDocket No. 42464.United States Board of Tax Appeals25 B.T.A. 938; 1932 BTA LEXIS 1455; March 21, 1932, Promulgated *1455 Petitioner in 1926 acquired all the stock of two other corporation... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609566/ | S. L. MEYER, EXECUTOR FOR THE ESTATE OF H. T. MEYER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Meyer v. CommissionerDocket No. 25788.United States Board of Tax Appeals23 B.T.A. 1201; 1931 BTA LEXIS 1754; July 17, 1931, Promulgated *1754 Held that the fair market value of the stock involved i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609569/ | Don L. Corum v. Commissioner. Estate of Patria P. Corum and Don L. Corum v. Commissioner.Corum v. CommissionerDocket Nos. 55474, 55475.United States Tax CourtT.C. Memo 1957-111; 1957 Tax Ct. Memo LEXIS 129; 16 T.C.M. (CCH) 459; T.C.M. (RIA) 57111; June 28, 1957*129 Petitioner, a used car dealer, engaged in gambling ac... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471751/ | In the United States Court of Federal Claims
BID PROTEST
Nos. 19-1268C & 19-1417C
Filed Under Seal: December 13, 2019*
Reissued: January 10, 2020
... | 01-04-2023 | 01-13-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471756/ | ***********************************************
The “officially released” date that appears near the be-
ginning of each opinion is the date the opinion will be pub-
lished in the Connecticut Law Journal or the date it was
released as a slip opinion. The operative date for the be-
ginning of all time periods for fi... | 01-04-2023 | 01-13-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609570/ | RIALTO MINING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rialto Mining Corp. v. CommissionerDocket Nos. 48692, 56877.United States Board of Tax Appeals25 B.T.A. 980; 1932 BTA LEXIS 1441; March 25, 1932, Promulgated *1441 1. Where a corporation acquired the assets of a predecessor organiz... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609571/ | Estate of William M. Hager, Deceased, Anna E. Hager and Janet Hager MacAllister, Executors v. Commissioner.Estate of William M. Hager v. CommissionerDocket No. 6871.United States Tax Court1946 Tax Ct. Memo LEXIS 38; 5 T.C.M. (CCH) 972; T.C.M. (RIA) 46266; November 13, 1946Guy W. Gordon, Esq., 11 Park Place, New York, N... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609573/ | J. Fred Engler v. Commissioner. Lenore S. Engler v. Commissioner.Engler v. CommissionerDocket Nos. 26657 and 26658.United States Tax Court1952 Tax Ct. Memo LEXIS 349; 11 T.C.M. (CCH) 40; T.C.M. (RIA) 52011; January 21, 1952*349 Wentworth T. Durant, Esq., and S. L. Mayo, Esq., 625 Republic Bk. Bldg., Dallas, Tex., for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609574/ | RANDALL K. GROSSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrosse v. CommissionerDocket No. 34872-84.United States Tax CourtT.C. Memo 1986-18; 1986 Tax Ct. Memo LEXIS 590; 51 T.C.M. (CCH) 282; T.C.M. (RIA) 86018; January 14, 1986. Randall K. Grosse, pro se. Ronald T. Jordan, for the respondent. HAMB... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609575/ | S. NAITOVE & CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.S. Naitove & Co. v. CommissionerDocket No. 8186.United States Board of Tax Appeals8 B.T.A. 589; 1927 BTA LEXIS 2845; October 7, 1927, Promulgated *2845 Where a corporation, keeping its books on the accrual basis, entered into an agreem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609577/ | PIDGEON-THOMAS IRON COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pidgeon-Thomas Iron Co. v. CommissionerDocket No. 46093.United States Board of Tax Appeals27 B.T.A. 642; 1933 BTA LEXIS 1341; January 31, 1933, Promulgated *1341 When a corporation that has just acquired all the stock of its prede... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609533/ | Estate of George W. Dichtel, Deceased, Rozanne Pera, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentDichtel v. CommissionerDocket No. 63799United States Tax Court30 T.C. 1258; 1958 U.S. Tax Ct. LEXIS 84; September 26, 1958, Filed *84 Decision will be entered for the respondent. 1. Prior to his d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609534/ | Richard M. Drachman, Petitioner, v. Commissioner of Internal Revenue, Respondent. Fanchon Drachman, Petitioner, v. Commissioner of Internal Revenue, Respondent. Eda Q. Drachman, Petitioner, v. Commissioner of Internal Revenue, RespondentDrachman v. CommissionerDocket Nos. 32975, 32976, 32977United States Tax Court23 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609535/ | DECATUR WATER SUPPLY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Decatur Water Supply Co. v. CommissionerDocket Nos. 68149, 72706.United States Board of Tax Appeals34 B.T.A. 290; 1936 BTA LEXIS 715; April 9, 1936, Promulgated *715 A private corporation, chartered under an act authorizing incor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609536/ | JOAN E. PRATER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RONALD R. PRATER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPrater v. CommissionerDocket Nos. 22489-89, 10956-90United States Tax CourtT.C. Memo 1993-273; 1993 Tax Ct. Memo LEXIS 275; 65 T.C.M. (CCH) 2989; June 23, 1993, Filed *... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609538/ | UNITED STATES TRUST COMPANY OF NEW YORK AND CLARENCE C. PELL AS TRUSTEES UNDER DEED OF KATHERINE L. K. PELL FOR THE BENEFIT OF HERBERT C. PELL, JR., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. UNITED STATES TRUST COMPANY OF NEW YORK AND HERBERT C. PELL, JR., AS TRUSTEES UNDER DEED OF KATHERINE L. K. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609539/ | Estate of Perry A. Yeast, Deceased, John Flath, Executor v. Commissioner. Perry A. Yeast, Jr. v. Commissioner.Estate of Perry A. Yeast v. CommissionerDocket Nos. 8912, 8913.United States Tax Court1947 Tax Ct. Memo LEXIS 35; 6 T.C.M. (CCH) 1215; T.C.M. (RIA) 47307; November 18, 1947*35 In 1937, decedent, Perry A. Yeast... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609540/ | MARVIN LIEBER AND PATRICIA LIEBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JAY FREED AND MICHELLE FREED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLieber v. CommissionerDocket Nos. 398-91, 17980-91United States Tax CourtT.C. Memo 1993-424; 1993 Tax Ct. Memo LEXIS 435; 66 T.C.M. (CC... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609541/ | GEORGE H. BALDWIN AND DAVID D. IRWIN, EXECUTORS, ESTATE OF GEORGE J. BALDWIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Baldwin v. CommissionerDocket No. 19144.United States Board of Tax Appeals14 B.T.A. 506; 1928 BTA LEXIS 2964; November 30, 1928, Promulgated *2964 The deficiency for 1921 is not ba... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609542/ | SOL FINKELMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFinkelman v. CommissionerDocket Nos. 7581-86, 34999-86.1United States Tax CourtT.C. Memo 1989-72; 1989 Tax Ct. Memo LEXIS 72; 56 T.C.M. (CCH) 1269; T.C.M. (RIA) 89072; February 16, 1989. Marvin J. Garbis and L. Paige Marvel, for the petitioner. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609543/ | DAVID H. BARAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaral v. CommissionerDocket No. 7912-76.United States Tax CourtT.C. Memo 1978-383; 1978 Tax Ct. Memo LEXIS 129; 37 T.C.M. (CCH) 1569; T.C.M. (RIA) 78383; September 26, 1978, Filed David H. Baral, pro se. Marguerite F. Gramza, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609544/ | ALVIN HENRY GONINEN, JR., and JUNE E. GONINEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGoninen v. CommissionerDocket No. 10632-81.United States Tax CourtT.C. Memo 1983-769; 1983 Tax Ct. Memo LEXIS 16; 47 T.C.M. (CCH) 737; T.C.M. (RIA) 83769; December 22, 1983. *16 H and W were divorced in 1975 afte... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609545/ | APPEAL OF BENJAMIN T. BRITT.Britt v. CommissionerDocket No. 1905.United States Board of Tax Appeals2 B.T.A. 53; 1925 BTA LEXIS 2565; June 12, 1925, Decided Submitted April 23, 1925. *2565 Losses on sales of securities allowed. George J. Edwards, Jr., Esq., for the taxpayer. Edward C. Lake, Esq., for the Commissione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609546/ | Norfolk Southern Corporation and Affiliated Companies, Petitioners v. Commissioner of Internal Revenue, Respondent *Norfolk Southern Corp. v. CommissionerDocket Nos. 19305-91, 19306-91United States Tax Court104 T.C. 417; 1995 U.S. Tax Ct. LEXIS 21; 104 T.C. No. 21; April 6, 1995, Filed *21 An order granting in part an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609547/ | WILTON RUBINSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rubinstein v. CommissionerDocket No. 95922.United States Board of Tax Appeals41 B.T.A. 220; 1940 BTA LEXIS 1217; January 30, 1940, Promulgated *1217 Where property was conveyed to a trustee, during the period section 504(b) of the Revenue A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609552/ | ELI KIRK PRICE, EXECUTOR OF AND TRUSTEE UNDER THE WILL OF ELI K. PRICE, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Price v. CommissionerDocket Nos. 28057, 31919, 36554.United States Board of Tax Appeals23 B.T.A. 1192; 1931 BTA LEXIS 1753; July 17, 1931, Promulgated *1753 1. The petitioner, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609578/ | MAX FELDMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Feldman v. CommissionerDocket No. 31263.United States Board of Tax Appeals18 B.T.A. 1222; 1930 BTA LEXIS 2497; February 18, 1930, Promulgated *2497 Held that the exchange of properties here involved does not come within the exceptions set forth in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609579/ | Estate of John J. Round, Deceased, Boston Safe Deposit and Trust Company, John J. Round, Jr., Coexecutors, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Round v. CommissionerDocket No. 95318United States Tax Court40 T.C. 970; 1963 U.S. Tax Ct. LEXIS 53; September 18, 1963, Filed *53 Decision will... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609581/ | George I. Fullerton, Petitioner, v. Commissioner of Internal Revenue, RespondentFullerton v. CommissionerDocket No. 38572United States Tax Court22 T.C. 372; 1954 U.S. Tax Ct. LEXIS 199; May 21, 1954, Filed. May 21, 1954, Filed *199 Decision will be entered under Rule 50. Trust formed to hold property on behalf of for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471764/ | Case: 18-12586 Date Filed: 01/13/2020 Page: 1 of 15
[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
________________________
... | 01-04-2023 | 01-13-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609582/ | JACK H. BERRY and CRISA A. BERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBerry v. CommissionerDocket No. 6978-89United States Tax Court97 T.C. 339; 1991 U.S. Tax Ct. LEXIS 83; 97 T.C. No. 23; September 18, 1991, Filed *83 Decision will be entered under Rule 155. Ps had not filed a tax return for 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609583/ | CHARLES J. ROTHBART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRothbart v. CommissionerDocket No. 980-80.United States Tax CourtT.C. Memo 1981-524; 1981 Tax Ct. Memo LEXIS 222; 42 T.C.M. (CCH) 1128; T.C.M. (RIA) 81524; September 21, 1981. *222 Held, petitioner's motion for summary judgment is denied. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609585/ | STONY BROOK RAILROAD CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stony Brook R. Corp. v. CommissionerDocket No. 9101.United States Board of Tax Appeals8 B.T.A. 511; 1927 BTA LEXIS 2872; October 4, 1927, Promulgated *2872 Many years prior to the taxable year petitioner leased its railroad a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609589/ | MICHAEL A. TORIGIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTorigian v. CommissionerDocket No. 18756-92United States Tax CourtT.C. Memo 1995-154; 1995 Tax Ct. Memo LEXIS 148; 69 T.C.M. (CCH) 2339; April 6, 1995, Filed *148 Decision will be entered for respondent. Michael A. Torigian, pro se. For re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609590/ | Yara Engineering Corporation, a corporation of the State of New Jersey v. Commissioner.Yara Engineering Corp. v. CommissionerDocket No. 88159.United States Tax CourtT.C. Memo 1963-283; 1963 Tax Ct. Memo LEXIS 62; 22 T.C.M. (CCH) 1448; T.C.M. (RIA) 63283; October 16, 1963*62 Charles Goodwin, Jr., and William J. Geen, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609593/ | Alfio Colin and Marian Colin v. Commissioner.Colin v. CommissionerDocket No. 77968.United States Tax CourtT.C. Memo 1961-31; 1961 Tax Ct. Memo LEXIS 317; 20 T.C.M. (CCH) 145; T.C.M. (RIA) 61031; February 7, 1961*317 Robert M. Curtis, Esq., for the petitioners. Richard W. Roe, Esq., for the respondent. WITHEYMemorandu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609595/ | William H. Cousins and Rebecca Cousins v. Commissioner. Cousins Laces, Inc. v. Commissioner.William H. Cousins v. CommissionerDocket Nos. 40391, 40392.United States Tax Court1953 Tax Ct. Memo LEXIS 198; 12 T.C.M. (CCH) 720; T.C.M. (RIA) 53224; June 25, 1953*198 Santi J. Paul, Esq., 1711 Industrial Trust Building, Prov... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609596/ | John P. Dougherty v. Commissioner.Dougherty v. CommissionerDocket No. 30808.United States Tax Court1953 Tax Ct. Memo LEXIS 288; 12 T.C.M. (CCH) 425; T.C.M. (RIA) 53132; April 20, 1953*288 Held, the duplex dwelling units here involved were held by the taxpayer during the taxable year primarily for sale to customers in t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609598/ | Richard E. Kosikowski and Mary J. Kosikowski v. Commissioner.Kosikowski v. CommissionerDocket No. 2566-69 SC.United States Tax CourtT.C. Memo 1970-289; 1970 Tax Ct. Memo LEXIS 72; 29 T.C.M. (CCH) 1340; T.C.M. (RIA) 70289; October 8, 1970, Filed *72 Held, amounts petitioner received as per diem living expense allowance... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609599/ | ESTATE OF ESTELLE P. CLARK, DECEASED, STUART DAGGETT, SR., AND AMERICAN TRUST COMPANY, EXECUTORS OF THE LAST WILL AND TESTAMENT OF ESTELLE P. CLARK, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Clark v. CommissionerDocket No. 100411.United States Board of Tax Appeals44 B.T.A. 32; 1941 BTA LEXI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609603/ | N. A. Woodworth Company v. Commissioner.N. A. Woodworth Co. v. CommissionerDocket No. 1256.United States Tax Court1945 Tax Ct. Memo LEXIS 227; 4 T.C.M. (CCH) 418; T.C.M. (RIA) 45137; April 20, 1945*227 Ralph W. Barbier, Esq., 1000 Penobscot Bldg., Detroit, Mich., for the petitioner. John H. Pigg, Esq., for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609604/ | Harry W. Goodman and Lucille Goodman v. Commissioner.Goodman v. CommissionerDocket No. 41330.United States Tax CourtT.C. Memo 1954-43; 1954 Tax Ct. Memo LEXIS 205; 13 T.C.M. (CCH) 474; T.C.M. (RIA) 54149; May 17, 1954, Filed *205 Where petitioner and four associates in a joint venture purchased 18 cottages for resale,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609605/ | JAMES WILLIAMSON and VERA WILLIAMSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliamson v. CommissionerDocket No. 32345-88United States Tax CourtT.C. Memo 1993-246; 1993 Tax Ct. Memo LEXIS 243; 65 T.C.M. (CCH) 2854; June 1, 1993, Filed *243 For petitioners: Harris H. Barnes III. For respondent: Hel... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609607/ | W. H. Jordan v. Commissioner.Jordan v. CommissionerDocket No. 46045.United States Tax CourtT.C. Memo 1955-10; 1955 Tax Ct. Memo LEXIS 325; 14 T.C.M. (CCH) 31; T.C.M. (RIA) 55010; January 24, 1955*325 1. Held, respondent was justified in resorting to the net worth method for reconstructing petitioner's income for the y... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609609/ | Jack J. and Sarah Moss v. Commissioner.Moss v. CommissionerDocket No. 3901-63.United States Tax CourtT.C. Memo 1969-213; 1969 Tax Ct. Memo LEXIS 81; 28 T.C.M. (CCH) 1122; T.C.M. (RIA) 69213; October 14, 1969. Filed Norman E. Bayles, for the petitioner. Lawrence A. Wright, for the respondent. TURNER Supplemental Memora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609612/ | RUTH MCNUTT BROWN AND GEORGE L. NYE, AS EXECUTORS OF THE ESTATE OF DAVID R. C. BROWN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown v. CommissionerDocket No. 67940.United States Board of Tax Appeals29 B.T.A. 1183; 1934 BTA LEXIS 1411; February 23, 1934, Promulgated *1411 1. The transfer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609613/ | HUGH H. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Miller v. CommissionerDocket No. 36075.United States Board of Tax Appeals25 B.T.A. 418; 1932 BTA LEXIS 1529; January 29, 1932, Promulgated *1529 The cancellation by a corporation, with the consent of its shareholders, of a debt from its presid... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609614/ | Estate of Theodore Geddings Tarver, Deceased, The Citizens and Southern National Bank of South Carolina, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentTarver v. CommissionerDocket No. 57255United States Tax Court26 T.C. 490; 1956 U.S. Tax Ct. LEXIS 169; June 8, 1956, Filed *169 Decision will be e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609617/ | APPEAL OF ARTHUR ZINN.Zinn v. CommissionerDocket No. 2789.United States Board of Tax Appeals3 B.T.A. 974; 1926 BTA LEXIS 2518; February 23, 1926, Decided Submitted July 30, 1925. *2518 On the facts stated, held, that the taxpayer in 1919 made a gift of certain property to his wife and did not derive a taxable gain fr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609619/ | Dixie Dairies Corporation, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentDixie Dairies Corp. v. CommissionerDocket Nos. 3538-75, 3539-75, 10803-75, 1588-76, 1589-76United States Tax Court74 T.C. 476; 1980 U.S. Tax Ct. LEXIS 123; 74 T.C. No. 34; May 29, 1980, Filed *123 Decisions will be entered u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609622/ | Alvin E. Goins v. Commissioner. Myrtle R. (Goins) Hough v. Commissioner.Goins v. CommissionerDocket Nos. 87768, 93009, 93139.United States Tax CourtT.C. Memo 1962-9; 1962 Tax Ct. Memo LEXIS 298; 21 T.C.M. (CCH) 38; T.C.M. (RIA) 62009; January 18, 1962Roy Garvin, Esq., for petitioner Alvin E. Goins. Thurman L. Dodson, E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609623/ | Crucible Steel Casting Company, Petitioner, v. The Secretary of the Navy, RespondentCrucible Steel Casting Co. v. Secretary of NavyDocket No. 13-R.United States Tax Court9 T.C. 523; 1947 U.S. Tax Ct. LEXIS 84; September 30, 1947, Promulgated *84 The amount of excessive profits of petitioner, a manufacturer of steel ca... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609624/ | JAMES RONALD CARNEY and ANNE CAMERON CARNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarney v. CommissionerDocket No. 10548-75.United States Tax CourtT.C. Memo 1978-71; 1978 Tax Ct. Memo LEXIS 444; 37 T.C.M. (CCH) 349; T.C.M. (RIA) 780071; February 23, 1978, Filed *444 H, a camouflage engineer, and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609627/ | James David Glass and Willie Glass, Petitioners v. Commissioner of Internal Revenue, RespondentGlass v. CommissionerDocket No. 5169-79United States Tax Court76 T.C. 949; 1981 U.S. Tax Ct. LEXIS 117; 69 Oil & Gas Rep. 18; June 8, 1981, Filed *117 Decision will be entered for the respondent. In 1975, petitioners receive... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609628/ | THE CLEVELAND RAILWAY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cleveland R. Co. v. CommissionerDocket No. 52868.United States Board of Tax Appeals33 B.T.A. 114; 1935 BTA LEXIS 799; September 30, 1935, Promulgated *799 Held, the evidence does not establish that a claim for refund was ever fil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609631/ | Jose Bensuade, Transferee v. Commissioner.Bensuade v. CommissionerDocket No. 4532-62.United States Tax CourtT.C. Memo 1964-132; 1964 Tax Ct. Memo LEXIS 204; 23 T.C.M. (CCH) 805; T.C.M. (RIA) 64132; May 11, 1964*204 Transferee liability: Exhaustion of remedies against primary obligor: Burden of proof. - The Commissione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609632/ | ELLIOTTS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentElliotts, Inc. v. CommissionerDocket No. 10576-78.United States Tax CourtT.C. Memo 1984-516; 1984 Tax Ct. Memo LEXIS 157; 48 T.C.M. (CCH) 1245; T.C.M. (RIA) 84516; September 27, 1984. William H. Adams,Glen E. Clark and William K. Smith, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609633/ | Grace H. Kelham, Petitioner, et al., * v. Commissioner of Internal Revenue, RespondentKelham v. CommissionerDocket Nos. 5333, 5334, 5495, 5559, 5560United States Tax Court13 T.C. 984; 1949 U.S. Tax Ct. LEXIS 12; December 20, 1949, Promulgated *12 Decisions will be entered under Rule 50. 1. In determining earnings or p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609635/ | James Summers v. Commissioner.Summers v. CommissionerDocket No. 5895-69 SC.United States Tax CourtT.C. Memo 1971-11; 1971 Tax Ct. Memo LEXIS 322; 30 T.C.M. (CCH) 58; T.C.M. (RIA) 71011; January 18, 1971, Filed James Summers, pro se, 8555 Birwood, Detroit, Mich., Robert T. *323 Hollohan, for the respondent. 59 FEATHER... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609636/ | W. J. Davis and Paula M. Davis v. Commissioner.Davis v. CommissionerDocket No. 1212-70 SCUnited States Tax CourtT.C. Memo 1971-36; 1971 Tax Ct. Memo LEXIS 298; 30 T.C.M. (CCH) 155; T.C.M. (RIA) 71036; February 23, 1971, Filed. *298 W. J. Davis, pro se, 5826 Hickory Grove Rd., Charlotte, N. C. J. Randall Groves, for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609637/ | CROP ASSOCIATES -- 1986, W. KEITH OEHLSCHLAGER, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrop Assocs.-1986 v. CommissionerNo. 12532-90United States Tax Court113 T.C. 198; 1999 U.S. Tax Ct. LEXIS 41; 113 T.C. No. 15; September 14, 1999, Filed *41 An appropr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609641/ | PIERCE OIL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PIERCE NAVIGATION COMPANY, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PIERCE PIPE LINE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Pierce Oil Corp. v. CommissionerDocket Nos. 49702, 49... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609642/ | ATWOOD LEON BURNS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurns v. CommissionerDocket No. 29738-91United States Tax CourtT.C. Memo 1993-532; 1993 Tax Ct. Memo LEXIS 541; 66 T.C.M. (CCH) 1337; November 17, 1993, Filed *541 Decision will be entered for respondent. Atwood Leon Burns, pro se. For respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609643/ | Leslie Co., Petitioner v. Commissioner of Internal Revenue, RespondentLeslie Co. v. CommissionerDocket No. 5964-72United States Tax Court64 T.C. 247; 1975 U.S. Tax Ct. LEXIS 147; May 19, 1975, Filed *147 Decision will be entered for the petitioner. Petitioner purchased land intending to construct new facilities. Unab... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609658/ | NONA LOU GREENE, CONSERVATEE, CAROL RHODES and SUSAN JONES, CO-CONSERVATORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGREENE v. COMMISSIONERDocket No. 12555-90.United States Tax CourtT.C. Memo 1992-202; 1992 Tax Ct. Memo LEXIS 239; 63 T.C.M. (CCH) 2665; April 6, 1992, Filed *239 An appropriate order w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609645/ | CHARLES STEWART BAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaker v. CommissionerDocket No. 39199-87United States Tax CourtT.C. Memo 1990-107; 1990 Tax Ct. Memo LEXIS 109; 59 T.C.M. (CCH) 10; T.C.M. (RIA) 90107; March 1, 1990. *109 Petitioner was the sole beneficiary of a complex trust. The trus... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609647/ | Philber Equipment Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentPhilber Equip. Corp. v. Comm'rDocket No. 50634 United States Tax Court25 T.C. 88; 1955 U.S. Tax Ct. LEXIS 70; October 24, 1955, Filed *70 Decision will be entered for the respondent. Held, on the facts, sales of used motor vehicl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609648/ | Estate of Salim Ackel, Alexander Ackel and Nassime Klink, Executors v. Commissioner.Estate of Ackel v. CommissionerDocket No. 61489.United States Tax CourtT.C. Memo 1958-27; 1958 Tax Ct. Memo LEXIS 201; 17 T.C.M. (CCH) 110; T.C.M. (RIA) 58027; February 25, 1958*201 Jarril F. Kaplan, Esq., for the petitioners. Earl C. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609651/ | ELVIRA SCATENA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Scatena v. CommissionerDocket No. 63920.United States Board of Tax Appeals32 B.T.A. 675; 1935 BTA LEXIS 912; May 29, 1935, Promulgated *912 1. Dividends in stock of a third corporation were declared in 1928 by two corporations in which the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471774/ | IN THE COMMONWEALTH COURT OF PENNSYLVANIA
Tinicum 15 Industrial Highway, L.P., :
Appellant :
:
v. : No. 32 C.D. 2019
: ARGUED: November 14, 2019
Tinicum Township Zoning Hearing :
Board... | 01-04-2023 | 01-13-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609659/ | GEORGE C. EBLEN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Eblen v. CommissionerDocket Nos. 6239-79, 6240-79, 6577-79.United States Tax CourtT.C. Memo 1982-448; 1982 Tax Ct. Memo LEXIS 292; 44 T.C.M. 706; T.C.M. (RIA) 82448; August 4, 1982. George C. Eblen, pro se in docket Nos. 6239-79 and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609661/ | MAGNOLIA WINDOW GLASS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Magnolia Window Glass Co. v. CommissionerDocket No. 21773.United States Board of Tax Appeals23 B.T.A. 1242; 1931 BTA LEXIS 1744; July 24, 1931, Promulgated 1931 BTA LEXIS 1744">*1744 TRANSFEREE - LIABILITY. Where the transferee... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609663/ | HURON BUILDING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THOMAS H. TRACY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Huron Bldg. Co. v. CommissionerDocket Nos. 18127, 15152.United States Board of Tax Appeals15 B.T.A. 1107; 1929 BTA LEXIS 2731; March 26, 1929, Promulgated 1929 B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609664/ | GUELPH HOTEL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guelph Hotel Corp. v. CommissionerDocket No. 1064.United States Board of Tax Appeals7 B.T.A. 1043; 1927 BTA LEXIS 3046; August 8, 1927, Promulgated 1927 BTA LEXIS 3046">*3046 Where pursuant to the terms of a lease it is canceled prio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609665/ | Ellis, Holyoke & Company, et al. 1 v. Commissioner. Ellis, Holyoke & Co. v. CommissionerDocket Nos. 2979-67 - 2982-67, 201-68.United States Tax CourtT.C. Memo 1970-10; 1970 Tax Ct. Memo LEXIS 347; 29 T.C.M. 18; T.C.M. (RIA) 70010; January 15, 1970, Filed 1970 Tax Ct. Memo LEXIS 347">*347 [Capital gain v. ordinary inco... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609669/ | Estate of James R. Jewett, George F. Jewett, Executor v. Commissioner.Estate of James R. Jewett v. CommissionerDocket No. 13814.United States Tax Court1949 Tax Ct. Memo LEXIS 143; 8 T.C.M. 611; T.C.M. (RIA) 49163; June 24, 19491949 Tax Ct. Memo LEXIS 143">*143 1. Petitioner is entitled, under section 23 (k) (1) of the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609670/ | Milton Margoles and Betty Margoles v. Commissioner.Margoles v. CommissionerDocket No. 2241-66.United States Tax CourtT.C. Memo 1968-58; 1968 Tax Ct. Memo LEXIS 240; 27 T.C.M. 319; T.C.M. (RIA) 68058; April 8, 1968. Filed William Fitzhugh Fox, for the petitioners. Robert M. Burns, for the respondent. WITHEYMemorandum F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609674/ | ESTATE OF DONALD WOELBING, DECEASED, by PAUL A. WOELBING AND ERIC D. WOELBING, EXECUTORS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Estate of Woelbing v. Comm'rDocket No. 30261-13United States Tax Court2015 U.S. Tax Ct. LEXIS 12; January 23, 2015, Filed2015 U.S. Tax Ct. LEXIS 12">*12 For Petitioner: ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609677/ | A. R. MCLENNAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McLennan v. CommissionerDocket No. 26730.United States Board of Tax Appeals25 B.T.A. 1052; 1932 BTA LEXIS 1437; March 30, 1932, Promulgated 1932 BTA LEXIS 1437">*1437 1. A notice of liability under section 280 of the Revenue Act of 1926 was m... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609678/ | FIDELITY-PHILADELPHIA TRUST CO., EXECUTOR, ESTATE OF ISAAC WASSERMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fidelity-Philadelphia Trust Co. v. CommissionerDocket No. 27597.United States Board of Tax Appeals16 B.T.A. 1214; 1929 BTA LEXIS 2426; June 28, 1929, Promulgated 1929 BTA LEXIS 2426">*2426 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609679/ | V. E. WAGNER WELL SERVICE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentV. E. Wagner Well Service, Inc. v. CommissionerDocket No. 13423-78.United States Tax CourtT.C. Memo 1981-391; 1981 Tax Ct. Memo LEXIS 355; 42 T.C.M. 523; T.C.M. (RIA) 81391; July 29, 1981. 1981 Tax Ct. Memo LEXIS 355">*355 In 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609680/ | J. NOBLE HAYES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hayes v. CommissionerDocket No. 4611.United States Board of Tax Appeals7 B.T.A. 936; 1927 BTA LEXIS 3067; August 1, 1927, Promulgated 1927 BTA LEXIS 3067">*3067 1. Expenses incurred and paid in prior years may not be deducted, though incident... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609683/ | Ralph J. Green, Petitioner, v. Commissioner of Internal Revenue, Respondent. Lawrence R. Green, Petitioner, v. Commissioner of Internal Revenue, RespondentGREEN v. COMMISSIONERDocket Nos. 108546, 109145United States Tax Court3 T.C. 74; 1944 U.S. Tax Ct. LEXIS 218; January 19, 1944, Promulgated 1944 U.S. Tax Ct. LEXIS ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609684/ | JACK R. HALE AND PEGGY A. HALE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHale v. CommissionerDocket No. 12408-87.United States Tax CourtT.C. Memo 1988-271; 1988 Tax Ct. Memo LEXIS 296; 55 T.C.M. 1127; T.C.M. (RIA) 88271; June 22, 1988; As amended June 22, 1988 1988 Tax Ct. Memo LEXIS 296">*296 Petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609686/ | RHONE-POULENC SURFACTANTS AND SPECIALTIES, L.P., GAF CHEMICALS CORPORATION, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRhone-Poulenc Surfactants & Specialties, L.P. v. CommissionerNo. 2125-98United States Tax Court114 T.C. 533; 2000 U.S. Tax Ct. LEXIS 40; 114... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609687/ | OTTO BRAUNWARTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Braunwarth v. CommissionerDocket No. 26636.United States Board of Tax Appeals22 B.T.A. 1008; 1931 BTA LEXIS 2032; March 31, 1931, Promulgated 1931 BTA LEXIS 2032">*2032 1. Where, upon the sale of a business, title passed to the vendee and pa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609688/ | Herman Barron and Ann Barron v. Commissioner.Barron v. CommissionerDocket No. 94604.United States Tax CourtT.C. Memo 1963-315; 1963 Tax Ct. Memo LEXIS 30; 22 T.C.M. 1655; T.C.M. (RIA) 63315; November 29, 19631963 Tax Ct. Memo LEXIS 30">*30 Depreciation: Useful life: Repairs: Capital expenditures. - The petitioners wer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609689/ | Driskill Hotel Company v. Commissioner.Driskill Hotel Co. v. CommissionerDocket No. 31562.United States Tax Court1953 Tax Ct. Memo LEXIS 243; 12 T.C.M. 565; T.C.M. (RIA) 53178; May 22, 1953Ben H. Powell, Jr., Esq., 702 Brown Building, P.O. Box 63, Austin, Tex., and W. Morgan Hunter, Esq., for the petitioner. John P. Hi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609691/ | Lester Maxwell and Delphia E. Maxwell v. Commissioner. Lester Maxwell v. Commissioner.Maxwell v. CommissionerDocket Nos. 22244, 22245.United States Tax Court1951 Tax Ct. Memo LEXIS 46; 10 T.C.M. 1145; T.C.M. (RIA) 51357; November 7, 19511951 Tax Ct. Memo LEXIS 46">*46 Throughout the taxable years involved, Marian M. C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609692/ | BLACKWELL OIL & GAS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blackwell Oil & Gas. Co. v. CommissionerDocket No. 37483.United States Board of Tax Appeals20 B.T.A. 661; 1930 BTA LEXIS 2064; September 4, 1930, Promulgated 1930 BTA LEXIS 2064">*2064 1. An amount paid by a corporation in settlement... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609693/ | JOSEPH A. AND MARY J. CULMO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCulmo v. CommissionerDocket No. 7981-90United States Tax CourtT.C. Memo 1991-441; 1991 Tax Ct. Memo LEXIS 490; 62 T.C.M. 678; T.C.M. (RIA) 91441; September 9, 1991, Filed 1991 Tax Ct. Memo LEXIS 490">*490 Decision will be entered un... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609694/ | Manger Hotel Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentManger Hotel Corp. v. CommissionerDocket No. 12882United States Tax Court10 T.C. 520; 1948 U.S. Tax Ct. LEXIS 235; March 24, 1948, Promulgated 1948 U.S. Tax Ct. LEXIS 235">*235 Decision will be entered for the respondent. Capital or E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609696/ | John W. Walter, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentJohn W. Walter, Inc. v. CommissionerDocket No. 44002United States Tax Court23 T.C. 550; 1954 U.S. Tax Ct. LEXIS 9; December 30, 1954, Filed 1954 U.S. Tax Ct. LEXIS 9">*9 Decision will be entered for the petitioner. 1. On facts, issuance o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609697/ | E.M.F. LEFLANG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Leflang v. CommissionerDocket No. 7309.United States Board of Tax Appeals6 B.T.A. 4; 1927 BTA LEXIS 3627; February 1, 1927, Promulgated 1927 BTA LEXIS 3627">*3627 Income taxes assessed against a corporation and paid by a stockholder after he h... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609700/ | ROBERT JAMES HOFFMAN AND ALMA JEAN HOFFMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHoffman v. CommissionerDocket No. 30350-84United States Tax CourtT.C. Memo 1989-398; 1989 Tax Ct. Memo LEXIS 396; 57 T.C.M. 1150; T.C.M. (RIA) 89398; July 31, 1989Robert James Hoffman and Alma Jean Hoffman, pro sese. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609701/ | Georgie S. Cary, Petitioner, v. Commissioner of Internal Revenue, RespondentCary v. CommissionerDocket No. 95259United States Tax Court41 T.C. 214; 1963 U.S. Tax Ct. LEXIS 21; November 15, 1963, Filed 1963 U.S. Tax Ct. LEXIS 21">*21 Decision will be entered for the petitioner. Petitioner owned 145 shares of the common... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609702/ | SAM C. and PATRICIA L. EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEvans v. CommissionerDocket No. 1807-72United States Tax CourtT.C. Memo 1974-267; 1974 Tax Ct. Memo LEXIS 52; 33 T.C.M. 1192; T.C.M. (RIA) 740267; October 15, 1974, Filed. 1974 Tax Ct. Memo LEXIS 52">*52 (1) In 1967 and 1968, pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609703/ | LOUIS SCHOEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schoen v. CommissionerDocket No. 56776.United States Board of Tax Appeals30 B.T.A. 1075; 1934 BTA LEXIS 1229; June 28, 1934, Promulgated 1934 BTA LEXIS 1229">*1229 1. Petitioner relied upon deeds executed by himself to show that he owned less t... | 01-04-2023 | 11-20-2020 |
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