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https://www.courtlistener.com/api/rest/v3/opinions/4609705/ | Gilbert C. McKenzie and Roxanne M. McKenzie, Petitioners v. Commissioner of Internal Revenue, RespondentMcKenzie v. CommissionerDocket No. 3285-71United States Tax Court59 T.C. 139; 1972 U.S. Tax Ct. LEXIS 38; October 24, 1972, Filed 1972 U.S. Tax Ct. LEXIS 38">*38 Decision will be entered under Rule 50. Held, rule 36... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609706/ | DENNIS M. VANDER HOOK AND JUDY E. VANDER HOOK, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentVander Hook v. CommissionerDocket No. 5179-76United States Tax CourtT.C. Memo 1977-347; 1977 Tax Ct. Memo LEXIS 95; 36 T.C.M. 1394; T.C.M. (RIA) 770347; September 29, 1977, Filed Dennis M. Vander Hook, pro se. Ka... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609707/ | Matthew W. Glennon, Sr. v. Commissioner.Glennon v. CommissionerDocket No. 61782.United States Tax CourtT.C. Memo 1957-148; 1957 Tax Ct. Memo LEXIS 104; 16 T.C.M. 628; T.C.M. (RIA) 57148; July 31, 19571957 Tax Ct. Memo LEXIS 104">*104 Matthew W. Glennon, Sr., 407 West Washington Avenue, Brooklyn, N.Y., pro sc. Jules W... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609708/ | Gilbert Colgate v. Commissioner.Colgate v. CommissionerDocket No. 24782.United States Tax Court1950 Tax Ct. Memo LEXIS 1; 9 T.C.M. 1178; T.C.M. (RIA) 50317; December 29, 19501950 Tax Ct. Memo LEXIS 1">*1 Henry F. Matheis, C.P.A., 5 Maiden Lane, New York, N. Y., for the petitioner. Nicholas Tomasulo, Esq., for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609711/ | EDWARD MICHAEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ISIDORE MICHAEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLARK L. INGHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELGOOD C. LUFKIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LULA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609712/ | PERNELLE RAY TURNIPSEED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE., Respondent; BERTHA JANE TURNIPSEED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTurnipseed v. CommissionerDocket Nos. 16845-81, 17607-81.United States Tax CourtT.C. Memo 1985-335; 1985 Tax Ct. Memo LEXIS 297; 50 T.C.M. 369; T.C.M. (... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609715/ | JOHN J. FITZSIMONS AND DIANE FITZSIMONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFitzsimons v. CommissionerDocket No. 17866-88United States Tax CourtT.C. Memo 1990-151; 1990 Tax Ct. Memo LEXIS 175; 59 T.C.M. 183; T.C.M. (RIA) 90151; March 20, 1990Patrick J. Murphy, for the petitioners. Wendy Sands, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609716/ | Ringmaster, Inc. (Formerly Vevier Loose Leaf Company) v. Commissioner. Irving S. Federbush and Sylvia C. Federbush v. Commissioner.Ringmaster, Inc. v. CommissionerDocket Nos. 73984, 73985.United States Tax CourtT.C. Memo 1962-187; 1962 Tax Ct. Memo LEXIS 124; 21 T.C.M. 1024; T.C.M. (RIA) 62187; August 6, 1962Burnett Sc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4335572/ | KENNETH W. GUTHRIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGuthrie v. Comm'rNo. 5061-04 United States Tax CourtT.C. Memo 2005-196; 2005 Tax Ct. Memo LEXIS 196; 90 T.C.M. (CCH) 146; August 11, 2005, Filed *196 Kenneth W. Guthrie, pro se.James E. Archie, for respondent. Vasquez, Juan F.Juan F. Vasque... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4609753/ | DALE F. MILLER and ESTATE OF LOIS A. MILLER, DECEASED, DALE F. MILLER, EXECUTOR, ET AL. 1, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent YORK A. HINMAN and HELEN W. HINMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket Nos. 1703-74, 1705-74.United States Tax Court... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609754/ | Jan T. Williams v. Commissioner. Anderson T. Williams v. Commissioner.Williams v. CommissionerDocket Nos. 1553-80, 1566-80.United States Tax CourtT.C. Memo 1984-11; 1984 Tax Ct. Memo LEXIS 662; 47 T.C.M. (CCH) 846; T.C.M. (RIA) 84011; January 5, 1984. *662 Corporations: Closely held: Deductions: Sham transactions. -... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609755/ | JOHN S. AND ABAGAIL TRAIL, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentTrail v. CommissionerDocket No. 29537-91United States Tax CourtT.C. Memo 1993-221; 1993 Tax Ct. Memo LEXIS 224; 65 T.C.M. (CCH) 2730; May 20, 1993, Filed *224 Decision will be entered for respondent. For petitioners: Rodney Lon Nor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609756/ | TED L. MABRY AND MARIE E. MABRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMabry v. CommissionerDocket No. 35769-83.United States Tax CourtT.C. Memo 1985-328; 1985 Tax Ct. Memo LEXIS 304; 50 T.C.M. (CCH) 336; T.C.M. (RIA) 85328; July 3, 1985. David L. Moore, for the petitioners. Gerald W. Douglas, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609758/ | Lacene Manufacturing Corporation v. Commissioner.Lacene Mfg. Corp. v. CommissionerDocket Nos. 107843 and 108404.United States Tax Court1944 Tax Ct. Memo LEXIS 248; 3 T.C.M. (CCH) 473; T.C.M. (RIA) 44161; May 17, 1944*248 H. LeBaron Sampson, Esq., and Jay B. Angevine, Esq., for the petitioner. James T. Haslam, Esq., fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609759/ | Sonora Community Hospital, a California Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentSonora Community Hospital v. CommissionerDocket No. 420-64United States Tax Court46 T.C. 519; 1966 U.S. Tax Ct. LEXIS 71; July 26, 1966, Filed *71 Decision will be entered under Rule 50. Petitioner corporati... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609760/ | APPALACHIAN TRAIL COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAppalachian Trail Co. v. CommissionerDocket No. 7083-71.United States Tax CourtT.C. Memo 1973-119; 1973 Tax Ct. Memo LEXIS 166; 32 T.C.M. (CCH) 520; T.C.M. (RIA) 73119; May 31, 1973, Filed Joe K. Telford and W. Woodrow Stewart, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609761/ | AMERICAN TEXTILE WOOLEN COMPANY ET AL., 1 PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. AMERICAN TEXTILE WOOLEN COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Textile Woolen Co. v. CommissionerDocket Nos. 9689, 20921.United States Board of Tax Appeals23 B.T.A. 670; 1931... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609762/ | APPEAL OF WALTER T. SMITH.Smith v. CommissionerDocket No. 4841.United States Board of Tax Appeals4 B.T.A. 397; 1926 BTA LEXIS 2282; July 27, 1926, Decided *2282 Value of certain securities received as compensation for services determined. J. S. Y. Ivins, Esq., for the petitioner. Geo. G. Witter, Esq., for the Commis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471811/ | Case: 18-15316 Date Filed: 01/13/2020 Page: 1 of 12
[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/4609751/ | James H. Merritt, Sr., and Amanda Merritt, Petitioners v. Commissioner of Internal Revenue, RespondentMerritt v. CommissionerDocket No. 1785-65United States Tax Court47 T.C. 519; 1967 U.S. Tax Ct. LEXIS 144; February 24, 1967, Filed 1967 U.S. Tax Ct. LEXIS 144">*144 Decision will be entered under Rule 50. Pursuant to ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609752/ | MALLINCKRODT, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMallinckrodt, Inc. v. CommissionerDocket No. 23072-82.United States Tax CourtT.C. Memo 1984-532; 1984 Tax Ct. Memo LEXIS 144; 48 T.C.M. 1290; T.C.M. (RIA) 84532; October 3, 1984. Jerome Fink, for the petitioner. Donald L. Wells, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609719/ | H. N. HENRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Henry v. CommissionerDocket No. 108258.United States Board of Tax Appeals47 B.T.A. 149; 1942 BTA LEXIS 725; June 23, 1942, Promulgated 1942 BTA LEXIS 725">*725 Payments received in 1937 and 1939 by petitioner, a naturalized citizen and resident o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609720/ | J. B. Cage, et al., * Petitioners, v. Commissioner of Internal Revenue, RespondentCage v. CommissionerDocket Nos. 23556, 23557, 23558, 23559, 23560, 23561, 23562United States Tax Court15 T.C. 529; 1950 U.S. Tax Ct. LEXIS 59; October 19, 1950, Promulgated 1950 U.S. Tax Ct. LEXIS 59">*59 Decisions will be entered for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609721/ | LAURA M. CURTIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Curtis v. CommissionerDocket No. 56314.United States Board of Tax Appeals28 B.T.A. 631; 1933 BTA LEXIS 1094; July 6, 1933, Promulgated 1933 BTA LEXIS 1094">*1094 Watson Washburn, Esq., for the petitioner. Nathan Gammon, Esq., for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609722/ | Zeev Melamid and Estelle Melamid v. Commissioner.Melamid v. CommissionerDocket Nos. 4998-64, 7057-65.United States Tax CourtT.C. Memo 1966-153; 1966 Tax Ct. Memo LEXIS 130; 25 T.C.M. 818; T.C.M. (RIA) 66153; June 29, 19661966 Tax Ct. Memo LEXIS 130">*130 Educational expenses: Improvement. - The amounts expended by the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609723/ | HIRAM R. LLOYD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lloyd v. CommissionerDocket No. 49400.United States Board of Tax Appeals34 B.T.A. 301; 1936 BTA LEXIS 717; to April 9, 1936, Promulgated 1936 BTA LEXIS 717">*717 1. The statutory right of a stockholder to redeem within a year property of a co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609725/ | HARRY F. TWOMBLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTwombly v. CommissionerDocket No. 21824-90United States Tax CourtT.C. Memo 1991-416; 1991 Tax Ct. Memo LEXIS 465; 62 T.C.M. 597; T.C.M. (RIA) 91416; August 22, 1991, Filed 1991 Tax Ct. Memo LEXIS 465">*465 Decision will be entered for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609726/ | James B. Heidel and Joanna P. Heidel, Petitioners v. Commissioner of Internal Revenue, RespondentHeidel v. CommissionerDocket No. 5405-68United States Tax Court56 T.C. 95; 1971 U.S. Tax Ct. LEXIS 148; April 20, 1971, Filed 1971 U.S. Tax Ct. LEXIS 148">*148 Decision will be entered for the respondent. 1. Held, value of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609729/ | WENDELL PHILLIPS AND CARMEN C. PHILLIPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPhillips v. CommissionerDocket Nos. 34870-83, 19471-84.United States Tax CourtT.C. Memo 1987-97; 1987 Tax Ct. Memo LEXIS 93; 53 T.C.M. 170; T.C.M. (RIA) 87097; February 17, 1987. 1987 Tax Ct. Memo LEXIS 93">*93 B. Gray ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609730/ | ESTATE OF JOSEPH E. RIDENOUR, DECEASED, JAMES R. RIDENOUR, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Ridenour v. CommissionerDocket No. 6367-91United States Tax CourtT.C. Memo 1993-41; 1993 Tax Ct. Memo LEXIS 39; 65 T.C.M. 1850; February 2, 1993, Filed 1993 Tax Ct. Memo LEXIS 39">*39... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609731/ | ESTATE PLANNING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Estate Planning Corp. v. CommissionerDocket Nos. 82191, 83418.United States Board of Tax Appeals37 B.T.A. 418; 1938 BTA LEXIS 1038; February 25, 1938, Promulgated 1938 BTA LEXIS 1038">*1038 Upon failure of proof, the respondent's ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609732/ | Robert Thomas and Susan B. Thomas, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentThomas v. Commissioner (A)Docket No. 52435United States Tax Court28 T.C. 1; 1957 U.S. Tax Ct. LEXIS 228; April 4, 1957, Filed 1957 U.S. Tax Ct. LEXIS 228">*228 Decision will be entered under Rule 50. Petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609733/ | THEODORE H. WICKWIRE, JR., JERE R. WICKWIRE, AND WARD A. WICKWIRE, EXECUTORS, ESTATE OF THEODORE H. WICKWIRE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wickwire v. CommissionerDocket No. 5574.United States Board of Tax Appeals10 B.T.A. 102; 1928 BTA LEXIS 4199; January 21, 1928, Promulgated 1928 BTA ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609734/ | Citizens Fidelity Bank and Trust Company, Trustee, et al. 1 v. Commissioner. Citizens Fidelity Bank & Trust Co. v. CommissionerDocket Nos. 54133-54136.United States Tax CourtT.C. Memo 1956-162; 1956 Tax Ct. Memo LEXIS 130; 15 T.C.M. 850; T.C.M. (RIA) 56162; July 9, 19561956 Tax Ct. Memo LEXIS 130">*130 The decedent, d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609735/ | BRYCE'S MOUNTAIN RESORT, INC., STONEY CREEK UTILITIES, INC., BLUE KNOB RESORT, INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBryce's Mountain Resort, Inc. v. CommissionerDocket No. 26382-82.United States Tax CourtT.C. Memo 1985-293; 1985 Tax Ct. Memo LEXIS 338; 50 T.C.M. 164; T.C.M. (RIA) 85293; June... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609736/ | ROBERT M. KALISCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKalisch v. CommissionerDocket No. 5663-85.United States Tax CourtT.C. Memo 1986-541; 1986 Tax Ct. Memo LEXIS 59; 52 T.C.M. 991; T.C.M. (RIA) 86541; November 12, 1986. Robert A. Fee, for the petitioner. Michael A. Rizzuto and Albert G. Kobylar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609737/ | TERMINAL REALTY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Terminal Realty Corp. v. CommissionerDocket Nos. 43766, 50762, 60596, 71157.United States Board of Tax Appeals32 B.T.A. 623; 1935 BTA LEXIS 919; May 17, 1935, Promulgated 1935 BTA LEXIS 919">*919 1. An owner who leases property f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609738/ | CECIL W. STEVENSON and LILLIAN STEVENSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStevenson v. CommissionerDocket No. 2374-75.United States Tax CourtT.C. Memo 1977-260; 1977 Tax Ct. Memo LEXIS 181; 36 T.C.M. 1050; T.C.M. (RIA) 770260; August 10, 1977, Filed 1977 Tax Ct. Memo LEXIS 181">*181 Cecil W.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609739/ | APPEAL OF PLEASANT VALLEY RANCH CO.Pleasant Valley Ranch Co. v. CommissionerDocket No. 1315.United States Board of Tax Appeals2 B.T.A. 335; 1925 BTA LEXIS 2433; July 14, 1925, Decided Submitted May 26, 1925. 1925 BTA LEXIS 2433">*2433 F. P. Greene, Esq., for the taxpayer. W. Frank Gibbs, Esq., for the Commissioner. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609740/ | Harold S. Lutsko and Lucille L. Lutsko v. Commissioner.Lutsko v. CommissionerDocket No. 1153-67.United States Tax CourtT.C. Memo 1969-78; 1969 Tax Ct. Memo LEXIS 221; 28 T.C.M. 443; T.C.M. (RIA) 69078; April 17, 1969, Filed James J. Frank, for the petitioners. 1 Joseph M. Abele, for the respondent. DAWSONMemorandum Fin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609743/ | DAVIS B. JOSEPH AND HELEN M. JOSEPH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJoseph v. CommissionerDocket No. 1320-90United States Tax CourtT.C. Memo 1991-94; 1991 Tax Ct. Memo LEXIS 113; 61 T.C.M. 2056; T.C.M. (RIA) 91094; March 5, 1991, Filed 1991 Tax Ct. Memo LEXIS 113">*113 An order will be enter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609744/ | ATLANTIC & CARIBBEAN STEAM NAVIGATION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Atlantic & Caribbean Steam Navigation Co. v. CommissionerDocket No. 13159.United States Board of Tax Appeals12 B.T.A. 606; 1928 BTA LEXIS 3498; June 14, 1928, Promulgated 1928 BTA LEXIS 3498">*3498 1. The effect of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609745/ | GEORGE E. FEDOR AND HELEN R. FEDOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFedor v. CommissionerDocket No. 20789-85.United States Tax CourtT.C. Memo 1986-368; 1986 Tax Ct. Memo LEXIS 241; 52 T.C.M. 160; T.C.M. (RIA) 86368; August 11, 1986. 1986 Tax Ct. Memo LEXIS 241">*241 The Ohio Department of L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609748/ | JAMAICA WATER SUPPLY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jamaica Water Supply Co. v. CommissionerDocket No. 94503.United States Board of Tax Appeals42 B.T.A. 359; 1940 BTA LEXIS 1009; July 19, 1940, Promulgated 1940 BTA LEXIS 1009">*1009 1. Where petitioner, on the accrual basis, furn... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609749/ | AMSCO-WIRE PRODUCTS CORPORATION, TRANSFEREE, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Amsco-Wire Products Corp. v. CommissionerDocket No. 100098.United States Board of Tax Appeals44 B.T.A. 717; 1941 BTA LEXIS 1284; June 13, 1941, Promulgated 1941 BTA LEXIS 1284">*1284 During the years 1920 through 1935 a corpor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609764/ | Ben S. Kaufman and Natalie Kaufman, Petitioners v. Commissioner of Internal Revenue, RespondentKaufman v. CommissionerDocket No. 23748-81United States Tax Court82 T.C. 743; 1984 U.S. Tax Ct. LEXIS 70; 82 T.C. No. 58; May 23, 1984, Filed *70 Decision will be entered for the respondent. The Revenue Act of 1978, enacted ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609765/ | JOHN W. GRAYSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGraysonDocket No. 15312-88United States Tax CourtT.C. Memo 1992-492; 1992 Tax Ct. Memo LEXIS 518; 64 T.C.M. (CCH) 616; September 1, 1992, Filed *518 Held: The period of limitations upon assessment applicable to a partner's distributive shar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2632906/ | 2007 UT App 61
Laurie P. Wall, Petitioner and Appellee,
v.
Cory R. Wall, Respondent and Appellant.
Case No. 20060312-CA.
Utah Court of Appeals.
Filed February 23, 2007.
Gregory B. Wall, Salt Lake City, for Appellant.
Robert H. Wilde, Midvale, for Appellee.
Before Judges Bench, Billings, and Davis.
OPINION
BILLINGS, Ju... | 01-04-2023 | 11-01-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4609766/ | Dorothy C. Thorpe Glass Mfg. Corp., Petitioner v. Commissioner of Internal Revenue, RespondentDorothy C. Thorpe Glass Mfg. Corp. v. CommissionerDocket No. 144-67United States Tax Court51 T.C. 300; 1968 U.S. Tax Ct. LEXIS 23; November 26, 1968, Filed *23 Decision will be entered under Rule 50. T corporation owned real ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609769/ | DENNIS W. SCHILLINGER AND MONICA L. SCHILLINGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchillinger v. CommissionerDocket No. 8913-88United States Tax CourtT.C. Memo 1990-640; 1990 Tax Ct. Memo LEXIS 715; 60 T.C.M. (CCH) 1470; T.C.M. (RIA) 90640; December 20, 1990, Filed *715 Decision will be entere... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609770/ | JENNIE ARROTT ADAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Adams v. CommissionerDocket No. 98106.United States Board of Tax Appeals44 B.T.A. 408; 1941 BTA LEXIS 1335; May 6, 1941, Promulgated *1335 Held, on the facts, that the petitioner had no right in the taxable years to income from sale of cor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609772/ | NANCY L. COLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCole v. CommissionerDocket No. 29617-88United States Tax CourtT.C. Memo 1990-477; 1990 Tax Ct. Memo LEXIS 522; 60 T.C.M. (CCH) 687; T.C.M. (RIA) 90477; September 4, 1990, Filed *522 Decision will be entered for the respondent. Nancy L. Cole, pro ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609774/ | ESTATE OF JOHN W. THOMPSON, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thompson v. CommissionerDocket No. 27050.United States Board of Tax Appeals21 B.T.A. 568; 1930 BTA LEXIS 1837; December 4, 1930, Promulgated *1837 DEDUCTION - BUSINESS EXPENSE. - The taxpayer was a general contractor and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609775/ | JAMES E. DEVINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDevine v. CommissionerDocket No. 15272-79.United States Tax CourtT.C. Memo 1980-511; 1980 Tax Ct. Memo LEXIS 74; 41 T.C.M. (CCH) 375; T.C.M. (RIA) 80511; November 19, 1980, Filed James E. Devine, pro se. John J. Morrison, for the respondent. F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609777/ | Milton Falkoff and Jeannette L. Falkoff, Petitioners v. Commissioner of Internal Revenue, RespondentFalkoff v. CommissionerDocket No. 2087-71United States Tax Court62 T.C. 200; 1974 U.S. Tax Ct. LEXIS 108; 62 T.C. No. 22; May 15, 1974, Filed *108 Decision will be entered under Rule 155. During 1966 petitioner was a pa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609778/ | WILLIAM H. KENNER and ELEANOR V. KENNER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Kenner v. CommissionerDocket Nos. 2761-62, 2762-62, 2763-62United States Tax CourtT.C. Memo 1975-118; 1975 Tax Ct. Memo LEXIS 254; 34 T.C.M. (CCH) 577; T.C.M. (RIA) 750118; April 30, 1975, Filed. Charles A. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609779/ | Gardens of Faith, Inc. v. Commissioner. Raymond F. Cushing and Kathryne R. Cushing v. Commissioner.Gardens of Faith, Inc. v. CommissionerDocket Nos. 1362-62, 1363-62.United States Tax CourtT.C. Memo 1964-178; 1964 Tax Ct. Memo LEXIS 154; 23 T.C.M. (CCH) 1045; T.C.M. (RIA) 64178; June 30, 1964John Y. Merrell, Shoreham B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609780/ | Regal, Incorporated, Petitioner v. Commissioner of Internal Revenue, RespondentRegal, Inc. v. CommissionerDocket No. 3937-67United States Tax Court53 T.C. 261; 1969 U.S. Tax Ct. LEXIS 22; November 17, 1969, Filed *22 Decision will be entered for the respondent. T corporation and its 19 wholly owned subsidiary corporat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609782/ | 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 1990-525; 1990 Tax Ct. Memo LEXIS 580; 60 T.C.M. (CCH) 952; T.C.M. (RIA) 90525; October 4, 1990, Filed Thomas G. Christm... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609784/ | APPEAL OF CANYON LUMBER COMPANY.Canyon Lumber Co. v. CommissionerDocket No. 4917.United States Board of Tax Appeals4 B.T.A. 940; 1926 BTA LEXIS 2149; September 22, 1926, Decided *2149 The C Co. owned 50 per cent of the stock of the D Co. The J Co. owned the other 50 per cent, and because of its financial obligations ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609786/ | L. Houston Brown and Olga R. Brown v. Commissioner.Brown v. CommissionerDocket No. 84493.United States Tax CourtT.C. Memo 1961-214; 1961 Tax Ct. Memo LEXIS 135; 20 T.C.M. (CCH) 1063; T.C.M. (RIA) 61214; July 28, 1961*135 1. Held, respondent did not err in increasing petitioner's distributive share of partnership incom... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609787/ | HALLIBURTON COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHalliburton Co. v. CommissionerDocket No. 26290-90RUnited States Tax CourtT.C. Memo 1992-533; 1992 Tax Ct. Memo LEXIS 557; 64 T.C.M. (CCH) 710; September 10, 1992, Filed *557 For Petitioner: Donald F. Wood and Douglas E. Hamel, For Responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609788/ | Estate of Margaret P. Gallois, Deceased, John E. Gallois, Executor, and Jeanne G. Hill, Executrix, Petitioners, v. Commissioner of Internal Revenue, RespondentGallois v. CommissionerDocket No. 3507United States Tax Court4 T.C. 840; 1945 U.S. Tax Ct. LEXIS 218; February 27, 1945, Promulgated *218 Decision will be entere... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609789/ | JOSEPH D. SHEIN AND JANET SHEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentShein v. CommissionerDocket No. 33287-84.United States Tax CourtT.C. Memo 1987-329; 1987 Tax Ct. Memo LEXIS 329; 53 T.C.M. (CCH) 1292; T.C.M. (RIA) 87329; June 30, 1987. *329 Joseph D. Shein, pro se. Joellyn R. Cattell, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609791/ | FLEMMON E. GLOYD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gloyd v. CommissionerDocket Nos. 33183, 39411.United States Board of Tax Appeals19 B.T.A. 966; 1930 BTA LEXIS 2290; May 15, 1930, Promulgated *2290 George E. H. Goodner, Esq., and Frederick C. Rohwerder, C.P.A., for the petitioner. W. Frank ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609794/ | FRED M. WILMOTH and FRANCES H. WILMOTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilmoth v. CommissionerDocket No. 9602-76.United States Tax CourtT.C. Memo 1979-314; 1979 Tax Ct. Memo LEXIS 210; 38 T.C.M. (CCH) 1216; T.C.M. (RIA) 79314; August 14, 1979, Filed Thomas N. Chambers,James H. Nix and Louis ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609796/ | Bridgeport Hydraulic Company, Petitioner, v. Commissioner of Internal Revenue, RespondentBridgeport Hydraulic Co. v. CommissionerDocket No. 43322United States Tax Court22 T.C. 215; 1954 U.S. Tax Ct. LEXIS 222; April 30, 1954, Filed April 30, 1954, Filed *222 Decision will be entered under Rule 50. 1. Income Deduction ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/264168/ | 331 F.2d 280
MINUTE MAID COMPANY, Appellant,v.CITRUS, CANNERY, FOOD PROCESSING AND ALLIED WORKERS,DRIVERS, WAREHOUSEMEN AND HELPERS, LOCAL UNION#444, Appellees.
No. 21168.
United States Court of Appeals,Fifth Circuit.
April 28, 1964.
O. R. T. Bowden, Hamilton & Bowden, Jacksonville, Fla., for appellant.
Richard H. Fra... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4609797/ | Daniel W. Farnsworth and Gertrude A. Farnsworth, His Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentFarnsworth v. CommissionerDocket Nos. 60596, 64736United States Tax Court29 T.C. 1131; 1958 U.S. Tax Ct. LEXIS 230; March 21, 1958, Filed *230 Decisions will be entered under Rule 50. 1. Payments by p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609798/ | Arthur W. Einstein and Jean M. Einstein, et al. 1 v. Commissioner. Einstein v. CommissionerDocket Nos. 35760, 35768, 35781.United States Tax CourtT.C. Memo 1955-6; 1955 Tax Ct. Memo LEXIS 333; 14 T.C.M. (CCH) 19; T.C.M. (RIA) 55006; January 18, 1955*333 Employees' trust: Distribution of annuity contract in year not ex... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609799/ | ESTATE OF IRWIN A. SMITH, DECEASED, LILLIAN D. CURTIS, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Smith v. CommissionerDocket No. 102271.United States Board of Tax Appeals45 B.T.A. 59; 1941 BTA LEXIS 1183; September 11, 1941, Promulgated *1183 In 1930 the decedent purchased an oil royalty i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609802/ | THOMAS V. PERILLO AND EDITH PERILLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPerillo v. CommissionerDocket No. 6391-85.United States Tax CourtT.C. Memo 1987-26; 1987 Tax Ct. Memo LEXIS 26; 52 T.C.M. (CCH) 1379; T.C.M. (RIA) 87026; January 12, 1987. Peter R. Newman, for the petitioners. Victoria Wils... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609803/ | THOMAS E. AND JUDITH C. CHARLTON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Charlton v. CommissionerDocket Nos. 46689-86, 19295-87, 19297-87, 21098-87United States Tax CourtT.C. Memo 1990-402; 1990 Tax Ct. Memo LEXIS 419; 60 T.C.M. (CCH) 324; T.C.M. (RIA) 90402; July 31, 1990, Filed Decision... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609805/ | CAROLINA-FLORIDA REALTY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carolina-Florida Realty Co. v. CommissionerDocket No. 104800.United States Board of Tax Appeals46 B.T.A. 777; 1942 BTA LEXIS 819; March 27, 1942, Promulgated *819 Where, under a trust indenture securing bonds of petitioner, pa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609806/ | AIRTHERM MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Airtherm Mfg. Co. v. CommissionerDocket No. 100808.United States Board of Tax Appeals43 B.T.A. 736; 1941 BTA LEXIS 1445; February 28, 1941, Promulgated *1445 Where a corporation issued preferred stock certificates in 1936, providin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609807/ | ELDRED W. BARNES and GLORIA BARNES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarnes v. CommissionerDocket No. 24399-81.United States Tax CourtT.C. Memo 1985-456; 1985 Tax Ct. Memo LEXIS 178; 50 T.C.M. (CCH) 936; T.C.M. (RIA) 85456; August 28, 1985. George Constable, for the petitioners. Peter R. Hoch... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609808/ | NORBERT E. STELTEN AND GWEN A. STELTEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStelten v. CommissionerDocket No. 13967-81.United States Tax CourtT.C. Memo 1982-512; 1982 Tax Ct. Memo LEXIS 237; 44 T.C.M. (CCH) 1053; T.C.M. (RIA) 82512; September 9, 1982. Norbert E. Stelten and Gwen A. Stelten, pro ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609811/ | A. M. BYERS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.A. M. Byers Co. v. CommissionerDocket No. 7451.United States Board of Tax Appeals19 B.T.A. 660; 1930 BTA LEXIS 2357; April 22, 1930, Promulgated *2357 1. Value of assets paid in for capital stock determined for purposes of invested capital u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609812/ | WALTER J. ZABLE AND BETTY C. ZABLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentZable v. CommissionerDocket No. 33174-87United States Tax CourtT.C. Memo 1990-55; 1990 Tax Ct. Memo LEXIS 55; 58 T.C.M. (CCH) 1330; T.C.M. (RIA) 90055; February 7, 1990William C. Stewart, Jr., for the petitioners. Catherine M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609813/ | William D. Glenn, Petitioner v. Commissioner of Internal Revenue, RespondentGlenn v. CommissionerDocket No. 1110-73United States Tax Court62 T.C. 270; 1974 U.S. Tax Ct. LEXIS 101; 62 T.C. No. 32; May 30, 1974, Filed *101 Decision will be entered for the respondent. Petitioner is a licensed public accountant in Tenness... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609816/ | Nathan Thomas Veatch and Amarette W. Veatch v. Commissioner.Veatch v. CommissionerDocket No. 38567.United States Tax Court1953 Tax Ct. Memo LEXIS 42; 12 T.C.M. 1342; T.C.M. (RIA) 53381; November 30, 1953Robert B. Caldwell, Esq., 1000 Federal Reserve Bank Building, Kansas City, Mo., Robert S. Eastin, Esq., and M. D. Bla... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609819/ | Thomas K. McManus and Margaret F. McManus, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentMcManus v. CommissionerDocket Nos. 2879-73, 2880-73, 2881-73, 8593-73, 8594-73, 8595-73United States Tax Court65 T.C. 197; 1975 U.S. Tax Ct. LEXIS 43; October 30, 1975, Filed 1975 U.S. Tax Ct. LEXIS 43">*43 D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609820/ | Golconda Mining Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentGolconda Mining Corp. v. CommissionerDocket Nos. 4352-67, 4940-68United States Tax Court58 T.C. 736; 1972 U.S. Tax Ct. LEXIS 79; August 2, 1972, Filed 1972 U.S. Tax Ct. LEXIS 79">*79 Held: (1) The current market value of petitioner's... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609821/ | John W. Ledoux and Geraldine C. Ledoux, Petitioners v. Commissioner of Internal Revenue, RespondentLedoux v. CommissionerDocket No. 9470-78United States Tax Court77 T.C. 293; 1981 U.S. Tax Ct. LEXIS 82; August 10, 1981, Filed 1981 U.S. Tax Ct. LEXIS 82">*82 Decision will be entered for the respondent. Petitioner sold ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609822/ | W. S. BRONSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bronson v. CommissionerDocket No. 20527.United States Board of Tax Appeals9 B.T.A. 1008; 1927 BTA LEXIS 2476; December 29, 1927, Promulgated 1927 BTA LEXIS 2476">*2476 Petitioner's automobile was damaged in an accident while being used for plea... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609824/ | ELIJAH BOUIE and SARAH BOUIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBouie v. CommissionerDocket Nos. 2620-82, 31135-83.United States Tax CourtT.C. Memo 1984-286; 1984 Tax Ct. Memo LEXIS 387; 48 T.C.M. 214; T.C.M. (RIA) 84286; May 30, 1984. Emerson E. Blue, for the petitioners. John T. Lortie, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609825/ | NATIONAL SEMICONDUCTOR CORPORATION AND CONSOLIDATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNational Semiconductor Corp. v. CommissionerDocket No. 4754-89United States Tax CourtT.C. Memo 1991-81; 1991 Tax Ct. Memo LEXIS 99; 61 T.C.M. 2005; T.C.M. (RIA) 91081; February 28, 1991, Filed 199... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609827/ | The Logan and Kanawha Coal Company, Petitioner, v. Commissioner of Internal Revenue, RespondentLogan & Kanawha Coal Co. v. CommissionerDocket No. 6016United States Tax Court5 T.C. 1298; 1945 U.S. Tax Ct. LEXIS 15; December 26, 1945, Promulgated 1945 U.S. Tax Ct. LEXIS 15">*15 Decision will be entered for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609829/ | DAVID BRUCKHEIMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bruckheimer v. CommissionerDocket No. 102343.United States Board of Tax Appeals46 B.T.A. 234; 1942 BTA LEXIS 889; February 3, 1942, Promulgated 1942 BTA LEXIS 889">*889 A corporation reacquired some of its own stock by purchase for cash fro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609830/ | LORD MOTOR CAR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lord Motor Car Co. v. CommissionerDocket No. 4718.United States Board of Tax Appeals5 B.T.A. 818; 1926 BTA LEXIS 2763; December 16, 1926, Promulgated 1926 BTA LEXIS 2763">*2763 Petitioner is entitled to inventory its used cars at bona fide... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609831/ | Unitex Industries, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentUnitex Industries, Inc. v. CommissionerDocket No. 58752United States Tax Court30 T.C. 468; 1958 U.S. Tax Ct. LEXIS 176; May 29, 1958, Filed 1958 U.S. Tax Ct. LEXIS 176">*176 Decision will be entered under Rule 50. Where preferred stock... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609832/ | JOHN D. ASKEW AND NONA B. ASKEW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAskew v. CommissionerDocket No. 15898-80.United States Tax CourtT.C. Memo 1985-100; 1985 Tax Ct. Memo LEXIS 531; 49 T.C.M. 876; T.C.M. (RIA) 85100; March 6, 1985. E. J. Ball and Kenneth R. Mourton for the petitioners. William B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609854/ | Ferdinand Lee Haber v. Commissioner. Gertrude Haber v. Commissioner.Haber v. CommissionerDocket Nos. 78700, 82503.United States Tax CourtT.C. Memo 1960-84; 1960 Tax Ct. Memo LEXIS 205; 19 T.C.M. (CCH) 446; T.C.M. (RIA) 60084; May 4, 1960John F. Miller, Jr., Esq., for petitioner Ferdinand Lee Haber. Samuel E. Kezsbom, E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609855/ | CHARLES THOMAS CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentClark v. CommissionerDocket No. 18857-83.United States Tax CourtT.C. Memo 1986-586; 1986 Tax Ct. Memo LEXIS 17; 52 T.C.M. (CCH) 1175; T.C.M. (RIA) 86586; December 17, 1986. *17 Held: The addition to tax for fraud not found; additions to ta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609857/ | E. L. Westhafer and Roseland S. Westhafer v. Commissioner.Westhafer v. CommissionerDocket No. 38118.United States Tax Court1953 Tax Ct. Memo LEXIS 104; 12 T.C.M. (CCH) 1100; T.C.M. (RIA) 53318; September 28, 1953*104 F. V. Westhafer, Esq., for the petitioners. William B. Riley, Esq., for the respondent. RAUMMemorandu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609858/ | HIRAM C. WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilson v. CommissionerDocket No. 18634.United States Board of Tax Appeals17 B.T.A. 976; 1929 BTA LEXIS 2210; October 16, 1929, Promulgated *2210 1. Commissioner approved in disallowing the deduction of certain expenditures claimed to have be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609859/ | ANDREW JOSEPH LARVIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLarvin v. CommissionerDocket No. 6098-84.United States Tax CourtT.C. Memo 1985-385; 1985 Tax Ct. Memo LEXIS 247; 50 T.C.M. (CCH) 568; T.C.M. (RIA) 85385; July 31, 1985. Andrew Joseph Larvin, pro se. Arthur L. Skaar, for the respondent. SW... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609861/ | JOSEPH M. RANSOM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRansom v. CommissionerDocket Nos. 13257-86, 31016-86United States Tax CourtT.C. Memo 1990-381; 1990 Tax Ct. Memo LEXIS 399; 60 T.C.M. (CCH) 229; T.C.M. (RIA) 90381; July 24, 1990, Filed *399 Decisions will be entered under Rule 155. Richard M.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609862/ | CONSOLIDATED LTD., M. LA RUE HARCOURT, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentConsolidated Ltd. v. CommissionerDocket No. 6262-92United States Tax CourtT.C. Memo 1993-571; 1993 Tax Ct. Memo LEXIS 582; 66 T.C.M. (CCH) 1474; December 6, 1993, Filed *582 An order denying petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609863/ | UDOLPHO WOLFE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Udolpho Wolfe Co. v. CommissionerDocket No. 16010.United States Board of Tax Appeals15 B.T.A. 485; 1929 BTA LEXIS 2847; February 19, 1929, Promulgated *2847 1. Court costs and attorneys' fees assessed against the petitioner by a court of e... | 01-04-2023 | 11-20-2020 |
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