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https://www.courtlistener.com/api/rest/v3/opinions/4609864/ | Oyster Shell Products Corporation, Inc. v. Commissioner. Arthur Ackerman and Evelyn Ackerman v. Commissioner. Gustaf A. E. Ackerman and Grace L. Ackerman v. Commissioner.Oyster Shell Products Corp. v. CommissionerDocket Nos. 65294-65296.United States Tax CourtT.C. Memo 1961-323; 1961 Tax Ct. Memo LEXIS 28; 20 T.C.M. (C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609865/ | J. H. SCHROEDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; MARLYS E. SCHROEDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchroeder v. CommissionerDocket Nos. 33415-85; 33508-85United States Tax CourtT.C. Memo 1986-583; 1986 Tax Ct. Memo LEXIS 23; 52 T.C.M. (CCH) 1163; T.C.M. (RIA) 865... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609866/ | BROADWAY-BROMPTON BUILDINGS LIQUIDATION TRUST, AMERICAN NATIONAL BANK AND TRUST COMPANY OF CHICAGO, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Broadway-Brompton Bldgs. Liquidation Trust v. CommissionerDocket No. 82818.United States Board of Tax Appeals34 B.T.A. 1089; 1936 BTA LEXIS 600; Octobe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471840/ | RECOMMENDED FOR PUBLICATION
Pursuant to Sixth Circuit I.O.P. 32.1(b)
File Name: 20a0016p.06
UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT
UNITED STATES OF AMERICA, ... | 01-04-2023 | 01-13-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609872/ | Leland Hazard, Petitioner, v. Commissioner of Internal Revenue, RespondentHazard v. CommissionerDocket No. 8690United States Tax Court7 T.C. 372; 1946 U.S. Tax Ct. LEXIS 126; July 16, 1946, Promulgated *126 Decision will be entered under Rule 50. Petitioner, an attorney at law, owned and occupied, as a residence, prop... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609874/ | PETER A. BEAUGARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EILEEN M. BEAUGARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBeaugard v. CommissionerDocket Nos. 4661-78, 4739-78.United States Tax CourtT.C. Memo 1980-311; 1980 Tax Ct. Memo LEXIS 269; 40 T.C.M. (CCH) 962; T.C.M. (RIA) 8031... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609875/ | Appeal of ALEMITE DIE CASTING & MANUFACTURING CO.Alemite Die Casting & Mfg. Co. v. CommissionerDocket No. 579.United States Board of Tax Appeals1 B.T.A. 548; 1925 BTA LEXIS 2911; January 31, 1925, decided Submitted December 10, 1924. *2911 Worthlessness of debts must be proven in fact. F. A. Thulin, Esq., for the ta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609850/ | FRANKLIN TITLE & TRUST COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BEN FRANKLIN FIRE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Franklin Title & Trust Co. v. CommissionerDocket Nos. 51947, 60167, 67804, 67805.United States Board of Tax Appeals32 B.T.A. 266;... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609851/ | JOHN T. PETTIT and JO BETTY PETTIT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPettit v. CommissionerDocket No. 13640-80.United States Tax CourtT.C. Memo 1984-460; 1984 Tax Ct. Memo LEXIS 219; 48 T.C.M. 972; T.C.M. (RIA) 84460; August 28, 1984. 1984 Tax Ct. Memo LEXIS 219">*219 Held:(1) H and W are lia... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609852/ | RALPH BUELOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBuelow v. CommissionerDocket No. 33973-86United States Tax CourtT.C. Memo 1990-219; 1990 Tax Ct. Memo LEXIS 238; 59 T.C.M. 502; T.C.M. (RIA) 90219; April 30, 1990, Filed Ralph Buelow, pro se. Mark D. Peterson, for the respondent. COLVIN, Judge. C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609834/ | Appeal of THE ROYAL COLLIERIES COMPANY.Royal Collieries Co. v. CommissionerDocket No. 233.United States Board of Tax Appeals1 B.T.A. 369; 1925 BTA LEXIS 2941; January 27, 1925, decided Submitted November 25, 1924. 1925 BTA LEXIS 2941">*2941 The lessee of coal lands is entitled under the Revenue Act of 1916 to the ded... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609835/ | Joe Marks and Ruby Marks v. Commissioner.Marks v. CommissionerDocket No. 5098-64.United States Tax CourtT.C. Memo 1968-14; 1968 Tax Ct. Memo LEXIS 283; 27 T.C.M. 80; T.C.M. (RIA) 68014; January 22, 1968. Filed 1968 Tax Ct. Memo LEXIS 283">*283 Petitioner Ruby Marks is a practicing gypsy palmist. She persuaded Thomas E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609836/ | Bernard C. Billman and But Thi Billman, Petitioners v. Commissioner of Internal Revenue, RespondentBillman v. CommissionerDocket No. 10747-77United States Tax Court73 T.C. 139; 1979 U.S. Tax Ct. LEXIS 34; October 22, 1979, Filed 1979 U.S. Tax Ct. LEXIS 34">*34 Decision will be entered for the respondent. Petitioner Be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609837/ | ESTATE OF RALPH E. LENHEIM, DECEASED, WILLIAM R. LENHEIM AND BERNARD J. LENHEIM, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Lenheim v. CommissionerDocket No. 38464-87United States Tax CourtT.C. Memo 1991-21; 1991 Tax Ct. Memo LEXIS 25; 61 T.C.M. 1700; T.C.M. (RIA) 91021; January 22, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609840/ | Estate of Hilda Beecher Stowe, David Beecher Stowe, Robinson Smith Beecher Stowe, and Katharine,jahn Cordes, Executors v. Commissioner.Estate of Stowe v. CommissionerDocket No. 4910-68.United States Tax CourtT.C. Memo 1972-108; 1972 Tax Ct. Memo LEXIS 149; 31 T.C.M. 432; T.C.M. (RIA) 72108; May 9, 1972, Filed. 1972 Ta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609841/ | Stanley Imerman, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentImerman v. CommissionerDocket Nos. 5933, 5934, 5935, 5936United States Tax Court7 T.C. 1030; 1946 U.S. Tax Ct. LEXIS 50; October 23, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 50">*50 Decisions will be entered under Rule 50. In 1941 t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609843/ | APPEAL OF STOKES MILLING CO.Stokes Milling Co. v. CommissionerDocket No. 2323.United States Board of Tax Appeals2 B.T.A. 1284; 1925 BTA LEXIS 2110; November 9, 1925, Decided Submitted September 15, 1925. 1925 BTA LEXIS 2110">*2110 Evidence held insufficient to establish that the actual cash value of property at the t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609844/ | James K. Calcutt and June B. Calcutt Petitioners v. Commissioner of Internal Revenue, RespondentCalcutt v. CommissionerDocket No. 26418-86United States Tax Court91 T.C. 14; 1988 U.S. Tax Ct. LEXIS 86; 91 T.C. No. 2; July 13, 1988; As amended July 14, 1988 July 13, 1988, Filed 1988 U.S. Tax Ct. LEXIS 86">*86 Decision wi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609845/ | RANDY ALAN LATTERELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLatterell v. CommissionerDocket No. 32146-83.United States Tax CourtT.C. Memo 1985-152; 1985 Tax Ct. Memo LEXIS 481; 49 T.C.M. 1090; T.C.M. (RIA) 85152; March 28, 1985. Randy Alan Latterell, pro se. R. Alan1985 Tax Ct. Memo LEXIS 481">*482... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609846/ | IRVING C. ACKERMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SIMON HARRIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ackerman v. CommissionerDocket Nos. 30311, 31632, 31634, 40948, 40949.United States Board of Tax Appeals24 B.T.A. 512; 1931 BTA LEXIS 1628; October 28, 1931, Promul... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609847/ | William G. Matta v. Commissioner.William G. Matta v. CommissionerDocket No. 15568.United States Tax Court1948 Tax Ct. Memo LEXIS 30; 7 T.C.M. 876; T.C.M. (RIA) 48247; November 22, 19481948 Tax Ct. Memo LEXIS 30">*30 Where, pursuant to a formal partnership contract, the father, the son and the son's wife all performed ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609849/ | Babette G. Lurie, Petitioner, v. Commissioner of Internal Revenue, Respondent. Louis R. Lurie, Petitioner, v. Commissioner of Internal Revenue, RespondentLurie v. CommissionerDocket Nos. 3571, 3572United States Tax Court4 T.C. 1065; 1945 U.S. Tax Ct. LEXIS 194; March 31, 1945, Promulgated 1945 U.S. Tax Ct. LEXIS 194">... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609878/ | Carl E. Metz, et al. 1 v. Commissioner. Metz v. CommissionerDocket Nos. 37524, 37525, 43054.United States Tax CourtT.C. Memo 1955-303; 1955 Tax Ct. Memo LEXIS 33; 14 T.C.M. (CCH) 1166; T.C.M. (RIA) 55303; November 8, 1955*33 An individual who was engaged principally in the construction and sale of row houses, also sol... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3270076/ | Appellant was indicted in the circuit court of Ashley County for the crime of murder in the first degree for shooting and killing Bill Jones, on May 23, 1927, who was passing his premises in an automobile, in company with Roy Robbins, Lee Robbins and Bank Norrell. Bill Crow Sharp, son of appellant, and Boss Jordan were... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4609879/ | DAVID RODEFER OIL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.David Rodefer Oil Co. v. CommissionerDocket No. 10184.United States Board of Tax Appeals11 B.T.A. 782; 1928 BTA LEXIS 3727; April 23, 1928, Promulgated *3727 1. The petitioner's inventories of oil at the beginning and close of the fisc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609880/ | Joseph A. Bass, Raymond J. Bass, Josephine A. Bass, and Anita Ruth Bass, Copartners Doing Business under the Name and Style of Joseph A. Bass Company; Paul Steenberg Construction Company, a Corporation; and Fleisher Engineering & Construction Co., a Corporation; all Together as Joint Contractors and Coventurers, Petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609881/ | William Edgar Close v. Commissioner.Close v. CommissionerDocket No. 63304.United States Tax CourtT.C. Memo 1959-71; 1959 Tax Ct. Memo LEXIS 177; 18 T.C.M. (CCH) 348; T.C.M. (RIA) 59071; April 14, 1959*177 Kenneth Cleaver, Esq., 2120 Colorado Boulevard, Los Angeles, Calif., for the petitioner. Eugene F. Reardon, Esq., ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609882/ | JAMES H. TORRENS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWIN WILE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.TORRENS v. COMMISSIONERDocket Nos. 53778, 54451.United States Board of Tax Appeals31 B.T.A. 787; 1934 BTA LEXIS 1029; November 30, 1934, Promulgated *1029 1. Where ea... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609883/ | THE CAXTON PRINTERS, LIMITED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Caxton Printers, Ltd. v. CommissionerDocket No. 62142.United States Board of Tax Appeals27 B.T.A. 1110; 1933 BTA LEXIS 1253; April 6, 1933, Promulgated *1253 1. PENSION TRUST FUND - REQUIREMENTS FOR DEDUCTIBILITY OF PAYMENTS THE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609886/ | Louise K. Aprill, Petitioner, v. Commissioner of Internal Revenue, RespondentAprill v. CommissionerDocket No. 20091United States Tax Court13 T.C. 707; 1949 U.S. Tax Ct. LEXIS 45; November 8, 1949, Promulgated *45 Decision will be entered under Rule 50. Payments made to petitioner by the corporation formerly directed b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609887/ | KAW RIVER SAND & MATERIAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kaw River Sand & Material Co. v. CommissionerDocket No. 21976.United States Board of Tax Appeals14 B.T.A. 987; 1929 BTA LEXIS 3005; January 4, 1929, Promulgated *3005 Evidence held insufficient to determine that respondent erred... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609888/ | WILLIAM AND THERESA L. DILAURA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDi Laura v. CommissionerDocket No. 26737-86.United States Tax CourtT.C. Memo 1987-291; 1987 Tax Ct. Memo LEXIS 291; 53 T.C.M. (CCH) 1077; T.C.M. (RIA) 87291; June 11, 1987. William DiLaura and Theresa L. DiLaura, pro se. Karen J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609889/ | REYNALDO N. SOTOMAYOR and ADORACION P. SOTOMAYOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Sotomayor v. CommissionerDocket No. 1801-78.United States Tax CourtT.C. Memo 1979-466; 1979 Tax Ct. Memo LEXIS 58; 39 T.C.M. (CCH) 526; T.C.M. (RIA) 79466; November 26, 1979, Filed Reynaldo N. Sotomayor and Ado... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609890/ | Bettye W. Hobbs v. Commissioner.Hobbs v. CommissionerDocket No. 92125.United States Tax CourtT.C. Memo 1963-6; 1963 Tax Ct. Memo LEXIS 339; 22 T.C.M. (CCH) 15; T.C.M. (RIA) 63006; January 9, 1963R. Monroe Schwartz, Esq., 712 Healey Bldg., Atlanta, Ga., for the petitioner. Winfield A. Gartner, Esq., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609891/ | Arthur L. Fairley v. Commissioner.Fairley v. CommissionerDocket No. 16789.United States Tax Court1948 Tax Ct. Memo LEXIS 123; 7 T.C.M. (CCH) 537; T.C.M. (RIA) 48144; August 4, 1948Julian V. D. Orton, Esq., Salem, N. Y., for the petitioner. John J. Madden, Esq., for the respondent. KERN Memorandum Opinion KERN, Judge: ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609896/ | Robert S. Brown and Sara M. Brown v. Commissioner.Brown v. CommissionerDocket No. 4191-68.United States Tax CourtT.C. Memo 1971-166; 1971 Tax Ct. Memo LEXIS 164; 30 T.C.M. (CCH) 708; T.C.M. (RIA) 71166; July 19, 1971, Filed *164 Petitioners owned directly three corporations - Home, Reserve, and Simplicity. They owned ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609898/ | F. C. HUBBELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BEULAH C. WACHTMEISTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GROVER C. HUBBELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FREDERICK M. HUBBELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609899/ | APPEAL OF BUFFALO SLAG CO.Buffalo Slag Co. v. CommissionerDocket No. 1161.United States Board of Tax Appeals2 B.T.A. 246; 1925 BTA LEXIS 2489; June 30, 1925, Decided Submitted April 21, 1925. *2489 Norman G. Chambers and Harold C. Anderson, C.P. As., for the taxpayer. Edward C. Lake, Esq., for the Commissioner. *246... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609900/ | Estate of Louis J. Dorson, Irving Trust Company, Gertrude L. Dorson and David C. Dorson, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentDorson v. CommissionerDocket No. 2502United States Tax Court4 T.C. 463; 1944 U.S. Tax Ct. LEXIS 8; December 12, 1944, Promulgated *8 Decision will be entered un... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609901/ | ESTATE OF ABRAHAM J. LEVINSKY, IRVING M. COHEN, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Levinsky v. CommissionerDocket No. 15826-81.United States Tax CourtT.C. Memo 1982-544; 1982 Tax Ct. Memo LEXIS 205; 44 T.C.M. (CCH) 1176; T.C.M. (RIA) 82544; September 21, 1982. Gerald B. Berg,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609902/ | Investors Diversified Services, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentInvestors Diversified Services, Inc. v. CommissionerDocket No. 84357United States Tax Court39 T.C. 294; 1962 U.S. Tax Ct. LEXIS 36; November 2, 1962, Filed *36 Decision will be entered for the respondent. Petitioner origin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609903/ | Estate of E. M. M. Anketell, Deceased, Harold M. Blossom, Administrator with will annexed v. Commissioner.Estate of Anketell v. CommissionerDocket No. 110323.United States Tax Court1943 Tax Ct. Memo LEXIS 513; 1 T.C.M. (CCH) 424; T.C.M. (RIA) 43017; January 12, 1943*513 Where the will of a decedent makes no provision ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609905/ | MERCHANTS NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Merchants Nat'l Bank v. CommissionerDocket No. 8179.United States Board of Tax Appeals6 B.T.A. 1167; 1927 BTA LEXIS 3310; April 30, 1927, Promulgated *3310 1. Where a bank keeps its books of account on the cash receipts and disbursem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609907/ | MURRAY SOHN AND RAE SOHN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSohn v. CommissionerDocket No. 19682-84.United States Tax CourtT.C. Memo 1984-588; 1984 Tax Ct. Memo LEXIS 84; 49 T.C.M. (CCH) 30; T.C.M. (RIA) 84588; November 7, 1984. *84 R determined deficiencies in Ps' Federal income taxes for 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609908/ | Arthur Brookfield v. Commissioner.Brookfield v. CommissionerDocket No. 51372.United States Tax CourtT.C. Memo 1956-56; 1956 Tax Ct. Memo LEXIS 238; 15 T.C.M. (CCH) 247; T.C.M. (RIA) 56056; March 12, 1956George L. Ginger, Esq., 16210 Cherrylawn Avenue, Detroit, Mich., for the petitioner. Robert J. Fetterman, Esq., for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609909/ | Floyd Gilbert Bickel, II, and Mary M. Bickel v. Commissioner.Bickel v. CommissionerDocket No. 2731-65.United States Tax CourtT.C. Memo 1966-202; 1966 Tax Ct. Memo LEXIS 82; 25 T.C.M. (CCH) 1037; T.C.M. (RIA) 66202; September 19, 1966Oliver W. Schneider, 7701 Forsyth Blvd., Clayton, Mo., and Donald H. Whaley, for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609910/ | Earle Real Estate Co. v. Commissioner.Earle Real Estate Co. v. CommissionerDocket No. 8677.United States Tax Court1947 Tax Ct. Memo LEXIS 180; 6 T.C.M. (CCH) 667; T.C.M. (RIA) 47163; June 20, 1947*180 Lee C. Bradley, Jr., Esq., 2100 Comer Bldg., Birmingham 3, Ala., for the petitioner. John R. Stivers, Esq., for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609911/ | Estate of Berman Barad, Deceased, Ada Lenobel, Selina Schoenfeld, Edie Sandler, Harvey Jules Barad, Executrices v. Commissioner.Estate of Barad v. CommissionerDocket No. 39574.United States Tax Court1954 Tax Ct. Memo LEXIS 275; 13 T.C.M. (CCH) 223; T.C.M. (RIA) 54082; March 16, 1954Samuel Brodsky, Esq., for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609914/ | Allan Molasky and Gloria Molasky, Petitioners v. Commissioner of Internal Revenue, RespondentMolasky v. CommissionerDocket No. 473-86United States Tax Court91 T.C. 683; 1988 U.S. Tax Ct. LEXIS 126; 91 T.C. No. 44; September 26, 1988September 26, 1988, Filed *126 Decision will be entered under Rule 155 in accordance wit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609915/ | Bernard McMenamy, Contractor, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; McMenamy Employees' Profit Sharing Plan, August O. Doenges, Trustee, Petitioner v. Commissioner of Internal Revenue, RespondentBernard McMenamy, Contractor, Inc. v. CommissionerDocket Nos. 6908-65, 6909-65United States Tax C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609916/ | Mary Tighe, Petitioner, v. Commissioner of Internal Revenue, RespondentTighe v. CommissionerDocket No. 63867United States Tax Court33 T.C. 557; 1959 U.S. Tax Ct. LEXIS 8; December 23, 1959, Filed *8 Decision will be entered under Rule 50. 1. Petitioner's husband, who died in 1931, entered into an agreement with the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609917/ | BOWIE LUMBER CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bowie Lumber Co. v. CommissionerDocket No. 36989.United States Board of Tax Appeals20 B.T.A. 342; 1930 BTA LEXIS 2145; July 28, 1930, Promulgated *2145 Petitioner was affiliated with company A during the entire years 1922 and 1923 and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609918/ | MILLIE PERSON VAUGHN AND GEORGE LOUIS VAUGHN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVaughn v. CommissionerDocket No. 12435-90United States Tax CourtT.C. Memo 1992-317; 1992 Tax Ct. Memo LEXIS 339; 63 T.C.M. (CCH) 3094; June 4, 1992, Filed *339 An appropriate order and decision will be entered unde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609920/ | LUCIUS H. BIGLOW, JR. and NANCY W. BIGLOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBiglow v. CommissionerDocket No. 20429-82.United States Tax CourtT.C. Memo 1985-284; 1985 Tax Ct. Memo LEXIS 347; 50 T.C.M. (CCH) 126; T.C.M. (RIA) 85284; June 13, 1985. Lucius H. Biglow, Jr., pro se. Barry J. Laterma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609921/ | APPEAL OF ANDERSON & LIND MANUFACTURING CO.Anderson & Lind Mfg. Co. v. CommissionerDocket No. 3074.United States Board of Tax Appeals2 B.T.A. 1297; 1925 BTA LEXIS 2078; November 11, 1925, Decided Submitted May 27, 1925. *2078 During the year 1919 the taxpayer charged off its books many accounts claimed to have been a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609922/ | CAROL PITTMAN WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWalker v. CommissionerDocket No. 12152-86.United States Tax CourtT.C. Memo 1987-598; 1987 Tax Ct. Memo LEXIS 597; 54 T.C.M. (CCH) 1257; T.C.M. (RIA) 87598; December 7, 1987. Henry Donald Frantz, Jr. and Randy M. Wells, for the petitioner. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609923/ | Vincent Johnson and Ethelyn Johnson v. Commissioner.Johnson v. CommissionerDocket No. 40599.United States Tax CourtT.C. Memo 1955-247; 1955 Tax Ct. Memo LEXIS 93; 14 T.C.M. (CCH) 981; T.C.M. (RIA) 55247; August 31, 1955Vincent Johnson, Esq., 2001 West 21st Street, Minneapolis, Minn., for the petitioners Richard C. McLa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609924/ | LYLE D. WELSH AND BEVERLY A. WELSH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWelsh v. CommissionerDocket No. 12756-87United States Tax CourtT.C. Memo 1988-512; 1988 Tax Ct. Memo LEXIS 538; 56 T.C.M. (CCH) 560; T.C.M. (RIA) 88512; October 31, 1988; As amended November 3, 1988 *538 Held: Petitioner is ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609925/ | BROOKLYN UNION GAS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brooklyn Union Gas Co. v. CommissionerDocket Nos. 20176, 23380.United States Board of Tax Appeals22 B.T.A. 507; 1931 BTA LEXIS 2105; March 4, 1931, Promulgated *2105 1. INCOME - ACCOUNTING - ACCRUAL BASIS. - That portion of charge... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609926/ | MEARL A. ROSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRose v. Comm'rDocket Nos. 19640-81, 18931-82.United States Tax CourtT.C. Memo 1984-537; 1984 Tax Ct. Memo LEXIS 138; 48 T.C.M. (CCH) 1331; T.C.M. (RIA) 84537; October 4, 1984. John Freeman Blake and Michael P. McCabe, for the petitioner. Donna J.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609927/ | Mortimer A. Kline, Petitioner, v. Commissioner of Internal Revenue, Respondent. Gordon Oil Company, Petitioner, v. Commissioner of Internal Revenue, RespondentKline v. CommissionerDocket Nos. 57291, 57292United States Tax Court29 T.C. 1110; 1958 U.S. Tax Ct. LEXIS 234; 9 Oil & Gas Rep. 859; March 13, 1958, Filed *234 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609929/ | Estate of Edith Fitz, Reginald Fitz and Phoebe M. Fitz, Executors v. Commissioner.Estate of Edith Fitz v. CommissionerDocket No. 4734.United States Tax Court1945 Tax Ct. Memo LEXIS 55; 4 T.C.M. 968; T.C.M. (RIA) 45327; October 24, 1945Phillips Ketchum, Esq., 1 Federal St., Boston, Mass., for the petitioners. Carl A. St... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609930/ | Progressive Welder Company, a Michigan corporation v. Commissioner.Progressive Welder Co. v. CommissionerDocket No. 35582.United States Tax Court1953 Tax Ct. Memo LEXIS 128; 12 T.C.M. 1012; T.C.M. (RIA) 53303; August 31, 1953John F. Langs, Esq., 2508 Guardian Building, Detroit, Mich., for the petitioner. Peter K. Nevit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609953/ | Anna E. Curtis, Formerly Anna E. McGlynn, Petitioner, v. Commissioner of Internal Revenue, RespondentCurtis v. CommissionerDocket No. 8868United States Tax Court8 T.C. 266; 1947 U.S. Tax Ct. LEXIS 291; February 5, 1947, Promulgated *291 Decision will be entered for the respondent. Petitioner is the widow of a retired ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609954/ | RENA S. MCCAHAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McCahan v. CommissionerDocket No. 79039.United States Board of Tax Appeals35 B.T.A. 943; 1937 BTA LEXIS 817; April 23, 1937, Promulgated *817 The petitioner, as executrix of an estate, in course of administration, paid estate and inheritance ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609955/ | J. B. JEMISON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jemison v. CommissionerDocket No. 15622.United States Board of Tax Appeals18 B.T.A. 399; 1929 BTA LEXIS 2055; November 30, 1929, Promulgated *2055 1. DEDUCTIONS FROM INCOME. - Outstanding liabilities for freight charges on shipments of lumber ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609956/ | CEMENT GUN CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cement Gun Co. v. CommissionerDocket No. 5302.United States Board of Tax Appeals7 B.T.A. 1202; 1927 BTA LEXIS 2988; September 1, 1927, Promulgated *2988 1. Taxpayer in 1914 acquired patent licenses in consideration for promises to pay r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609959/ | MARTIN DAVID HOYLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHoyle v. Comm'rNo. 7217-04LUnited States Tax Court131 T.C. 197; 2008 U.S. Tax Ct. LEXIS 31; 131 T.C. No. 13; December 3, 2008, Filed*31 R sent P a notice of Federal tax lien, and P filed a request for an Appeals hearing pursuant to sec. 6320,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609961/ | Earl Weingarden and Shirley Weingarden, Petitioners v. Commissioner of Internal Revenue, RespondentWeingarden v. CommissionerDocket No. 1864-84United States Tax Court86 T.C. 669; 1986 U.S. Tax Ct. LEXIS 126; 86 T.C. No. 42; April 14, 1986, Filed *126 Decision will be entered for the respondent. The organization to whi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609962/ | RANDY R. REED, III, 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Reed v. CommissionerDocket No. 16675-87.United States Tax CourtT.C. Memo 1988-470; 1988 Tax Ct. Memo LEXIS 495; 56 T.C.M. (CCH) 363; T.C.M. (RIA) 88470; September 27, 1988. Harvey L. Warren, III, for the petitioner. David E. Whitcomb, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609964/ | Donald B. Lipsey v. Commissioner.Lipsey v. CommissionerDocket No. 34773.United States Tax Court1952 Tax Ct. Memo LEXIS 204; 11 T.C.M. (CCH) 524; T.C.M. (RIA) 52156; May 27, 1952*204 Russell G. Rogers, Esq., 315 Fourth Ave., New York, N. Y., for the petitioner. S. Jarvin Levison, Esq., for the respondent. OPPERMemoran... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609965/ | HOWARD C. HICKMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hickman v. CommissionerDocket No. 37369.United States Board of Tax Appeals27 B.T.A. 807; 1933 BTA LEXIS 1301; February 27, 1933, Promulgated *1301 An agreement dxisted between the petitioner and his wife, residents of California, that compe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609968/ | WALTER W. RICHARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRichard v. CommissionerDocket Nos. 9528-78, 4672-79.United States Tax CourtT.C. Memo 1979-327; 1979 Tax Ct. Memo LEXIS 198; 38 T.C.M. (CCH) 1266; T.C.M. (RIA) 79327; August 21, 1979, Filed Robert Lee Henry, for the petitioner. David M. Kirsch... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609969/ | ROBERT M. WALSH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWalsh v. CommissionerDocket No. 13403-85.United States Tax CourtT.C. Memo 1987-18; 1987 Tax Ct. Memo LEXIS 18; 52 T.C.M. (CCH) 1344; T.C.M. (RIA) 87018; January 8, 1987. Donald O. Heck, for the petitioner. Anne W. Durning, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609970/ | LESLIE D. ROBERTSON and EVELYN A. ROBERTSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRobertson v. CommissionerDocket No. 6708-70.United States Tax CourtT.C. Memo 1973-205; 1973 Tax Ct. Memo LEXIS 81; 32 T.C.M. (CCH) 955; T.C.M. (RIA) 73205; September 17, 1973, Filed Gordon F. DeHart, *82 for the pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609974/ | ESTATE OF ANTHONY GACEK, Deceased, CHARLES D. FOX, III, Executor, ET AL., 1 Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Gacek v. CommissionerDocket Nos. 17890-81, 17891-81, 17892-81, 17893-81, 10059-82, 10060-82, 10061-82, 10062-82, 458-84.United States Tax CourtT.C. Memo 1987-349; 1987 Tax C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609975/ | Herbert T. Cherry, Petitioner, v. Commissioner of Internal Revenue, Respondent. Louise H. Cherry, Petitioner, v. Commissioner of Internal Revenue, RespondentCherry v. CommissionerDocket Nos. 110535, 110536United States Tax Court3 T.C. 1171; 1944 U.S. Tax Ct. LEXIS 78; July 31, 1944, Promulgated *78 Decision will be en... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609976/ | Norman E. McCoy and Mary Louise McCoy, Petitioners v. Commissioner of Internal Revenue, RespondentMcCoy v. CommissionerDocket No. 12076-78United States Tax Court76 T.C. 1027; 1981 U.S. Tax Ct. LEXIS 113; June 15, 1981, Filed *113 Decision will be entered for the respondent. Petitioners' persistent refusal to answer in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4471861/ | IN THE COURT OF CHANCERY OF THE STATE OF DELAWARE
LEBANON COUNTY EMPLOYEES’ )
RETIREMENT FUND and )
TEAMSTERS LOCAL 443 HEALTH )
SERVICES & INSURANCE PLAN, )
)
Plaintiffs, )
... | 01-04-2023 | 01-13-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609980/ | FRANK K. SPAIN and MARGARET H. SPAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSpain v. CommissionerDocket No. 6141-75.United States Tax CourtT.C. Memo 1978-270; 1978 Tax Ct. Memo LEXIS 237; 37 T.C.M. (CCH) 1158; T.C.M. (RIA) 78270; July 24, 1978, Filed *237 Respondent moved to amend the pleadings to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609982/ | Eunice A. Horne v. Commissioner.Horne v. CommissionerDocket No. 58274.United States Tax CourtT.C. Memo 1957-212; 1957 Tax Ct. Memo LEXIS 38; 16 T.C.M. (CCH) 953; T.C.M. (RIA) 57212; November 13, 1957William R. Frazier, Esq., Atlantic Bank Building, Jacksonville, Fla., for the petitioner. Robert O. Rogers, Esq., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609983/ | JAMES E. AND BARBARA WITTSTRUCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWittstruck v. CommissionerDocket No. 10719-77.United States Tax CourtT.C. Memo 1980-62; 1980 Tax Ct. Memo LEXIS 523; 39 T.C.M. (CCH) 1168; T.C.M. (RIA) 80062; March 5, 1980, Filed Duane L. Nelson, for the petitioners. J. Anthon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609984/ | Paul J. Stuermer and Louise Stuermer v. Commissioner.Stuermer v. CommissionerDocket No. 24270.United States Tax Court1951 Tax Ct. Memo LEXIS 34; 10 T.C.M. (CCH) 1100; T.C.M. (RIA) 51336; November 23, 1951*34 Petitioner Paul J. Stuermer, computing income under Supplement T. Chapter 1, of the Internal Revenue Code, held... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609985/ | ESTATE OF JACK H. SATIN, DECEASED, AND ESTATE OF TYBIE D. SATIN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Satin v. CommissionerDocket No. 26372-86United States Tax CourtT.C. Memo 1994-435; 1994 Tax Ct. Memo LEXIS 441; 68 T.C.M. (CCH) 607; August 25, 1994, Filed *441 An appropriate... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609987/ | BLUE RIVER PLACER MINING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blue River Placer Mining Co. v. CommissionerDocket No. 6299.United States Board of Tax Appeals8 B.T.A. 166; 1927 BTA LEXIS 2921; September 22, 1927, Promulgated *2921 Value to be used in computing depreciation of property acquire... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609988/ | FRANK R. ROBERTS and EUNICE R. ROBERTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoberts v. CommissionerDocket No. 1004-73.United States Tax CourtT.C. Memo 1975-325; 1975 Tax Ct. Memo LEXIS 49; 34 T.C.M. (CCH) 1421; T.C.M. (RIA) 750325; November 4, 1975, Filed Thomas G. Schleier, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609989/ | Estate of Irvin C. Nelson, Deceased, Florine Nelson, Administratrix, Petitioner, v. Commissioner of Internal Revenue, RespondentNelson v. CommissionerDocket No. 46069United States Tax Court24 T.C. 30; 1955 U.S. Tax Ct. LEXIS 208; April 19, 1955, Filed *208 Decision will be entered under Rule 50. 1. Land included in de... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609993/ | MICHAEL EPSTEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEpstein v. CommissionerDocket No. 17564-87United States Tax CourtT.C. Memo 1989-498; 1989 Tax Ct. Memo LEXIS 501; 58 T.C.M. (CCH) 128; T.C.M. (RIA) 89498; September 11, 1989Zevie B. Schizer and Thomas S. Levine, for the petitioner. Theodore R. L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609994/ | New York Trap Rock Corporation v. Commissioner.New York Trap Rock Corp. v. CommissionerDocket No. 11400.United States Tax Court1949 Tax Ct. Memo LEXIS 199; 8 T.C.M. (CCH) 436; T.C.M. (RIA) 49107; May 5, 1949Joseph Diehl, Fackenthal, Esq., 230 Park Ave., New York, N. Y., for the petitioner. Clay C. Holmes, Esq., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609995/ | RICHARD G. KING and HELEN K. KING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKing v. CommissionerDocket No. 473-87.United States Tax CourtT.C. Memo 1988-153; 1988 Tax Ct. Memo LEXIS 181; 55 T.C.M. (CCH) 598; T.C.M. (RIA) 88153; April 14, 1988. Charles F. Murray, for the petitioners. Steven R. Winning... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609950/ | SALINE MOTOR COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Saline Motor Co. v. CommissionerDocket No. 43095.United States Board of Tax Appeals22 B.T.A. 874; 1931 BTA LEXIS 2052; March 20, 1931, Promulgated 1931 BTA LEXIS 2052">*2052 CAPITAL EXPENDITURE. - Petitioner's incorporators paid $9,337.0... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609951/ | RAIL JOINT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rail Joint Co. v. CommissionerDocket No. 46003.United States Board of Tax Appeals22 B.T.A. 1277; 1931 BTA LEXIS 1978; April 22, 1931, Promulgated 1931 BTA LEXIS 1978">*1978 A corporation which, in order to reflect on its books ascertained ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609952/ | John W. and Amy Scott v. Commissioner.Scott v. CommissionerDocket No. 54953.United States Tax CourtT.C. Memo 1956-274; 1956 Tax Ct. Memo LEXIS 19; 15 T.C.M. 1431; T.C.M. (RIA) 56274; December 12, 19561956 Tax Ct. Memo LEXIS 19">*19 Held, that the petitioner is entitled in 1951 to a casualty loss deduction of $4,000 un... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609931/ | S. KEVIN REGAN AND LINDA G. REGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRegan v. CommissionerDocket No. 1791-83.United States Tax CourtT.C. Memo 1986-120; 1986 Tax Ct. Memo LEXIS 487; 51 T.C.M. 699; T.C.M. (RIA) 86120; March 25, 1986. Louis J. Vallone, for petitioners. Thomas C. Boscarino, for re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609932/ | APPEAL OF THE SAXMAN COAL & COKE CO.Saxman Coal & Coke Co. v. CommissionerDocket No. 1013.United States Board of Tax Appeals2 B.T.A. 175; 1925 BTA LEXIS 2506; June 26, 1925, Decided Submitted April 4, 1925. 1925 BTA LEXIS 2506">*2506 W. W. Spalding, Esq., for the taxpayer. Benj. H. Saunders, Esq., for the Commissione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609933/ | COMMONWEALTH INVESTMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Commonwealth Inv. Co. v. CommissionerDocket No. 98060.United States Board of Tax Appeals44 B.T.A. 445; 1941 BTA LEXIS 1328; May 9, 1941, Promulgated 1941 BTA LEXIS 1328">*1328 The respondent in determining that certain amounts... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609935/ | Specialized Services, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentSpecialized Services, Inc. v. CommissionerDocket No. 17054-79United States Tax Court77 T.C. 490; 1981 U.S. Tax Ct. LEXIS 69; August 25, 1981, Filed 1981 U.S. Tax Ct. LEXIS 69">*69 Decision will be entered for the respondent. Superior... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609936/ | HARRIS CASHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCashman v. CommissionerDocket No. 12372-85United States Tax CourtT.C. Memo 1989-533; 1989 Tax Ct. Memo LEXIS 533; 58 T.C.M. 270; T.C.M. (RIA) 89533; September 27, 1989Richard H. Foster, for the petitioner. Andrew M. Winkler, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609939/ | Hardinge Company, Inc. v. Commissioner.Hardinge Co. v. CommissionerDocket No. 3640.United States Tax Court1947 Tax Ct. Memo LEXIS 185; 6 T.C.M. 650; T.C.M. (RIA) 47158; June 13, 19471947 Tax Ct. Memo LEXIS 185">*185 HILL Decision HILL, Judge: On May 28, 1947, a hearing was had herein in connection with a recomputation... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4609941/ | CHARLIE M. PUCKETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPuckett v. CommissionerDocket No. 7799-76.United States Tax CourtT.C. Memo 1978-337; 1978 Tax Ct. Memo LEXIS 179; 37 T.C.M. 1382; T.C.M. (RIA) 78337; August 25, 1978, Filed 1978 Tax Ct. Memo LEXIS 179">*179 (1) P, a truck driver, incurred ex... | 01-04-2023 | 11-20-2020 |
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