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https://www.courtlistener.com/api/rest/v3/opinions/4610179/ | ESTATE OF WILLIAM CHILDS, DECEASED, MORRISTOWN TRUST COMPANY, EXECUTOR, AND VICTORIA CHILDS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Childs v. CommissionerDocket No. 102578.United States Board of Tax Appeals44 B.T.A. 1191; 1941 BTA LEXIS 1219; August 6, 1941, Promulgated 1941 BTA LEXIS 1219">*1219 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610180/ | G. F. STROTHER LUMBER CO. (LOVELACE-EUBANKS LUMBER CO.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.G. F. Strother Lumber Co. v. CommissionerDocket No. 15235.United States Board of Tax Appeals10 B.T.A. 1174; 1928 BTA LEXIS 3937; March 6, 1928, Promulgated 1928 BTA LEXIS 3937">*3937 1. The amount allo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610182/ | ABC RENTALS OF SAN ANTONIO, INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ABC Rentals v. CommissionerDocket Nos. 20689-91, 20690-91, 20691-91, 24840-91United States Tax CourtT.C. Memo 1994-601; 1994 Tax Ct. Memo LEXIS 608; 68 T.C.M. 1362; December 7, 1994, Filed 1994 Tax Ct. Memo LEXIS 608... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610127/ | JOSEPH B. WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALICE FYNES WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilson v. CommissionerDocket Nos. 86618, 86619.United States Board of Tax Appeals38 B.T.A. 463; 1938 BTA LEXIS 865; September 6, 1938, Promulgated 1938 BTA LEXI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610128/ | JOSEPH WEINSTOCK and SHIRLEY WEINSTOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Weinstock v. CommissionerDocket No. 1112-73United States Tax CourtT.C. Memo 1975-10; 1975 Tax Ct. Memo LEXIS 361; 34 T.C.M. 42; T.C.M. (RIA) 750010; January 15, 1975, Filed Edward Newman, for the petitioners. E. Noel Har... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610130/ | ESTATE OF JOHN B. ATKINS, J. B. ATKINS, JR., AGENT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Atkins v. CommissionerDocket No. 6884.United States Board of Tax Appeals8 B.T.A. 623; 1927 BTA LEXIS 2834; October 8, 1927, Promulgated 1927 BTA LEXIS 2834">*2834 Notes given by decedent to his sons for no c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610131/ | Stanley S. Moore v. Commissioner. Claire E. Moore v. Commissioner.Stanley S. Moore v. CommissionerDocket Nos. 31921, 31922.United States Tax Court1953 Tax Ct. Memo LEXIS 149; 12 T.C.M. 925; T.C.M. (RIA) 53278; August 14, 19531953 Tax Ct. Memo LEXIS 149">*149 The evidence discloses, contrary to petitioners' contentions... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610132/ | Associated Theatres Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentAssociated Theatres Corp. v. CommissionerDocket No. 18748United States Tax Court14 T.C. 313; 1950 U.S. Tax Ct. LEXIS 262; March 1, 1950, Promulgated 1950 U.S. Tax Ct. LEXIS 262">*262 Decision will be entered under Rule 50. Peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610133/ | Harry F. Hardy and Shirley Hardy, Petitioners v. Commissioner of Internal Revenue, RespondentHardy v. CommissionerDocket No. 1356-69SCUnited States Tax Court54 T.C. 1194; 1970 U.S. Tax Ct. LEXIS 126; June 3, 1970, Filed 1970 U.S. Tax Ct. LEXIS 126">*126 Decision will be entered for the respondent. Petitioners paid $ 2... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610137/ | MONROE SAND AND GRAVEL CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Monroe Sand & Gravel Co. v. CommissionerDocket No. 75782.United States Board of Tax Appeals36 B.T.A. 747; 1937 BTA LEXIS 665; October 26, 1937, Promulgated 1937 BTA LEXIS 665">*665 1. Where certain credits as compensation we... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610138/ | APPEAL OF PEERLESS ENGRAVING CO.Peerless Engraving Co. v. CommissionerDocket No. 3626.United States Board of Tax Appeals3 B.T.A. 464; 1926 BTA LEXIS 2660; January 26, 1926, Decided Submitted October 20, 1925. 1926 BTA LEXIS 2660">*2660 Taxpayer was not, during 1919 and 1920, a personal service corporation. Charles R... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610140/ | James A. Rogers and Patricia H. Rogers, Petitioners v. Commissioner of Internal Revenue, RespondentRogers v. CommissionerDocket No. 1862-71United States Tax Court57 T.C. 711; 1972 U.S. Tax Ct. LEXIS 175; February 29, 1972, Filed 1972 U.S. Tax Ct. LEXIS 175">*175 Decision will be entered for the petitioners. Commission... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610141/ | RAYMOND J. MADSEN and RENE J. MADSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMadsen v. CommissionerDocket No. 34102-87.United States Tax CourtT.C. Memo 1988-179; 1988 Tax Ct. Memo LEXIS 212; 55 T.C.M. 704; T.C.M. (RIA) 88179; April 28, 1988. Richard J. Albrecht, for the petitioners. Jeffrey A. Hatf... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610144/ | JOHN L. AND RITA J. THOMAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThomas v. CommissionerDocket No. 13602-81.United States Tax CourtT.C. Memo 1983-15; 1983 Tax Ct. Memo LEXIS 769; 45 T.C.M. 499; T.C.M. (RIA) 83015; January 11, 1983. John L. Thomas, pro se. Sara W. Dalton, for the respondent. DAWS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610145/ | Pearl Whitson v. Commissioner. L. R. Whitson v. Commissioner. Allene Roberts v. Commissioner. T. P. Roberts v. Commissioner.Whitson v. CommissionerDocket Nos. 2717, 2718, 2719, 2720.United States Tax Court1944 Tax Ct. Memo LEXIS 170; 3 T.C.M. 746; T.C.M. (RIA) 44240; July 24, 19441944 Tax Ct. Memo LEXIS 170">*170 Wher... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610146/ | MELVIN L. SMITH and DIXIE K. CHILDS SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 13358-78.United States Tax CourtT.C. Memo 1980-182; 1980 Tax Ct. Memo LEXIS 405; 40 T.C.M. 395; T.C.M. (RIA) 80182; May 21, 1980, Filed Peter M. Wolverton and Edward Scheiderhelm, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610149/ | WILLARD KENNETH THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentThomas v. CommissionerDocket No. 3990-72.United States Tax CourtT.C. Memo 1976-394; 1976 Tax Ct. Memo LEXIS 7; 35 T.C.M. 1774; T.C.M. (RIA) 760394; December 27, 1976, Filed Willard Kenneth Thomas, pro se. 1Richard D. Hall, Jr., and Frede... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610259/ | Josephine Stewart, Petitioner, v. Commissioner of Internal Revenue, RespondentStewart v. CommissionerDocket No. 23259United States Tax Court16 T.C. 1; 1951 U.S. Tax Ct. LEXIS 321; January 5, 1951, Promulgated *321 Decision will be entered for the respondent. Where the petitioner, a resident of Texas, was both independ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4671601/ | NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS MAR 25 2021
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEAL... | 01-04-2023 | 03-25-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4512399/ | United States Court of Appeals
For the First Circuit
No. 19-1638
CVS PHARMACY, INC.,
Plaintiff, Appellee,
v.
JOHN LAVIN,
Defendant, Appellant.
... | 01-04-2023 | 03-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4671602/ | NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS MAR 25 2021
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEAL... | 01-04-2023 | 03-25-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4610184/ | Ralph A. Kinmont v. Commissioner. R. William Kinmont v. Commissioner.Kinmont v. CommissionerDocket Nos. 53749, 53877.United States Tax CourtT.C. Memo 1959-163; 1959 Tax Ct. Memo LEXIS 86; 18 T.C.M. 711; T.C.M. (RIA) 59163; August 20, 19591959 Tax Ct. Memo LEXIS 86">*86 Held, no valid partnership for income tax purpose... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610185/ | PRODUCERS OIL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Producers Oil Corp. v. CommissionerDocket No. 93839.United States Board of Tax Appeals43 B.T.A. 9; 1940 BTA LEXIS 861; December 5, 1940, Promulgated 1940 BTA LEXIS 861">*861 A petition, filed by an oil producer within three years af... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610186/ | EMIL WEITZNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Weitzner v. CommissionerDocket No. 9526.United States Board of Tax Appeals12 B.T.A. 724; 1928 BTA LEXIS 3464; June 21, 1928, Promulgated 1928 BTA LEXIS 3464">*3464 Commissioner sustained in the disallowance of claimed bad debt deduction on acco... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610188/ | Frederick W. Flato et al. 1 v. Commissioner. Flato v. CommissionerDocket Nos. 38891-38901.United States Tax CourtT.C. Memo 1955-216; 1955 Tax Ct. Memo LEXIS 121; 14 T.C.M. 853; T.C.M. (RIA) 55216; July 29, 19551955 Tax Ct. Memo LEXIS 121">*121 Held: 1. The judgment in Franklin Flato, 14 T.C. 1241">14 T.C. 1241, affd. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610189/ | Ronald Stringer and Andrea S. Boucher Stringer, Petitioners v. Commissioner of Internal Revenue, RespondentStringer v. CommissionerDocket Nos. 26045-82, 3389-83United States Tax Court84 T.C. 693; 1985 U.S. Tax Ct. LEXIS 91; 84 T.C. No. 46; April 15, 1985. April 15, 1985, Filed 1985 U.S. Tax Ct. LEXIS 91">*91 Appropria... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610193/ | HAROLD R. SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Smith v. CommissionerDocket No. 90142.United States Board of Tax Appeals39 B.T.A. 892; 1939 BTA LEXIS 957; May 18, 1939, Promulgated 1939 BTA LEXIS 957">*957 In 1929 petitioner purchased two parcels of real estate under land contracts. In on... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610194/ | NANALINE H. DUKE, GEORGE G. ALLEN AND WILLIAM R. PERKINS, EXECUTORS OF THE LAST WILL AND TESTAMENT OF JAMES B. DUKE, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Duke v. CommissionerDocket No. 42500.United States Board of Tax Appeals23 B.T.A. 1104; 1931 BTA LEXIS 1770; July 13, 1931, Promulgat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610195/ | PRESTON W. CARROLL and DOROTHY CARROLL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; PRESTON CARROLL COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarroll v. CommissionerDocket Nos. 2183-77, 2877-79, 15865-79.United States Tax CourtT.C. Memo 1987-57; 1987 Tax Ct. Memo LEXIS 53... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610197/ | T. DAVID BURGESS and SUSAN M. BURGESS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurgess v. CommissionerDocket Nos. 6223-79, 9635-79.United States Tax CourtT.C. Memo 1981-131; 1981 Tax Ct. Memo LEXIS 613; 41 T.C.M. 1127; T.C.M. (RIA) 81131; March 23, 1981. T. David Burgess and Susan M. Burgess, pro se... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610198/ | J. V. ROWAN, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rowan v. CommissionerDocket Nos. 99430, 99431, 99433, 99434.United States Board of Tax Appeals42 B.T.A. 493; 1940 BTA LEXIS 992; August 8, 1940, Promulgated 1940 BTA LEXIS 992">*992 A partnership of which taxpayers were members began b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610199/ | ALFONSO GARCIA, 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Garcia v. CommissionerDocket No. 5641-78.United States Tax CourtT.C. Memo 1980-389; 1980 Tax Ct. Memo LEXIS 199; 40 T.C.M. 1248; T.C.M. (RIA) 80389; September 16, 1980, Filed 1980 Tax Ct. Memo LEXIS 199">*199 Held: Certain travel, entertainmen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610200/ | Hunter Manufacturing Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentHunter Mfg. Corp. v. CommissionerDocket No. 31381United States Tax Court21 T.C. 424; 1953 U.S. Tax Ct. LEXIS 2; December 31, 1953, Promulgated 1953 U.S. Tax Ct. LEXIS 2">*2 Decision will be entered for the respondent. In 1946,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610202/ | LANGWELL REAL ESTATE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Langwell Real Estate Corp. v. CommissionerDocket No. 23758.United States Board of Tax Appeals30 B.T.A. 145; 1934 BTA LEXIS 1368; March 20, 1934, Promulgated 1934 BTA LEXIS 1368">*1368 Upon further hearings had in accordance w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610203/ | GEORGE P. SKOURAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES P. SKOURAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SPYROS P. SKOURAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FLORENCE L. SKOURAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPON... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610204/ | W. E. Rogers, Petitioner, v. Commissioner of Internal Revenue, RespondentRogers v. CommissionerDocket No. 3448United States Tax Court5 T.C. 818; 1945 U.S. Tax Ct. LEXIS 66; September 28, 1945, Promulgated 1945 U.S. Tax Ct. LEXIS 66">*66 Decision will be entered under Rule 50. On September 15, 1937, petitioner purchase... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610205/ | AMERICAN CREDIT CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAmerican Credit Corp. v. CommissionerDocket No. 5339-67.United States Tax CourtT.C. Memo 1973-33; 1973 Tax Ct. Memo LEXIS 251; 32 T.C.M. 122; T.C.M. (RIA) 73033; February 13, 1973, Filed 1973 Tax Ct. Memo LEXIS 251">*251 Held, certa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610207/ | CAROLINA LIGHT AND POWER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carolina Light & Power Co. v. CommissionerDocket No. 43005.United States Board of Tax Appeals23 B.T.A. 140; 1931 BTA LEXIS 1921; May 11, 1931, Promulgated 1931 BTA LEXIS 1921">*1921 The petitioner in 1905 purchased a piece of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610208/ | LEONARD D. CHIECHI and GERALDINE M. CHIECHI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChiechi v. CommissionerDocket No. 561-89United States Tax CourtT.C. Memo 1993-630; 1993 Tax Ct. Memo LEXIS 646; 66 T.C.M. 1804; December 28, 1993, Filed 1993 Tax Ct. Memo LEXIS 646">*646 Decision will be entered for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610209/ | Thomas M. Sweeney and Phyllis A. Sweeney v. Commissioner.Sweeney v. CommissionerDocket No. 2966-62.United States Tax CourtT.C. Memo 1964-324; 1964 Tax Ct. Memo LEXIS 15; 23 T.C.M. 2005; T.C.M. (RIA) 64324; December 17, 19641964 Tax Ct. Memo LEXIS 15">*15 During the taxable years 1957 and 1959 petitioners sold or excha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610210/ | Eugene A. Chappie and Pauline Chappie, Petitioners v. Commissioner of Internal Revenue, RespondentChappie v. CommissionerDocket No. 5616-78United States Tax Court73 T.C. 823; 1980 U.S. Tax Ct. LEXIS 190; February 11, 1980, Filed 1980 U.S. Tax Ct. LEXIS 190">*190 Decision will be entered under Rule 155. Held: 1. A Stat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610212/ | JAMES F. AND RUTH H. STURDIVANT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSturdivant v. CommissionerDocket No. 8252-77.United States Tax CourtT.C. Memo 1980-38; 1980 Tax Ct. Memo LEXIS 547; 39 T.C.M. 1022; T.C.M. (RIA) 80038; February 11, 1980, Filed 1980 Tax Ct. Memo LEXIS 547">*547 In 1973, petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610216/ | Estate of Russell G. Woodard, Deceased, Annabelle M. Woodard, Charles B. Cumings and Genesee Merchants Bank & Trust Co., Co-Executors, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Woodard v. CommissionerDocket Nos. 672-74, 673-74United States Tax Court64 T.C. 999; 1975 U.S. Tax Ct. LEX... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610217/ | Robert J. Burns v. Commissioner.Burns v. CommissionerDocket No. 52868.United States Tax CourtT.C. Memo 1956-84; 1956 Tax Ct. Memo LEXIS 211; 15 T.C.M. 437; T.C.M. (RIA) 56084; April 12, 19561956 Tax Ct. Memo LEXIS 211">*211 Robert J. Burns, 2828 Thirty-fifth Street, Long Island, N. Y., pro se. A. Jesse Duke, Jr., Esq... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610218/ | Tillie Blum, Petitioner, v. Commissioner of Internal Revenue, RespondentBlum v. CommissionerDocket No. 13059United States Tax Court10 T.C. 1131; 1948 U.S. Tax Ct. LEXIS 154; June 21, 1948, Promulgated 1948 U.S. Tax Ct. LEXIS 154">*154 Decision will be entered under Rule 50. Income -- Alimony Payments -- 10-Year Period... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610219/ | STANLEY G. CURTIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCurtis v. CommissionerDocket No. 7756-72.United States Tax CourtT.C. Memo 1981-420; 1981 Tax Ct. Memo LEXIS 323; 42 T.C.M. 622; T.C.M. (RIA) 81420; August 11, 1981. Stanley G. Curtis, pro se. George W. Connelly, Jr., for the respondent. TIE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610222/ | CARROLL E. ODEN and VALTA L. ODEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOden v. CommissionerDocket No. 259-79.United States Tax CourtT.C. Memo 1981-6; 1981 Tax Ct. Memo LEXIS 742; 41 T.C.M. 694; T.C.M. (RIA) 81006; January 5, 19811981 Tax Ct. Memo LEXIS 742">*742 Carroll E. Oden, pro se. Linda L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610223/ | Richard L. Simon and Fiona Simon, Petitioners v. Commissioner of Internal Revenue, RespondentSimon v. Comm'rDocket No. 4817-92United States Tax Court103 T.C. 247; 1994 U.S. Tax Ct. LEXIS 60; 103 T.C. No. 15; August 22, 1994, Filed 1994 U.S. Tax Ct. LEXIS 60">*60 Decision will be entered under Rule 155. Ps claimed depr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610225/ | ROBERT G. FERRY and MARGARET H. FERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFerry v. CommissionerDocket No. 15842-82.United States Tax CourtT.C. Memo 1984-229; 1984 Tax Ct. Memo LEXIS 440; 47 T.C.M. 1726; T.C.M. (RIA) 84229; April 30, 1984. David R. Clark and William P. Shannahan, for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610226/ | LAWRENCE L. MC ALPINE AND CELESTE W. MC ALPINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMC ALPINE v. COMMISSIONERDocket No. 15347-80.United States Tax CourtT.C. Memo 1984-162; 1984 Tax Ct. Memo LEXIS 510; 47 T.C.M. 1403; April 2, 1984. 1984 Tax Ct. Memo LEXIS 510">*510 Respondent disallowed deducti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610227/ | Lucille Marshall v. Commissioner.Marshall v. CommissionerDocket No. 5756-69SC.United States Tax CourtT.C. Memo 1970-330; 1970 Tax Ct. Memo LEXIS 31; 29 T.C.M. 1509; T.C.M. (RIA) 70330; November 25, 1970, Filed. 1970 Tax Ct. Memo LEXIS 31">*31 Held, the petitioner has failed to prove that she provided more than one-ha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610230/ | ESTATE OF FLOYD D. ALDEN, DECEASED, MIRIAM P. ALDEN, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Alden v. CommissionerDocket No. 3530-79.United States Tax CourtT.C. Memo 1982-183; 1982 Tax Ct. Memo LEXIS 559; 43 T.C.M. 1026; T.C.M. (RIA) 82183; April 12, 1982. Miriam P. Alden (execut... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610231/ | FRANK NICOLADIS AND PAGONA NICOLADIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNicoladis v. CommissionerDocket No. 42696-85.United States Tax CourtT.C. Memo 1988-163; 1988 Tax Ct. Memo LEXIS 187; 55 T.C.M. 624; T.C.M. (RIA) 88163; April 20, 1988. 1988 Tax Ct. Memo LEXIS 187">*187 Held: Value of facad... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610233/ | Estate of Mary Gowdy, M. Louise Collins, Administratrix C. T. A., Petitioner, v. Commissioner of Internal Revenue, RespondentGowdy v. CommissionerDocket No. 37121United States Tax Court21 T.C. 219; 1953 U.S. Tax Ct. LEXIS 30; November 18, 1953, Promulgated 1953 U.S. Tax Ct. LEXIS 30">*30 Decision will be entered under ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610234/ | THE LIQUID CARBONIC CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Liquid Carbonic Corp. v. CommissionerDocket Nos. 50985, 61319, 72270.United States Board of Tax Appeals34 B.T.A. 1191; 1936 BTA LEXIS 584; October 22, 1936, Promulgated 1936 BTA LEXIS 584">*584 1. Petitioner retired some of i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610235/ | CLARENCE E. HEYWOOD and RUTHE C. HEYWOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHeywood v. CommissionerDocket No. 7131-72.United States Tax CourtT.C. Memo 1974-283; 1974 Tax Ct. Memo LEXIS 36; 33 T.C.M. 1311; T.C.M. (RIA) 740283; November 4, 1974, Filed. Robert G. Hawkins, for the petitioners. Jo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610236/ | CENTRAL BANK BLOCK ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Central Bank Block Ass'n v. CommissionerDocket No. 40984.United States Board of Tax Appeals19 B.T.A. 1183; 1930 BTA LEXIS 2241; May 28, 1930, Promulgated 1930 BTA LEXIS 2241">*2241 The total amount of commissions paid by petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610253/ | William Robert Franklin, Petitioner, v. Commissioner of Internal Revenue, RespondentFranklin v. CommissionerDocket No. 94570United States Tax Court39 T.C. 192; 1962 U.S. Tax Ct. LEXIS 44; October 24, 1962, Filed *44 Decision will be entered under Rule 50. Petitioner employed attorneys to represent him in suits for att... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610254/ | United States Steel Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentUnited States Steel Corp. v. CommissionerDocket No. 109169United States Tax Court2 T.C. 430; 1943 U.S. Tax Ct. LEXIS 100; July 20, 1943, Promulgated *100 Decision will be entered for the petitioner. Under the stock subscription... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610255/ | Wilson Chemical Co., Inc. v. Commissioner.Wilson Chemical Co. v. CommissionerDocket No. 4801-68,United States Tax CourtT.C. Memo 1970-4; 1970 Tax Ct. Memo LEXIS 354; 29 T.C.M. (CCH) 5; T.C.M. (RIA) 70004; January 7, 1970, Filed. Alphonsus R. Romeika, 215 S. Broad St., Philadelphia, Pa., for thepetitioner. Joseph M. Ab... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610256/ | APPEAL OF PAUL HERZOG.Herzog v. CommissionerDocket No. 1825.United States Board of Tax Appeals2 B.T.A. 1139; 1925 BTA LEXIS 2164; October 30, 1925, Decided Submitted June 15, 1925. *2164 Held, that a certain contract for payments of royalties inured to the benefit of a corporation of which the taxpayer was a stockhold... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610257/ | STEVEN D. KNIGHTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKnighton v. CommissionerDocket No. 21743-81United States Tax CourtT.C. Memo 1983-366; 1983 Tax Ct. Memo LEXIS 422; 46 T.C.M. (CCH) 546; T.C.M. (RIA) 83366; June 21, 1983. *422 1. Depreciation deductions denied. Basis in assets exhausted b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610260/ | Estate of Charles D. Chandler, Deceased, Margaret Chandler Bush, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent. Helen Ott, Petitioner, v. Commissioner of Internal Revenue, Respondent. John W. Bush, Petitioner, v. Commissioner of Internal Revenue, Respondent. Margaret C. Bush, Petitioner, v. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610261/ | BERRY PETROLEUM COMPANY AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBerry Petroleum Co. v. CommissionerDocket No. 28578-91United States Tax Court104 T.C. 584; 1995 U.S. Tax Ct. LEXIS 30; 104 T.C. No. 30; May 22, 1995, Filed *30 Decision will be entered under Rule 155. A1 owned both A2,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610262/ | Allied Machine & Engineering Corporation v. Commissioner.Allied Mach. & Eng'g Corp. v. CommissionerDocket No. 20128.United States Tax Court1950 Tax Ct. Memo LEXIS 146; 9 T.C.M. (CCH) 593; T.C.M. (RIA) 50182; July 17, 1950*146 Glenn W. Vogelgesang, Esq., for the petitioner. William R. Bagby, Esq., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610263/ | Estate of Floyd G. Paxton, Jerre Paxton, Personal Representative; F.G. Paxton Family Organization Trust, Jerre Paxton, Trustee; International Development Trust, Jerre Paxton, Trustee, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Paxton v. CommissionerDocket Nos. 5044-82, 17718-83, 1772... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610264/ | L. D. Lansdale, Jr., and Lennie V. Lansdale v. Commissioner.Lansdale v. CommissionerDocket No. 2257-62.United States Tax CourtT.C. Memo 1965-133; 1965 Tax Ct. Memo LEXIS 196; 24 T.C.M. (CCH) 719; T.C.M. (RIA) 65133; May 19, 1965Lester L. Lev, for the petitioners. Paul G. Wilson, Jr., for the respondent. TRAINMemorandu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610265/ | LOWELL H. WILSON AND JOAN A. WILSON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Wilson v. CommissionerDocket Nos. 9438-80, 9439-80, 9440-80, 9441-80.United States Tax CourtT.C. Memo 1982-131; 1982 Tax Ct. Memo LEXIS 612; 43 T.C.M. (CCH) 799; T.C.M. (RIA) 82131; March 18, 1982. Thomas H. Pirn... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610266/ | R. C. REYNOLDS, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.R. C. Reynolds, Inc. v. CommissionerDocket Nos. 98014, 98017.United States Board of Tax Appeals44 B.T.A. 356; 1941 BTA LEXIS 1348; April 29, 1941, Promulgated *1348 1. Petitioner realized no gain upon the purchase of its own sto... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610270/ | THE LONDON AND LANCASHIRE INSURANCE COMPANY, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.London & Lancashire Ins. Co. v. CommissionerDocket No. 73179.United States Board of Tax Appeals34 B.T.A. 295; 1936 BTA LEXIS 716; April 9, 1936, Promulgated *716 1. In determining the proper ratio for apport... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610271/ | P. L. TAYLOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Taylor v. CommissionerDocket No. 10020.United States Board of Tax Appeals11 B.T.A. 441; 1928 BTA LEXIS 3805; April 9, 1928, Promulgated *3805 1. COMMUNITY PROPERTY, CALIFORNIA. - Petitioner's wife was granted a divorce during the taxable year i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610273/ | Colt's Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentColt's Mfg. Co. v. CommissionerDocket No. 59184United States Tax Court35 T.C. 78; 1960 U.S. Tax Ct. LEXIS 46; October 21, 1960, Filed *46 Decision will be entered under Rule 50. 1. Held, when viewed in the light of all the facts a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610274/ | PAULINE CARROLL, F.K.A. PAULINE M. SMEBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarroll v. CommissionerDocket No. 19566-92United States Tax CourtT.C. Memo 1994-18; 1994 Tax Ct. Memo LEXIS 18; 67 T.C.M. (CCH) 1971; January 13, 1994, Filed *18 Decision will be entered for respondent. Pauline Carroll... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610275/ | JOSEPH E. KLIMEK and MAGDELENE M. KLIMEK v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent.Klimek v. CommissionerDocket No. 18132-82.United States Tax CourtT.C. Memo 1984-246; 1984 Tax Ct. Memo LEXIS 433; 48 T.C.M. (CCH) 50; T.C.M. (RIA) 84246; May 7, 1984. Joseph E. Klimek, pro se. Michael S. Adelman, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610276/ | Appeal of M. T. K. PRODUCTS CO.M. T. K. Products Co. v. CommissionerDocket No. 1099.United States Board of Tax Appeals1 B.T.A. 924; 1925 BTA LEXIS 2760; March 30, 1925, decided Submitted March 12, 1925. *2760 A paper addressed to the Commissioner of Internal Revenue which requested his consideration of certain facts ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610279/ | The Cold Metal Process Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. The Leon A. Beeghly Fund, The Union National Bank of Youngstown, Ohio, Trustee, Petitioner, v. Commissioner of Internal Revenue, RespondentCold Metal Process Co. v. CommissionerDocket Nos. 33396, 33397United States Tax Court19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610281/ | The Connecticut Fire Insurance Company, Transferee v. Commissioner. The Estate of Luella C. Hale, Transferee, The First National Bank of Hartford, Executor v. Commissioner.Connecticut Fire Ins. Co. v. CommissionerDocket Nos. 102462, 102482.United States Tax Court1951 Tax Ct. Memo LEXIS 263; 10 T.C.M. (CCH) 347; T.C.M. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610283/ | Aleen Brooks v. Commissioner.Brooks v. CommissionerDocket No. 61822.United States Tax CourtT.C. Memo 1957-76; 1957 Tax Ct. Memo LEXIS 174; 16 T.C.M. (CCH) 332; T.C.M. (RIA) 57076; May 15, 1957John L. Flynn, C.P.A., United States National Bank Building, Portland, Ore., for the petitioner. John D. Picco, Esq., for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610284/ | Howard Greenway and Della Greenway v. Commissioner.Greenway v. CommissionerDocket No. 92563.United States Tax CourtT.C. Memo 1964-13; 1964 Tax Ct. Memo LEXIS 320; 23 T.C.M. (CCH) 59; T.C.M. (RIA) 64013; January 28, 1964, Decided Quentin L. Housholder, 420 Stahlman Bldg., Nashville, Tenn., for the petitioners. J. Larry ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610287/ | HOMER S. WARREN AND CHARLOTTE V. H. WARREN, ADMINISTRATORS, OF THE ESTATE OF B. T. VAN HOUSEN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. C. V. H. WARREN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Warren v. CommissionerDocket Nos. 49316, 50634.United States Board of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610288/ | MRS. R. L. WHEELOCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. R. L. WHEELOCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE RESPONDENT.Wheelock v. CommissionerDocket Nos. 37805, 37806.United States Board of Tax Appeals28 B.T.A. 611; 1933 BTA LEXIS 1091; July 6, 1933, Promulgated *1091 1. Discov... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610289/ | Lucile Welder (Mrs. James F. Welder, Jr.), et al. 1 v. Commissioner. Welder v. CommissionerDocket Nos. 110760-110768.United States Tax Court1944 Tax Ct. Memo LEXIS 391; 3 T.C.M. (CCH) 56; T.C.M. (RIA) 44018; January 22, 1944*391 Harry C. Weeks, Esq., and Wright Morrow, Esq., for the petitioners. Donald P. Moyers, Esq.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610290/ | Estate of William J. Kappel (Deceased) (William D. Kappel and Sara Kappel Courtley, Co-Executors) and Sara Kappel Courtley, Surviving Wife, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Kappel v. CommissionerDocket No. 584-76United States Tax Court70 T.C. 415; 1978 U.S. Tax Ct. LEXIS 105; June 7,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610294/ | Dave Stillman and Sadye Stillman, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentStillman v. CommissionerDocket Nos. 5969-69, 5970-69, 5971-69, 5984-69United States Tax Court60 T.C. 897; 1973 U.S. Tax Ct. LEXIS 59; 60 T.C. No. 95; September 17, 1973, Filed *59 Decisions will be entered under Rule ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610295/ | Whitney Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentWhitney Mfg. Co. v. CommissionerDocket No. 10912United States Tax Court14 T.C. 1217; 1950 U.S. Tax Ct. LEXIS 162; June 21, 1950, Promulgated *162 Decision will be entered under Rule 50. 1. South Carolina property taxes which beca... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610297/ | SCHUMACHER WALL BOARD CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schumacher Wall Board Corp. v. CommissionerDocket Nos. 61602, 69719.United States Board of Tax Appeals33 B.T.A. 1211; 1936 BTA LEXIS 769; February 26, 1936, Promulgated *769 1. Where the corporation transferring assets to p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610299/ | Earl R. Wilkinson and Grayce Wilkinson, Petitioners, v. Commissioner of Internal Revenue, RespondentWilkinson v. CommissionerDocket No. 61977United States Tax Court29 T.C. 421; 1957 U.S. Tax Ct. LEXIS 27; December 6, 1957, Filed *27 Decision will be entered for the petitioners. A national bank, in which petitioner was... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610301/ | Edmund D. Steelman and Bernice Z. Steelman v. Commissioner.Steelman v. CommissionerDocket Nos. 66846, 71733.United States Tax CourtT.C. Memo 1959-92; 1959 Tax Ct. Memo LEXIS 156; 18 T.C.M. (CCH) 419; T.C.M. (RIA) 59092; May 8, 1959John C. Ristine, Esq., 822 Southern Building, Washington, D.C., for the petitioners. Albe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610302/ | CARSTON SIMON McKAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcKay v. CommissionerDocket No. 17919-80.United States Tax CourtT.C. Memo 1986-514; 1986 Tax Ct. Memo LEXIS 89; 52 T.C.M. (CCH) 820; T.C.M. (RIA) 86514; October 20, 1986. *89 Petitioner began legal separation proceedings against her former... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610303/ | JOHN J. SCHELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchell v. CommissionerDocket No. 22986-91United States Tax CourtT.C. Memo 1994-164; 1994 Tax Ct. Memo LEXIS 165; 67 T.C.M. (CCH) 2692; April 18, 1994, Filed *165 Decision will be entered for respondent. For petitioner: Kim W. Comfort. For respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610304/ | James O. Gould and Betty L. Gould, Petitioners v. Commissioner of Internal Revenue, RespondentGould v. CommissionerDocket No. 1552-73United States Tax Court64 T.C. 132; 1975 U.S. Tax Ct. LEXIS 157; May 1, 1975, Filed *157 Decision will be entered for the petitioners. A shareholder paid some of the debts of his corpora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610250/ | Whiteco Industries, Inc., et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentWhiteco Indus. v. Comm'rDocket Nos. 3918-73, 3919-73, 7188-74United States Tax Court65 T.C. 664; 1975 U.S. Tax Ct. LEXIS 3; December 31, 1975, Filed 1975 U.S. Tax Ct. LEXIS 3">*3 Decisions will be entered under Rule 155. Hel... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610251/ | APPEAL OF DESLOGE CONSOLIDATED LEAD CO.Desloge Consol. Lead Co. v. CommissionerDocket No. 5162.United States Board of Tax Appeals4 B.T.A. 139; 1926 BTA LEXIS 2361; June 21, 1926, Decided Submitted December 10, 1925. 1926 BTA LEXIS 2361">*2361 1. Upon the evidence, held, that the taxpayer did not, in the year involve... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610252/ | LUCILE BRIAN HARRISON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Harrison v. CommissionerDocket No. 90919.United States Board of Tax Appeals41 B.T.A. 1217; 1940 BTA LEXIS 1086; May 22, 1940, Promulgated 1940 BTA LEXIS 1086">*1086 Petitioner was one of the beneficiaries of a testamentary trust for $30... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610237/ | JOHN M. LEE and MARIANNE G. LEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLee v. CommissionerDocket No. 6267-79.United States Tax CourtT.C. Memo 1980-348; 1980 Tax Ct. Memo LEXIS 240; 40 T.C.M. 1098; T.C.M. (RIA) 80348; August 28, 1980, Filed Marianne G. Lee, pro se. Alvin B. Sherron, for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610238/ | Isaac S. Peebles, Jr., Petitioner, v. Commissioner of Internal Revenue, RespondentPeebles v. CommissionerDocket No. 4512United States Tax Court5 T.C. 14; 1945 U.S. Tax Ct. LEXIS 169; May 4, 1945, Promulgated 1945 U.S. Tax Ct. LEXIS 169">*169 Decision will be entered under Rule 50. 1. Petitioner, the owner of timber la... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610239/ | APPEAL OF MASAJIRO FURUYA.Furuya v. CommissionerDocket No. 1765.United States Board of Tax Appeals4 B.T.A. 357; 1926 BTA LEXIS 2299; July 24, 1926, Decided 1926 BTA LEXIS 2299">*2299 Dale D. Drain, Esq., for the petitioner. Laurence Graves, Esq., for the Commissioner. GREEN4 B.T.A. 357">*357 Before GRAUPNER, 1 LANSD... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610241/ | Estate of Charles Ray Tompkins, Deceased, William A. Tompkins, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Tompkins v. CommissionerDocket No. 3098-76United States Tax Court68 T.C. 912; 1977 U.S. Tax Ct. LEXIS 48; September 13, 1977, Filed 1977 U.S. Tax Ct. LEXIS 48">*48 Decision will b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610242/ | BESSIE R. JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jones v. CommissionerDocket No. 58285.United States Board of Tax Appeals27 B.T.A. 171; 1932 BTA LEXIS 1110; November 29, 1932, Promulgated 1932 BTA LEXIS 1110">*1110 A trust is not revocable within the meaning of sections 166 and/or 167 of th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610243/ | ELIZABETH HANSON CUTTING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Cutting v. CommissionerDocket No. 9117-87United States Tax Court1993 U.S. Tax Ct. LEXIS 95; April 20, 1993, Entered STEPHEN D. GARDNER, Counsel for Petitioner, KRONISH, LIEB, WEINER & HELLMAN. New York, NY JODY TANCER, Assistant Distr... | 01-04-2023 | 11-20-2020 |
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