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https://www.courtlistener.com/api/rest/v3/opinions/4610244/ | New Capital Hotel, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentNew Capital Hotel, Inc. v. CommissionerDocket No. 57299United States Tax Court28 T.C. 706; 1957 U.S. Tax Ct. LEXIS 151; June 25, 1957, Filed 1957 U.S. Tax Ct. LEXIS 151">*151 Decision will be entered for the respondent. Petitioner less... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610246/ | JESSIE ELVIN EPPERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEpperson v. CommissionerDocket No. 27753-83.United States Tax CourtT.C. Memo 1985-382; 1985 Tax Ct. Memo LEXIS 257; 50 T.C.M. 561; T.C.M. (RIA) 85382; July 29, 1985. 1985 Tax Ct. Memo LEXIS 257">*257 Held: (1) P's deductible transportatio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610247/ | BOTAI CORPORATION, N.V., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBOTAI CORP., N.V. v. COMMISSIONERDocket No. 1842-88United States Tax CourtT.C. Memo 1990-475; 1990 Tax Ct. Memo LEXIS 517; 60 T.C.M. 681; T.C.M. (RIA) 90475; August 30, 1990, Filed 1990 Tax Ct. Memo LEXIS 517">*517 Decision will be enter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610248/ | BEST BREWERY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Best Brewery Co. v. CommissionerDocket No. 19139.United States Board of Tax Appeals16 B.T.A. 1354; 1929 BTA LEXIS 2393; July 17, 1929, Promulgated 1929 BTA LEXIS 2393">*2393 1. Membership dues paid to a trade association by the petitioner s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610308/ | Frank Lyons, Petitioner, v. Commissioner of Internal Revenue, RespondentLyons v. CommissionerDocket No. 11386United States Tax Court10 T.C. 634; 1948 U.S. Tax Ct. LEXIS 219; April 19, 1948, Promulgated *219 Decision will be entered under Rule 50. 1. Upon the "pulling" or abandonment of an oil well, petitioner's loss i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610309/ | PAUL W. YATES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentYates v. CommissionerDocket No. 21603-88.United States Tax CourtT.C. Memo 1989-285; 1989 Tax Ct. Memo LEXIS 285; 57 T.C.M. (CCH) 690; T.C.M. (RIA) 89285; June 13, 1989. Paula M. Junghans, for the petitioner. Elizabeth S. Henn, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610312/ | Samuel Pardy and Madeline Pardy et al. 1 v. Commissioner. Pardy v. CommissionerDocket Nos. 45659, 45660, 77182, 84215, 84216.United States Tax CourtT.C. Memo 1962-117; 1962 Tax Ct. Memo LEXIS 189; 21 T.C.M. (CCH) 614; T.C.M. (RIA) 62117; May 18, 1962Herbert Barsy, Esq., for the petitioners in Docket Nos. 45659 and 4566... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610313/ | Estate of R. L. Langer, Deceased, Eleanore Langer, Executrix, Petitioner, et al., * v. Commissioner of Internal Revenue, RespondentLanger v. CommissionerDocket Nos. 16756, 16757, 18396, 18397United States Tax Court13 T.C. 419; 1949 U.S. Tax Ct. LEXIS 77; September 29, 1949, Promulgated *77 Decisions will be entered for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610315/ | APPEAL OF NEW PROCESS CORK CO.New Process Cork Co. v. CommissionerDocket No. 5994.United States Board of Tax Appeals3 B.T.A. 1339; 1926 BTA LEXIS 2413; April 20, 1926, Decided Submitted February 8, 1926. *2413 1. In 1922 petitioner on the accrual basis entered upon its books as a closing entry of 1921 and paid an am... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610316/ | Bush Terminal Buildings Company, Petitioner, v. Commissioner of Internal Revenue, RespondentBush Terminal Bldgs. Co. v. CommissionerDocket No. 6806United States Tax Court7 T.C. 793; 1946 U.S. Tax Ct. LEXIS 75; September 20, 1946, Promulgated *75 Decision will be entered under Rule 50. 1. In 1940 petitioner purchased a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610317/ | HELMS BAKERIES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PAUL H. HELMS AND PEARL E. HELMS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PAUL H. HELMS, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Helms Bakeries v. CommissionerDocket Nos. 102603, 102604, 102... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610320/ | Mildred A. O'Connor, Petitioner, v. Commissioner of Internal Revenue, RespondentO'Connor v. CommissionerDocket No. 5792United States Tax Court6 T.C. 323; 1946 U.S. Tax Ct. LEXIS 285; February 28, 1946, Promulgated *285 Decision will be entered for the respondent. Cost of hiring a nursemaid to care for infant children ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610321/ | JOSEPH P. DELFINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDelfino v. CommissionerDocket Nos. 3924-77, 3925-77, 3928-77, 3929-77.United States Tax CourtT.C. Memo 1981-657; 1981 Tax Ct. Memo LEXIS 85; 42 T.C.M. (CCH) 1656; T.C.M. (RIA) 81657; November 12, 1981. Joseph P. Delfino, pro se. Judy Jacobs,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610323/ | Fernand C. A. Adda, Petitioner, v. Commissioner of Internal Revenue, RespondentAdda v. CommissionerDocket No. 8834United States Tax Court10 T.C. 273; 1948 U.S. Tax Ct. LEXIS 269; February 10, 1948, Promulgated *269 Decision will be entered under Rule 50. Petitioner, a nonresident alien, empowered his brother, who resi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610324/ | IRVING HOFFMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHoffman v. CommissionerDocket No. 15672-79.United States Tax CourtT.C. Memo 1982-380; 1982 Tax Ct. Memo LEXIS 365; 44 T.C.M. (CCH) 380; T.C.M. (RIA) 82380; July 7, 1982. Joseph W. Weigel, for the petitioner. Joseph R. Peters, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610325/ | Elizabeth Susan (Betty Sue) Strake Trust, by J. L. McConn and Charles A. Perlitz, Jr., as Trustees, Petitioner, v. Commissioner of Internal Revenue, Respondent. Georganna Alice Strake Trust, by J. L. McConn and Charles A. Perlitz, Jr., as Trustees, Petitioner, v. Commissioner of Internal Revenue, Respondent. George W... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610326/ | GEORGE E. HALL, ADMINISTRATOR, ESTATE OF S. H. WOOSTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hall v. CommissionerDocket No. 8376.United States Board of Tax Appeals10 B.T.A. 847; 1928 BTA LEXIS 4032; February 16, 1928, Promulgated *4032 George E. Hall, Esq., pro se. A. H. Murray, Esq., for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610327/ | EDDIE HEATH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHeath v. CommissionerDocket No. 24596-93United States Tax CourtT.C. Memo 1995-245; 1995 Tax Ct. Memo LEXIS 242; 69 T.C.M. (CCH) 2818; June 6, 1995, Filed *242 Decision will be entered under Rule 155. Eddie Heath, pro se. For respondent: William W.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610329/ | UNIVERSAL RACQUETBALL ROCKVILLE CENTRE CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentUniversal Raquetball Rockville Centre Corp. v. CommissionerDocket No. 30265-83.United States Tax CourtT.C. Memo 1986-363; 1986 Tax Ct. Memo LEXIS 236; 52 T.C.M. (CCH) 143; T.C.M. (RIA) 86363; August 11, 1986. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610330/ | LOUIS A. MITCHELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMitchell v. CommissionerDocket No. 21097-92United States Tax CourtT.C. Memo 1994-237; 1994 Tax Ct. Memo LEXIS 238; 67 T.C.M. (CCH) 3015; May 26, 1994, Filed *238 P was employed as chairman and CEO of a thrift savings and loan, C. C was subje... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610331/ | Capital Refrigeration, Inc. v. Commissioner.Capital Refrigeration, Inc. v. CommissionerDocket No. 5168-69.United States Tax CourtT.C. Memo 1972-107; 1972 Tax Ct. Memo LEXIS 152; 31 T.C.M. (CCH) 428; T.C.M. (RIA) 72107; May 8, 1972, Filed. Arthur L. Berger, 100 Pine St., Harrisburg, Pa., for the petitioner. Mary Ann Ha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610332/ | THEODORE R. KIELTS AND ANNE M. KIELTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKielts v. CommissionerDocket No. 17660-79.United States Tax CourtT.C. Memo 1981-329; 1981 Tax Ct. Memo LEXIS 419; 42 T.C.M. (CCH) 238; T.C.M. (RIA) 81329; June 24, 1981. Michael D. Brenner and Joseph Falcone, for the peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610333/ | Julia R. & Estelle L. Foundation, Incorporated, Petitioner v. Commissioner of Internal Revenue, RespondentJulia R. & Estelle L. Foundation, Inc. v. CommissionerDocket No. 6263-76United States Tax Court70 T.C. 1; 1978 U.S. Tax Ct. LEXIS 141; April 5, 1978, Filed *141 Decision will be entered for the respondent. Petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610335/ | TAKESHI WADA AND YOUNG SOOK WADA, Petitioners. v. COMMISSIONER OF INTERNAL REVENUE, RespondentWada v. CommissionerDocket No. 3202-93United States Tax CourtT.C. Memo 1995-241; 1995 Tax Ct. Memo LEXIS 244; 69 T.C.M. (CCH) 2793; June 5, 1995, Filed *244 Decision will be entered under Rule 155. For petitioner: Stephen P.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610336/ | Universal Manufacturing Co., Inc. and Subsidiaries, Successor by Merger of WNC Corp., Petitioner v. Commissioner of Internal Revenue, Respondent; Delbert W. Coleman, Petitioner, v. Commissioner of Internal Revenue, RespondentUniversal Mfg. Co. v. CommissionerDocket Nos. 22791-88, 31761-88United States Tax Court93 T.C. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610337/ | Fred J. Tabery and Leone M. Tabery v. Commissioner.Tabery v. CommissionerDocket No. 4347-62.United States Tax CourtT.C. Memo 1964-189; 1964 Tax Ct. Memo LEXIS 148; 23 T.C.M. (CCH) 1108; T.C.M. (RIA) 64189; July 13, 1964Earl C. Crouter, Glenn Roberts, and Ralph H. Moore, Rowan Bldg., Los Angeles, Calif., for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610338/ | Abel Louis Lajtha and Marie Hanson Lajtha v. Commissioner.Lajtha v. CommissionerDocket Nos. 70188, 70190.United States Tax CourtT.C. Memo 1961-273; 1961 Tax Ct. Memo LEXIS 74; 20 T.C.M. (CCH) 1426; T.C.M. (RIA) 61273; September 29, 1961*74 Gabriel T. Pap, Esq., for the petitioners. Gerald J. Robinson, Esq., for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610339/ | Astoria Marine Construction Co., Petitioner, v. Commissioner of Internal Revenue, RespondentAstoria Marine Constr. Co. v. CommissionerDocket No. 11392United States Tax Court12 T.C. 798; 1949 U.S. Tax Ct. LEXIS 195; May 20, 1949, Promulgated *195 Decision will be entered under Rule 50. A corporation, financially distre... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610340/ | Sweeney & Co., Inc. v. Commissioner.Sweeney & Co. v. CommissionerDocket No. 3374.United States Tax Court1948 Tax Ct. Memo LEXIS 241; 7 T.C.M. (CCH) 121; T.C.M. (RIA) 48022; February 27, 1948Gilbert M. Denman, Esq., 215 W. Commerce St., San Antonio, Tex., A. N. Moursund, Esq., James H. Yeatman, Esq., and Ben F. Irby, C.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610341/ | TIMOTHY AND KATHLEEN COLLINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; TIMOTHY COLLINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCollins v. CommissionerDocket Nos. 24345-83, 26919-83.United States Tax CourtT.C. Memo 1987-259; 1987 Tax Ct. Memo LEXIS 259; 53 T.C.M. (CCH) 873; T.C.M. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610342/ | Lois P. Cottrell, Petitioner v. Commissioner of Internal Revenue, RespondentCottrell v. CommissionerDocket No. 1816-77United States Tax Court72 T.C. 489; 1979 U.S. Tax Ct. LEXIS 102; June 13, 1979, Filed *102 Decision will be entered under Rule 155. Petitioner held a 50-percent remainder interest in a testamentary tru... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610343/ | OLEAN TIMES PUBLISHING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Olean Times Publishing Co. v. CommissionerDocket No. 96728.United States Board of Tax Appeals42 B.T.A. 1277; 1940 BTA LEXIS 879; November 22, 1940, Promulgated *879 1. A corporation all of whose shares were owned by five indiv... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610346/ | ROSS B. HAMMOND, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ross B. Hammond, Inc. v. CommissionerDocket No. 83688.United States Board of Tax Appeals36 B.T.A. 497; 1937 BTA LEXIS 704; August 31, 1937, Promulgated *704 Where the petitioner during the year 1931 and prior years kept its books and fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610347/ | LUCILLE E. KISTNER, f/k/a LUCILLE E. WEASEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKistner v. CommissionerDocket No. 32084-87United States Tax CourtT.C. Memo 1991-463; 1991 Tax Ct. Memo LEXIS 512; 62 T.C.M. (CCH) 787; T.C.M. (RIA) 91463; September 23, 1991, Filed *512 Decision will be entered under... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610349/ | Sam Goldberg v. Commissioner. Sam Goldberg and Estate of Evelyn Goldberg, Sam Goldberg, Executor, v. Commissioner.Goldberg v. CommissionerDocket Nos. 43263, 43264.United States Tax CourtT.C. Memo 1954-242; 1954 Tax Ct. Memo LEXIS 1; 13 T.C.M. (CCH) 1207; T.C.M. (RIA) 54347; December 31, 1954, Filed *1 1. Respondent's ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610351/ | RONALD WARNER HASTINGS and VICTORIA JEAN HASTINGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHastings v. CommissionerDocket No. 1309-82United States Tax CourtT.C. Memo 1982-583; 1982 Tax Ct. Memo LEXIS 163; 44 T.C.M. (CCH) 1328; T.C.M. (RIA) 82583; October 4, 1982. Ronald W. Hastings and Victoria J. H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610352/ | SAN FRANCISCO HOTEL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.San Francisco Hotel Co. v. CommissionerDocket No. 8913.United States Board of Tax Appeals22 B.T.A. 740; 1931 BTA LEXIS 2074; March 16, 1931, Promulgated *2074 Special assessment granted. Herman Phleger, Esq., and A. Porter Robins... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610357/ | Philip Braun and Laura Braun v. Commissioner.Braun v. CommissionerDocket No. 756-69.United States Tax CourtT.C. Memo 1969-221; 1969 Tax Ct. Memo LEXIS 77; 28 T.C.M. (CCH) 1175; T.C.M. (RIA) 69221; October 16, 1969, Filed William Spilky, 170 Broadway, New York, N. Y., for the petitioners. Marvin A. Fein, for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610359/ | John Robinson, Petitioner v. Commissioner of Internal Revenue, RespondentRobinson v. CommissionerDocket No. 4172-66United States Tax Court51 T.C. 520; 1968 U.S. Tax Ct. LEXIS 1; December 31, 1968, Filed *1 Decision will be entered under Rule 50. Petitioner was a theatrical agent who during 1961, 1962, and 1963 visited... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610361/ | James H. Schwabacher v. Commissioner. Sophie D. Schwabacher v. Commissioner. May K. Schwabacher v. Commissioner.James H. Schwabacher v. CommissionerDocket Nos. 7864, 7865, 7915.United States Tax Court1946 Tax Ct. Memo LEXIS 37; 5 T.C.M. (CCH) 971; T.C.M. (RIA) 46267; November 13, 1946*37 Bayley Kohlmeier, Esq., and G.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610363/ | HAROLD J. AND MARY ELLEN C. RICHARDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRichards v. CommissionerDocket No. 41654-84.United States Tax CourtT.C. Memo 1987-280; 1987 Tax Ct. Memo LEXIS 280; 53 T.C.M. (CCH) 1016; T.C.M. (RIA) 87280; June 8, 1987. Harold J. Richards, pro se. John C. McDougal, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610364/ | STEPHEN W. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliams v. CommissionerNo. 23179-97United States Tax Court114 T.C. 136; 2000 U.S. Tax Ct. LEXIS 9; 114 T.C. No. 8; March 1, 2000, Filed *9 Decision will be entered under Rule 155. P mailed two Forms 1040, U.S. Individual Income Tax Return... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610368/ | ESTATE OF DELLA WALKER VAN LOBEN SELS, DECEASED, WELLINGTON S. HENDERSON, SR. AND BROOKS WALKER, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Van Loben Sels v. CommissionerDocket No. 30439-81.United States Tax CourtT.C. Memo 1986-501; 1986 Tax Ct. Memo LEXIS 106; 52 T.C.M. (CCH) 731... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610373/ | ALFRED W. GORDON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gordon v. CommissionerDocket No. 57483.United States Board of Tax Appeals29 B.T.A. 275; 1933 BTA LEXIS 981; October 31, 1933, Promulgated *981 Edgar M. Morsman, Jr., Esq., for the petitioner. P. M. Clark, Esq., for the respondent. MATTHEWS ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610375/ | DAVID W. NULSEN AND BEVERLY J. NULSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNulsen v. CommissionerDocket No. 25781-82.United States Tax CourtT.C. Memo 1984-307; 1984 Tax Ct. Memo LEXIS 364; 48 T.C.M. (CCH) 297; T.C.M. (RIA) 84307; June 19, 1984. David W. Nulsen, for the petitioners. Douglas W. Hi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610376/ | Richard W. Henzel and Elizabeth Henzel v. Commissioner.Henzel v. CommissionerDocket No. 253-64.United States Tax CourtT.C. Memo 1965-250; 1965 Tax Ct. Memo LEXIS 81; 24 T.C.M. (CCH) 1344; T.C.M. (RIA) 65250; September 16, 1965H. F. Smith, for the petitioners. James A. Thomas, for the respondent. FAYMemorandum Findings... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610378/ | ESTATE OF ARTHUR JORDAN, BY ALICE B. JORDAN, AS EXECUTRIX AND ADMINISTRATRIX, AND JAMES L. GAVIN, AS ADMINISTRATOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jordan v. CommissionerDocket No. 92584.United States Board of Tax Appeals45 B.T.A. 832; 1941 BTA LEXIS 1057; December 2, 1941, Promulgated *105... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610379/ | CRYSTAL BLOCK COAL & COKE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crystal Block Coal & Coke Co. v. CommissionerDocket Nos. 14518, 31305.United States Board of Tax Appeals15 B.T.A. 600; 1929 BTA LEXIS 2817; February 26, 1929, Promulgated *2817 1. In the absence of any agreement as to the basis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610380/ | CARLETON H. PALMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Palmer v. CommissionerDocket No. 89854.United States Board of Tax Appeals40 B.T.A. 1002; 1939 BTA LEXIS 765; December 5, 1939, Promulgated *765 1. Held, that by the execution of a trust agreement the petitioner, as grantor, irrevocably co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610384/ | PAUL TRAVERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTravers v. CommissionerDocket No. 8287-79.United States Tax CourtT.C. Memo 1981-469; 1981 Tax Ct. Memo LEXIS 278; 42 T.C.M. (CCH) 916; T.C.M. (RIA) 81469; August 27, 1981. Paul Travers, pro se. M. K. Mortensen, for*279 the respondent. SCOTT MEM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610387/ | CAROL J. LIVINGSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLivingston v. CommissionerDocket No. 8792-74.United States Tax CourtT.C. Memo 1976-211; 1976 Tax Ct. Memo LEXIS 190; 35 T.C.M. (CCH) 916; T.C.M. (RIA) 760211; June 30, 1976, Filed James O. Fergeson, Jr. and Michel G. Emmanuel, for the petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610388/ | LEONEL A. AND MARIA A. SALINAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSalinas v. CommissionerDocket No. 13964-93United States Tax CourtT.C. Memo 1995-124; 1995 Tax Ct. Memo LEXIS 131; 69 T.C.M. (CCH) 2213; March 27, 1995, Filed *131 Decision will be entered for respondent for the tax year 1988 and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610389/ | Rosemary Kenny, Petitioner, v. Commissioner of Internal Revenue, RespondentKenny v. CommissionerDocket No. 64794United States Tax Court32 T.C. 748; 1959 U.S. Tax Ct. LEXIS 140; June 18, 1959, Filed *140 Decision will be entered for the respondent. D, intending to benefit T, named T as one of the three executors of D's... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610390/ | CHARLES R. STUBBLEFIELD AND HELEN J. STUBBLEFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStubblefield v. CommissionerDocket No. 36626-84.United States Tax CourtT.C. Memo 1988-480; 1988 Tax Ct. Memo LEXIS 509; 56 T.C.M. (CCH) 405; T.C.M. (RIA) 88480; October 3, 1988. J.W. Tyner, for the petitioner.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610394/ | APPEAL OF THE BAKER & TAYLOR CO.Baker & Taylor Co. v. CommissionerDocket No. 3849.United States Board of Tax Appeals3 B.T.A. 57; 1925 BTA LEXIS 2038; November 18, 1925, Decided Submitted July 8, 1925. *2038 Upon organization, the taxpayer issued its entire capital stock of $40,000 and $400,000 income bonds and assume... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610397/ | HALL-LUHRS & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hall-Luhrs & Co. v. CommissionerDocket No. 3954.United States Board of Tax Appeals6 B.T.A. 320; 1927 BTA LEXIS 3544; February 26, 1927, Promulgated *3544 Value at March 1, 1913, of good will, trade-marks, and trade brands of the liquor depar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610398/ | H. R. Hanover, M. Hanover v. Commissioner.H. Hanover v. CommissionerDocket Nos. 3930, 3931.United States Tax Court1945 Tax Ct. Memo LEXIS 85; 4 T.C.M. (CCH) 882; T.C.M. (RIA) 45287; September 11, 1945*85 Where the petitioners and others, as tenants in common of undivided interests in oil and gas leases, arranged for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610399/ | Camelia I. H. Cerf, Petitioner, v. Commissioner of Internal Revenue, RespondentCerf v. CommissionerDocket No. 108434United States Tax Court1 T.C. 1087; 1943 U.S. Tax Ct. LEXIS 168; May 11, 1943, Promulgated *168 Decision will be entered for the respondent. Petitioner had the right to receive during her life all of the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610401/ | HARRY GOLDSTINE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Goldstine v. CommissionerDocket Nos. 63391, 69590, 73527.United States Board of Tax Appeals33 B.T.A. 173; 1935 BTA LEXIS 793; October 10, 1935, Promulgated *793 A "realtor", employed by the Board of Local Improvements of Chicago as a "chief r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610402/ | Estate of Walter L. Edwards, Deceased, Robert L. Edwards, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Edwards v. CommissionerDocket No. 5102-70United States Tax Court58 T.C. 348; 1972 U.S. Tax Ct. LEXIS 120; May 18, 1972, Filed *120 Decision will be entered for the petitioner. Deceden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610406/ | Matthew Ianniello and Beatrice Ianniello, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentIanniello v. Comm'rDocket Nos. 29249-86, 37909-86, 37910-86United States Tax Court98 T.C. 165; 1992 U.S. Tax Ct. LEXIS 17; 98 T.C. No. 14; February 24, 1992, Filed *17 Decisions will be entered under Rule 155.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610407/ | W. F. Flautt and Mary W. Flautt, (Husband and Wife) v. Commissioner.Flautt v. CommissionerDocket No. 71839.United States Tax CourtT.C. Memo 1959-121; 1959 Tax Ct. Memo LEXIS 126; 18 T.C.M. (CCH) 540; T.C.M. (RIA) 59121; June 12, 1959*126 W. F. Flautt, Tutwiler, Miss., pro se. Jack D. Yarbrough, Esq., for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610409/ | ESTATE OF WILLIAM L. RENO, JR., BARBARA G. RENO, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Reno v. CommissionerDocket No. 16511-82.United States Tax CourtT.C. Memo 1986-163; 1986 Tax Ct. Memo LEXIS 452; 51 T.C.M. (CCH) 909; T.C.M. (RIA) 86163; April 21, 1986. James L. Malone, III, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610415/ | Randolph D. Rouse, Petitioner, v. Commissioner of Internal Revenue, RespondentRouse v. CommissionerDocket No. 83294United States Tax Court39 T.C. 70; 1962 U.S. Tax Ct. LEXIS 55; October 10, 1962, Filed *55 Decision will be entered under Rule 50. 1. Gains on the sale of houses which petitioner purchased for investment ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610416/ | OSCAR E. REHM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rehm v. CommissionerDocket No. 20633.United States Board of Tax Appeals21 B.T.A. 243; 1930 BTA LEXIS 1891; November 7, 1930, Promulgated *1891 Where petitioner was engaged in trading in securities and also president of a stock and bond brokerag... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610417/ | WILLIAM E. GATLIN and MARILYN B. GATLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JAMES M. WINGE and WILLIE B. WINGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGatlin v. CommissionerDocket Nos. 9760-77, 9761-77.United States Tax CourtT.C. Memo 1982-489; 1982 Tax Ct. Memo LEXIS 252; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610418/ | James W. Perkins, Petitioner v. Commissioner of Internal Revenue, RespondentPerkins v. CommissionerDocket No. 14968-87United States Tax Court92 T.C. 749; 1989 U.S. Tax Ct. LEXIS 47; 92 T.C. No. 42; April 3, 1989. April 3, 1989, Filed *47 An order and decision for petitioner will be entered. R issued a notice of defic... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610420/ | Estate of Della Walker Van Loben Sels, Deceased, Wellington S. Henderson, Sr., and Brooks Walker, Coexecutors, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Van Loben Sels v. CommissionerDocket No. 30439-81United States Tax Court82 T.C. 64; 1984 U.S. Tax Ct. LEXIS 122; 82 T.C. No. 5; January 9, 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610421/ | APPEAL OF VIRGINIA LUMBER & BOX CO.Virginia Lumber & Box Co. v. CommissionerDocket No. 3546.United States Board of Tax Appeals3 B.T.A. 341; 1926 BTA LEXIS 2688; January 16, 1926, Decided Submitted July 15, 1925. *2688 In 1919 taxpayer changed its annual accounting period from a fiscal year ending November 30 to one e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610422/ | UZAL H. MCCARTER (DECEASED), FIDELITY UNION TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McCarter v. CommissionerDocket No. 69193.United States Board of Tax Appeals34 B.T.A. 535; 1936 BTA LEXIS 686; May 5, 1936, Promulgated *686 Where shares of stock purchased at different times... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610425/ | Tully V. Foster v. Commissioner. Tully V. Foster and Mary A. Foster v. Commissioner.Foster v. CommissionerDocket Nos. 4009-70 and 4010-70.United States Tax CourtT.C. Memo 1972-188; 1972 Tax Ct. Memo LEXIS 67; 31 T.C.M. (CCH) 913; T.C.M. (RIA) 72188; August 29, 1972John Kennedy Lynch, Conway & Lynch, 907 The East Ohio B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610454/ | CAMDEN SAFE DEPOSIT AND TRUST COMPANY AND GWENDOLYN TAYLOR LEONARDS, EXECUTORS, UNDER THE WILL OF G. WILBUR TAYLOR, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Camden Safe Deposit & Trust Co. v. CommissionerDocket No. 67265.United States Board of Tax Appeals30 B.T.A. 287; 1934 BTA LEXIS 1351;... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610455/ | John T. Roberts and Florence V. Roberts, Petitioners, v. Commissioner of Internal Revenue, RespondentRoberts v. CommissionerDocket No. 24285United States Tax Court17 T.C. 1415; 1952 U.S. Tax Ct. LEXIS 260; February 29, 1952, Promulgated *260 Decision will be entered under Rule 50. Redemption of entire block of corpora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610456/ | B. B. BATHING PARK, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.B. B. Bathing Park, Inc. v. CommissionerDocket No. 25917.United States Board of Tax Appeals17 B.T.A. 748; 1929 BTA LEXIS 2257; September 30, 1929, Promulgated *2257 1. Where a corporation during its taxable year 1922 becomes affilia... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610457/ | George A. Dean and Margaret S. Dean v. Commissioner.Dean v. Comm'rDocket No. 5692-63.United States Tax CourtT.C. Memo 1966-258; 1966 Tax Ct. Memo LEXIS 26; 25 T.C.M. (CCH) 1321; T.C.M. (RIA) 66258; November 28, 1966A. Glenn Sowders, Jr., 800 W. 47th St., Kansas City, Mo, for the petitioners. Hugh C. McMahon, for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610458/ | Estate of Walter F. Klosterman, Deceased, Kent Klosterman and Alan Klosterman, Personal Representatives, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Klosterman v. CommissionerDocket No. 27652-89United States Tax Court99 T.C. 313; 1992 U.S. Tax Ct. LEXIS 71; 99 T.C. No. 16; September 10, 1992, Fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610459/ | Bernard L. Shackleford v. Commissioner.Shackleford v. CommissionerDocket No. 15338.United States Tax Court1948 Tax Ct. Memo LEXIS 77; 7 T.C.M. (CCH) 694; T.C.M. (RIA) 48190; September 30, 1948*77 Amounts designated as promotional expenses" paid by petitioner, a practicing physician, held, on the evidence, not deductib... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610461/ | HAROLD J. HEINOLD and MARGARET L. HEINOLD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHeinold v. CommissionerDocket No. 2518-77.United States Tax CourtT.C. Memo 1979-496; 1979 Tax Ct. Memo LEXIS 30; 39 T.C.M. (CCH) 685; T.C.M. (RIA) 79496; December 10, 1979, Filed Delmar R. Hoeppner and Morris A. Sunkel... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610462/ | Dorothy Caruso, Petitioner, v. Commissioner of Internal Revenue, RespondentCaruso v. CommissionerDocket No. 46810United States Tax Court23 T.C. 836; 1955 U.S. Tax Ct. LEXIS 247; February 11, 1955, Filed *247 Decision will be entered under Rule 50. 1. Building constructed on leased ground should have been depreciated o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610464/ | Surface Combustion Corporation v. Commissioner.Surface Combustion Corp. v. CommissionerDocket No. 7438.United States Tax Court1945 Tax Ct. Memo LEXIS 113; 4 T.C.M. (CCH) 795; T.C.M. (RIA) 45268; July 25, 1945ARUNDELLOrder ARUNDELL, J.: On May 23, 1945, respondent filed a motion to dismiss the above-entitled proceedings... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610466/ | Edna G. Hollander, Petitioner, v. Commissioner of Internal Revenue, RespondentHollander v. CommissionerDocket No. 45129United States Tax Court22 T.C. 646; 1954 U.S. Tax Ct. LEXIS 166; June 25, 1954, Filed. June 25, 1954, Filed *166 Decision will be entered for the respondent. Deduction -- Medical Expense -- Sec. 23 (... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610467/ | J. G. Dudley Company, Incorporated (Formerly Headen Hosiery Mills, Incorporated), Petitioner, v. Commissioner of Internal Revenue, RespondentJ. G. Dudley Co. v. CommissionerDocket No. 74218United States Tax Court36 T.C. 1122; 1961 U.S. Tax Ct. LEXIS 219; February 28, 1961, Filed *219 Decision will be entered for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610468/ | HOWARD H. HILSHEIMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHilsheimer v. CommissionerDocket No. 4838-75.United States Tax CourtT.C. Memo 1976-284; 1976 Tax Ct. Memo LEXIS 118; 35 T.C.M. (CCH) 1275; T.C.M. (RIA) 760284; September 8, 1976, Filed *118 Howard H. Hilsheimer, pro se. Andrew M. Winkler,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610469/ | ESTATE OF GIZELLA WELLS, DECEASED, DAVID I. WELLS, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Wells v. CommissionerDocket No 1341-79.United States Tax CourtT.C. Memo 1981-574; 1981 Tax Ct. Memo LEXIS 176; 42 T.C.M. (CCH) 1305; T.C.M. (RIA) 81574; September 30, 1981. *176 Decedent tr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610472/ | BANTA REFRIGERATOR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Banta Refrigerator Co. v. CommissionerDocket No. 17164.United States Board of Tax Appeals15 B.T.A. 1038; 1929 BTA LEXIS 2746; March 22, 1929, Promulgated *2746 1. Deduction from gross income in the fiscal year ended July 31, 1920, on ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610476/ | Helen E. Myers, Petitioner, v. Commissioner of Internal Revenue, RespondentMyers v. CommissionerDocket No. 59752United States Tax Court30 T.C. 714; 1958 U.S. Tax Ct. LEXIS 151; June 25, 1958, Filed *151 Decision will be entered for the petitioner. Petitioner, as beneficiary, received the proceeds of a policy of insura... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610478/ | Margaret O. White, Petitioner, v. Commissioner of Internal Revenue, RespondentWhite v. CommissionerDocket No. 49341United States Tax Court24 T.C. 452; 1955 U.S. Tax Ct. LEXIS 164; June 22, 1955, Filed *164 Decision will be entered for the respondent. In 1943, petitioner was granted a divorce in Nevada. The divorce de... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610479/ | RICHARD K. HALEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHaley v. CommissionerDocket No. 508-76.United States Tax CourtT.C. Memo 1977-348; 1977 Tax Ct. Memo LEXIS 96; 36 T.C.M. (CCH) 1397; T.C.M. (RIA) 770348; September 29, 1977, Filed John J. Raymond, for the petitioner. Andrew M. Winkler, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610427/ | Greenberg's Express, Inc., et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentGreenberg's Express, Inc. v. CommissionerDocket Nos. 4006-72, 4036-72, 4038-72, 4055-72, 4220-72, 4245-72, 4269-72, 4286-72, 5538-72United States Tax Court62 T.C. 324; 1974 U.S. Tax Ct. LEXIS 92; 62 T.C. No. 40; June 18, 197... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610428/ | PETER J. MIRAGLIA AND SYLVIA A. MIRAGLIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiraglia v. CommissionerDocket No. 4626-74.United States Tax CourtT.C. Memo 1983-336; 1983 Tax Ct. Memo LEXIS 461; 46 T.C.M. (CCH) 407; T.C.M. (RIA) 83336; June 8, 1983. *461 Peter J. Miraglia and Sylvia A. Miraglia, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610429/ | Estate of Louis Fabrikant, Deceased, Morton Baum, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Fabrikant v. CommissionerDocket No. 87002United States Tax Court39 T.C. 714; 1963 U.S. Tax Ct. LEXIS 204; January 24, 1963, Filed *204 Decision will be entered under Rule 50. Continuation of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610430/ | Charles C. Rice, Petitioner, v. Commissioner of Internal Revenue, RespondentRice v. CommissionerDocket No. 21134United States Tax Court14 T.C. 503; 1950 U.S. Tax Ct. LEXIS 241; March 30, 1950, Promulgated *241 Decision will be entered under Rule 50. The petitioner, a pilot for Transcontinental & Western Air, Inc., was... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610433/ | WELFORD E. GARNER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGarner v. CommissionerDocket No. 2741-71.United States Tax CourtT.C. Memo 1973-79; 1973 Tax Ct. Memo LEXIS 209; 32 T.C.M. (CCH) 353; T.C.M. (RIA) 73079; April 9, 1973, Filed Walter R. Tabler, for the petitioner. Richard A. Jones, Jr., fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610437/ | FREDERIC C. LEUBUSCHER, AS EXECUTOR OF THE ESTATE OF ROBERT SCHALKENBACH, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Leubuscher v. CommissionerDocket No. 31405.United States Board of Tax Appeals21 B.T.A. 1022; 1930 BTA LEXIS 1751; December 31, 1930, Promulgated *1751 1. Bequests to charitab... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610438/ | UNIROYAL INCORPORATED AND CONSOLIDATED SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentUniroyal, Inc. v. CommissionerDocket No. 46733-86United States Tax CourtT.C. Memo 1993-214; 1993 Tax Ct. Memo LEXIS 207; 65 T.C.M. (CCH) 2690; May 18, 1993, Filed *207 U and I, corporations, each held 50 per... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610442/ | H. Kendrick Sanders and Barbara F. Sanders, Petitioners v. Commissioner of Internal Revenue, Respondent; F. Bruce Bach and Beverly J. Bach, Petitioners v. Commissioner of Internal Revenue, RespondentSanders v. CommissionerDocket Nos. 9622-77, 9623-77United States Tax Court75 T.C. 157; 1980 U.S. Tax Ct. LEXIS 37; Octobe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610443/ | LEO J. MALONE, JR. and SHARON M. MALONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMalone v. CommissionerDocket No. 42177-85.United States Tax CourtT.C. Memo 1987-300; 1987 Tax Ct. Memo LEXIS 300; 53 T.C.M. (CCH) 1144; T.C.M. (RIA) 87300; June 16, 1987. Paul P. Weil and Juan D. Keller, for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610444/ | GUY T. GIBSON, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guy T. Gibson, Inc. v. CommissionerDocket No. 102189.United States Board of Tax Appeals46 B.T.A. 1015; 1942 BTA LEXIS 785; April 28, 1942, Promulgated *785 An importer of merchandise, keeping its books on an accrual basis, during 1929 and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610445/ | Harold W. Smith and Caroline H. Smith, Petitioners v. Commissioner of Internal Revenue, Respondent; Helen C. Smith, Petitioner v. Commissioner of Internal Revenue, RespondentSmith v. Comm'rDocket Nos. 5330-68, 3489-69United States Tax Court56 T.C. 263; 1971 U.S. Tax Ct. LEXIS 133; May 12, 1971, Filed *133 Decisions wil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610447/ | James M. Straub, Petitioner, v. Commissioner of Internal Revenue, Respondent. Theo. A., Jr., and Jean M. Straub (Husband and Wife), Petitioners, v. Commissioner of Internal Revenue, Respondent. Tecla M. Straub, Petitioner, v. Commissioner of Internal Revenue, RespondentStraub v. CommissionerDocket Nos. 21067, 21068, ... | 01-04-2023 | 11-20-2020 |
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