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https://www.courtlistener.com/api/rest/v3/opinions/4610448/ | Joseph Scala v. Commissioner.Scala v. CommissionerDocket No. 53612.United States Tax CourtT.C. Memo 1956-100; 1956 Tax Ct. Memo LEXIS 190; 15 T.C.M. (CCH) 512; T.C.M. (RIA) 56100; April 30, 1956*190 Joseph Scala, 195 Avenue V, Brooklyn, N. Y., pro se. Clarence P. Brazill, Esq., for the respondent. KERN Memorandum Fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610451/ | Marie-Anne De Goldschmidt-Rothschild, Petitioner, v. Commissioner of Internal Revenue, RespondentDe Goldschmidt-Rothschild v. CommissionerDocket No. 7700United States Tax Court9 T.C. 325; 1947 U.S. Tax Ct. LEXIS 108; September 12, 1947, Promulgated *108 Decision will be entered for the respondent. 1. Gift Tax. -- The ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610452/ | A. H. PHILLIPS CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentA. H. Phillips Co. v. CommissionerDocket No. 9282-74.United States Tax CourtT.C. Memo 1977-150; 1977 Tax Ct. Memo LEXIS 290; 36 T.C.M. (CCH) 638; T.C.M. (RIA) 770150; May 18, 1977, Filed *290 Petitioner was engaged in the men's retail ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610480/ | Richard Baier and Ila F. Baier, Petitioners v. Commissioner of Internal Revenue, RespondentBaier v. Comm'rDocket No. 3260-73United States Tax Court63 T.C. 513; 1975 U.S. Tax Ct. LEXIS 194; 186 U.S.P.Q. (BNA) 57; February 3, 1975, Filed *194 Decision will be entered for the respondent. Petitioner incurred legal expense... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610481/ | Richard B. Gantt and Mabel L. Gantt, Petitioners, v. Commissioner of Internal Revenue, RespondentGantt v. CommissionerDocket Nos. 1532-64, 5025-64United States Tax Court46 T.C. 290; 1966 U.S. Tax Ct. LEXIS 95; June 2, 1966, Filed *95 Decisions will be entered for the respondent. The petitioners, during each of the tax... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610482/ | JOHN E. CALBOM AND MELODIE CALBOM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Calbom v. CommissionerDocket No. 9155-78United States Tax CourtT.C. Memo 1981-95; 1981 Tax Ct. Memo LEXIS 651; 41 T.C.M. (CCH) 1009; T.C.M. (RIA) 81095; February 26, 1981. Thomas B. Tilford,Clay R. Randall,Patricia L. Murphy... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610483/ | Betty A. Shapiro, Formerly Betty A. Meltzer, Petitioner v. Commissioner of Internal Revenue, RespondentShapiro v. CommissionerDocket No. 2396-69SCUnited States Tax Court54 T.C. 347; 1970 U.S. Tax Ct. LEXIS 208; February 24, 1970, Filed *208 Decision will be entered under Rule 50. Held, that the cost of $ 916.66 incurr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610484/ | INTERURBAN CONSTRUCTION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Interurban Constr. Co. v. CommissionerDocket No. 7028.United States Board of Tax Appeals5 B.T.A. 1292; 1927 BTA LEXIS 3633; January 31, 1927, Promulgated *3633 In the taxable year the petitioner was the owner of certain stock of i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610485/ | BRUCE F. AND JUDY E. JOHNSON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE,Respondent * Johnson v. CommissionerDocket Nos. 546-83, 34606-83, 2502-84United States Tax CourtT.C. Memo 1993-178; 1993 Tax Ct. Memo LEXIS 188; 65 T.C.M. (CCH) 2465; April 22, 1993, Filed *188 An order will be issued granting the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610488/ | Mary M. Hutchings, Petitioner, v. Commissioner of Internal Revenue, RespondentHutchings v. CommissionerDocket No. 95359United States Tax Court1 T.C. 692; 1943 U.S. Tax Ct. LEXIS 220; March 2, 1943, Promulgated *220 Decision will be entered that there is a deficiency of $ 3,318.55 in gift tax for 1935Petitioner transfer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610489/ | THE STARR PIANO COMPANY (PACIFIC DIVISION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GENNETT REALTY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Starr Piano Co. v. CommissionerDocket Nos. 43809-43811.United States Board of Tax Appeals26 B.T.A. 835; 1932 BTA LEXIS 1242; Augus... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610491/ | Brantley L. Watkins, Petitioner v. Commissioner of Internal Revenue, RespondentWatkins v. CommissionerDocket No. 2607-68United States Tax Court53 T.C. 349; 1969 U.S. Tax Ct. LEXIS 14; December 1, 1969, Filed *14 Decision will be entered under Rule 50. A separation agreement provided for periodic payments of $ 111.46 e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610492/ | CHESTER D. AND BEVERLY C. KASS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKass v. CommissionerDocket No. 14972-87.United States Tax CourtT.C. Memo 1988-403; 1988 Tax Ct. Memo LEXIS 433; 55 T.C.M. (CCH) 1733; T.C.M. (RIA) 88403; August 30, 1988. Chester D. Kass, pro se. Michael J. Calebrese, for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610494/ | Lowell D. Ward and Suzanne M. Ward, Petitioners v. Commissioner of Internal Revenue, RespondentWard v. CommissionerDocket No. 4050-68United States Tax Court55 T.C. 308; 1970 U.S. Tax Ct. LEXIS 30; November 17, 1970, Filed *30 Decision will be entered for the respondent. Although employed as a welfare field representat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610498/ | Elizabeth T. Jones, Petitioner, v. Commissioner of Internal Revenue, RespondentJones v. CommissionerDocket No. 107485United States Tax Court1 T.C. 491; 1943 U.S. Tax Ct. LEXIS 248; January 26, 1943, Promulgated *248 Decision will be entered for the respondent. Executors of an estate had discretion to determine what am... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610499/ | DAVID M. AND JUDITH A. POZAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPozar v. CommissionerDocket No. 3856-79.United States Tax CourtT.C. Memo 1980-559; 1980 Tax Ct. Memo LEXIS 30; 41 T.C.M. (CCH) 571; T.C.M. (RIA) 80559; December 16, 1980Harold L. Lawson, for the petitioners. Nancy B. Herbert and V... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610501/ | LEROY C. GRIFFITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGriffith v. CommissionerDocket Nos. 22089-80; 4032-85.United States Tax CourtT.C. Memo 1988-445; 1988 Tax Ct. Memo LEXIS 468; 56 T.C.M. (CCH) 220; T.C.M. (RIA) 88445; September 19, 1988; As amended January 9, 1989 Theodore Brill and William H.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610502/ | JEWEL JOHN GUDENSCHWAGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGudenschwager v. CommissionerDocket Nos. 1776-84; 35179-84.United States Tax CourtT.C. Memo 1989-6; 1989 Tax Ct. Memo LEXIS 6; 56 T.C.M. (CCH) 1010; T.C.M. (RIA) 89006; January 9, 1989; As amended January 10, 1989 *6 P did not file Fed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610503/ | JUERGEN STENGEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStengel v. CommissionerDocket Nos. 2593-91, 6557-91United States Tax CourtT.C. Memo 1992-570; 1992 Tax Ct. Memo LEXIS 589; 64 T.C.M. (CCH) 903; T.C.M. (RIA) 92570; September 24, 1992, Filed Decision will be entered for respondent at docket No. 2... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610504/ | JUDITH C. CONNELLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentConnelly v. CommissionerDocket No. 11405-80.United States Tax CourtT.C. Memo 1982-644; 1982 Tax Ct. Memo LEXIS 102; 45 T.C.M. (CCH) 49; T.C.M. (RIA) 82644; November 8, 1982. J. Jay Bullock, for the petitioner. Randy G. Durfee, for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610506/ | James T. McKay and Margaret McKay v. Commissioner.McKay v. CommissionerDocket No. 4466-67.United States Tax CourtT.C. Memo 1968-276; 1968 Tax Ct. Memo LEXIS 22; 27 T.C.M. (CCH) 1478; T.C.M. (RIA) 68276; December 2, 1968. Filed James T. McKay, pro se, 2307 Windsor Rd., Alexandria, Va. Gerald D. Babbitt, for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610507/ | The Spirella Company Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentSpirella Co. v. CommissionerDocket No. 5030United States Tax Court5 T.C. 876; 1945 U.S. Tax Ct. LEXIS 72; September 28, 1945, Promulgated *72 Decision will be entered for the respondent. Loss sustained by petitioner-stockhold... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610508/ | Henry C. Mueller, Petitioner v. Commissioner of Internal Revenue, RespondentMueller v. CommissionerDocket No. 2398-69United States Tax Court60 T.C. 36; 1973 U.S. Tax Ct. LEXIS 149; 60 T.C. No. 5; April 5, 1973, Filed *149 Decision will be entered under Rule 50. 1. In 1962 petitioner received notes in the total amount... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610510/ | WILLIAM H. CLAY and FRANCES V. CLAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClay v. CommissionerDocket No. 8322-71.United States Tax CourtT.C. Memo 1975-151; 1975 Tax Ct. Memo LEXIS 222; 34 T.C.M. (CCH) 700; T.C.M. (RIA) 750151; May 19, 1975, Filed William H. Clay, pro se. Frederick W. Krieg, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610513/ | ESTATE OF ADELAIDE L. McCULLEN, DECEASED, WILLIAM C. McMULLEN, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of McMullen v. CommissionerDocket No. 26171-87.United States Tax CourtT.C. Memo 1988-500; 1988 Tax Ct. Memo LEXIS 534; 56 T.C.M. 507; T.C.M. (RIA) 88500; October 18, 1988. Mason Sta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610515/ | Junior Miss Company, Petitioner, v. Commissioner of Internal Revenue, RespondentJunior Miss Co. v. CommissionerDocket No. 18998United States Tax Court14 T.C. 1; 1950 U.S. Tax Ct. LEXIS 300; January 11, 1950, Promulgated 1950 U.S. Tax Ct. LEXIS 300">*300 Decision will be entered for the petitioner. A theatrical produce... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610516/ | BARBARA COULTER and TED V. COULTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCoulter v. CommissionerDocket Nos. 30098-82, 22747-84, 30099-82, 22748-84, 30100-82, 22749-84.United States Tax CourtT.C. Memo 1987-121; 1987 Tax Ct. Memo LEXIS 117; 53 T.C.M. 298; T.C.M. (RIA) 87121; March 4, 1987. Jon M. W... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610517/ | Vernon C. Neal, Inc. v. Commissioner.Vernon C. Neal, Inc. v. CommissionerDocket No. 4635-62.United States Tax CourtT.C. Memo 1964-145; 1964 Tax Ct. Memo LEXIS 189; 23 T.C.M. 873; T.C.M. (RIA) 64145; May 25, 19641964 Tax Ct. Memo LEXIS 189">*189 A parent corporation's intercompany profit from contracts with subsidiarie... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610518/ | HENRY D. CRANFILL AND JOANNA S. CRANFILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROBERT M. MINSHALL AND SUSAN C. MINSHALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCranfill v. CommissionerDocket Nos. 16642-85; 46992-86.United States Tax CourtT.C. Memo 1988-478; 1988 Tax Ct. Memo ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610520/ | Atwood Grain and Supply Co., an Illinois Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentAtwood Grain & Supply Co. v. CommissionerDocket No. 6098-70United States Tax Court60 T.C. 412; 1973 U.S. Tax Ct. LEXIS 110; 60 T.C. No. 45; June 12, 1973, Filed 1973 U.S. Tax Ct. LEXIS 110">*110 Decision will... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610521/ | Alvin H. Phillips and Mary C. Phillips, (Husband and wife) v. Commissioner.Phillips v. CommissionerDocket No. 109395.United States Tax Court1943 Tax Ct. Memo LEXIS 329; 2 T.C.M. 3; T.C.M. (RIA) 43209; May 1, 19431943 Tax Ct. Memo LEXIS 329">*329 Held, the personal account of petitioner with a corporation of which he o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610522/ | International Talc Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentInternational Talc Co. v. CommissionerDocket No. 24087United States Tax Court15 T.C. 981; 1950 U.S. Tax Ct. LEXIS 3; December 29, 1950, Promulgated 1950 U.S. Tax Ct. LEXIS 3">*3 Decision will be entered under Rule 50. 1. Held,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610524/ | Greta Starks v. Commissioner.Starks v. CommissionerDocket No. 844-62.United States Tax CourtT.C. Memo 1966-134; 1966 Tax Ct. Memo LEXIS 147; 25 T.C.M. 676; T.C.M. (RIA) 66134; June 20, 1966William C. Hague, for the petitioner. Charles H. Powers, for the respondent. MULRONEY Memorandum Findings of Fact and Opinion MULR... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610525/ | KENT A. ADAMSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAdamson v. CommissionerDocket No. 17447-80United States Tax CourtT.C. Memo 1982-371; 1982 Tax Ct. Memo LEXIS 374; 44 T.C.M. 327; T.C.M. (RIA) 82371; June 30, 19821982 Tax Ct. Memo LEXIS 374">*374 Held, evidence obtained in a search and seizure, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610526/ | R. J. Durkee, Petitioner, v. Commissioner of Internal Revenue, RespondentDurkee v. CommissionerDocket No. 5892United States Tax Court6 T.C. 773; 1946 U.S. Tax Ct. LEXIS 224; April 19, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 224">*224 Decision will be entered for the respondent. Petitioner filed a suit charging damag... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610527/ | APPEAL OF CORNELIUS COTTON MILLS.Cornelius Cotton Mills v. CommissionerDocket No. 12306.United States Board of Tax Appeals4 B.T.A. 255; 1926 BTA LEXIS 2337; June 28, 1926, Decided Submitted May 10, 1926. 1926 BTA LEXIS 2337">*2337 1. Where the Commissioner determined a deficiency for one year and an overassessment o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610529/ | HAROLD I. GERINGER and ELEANORE N. GERINGER, Petitioners v COMMISSIONER OF INTERNAL REVENUE, RespondentGeringer v. CommissionerDocket No. 4935-90United States Tax CourtT.C. Memo 1991-32; 1991 Tax Ct. Memo LEXIS 52; 61 T.C.M. 1738; T.C.M. (RIA) 91032; January 28, 1991, Filed 1991 Tax Ct. Memo LEXIS 52">*52 An order and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610531/ | Golconda Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentGolconda Corp. v. Comm'rDocket No 59411United States Tax Court29 T.C. 506; 1957 U.S. Tax Ct. LEXIS 16; 116 U.S.P.Q. (BNA) 22; December 23, 1957, Filed 1957 U.S. Tax Ct. LEXIS 16">*16 Decision will be entered under Rule 50. Upon the stipul... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610532/ | JERRY FONG, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Fong v. CommissionerDocket Nos. 7456-76, 7457-76, 7458-76, 7459-76, 7460-76, 7461-76, 7462-76, 7463-76, 7464-76, 7465-76, 7466-76, 7467-76, 7468-76, 7469-76, 7470-76, 7471-76, 7472-76.United States Tax CourtT.C. Memo 1984-402; 1984 Tax Ct... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610535/ | FRANK AND CYNTHIA PELHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPelham v. CommissionerDocket No. 3071-89United States Tax CourtT.C. Memo 1993-441; 1993 Tax Ct. Memo LEXIS 452; 66 T.C.M. 820; September 21, 1993, Filed 1993 Tax Ct. Memo LEXIS 452">*452 Decision will be entered for respondent as to t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610536/ | T. H. BANFIELD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Banfield v. CommissionerDocket Nos. 93313, 98688, 99999.United States Board of Tax Appeals42 B.T.A. 769; 1940 BTA LEXIS 947; September 27, 1940, Promulgated 1940 BTA LEXIS 947">*947 1. The petitioner and another entered into a partnership agr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610537/ | COHN-GOODMAN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cohn-Goodman Co. v. CommissionerDocket No. 7167.United States Board of Tax Appeals7 B.T.A. 475; 1927 BTA LEXIS 3168; June 23, 1927, Promulgated 1927 BTA LEXIS 3168">*3168 1. Prior to June 3, 1924, the Commissioner assessed additional taxes ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610539/ | Edwards Dairy Company, Inc. v. Commissioner.Edwards Dairy Co. v. CommissionerDocket No. 2546.United States Tax Court1944 Tax Ct. Memo LEXIS 121; 3 T.C.M. 940; T.C.M. (RIA) 44292; September 13, 19441944 Tax Ct. Memo LEXIS 121">*121 Allan L. Gurley, Esq., for the petitioner. Clay C. Holmes, Esq., and Leonard C. Mitchell... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610540/ | Warren R. Batt, Sr. and Optat M. Batt v. Commissioner.Batt v. CommissionerDocket No. 4919-62.United States Tax CourtT.C. Memo 1965-104; 1965 Tax Ct. Memo LEXIS 223; 24 T.C.M. 565; T.C.M. (RIA) 65104; April 20, 1965Norman W. Prendergast, Maison Blanche Bldg., New Orleans, La., for the petitioners. Max B. Silverberg, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610541/ | Charles E. Capp and Teresa M. Capp v. Commissioner.Capp v. CommissionerDocket No. 2105-66.United States Tax CourtT.C. Memo 1968-53; 1968 Tax Ct. Memo LEXIS 246; 27 T.C.M. 280; T.C.M. (RIA) 68053; March 29, 1968. Filed 1968 Tax Ct. Memo LEXIS 246">*246 The Commissioner determined deficiencies in income tax and addition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610543/ | J. Z. Todd, Petitioner, v. Commissioner of Internal Revenue, Respondent. J. L. Todd, Petitioner, v. Commissioner of Internal Revenue, RespondentTodd v. CommissionerDocket Nos. 2407, 2408United States Tax Court3 T.C. 643; 1944 U.S. Tax Ct. LEXIS 143; April 18, 1944, Promulgated 1944 U.S. Tax Ct. LEXIS 143">*143 Decisio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610544/ | John Bridge v. Commissioner.Bridge v. CommissionerDocket No. 9679.United States Tax Court1948 Tax Ct. Memo LEXIS 205; 7 T.C.M. 249; T.C.M. (RIA) 48073; April 28, 1948R. M. O'Hara, Esq., William F. Robinson, Esq., and Harry A. Smith, C.P.A., 1126 Dime Bldg., Detroit 26, Mich., for the petitioner. A. J. Friedman, Esq., f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610545/ | LINO MANCEBO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMancebo v. CommissionerDocket No. 3997-74.United States Tax CourtT.C. Memo 1975-338; 1975 Tax Ct. Memo LEXIS 41; 34 T.C.M. 1472; T.C.M. (RIA) 750338; November 10, 1975, Filed 1975 Tax Ct. Memo LEXIS 41">*41 Lino Mancebo, pro se. David M. Berman, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610548/ | Lodi Iron Works, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentLodi Iron Works, Inc. v. CommissionerDocket No. 57120United States Tax Court29 T.C. 696; 1958 U.S. Tax Ct. LEXIS 273; January 27, 1958, Filed 1958 U.S. Tax Ct. LEXIS 273">*273 Decision will be entered for the respondent. 1. A taxpayer ca... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610553/ | Esther K. Cogan v. Commissioner.Cogan v. CommissionerDocket No. 4325-70 SC.United States Tax CourtT.C. Memo 1971-251; 1971 Tax Ct. Memo LEXIS 80; 30 T.C.M. (CCH) 1084; T.C.M. (RIA) 71251; September 29, 1971, Filed. *80 Bad debts: Advances to son: Business v. nonbusiness debts: Bona fide debts. - A mother advanced fun... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610555/ | JAMES W. ROSEBROUGH AND KAREN K. ROSEBROUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRosebrough v. CommissionerDocket No. 3749-82.United States Tax CourtT.C. Memo 1985-339; 1985 Tax Ct. Memo LEXIS 285; 50 T.C.M. (CCH) 386; T.C.M. (RIA) 85339; July 15, 1985. John Patrick Kelly, for the petitioners. J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610556/ | PAUL W. THIELKING, O.D., P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; PAUL W. AND LEILA C. THIELKING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPaul W. Thielking, O.D., P.C. v. CommissionerDocket Nos. 893-84, 956-84.United States Tax CourtT.C. Memo 1987-227; 1987 Tax Ct. Memo LEXIS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/821411/ | In the
United States Court of Appeals
For the Seventh Circuit
No. 11-2456
S YED M. A LAM ,
Plaintiff-Appellant,
v.
M ILLER B REWING C OMPANY, et al.,
Defendants-Appellees.
A... | 01-04-2023 | 02-27-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4653695/ | NONPRECEDENTIAL DISPOSITION
To be cited only in accordance with Fed. R. App. P. 32.1
United States Court of Appeals
For the Seventh Circuit
Chicago, Illinois 60604
Submitted January 21, 20... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4671603/ | 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/4671605/ | 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/4610551/ | WILLIAMS STEAMSHIP CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Williams Steamship Co. v. CommissionerDocket No. 8725.United States Board of Tax Appeals7 B.T.A. 451; 1927 BTA LEXIS 3176; June 21, 1927, Promulgated 1927 BTA LEXIS 3176">*3176 An interest-bearing demand promissory note was bona fide p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610557/ | THOMAS H. THATCHER AND ODILLE FUSZ THATCHER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thatcher v. CommissionerDocket No. 103835.United States Board of Tax Appeals45 B.T.A. 64; 1941 BTA LEXIS 1175; September 12, 1941, Promulgated 1941 BTA LEXIS 1175">*1175 Petitioners owned property in a special imp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610558/ | DONALD GEORGE PROUSE AND OLIVIA ANN PROUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentProuse v. CommissionerDocket No. 17034-79.United States Tax CourtT.C. Memo 1982-403; 1982 Tax Ct. Memo LEXIS 346; 44 T.C.M. 497; T.C.M. (RIA) 82403; July 19, 1982. 1982 Tax Ct. Memo LEXIS 346">*346 Taxpayer D lost h... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610560/ | Riverfront Groves, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentRiverfront Groves, Inc. v. CommissionerDocket No. 1378-72United States Tax Court60 T.C. 435; 1973 U.S. Tax Ct. LEXIS 107; 60 T.C. No. 47; June 18, 1973, Filed 1973 U.S. Tax Ct. LEXIS 107">*107 Decision will be entered for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610561/ | AMERICAN CIGAR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Cigar Co. v. CommissionerDocket No. 16229.United States Board of Tax Appeals21 B.T.A. 464; 1930 BTA LEXIS 1842; November 29, 1930, Promulgated 1930 BTA LEXIS 1842">*1842 1. The amount of earned surplus for the years 1918 to 1920 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610562/ | Cadwell Tyler, II v. Commissioner.Tyler v. CommissionerDocket No. 33848.United States Tax Court1953 Tax Ct. Memo LEXIS 295; 12 T.C.M. 407; T.C.M. (RIA) 53128; April 16, 19531953 Tax Ct. Memo LEXIS 295">*295 The petitioner established four trusts for the benefit of his four minor children, the terms of which provided t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610564/ | Horace C. Coleman Trust, The Pennsylvania Company for Insurances on Lives and Granting Annuities, Eleanor B. Klemm and Philip F. Coleman, Trustees, Petitioner, v. Commissioner of Internal Revenue, Respondent. Helen W. Coleman, Petitioner, v. Commissioner of Internal Revenue, RespondentColeman Trust v. CommissionerDock... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610565/ | Appeal of the NATIONAL CITY BANK OF SEATTLE.National City Bank v. CommissionerDocket No. 95.United States Board of Tax Appeals1 B.T.A. 139; 1924 BTA LEXIS 222; December 11, 1924, decided Submitted October 31, 1924. 1924 BTA LEXIS 222">*222 A corporate taxpayer which during the year 1918 spent a large amount for the i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610566/ | Badger Materials, Inc., et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent *Badger Materials, Inc. v. CommissionerDocket Nos. 88818, 89942-89947, 94219United States Tax Court40 T.C. 725; 1963 U.S. Tax Ct. LEXIS 84; July 10, 1963, Filed 1963 U.S. Tax Ct. LEXIS 84">*84 Petitioner corporation was diss... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610567/ | Michael J. Scorelle v. Commissioner.Scorelle v. CommissionerDocket No. 18250.United States Tax Court1949 Tax Ct. Memo LEXIS 29; 8 T.C.M. 1009; T.C.M. (RIA) 49275; November 29, 19491949 Tax Ct. Memo LEXIS 29">*29 Michael J. Scorelle, pro se. Clay C. Holmes, Esq., for the respondent. DISNEYMemorandum Findings of Fact ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610572/ | HENRY J. CURRIE AND BARBARA J. CURRIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCurrie v. CommissionerDocket Nos. 8240-84, 8241-84.United States Tax CourtT.C. Memo 1986-71; 1986 Tax Ct. Memo LEXIS 535; 51 T.C.M. 486; T.C.M. (RIA) 86071; February 18, 1986. John Kennedy Lynch, for the petitioners. Susa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610574/ | Estate of Fielder J. Coffin; Marjorie P. Coffin, Executrix, v. Commissioner.Estate of Coffin v. CommissionerDocket No. 42391.United States Tax CourtT.C. Memo 1954-228; 1954 Tax Ct. Memo LEXIS 17; 13 T.C.M. 1149; T.C.M. (RIA) 54338; December 20, 1954, Filed 1954 Tax Ct. Memo LEXIS 17">*17 1. Contemplation of death: Tra... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610575/ | Thomas H. Wells and Shirley R. Wells, Petitioners v. Commissioner of Internal Revenue, RespondentWells v. CommissionerDocket No. 6340-79United States Tax Court77 T.C. 908; 1981 U.S. Tax Ct. LEXIS 39; October 22, 1981, Filed 1981 U.S. Tax Ct. LEXIS 39">*39 Decision will be entered for the respondent. Held, amount recei... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610576/ | D. Doyl Adams, Petitioner v. Commissioner of Internal Revenue, Respondent; Lou Adams, Petitioner v. Commissioner of Internal Revenue, RespondentAdams v. CommissionerDocket Nos. 21364-81, 23418-81United States Tax Court82 T.C. 563; 1984 U.S. Tax Ct. LEXIS 86; 82 T.C. No. 43; April 3, 1984, Filed 1984 U.S. Tax Ct. LEXIS ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610579/ | H. J. Yarborough and Gladys E. Yarborough v. Commissioner.H. Yarborough v. CommissionerDocket No. 36570.United States Tax Court1952 Tax Ct. Memo LEXIS 36; 11 T.C.M. 1112; T.C.M. (RIA) 52329; November 18, 19521952 Tax Ct. Memo LEXIS 36">*36 Held, that of $1,857.50 which petitioners deducted on their joint income tax re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610582/ | FRED J. JACKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJackson v. CommissionerDocket No. 9372-72.United States Tax CourtT.C. Memo 1975-24; 1975 Tax Ct. Memo LEXIS 346; 34 T.C.M. 114; T.C.M. (RIA) 750024; February 11, 1975, Filed 1975 Tax Ct. Memo LEXIS 346">*346 Petitioner deducted $8,000 as a busi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610583/ | KENNETH A. FORMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentForman v. CommissionerDocket No. 32324-85.United States Tax CourtT.C. Memo 1988-64; 1988 Tax Ct. Memo LEXIS 90; 55 T.C.M. 139; T.C.M. (RIA) 88064; February 23, 1988. Edward Wishnow, for the petitioner. Chauncey W. Tuttle, Jr., for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610584/ | MICHAEL L. LENNOX AND GLENDA J. LENNOX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLennox v. CommissionerDocket No. 158-91United States Tax CourtT.C. Memo 1992-382; 1992 Tax Ct. Memo LEXIS 407; 64 T.C.M. 67; July 8, 1992, Filed 1992 Tax Ct. Memo LEXIS 407">*407 An order denying petitioners' motion for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610586/ | Eveready Loan Company, Petitioner, v. Commissioner of Internal Revenue, RespondentEveready Loan Co. v. CommissionerDocket No. 593United States Tax Court2 T.C. 1035; 1943 U.S. Tax Ct. LEXIS 22; November 29, 1943, Promulgated 1943 U.S. Tax Ct. LEXIS 22">*22 Decision will be entered under Rule 50. Petitioner's certificat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610587/ | John C. Moran and Ruth E. Moran, Petitioners v. Commissioner of Internal Revenue, RespondentMoran v. CommissionerDocket No. 17169-85United States Tax Court88 T.C. 738; 1987 U.S. Tax Ct. LEXIS 41; 88 T.C. No. 41; April 1, 1987. April 1, 1987, Filed 1987 U.S. Tax Ct. LEXIS 41">*41 R determined that P had received unrep... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610588/ | JOSEPH VESSIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVessio v. CommissionerDocket No. 21946-87United States Tax CourtT.C. Memo 1990-565; 1990 Tax Ct. Memo LEXIS 637; 60 T.C.M. 1150; T.C.M. (RIA) 90565; October 29, 1990, Filed 1990 Tax Ct. Memo LEXIS 637">*637 An appropriate order will be entered bas... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610590/ | JOHN L. KNESS AND MARY KNESS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKness v. CommissionerDocket No. 24167-84.United States Tax CourtT.C. Memo 1986-157; 1986 Tax Ct. Memo LEXIS 446; 51 T.C.M. 881; T.C.M. (RIA) 86157; April 21, 1986. Richard D. Clark, for the petitioners. Allan E. Lang, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610591/ | James B. Kelley and Lena S. Kelley, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent. John Waltman and Doris Waltman, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentKelley v. CommissionerDocket Nos. 64133, 64134United States Tax Court32 T.C. 135; 1959 U.S. T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610592/ | GEORGE W. LINDSAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lindsay v. CommissionerDocket No. 81768.United States Board of Tax Appeals34 B.T.A. 840; 1936 BTA LEXIS 636; July 30, 1936, Promulgated 1936 BTA LEXIS 636">*636 DEDUCTIONS - BUSINESS EXPENSES - REVENUE ACT OF 1932, SECTION 23(a). - Expendit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610594/ | F. O. WHITTEN, JR., AND MARY E. WHITTEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhitten v. CommissionerDocket No. 3260-74.United States Tax CourtT.C. Memo 1980-245; 1980 Tax Ct. Memo LEXIS 338; 40 T.C.M. 625; T.C.M. (RIA) 80245; July 14, 1980, Filed 1980 Tax Ct. Memo LEXIS 338">*338 Petitioner, Fre... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610596/ | JENNIE ALLEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAllen v. CommissionerDocket No. 998-67.United States Tax CourtT.C. Memo 1976-358; 1976 Tax Ct. Memo LEXIS 42; 35 T.C.M. 1626; T.C.M. (RIA) 760358; November 29, 1976, Filed 1976 Tax Ct. Memo LEXIS 42">*42 This case, originally decided in 61 T.C. 12... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610597/ | Albert L. Allen Company, Inc. v. Commissioner.Albert L. Allen Co. v. CommissionerDocket No. 112025.United States Tax Court1944 Tax Ct. Memo LEXIS 37; 3 T.C.M. 1246; T.C.M. (RIA) 44381; November 25, 19441944 Tax Ct. Memo LEXIS 37">*37 Sanford D. Beecher, Esq., for the petitioner. Myron S. Winer, Esq., for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610598/ | ELVIRA R. STRASSER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStrasser v. CommissionerDocket No. 30007-84.United States Tax CourtT.C. Memo 1986-579; 1986 Tax Ct. Memo LEXIS 30; 52 T.C.M. 1140; T.C.M. (RIA) 86579; December 8, 1986. Elvira R. Strasser, pro se. Lewis R. Mandel, for the respondent. KORNER... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610600/ | HOME BENEFICIAL ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Home Beneficial Ass'n v. CommissionerDocket No. 19589.United States Board of Tax Appeals15 B.T.A. 1319; 1929 BTA LEXIS 2681; April 10, 1929, Promulgated 1929 BTA LEXIS 2681">*2681 1. Petitioner has failed to establish that the de... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610549/ | Robert C. Switzer and Patricia D. Switzer v. Commissioner. Joseph L. Switzer and Elise deG. Switzer v. Commissioner.Switzer v. CommissionerDocket Nos. 46478, 46479.United States Tax CourtT.C. Memo 1954-141; 1954 Tax Ct. Memo LEXIS 105; 13 T.C.M. 840; T.C.M. (RIA) 54247; August 26, 1954, Filed 1954 Tax Ct. Memo LEXIS 10... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610653/ | LEON H. PERLIN COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; LEON H. PERLIN AND PHYLLIS F. PERLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLeon H. Perlin Co. v. CommissionerDocket Nos. 12026-89, 12027-89United States Tax CourtT.C. Memo 1993-79; 1993 Tax Ct. Memo LEXIS 81;... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610655/ | LIGGETT GROUP, INC., SUCCESSOR IN INTEREST TO LIGGETT & MYERS, INCORPORATED & CONSOLIDATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLiggett Group, Inc. v. CommissionerDocket No. 28427-84United States Tax CourtT.C. Memo 1990-18; 1990 Tax Ct. Memo LEXIS 18; 58 T.C.M. (CCH) 1167; T.C.M. (RIA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610657/ | ROBERT BRIAN CRIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrim v. CommissionerDocket No. 21268-82.United States Tax CourtT.C. Memo 1985-8; 1985 Tax Ct. Memo LEXIS 626; 49 T.C.M. (CCH) 451; T.C.M. (RIA) 85008; January 3, 1985. *626 Petitioner received $3,064 in Federal Reserve notes as wages, which ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610658/ | ABDUL R. MOHAMOUD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMohamoud v. CommissionerDocket No. 14519-92United States Tax CourtT.C. Memo 1994-464; 1994 Tax Ct. Memo LEXIS 469; 68 T.C.M. (CCH) 735; September 20, 1994, Filed *469 An Order of Dismissal and Decision will be entered for respondent. Abdul R... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610660/ | Melvin Moul v. Commissioner.Moul v. Commissioner.Docket No. 22180.United States Tax Court1951 Tax Ct. Memo LEXIS 288; 10 T.C.M. (CCH) 286; T.C.M. (RIA) 51091; March 21, 1951Albert E. Saunders, Esq., 11 Beacon St., Rm. 320, Boston, Mass., for the petitioner. Leo C. Duersten, Esq., for the respondent. RAUMMemorandum Fin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610664/ | FRED W. PRELLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPreller v. CommissionerDocket No. 7874-72.United States Tax CourtT.C. Memo 1976-183; 1976 Tax Ct. Memo LEXIS 220; 35 T.C.M. (CCH) 803; T.C.M. (RIA) 760183; June 9, 1976, Filed Larry Kars, for the respondent. SCOTT MEMORANDUM OPINION SCOTT, Judg... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610667/ | * CWT Farms, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; CWT International, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentCWT Farms, Inc. v. CommissionerDocket Nos. 16365-80, 16367-80United States Tax Court79 T.C. 86; 1982 U.S. Tax Ct. LEXIS 65; 79 T.C. No. 5; July 19, 1982, File... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610668/ | Robert E. Dolan and Nan Martin Dolan v. Commissioner.Dolan v. CommissionerDocket No. 73479.United States Tax CourtT.C. Memo 1961-165; 1961 Tax Ct. Memo LEXIS 185; 20 T.C.M. (CCH) 822; T.C.M. (RIA) 61165; June 7, 1961David Grossberg, Esq., 11 E. 44th St., New York, N. Y., for the petitioners. Norman L. Rapkin, Esq., for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537033/ | 05/27/2020
IN THE COURT OF APPEALS OF TENNESSEE
AT NASHVILLE
June 5, 2019 Session
BRENDA HAMBLIN PROCTOR v. MICHAEL OWEN PROCTOR
Appeal from the Chancery Court for Dickson County
No. 9702-05 David ... | 01-04-2023 | 05-27-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610669/ | Nat Harrison Associates, Inc., et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentNat Harrison Assoc., Inc. v. CommissionerDocket Nos. 91482, 567-62, 568-62, 949-62, 962-62United States Tax Court42 T.C. 601; 1964 U.S. Tax Ct. LEXIS 84; June 23, 1964, Filed *84 Decisions will be entered under Rule 50.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610671/ | B. B. Margolis and Iris M. Margolis v. Commissioner.Margolis v. CommissionerDocket Nos. 85706, 88082.United States Tax CourtT.C. Memo 1962-86; 1962 Tax Ct. Memo LEXIS 222; 21 T.C.M. (CCH) 444; T.C.M. (RIA) 62086; April 19, 1962Harrison Harkins, Esq., for the petitioners. Marion Malone, Esq., for the respondent. RAUMMe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610602/ | ARUNDEL-BROOKS CONCRETE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Arundel-Brooks Concrete Corp. v. CommissionerDocket No. 101026.United States Board of Tax Appeals45 B.T.A. 178; 1941 BTA LEXIS 1161; September 25, 1941, Promulgated 1941 BTA LEXIS 1161">*1161 A corporation procured a contr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610606/ | Peter W. Bufton and Sarah Bufton v. Commissioner.Bufton v. CommissionerDocket No. 2223-70 SC.United States Tax CourtT.C. Memo 1970-320; 1970 Tax Ct. Memo LEXIS 42; 29 T.C.M. 1468; T.C.M. (RIA) 70320; November 18, 1970, Filed. Peter W. Bufton, pro se, Box 3, Elmo, Mont.Joe K. Gordon, for the respondent. FEATHERSTONMem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610610/ | MONCIE RASMUS, JR., AND MARIE RASMUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRasmus v. CommissionerDocket No. 9802-79.United States Tax CourtT.C. Memo 1984-8; 1984 Tax Ct. Memo LEXIS 664; 47 T.C.M. 829; T.C.M. (RIA) 84008; January 4, 1984. 1984 Tax Ct. Memo LEXIS 664">*664 Held: (1) Petitioner rece... | 01-04-2023 | 11-20-2020 |
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