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https://www.courtlistener.com/api/rest/v3/opinions/4610611/ | Estate of Harris Fahnestock, Deceased, Georgette G. V. Fahnestock, Harris Fahnestock, Jr., and James F. Mimnaugh, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentFahnestock v. CommissionerDocket No. 1615United States Tax Court4 T.C. 1096; 1945 U.S. Tax Ct. LEXIS 193; April 3, 1945, Promulgated 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610612/ | Gerta Runtch v. Commissioner.Runtch v. CommissionerDocket No. 5288-69.United States Tax CourtT.C. Memo 1971-206; 1971 Tax Ct. Memo LEXIS 125; 30 T.C.M. 856; T.C.M. (RIA) 71206; August 19, 1971, filed. Gerta Runtch, pro se, 955 Bruce Ave., Clearwater, Fla. Charles L. Dunlap, for respondent. ATKINSMemorandum Findings o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610613/ | Lewisville Investment Company, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentLewisville Inv. Co. v. CommissionerDocket Nos. 6393-69, 6394-69, 6395-69United States Tax Court56 T.C. 770; 1971 U.S. Tax Ct. LEXIS 99; July 15, 1971, Filed 1971 U.S. Tax Ct. LEXIS 99">*99 Decisions will be entered under... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610615/ | LEONHARD FELIX RULD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FLORENTINE M. FULD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.RULD v. COMMISSIONERDocket Nos. 98205, 98206.United States Board of Tax Appeals44 B.T.A. 1268; 1941 BTA LEXIS 1203; August 22, 1941, Promulgated 1941 BTA LEX... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610619/ | ESTATE OF HAROLD W. COHN, DECEASED, STEVEN D. COHN AND MICHELE COHN TOCCI, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentESTATE OF COHN v. COMMISSIONERDocket No. 195-77.United States Tax CourtT.C. Memo 1978-462; 1978 Tax Ct. Memo LEXIS 52; 37 T.C.M. 1847-88; November 21, 1978, Filed Herman Mark H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610620/ | C. S. Day, Transferee, et al. 1 v. Commissioner. Day v. CommissionerDocket Nos. 626-62, 341-63, 358-63.United States Tax CourtT.C. Memo 1965-326; 1965 Tax Ct. Memo LEXIS 4; 24 T.C.M. 1812; T.C.M. (RIA) 65326; December 29, 1965C. S. Day, pro se, Rt. #2, Brookhaven, 1965 Tax Ct. Memo LEXIS 4">*5 Miss., Ford P. Mitchell, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610622/ | Paul Heymann and Marion R. Heymann v. Commissioner.Heymann v. CommissionerDocket No. 2671-69.United States Tax CourtT.C. Memo 1970-239; 1970 Tax Ct. Memo LEXIS 122; 29 T.C.M. 1053; T.C.M. (RIA) 70239; August 24, 1970, Filed. Samuel L. Black, for the petitioners. William T. Hayes, for the respondent. DAWSONMemorandum ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610624/ | WESLEY A. OBER and DOROTHY M. OBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; WARREN G. ZANDELL and EMILY L. ZANDELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOber v. CommissionerDocket Nos. 10971-77, 10972-77, 10973-77, 10974-77, 10975-77, 10976-77.United States Tax CourtT.C. Memo ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610629/ | Estate of Benjamin H. Bass, Deceased, Blanche E. Bass, Executrix v. Commissioner. George A. Bass v. Commissioner.Estate of Benjamin H. Bass, Deceased v. CommissionerDocket Nos. 4075, 4076.United States Tax Court1946 Tax Ct. Memo LEXIS 142; 5 T.C.M. 582; T.C.M. (RIA) 46163; July 16, 19461946 Tax Ct. Memo LEXIS 142">*142... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610634/ | STANLEY S. LEVY AND MARTHA R. LEVY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentLevy v. CommissionerDocket No. 18383-86.United States Tax CourtT.C. Memo 1987-609; 1987 Tax Ct. Memo LEXIS 654; 54 T.C.M. 1300; T.C.M. (RIA) 87609; December 14, 1987; As amended December 15, 1987 Robert I. White and George W... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610638/ | ARNOLD J. MOUNT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mount v. CommissionerDocket No. 9429.United States Board of Tax Appeals10 B.T.A. 1156; 1928 BTA LEXIS 3943; March 5, 1928, Promulgated 1928 BTA LEXIS 3943">*3943 BONUS. - After several years' employment as cashier of a bank, petitioner resign... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610639/ | FLORENCE B. FAWSETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fawsett v. CommissionerDocket No. 37848.United States Board of Tax Appeals23 B.T.A. 1148; 1931 BTA LEXIS 1758; July 15, 1931, Promulgated 1931 BTA LEXIS 1758">*1758 Upon the transfer of property held in a joint venture, with the distribut... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610641/ | GUY FULTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fulton v. CommissionerDocket No. 9362.United States Board of Tax Appeals11 B.T.A. 641; 1928 BTA LEXIS 3754; April 17, 1928, Promulgated 1928 BTA LEXIS 3754">*3754 Where an officer of a corporation during a taxable year returns to the corporation p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610643/ | T. B. NOBLE AND MRS. T. B. NOBLE, PETITIONERS, V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Noble v. CommissionerDocket Nos. 2802, 2803.United States Board of Tax Appeals12 B.T.A. 1419; 1928 BTA LEXIS 3336; July 20, 1928, Promulgated 1928 BTA LEXIS 3336">*3336 1. Jurisdiction. - The Board is without jusidiction to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610644/ | DAVID J. ROBERTS AND DOLORES C. ROBERTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoberts v. CommissionerDocket No. 1921-83.United States Tax CourtT.C. Memo 1985-425; 1985 Tax Ct. Memo LEXIS 206; 50 T.C.M. 782; T.C.M. (RIA) 85425; August 14, 1985. Richard M. Berley, for the petitioner. Thomas N. Toma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610645/ | AMERICAN STONE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Stone Co. v. CommissionerDocket No. 10898.United States Board of Tax Appeals9 B.T.A. 242; 1927 BTA LEXIS 2634; November 22, 1927, Promulgated 1927 BTA LEXIS 2634">*2634 1. Value of a certain pulp stone deposit determined for inve... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610646/ | Estate of Leslie E. Johnson, Deceased, Ruth N. Johnson, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Johnson v. CommissionerDocket No. 6306-69United States Tax Court56 T.C. 944; 1971 U.S. Tax Ct. LEXIS 83; August 9, 1971, Filed 1971 U.S. Tax Ct. LEXIS 83">*83 Decision will be entered un... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610649/ | Charles Benson Wigton, Petitioner, v. Commissioner of Internal Revenue, RespondentWigton v. CommissionerDocket No. 16254United States Tax Court13 T.C. 323; 1949 U.S. Tax Ct. LEXIS 93; September 19, 1949, Promulgated 1949 U.S. Tax Ct. LEXIS 93">*93 Decision will be entered for the respondent. Petitioner, president and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610650/ | KILBY CAR & FOUNDRY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kilby Car & Foundry Co. v. CommissionerDocket No. 6931.United States Board of Tax Appeals4 B.T.A. 1294; 1926 BTA LEXIS 2039; September 30, 1926, Decided 1926 BTA LEXIS 2039">*2039 A corporation which through a change of business condi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610652/ | LUCILLE SCHWARTZ, Petitioner 1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent SCHWARTZ v. COMMISSIONERDocket No. 5949-76United States Tax CourtT.C. Memo 1978-470; 1978 Tax Ct. Memo LEXIS 43; 37 T.C.M. 1849-10; November 27, 1978, Filed 1978 Tax Ct. Memo LEXIS 43">*43 Held, petitioner is liable for self-employment tax u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610672/ | E. W. McGah and Lucille McGah v. Commissioner.McGah v. CommissionerDocket No. 83532.United States Tax CourtT.C. Memo 1961-157; 1961 Tax Ct. Memo LEXIS 189; 20 T.C.M. (CCH) 783; T.C.M. (RIA) 61157; May 31, 1961Stacy H. Dobrzensky, Esq., for the petitioners. Donald G. Daiker, Esq., for the respondent. WITHEYMemorandum F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610673/ | GLADYS BILICKE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NANCY DE ROULET, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GLADYS BILICKE, GUARDIAN FOR CARL A. BILICKE (A MINOR), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GLADYS BILICKE, GUARDIAN FOR A. CONSTANT BILI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610675/ | Jacob L. Rappaport, Petitioner v. Commissioner of Internal Revenue, RespondentRappaport v. CommissionerDocket No. 2415-70United States Tax Court55 T.C. 709; 1971 U.S. Tax Ct. LEXIS 193; February 1, 1971, Filed *193 The envelope containing the petition was deposited in a U.S. Post Office on the 90th day of the period p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610676/ | ROBERT D. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 29741-87.United States Tax CourtT.C. Memo 1989-128; 1989 Tax Ct. Memo LEXIS 128; 56 T.C.M. (CCH) 1553; T.C.M. (RIA) 89128; March 27, 1989. Richard L. Kuhlman, for the petitioner. Albert B. Kerkhove, for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610677/ | JAMES T. REEDER AND HELEN J. REEDER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentReeder v. CommissionerDocket No. 11133-77.United States Tax CourtT.C. Memo 1980-165; 1980 Tax Ct. Memo LEXIS 419; 40 T.C.M. (CCH) 318; T.C.M. (RIA) 80165; May 7, 1980, Filed Paul C. Hendren, for the petitioners. Bryan R. S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562650/ | STATE OF WEST VIRGINIA
SUPREME COURT OF APPEALS
State of West Virginia,
Plaintiff Below, Respondent FILED
September 3, 2020
vs.) No. 19-0551 (Taylor County 16-F-52)... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610678/ | HOWARD E. FERGUSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFerguson v. CommissionerDocket No. 31491-83.United States Tax CourtT.C. Memo 1987-257; 1987 Tax Ct. Memo LEXIS 257; 53 T.C.M. (CCH) 864; T.C.M. (RIA) 87257; May 21, 1987. John Kennedy Lynch, for the petitioner. Richard S. Bloom, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610679/ | Lonnie R. Lenderman and Era E. Lenderman v. Commissioner.Lenderman v. CommissionerDocket No. 87432.United States Tax CourtT.C. Memo 1963-110; 1963 Tax Ct. Memo LEXIS 234; 22 T.C.M. (CCH) 511; T.C.M. (RIA) 63110; April 17, 1963James P. Mattimoe, Esq., Guardian Bldg., Detroit, Mich., for the petitioners. Ralph W. Eisnaug... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610680/ | HYMIE (JAIME) GAOING AND LETICIA T. GAOING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGaoing v. CommissionerDocket No. 3313-79.United States Tax CourtT.C. Memo 1982-18; 1982 Tax Ct. Memo LEXIS 733; 43 T.C.M. (CCH) 297; T.C.M. (RIA) 82018; January 12, 1982. *733 Stephen Y. Lau, for the petitioners. Th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610684/ | AMY HUTCHISON CRELLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. AMY HUTCHISON CRELLIN TRUST, PASADENA METHODIST FOUNDATION, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crellin v. CommissionerDocket Nos. 106839, 109669.United States Board of Tax Appeals46 B.T.A. 1152; 1942 B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610685/ | M. D. Harrison and Lola Harrison, Petitioner, v. Commissioner of Internal Revenue, RespondentHarrison v. CommissionerDocket No. 22115United States Tax Court18 T.C. 540; 1952 U.S. Tax Ct. LEXIS 166; June 17, 1952, Promulgated *166 Decision will be entered under Rule 50. 1. Petitioners, husband and wife, filed a joint i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610686/ | John L. Nolen and Jewel E. Nolen v. Commissioner.Nolen v. CommissionerDocket No. 740-63.United States Tax CourtT.C. Memo 1964-99; 1964 Tax Ct. Memo LEXIS 235; 23 T.C.M. (CCH) 595; T.C.M. (RIA) 64099; April 17, 1964Lawrence F. Terry, for the petitioners. Leo McLaughlin, for the respondent. RAUMMemorandum Findings of Fa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610687/ | CHESAPEAKE & VIRGINIAN COAL CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chesapeake & Virginia Coal Co. v. CommissionerDocket No. 11319.United States Board of Tax Appeals13 B.T.A. 323; 1928 BTA LEXIS 3264; September 12, 1928, Promulgated *3264 Personal service classification denied. David A.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610689/ | Southern Pacific Company (formerly S. P. Inc.), Petitioner v. Commissioner of Internal Revenue, RespondentSouthern Pacific Co. v. CommissionerDocket No. 7502-72United States Tax Court84 T.C. 375; 1985 U.S. Tax Ct. LEXIS 109; 84 T.C. No. 28; March 12, 1985. March 12, 1985, Filed *109 Petitioners' motion to dismiss for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610690/ | E. J. L'Esperance v. Commissioner.L'Esperance v. CommissionerDocket No. 108814.United States Tax Court1943 Tax Ct. Memo LEXIS 201; 2 T.C.M. (CCH) 442; T.C.M. (RIA) 43336; July 9, 1943*201 A. Calder Mackay, Esq., and Harry W. Moore, C.P.A., for the petitioner. Eugene Harpole, Esq., for the respondent. SMITH Memorandum... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610691/ | S. MICHAEL CARUANA AND SANDRA J. CARUANA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCaruana v. CommissionerDocket No. 7087-77.United States Tax CourtT.C. Memo 1983-507; 1983 Tax Ct. Memo LEXIS 279; 46 T.C.M. (CCH) 1168; T.C.M. (RIA) 83507; August 22, 1983. Martin G. Weinberg, for the petitioners. Pam... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610694/ | MODERN SECURITY LIFE INSURANCE COMPANY, SUCCESSOR IN INTEREST TO DYNAMIC SECURITY LIFE INSURANCE COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentModern Sec. Life Ins. Co. v. CommissionerDocket No. 31186-84.United States Tax CourtT.C. Memo 1985-629; 1985 Tax Ct. Memo LEXIS 3; 51 T.C.M. (CCH) 188; T.C.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610695/ | JAMES and GERTRUDE GILMORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGilmore v. CommissionerDocket No. 6396-70.United States Tax CourtT.C. Memo 1974-41; 1974 Tax Ct. Memo LEXIS 277; 33 T.C.M. (CCH) 196; T.C.M. (RIA) 74041; February 19, 1974, Filed James Gilmore, pro se. James D. Thomas, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610696/ | Richard N. Warfsman and Angela L. Warfsman v. Commissioner.Warfsman v. CommissionerDocket No. 1321-71.United States Tax CourtT.C. Memo 1972-137; 1972 Tax Ct. Memo LEXIS 122; 31 T.C.M. (CCH) 644; T.C.M. (RIA) 72137; June 26, 1972*122 Petitioner, employed as a mechanical aide in the Aerospace Division of Westinghouse El... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610697/ | The Hearst Corporation, Transferee, Petitioner, v. Commissioner of Internal Revenue, RespondentHearst Corp. v. CommissionerDocket No. 19786United States Tax Court14 T.C. 575; 1950 U.S. Tax Ct. LEXIS 232; April 10, 1950, Promulgated *232 Decision will be entered under Rule 50. Payment by subsidiary of interest on sums ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610698/ | ALLAN G. and LAVADA D. SHIEMAN, ET. AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Shieman v. CommissionerDocket Nos. 641-79, 4533-79, 4534-79, 7559-79, 7560-79, 7561-79, 7563-79, 7564-79, 7565-79, 7566-79, 7567-79.United States Tax CourtT.C. Memo 1980-427; 1980 Tax Ct. Memo LEXIS 155; 41 T.C.M. (CC... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610699/ | Robert M. Diggs and Clara C. Diggs v. Commissioner.Diggs v. CommissionerDocket No. 64648.United States Tax CourtT.C. Memo 1959-99; 1959 Tax Ct. Memo LEXIS 146; 18 T.C.M. (CCH) 443; T.C.M. (RIA) 59099; May 19, 1959*146 Held, payments made to an insurance company by the petitioner in connection with certain loans which ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610700/ | Adele M. Sommers v. Commissioner.Sommers v. CommissionerDocket No. 106912.United States Tax Court1942 Tax Ct. Memo LEXIS 54; 1 T.C.M. (CCH) 180; T.C.M. (RIA) 42638; December 8, 1942*54 Held, that payments received by petitioner as beneficiary under a life insurance contract and by reason of the death of the insured ar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610701/ | Nutrena Mills, Inc. (Kansas) (Successor to Nutrena Mills, Inc., of Missouri, Dissolved), Petitioner, v. Commissioner of Internal Revenue, Respondent. Nutrena Mills, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentNutrena Mills, Inc. v. CommissionerDocket Nos. 29838, 29839United States Tax Court26 T.C.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610702/ | WASHBURN WIRE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Washburn Wire Co. v. CommissionerDocket No. 21710.United States Board of Tax Appeals26 B.T.A. 1146; 1932 BTA LEXIS 1185; October 7, 1932, Promulgated *1185 Harry W. Steele, Jr., Esq., for the petitioner. Bruce A. Low, Esq., and Arthur C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610703/ | Raymond J. Dusek and Velma W. Dusek, Petitioners, v. Commissioner of Internal Revenue, RespondentDusek v. CommissionerDocket No. 5074-63United States Tax Court45 T.C. 355; 1966 U.S. Tax Ct. LEXIS 153; January 4, 1966, Filed *153 Decision will be entered under Rule 50. Held, that where under the provisions of a trust t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610704/ | WILLIAM MOORE SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 2172-86.United States Tax CourtT.C. Memo 1987-613; 1987 Tax Ct. Memo LEXIS 658; 54 T.C.M. (CCH) 1329; T.C.M. (RIA) 87613; December 16, 1987; As Amended December 17, 1987 William Moore Smith, pro se. David S. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610706/ | ALIVE FELLOWSHIP OF HARMONIOUS LIVING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlive Fellowship of Harmonious Living v. CommissionerDocket No. 8160-81X.United States Tax CourtT.C. Memo 1984-87; 1984 Tax Ct. Memo LEXIS 586; 47 T.C.M. (CCH) 1134; T.C.M. (RIA) 84087; February 23, 1984. William J. Lehrfe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610707/ | THE EAST NINTH EUCLID COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.East Ninth Euclid Co. v. CommissionerDocket No. 32227.United States Board of Tax Appeals27 B.T.A. 1289; 1933 BTA LEXIS 1228; April 26, 1933, Promulgated *1228 Oscar I. Koke, C.P.A., for the petitioner. Hartford Allen, Esq., for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610709/ | SAMUEL KELLER JACOBS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jacobs v. CommissionerDocket No. 34156.United States Board of Tax Appeals22 B.T.A. 1166; 1931 BTA LEXIS 1999; April 10, 1931, Promulgated *1999 Amount voted by directors of corporation to petitioner in 1925, payment to be made "at such t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610710/ | J. T. S. Brown's Son Company, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentJ. T. S. Brown's Son Co. v. CommissionerDocket Nos. 10999, 12426, 12427, 12428United States Tax Court10 T.C. 840; 1948 U.S. Tax Ct. LEXIS 188; May 17, 1948, Promulgated *188 Decisions will be entered under Rule 50. 1. In... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610711/ | Anthony J. Accardo and Clarice Accardo v. Commissioner. Frank La Porte and Margaret La Porte v. Commissioner.Accardo v. CommissionerDocket Nos. 52248, 54245.United States Tax CourtT.C. Memo 1958-67; 1958 Tax Ct. Memo LEXIS 161; 17 T.C.M. (CCH) 322; T.C.M. (RIA) 58067; April 22, 1958*161 1. Held, that rents paid by a p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610715/ | UNION CARBIDE CORPORATION AND SUBSIDIARIES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.UNION CARBIDE CORP. v. COMMISSIONERTax Ct. Dkt. No. 3501-94United States Tax Court110 T.C. 375; 1998 U.S. Tax Ct. LEXIS 28; 110 T.C. No. 28; June 15, 1998, Filed *28 An order granting respondent's cross-motion for p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610716/ | D. G. Bradley, Petitioner, v. Commissioner of Internal Revenue, RespondentBradley v. CommissionerDocket No. 55823United States Tax Court26 T.C. 970; 1956 U.S. Tax Ct. LEXIS 99; August 31, 1956, Filed *99 Decision will be entered under Rule 50. 1. During the taxable years 1947 and 1948, the petitioner realized income f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610718/ | CLAUDE R. FOOSHE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fooshe v. CommissionerDocket No. 106640.United States Board of Tax Appeals46 B.T.A. 205; 1942 BTA LEXIS 897; January 27, 1942, Promulgated *897 Petitioner, the manager of an insurance agency in a noncommunity state, was induced to accept an ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610753/ | George M. Burger and Erna Burger, et al. 1 v Commissioner. Burger v. CommissionerDocket Nos. 1154-62, 1613-62 - 1615-62. .United States Tax CourtT.C. Memo 1964-92; 1964 Tax Ct. Memo LEXIS 240; 23 T.C.M. (CCH) 554; T.C.M. (RIA) 64092; April 13, 1964A. F. Rankin, 926 S. 8th St., Manitowoc, Wis., for the petitioners. Denn... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610755/ | JON J. PAULSON and GLORIA PAULSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPaulson v. CommissionerDocket No. 14941-89United States Tax CourtT.C. Memo 1991-508; 1991 Tax Ct. Memo LEXIS 557; 62 T.C.M. (CCH) 968; T.C.M. (RIA) 91508; October 7, 1991, Filed *557 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610719/ | UNIONBANCAL CORPORATION, F.K.A. UNION BANK, SUCCESSOR IN INTEREST TO STANDARD CHARTERED HOLDINGS, INC. AND INCLUDABLE SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentUnionbancal Corp. v. CommissionerNo. 11364-97United States Tax Court113 T.C. 309; 1999 U.S. Tax Ct. LEXIS 49; 113 T.C. No. 22; Oct... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610720/ | Elizabeth Hanavan, Deceased, by LeRoy L. Smith and Mary Beston Smith as Sole Executors of her Last Will and Testament v. Commissioner.Hanavan v. CommissionerDocket No. 13.United States Tax Court1943 Tax Ct. Memo LEXIS 58; 2 T.C.M. (CCH) 1049; T.C.M. (RIA) 43480; November 12, 1943*58 March 1, 1913 fair market value of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610721/ | ROBERT E. BEST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBest v. CommissionerDocket No. 8954-93United States Tax CourtT.C. Memo 1995-2; 1995 Tax Ct. Memo LEXIS 1; 69 T.C.M. (CCH) 1578; January 3, 1995, Filed *1 An appropriate order will be issued denying petitioner's motion for partial summary judgmen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610722/ | ROCHESTER DEVELOPMENT CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRochester Development Corp. v. CommissionerDocket No. 9070-74.United States Tax CourtT.C. Memo 1977-307; 1977 Tax Ct. Memo LEXIS 135; 36 T.C.M. (CCH) 1213; T.C.M. (RIA) 770307; September 12, 1977, Filed J. Ernest Brophy and Jos... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610723/ | Miami Purchasing Service Corp., Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; Miami Aviation Service, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentMiami Purchasing Service Corp. v. CommissionerDocket Nos. 3934-79, 3935-79United States Tax Court76 T.C. 818; 1981 U.S. Tax Ct. LEXIS ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610752/ | LOY E. BOWMAN AND MALOIS BOWMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBowman v. CommissionerDocket No. 23214-92United States Tax CourtT.C. Memo 1995-259; 1995 Tax Ct. Memo LEXIS 260; 69 T.C.M. 2886; June 13, 1995, Filed 1995 Tax Ct. Memo LEXIS 260">*260 Decision will be entered for petitioners. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610724/ | METROPOLITAN LIFE INSURANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Metropolitan Life Ins. Co. v. CommissionerDocket No. 7257.United States Board of Tax Appeals8 B.T.A. 938; 1927 BTA LEXIS 2769; October 22, 1927, Promulgated *2769 Petitioner claims as a deduction an amount representing the fai... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610726/ | THE AMALGAMATED SUGAR COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Amalgamated Sugar Co. v. CommissionerDocket No. 39185.United States Board of Tax Appeals24 B.T.A. 143; 1931 BTA LEXIS 1689; September 24, 1931, Promulgated *1689 1. Petitioner is liable as transferee of taxes of a predecessor c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610727/ | THOMAS C. AND CHICHI BANKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBanks v. CommissionerDocket No. 5189-79.United States Tax CourtT.C. Memo 1981-490; 1981 Tax Ct. Memo LEXIS 252; 42 T.C.M. (CCH) 1016; T.C.M. (RIA) 81490; September 9, 1981*252 Petitioner, Thomas C. Banks, was a fireman in Jacksonvil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610756/ | J. RADCLIFFE JONES, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LEVI D. T. NOBLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jones v. CommissionerDocket Nos. 10234, 10235.United States Board of Tax Appeals12 B.T.A. 471; 1928 BTA LEXIS 3519; June 8, 1928, Promulgated *3519 It app... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610757/ | MICHAEL FRANCIS LYNCH AND KAREN SUE LYNCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLynch v. CommissionerDocket No. 3886-80.United States Tax CourtT.C. Memo 1982-305; 1982 Tax Ct. Memo LEXIS 439; 44 T.C.M. (CCH) 21; T.C.M. (RIA) 82305; June 3, 1982. Michael F. Lynch, pro se. Rose A. Mendes, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610758/ | EDWARD C. LEE and MARY C. LEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLee v. CommissionerDocket No. 3913-83.United States Tax CourtT.C. Memo 1986-294; 1986 Tax Ct. Memo LEXIS 314; 51 T.C.M. (CCH) 1438; T.C.M. (RIA) 86294; July 17, 1986. Edward C. Lee, pro se. Wayne R. Appleman, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4334551/ | THOMAS J. NORTHEN, JR., AND SHIRLEY COX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNORTHEN v. COMMISSIONERNo. 5020-02SUnited States Tax CourtT.C. Summary Opinion 2003-113; 2003 Tax Ct. Summary LEXIS 114; August 13, 2003, Filed *114 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NO... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4610759/ | RICHARD B. ANGSTADT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAngstadt v. CommissionerDocket No. 29295-88United States Tax CourtT.C. Memo 1990-433; 1990 Tax Ct. Memo LEXIS 450; 60 T.C.M. (CCH) 512; T.C.M. (RIA) 90433; August 13, 1990, Filed An appropriate order will be issued and decision will be enter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610760/ | Rod Warren Ink, A Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentRod Warren Ink v. CommissionerDocket No. 43425-86United States Tax Court92 T.C. 995; 1989 U.S. Tax Ct. LEXIS 72; 92 T.C. No. 62; May 11, 1989. May 11, 1989, Filed *72 Decision will be entered for the respondent. P was a personal ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610762/ | PHILIP G. COLEMAN AND MAUREEN COLEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CARDIOVASCULAR & THORACIC ASSOCIATES, LTD., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentColeman v. CommissionerDocket Nos. 6617-84; 6766-84; 19036-84.United States Tax CourtT.C. Memo 1988-538; 1988 Tax Ct. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610764/ | LOMBARD & CO., A CALIFORNIA CORPORATION, SUCCESSOR IN INTEREST TO SIERRA VIEW FUNERAL CHAPEL, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentLombard & Co. v. CommissionerDocket No. 5243-76.United States Tax CourtT.C. Memo 1979-297; 1979 Tax Ct. Memo LEXIS 226; 38 T.C.M. (CCH) 1158; T.C.M. (RIA) 79297;... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610766/ | WILLIAM R. CRISP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Crisp v. CommissionerDocket No. 7429-70United States Tax CourtT.C. Memo 1973-6; 1973 Tax Ct. Memo LEXIS 281; 32 T.C.M. (CCH) 24; T.C.M. (RIA) 73006; January 9, 1973, Filed James A. Carter and W. Truett Smith, for the petitioner. Bernard B. N... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610767/ | John H. Altorfer and Harriett P. Altorfer v. Commissioner.Altorfer v. CommissionerDocket No. 72944.United States Tax CourtT.C. Memo 1961-48; 1961 Tax Ct. Memo LEXIS 300; 20 T.C.M. (CCH) 266; T.C.M. (RIA) 61048; February 24, 1961*300 Jackson L. Boughner, Esq., 120 S. La Salle St., Chicago, Ill., and Timothy W. Swain, E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610768/ | WILLIAM P. TERRELL, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTerrell v. CommissionerDocket No. 19423-89United States Tax CourtT.C. Memo 1990-323; 1990 Tax Ct. Memo LEXIS 342; 59 T.C.M. (CCH) 1020; T.C.M. (RIA) 90323; June 27, 1990, Filed *342 An appropriate order will be entered in accordance with... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610770/ | Virginia Ice and Freezing Corporation, a Dissolved Virginia Corporation, and Lacey Hodges, Jerry W. Easter, Walter W. Easter, Herman M. Beam, and William C. French, Its Directors, by Law Authorized and Charged With Responsibility for Winding Up Its Affairs, Petitioner, v. Commissioner of Internal Revenue, RespondentVir... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610771/ | William Charles Geuze v. Commissioner.Geuze v. CommissionerDocket No. 44942.United States Tax Court1953 Tax Ct. Memo LEXIS 78; 12 T.C.M. (CCH) 1201; T.C.M. (RIA) 53343; October 28, 1953*78 Robert J. Fetterman, Esq., for the respondent. LEMIRE Memorandum Findings of Fact and Opinion This proceeding involves a deficien... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610772/ | Stephen L. Zolnay and Elizabeth V. Zolnay, Petitioners v. Commissioner of Internal Revenue, RespondentZolnay v. CommissionerDocket No. 4312-65United States Tax Court49 T.C. 389; 1968 U.S. Tax Ct. LEXIS 190; January 23, 1968, Filed *190 Decision will be entered under Rule 50. Petitioner was a candidate for a Ph. D. in ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610775/ | The Estate of Harry H. Beckwith, Deceased, Edward P. Brown and Ada C. Symes, Executors, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Beckwith v. CommissionerDocket No. 1545-69United States Tax Court55 T.C. 242; 1970 U.S. Tax Ct. LEXIS 39; October 29, 1970, Filed *39 Decision will be entered unde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610776/ | Estate of Leo M. Gartland, Deceased, Matthew Gartland, Administrator, Petitioner, v. Commissioner of Internal Revenue, RespondentGartland v. CommissionerDocket No. 81540United States Tax Court34 T.C. 867; 1960 U.S. Tax Ct. LEXIS 90; August 18, 1960, Filed *90 Decision will be entered under Rule 50. Decedent's father i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610777/ | FIRST NATIONAL BANK OF ST. PAUL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.First Nat'l Bank v. CommissionerDocket No. 11745.United States Board of Tax Appeals10 B.T.A. 32; 1928 BTA LEXIS 4220; January 19, 1928, Promulgated *4220 The decline in the value of Imperial Russian Government bonds acquired b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610778/ | S. Robert Glassford v. Commissioner, John W. Hansen and Anna M. Hansen v. Commissioner, Samuel L. Lewis, Jr. v. Commissioner, Harold T Ward and Sara L. Ward v. Commissioner, Philip Y. DeNormandie v. Commissioner.S. Glassford v. John W. Hansen & Anna M. HansenDocket Nos. 5473, 5474, 5475, 5910, 5958.United States Tax Co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610780/ | Advance International, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; Advance Machine Co., Petitioner v. Commissioner of Internal Revenue, RespondentAdvance International, Inc. v. CommissionerDocket Nos. 7749-87, 7750-87United States Tax Court91 T.C. 445; 1988 U.S. Tax Ct. LEXIS 140; 91 T.C. No. 34; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610782/ | THE SIEGEL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Siegel Co. v. CommissionerDocket No. 21359.United States Board of Tax Appeals27 B.T.A. 62; 1932 BTA LEXIS 1132; November 15, 1932, Promulgated *1132 A corporate distribution made in 1917, in accordance with established custom, by the manag... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610784/ | CAROL RUTH BOSWORTH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBosworth v. CommissionerDocket No. 874-87.United States Tax CourtT.C. Memo 1988-190; 1988 Tax Ct. Memo LEXIS 223; 55 T.C.M. (CCH) 748; T.C.M. (RIA) 88190; May 3, 1988. Carol Ruth Bosworth, pro se. Steven W. LaBounty, for the respondent. CO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610785/ | T. J. ROGERS AND VICTORIA V. ROGERS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rogers v. CommissionerDocket No. 15536.United States Board of Tax Appeals15 B.T.A. 638; 1929 BTA LEXIS 2814; February 27, 1929, Promulgated *2814 Where, in order to effect a partial distribution of her property among her ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610786/ | HENRY J. BURCHELL, JR., EXECUTOR ESTATE OF JOHN D. ADAMS, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burchell v. CommissionerDocket No. 92783.United States Board of Tax Appeals41 B.T.A. 55; 1940 BTA LEXIS 1241; January 10, 1940, Promulgated *1241 Held, under the special statutes applicable to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610787/ | John E. Rempert and Audrey C. Rempert v. Commissioner.Rempert v. CommissionerDocket No. 3795-69 SC.United States Tax CourtT.C. Memo 1970-226; 1970 Tax Ct. Memo LEXIS 132; 29 T.C.M. (CCH) 979; T.C.M. (RIA) 70226; August 6, 1970, Filed. John E. Rempert, pro se, 18359 Van Ness Ave., Torrance, Calif. Stephen W. Simpson, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610789/ | ULYSSES S. BONNEAU, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBonneau v. CommissionerDocket No. 419-82.United States Tax CourtT.C. Memo 1984-615; 1984 Tax Ct. Memo LEXIS 58; 49 T.C.M. (CCH) 160; T.C.M. (RIA) 84615; November 23, 1984. Ulysses S. Bonneau, pro se. Margueritte S. Britton, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610790/ | JEANNETTE PLANTIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPlantier v. CommissionerDocket No. 28357 - 92United States Tax CourtT.C. Memo 1993-134; 1993 Tax Ct. Memo LEXIS 149; 65 T.C.M. (CCH) 2276; April 1, 1993, Filed *149 An order denying petitioner's motion and granting respondent's motion to dis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610792/ | ESTATE OF MARK BRANDON, DECEASED, JANET BRANDON, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Brandon v. Comm'rNo. 7837-07LUnited States Tax Court133 T.C. 83; 2009 U.S. Tax Ct. LEXIS 22; 133 T.C. No. 4; August 27, 2009., Filed*22 R issued D a proposed assessment regarding sec. 6672, I.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610794/ | HOWARD A. BAGLEY and SYLVIA G. BAGLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBagley v. CommissionerDocket No. 6188-72United States Tax CourtT.C. Memo 1973-213; 1973 Tax Ct. Memo LEXIS 74; 32 T.C.M. (CCH) 993; T.C.M. (RIA) 73213; September 25, 1973, Filed *74 Howard A. Bagley, pro se. Wayne Smith, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610795/ | J. A. L. VAN DEN BOSCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Van Den Bosch v. CommissionerDocket No. 47202.United States Board of Tax Appeals26 B.T.A. 679; 1932 BTA LEXIS 1270; July 20, 1932, Promulgated *1270 Payments of alimony by a resident alien to his divorced wife residing in Holland from ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4338903/ | T.C. Memo. 2011-269
UNITED STATES TAX COURT
JIHAD N. AND JOY A. AHMAD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8805-07L. Filed November 15, 2011.
Jihad N. and Joy A. Ahmad, pro sese.
G. Chad Barton, fo... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4610796/ | THEO W. PINSON, III, and JOAN B. PINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPinson v. CommissionerDocket No. 31804-87United States Tax CourtT.C. Memo 1990-234; 1990 Tax Ct. Memo LEXIS 241; 59 T.C.M. 554; T.C.M. (RIA) 90234; May 14, 1990, Filed 1990 Tax Ct. Memo LEXIS 241">*241 Decision will be ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610798/ | SAMUEL B. CROYLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCroyle v. CommissionerDocket No. 10979-79.United States Tax CourtT.C. Memo 1980-501; 1980 Tax Ct. Memo LEXIS 85; 41 T.C.M. 339; T.C.M. (RIA) 80501; November 6, 1980, Filed Fredric C. Jacobs, for the petitioner. sergio Garcia-Pages and Greely S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610799/ | Ernest L. Rink and Ruth E. Rink, Petitioners v. Commissioner of Internal Revenue, RespondentRink v. CommissionerDocket No. 2643-67United States Tax Court51 T.C. 746; 1969 U.S. Tax Ct. LEXIS 193; February 10, 1969, Filed 1969 U.S. Tax Ct. LEXIS 193">*193 Decision will be entered under Rule 50. 1. The petitioner paid ce... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610800/ | Victoria L. Cotton v. Commissioner. Virginia Caldwell v. Commissioner.Cotton v. CommissionerDocket Nos. 2257, 7583.United States Tax Court1946 Tax Ct. Memo LEXIS 135; 5 T.C.M. 618; T.C.M. (RIA) 46171; July 22, 19461946 Tax Ct. Memo LEXIS 135">*135 A. Calder Mackay, Esq., Arthur McGregor, Esq., Howard W. Reynolds, Esq.... | 01-04-2023 | 11-20-2020 |
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