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https://www.courtlistener.com/api/rest/v3/opinions/4610801/ | DAVID E. COFFEY, ET AL., * Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Coffey v. CommissionerDocket Nos. 29966-81, 29967-81, 4517-82.United States Tax CourtT.C. Memo 1985-104; 1985 Tax Ct. Memo LEXIS 527; 49 T.C.M. 910; T.C.M. (RIA) 85104; March 7, 1985. Gary A. Kleiman and Stanton Rosenbaum, for the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610803/ | Benjamin Noble v. Commissioner.Noble v. CommissionerDocket No. 16750.United States Tax Court1948 Tax Ct. Memo LEXIS 5; 7 T.C.M. 995; T.C.M. (RIA) 48274; December 31, 19481948 Tax Ct. Memo LEXIS 5">*5 Held, a valid and legal partnership for tax purposes existed between petitioner and his wife during the taxable year. S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610804/ | Estate of Edwin E. Jack, George M. Nay and Francis P. Denny, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentJack v. CommissionerDocket No. 6530United States Tax Court8 T.C. 272; 1947 U.S. Tax Ct. LEXIS 290; February 6, 1947, Promulgated 1947 U.S. Tax Ct. LEXIS 290">*290 Decedent died a resident... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610805/ | ESTATE OF VINCENT DeNIRO, DECEASED, HELEN M. PAPALIA AND JOANNE F. DeNICHOLAS, ADMINISTRATRICES, LOUIS R. DeNIRO, TRANSFEREE, FRANK DeNIRO, TRANSFEREE, AND MICHAEL DeNIRO, TRANSFEREE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of De Niro v. CommissionerDocket No. 9178-76.United States Tax CourtT.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610806/ | JOHN E. REED and ELIZABETH G. REED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENTReed v. CommissionerDocket No. 3662-79.United States Tax CourtT.C. Memo 1982-734; 1982 Tax Ct. Memo LEXIS 14; 45 T.C.M. 398; T.C.M. (RIA) 82734; December 23, 1982; Reversed December 5, 1983 1982 Tax Ct. Memo LEXIS 14">*14 Joh... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610808/ | RICHARD H. O'HARREN and BETTY O'HARREN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentO'Harren v. CommissionerDocket No. 29970-86United States Tax CourtT.C. Memo 1990-332; 1990 Tax Ct. Memo LEXIS 350; 60 T.C.M. 20; T.C.M. (RIA) 90332; July 2, 1990, Filed 1990 Tax Ct. Memo LEXIS 350">*350 Decision will be e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610809/ | LARRY G. SOLOMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSolomon v. CommissionerDocket No. 1084-93United States Tax CourtT.C. Memo 1993-509; 1993 Tax Ct. Memo LEXIS 519; 66 T.C.M. 1201; November 3, 1993, Filed 1993 Tax Ct. Memo LEXIS 519">*519 Larry G. Solomon, pro se. For respondent: John W. Duncan... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610810/ | ESTATE OF ROSE M. NOVETZKE, DECEASED, MARYANN CRAWFORD, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Novetzke v. CommissionerDocket No. 5519-86.United States Tax CourtT.C. Memo 1988-268; 1988 Tax Ct. Memo LEXIS 299; 55 T.C.M. 1116; T.C.M. (RIA) 88268; June 22, 1988. R.E.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610811/ | Francis R. Wagner and Marjorie Wagner v. Commissioner. Francis R. Wagner v. Commissioner.Wagner v. CommissionerDocket Nos. 2724-64, 2725-64.United States Tax CourtT.C. Memo 1966-122; 1966 Tax Ct. Memo LEXIS 159; 25 T.C.M. 635; T.C.M. (RIA) 66122; June 8, 1966Donald G. Jennings, Board of Commerce Bldg., Manistee, Mich.,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610813/ | Robert L. Bunnel, Petitioner v. Commissioner of Internal Revenue, Respondent; Robert L. Bunnel and Vola V. Bunnel, Petitioners v. Commissioner of Internal Revenue, RespondentBunnel v. CommissionerDocket Nos. 5373-66, 5374-66United States Tax Court50 T.C. 837; 1968 U.S. Tax Ct. LEXIS 75; September 9, 1968, Filed 1968 U.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610814/ | S/V DRILLING PARTNERS, SNYDER ARMCLAR GAS COMPANY, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentS/V Drilling Partners v. CommissionerNo. 14163-98United States Tax Court114 T.C. 83; 2000 U.S. Tax Ct. LEXIS 4; 114 T.C. No. 4; 144 Oil & Gas Rep. 582; February 23, 2000, Filed 2000 U.S. Tax... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610817/ | Sidney Nathan v. Commissioner. Louis Grossman v. Commissioner. Arthur Klein v. Commissioner. Edwin Rosenberg v. Commissioner.Nathan v. CommissionerDocket Nos. 102726, 102727, 102728, 102730.United States Tax Court1943 Tax Ct. Memo LEXIS 302; 2 T.C.M. 45; T.C.M. (RIA) 43232; May 14, 19431943 Tax Ct. Memo LEXIS 302">*302... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610824/ | Jacob Abdalla and Mary T. Abdalla, Petitioners v. Commissioner of Internal Revenue, RespondentAbdalla v. CommissionerDocket No. 1783-74United States Tax Court69 T.C. 697; 1978 U.S. Tax Ct. LEXIS 182; February 13, 1978, Filed 1978 U.S. Tax Ct. LEXIS 182">*182 Decision will be entered under Rule 155. Held: Petitioner is... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610825/ | David H. Schultz, Petitioner, v. Commissioner of Internal Revenue, Respondent. Bessie Schultz, Petitioner, v. Commissioner of Internal Revenue, Respondent. David H. Schultz and Bessie Schultz, Petitioners, v. Commissioner of Internal Revenue, RespondentSchultz v. CommissionerDocket Nos. 54845, 54846, 54847United Stat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610826/ | HAROLD E. HOWE AND JEAN D. HOWE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHowe v. CommissionerDocket No. 40244-86.United States Tax CourtT.C. Memo 1988-277; 1988 Tax Ct. Memo LEXIS 308; 55 T.C.M. 1153; T.C.M. (RIA) 88277; June 27, 1988. Harold E. Hose, pro se. J. Craig Young, for respondent. SHIELD... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610828/ | NATIONAL WATER MAIN CLEANING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Water Main Cleaning Co. v. CommissionerDocket No. 12140.United States Board of Tax Appeals16 B.T.A. 223; 1929 BTA LEXIS 2614; April 26, 1929, Promulgated 1929 BTA LEXIS 2614">*2614 1. The power to consent to an exte... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610829/ | Estate of Ella M. Belcher, Benjamin M. Belcher, Virginia B. Toulmin, and Martin Roob, Executors, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Belcher v. CommissionerDocket No. 12184-77United States Tax Court83 T.C. 227; 1984 U.S. Tax Ct. LEXIS 39; 83 T.C. No. 15; August 16, 1984. August 16, 1984... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610830/ | ANDREW W. SHEA AND ROSEMARY M. SHEA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentShea v. CommissionerDocket No. 4785-76.United States Tax CourtT.C. Memo 1979-303; 1979 Tax Ct. Memo LEXIS 221; 38 T.C.M. 1178; T.C.M. (RIA) 79303; August 9, 1979, Filed 1979 Tax Ct. Memo LEXIS 221">*221 Held, amount of busin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610831/ | GYRO ENGINEERING CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGyro Engineering Corp. v. CommissionerDocket Nos. 4643-66, 1798-70.United States Tax CourtT.C. Memo 1974-288; 1974 Tax Ct. Memo LEXIS 31; 33 T.C.M. 1343; T.C.M. (RIA) 740288; November 12, 1974, Filed. 1974 Tax Ct. Memo LEXIS 31">*3... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610832/ | John L. Wheeler and N. D. Wheeler v. Commissioner.Wheeler v. CommissionerDocket No. 57481.United States Tax CourtT.C. Memo 1956-244; 1956 Tax Ct. Memo LEXIS 48; 15 T.C.M. 1250; T.C.M. (RIA) 56244; November 8, 19561956 Tax Ct. Memo LEXIS 48">*48 During 1950 and 1951, petitioner, John L. Wheeler, operated a drug store i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610834/ | Estate of Lena R. Arents, United States Trust Company of New York and George Arents, Executors, Petitioner v. Commissioner of Internal Revenue, RespondentArents v. CommissionerDocket No. 65650United States Tax Court34 T.C. 274; 1960 U.S. Tax Ct. LEXIS 150; May 23, 1960, Filed 1960 U.S. Tax Ct. LEXIS 150">*150 Decision ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610836/ | Estate of Frank G. Hagmann, Deceased, Veronica E. Adshead, Executrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Hagmann v. CommissionerDocket No. 3769-71United States Tax Court60 T.C. 465; 1973 U.S. Tax Ct. LEXIS 103; 60 T.C. No. 51; June 25, 1973, Filed 1973 U.S. Tax Ct. LEXIS 103">*103 Decis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610838/ | JOHN V. WEHAUSEN and MARY K. WEHAUSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWehausen v. CommissionerDocket No. 1787-86.United States Tax CourtT.C. Memo 1988-460; 1988 Tax Ct. Memo LEXIS 504; 56 T.C.M. 299; T.C.M. (RIA) 88460; September 22, 1988. 1988 Tax Ct. Memo LEXIS 504">*504 Held, the fair ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610839/ | H. A. Hurley, Petitioner, v. Commissioner of Internal Revenue, Respondent. H. A. and Opal Hurley, Petitioners, v. Commissioner of Internal Revenue, RespondentHurley v. CommissionerDocket Nos. 41210, 41211United States Tax Court22 T.C. 1256; 1954 U.S. Tax Ct. LEXIS 94; September 24, 1954, Filed September 24, 1954, File... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610841/ | BERNARD and SHEILA L. HERSKOVITZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHerskovitz v. CommissionerDocket No. 28874-91United States Tax CourtT.C. Memo 1995-56; 1995 Tax Ct. Memo LEXIS 58; 69 T.C.M. 1825; February 1, 1995, Filed 1995 Tax Ct. Memo LEXIS 58">*58 An order denying petitioners' Motion to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610842/ | ESTATE OF LEONARD S. WALDMAN, DECEASED, BY THE NATIONAL COMMERCIAL BANK AND TRUST COMPANY OF ALBANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Waldman v. CommissionerDocket No. 104898.United States Board of Tax Appeals46 B.T.A. 291; 1942 BTA LEXIS 883; February 10, 1942, Promulgated 1942 BTA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610843/ | APPEAL OF A. O. JOHNSON.Johnson v. CommissionerDocket No. 1826.United States Board of Tax Appeals4 B.T.A. 819; 1926 BTA LEXIS 2185; September 15, 1926, Decided 1926 BTA LEXIS 2185">*2185 Lloyd M. Robbins, Esq., for the petitioner. A. Calder Mackay, Esq., for the Commissioner. LITTLETON4 B.T.A. 819">*819 This is an a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610844/ | John F. Nutt, Petitioner, v. Commissioner of Internal Revenue, Respondent. Eileen M. Nutt, Petitioner, v. Commissioner of Internal Revenue, RespondentNutt v. CommissionerDocket Nos. 77669, 77670United States Tax Court39 T.C. 231; 1962 U.S. Tax Ct. LEXIS 42; October 26, 1962, Filed 1962 U.S. Tax Ct. LEXIS 42">*42 Decis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610845/ | PEABODY NATURAL RESOURCES COMPANY, f.k.a. HANSON NATURAL RESOURCES COMPANY, CAVENHAM FOREST INDUSTRIES, INC., A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPeabody Natural Res. Co. v. Comm'rNos. 20328-04, 6899-05 United States Tax Court126 T.C. 261; 2006 U.S. Ta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610846/ | Appeal of WINONA MALTING CO.Winona Malting Co. v. CommissionerDocket No. 1466.United States Board of Tax Appeals1 B.T.A. 909; 1925 BTA LEXIS 2753; March 30, 1925, decided Submitted March 19, 1925. 1925 BTA LEXIS 2753">*2753 Charles H. Preston, C.P.A., for the taxpayer. Ellis W. Manning, Esq., for the Commissioner. 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610847/ | Hoguet Real Estate Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentHoguet Real Estate Corp. v. CommissionerDocket No. 60319United States Tax Court30 T.C. 580; 1958 U.S. Tax Ct. LEXIS 164; June 12, 1958, Filed 1958 U.S. Tax Ct. LEXIS 164">*164 Decision will be entered under Rule 50. 1. Taxpayer ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610854/ | Dorothy M. Thompson, Petitioner v. Commissioner of Internal Revenue, RespondentThompson v. CommissionerDocket No. 36665-85United States Tax Court89 T.C. 632; 1987 U.S. Tax Ct. LEXIS 134; 89 T.C. No. 44; 44 Fair Empl. Prac. Cas. (BNA) 1457; September 21, 1987; As amended September 25, 1987 September 21, 1987, Filed *134... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4472170/ | OPINION. LeMiRE, Judge: The respondent’s principal argument on brief is in support of his determination that the partnership of Buffalo Meter Co. should not be recognized for tax purposes and that the income attributed to the partnership should all be taxed to the petitioner under section 22 (a). He argues, however, th... | 01-04-2023 | 01-13-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610856/ | Ezo Products Company, Petitioner, v. Commissioner of Internal Revenue, RespondentEzo Products Co. v. CommissionerDocket No. 85436United States Tax Court37 T.C. 385; 1961 U.S. Tax Ct. LEXIS 21; November 30, 1961, Filed *21 Decision will be entered for the respondent. Petitioner corporation was organized on January 1, 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610857/ | WILMINGTON PARTNERS L.P., WILMINGTON MANAGEMENT CORP., TAX MATTERS PARTNER,Petitioner,) v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Wilmington Partners L.P. v. Comm'rNo. 15098-06United States Tax Court2008 Tax Ct. Memo LEXIS 306; April 30, 2008, Filed*306 Kroupa, Diane L.DIANE L. KROUPAORDER AND DECISIONThis case w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610858/ | Tankport Terminals, Inc., Successor in Interest to Former Tankport Terminals, Inc., Now Dissolved, Petitioner, v. Commissioner or Internal Revenue, RespondentTankport Terminals, Inc. v. CommissionerDocket No. 34136United States Tax Court28 T.C. 736; 1957 U.S. Tax Ct. LEXIS 148; June 27, 1957, Filed *148 Decision will b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610859/ | TED L. McDANIEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcDaniel v. CommissionerDocket No. 1661-92United States Tax CourtT.C. Memo 1993-148; 1993 Tax Ct. Memo LEXIS 143; 65 T.C.M. (CCH) 2330; April 6, 1993, Filed *143 For petitioner: Andrea Winters. For respondent: Julie A. Porter. HAMBLENHAMBLENME... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610861/ | Pacific Northwest Finance Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentPacific Northwest Finance Corp. v. CommissionerDocket No. 112722United States Tax Court3 T.C. 498; 1944 U.S. Tax Ct. LEXIS 162; March 24, 1944, Promulgated *162 Decision will be entered that there is a deficiency in petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610862/ | Laurie S. Robertson, Petitioner, v. Commissioner of Internal Revenue, RespondentRobertson v. CommissionerDocket No. 86716United States Tax Court37 T.C. 1153; 1962 U.S. Tax Ct. LEXIS 166; March 28, 1962, Filed *166 Decision will be entered for the petitioner. Held, that the cost of education undertaken by the petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610863/ | BACARDI MANUFACTURING JEWELERS, CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBacardi Mfg. Jewelers Co. v. CommissionerDocket No. 4329-76.United States Tax CourtT.C. Memo 1978-361; 1978 Tax Ct. Memo LEXIS 147; 37 T.C.M. (CCH) 1503; T.C.M. (RIA) 78361; September 13, 1978, Filed *147 Martin E. Litwin, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610865/ | APPEAL OF THE MACMILLAN CO.Macmillan Co. v. CommissionerDocket No. 5240.United States Board of Tax Appeals4 B.T.A. 251; 1926 BTA LEXIS 2335; June 28, 1926, Decided Submitted March 17, 1926. *2335 Item allowed as invested capital. Raymond B. Goodell, Esq., and Edward B. Burling, Esq., for the petitioner. M. N. Fishe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610866/ | William R. Hamberg and Edwina Hamberg v. Commissioner.Hamberg v. CommissionerDocket No. 2570-65.United States Tax CourtT.C. Memo 1967-29; 1967 Tax Ct. Memo LEXIS 229; 26 T.C.M. (CCH) 151; T.C.M. (RIA) 67029; February 16, 1967Myron E. Anderson, Idaho Bldg., Boise, Idaho, for the petitioners. John D. Picco, for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610867/ | EDWARD F. GEHRINGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gehringer v. CommissionerDocket No. 19622.United States Board of Tax Appeals16 B.T.A. 214; 1929 BTA LEXIS 2627; April 25, 1929, Promulgated *2627 F. R. Shearer, Esq., for the respondent. VAN FOSSAN *214 OPINION. VAN FOSSAN: The petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610868/ | RAWCO, INCORPORATED, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rawco, Inc. v. CommissionerDocket No. 77034.United States Board of Tax Appeals37 B.T.A. 128; 1938 BTA LEXIS 1078; January 21, 1938, Promulgated *1078 1. Petitioner lessee sold production certificates which entitled the holders to a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610871/ | Ernest L. Fisher v. Commissioner.Fisher v. CommissionerDocket No. 14798.United States Tax Court1948 Tax Ct. Memo LEXIS 189; 7 T.C.M. (CCH) 286; T.C.M. (RIA) 48082; May 14, 1948*189 Ernest L. Fisher, pro se. John E. Mahoney, Esq., for the respondent. OPPERMemorandum Findings of Fact and Opinion OPPER, Judge: Responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610875/ | Charles M. Peisner v. Commissioner.Peisner v. CommissionerDocket No. 55185.United States Tax CourtT.C. Memo 1957-115; 1957 Tax Ct. Memo LEXIS 133; 16 T.C.M. (CCH) 477; T.C.M. (RIA) 57115; June 28, 1957*133 Petitioner made separate cash gifts in trust for his two children. On the same date he joined together with the t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610876/ | ROGER DERSARKISSIAN AND KIMIKO DERSARKISSIAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Dersarkissian v. CommissionerDocket Nos. 10064-82, 15411-82, 10160-83.United States Tax CourtT.C. Memo 1985-49; 1985 Tax Ct. Memo LEXIS 586; 49 T.C.M. (CCH) 635; T.C.M. (RIA) 85049; January 30, 1985*586 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610877/ | Morton Frank and Agnes Dodds Frank, Petitioners, v. Commissioner of Internal Revenue, RespondentFrank v. CommissionerDocket No. 32374United States Tax Court20 T.C. 511; 1953 U.S. Tax Ct. LEXIS 128; May 29, 1953, Promulgated *128 Decision will be entered for the respondent. Held, the petitioners, who had no business an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610879/ | POWDER MILL REALTY TRUST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPowder Mill Realty Trust v. CommissionerDocket No. 2955-71.United States Tax CourtT.C. Memo 1973-149; 1973 Tax Ct. Memo LEXIS 137; 32 T.C.M. (CCH) 707; T.C.M. (RIA) 73149; July 9, 1973, Filed Herbert S. Urbach and Edward D. Grayson, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610880/ | BENJAMIN FRANKLIN LIFE ASSURANCE CO., A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Benjamin Franklin Life Assurance Co. v. CommissionerDocket No. 101813.United States Board of Tax Appeals46 B.T.A. 616; 1942 BTA LEXIS 845; March 12, 1942, Promulgated *845 Petitioner was organized as a mutu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610881/ | ROBERT B. RICHARDSON AND PEARL P. RICHARDSON (deceased), Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRichardson v. CommissionerDocket No. 8156-82.United States Tax CourtT.C. Memo 1984-595; 1984 Tax Ct. Memo LEXIS 81; 49 T.C.M. (CCH) 67; T.C.M. (RIA) 84595; November 9, 1984. George T. Bennett, for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610887/ | Egan Inc. v. Commissioner.Egan, Inc. v. CommissionerDocket No. 46555.United States Tax CourtT.C. Memo 1955-117; 1955 Tax Ct. Memo LEXIS 222; 14 T.C.M. (CCH) 421; T.C.M. (RIA) 55117; May 9, 1955Joseph A. Maun, Esq., Hamm Building, St. Paul, Minn., and William R. Busch, Esq., for the petitioner. Thomas A. Steele, Jr., Es... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610889/ | L. A. Stock Exchange Building (a corporation) v. Commissioner.L. A. Stock Exch. Bldg. v. CommissionerDocket No. 2899.United States Tax Court1946 Tax Ct. Memo LEXIS 67; 5 T.C.M. (CCH) 910; T.C.M. (RIA) 46238; October 7, 1946*67 Joseph D. Brady, Esq., 433 S. Spring St., Los Angeles 13, Calif., for the petitioner. Earl C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610890/ | Robert H. Saunders, Petitioner, v. Commissioner of Internal Revenue, RespondentSaunders v. CommissionerDocket No. 40229United States Tax Court21 T.C. 630; 1954 U.S. Tax Ct. LEXIS 303; January 29, 1954, Promulgated *303 Decision will be entered for the respondent. Held, allowance for meals received by petitioner, a New... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610891/ | WORUMBO MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Worumbo Mfg. Co. v. CommissionerDocket No. 13914.United States Board of Tax Appeals13 B.T.A. 883; 1928 BTA LEXIS 3152; October 10, 1928, Promulgated *3152 1. STATUTE OF LIMITATIONS. - Petitioner's taxable year in question was the f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610892/ | M. W. Primm and Gertrude N. Primm, Husband and Wife v. Commissioner.M. W. Primm & Gertrude N. Primm v. CommissionerDocket No. 107802.United States Tax Court1945 Tax Ct. Memo LEXIS 282; 4 T.C.M. (CCH) 271; T.C.M. (RIA) 45078; February 28, 1945*282 Thomas E. Elcock, Esq., and H. C. Castor, Esq., 503 Schweiter Bldg., Wic... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610894/ | Leon B. Pullen and Faye Pullen v. Commissioner.Pullen v. CommissionerDocket No. 92206.United States Tax CourtT.C. Memo 1963-20; 1963 Tax Ct. Memo LEXIS 324; 22 T.C.M. (CCH) 78; T.C.M. (RIA) 63020; January 24, 1963*324 Held, petitioner Leon B. Pullen was not a dealer in securities and was not holding the stock of Centr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610896/ | The North Carolina Granite Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentNorth Carolina Granite Corp. v. CommissionerDocket No. 93770United States Tax Court43 T.C. 149; 1964 U.S. Tax Ct. LEXIS 20; November 9, 1964, Filed November 9, 1964, Filed *20 Decision will be entered under Rule 501. Peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610898/ | TERRENCE D. CLANCY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentClancy v. CommissionerDocket Nos. 5543-76, 10353-76.United States Tax CourtT.C. Memo 1978-85; 1978 Tax Ct. Memo LEXIS 434; 37 T.C.M. (CCH) 400; T.C.M. (RIA) 780085; February 28, 1978, Filed Peter S. Buchanan, for the petitioner. Warren N. Ne... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610900/ | George Haiss Manufacturing Company v. Commissioner.George Haiss Mfg. Co. v. CommissionerDocket No. 56779.United States Tax CourtT.C. Memo 1957-241; 1957 Tax Ct. Memo LEXIS 9; 16 T.C.M. (CCH) 1106; T.C.M. (RIA) 57241; December 30, 1957*9 Held, following the principle of Koppers Coal Co., 6 T.C. 1209">6 T.C. 1209, Kimbe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610901/ | ROBERT J. AND DORIS M. REILLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentReilly v. CommissionerDocket No. 18616-88.United States Tax CourtT.C. Memo 1989-312; 1989 Tax Ct. Memo LEXIS 299; 57 T.C.M. (CCH) 806; T.C.M. (RIA) 89312; June 26, 1989. *299 Petitioners made a cash investment in a partnership i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610903/ | Napco Industries, Inc., (Successor to Terre Haute Brewing Co., Inc., by Statutory Merger), Petitioner, v. Commissioner of Internal Revenue, RespondentNapco Industries, Inc. v. CommissionerDocket No. 39066United States Tax Court30 T.C. 198; 1958 U.S. Tax Ct. LEXIS 199; May 9, 1958, Filed *199 Decision will be entered fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610905/ | Emma C. McIlwaine et al., 1 v. Commissioner. Emma C. McIlwaine v. CommissionerDocket Nos. 30715, 30716, 30717, 30735, 30736.United States Tax Court1952 Tax Ct. Memo LEXIS 77; 11 T.C.M. (CCH) 964; T.C.M. (RIA) 52288; September 29, 1952*77 1. The Finnie Company of Memphis, Tennessee, formed by partnership agreements ent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610909/ | D. B. SCULLY SYRUP CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.D. B. Scully Syrup Co. v. CommissionerDocket No. 10005.United States Board of Tax Appeals10 B.T.A. 90; 1928 BTA LEXIS 4195; January 21, 1928, Promulgated *4195 1. Invested Capital. - The respondent erred in reducing the amount of curr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610910/ | T.F.H. Publications, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentT.F.H. Publications, Inc. v. CommissionerDocket No. 8621-75United States Tax Court72 T.C. 623; 1979 U.S. Tax Ct. LEXIS 95; July 5, 1979, Filed *95 Decision will be entered for the respondent. In 1971 petitioner, an accrual basis taxpa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610912/ | APPEAL OF BAKER, HAMILTON & PACIFIC CO.Baker, Hamilton & Pacific Co. v. CommissionerDocket No. 349.United States Board of Tax Appeals2 B.T.A. 1; 1925 BTA LEXIS 2584; June 9, 1925, Decided Submitted January 31, 1925. *2584 Where assets have increased in value in the hands of an owner and are transferred to a corporati... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610914/ | LEOPOLD E. BLOCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Block v. CommissionerDocket No. 92709.United States Board of Tax Appeals41 B.T.A. 830; 1940 BTA LEXIS 1138; April 12, 1940, Promulgated *1138 Petitioner made an irrevocable transfer of property to a trust with the provision that the net inco... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610917/ | The Goldsby King Memorial Hospital, a corporation, v. Commissioner.Goldsby King Mem. Hosp. v. CommissionerDocket No. 204.United States Tax Court1944 Tax Ct. Memo LEXIS 176; 3 T.C.M. (CCH) 693; T.C.M. (RIA) 44233; July 19, 1944*176 The petitioner was organized exclusively and, during the taxable years, was operated exc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610918/ | Winding River Ranch, Inc. v. Commissioner.Winding River Ranch, Inc. v. CommissionerDocket No. 5123-64.United States Tax CourtT.C. Memo 1966-260; 1966 Tax Ct. Memo LEXIS 23; 25 T.C.M. (CCH) 1335; T.C.M. (RIA) 66260; November 30, 1966*23 Petitioner acquired 710 acres from its sole stockholder in 1956. A part of this, so... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610850/ | W. H. Easley, Petitioner, v. Commissioner of Internal Revenue, Respondent. Margaret A. Easley, Petitioner, v. Commissioner of Internal Revenue, RespondentEasley v. CommissionerDocket Nos. 6287, 6288United States Tax Court8 T.C. 153; 1947 U.S. Tax Ct. LEXIS 305; January 27, 1947, Promulgated 1947 U.S. Tax Ct. LEXIS 305... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610851/ | THE NATIONAL BANK OF THE REPUBLIC OF CHICAGO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Bank of Republic v. CommissionerDocket No. 47764.United States Board of Tax Appeals31 B.T.A. 680; 1934 BTA LEXIS 1048; November 22, 1934, Promulgated 1934 BTA LEXIS 1048">*1048 The Comptroller of the Curr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610852/ | Maynard Hospital, Inc., et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentMaynard Hospital, Inc. v. CommissionerDocket Nos. 4685-65, 3141-64, 3295-64, 3306-64, 3313-64, 378-65, 4814-65, 4684-65, 4686-65, 4687-65, 4688-65, 4689-65, 4690-65United States Tax Court54 T.C. 1675; 1970 U.S. Tax Ct. LEXIS 71... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610848/ | Estate of Arthur T. Marix, Deceased, Ralph D. Sweeney, Executor, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentMarix v. CommissionerDocket Nos. 18859, 18864-18868, 18880United States Tax Court15 T.C. 819; 1950 U.S. Tax Ct. LEXIS 23; December 12, 1950, Promulgated 1950 U.S. Tax Ct. LEXIS 23">*23 D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610849/ | Estate of Rebecca L. Elias, Deceased, Milton Baruch and Central Hanover Bank and Trust Company, as Executors under the Last Will and Testament of Rebecca L. ELIAS, Deceased, v. Commissioner.Estate of Elias v. CommissionerDocket No. 1599.United States Tax Court1944 Tax Ct. Memo LEXIS 187; 3 T.C.M. 668; T.C.M. (RIA) 4422... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610955/ | MARSHALL C. ALLABEN AND FLORENCE C. ALLABEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Allaben v. CommissionerDocket No. 79866.United States Board of Tax Appeals35 B.T.A. 327; 1937 BTA LEXIS 894; January 21, 1937, Promulgated *894 An amount received from the state as a lump sum purchase price for pa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610957/ | Ollie W. Kelley and Olive L. Kelley v. Commissioner.Kelley v. CommissionerDocket No. 2443-63.United States Tax CourtT.C. Memo 1964-267; 1964 Tax Ct. Memo LEXIS 73; 23 T.C.M. (CCH) 1622; T.C.M. (RIA) 64267; October 8, 1964*73 W. H. Neblett, 649 S. Olive St., Los Angeles, Calif, and B. H. Neblett, for the petitioners. E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610958/ | Altschul's, Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentAltschul's, Inc. v. CommissionerDocket No. 12317United States Tax Court9 T.C. 697; 1947 U.S. Tax Ct. LEXIS 65; October 15, 1947, Promulgated *65 Decision will be entered under Rule 50. Petitioner, which kept its accounts and filed its... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610959/ | J. D. Ledbetter v. Commissioner.Ledbetter v. CommissionerDocket No. 8143.United States Tax Court1953 Tax Ct. Memo LEXIS 317; 12 T.C.M. (CCH) 354; T.C.M. (RIA) 53105; March 31, 1953*317 Petitioner, a sawmill owner and operator, kept practically no books or records. Respondent increased sales, decreased purchases, and m... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610960/ | LEONARD MARSHALL WRIGHT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wright v. CommissionerDocket No. 45508.United States Board of Tax Appeals26 B.T.A. 21; 1932 BTA LEXIS 1382; May 9, 1932, Promulgated *1382 Where an undivided one-half interest in property that was the subject of an accepted option to ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610963/ | Estate of William J. Ellsasser, Deceased, William Ward Ellsasser, and Robert V. Schnabel, Executors and Charlotte C. Ellsasser, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Ellsasser v. CommissionerDocket No. 8047-71United States Tax Court61 T.C. 241; 1973 U.S. Tax Ct. LEXIS 20; 61 T.C. No. 26; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610965/ | CHARLES E. CRIM AND STEPHANIE J. CRIM, Petitioners v. Commissioner of Internal Revenue, RespondentCrim v. CommissionerDocket No. 30547-87.United States Tax CourtT.C. Memo 1989-249; 1989 Tax Ct. Memo LEXIS 249; 57 T.C.M. (CCH) 495; T.C.M. (RIA) 89249; May 23, 1989. Harry Boyd McNutt, Jr., and David J. Waynick, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610967/ | TOYOTA MOTOR SALES, U.S.A., INC., TOYOTA MOTOR DISTRIBUTORS, INC., HOLLYWOOD TOYOTA MOTOR, INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentToyota Motor Sales, Inc. v. CommissionerDocket No. 30242-81United States Tax CourtT.C. Memo 1989-47; 1989 Tax Ct. Memo LEXIS 41; 56 T.C.M. (CCH) 1181; T.C.M. (RIA) ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610920/ | JEFFREY E. GRIFFIN AND BARBARA B. GRIFFIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGriffin v. CommissionerDocket No. 31824-85.United States Tax CourtT.C. Memo 1989-130; 1989 Tax Ct. Memo LEXIS 130; 56 T.C.M. (CCH) 1560; T.C.M. (RIA) 89130; March 29, 1989. Thomas W. Tucker, for the petitioners. Linda... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610921/ | ELI STROUSE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Strouse v. CommissionerDocket No. 36273.United States Board of Tax Appeals24 B.T.A. 748; 1931 BTA LEXIS 1605; November 11, 1931, Promulgated *1605 Ernest E. Wooden, C.P.A., for the petitioner. Eugene Harpole, Esq., and Edwin M. Niess, Esq., for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610922/ | The Bradford Machine Tool Company v. Commissioner.Bradford Machine Tool Co. v. CommissionerDocket No. 44921.United States Tax CourtT.C. Memo 1957-55; 1957 Tax Ct. Memo LEXIS 193; 16 T.C.M. (CCH) 241; T.C.M. (RIA) 57055; March 29, 1957Philip J. Schneider, Esq., Union Central Building, Cincinnati, Ohio, Herbert Shaffer, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610927/ | Charles C. Reiff and Mildred H. Reiff, Petitioners v. Commissioner of Internal Revenue, RespondentReiff v. CommissionerDocket No. 15778-79United States Tax Court77 T.C. 1169; 1981 U.S. Tax Ct. LEXIS 20; November 30, 1981, Filed *20 Decision will be entered under Rule 155. Petitioners filed a 32-page preprinted documen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610928/ | APPEAL OF KLEEMAN DRY GOODS CO.Kleeman Dry Goods Co. v. CommissionerDocket No. 2874.United States Board of Tax Appeals2 B.T.A. 369; 1925 BTA LEXIS 2427; July 15, 1925, Decided Submitted May 13, 1925. *2427 1. An inventory value obtained by striking an arbitrary percentage off costs in each department of a dry goods ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610929/ | Joan D. Thompson, Petitioner v. Commissioner of Internal Revenue, Respondent; Gene E. Thompson, Petitioner v. Commissioner of Internal Revenue, RespondentThompson v. CommissionerDocket Nos. 15111-80, 15112-80United States Tax Court78 T.C. 558; 1982 U.S. Tax Ct. LEXIS 114; 78 T.C. No. 38; April 8, 1982, Filed *114 Decis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610930/ | DANA A. WILLETT AND FRANCES T. WILLETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWillett v. CommissionerDocket No. 27428-86.United States Tax CourtT.C. Memo 1988-439; 1988 Tax Ct. Memo LEXIS 478; 56 T.C.M. (CCH) 171; T.C.M. (RIA) 88439; September 15, 1988. J. Timothy Bender, for the petitioners. Robe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610931/ | Lovell and Hart, Inc. v. Commissioner.Lovell & Hart, Inc. v. CommissionerDocket No. 3876-68.United States Tax CourtT.C. Memo 1970-335; 1970 Tax Ct. Memo LEXIS 24; 29 T.C.M. (CCH) 1599; T.C.M. (RIA) 70335; December 8, 1970, Filed Charles R. Hembree, Central Bank Bldg., Lexington, Ky., for the petitioner. Robert A. Rober... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610932/ | Transport Products Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentTransport Products Corp. v. CommissionerDocket Nos. 52892, 55892United States Tax Court25 T.C. 853; 1956 U.S. Tax Ct. LEXIS 289; January 24, 1956, Filed *289 Decision will be entered for the respondent. Upon the facts, held, tha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610933/ | Clarence L. Hook and Vivian L. Hook, Petitioners v. Commissioner of Internal Revenue, RespondentHook v. CommissionerDocket No. 3622-70United States Tax Court58 T.C. 267; 1972 U.S. Tax Ct. LEXIS 128; May 10, 1972, Filed *128 Decision will be entered for the respondent. On Dec. 30, 1966, the petitioner transferred certa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610936/ | H. H. Bodzy and Marjorie W. Bodzy, et al. 1 v. Commissioner. Bodzy v. CommissionerDocket Nos. 80032, 80044, 80095, 80116.United States Tax CourtT.C. Memo 1962-40; 1962 Tax Ct. Memo LEXIS 266; 21 T.C.M. (CCH) 219; T.C.M. (RIA) 62040; February 28, 1962*266 R. B. Cannon, Esq., Fort Worth Nat'l Bank Bldg., Fort Worth, Tex... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610937/ | CITY BUTTON WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.City Button Works v. CommissionerDocket No. 15826.United States Board of Tax Appeals16 B.T.A. 839; 1929 BTA LEXIS 2508; May 31, 1929, Promulgated *2508 On the evidence, held that the two corporations involved were affiliated in 1921. Donal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610938/ | JAMES D. CLIFTON AND SHIRLEY CLIFTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClifton v. CommissionerDocket No. 24663-82.United States Tax CourtT.C. Memo 1985-395; 1985 Tax Ct. Memo LEXIS 228; 50 T.C.M. (CCH) 647; T.C.M. (RIA) 85395; August 7, 1985. James D. Clifton, pro*229 se. Jonathan J. Ono, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610939/ | APPEAL OF UNION CREDIT REPORTING CO.Union Credit Reporting Co. v. CommissionerDocket No. 6668.United States Board of Tax Appeals6 B.T.A. 600; 1927 BTA LEXIS 3453; March 26, 1927, Promulgated *3453 1. Assets acquired by a corporation prior to March 3, 1917, in exchange for its capital stock are, under the Revenue Acts... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610940/ | DAVID AND MURNA KALMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKalms v. CommissionerDocket No. 14451-91United States Tax CourtT.C. Memo 1992-394; 1992 Tax Ct. Memo LEXIS 416; 64 T.C.M. (CCH) 153; July 15, 1992, Filed *416 Decision will be entered for respondent. For David Kalms, pro se. For Respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610941/ | Everett R. Taylor and Emeline H. Taylor v. Commissioner.Taylor v. CommissionerDocket No. 2550-67.United States Tax CourtT.C. Memo 1969-186; 1969 Tax Ct. Memo LEXIS 109; 28 T.C.M. (CCH) 941; T.C.M. (RIA) 69186; September 16, 1969, Filed Everett R. Taylor, pro se, 1746 13th St., Oakland, Calif. James Booher and Jeffrey E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610943/ | Robert Edward Kleinschmidt, Petitioner, v. Commissioner of Internal Revenue, RespondentKleinschmidt v. CommissionerDocket No. 16357United States Tax Court12 T.C. 921; 1949 U.S. Tax Ct. LEXIS 185; May 31, 1949, Promulgated *185 Decision will be entered for the respondent. During the taxable year petitioner paid out $ 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610944/ | HENRY DOSCHER AND JOHN DOSCHER, AS EXECUTORS OF CLAUS DOSCHER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Doscher v. CommissionerDocket No. 32662.United States Board of Tax Appeals25 B.T.A. 697; 1932 BTA LEXIS 1484; February 29, 1932, Promulgated *1484 Henry F. Cochrane, Esq., for the petitioners. B.... | 01-04-2023 | 11-20-2020 |
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