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https://www.courtlistener.com/api/rest/v3/opinions/4610945/ | Estate of Miriam R. Kolker, Deceased, Fabian H. Kolker and Gloria K. Hack, Personal Representatives, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Kolker v. CommissionerDocket No. 17058-80United States Tax Court80 T.C. 1082; 1983 U.S. Tax Ct. LEXIS 74; 80 T.C. No. 58; May 25, 1983, Filed *74 Decis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610946/ | Myrtle E. Rust, Petitioner, v. Commissioner of Internal Revenue, RespondentRust v. CommissionerDocket No. 16199-84United States Tax Court85 T.C. 284; 1985 U.S. Tax Ct. LEXIS 49; 85 T.C. No. 15; August 15, 1985, Filed *49 Held, art. XVI of the Agreement in Implementation of Art. IV of the Panama Canal Treaty of 1977, T.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610949/ | Lester J. Arkin and Sandra Arkin, Petitioners v. Commissioner of Internal Revenue, RespondentArkin v. CommissionerDocket No. 2946-78United States Tax Court76 T.C. 1048; 1981 U.S. Tax Ct. LEXIS 107; June 25, 1981, Filed *107 Decision will be entered under Rule 155. In 1973, petitioner purchased a 5-percent interest in ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610950/ | Georges Simenon, Petitioner, v. Commissioner of Internal Revenue, RespondentSimenon v. CommissionerDocket No. 86040United States Tax Court44 T.C. 820; 1965 U.S. Tax Ct. LEXIS 31; September 29, 1965, Filed *31 Decision will be entered for the respondent. Petitioner is a citizen of Belgium. He is a professional writer ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610951/ | JOHNNY T. CALLOWAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCalloway v. CommissionerDocket No. 9137-74.United States Tax CourtT.C. Memo 1980-211; 1980 Tax Ct. Memo LEXIS 372; 40 T.C.M. (CCH) 495; T.C.M. (RIA) 80211; June 23, 1980, Filed *372 Otto Beatty, Jr., for the petitioner. Robert Kastl, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4334878/ | NEAL N. AND RUBY W. VIAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVIAR v. COMMISSIONERNo. 13785-02SUnited States Tax CourtT.C. Summary Opinion 2004-46; 2004 Tax Ct. Summary LEXIS 48; April 12, 2004, Filed 2004 Tax Ct. Summary LEXIS 48">*48 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPIN... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4610968/ | Will C. Turner and Helen O. Turner v. Commissioner.Turner v. CommissionerDocket No. 71465.United States Tax CourtT.C. Memo 1960-210; 1960 Tax Ct. Memo LEXIS 87; 19 T.C.M. 1163; T.C.M. (RIA) 60210; September 30, 19601960 Tax Ct. Memo LEXIS 87">*87 1. Petitioner Will C. Turner, an electrical contractor, and others forme... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610969/ | Peoples Gin Company v. Commissioner.Peoples Gin Co. v. CommissionerDocket Nos. 111436, 452.United States Tax Court1943 Tax Ct. Memo LEXIS 244; 2 T.C.M. 325; T.C.M. (RIA) 43304; June 21, 19431943 Tax Ct. Memo LEXIS 244">*244 Nelson E. Taylor, Esq., Greenwood, Miss., for the petitioner. James L. Backstrom, Esq., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610970/ | ALDRICH H. AMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAmes v. CommissionerNo. 14031-96United States Tax Court112 T.C. 304; 1999 U.S. Tax Ct. LEXIS 23; 112 T.C. No. 20; May 28, 1999, Filed 1999 U.S. Tax Ct. LEXIS 23">*23 Decision will be entered for respondent. In 1985, P, an employee of the Centr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610971/ | THE DUCKWORTH COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Duckworth Co. v. CommissionerDocket No. 41830.United States Board of Tax Appeals24 B.T.A. 304; 1931 BTA LEXIS 1663; October 7, 1931, Promulgated 1931 BTA LEXIS 1663">*1663 A domestic corporation, whose principal stockholder owned the co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610973/ | APPEAL OF ESTHER FIRESTONE.Firestone v. CommissionerDocket No. 740.United States Board of Tax Appeals2 B.T.A. 309; 1925 BTA LEXIS 2455; July 11, 1925, Decided Submitted April 27, 1925. 1925 BTA LEXIS 2455">*2455 1. Gain derived from the sale of real estate in the year 1920 held to be the difference between the net s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610974/ | Estate of Lillian F. Woodward, Thomas A. Woodward, Jr., Executor v. Commissioner.Estate of Lillian F. Woodward v. CommissionerDocket No. 8882.United States Tax Court1947 Tax Ct. Memo LEXIS 307; 6 T.C.M. 137; T.C.M. (RIA) 47033; February 17, 19471947 Tax Ct. Memo LEXIS 307">*307 Hale McCown, Esq., for the petitioner. G... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610975/ | JOHN P. WYSONG AND CHRISTINA V. WYSONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWysong v. CommissionerDocket No. 7370-87.United States Tax CourtT.C. Memo 1988-344; 1988 Tax Ct. Memo LEXIS 379; 55 T.C.M. 1456; T.C.M. (RIA) 88344; August 3, 1988. John L. Schliesmann,Steven P. Schneider, and Anthony J.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610976/ | ERIC WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWalker v. CommissionerDocket No. 24076-89United States Tax CourtT.C. Memo 1991-469; 1991 Tax Ct. Memo LEXIS 518; 62 T.C.M. 822; T.C.M. (RIA) 91469; September 25, 1991, Filed 1991 Tax Ct. Memo LEXIS 518">*518 Decision will be entered for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610978/ | JOHN G. VARTANIAN and MARY T. VARTANIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVartanian v. CommissionerDocket No. 2603-76.United States Tax CourtT.C. Memo 1977-110; 1977 Tax Ct. Memo LEXIS 332; 36 T.C.M. 492; T.C.M. (RIA) 770110; April 14, 1977, Filed John G. Vartanian, pro se. William K. Shipley... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610979/ | ROBERT LAVON HAWKINS AND PAMELA HAWKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHawkins v. CommissionerDocket No. 1164-91United States Tax CourtT.C. Memo 1993-517; 1993 Tax Ct. Memo LEXIS 528; 66 T.C.M. 1228; November 9, 1993, Filed 1993 Tax Ct. Memo LEXIS 528">*528 Decision will be entered under R... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610980/ | CLARK W. THOMPSON, JR., and CHARLENE Q. THOMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROSALIE M. THOMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentThompson v. CommissionerDocket Nos. 8208-79, 9219-79.United States Tax CourtT.C. Memo 1983-732; 1983 Tax Ct. Memo LEXIS 56; 47 T.C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610981/ | FANNY M. DRAVO AND FIDELITY TRUST COMPANY, SURVIVING EXECUTORS OF THE WILL OF FRANCIS R. DRAVO, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JANE M. DRAVO, J. D. BERG, AND L. A. MERTZ, EXECUTORS OF THE WILL OF RALPH M. DRAVO, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPON... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610983/ | JOHN J. BALLARD and PATRICIA BALLARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBallard v. CommissionerDocket No. 12932-83.United States Tax CourtT.C. Memo 1984-662; 1984 Tax Ct. Memo LEXIS 15; 49 T.C.M. 357; T.C.M. (RIA) 84662; December 20, 1984. James E. Wollrab, for the petitioners. James A. Kutten... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562659/ | STATE OF WEST VIRGINIA
SUPREME COURT OF APPEALS
FILED
In re L.W. September 3, 2020
... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653730/ | 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 2... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4610985/ | Henry M. Margolis and Nexhmie Z. Margolis, et al. 1 v. Commissioner. Margolis v. CommissionerDocket Nos. 56847-56851.United States Tax CourtT.C. Memo 1957-109; 1957 Tax Ct. Memo LEXIS 127; 16 T.C.M. 454; T.C.M. (RIA) 57109; June 28, 19571957 Tax Ct. Memo LEXIS 127">*127 Held, petitioners failed to prove that the metho... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610986/ | MARGARET G. BOWMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBowman v. CommissionerDocket Nos. 3725-72, 3052-73United States Tax CourtT.C. Memo 1976-206; 1976 Tax Ct. Memo LEXIS 194; 35 T.C.M. 881; T.C.M. (RIA) 760206; June 28, 1976, Filed As amended 1976 Tax Ct. Memo LEXIS 194">*194 Petitioner claime... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610988/ | DANIEL TRACY BEERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Beers v. CommissionerDocket No. 69641.United States Board of Tax Appeals31 B.T.A. 117; 1934 BTA LEXIS 1157; August 29, 1934, Promulgated 1934 BTA LEXIS 1157">*1157 Under a devise of the residue of an estate to trustees for the benefit of t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610989/ | WATSON LAND COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWatson Land Co. v. CommissionerDocket No. 9211-77.United States Tax CourtT.C. Memo 1983-187; 1983 Tax Ct. Memo LEXIS 601; 45 T.C.M. 1206; T.C.M. (RIA) 83187; April 5, 1983. 1983 Tax Ct. Memo LEXIS 601">*601 P, the owner of a large, master-... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610990/ | Eddie C. Holcombe and June D. Holcombe, Petitioners v. Commissioner of Internal Revenue, RespondentHolcombe v. CommissionerDocket No. 7398-77United States Tax Court73 T.C. 104; 1979 U.S. Tax Ct. LEXIS 36; October 17, 1979, Filed 1979 U.S. Tax Ct. LEXIS 36">*36 Decision will be entered under Rule 155. One of petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610991/ | HARRY H. KERCHEVAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HARRY H. KERCHEVAL AND BETTY J. KERCHEVAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKercheval v. CommissionerDocket Nos. 6201-76, 6202-76.United States Tax CourtT.C. Memo 1980-400; 1980 Tax Ct. Memo LEXIS 180; 40 T.C.M. 12... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610992/ | WILMORE STEAMSHIP COMPANY, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilmore S.S. Co. v. CommissionerDocket No. 53297.United States Board of Tax Appeals30 B.T.A. 866; 1934 BTA LEXIS 1253; June 7, 1934, Promulgated 1934 BTA LEXIS 1253">*1253 In 1917 the petitioner's steamship was sunk by a German... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610994/ | JOS. DENUNZIO FRUIT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jos. Denunzio Fruit Co. v. CommissionerDocket No. 14753.United States Board of Tax Appeals16 B.T.A. 1326; 1929 BTA LEXIS 2400; July 16, 1929, Promulgated 1929 BTA LEXIS 2400">*2400 The evidence does not establish that petitioner owned... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610995/ | PHYLLIS JANE EYLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEyler v. CommissionerDocket No. 8482-79.United States Tax CourtT.C. Memo 1987-123; 1987 Tax Ct. Memo LEXIS 119; 53 T.C.M. 308; T.C.M. (RIA) 87123; March 4, 1987. 1987 Tax Ct. Memo LEXIS 119">*119 George W. Erickson, for the petitioner. Ben G... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4610997/ | A. Teichert & Son, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentA. Teichert & Son, Inc. v. CommissionerDocket No. 31815United States Tax Court18 T.C. 785; 1952 U.S. Tax Ct. LEXIS 137; July 23, 1952, Promulgated 1952 U.S. Tax Ct. LEXIS 137">*137 Decision will be entered for the respondent. Excess Pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611000/ | ESTATE OF F. M. STEARNS, FRANK B. STEARNS, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stearns v. CommissionerDocket Nos. 16672, 19922.United States Board of Tax Appeals16 B.T.A. 889; 1929 BTA LEXIS 2498; June 4, 1929, Promulgated 1929 BTA LEXIS 2498">*2498 1. Where a fiduciary, in good fait... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611001/ | JACK B. HILLGREN AND MOLLY A. HILLGREN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHillgren v. CommissionerDocket No. 6556-77.United States Tax CourtT.C. Memo 1980-101; 1980 Tax Ct. Memo LEXIS 487; 40 T.C.M. 59; T.C.M. (RIA) 80101; March 31, 1980, Filed Thurman Gay, for the petitioners. Gregory A. Robi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611002/ | Valentine E. Macy, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent. J. Noel Macy and Elena Kohler Macy, Petitioner, v. Commissioner of Internal Revenue, RespondentMacy v. CommissionerDocket Nos. 27152, 27153United States Tax Court19 T.C. 409; 1952 U.S. Tax Ct. LEXIS 24; December 10, 1952, Promulgated ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611004/ | Eric E. Franke and Elizabeth M. Franke v. Commissioner.Franke v. CommissionerDocket No. 36887.United States Tax Court1953 Tax Ct. Memo LEXIS 307; 12 T.C.M. 373; T.C.M. (RIA) 53116; April 7, 1953Eric E. Franke, pro se. Francis J. Butler, Esq., for the respondent. RAUMMemorandum Findings of Fact and Opinion The responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611005/ | ROBERT R. RUSSELL AND BARBARA E. RUSSELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRussell v. CommissionerDocket No. 2860-79.United States Tax CourtT.C. Memo 1982-709; 1982 Tax Ct. Memo LEXIS 41; 45 T.C.M. 290; T.C.M. (RIA) 82709; December 6, 1982. James A. Christenson, for the petitioners. 1982 Tax ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611006/ | Philip W. Fitzpatrick and Kathleen S. Fitzpatrick v. Commissioner.Fitzpatrick v. CommissionerDocket No. 5309-64.United States Tax CourtT.C. Memo 1967-1; 1967 Tax Ct. Memo LEXIS 260; 26 T.C.M. 1; T.C.M. (RIA) 67001; January 5, 19671967 Tax Ct. Memo LEXIS 260">*260 Held, petitioner's payment in discharge of his obligati... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611007/ | Charles R. Stein and Freda Stein v. Commissioner. Charles R. Stein v. Commissioner.Stein v. CommissionerDocket Nos. 60216, 60217.United States Tax CourtT.C. Memo 1957-88; 1957 Tax Ct. Memo LEXIS 164; 16 T.C.M. 373; T.C.M. (RIA) 57088; May 28, 1957Charles M. Greenspan, Esq., for the respondent. TIETJENSMemorandum Findi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611008/ | EDWARD E. HAVERSTICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Haverstick v. CommissionerDocket No. 9882.United States Board of Tax Appeals13 B.T.A. 837; 1928 BTA LEXIS 3165; October 9, 1928, Promulgated 1928 BTA LEXIS 3165">*3165 Andrew J. Haverstick, Esq., for the petitioner. A. S. Lisenby, Esq., ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611010/ | SOUTHERN PACIFIC CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SOUTHERN PACIFIC RAILROAD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CENTRAL PACIFIC CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENTSouthern Pacific Co. v. CommissionerDocket Nos. 7718, 18333, 18... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611011/ | Estate of James O. Snider, Deceased, Kandace Snider Lindsey, Executrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Snider v. CommissionerDocket No. 9117-82United States Tax Court84 T.C. 75; 1985 U.S. Tax Ct. LEXIS 133; 84 T.C. No. 5; January 17, 1985. January 17, 1985, Filed 1985 U.S. Tax Ct. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611012/ | Gaestel Motor Co., Ltd. (A Dissolved Corporation) v. Commissioner.Gaestel Motor Co. v. CommissionerDocket No. 5167.United States Tax Court1947 Tax Ct. Memo LEXIS 326; 6 T.C.M. 63; T.C.M. (RIA) 47015; January 28, 1947Edward Hale Julien, Esq., 220 Bush St., San Francisco 4, Calif., for the petitioner. E. A. Tonjes, Esq.,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611015/ | J. P. Ward Foundries, Inc. v. Commissioner.J. P. Ward Foundries, Inc. v. CommissionerDocket No. 111834.United States Tax Court1943 Tax Ct. Memo LEXIS 401; 1 T.C.M. 763; T.C.M. (RIA) 43128; March 17, 19431943 Tax Ct. Memo LEXIS 401">*401 William Cogger, Esq., 315 Evening Star Bldg., Washington, D.C., for the petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611016/ | JEAN A. CROTTY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrottyDocket No. 328-91United States Tax CourtT.C. Memo 1992-330; 1992 Tax Ct. Memo LEXIS 343; 63 T.C.M. 3121; June 8, 1992, Filed 1992 Tax Ct. Memo LEXIS 343">*343 Decision will be entered for respondent on all issues other than the addition to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611017/ | GEORGE AND MAUDE P. MACKUBIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mackubin v. CommissionerDocket No. 83671.United States Board of Tax Appeals36 B.T.A. 255; 1937 BTA LEXIS 750; June 25, 1937, Promulgated 1937 BTA LEXIS 750">*750 The evidence fails to establish that a sale of stock by petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611018/ | William Sennett and Sandra Sennett, Petitioners v. Commissioner of Internal Revenue, RespondentSennett v. CommissionerDocket No. 6169-72United States Tax Court80 T.C. 825; 1983 U.S. Tax Ct. LEXIS 87; 80 T.C. No. 42; May 2, 1983, Filed 1983 U.S. Tax Ct. LEXIS 87">*87 Decision will be entered under Rule 155. Petitioner-... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611020/ | WILLIAM THORNTON AND BARBARA THORNTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThornton v. CommissionerDocket No. 38315-87.United States Tax CourtT.C. Memo 1989-214; 1989 Tax Ct. Memo LEXIS 214; 57 T.C.M. 320; T.C.M. (RIA) 89214; May 4, 1989; As Corrected May 4, 1989 Roland K. Martin, Jr., for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611021/ | CHARLES A. BAGLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBagley v. CommissionerDocket No. 2018-84.United States Tax CourtT.C. Memo 1986-6; 1986 Tax Ct. Memo LEXIS 601; 51 T.C.M. 239; T.C.M. (RIA) 86006; January 7, 1986. Charles A. Bagley, pro se. Dennis Perez, for the respondent. AARONSMEMORANDUM ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611023/ | Paul G. Boman, Petitioner, v. Commissioner of Internal Revenue, RespondentBoman v. CommissionerDocket No. 54689United States Tax Court26 T.C. 660; 1956 U.S. Tax Ct. LEXIS 147; June 22, 1956, Filed 1956 U.S. Tax Ct. LEXIS 147">*147 Decision will be entered for the respondent. Deductions -- Charitable Contributions. -- ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611024/ | ALBERT P. RUSSELLO and HELEN RUSSELLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRussello v. CommissionerDocket No. 12301-87United States Tax CourtT.C. Memo 1989-391; 1989 Tax Ct. Memo LEXIS 390; 57 T.C.M. 1126; T.C.M. (RIA) 89391; July 31, 1989Kenneth E. Mitchell, for petitioners. M. Catherine McKenna... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611025/ | JAMES R. BUCHANAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. JAMES R. BUCHANAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Buchanan v. CommissionerDocket Nos. 9297, 9298.United States Board of Tax Appeals7 B.T.A. 893; 1927 BTA LEXIS 3085; July 30, 1927, Promulgated 1927 BTA LEX... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611027/ | THERESA M. MALEK AND EDWARD J. MALEK, SR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Malek v. CommissionerDocket No. 17258-80.United States Tax CourtT.C. Memo 1985-428; 1985 Tax Ct. Memo LEXIS 202; 50 T.C.M. 792; T.C.M. (RIA) 85428; August 15, 1985. 1985 Tax Ct. Memo LEXIS 202">*202 In 1977, petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611028/ | James L. Wynekoop v. Commissioner. Mary Ita Wynekoop v. Commissioner.Wynekoop v. CommissionerDocket Nos. 22909 and 25107.United States Tax Court1951 Tax Ct. Memo LEXIS 261; 10 T.C.M. 380; T.C.M. (RIA) 51115; April 18, 1951Melvin D. Wilson, Esq., for the petitioners. A. J. Hurley, Esq., for the respondent. MURDOCK Memo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611030/ | HARRY FRIEDMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Friedman v. CommissionerDocket No. 104611.United States Board of Tax Appeals45 B.T.A. 976; 1941 BTA LEXIS 1043; December 10, 1941, Promulgated 1941 BTA LEXIS 1043">*1043 Assignment by an attorney of his interest in an uncompleted case, in whic... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611031/ | JOEL HIRSCHEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE RespondentHirschel v. CommissionerDocket No. 6165-78United States Tax CourtT.C. Memo 1981-189; 1981 Tax Ct. Memo LEXIS 553; 41 T.C.M. 1298; T.C.M. (RIA) 81189; April 21, 1981. Joel Hirschel, pro se. Ralph A. Eppensteiner, for the respondent. 1981 Tax Ct. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611032/ | ROSENBLOOM FINANCE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rosenbloom Fin. Corp. v. CommissionerDocket Nos. 35778, 40903.United States Board of Tax Appeals24 B.T.A. 763; 1931 BTA LEXIS 1599; November 12, 1931, Promulgated 1931 BTA LEXIS 1599">*1599 1. Held, where the majority stockhol... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611033/ | HONORO GIBSON PELTON, EXECUTRIX OF THE LAST WILL AND TESTAMENT OF KATE VIOLA GIBSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pelton v. CommissionerDocket No. 7402.United States Board of Tax Appeals7 B.T.A. 1144; 1927 BTA LEXIS 3020; August 22, 1927, Promulgated 1927 BTA LEXIS 3020">*3020 The value ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611034/ | Vincent B. Rodgers, Petitioner v. Commissioner of Internal Revenue, RespondentRodgers v. CommissionerDocket No. 3209-67United States Tax Court51 T.C. 927; 1969 U.S. Tax Ct. LEXIS 176; 161 U.S.P.Q. (BNA) 61; March 6, 1969, Filed 1969 U.S. Tax Ct. LEXIS 176">*176 Decision will be entered for the petitioner. Held: Petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611035/ | Raymond B. Haynes, Petitioner, v. Commissioner of Internal Revenue, Respondent. Herbert G. Wellington, Petitioner, v. Commissioner of Internal Revenue, RespondentHaynes v. CommissionerDocket Nos. 27292, 27308United States Tax Court17 T.C. 772; 1951 U.S. Tax Ct. LEXIS 43; November 9, 1951, Promulgated 1951 U.S. Tax Ct.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611037/ | Grant R. Bishop, Petitioner v. Commissioner of Internal Revenue, RespondentBishop v. CommissionerDocket No. 1812-68United States Tax Court55 T.C. 720; 1971 U.S. Tax Ct. LEXIS 192; February 3, 1971, Filed 1971 U.S. Tax Ct. LEXIS 192">*192 Decision will be entered under rule 50. 1. Monthly payments by petitioner to his ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562662/ | STATE OF WEST VIRGINIA
SUPREME COURT OF APPEALS
FILED
In re J.T.-1 September 3, 2020
... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611053/ | W. H. HASKELL AND CHARLES M. HASKELL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Haskell v. CommissionerDocket No. 6213.United States Board of Tax Appeals7 B.T.A. 697; 1927 BTA LEXIS 3118; July 22, 1927, Promulgated *3118 1. Claim for deduction for obsolescence of mill property, based on loss of val... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611054/ | JENNIE A. PETERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Peters v. CommissionerDocket Nos. 35101, 46071.United States Board of Tax Appeals19 B.T.A. 901; 1930 BTA LEXIS 2309; May 9, 1930, Promulgated *2309 The traveling and subsistence expenditures here were not incurred in carrying on a trade or b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611055/ | THE TEXAS-EMPIRE PIPE LINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Texas-Empire Pipe Line Co. v. CommissionerDocket No. 78604.United States Board of Tax Appeals42 B.T.A. 368; 1940 BTA LEXIS 1010; July 19, 1940, Promulgated *1010 Petitioner was organized in 1928 by the Texas Corporation and Emp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611056/ | MARVIN DOUGLAS, JR. AND K. ELDER-DOUGLAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDouglas v. Comm'rDocket No. 12600-10SUnited States Tax Court2014 Tax Ct. Summary LEXIS 7; January 15, 2014, FiledPURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OT... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611057/ | Estate of William P. Palmer, Jr., Jean H. Palmer and George H. P. Lacey, Co-Executors, and Jean H. Palmer, Petitioners, v. Commissioner of Internal Revenue, RespondentPalmer v. CommissionerDocket No. 29513United States Tax Court17 T.C. 702; 1951 U.S. Tax Ct. LEXIS 53; October 25, 1951, Promulgated *53 Decision will be ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611058/ | FRED D. AND DORIS J. HAYGOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Haygood v. CommissionerDocket No. 9399-75.United States Tax CourtT.C. Memo 1977-71; 1977 Tax Ct. Memo LEXIS 369; 36 T.C.M. (CCH) 321; T.C.M. (RIA) 770071; March 21, 1977, Filed *369 Petitioner was a surgical resident at Charity H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611059/ | Carl Maier Syndicate, by J. C. Jessen, Sole Trustee v. Commissioner.Carl Maier Syndicate v. CommissionerDocket No. 3159.United States Tax Court1946 Tax Ct. Memo LEXIS 75; 5 T.C.M. (CCH) 821; T.C.M. (RIA) 46226; September 25, 1946*75 Frank T. Horner, Esq., 433 S. Spring St., Los Angeles 13, Calif., for the petitioner. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611061/ | Max G. Carey (Carnarius) v. Commissioner.Max G. Carey v. CommissionerDocket No. 31563.United States Tax Court1952 Tax Ct. Memo LEXIS 85; 11 T.C.M. (CCH) 943; T.C.M. (RIA) 52279; September 19, 1952Max G. Carey (Carnarius), pro se. James R. Harper, Jr., Esq., for the respondent. TIETJENSMemorandum Findings of Fact and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611063/ | Herman A. Kollmar and Emma F. Kollmar, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentKollmar v. CommissionerDocket No. 3056United States Tax Court4 T.C. 727; 1945 U.S. Tax Ct. LEXIS 236; February 5, 1945, Promulgated *236 Decision will be entered under Rule 50. Where petitioner performe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611064/ | Estate of Claude E. Dorsey, Sr., Claude E. Dorsey, Jr., and Gladys Dorsey, Executors, et al., 1 v. Commissioner. Estate of Claude E. Dorsey v. CommissionerDocket Nos. 28771, 28772, 28773, 28774.United States Tax Court1952 Tax Ct. Memo LEXIS 60; 11 T.C.M. (CCH) 1032; T.C.M. (RIA) 52307; October 24, 1952*60 George R. Sh... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611065/ | Haverhill Shoe Novelty Company, Petitioner, v. Commissioner of Internal Revenue, RespondentHaverhill Shoe Novelty Co. v. CommissionerDocket No. 23104United States Tax Court15 T.C. 517; 1950 U.S. Tax Ct. LEXIS 60; October 18, 1950, Promulgated *60 Decision will be entered for the respondent. During petitioner's taxable... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611067/ | General Baking Company, Petitioner v. Commissioner of Internal Revenue, RespondentGeneral Baking Co. v. CommissionerDocket No. 1466-65United States Tax Court48 T.C. 201; 1967 U.S. Tax Ct. LEXIS 103; May 23, 1967, Filed *103 Decision will be entered under Rule 50. Condemnation proceeding against petitioner's land and s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611068/ | NORTON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Norton Co. v. CommissionerDocket No. 35172.United States Board of Tax Appeals19 B.T.A. 1234; 1930 BTA LEXIS 2246; May 28, 1930, Promulgated *2246 Prior to March 3, 1924, the Commissioner made an examination for the purpose of determining the petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611070/ | Petaluma Co-Operative Creamery, a California Co-Operative Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentPetaluma Co-operative Creamery v. CommissionerDocket No. 1259-67United States Tax Court52 T.C. 457; 1969 U.S. Tax Ct. LEXIS 111; June 17, 1969, Filed *111 Decision will be entered for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611072/ | FRANCIS RAYMOND EDWARDS AND HELENE EDWARDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEdwards v. CommissionerDocket No. 9752-90United States Tax CourtT.C. Memo 1992-540; 1992 Tax Ct. Memo LEXIS 567; 64 T.C.M. (CCH) 728; September 15, 1992, Filed *567 Decision will be entered under Rule 155. For Franc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611074/ | DELBERT C. SOWERBY and FLORENCE SOWERBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSowerby v. CommissionerDocket No. 17170-81.United States Tax CourtT.C. Memo 1984-21; 1984 Tax Ct. Memo LEXIS 648; 47 T.C.M. (CCH) 897; T.C.M. (RIA) 84021; January 11, 1984. Brian J. Van Voris, for the petitioners. Rebe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611077/ | Herbert Weiss and Estate of Roberta Weiss, Deceased, Herbert Weiss, Personal Representative, Petitioners v. Commissioner of Internal Revenue, RespondentWeiss v. CommissionerDocket No. 25537-86United States Tax Court88 T.C. 1036; 1987 U.S. Tax Ct. LEXIS 57; 88 T.C. No. 57; April 23, 1987. April 23, 1987, Filed *57 The... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611078/ | Gilmore C. Gulbranson and Dorothy L. Gulbranson v. Commissioner.Gulbranson v. CommissionerDocket No. 4504-62.United States Tax CourtT.C. Memo 1964-313; 1964 Tax Ct. Memo LEXIS 25; 23 T.C.M. (CCH) 1915; T.C.M. (RIA) 64313; December 2, 1964*25 Held, that expenses incurred by the principal petitioner in attending night l... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611080/ | The Nicholas Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentNicholas Co. v. CommissionerDocket No. 83726United States Tax Court38 T.C. 348; 1962 U.S. Tax Ct. LEXIS 124; June 18, 1962, Filed *124 Decision will be entered for the respondent. 1. Amounts treated by petitioner as "salary" to its ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611082/ | Jerome J. Roubik and Joan M. Roubik, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentRoubik v. CommissionerDocket Nos. 3095-68, 3105-68, 3106-68, 3107-68United States Tax Court53 T.C. 365; 1969 U.S. Tax Ct. LEXIS 13; December 3, 1969, Filed *13 Decisions will be entered under Rule 50. In 1961 the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611083/ | GARDEN CITY FEEDER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Garden City Feeder Co. v. CommissionerDocket No. 24423.United States Board of Tax Appeals27 B.T.A. 1132; 1933 BTA LEXIS 1241; April 10, 1933, Promulgated *1241 1. Since this Board is given by statute authority to prescribe the rul... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611084/ | Mae F. Meurer, Petitioner, v. Commissioner of Internal Revenue, RespondentMeurer v. CommissionerDocket No. 26714United States Tax Court18 T.C. 530; 1952 U.S. Tax Ct. LEXIS 165; June 17, 1952, Promulgated *165 Decision will entered under Rule 50. 1. Petitioner purchased real property which was used as a family residenc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611086/ | CLIFFORD A. AND DOROTHY M. NELSON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentNelson v. CommissionerDocket No. 10510-82.United States Tax CourtT.C. Memo 1985-81; 1985 Tax Ct. Memo LEXIS 549; 49 T.C.M. (CCH) 799; T.C.M. (RIA) 85081; February 25, 1985. Clifford A. Nelson and Dorothy M. Nelson, pro se. C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611087/ | McCULLOCH CORPORATION, SUCCESSOR IN INTEREST TO McCULLOCH CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCulloch Corp. v. CommissionerDocket No. 9166-77.United States Tax CourtT.C. Memo 1984-422; 1984 Tax Ct. Memo LEXIS 255; 48 T.C.M. (CCH) 802; T.C.M. (RIA) 84422; August 7, 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611088/ | Berland's Inc. of South Bend, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentBerland's, Inc. of South Bend v. CommissionerDocket Nos. 23977, 23978, 23979, 23980, 23981, 23982, 23983, 23984, 23985, 23986, 23987, 23988, 23989, 23990, 23994, 23995, 23996, 23997, 23998, 23999United States Tax Court16 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611089/ | DELAWARE VALLEY ANESTHESIA ASSOCIATES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDelaware Valley Anesthesia Associates v. CommissionerDocket No. 13281-79R.United States Tax CourtT.C. Memo 1982-89; 1982 Tax Ct. Memo LEXIS 656; 43 T.C.M. (CCH) 605; T.C.M. (RIA) 82089; 3 Employee Benefits Cas. (BNA) 1051; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611091/ | DONALD J. PROHASKA AND SALLY A. PROHASKA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentProhaska v. CommissionerDocket No. 20540-88United States Tax CourtT.C. Memo 1991-305; 1991 Tax Ct. Memo LEXIS 357; 62 T.C.M. (CCH) 75; T.C.M. (RIA) 91305; July 8, 1991, Filed *357 Decision will be entered for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611092/ | Max Bernstein and Esther Bernstein v. Commissioner.Bernstein v. CommissionerDocket No. 74938.United States Tax CourtT.C. Memo 1960-287; 1960 Tax Ct. Memo LEXIS 10; 19 T.C.M. (CCH) 1569; T.C.M. (RIA) 60287; December 30, 1960*10 Amount paid by corporation of which petitioner was sole stockholder in settlement of notes o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611093/ | JOSEPH FROST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Frost v. CommissionerDocket No. 73712.United States Board of Tax Appeals37 B.T.A. 190; 1938 BTA LEXIS 1077; January 25, 1938, Promulgated *1077 ,1. The Commissioner did not err in computing income in accordance with the second paragraph of arti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611094/ | JOSEPH SPATOLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.SPATOLS v. COMMISSIONERDocket No. 100815.United States Board of Tax Appeals43 B.T.A. 1110; 1941 BTA LEXIS 1408; March 25, 1941, Promulgated *1408 The petitioner is a member of a partnership which filed its income tax returns on a calendar year... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611100/ | Trust for Amy DuPuy McHenry, Emily W. Reed, Successor Trustee v. Commissioner.Trust for Amy DuPuy McHenry v. CommissionerDocket No. 10845.United States Tax Court1947 Tax Ct. Memo LEXIS 95; 6 T.C.M. (CCH) 1027; T.C.M. (RIA) 47249; August 29, 1947Paul G. Rodewald, Esq., 1025 Union Tr. Bldg., Pittsburgh, Pa., and Donald L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611101/ | FRITZ S. and NOREEN P. SINGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSinger v. CommissionerDocket No. 6358-76.United States Tax CourtT.C. Memo 1979-383; 1979 Tax Ct. Memo LEXIS 138; 39 T.C.M. (CCH) 181; T.C.M. (RIA) 79383; September 19, 1979, Filed Phillip K. Fife, for the petitioners. Karl D. Zuf... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611102/ | Joe W. Scales and Corinne Scales, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentScales v. CommissionerDocket Nos. 23672, 34297United States Tax Court18 T.C. 1263; 1952 U.S. Tax Ct. LEXIS 86; September 30, 1952, Promulgated *86 Decisions will be entered under Rule 50. 1. Petitioner trans... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611103/ | Pedro Sanchez, Petitioner, v. Commissioner of Internal Revenue, RespondentSanchez v. Comm'rDocket No. 6581United States Tax Court6 T.C. 1141; 1946 U.S. Tax Ct. LEXIS 180; 69 U.S.P.Q. (BNA) 449; May 24, 1946, Promulgated *180 Decision will be entered under Rule 50. 1. Petitioner, a nonresident alien individual, invente... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611051/ | MICHAEL SATTELMAIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSattelmaier v. CommissionerDocket No. 25860-92United States Tax CourtT.C. Memo 1994-369; 1994 Tax Ct. Memo LEXIS 375; 68 T.C.M. 320; August 2, 1994, Filed 1994 Tax Ct. Memo LEXIS 375">*375 Decision will be entered under Rule 155. For petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611045/ | SKLAR, GREENSTEIN & SCHEER, P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSklar, Greenstein & Scheer, P.C. v. CommissionerNo. 11386-97United States Tax Court113 T.C. 135; 1999 U.S. Tax Ct. LEXIS 36; 113 T.C. No. 9; 23 Employee Benefits Cas. (BNA) 2659; August 13, 1999, Filed 1999 U.S. Tax Ct. LEXIS 36... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611046/ | Appeal of ATKINS LUMBER CO., INC.Atkins Lumber Co. v. CommissionerDocket No. 253.United States Board of Tax Appeals1 B.T.A. 317; 1925 BTA LEXIS 2973; January 13, 1925, decided Submitted December 4, 1924. 1925 BTA LEXIS 2973">*2973 In the absence of any evidence whatever respecting the capital cost of natural resource... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611047/ | JAMES F. BREWSTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrewster v. CommissionerDocket No. 22592-91United States Tax CourtT.C. Memo 1993-382; 1993 Tax Ct. Memo LEXIS 387; 66 T.C.M. 482; August 24, 1993, Filed 1993 Tax Ct. Memo LEXIS 387">*387 James F. Brewster, pro se. For respondent: David Mungo.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611049/ | WALTER RAYMOND JONES, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJones v. CommissionerDocket No. 5110-92United States Tax CourtT.C. Memo 1993-358; 1993 Tax Ct. Memo LEXIS 369; 66 T.C.M. 368; August 16, 1993, Filed 1993 Tax Ct. Memo LEXIS 369">*369 Decision will be entered for respondent. Walter Ra... | 01-04-2023 | 11-20-2020 |
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