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https://www.courtlistener.com/api/rest/v3/opinions/4472323/ | OPINION Hamblen, Chief Judge: Respondent determined that petitioner, The Nationalist Movement (sometimes abbreviated as tnm), does not qualify for exemption from Federal income taxation under section 501(c)(3).1 Petitioner has challenged respondent’s determination by invoking the jurisdiction of this Court for a declar... | 01-04-2023 | 01-13-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4472324/ | Beghe, Judge: Respondent determined the following deficiencies in and additions to petitioner’s Federal income tax: Additions to tax Year Deficiency Sec. 6651(a) Sec. 6653(a) Sec. 6654(a) 1985 $17,085 $2,375 1$854 4^ co 1986 23,748 4,353 Oi 1987 22,830 2,145 11,142 to All section references are to the Internal Revenue ... | 01-04-2023 | 01-13-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611153/ | Robert L. Griffin and Tommie Mae Griffin v. Commissioner.Griffin v. CommissionerDocket No. 4482-62.United States Tax CourtT.C. Memo 1965-91; 1965 Tax Ct. Memo LEXIS 237; 24 T.C.M. (CCH) 467; T.C.M. (RIA) 65091; April 9, 1965Raymond E. Ford, 121 N. 4th St., Ft. Pierce, Fla., for the petitioners. James D. Ritter, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611105/ | Coastal Stevedoring Corporation v. Commissioner.Coastal Stevedoring Corp. v. CommissionerDocket No. 638.United States Tax Court1944 Tax Ct. Memo LEXIS 256; 3 T.C.M. (CCH) 453; T.C.M. (RIA) 44158; May 12, 1944*256 C. F. Rothenburg, Esq., 1000 Shoreham Bldg., Washington, D.C., and Walter A. Edwards, Jr., C.P.A., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611106/ | BESSIE M. BALLINGER, EXECUTRIX OF THE ESTATE OF WALTER F. BALLINGER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ballinger v. CommissionerDocket No. 32177.United States Board of Tax Appeals23 B.T.A. 1312; 1931 BTA LEXIS 1729; August 26, 1931, Promulgated *1729 1. Prior to 1918 decedent took ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611108/ | Estate of Henry P. Lammerts, Deceased, Henry P. Lammerts, Jr. and Hildred K. Lammerts, Executors, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Lammerts v. CommissionerDocket Nos. 6819-65, 732-66, 733-66, 734-66United States Tax Court54 T.C. 420; 1970 U.S. Tax Ct. LEXIS 194; March 10, 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611111/ | Robert D. Stecker and Dora Stecker, Petitioner, v. Commissioner of Internal Revenue, Respondent. Robert D. Stecker, Petitioner, v. Commissioner of Internal Revenue, Respondent. Dora Stecker, Petitioner, v. Commissioner of Internal Revenue, RespondentStecker v. CommissionerDocket Nos. 62534, 64724, 64726United States ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611112/ | Richard V. Hyland v. Commissioner.Hyland v. CommissionerDocket No. 12543.United States Tax Court1948 Tax Ct. Memo LEXIS 209; 7 T.C.M. (CCH) 236; T.C.M. (RIA) 48060; April 21, 1948*209 On December 23, 1942, the board of directors of an engineering corporation adopted a resolution allowing petitioner, its president and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611113/ | EUGENE W. SMALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Small v. CommissionerDocket No. 49551.United States Board of Tax Appeals27 B.T.A. 1219; 1933 BTA LEXIS 1215; April 26, 1933, Promulgated *1215 Petitioner, a married man who filed a separate income tax return for the year 1927, is not entitled... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611115/ | SANITARY COMPANY OF AMERICA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sanitary Co. of America v. CommissionerDocket No. 10671.United States Board of Tax Appeals10 B.T.A. 944; 1928 BTA LEXIS 3990; February 23, 1928, Promulgated *3990 1. Russel Wheel & Foundry Co.,3 B.T.A. 1168">3 B.T.A. 1168, follow... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611116/ | Trust Under Agreement Dated December 30, 1921, by John E. Andrus, Deceased (Trust No. 1), Central Hanover Bank and Trust Company, Hamlin F. Andrus and William H. Taylor, Trustees, Petitioners, v. Commissioner of Internal Revenue, RespondentAndrus Trust v. CommissionerDocket No. 7105United States Tax Court7 T.C. 573; 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611117/ | American Bantam Car Company, Petitioner, v. Commissioner of Internal Revenue, RespondentAmerican Bantam Car Co. v. CommissionerDocket No. 11531United States Tax Court11 T.C. 397; 1948 U.S. Tax Ct. LEXIS 81; September 27, 1948, Promulgated *81 Decision will be entered under Rule 50. On June 2, 1936, petitioner was inco... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611119/ | L. R. GUSTAFSON AND ANNA M. GUSTAFSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGustafson v. CommissionerDocket No. 21208-86.United States Tax CourtT.C. Memo 1988-82; 1988 Tax Ct. Memo LEXIS 112; 55 T.C.M. (CCH) 250; T.C.M. (RIA) 88082; February 29, 1988. Genell F. Forsberg, for the respondent. DINA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611120/ | Laird Wilcox and Maud Wilcox (husband and wife) v. Commissioner.Wilcox v. CommissionerDocket No. 3743.United States Tax Court1944 Tax Ct. Memo LEXIS 133; 3 T.C.M. (CCH) 881; T.C.M. (RIA) 44281; August 21, 1944*133 Edward F. Lunsford, Esq., and Bertram M. Goldwater, Esq., for the petitioners. T. M. Mather, Esq., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611122/ | Israel Strauss and Hilda Strauss v. Commissioner.Strauss v. CommissionerDocket No. 10396.United States Tax Court1947 Tax Ct. Memo LEXIS 345; 6 T.C.M. (CCH) 830; T.C.M. (RIA) 47202; 1947*345 Harry L. Brown, Esq., Room 1518, 125 Park Ave., New York, N. Y., for the petitioners. William F. Evans, Esq., for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611124/ | Estate of F. Russell Campbell, Deceased, Mary Baird Campbell, Executrix, and Mary Baird Campbell v. Commissioner. Tennessee Valley Associates, Inc. v. Commissioner.Estate of Campbell v. CommissionerDocket Nos. 94599, 94600.United States Tax CourtT.C. Memo 1964-83; 1964 Tax Ct. Memo LEXIS 248; 23 T.C.M. (CCH) 508; T.C.M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611126/ | LUCIEN B. BURNHAM, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Burnham v. CommissionerDocket Nos. 8019-78, 8020-78, 9551-79, 11704-80, 13728-81.United States Tax CourtT.C. Memo 1984-344; 1984 Tax Ct. Memo LEXIS 324; 48 T.C.M. (CCH) 456; T.C.M. (RIA) 84344; July 10, 1984. *324 Held:(1) H and W... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611129/ | Rose D. Seraydar, Petitioner v. Commissioner of Internal Revenue, RespondentSeraydar v. CommissionerDocket No. 2023-66United States Tax Court50 T.C. 756; 1968 U.S. Tax Ct. LEXIS 81; August 20, 1968, Filed *81 Decision will be entered under Rule 50. Petitioner and her husband lived together with their three children du... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611130/ | Evelyn N. Moore, Petitioner, v. Commissioner of Internal Revenue, RespondentMoore v. CommissionerDocket No. 102496United States Tax Court1 T.C. 14; 1942 U.S. Tax Ct. LEXIS 45; November 12, 1942, Promulgated *45 Decision will be entered for the respondent. Gift Tax -- Donee Liability -- Statute of Limitations. -- Since... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611131/ | BONNIE A. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *Miller v. CommissionerDocket No. 21113-87United States Tax CourtT.C. Memo 1993-49; 1993 Tax Ct. Memo LEXIS 52; 65 T.C.M. (CCH) 1884; February 9, 1993, Filed *52 Decision will be entered under Rule 155. For petitioner: S. Ronald Ellison. For... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611132/ | JOSEPH F. ACETO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAceto v. CommissionerDocket No. 3968-88United States Tax CourtT.C. Memo 1990-486; 1990 Tax Ct. Memo LEXIS 534; 60 T.C.M. (CCH) 717; T.C.M. (RIA) 90486; September 11, 1990, Filed *534 Decision will be entered under Rule 155. Joseph F. Aceto, pro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611134/ | Alexander Grosshandler, as Transferee of Beaumart, Incorporated, et al. 1a v. Commissioner, Respondent. Grosshandler v. CommissionerDocket Nos. 16344, 16366, 16368, 16369, 16372.United States Tax CourtT.C. Memo 1954-13; 1954 Tax Ct. Memo LEXIS 232; 13 T.C.M. (CCH) 383; T.C.M. (RIA) 54119; April 20, 1954. Filed Max Berk... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611135/ | NANCY L. TRENERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTrenerry v. CommissionerDocket No. 5570-91United States Tax CourtT.C. Memo 1994-500; 1994 Tax Ct. Memo LEXIS 508; 68 T.C.M. (CCH) 897; October 11, 1994, Filed *508 Decision will be entered under Rule 155. In 1973, a partnership (A-I) was for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611136/ | 57 Herkimer Street Corporation v. Commissioner. Bessie Brouse Nelson v. Commissioner.57 Herkimer St. Corp. v. CommissionerDocket Nos. 64531, 64532.United States Tax CourtT.C. Memo 1961-223; 1961 Tax Ct. Memo LEXIS 126; 20 T.C.M. (CCH) 1100; T.C.M. (RIA) 61223; August 9, 1961Paul Arnold, Esq., and Richard Z. Steinhaus, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653732/ | In the
United States Court of Appeals
For the Seventh Circuit
____________________
No. 20-1374
ANNE MARNOCHA,
Plaintiff-Appellant,
v.
ST. VINCENT HOSPITAL AND HEALTH CARE CENTER, INC.
and ST. VINCE... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653733/ | FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
ARIIX, LLC, No. 19-55343
Plaintiff-Appellant,
D.C. No.
v. 3:17-cv-00320-
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653734/ | FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
AMERICA UNITES FOR KIDS; PUBLIC No. 16-56390
EMPLOYEES FOR ENVIRONMENTAL
RESPONSIBILITY, D.C. No.
Plaintiffs-Appellants, 2:15-cv-02124-
PA-AJW
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4611150/ | C. R. DASHIELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dashiell v. CommissionerDocket No. 75056.United States Board of Tax Appeals36 B.T.A. 313; 1937 BTA LEXIS 740; July 13, 1937, Promulgated 1937 BTA LEXIS 740">*740 Cash sale on Exchange in 1931 establishes loss in that year even though borrowed ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611151/ | ARTHUR MAYHEW AND ESTATE OF DOROTHY MAYHEW, DECEASED, ARTHUR MAYHEW, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMayhew v. CommissionerDocket No. 10342-92United States Tax CourtT.C. Memo 1994-310; 1994 Tax Ct. Memo LEXIS 313; 68 T.C.M. 25; July 6, 1994, Filed 1994 Tax Ct. Memo LEXIS 313">*313 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611152/ | Forcum-James Company, Petitioner, v. Commissioner of Internal Revenue, RespondentForcum-James Co. v. CommissionerDocket No. 1048United States Tax Court7 T.C. 1195; 1946 U.S. Tax Ct. LEXIS 23; November 29, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 23">*23 Decision will be entered under Rule 50. 1. In September 1940 pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611138/ | Anne P. Humphrey v. Commissioner. Laura Brown Waggoner, Formerly Laura Humphrey v. Commissioner. Albert Patterson Humphrey Deceased v. Commissioner. Irene Humphrey v. Commissioner. Layton Humphrey v. Commissioner. Joe A. Humphrey v. Commissioner.Humphrey v. CommissionerDocket Nos. 4639, 4640, 4641, 4642, 4643, 4644.Uni... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611140/ | ARTHUR E. BRAUN, SURVIVING TRUSTEE UNDER THE LAST WILL AND TESTAMENT OF T. H. GIVEN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Braun v. CommissionerDocket No. 54556.United States Board of Tax Appeals29 B.T.A. 1161; 1934 BTA LEXIS 1409; February 23, 1934, Promulgated 1934 BTA LEXIS 1409">*140... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611141/ | Leora L. Douglas, Petitioner v. Commissioner of Internal Revenue, RespondentDouglas v. CommissionerDocket No. 14009-84United States Tax Court86 T.C. 758; 1986 U.S. Tax Ct. LEXIS 119; 86 T.C. No. 47; April 21, 1986, Filed 1986 U.S. Tax Ct. LEXIS 119">*119 Decision will be entered under Rule 155. Petitioner filed a join... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611144/ | ALBERT F. HARRIS AND PHYLLIS K. HARRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarris v. CommissionerDocket No. 26788-84.United States Tax CourtT.C. Memo 1988-195; 1988 Tax Ct. Memo LEXIS 218; 55 T.C.M. 769; T.C.M. (RIA) 88195; May 3, 1988; As amended May 3, 1988 E. Norman Graham, for the petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611145/ | Peter S. Elek, Petitioner, v. Commissioner of Internal Revenue, RespondentElek v. CommissionerDocket No. 65092United States Tax Court30 T.C. 731; 1958 U.S. Tax Ct. LEXIS 148; June 26, 1958, Filed 1958 U.S. Tax Ct. LEXIS 148">*148 Decision will be entered under Rule 50. The petitioner, a Hungarian, was employed as an e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611146/ | Harry Heyn, Petitioner, v. Commissioner of Internal Revenue, RespondentHeyn v. CommissionerDocket No. 5998-64United States Tax Court46 T.C. 302; 1966 U.S. Tax Ct. LEXIS 93; June 9, 1966, Filed 1966 U.S. Tax Ct. LEXIS 93">*93 Decision will be entered under Rule 50. Held, an earthslide occurring during the course of exc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611147/ | K. P. CARR and VIRGINIA B. CARR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarr v. CommissionerDocket No. 3966-77.United States Tax CourtT.C. Memo 1979-400; 1979 Tax Ct. Memo LEXIS 120; 39 T.C.M. 253; T.C.M. (RIA) 79400; September 25, 1979, Filed Kenneth P. Carr, pro se. Eddie L. Gibson, for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611149/ | JOHN D. DADY AND CAROLE DADY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDady v. CommissionerDocket No. 13914-79.United States Tax CourtT.C. Memo 1981-440; 1981 Tax Ct. Memo LEXIS 303; 42 T.C.M. 781; T.C.M. (RIA) 81440; August 19, 1981. 1981 Tax Ct. Memo LEXIS 303">*303 Petitioner John Dady was a tugb... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611155/ | APPEAL OF LYNCH CONSTRUCTION CO.Lynch Constr. Co. v. CommissionerDocket No. 3375.United States Board of Tax Appeals3 B.T.A. 313; 1926 BTA LEXIS 2700; January 14, 1926, Decided Submitted October 15, 1925. *2700 A corporation taxpayer making its returns upon a calendar year basis and engaged in business during a part o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4335319/ | MICHAEL P. AND PAMELA J. HOPKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHopkins v. Comm'rNo. 7551-03 United States Tax CourtT.C. Memo 2005-49; 2005 Tax Ct. Memo LEXIS 50; 89 T.C.M. (CCH) 844; March 17, 2005, Filed Commissioner's decisions, to disallow deductions and to assess accuracy-related penal... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4562666/ | STATE OF WEST VIRGINIA
SUPREME COURT OF APPEALS
In re H.H. FILED
September 3, 2020
No. 20-0061 (Tyler County 19-JA-11) ... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611156/ | Frank W. Babcock, Petitioner, v. Commissioner of Internal Revenue, RespondentBabcock v. CommissionerDocket No. 55993United States Tax Court28 T.C. 781; 1957 U.S. Tax Ct. LEXIS 139; June 28, 1957, Filed *139 Decision will be entered under Rule 50. 1. Sec. 112 (f), I. R. C. 1939 -- Involuntary Conversion. -- The proper... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611157/ | Estate of Willard E. Robertson, Deceased, Tom Stockland, Successor-Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Robertson v. CommissionerDocket No. 39144-87United States Tax Court98 T.C. 678; 1992 U.S. Tax Ct. LEXIS 51; 98 T.C. No. 47; June 29, 1992, Filed *51 An order will be issued gr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653739/ | SUPERIOR COURT
OF THE
STATE OF DELAWARE
RICHARD F. STOKES SUSSEX COUNTY COURTHOUSE
RESIDENT JUDGE 1 THE ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4611158/ | Alvin T. Perkins and Stella A. Perkins, Petitioners, v. Commissioner of Internal Revenue, RespondentPerkins v. CommissionerDocket No. 77474United States Tax Court34 T.C. 117; 1960 U.S. Tax Ct. LEXIS 164; April 29, 1960, Filed *164 Decision will be entered for the respondent. Taxpayer received a pension paid to him by ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611159/ | Frederick M. Tobin Trust, John J. Krez, Trustee v. Commissioner.Tobin Trust v. CommissionerDocket No. 27148.United States Tax Court1951 Tax Ct. Memo LEXIS 3; 10 T.C.M. (CCH) 1251; T.C.M. (RIA) 51372; December 29, 1951Sandow Holman, Esq., for the petitioner. Ellyne E. Strickland, Esq., for the respondent. OPPERMemorand... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611160/ | ROBERT GAYLORD, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gaylord v. CommissionerDocket No. 96953.United States Board of Tax Appeals41 B.T.A. 1119; 1940 BTA LEXIS 1098; May 14, 1940, Promulgated *1098 Petitioner and a number of other corporations, banks, and individuals engaged in busin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4472347/ | Laro, Judge: This case is before the Court pursuant to a petition filed by the Estate of Lucille P. Shelfer, Deceased (petitioner), the Quincy State Bank, personal representative for a redetermination of respondent’s determination of a $1,321,638.30 deficiency in Federal estate tax. Pursuant to Rule 122(a),1 the partie... | 01-04-2023 | 01-13-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611161/ | Estate of Harry Barney, Deceased, Henrietta J. Warren, Administratrix v. Commissioner.Estate of Harry Barney v. CommissionerDocket No. 8958.United States Tax Court1947 Tax Ct. Memo LEXIS 149; 6 T.C.M. (CCH) 818; T.C.M. (RIA) 47190; July 8, 1947*149 Joseph R. Doherty, Esq., 1607 Oliver Bldg., Pittsburgh, Pa., for the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611162/ | Paul E. Kempter and Edna L. Kempter v. Commissioner.Kempter v. CommissionerDocket No. 90506.United States Tax CourtT.C. Memo 1963-68; 1963 Tax Ct. Memo LEXIS 277; 22 T.C.M. (CCH) 274; T.C.M. (RIA) 63068; 18 Oil & Gas Rep. 243; March 7, 1963Paul E. Kempter and Edna L. Kempter, P.O. Box 42, Bellevue, Ia., pro se. Nelson... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611163/ | Nissho Iwai American Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentNissho Iwai Am. Corp. v. CommissionerDocket No. 4598-85United States Tax Court89 T.C. 765; 1987 U.S. Tax Ct. LEXIS 142; 89 T.C. No. 53; October 8, 1987; As amended October 21, 1987 October 8, 1987, Filed *142 Decision will be en... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611166/ | Charles Mednikow v. Commissioner. Charles Mednikow and Georgia Mednikow v. Commissioner.Mednikow v. CommissionerDocket Nos. 34757, 36261, 36262.United States Tax Court1953 Tax Ct. Memo LEXIS 135; 12 T.C.M. (CCH) 973; T.C.M. (RIA) 53301; August 28, 1953*135 Julian S. Bensinger, Esq., 81 Madison Building, Memphis, Tenn.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611169/ | Royal Oak Apartments, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentRoyal Oak Apartments, Inc. v. CommissionerDocket No. 3282-62United States Tax Court43 T.C. 243; 1964 U.S. Tax Ct. LEXIS 11; November 30, 1964, Filed November 30, 1964, Filed *11 Decision will be entered for the petitioner. Petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611170/ | Landy Towel & Linen Service, Inc. of Reading, Pa., et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentLandy Towel & Linen Service, Inc. v. CommissionerDocket Nos. 86288-86292United States Tax Court38 T.C. 296; 1962 U.S. Tax Ct. LEXIS 132; May 18, 1962, Filed *132 Decisions will be entered under Rule ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611171/ | DUPLEX ENVELOPE CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Duplex Envelope Co. v. CommissionerDocket No. 31207.United States Board of Tax Appeals21 B.T.A. 692; 1930 BTA LEXIS 1809; December 15, 1930, Promulgated *1809 Frank J. Albus, Esq., for the petitioner. Harold Allen, Esq., for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611173/ | EDMOND STRYJEWSKI and JEAN STRYJEWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStryjewski v. CommissionerDocket No. 3834-73.United States Tax CourtT.C. Memo 1975-174; 1975 Tax Ct. Memo LEXIS 196; 34 T.C.M. (CCH) 763; T.C.M. (RIA) 750174; June 2, 1975, Filed Ronald F. Kidd, for the petitioners. Gerald... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653735/ | UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLUMBIA
GORDON M. PRICE,
Plaintiff,
v. Civil Action No. 19-3672 (CKK)
WILLIAM P. BARR, U.S. Attorney
General, et al.,
Defendant.
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653737/ | Sn the Gited States Court of Federal Clanns
OFFICE OF SPECIAL MASTERS
No. 18-890V
Filed: December 28, 2020
UNPUBLISHED
DANIEL E. BRAGG,
Petitioner, , ; ;
V. Joint Stipulation on Damages;
Influenza (Flu) Vaccine; Shoulder
SECRETARY OF HEALTH AND Injury Related to Vaccine
HUMAN SERVICES Administration (SIRVA)
R... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653738/ | IN THE COURT OF CHANCERY OF THE STATE OF DELAWARE
CURRAX PHARMACEUTICALS LLC, )
)
Plaintiff, )
)
v. ) C.A. No. 2020-0122-MTZ
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653740/ | IN THE SUPERIOR COURT OF THE STATE OF DELAWARE
JANE DOE (a fictitious name),
Plaintiff,
7 C.A. No. $20C-05-025 RFS
MASSAGE ENVY FRANCHISING,
LLC
and
DDW ENTERPRISES, LLC
and
SAVAD, LLC D/B/A
MASSAGE ENVY CHRISTIANA
and
ALICIA NORRIS
and
HAND AND STONE FRANCHISE
CORPORATION
and
GWS VENTURES, INC.
and
JD WELLNES... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4611174/ | KAREN HARVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarvey v. CommissionerDocket No. 9141-77.United States Tax CourtT.C. Memo 1979-454; 1979 Tax Ct. Memo LEXIS 68; 39 T.C.M. 481; T.C.M. (RIA) 79454; November 19, 1979. William A. Allen, for the petitioner. Eddie L. Gibson, for the respondent. SCOT... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611175/ | Estate of Joseph Nitto, a Minor, Annette Caravetta Nitto, Guardian, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of Frank Nitto, Deceased, Annette Caravetta Nitto, Administratrix, Petitioner, v. Commissioner of Internal Revenue, Respondent. Annette Caravetta Nitto, Petitioner, v. Commissioner o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611176/ | ESTATE OF GERTRUDE H. SAUNDERS, DECEASED, WILLIAM W. SAUNDERS, JR., AND RICHARD B. RIEGELS, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Saunders v. Comm'rDocket No. 10957-09.United States Tax Court136 T.C. 406; 2011 U.S. Tax Ct. LEXIS 21; 136 T.C. No. 18; April 28, 2011, Filed2011 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611177/ | LUHRIG COLLIERIES COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Luhrig Collieries Co. v. CommissionerDocket No. 40048.United States Board of Tax Appeals26 B.T.A. 194; 1932 BTA LEXIS 1352; May 27, 1932, Promulgated 1932 BTA LEXIS 1352">*1352 The consolidated return filed by the petitioner and aff... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611178/ | Estate of Julius Bloch-Sulzberger, Paul Schrag and Dulcie Bloch-Sulzberger, Executors v. Commissioner.Estate of Julius Bloch-Sulzberger v. CommissionerDocket No. 10216.United States Tax Court1947 Tax Ct. Memo LEXIS 38; 6 T.C.M. 1201; T.C.M. (RIA) 47304; November 12, 1947Randolph E. Paul, Esq., and Louis Eisenstein, Esq... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611179/ | Estate of Charles E. Estes, Deceased, Mabel B. Estes and the First National Bank of Montgomery, as Executors of the Estate of Charles E. Estes, Deceased v. Commissioner.Estate of Charles E. Estes v. CommissionerDocket No. 13067.United States Tax Court1949 Tax Ct. Memo LEXIS 255; 8 T.C.M. 174; T.C.M. (RIA) 49041; Februa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611180/ | SI K. AND CHO J. SONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSong v. CommissionerDocket No. 17162-90United States Tax CourtT.C. Memo 1992-315; 1992 Tax Ct. Memo LEXIS 341; 63 T.C.M. 3091; June 4, 1992, Filed 1992 Tax Ct. Memo LEXIS 341">*341 An appropriate order and decision will be entered. Si K... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611181/ | APPEAL OF MADERA YOSEMITE BIG TREE AUTO CO.Madera Yosemite Big Tree Auto Co. v. CommissionerDocket No. 1974.United States Board of Tax Appeals2 B.T.A. 346; 1925 BTA LEXIS 2437; July 14, 1925, Decided Submitted June 1, 1925. 1925 BTA LEXIS 2437">*2437 A mere agreement by the sole minority stockholder owning 35 per cen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611182/ | LLOYD GORDON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGordon v. CommissionerDocket No. 8873-79.United States Tax CourtT.C. Memo 1979-511; 1979 Tax Ct. Memo LEXIS 13; 39 T.C.M. 769; T.C.M. (RIA) 79511; December 26, 1979, Filed Roderick F. Mollison, for the petitioner. Allan E. Lang, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611183/ | JOSE ALANIS AND LIDIA ALANIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlanis v. CommissionerDocket No. 3184-93United States Tax CourtT.C. Memo 1995-263; 1995 Tax Ct. Memo LEXIS 264; 69 T.C.M. 2900; June 14, 1995, Filed 1995 Tax Ct. Memo LEXIS 264">*264 Decision will be entered under Rule 155. Jose ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4472395/ | Swift, J., dissenting: At the risk of oversimplifying what the majority opinion and the parties in this case apparently view as a complicated question of statutory interpretation, I offer the following comments. As I read and understand the relevant statutory scheme, I believe the majority opinion reads or defines the ... | 01-04-2023 | 01-13-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611186/ | Frances Carroll Brown, Petitioner, v. Commissioner of Internal Revenue, RespondentBrown v. CommissionerDocket No. 66013United States Tax Court30 T.C. 831; 1958 U.S. Tax Ct. LEXIS 140; June 30, 1958, Filed 1958 U.S. Tax Ct. LEXIS 140">*140 Decision will be entered under Rule 50. Petitioner transferred $ 175,000 of secu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611188/ | JAMES HERNDON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARTHA PAYNE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Herndon v. CommissionerDocket Nos. 32297, 32298.United States Board of Tax Appeals18 B.T.A. 892; 1930 BTA LEXIS 2575; January 21, 1930, Promulgated 1930 BTA LEXIS 2575">... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611189/ | ETHEL M. WARDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWarda v. CommissionerDocket No. 13617-87.United States Tax CourtT.C. Memo 1988-572; 1988 Tax Ct. Memo LEXIS 596; 56 T.C.M. 874; T.C.M. (RIA) 88572; December 19, 1988. Ethel M. Warda, pro se. Tanya M. Marcum, for the respondent. TANNENWALDMEMORA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611191/ | Joel O'D. Cornish and Marcella G. Cornish, Husband and Wife v. Commissioner.Cornish v. CommissionerDocket No. 53826.United States Tax CourtT.C. Memo 1957-61; 1957 Tax Ct. Memo LEXIS 199; 16 T.C.M. 267; T.C.M. (RIA) 57061; March 29, 19571957 Tax Ct. Memo LEXIS 199">*199 Petitioner, the owner of a one-third interest in ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611192/ | Jonnie Cole v. Commissioner. M. T. Cole v. Commissioner.Cole v. CommissionerDocket Nos. 2892, 2893.United States Tax Court1944 Tax Ct. Memo LEXIS 64; 3 T.C.M. 1142; T.C.M. (RIA) 44355; October 30, 19441944 Tax Ct. Memo LEXIS 64">*64 S. G. Winstead, Esq. and J. P. Jackson, Esq., 1801 Republic Bank Bldg; Dallas, Tex., f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611194/ | Leon Strauss and Theora Strauss, Petitioners, v. Commissioner of Internal Revenue, RespondentStrauss v. CommissionerDocket No. 41549United States Tax Court22 T.C. 140; 1954 U.S. Tax Ct. LEXIS 228; April 27, 1954, Filed April 27, 1954, Filed 1954 U.S. Tax Ct. LEXIS 228">*228 Decision will be entered under Rule 50. In 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611195/ | VERA WHATLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhatley v. CommissionerDocket No. 17177-82.United States Tax CourtT.C. Memo 1984-444; 1984 Tax Ct. Memo LEXIS 229; 48 T.C.M. 912; T.C.M. (RIA) 84444; August 20, 1984. Vera Whatley, pro se. Roslyn D. Grand, for the respondent. HAMBLENMEMORANDUM FI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611196/ | HENRY BRADLEY PLANT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Plant v. CommissionerDocket Nos. 43889, 48984, 52094, 55659, 60923.United States Board of Tax Appeals30 B.T.A. 133; 1934 BTA LEXIS 1367; March 20, 1934, Promulgated 1934 BTA LEXIS 1367">*1367 1. A testamentary trust directed the trustees... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611197/ | JACKSON CASKET & MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jackson Casket & Mfg. Co. v. CommissionerDocket No. 5610.United States Board of Tax Appeals7 B.T.A. 1190; 1927 BTA LEXIS 2985; September 1, 1927, Promulgated 1927 BTA LEXIS 2985">*2985 1. The deduction from gross income of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611198/ | CARLA C. MATTHEWS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMatthews v. CommissionerDocket No. 22211-81United States Tax CourtT.C. Memo 1989-3; 1989 Tax Ct. Memo LEXIS 3; 56 T.C.M. 992; T.C.M. (RIA) 89003; January 4, 1989Richard D. Allen, Jesse L. Burke III, and Johannes R. Krahmer, for the petitioner.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611199/ | Frank Dickstein and Julius Katz v. Commissioner.Dickstein v. CommissionerDocket Nos. 51259, 51272.United States Tax CourtT.C. Memo 1957-99; 1957 Tax Ct. Memo LEXIS 152; 16 T.C.M. 403; T.C.M. (RIA) 57099; June 21, 19571957 Tax Ct. Memo LEXIS 152">*152 1. Fraud. - Respondent failed to submit clear and convincing evidenc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611200/ | SAMMY SANDERS and ROBIN SUE SANDERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSanders v. CommissionerDocket No. 2940-76.United States Tax CourtT.C. Memo 1979-352; 1979 Tax Ct. Memo LEXIS 169; 39 T.C.M. 27; T.C.M. (RIA) 79352; September 5, 1979, Filed 1979 Tax Ct. Memo LEXIS 169">*169 Held: Amount of t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611201/ | MICHAEL AND ELIZABETH BAYBAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaybak v. CommissionerDocket No. 25625-88United States Tax CourtT.C. Memo 1994-554; 1994 Tax Ct. Memo LEXIS 567; 68 T.C.M. 1140; 68 Trade Cas. (CCH) P1140; November 1, 1994, Filed 1994 Tax Ct. Memo LEXIS 567">*567 Decision will be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611203/ | The Trustee Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentTrustee Corp. v. CommissionerDocket No. 91353United States Tax Court42 T.C. 482; 1964 U.S. Tax Ct. LEXIS 96; June 2, 1964, Filed 1964 U.S. Tax Ct. LEXIS 96">*96 Decision will be entered under Rule 50. The petitioner paid its lessee $ 2... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611204/ | INCOME SYNDICATE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Income Syndicate, Inc. v. CommissionerDocket No. 88321.United States Board of Tax Appeals37 B.T.A. 926; 1938 BTA LEXIS 966; May 24, 1938, Promulgated 1938 BTA LEXIS 966">*966 The owner of property, a portion which was appropriated by a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611207/ | Merkra Holding Co., Inc., et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentMerkra Holding Co. v. CommissionerDocket Nos. 52237, 52238, 52239, 52240, 52241United States Tax Court27 T.C. 82; 1956 U.S. Tax Ct. LEXIS 62; October 22, 1956, Filed 1956 U.S. Tax Ct. LEXIS 62">*62 Decisions will be entered ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611208/ | WALTER I. AND PATRICIA A. PHILLIPS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Phillips v. CommissionerDocket Nos. 20452-87, 20453-87, 20459-87, 20460-87, 20461-87, 20520-87, 15261-88United States Tax CourtT.C. Memo 1992-175; 1992 Tax Ct. Memo LEXIS 186; 63 T.C.M. 2517; March 24, 1992, Filed ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611209/ | ROBERT W. HANSEN and JEAN HANSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHansen v. CommissionerDocket No. 9163-72.United States Tax CourtT.C. Memo 1975-343; 1975 Tax Ct. Memo LEXIS 31; 34 T.C.M. 1488; T.C.M. (RIA) 750343; November 17, 1975, Filed 1975 Tax Ct. Memo LEXIS 31">*32 Robert W. Hansen, pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611210/ | Henry B. Dawson, Jr. and Dorothy K. Dawson v. Commissioner.Dawson v. CommissionerDocket 3906-68.United States Tax CourtT.C. Memo 1972-4; 1972 Tax Ct. Memo LEXIS 248; 31 T.C.M. 5; T.C.M. (RIA) 72004; January 10, 1972, Filed Warren L. Finch, 963 Old Shell Rd., Mobile, Ala., for petitioners, G. Clark Crampton, for respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611211/ | Joseph and Evelyn Creel, Petitioners v. Commissioner of Internal Revenue, Respondent; Jonnie Parkinson, Petitioner v. Commissioner of Internal Revenue, RespondentCreel v. CommissionerDocket Nos. 9245-77, 9246-77United States Tax Court72 T.C. 1173; 1979 U.S. Tax Ct. LEXIS 51; September 25, 1979, Filed 1979 U.S. Tax Ct. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611212/ | John K. Johnsen and Frances Johnsen, Petitioners v. Commissioner of Internal Revenue, RespondentJohnsen v. CommissionerDocket No. 12592-80United States Tax Court83 T.C. 103; 1984 U.S. Tax Ct. LEXIS 45; 83 T.C. No. 8; July 24, 1984. July 24, 1984, Filed 1984 U.S. Tax Ct. LEXIS 45">*45 Decision will be entered under Rul... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611213/ | JAMES J. BIGONI AND KATHLEEN M. BIGONI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBigoni v. CommissionerDocket No. 28455-91United States Tax CourtT.C. Memo 1993-257; 1993 Tax Ct. Memo LEXIS 259; 65 T.C.M. 2939; June 10, 1993, Filed 1993 Tax Ct. Memo LEXIS 259">*259 For petitioners: Jon L. Folkestad. F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611214/ | Curtis B. Dall, Petitioner, v. Commissioner of Internal Revenue, RespondentDall v. CommissionerDocket No. 35276United States Tax Court23 T.C. 580; 1954 U.S. Tax Ct. LEXIS 5; December 31, 1954, Filed 1954 U.S. Tax Ct. LEXIS 5">*5 Decision will be entered for the respondent. Petitioner commenced a derivative stockholder... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611215/ | Benjamin H. Minchew v. Commissioner. Benjamin H. and Juanita B. Minchew v. Commissioner.Benjamin H. Minchew v. CommissionerDocket Nos. 35967, 35968.United States Tax Court1953 Tax Ct. Memo LEXIS 100; 12 T.C.M. 1107; T.C.M. (RIA) 53320; September 30, 19531953 Tax Ct. Memo LEXIS 100">*100 During 1947, 1948, and 1949, Be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611217/ | ROSS W. CHRISTIAN AND BARBARA CHRISTIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChristian v. CommissionerDocket No. 25177-92United States Tax CourtT.C. Memo 1995-12; 1995 Tax Ct. Memo LEXIS 12; 69 T.C.M. 1646; January 11, 1995, Filed 1995 Tax Ct. Memo LEXIS 12">*12 Decision will be entered for resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611218/ | Sheldon Tauber, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentTauber v. CommissionerDocket Nos. 46837, 46838, 46839, 46840, 46841, 49343United States Tax Court24 T.C. 179; 1955 U.S. Tax Ct. LEXIS 191; May 9, 1955, Filed 1955 U.S. Tax Ct. LEXIS 191">*191 Decisions will be entered under Rule 501. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611220/ | JOSEPH PETER HIRL AND MARGARET ELLEN HIRL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHirl v. CommissionerDocket No. 3629-85.United States Tax CourtT.C. Memo 1986-289; 1986 Tax Ct. Memo LEXIS 323; 51 T.C.M. 1420; T.C.M. (RIA) 86289; July 14, 1986. Joseph Peter Hirl, pro se. Cynthia J. Mattson, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611221/ | Alan J. Vandermade and Gloria Jean Vandermade, Petitioners, v. Commissioner of Internal Revenue, RespondentVandermade v. CommissionerDocket No. 80000United States Tax Court36 T.C. 607; 1961 U.S. Tax Ct. LEXIS 115; June 30, 1961, Filed 1961 U.S. Tax Ct. LEXIS 115">*115 Decision will be entered for the respondent. Held,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611223/ | Miles Production Company, Petitioner v. Commissioner of Internal Revenue, RespondentMiles Production Co. v. CommissionerDocket No. 16543-88United States Tax Court96 T.C. 595; 1991 U.S. Tax Ct. LEXIS 28; 96 T.C. No. 22; April 2, 1991, Filed 1991 U.S. Tax Ct. LEXIS 28">*28 The Commissioner determined deficiencies in pet... | 01-04-2023 | 11-20-2020 |
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