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https://www.courtlistener.com/api/rest/v3/opinions/4611225/ | Basic Bible Church, Petitioner v. Commissioner of Internal Revenue, RespondentBasic Bible Church v. CommissionerDocket No. 5221-79XUnited States Tax Court74 T.C. 846; 1980 U.S. Tax Ct. LEXIS 94; 74 T.C. No. 62; July 28, 1980, Filed 1980 U.S. Tax Ct. LEXIS 94">*94 Decision will be entered for the respondent. Petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611227/ | APPEAL OF FARMERS' HARDWARE CO.Farmers' Hardware Co. v. CommissionerDocket No. 600.United States Board of Tax Appeals2 B.T.A. 90; 1925 BTA LEXIS 2548; June 18, 1925, Decided Submitted May 6, 1925. 1925 BTA LEXIS 2548">*2548 M. G. Eberlein, Esq., for the taxpayer. Ward Loveless, Esq., for the Commissioner. 2 B.T.A. 9... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611229/ | SMITH PACKING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Smith Packing Co. v. CommissionerDocket No. 101249.United States Board of Tax Appeals42 B.T.A. 1054; 1940 BTA LEXIS 910; October 23, 1940, Promulgated 1940 BTA LEXIS 910">*910 Shortly after the processing tax under the Agricultural Adju... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611230/ | Myron Edwin Cherry v. Commissioner.Cherry v. CommissionerDocket No. 2180-65.United States Tax CourtT.C. Memo 1967-123; 1967 Tax Ct. Memo LEXIS 137; 26 T.C.M. 557; T.C.M. (RIA) 67123; June 2, 19671967 Tax Ct. Memo LEXIS 137">*137 Held, petitioner's experimental activities at home did not constitute a trade or business ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611231/ | LEO SHAHEEN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShaheen v. CommissionerDocket No. 14299-85.United States Tax CourtT.C. Memo 1987-486; 1987 Tax Ct. Memo LEXIS 482; 54 T.C.M. 661; T.C.M. (RIA) 87486; September 28, 1987. Jack Crawley, Jr., for the petitioner. 1987 Tax Ct. Memo LEXIS 482">*483... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611232/ | VERITAS SOFTWARE CORPORATION & SUBSIDIARIES, SYMANTEC CORPORATION (SUCCESSOR IN INTEREST TO VERITAS SOFTWARE CORPORATION & SUBSIDIARIES), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVeritas Software Corp. v. Comm'rNo. 12075-06United States Tax Court133 T.C. 297; 2009 U.S. Tax Ct. LEXIS 34; 133 T.C. No. 14... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611233/ | BARBER SECURITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Barber Sec. Corp. v. CommissionerDocket No. 100844.United States Board of Tax Appeals45 B.T.A. 521; 1941 BTA LEXIS 1112; October 28, 1941, Promulgated 1941 BTA LEXIS 1112">*1112 During 1930 petitioner acquired as a unit an equal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611234/ | Harold T. Bradley and Elizabeth A. Bradley, Petitioners v. Commissioner of Internal Revenue, RespondentBradley v. CommissionerDocket No. 3117-69United States Tax Court57 T.C. 1; 1971 U.S. Tax Ct. LEXIS 46; October 4, 1971, Filed 1971 U.S. Tax Ct. LEXIS 46">*46 Decision will be entered for the respondent. At the petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611235/ | HOMER F. AND DOROTHY L. McMURRAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcMurray v. CommissionerDocket No. 4850-90United States Tax CourtT.C. Memo 1992-27; 1992 Tax Ct. Memo LEXIS 33; 63 T.C.M. 1802; T.C.M. (RIA) 92027; January 13, 1992, Filed 1992 Tax Ct. Memo LEXIS 33">*33 Decision will be entere... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611236/ | Express Publishing Company v. Commissioner.Express Publ. Co. v. CommissionerDocket No. 112226.United States Tax Court1943 Tax Ct. Memo LEXIS 94; 2 T.C.M. 859; T.C.M. (RIA) 43440; September 30, 19431943 Tax Ct. Memo LEXIS 94">*94 Leroy G. Denman, Esq., 215 W. Commerce St., San Antonio, Tex., for the petitioner. Frank B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611237/ | INTERNATIONAL EDUCATIONAL PUBLISHING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.International Educational Publishing Co. v. CommissionerDocket No. 46778.United States Board of Tax Appeals30 B.T.A. 1090; 1934 BTA LEXIS 1218; June 29, 1934, Promulgated 1934 BTA LEXIS 1218">*1218 Evidence held i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562668/ | STATE OF WEST VIRGINIA
SUPREME COURT OF APPEALS
FILED
September 3, 2020
In re D.P., G.P., and S.P. ... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611253/ | EDWIN P. SHATTUCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Shattuck v. CommissionerDocket No. 97268.United States Board of Tax Appeals42 B.T.A. 557; 1940 BTA LEXIS 986; August 15, 1940, Promulgated *986 CAPITAL ASSETS - PERIOD OF HOLDING. - Notes owned by a debtor in the possession of a taxpayer cr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611254/ | Jay H. Floyd and Julia M. Floyd v. Commissioner.Floyd v. CommissionerDocket No. 80107.United States Tax CourtT.C. Memo 1961-56; 1961 Tax Ct. Memo LEXIS 288; 20 T.C.M. (CCH) 303; T.C.M. (RIA) 61056; 13 Oil & Gas Rep. 913; February 28, 1961Parker C. Fielder, Esq., P.O. Box 913, Midland, Tex., for the petitioners. David E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611256/ | ESTATE OF CHARLES C. INGALLS, DECEASED, W. E. CLARK AND STERLING NEWELL, CO-EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LEWIS INGALLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROBERT INGALLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ingalls v. Commis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611258/ | LORI BARR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarr v. CommissionerDocket No. 37681-86United States Tax CourtT.C. Memo 1989-420; 1989 Tax Ct. Memo LEXIS 418; 57 T.C.M. (CCH) 1261; T.C.M. (RIA) 89420; August 14, 1989David A. Shapiro, for the petitioner. Diane L. Berkowitz, for the respondent. GERB... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611259/ | WILLIAM L. BALIS AND MARGARET B. BALIS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentBalis v. CommissionerDocket Nos. 27250-87, 8080-88, 32376-88United States Tax CourtT.C. Memo 1992-34; 1992 Tax Ct. Memo LEXIS 28; 63 T.C.M. (CCH) 1830; T.C.M. (RIA) 92034; January 14, 1992, Filed *28 Decision will be en... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611261/ | E. G. ROBINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Robinson v. CommissionerDocket No. 50302.United States Board of Tax Appeals28 B.T.A. 788; 1933 BTA LEXIS 1071; July 28, 1933, Promulgated *1071 1. In the early part of 1927 the petitioner sold certain shares of stock, which cost him $45,000, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611264/ | JOHN HUBBLE and NANCY HUBBLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHubble v. CommissionerDocket No. 1009-78.United States Tax CourtT.C. Memo 1981-625; 1981 Tax Ct. Memo LEXIS 120; 42 T.C.M. (CCH) 1537; T.C.M. (RIA) 81625; October 26, 1981. *120 Held, petitioners failed to prove that a debt became... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611265/ | Matson Navigation Company, Petitioner v. Commissioner of Internal Revenue, Respondent; Alexander and Baldwin, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentMatson Navigation Co. v. CommissionerDocket Nos. 1625-74, 1626-74United States Tax Court68 T.C. 847; 1977 U.S. Tax Ct. LEXIS 54; September 1, 1977... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611267/ | STANLEY J. WOLFE AND HELEN W. WOLFE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWolfe v. CommissionerDocket No. 15348-80.United States Tax CourtT.C. Memo 1984-446; 1984 Tax Ct. Memo LEXIS 227; 48 T.C.M. (CCH) 919; T.C.M. (RIA) 84446; August 21, 1984. Peter L. Lawrence, for the petitioner. Joseph Long, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611268/ | Gottesman & Company, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentGottesman & Co. v. CommissionerDocket No. 667-79United States Tax Court77 T.C. 1149; 1981 U.S. Tax Ct. LEXIS 23; November 23, 1981, Filed *23 Petitioner is the parent corporation in a group of affiliated corporations which filed conso... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611269/ | BEST STEEL CASTINGS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Best Steel Castings Co. v. CommissionerDocket No. 8326.United States Board of Tax Appeals6 B.T.A. 274; 1927 BTA LEXIS 3569; February 19, 1927, Promulgated *3569 W. W. Spalding, Esq., for the petitioner. Geo. G. Witter, Esq., for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611270/ | Joseph Kendzie and Sophie Kendzie v. Commissioner.Kendzie v. CommissionerDocket No. 3665-64.United States Tax CourtT.C. Memo 1968-174; 1968 Tax Ct. Memo LEXIS 124; 27 T.C.M. (CCH) 845; T.C.M. (RIA) 68174; August 8, 1968. Filed L. Robert Leisner, Rand Bldg., Buffalo, N. Y., for the petitioners. John E. White, for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611272/ | LYMAN-HAWKINS LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lyman-Hawkins Lumber Co. v. CommissionerDocket Nos. 15706, 15707.United States Board of Tax Appeals16 B.T.A. 46; 1929 BTA LEXIS 2654; April 17, 1929, Promulgated *2654 The evidence herein fails to show that the petitioner is entitled... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611273/ | Apollo Steel Company v. Commissioner.Apollo Steel Co. v. CommissionerDocket No. 3436.United States Tax Court1945 Tax Ct. Memo LEXIS 237; 4 T.C.M. (CCH) 387; T.C.M. (RIA) 45128; April 13, 1945Louis Caplan, Esq., 1124 Frick Bldg., Pittsburgh, Pa., for the petitioner. Robert H. Kinderman, Esq., for the respondent. LEECHM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611274/ | Estate of Robert Treat Paine, Deceased, Francis Cummings, Executor v. Commissioner.Estate of Paine v. CommissionerDocket No. 90015.United States Tax CourtT.C. Memo 1963-275; 1963 Tax Ct. Memo LEXIS 69; 22 T.C.M. (CCH) 1383; T.C.M. (RIA) 63275; October 7, 1963*69 During the years 1948 through 1953, the present decedent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611275/ | C. T. McMurtry v. Commissioner. Vera McMurtry v. Commissioner.C. T. McMurtry v. CommissionerDocket Nos. 25973, 25974, 27968, 27969.United States Tax Court1951 Tax Ct. Memo LEXIS 53; 10 T.C.M. (CCH) 1056; T.C.M. (RIA) 51322; October 29, 1951*53 The association of the petitioner-husband and two foster sons in the cattle... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611276/ | JOHN T. SYNNESTVEDT AND MARION DAY SYNNESTVEDT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSynnestvedt v. CommissionerDocket No. 34794-83.United States Tax CourtT.C. Memo 1987-31; 1987 Tax Ct. Memo LEXIS 31; 52 T.C.M. (CCH) 1402; T.C.M. (RIA) 87031; January 14, 1987. *31 Petitioners paid for their son... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611277/ | DEXTER SULPHITE PULP AND PAPER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HOWLAND BAG AND PAPER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dexter Sulphite Pulp & Paper Co. v. CommissionerDocket Nos. 34315, 38431.United States Board of Tax Appeals23 B.T.A. 227; 1931 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611279/ | TEMTE-JOHNSON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Temte-Johnson Co. v. CommissionerDocket No. 12695.United States Board of Tax Appeals10 B.T.A. 287; 1928 BTA LEXIS 4134; January 27, 1928, Promulgated *4134 Invested capital as determined by the respondent approved. H. G. Temte for the peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611280/ | MATTHEW S. HEPLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHepler v. CommissionerDocket No. 10572-87United States Tax CourtT.C. Memo 1990-490; 1990 Tax Ct. Memo LEXIS 542; 60 T.C.M. (CCH) 735; T.C.M. (RIA) 90490; September 12, 1990, Filed *542 Decision will be entered under Rule 155. Sidney A. Soltz,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611281/ | ESTATE OF GEORGE H. FLINN, DECEASED, GEORGE H. FLINN, JR., AND THE COLONIAL TRUST COMPANY, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Flinn v. CommissionerDocket No. 103050.United States Board of Tax Appeals45 B.T.A. 874; 1941 BTA LEXIS 1055; December 4, 1941, Promulgated *1055 Respondent's... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611282/ | APPEAL OF WHEELER B. GAMBEE.Gambee v. CommissionerDocket No. 3972.United States Board of Tax Appeals4 B.T.A. 1234; 1926 BTA LEXIS 2016; September 30, 1926, Decided *2016 Cost of building certain houses ascertained for purpose of determining the gain resulting from the sale thereof. Arthur I. Strang, Esq., for the pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611283/ | Marcia Silk Mills, Inc., et al. * v. Commissioner. Marcia Silk Mills, Inc. v. CommissionerDocket Nos. 28563, 28590-28592, 38823, 38824.United States Tax CourtT.C. Memo 1954-81; 1954 Tax Ct. Memo LEXIS 166; 13 T.C.M. (CCH) 585; T.C.M. (RIA) 54186; June 29, 1954, Filed *166 1. Petitioners understated their sales on thei... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611285/ | SUGARLAND INDUSTRIES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sugarland Indus. v. CommissionerDocket No. 25063.United States Board of Tax Appeals15 B.T.A. 1265; 1929 BTA LEXIS 2693; April 5, 1929, Promulgated *2693 A contribution, made by a corporation to an association, with which to erect and equ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611287/ | Alfred D. Esposito and Mary E. Esposito v. Commissioner.Esposito v. CommissionerDocket No. 1239-70 SC.United States Tax CourtT.C. Memo 1970-300; 1970 Tax Ct. Memo LEXIS 60; 29 T.C.M. (CCH) 1389; T.C.M. (RIA) 70300; October 27, 1970, Filed Alfred Dominick Esposito, pro se, 70 Holiday Blvd., Center Moriches, Long Island,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611288/ | ABRAHAM B. JOHNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. T. WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HENRY WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. HENRY WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. F. A.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611289/ | GEORGE A. BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWARD T. BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JONATHAN BROWN, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown v. CommissionerDocket Nos. 7993, 7994, 8002.United States Board of Tax Appe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611290/ | DONNA HAYES SULLIVAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSullivan v. CommissionerDocket No. 7759-94United States Tax CourtT.C. Memo 1995-240; 1995 Tax Ct. Memo LEXIS 243; 69 T.C.M. (CCH) 2792; June 5, 1995, Filed *243 Decision will be entered for petitioner. For petitioner: Raymond A. Snow. For... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611291/ | VALLEY TRACTOR & EQUIPMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Valley Tractor & Equipment Co. v. CommissionerDocket No. 95878.United States Board of Tax Appeals42 B.T.A. 311; 1940 BTA LEXIS 1025; June 28, 1940, Promulgated *1025 In December 1936 the board of directors of petitioner met and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611292/ | Wilputte Coke Oven Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentWilputte Coke Oven Corp. v. CommissionerDocket No. 10075United States Tax Court10 T.C. 435; 1948 U.S. Tax Ct. LEXIS 246; March 16, 1948, Promulgated *246 Decision will be entered for the respondent. Petitioner's wholly owned sub... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611250/ | VINCENT W. BALUNAS AND HELEN L. BALUNAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBalunas v. CommissionerDocket Nos. 494-72, 4401-72 and 6728-72.United States Tax CourtT.C. Memo 1975-199; 1975 Tax Ct. Memo LEXIS 176; 34 T.C.M. 860; T.C.M. (RIA) 750199; June 23, 1975, Filed Vincent W. Balunas, pro se. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611251/ | APPEAL OF CHAPIN CONSTRUCTION CO.Chapin Constr. Co. v. CommissionerDocket No. 3200.United States Board of Tax Appeals3 B.T.A. 25; 1925 BTA LEXIS 2071; November 12, 1925, Decided Submitted June 16, 1925. 1925 BTA LEXIS 2071">*2071 A corporation engaged in the business of road and street construction contracting, keepi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611252/ | APPEAL OF BRYANT & DETWILER CO.Bryant & Detwiler Co. v. CommissionerDocket No. 3463.United States Board of Tax Appeals3 B.T.A. 15; 1925 BTA LEXIS 2065; November 12, 1925, Decided Submitted September 14, 1925. 1925 BTA LEXIS 2065">*2065 The taxpayer constructed a building and leased it to a corporation engaged in the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611239/ | Nicholas A. Stavroudis, Elizabeth W. Stavroudis, Petitioners, v. Commissioner of Internal Revenue, RespondentStavroudis v. CommissionerDocket No. 56217United States Tax Court27 T.C. 583; 1956 U.S. Tax Ct. LEXIS 9; December 21, 1956, Filed 1956 U.S. Tax Ct. LEXIS 9">*9 Decision will be entered under Rule 50. Petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611240/ | Estate of Murray J. Siegel, Deceased, Frederick Zissu and Norman Lipshie, Executors, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Siegel v. CommissionerDocket No. 1685-76United States Tax Court74 T.C. 613; 1980 U.S. Tax Ct. LEXIS 109; June 30, 1980, Filed 1980 U.S. Tax Ct. LEXIS 109">*109 Decede... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611242/ | MONROE S. CLARK, JR. AND BARBARA A. CLARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClark v. CommissionerDocket No. 3589-90United States Tax CourtT.C. Memo 1994-120; 1994 Tax Ct. Memo LEXIS 121; 67 T.C.M. 2458; March 23, 1994, Filed 1994 Tax Ct. Memo LEXIS 121">*121 Decision will be entered under Rul... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611243/ | Estate of Hunt Henderson, Allard D'Heur, Executor, and Jeanne Crawford Henderson, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentHenderson v. CommissionerDocket No. 111403United States Tax Court4 T.C. 1001; 1945 U.S. Tax Ct. LEXIS 201; March 20, 1945, Promulgated 1945 U.S. Tax Ct. LEXIS 201">*201... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611244/ | Archibald V. Simonson v. Commissioner.Simonson v. CommissionerDocket No. 8148.United States Tax Court1946 Tax Ct. Memo LEXIS 105; 5 T.C.M. 718; T.C.M. (RIA) 46197; August 14, 19461946 Tax Ct. Memo LEXIS 105">*105 Charles J. Costabell, Esq., 61 Broadway, New York, 6, N. Y., for the petitioner. Walt Mandry, Esq., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611245/ | DOUGLAS L. RICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRice v. CommissionerDocket No. 10120-75.United States Tax CourtT.C. Memo 1977-78; 1977 Tax Ct. Memo LEXIS 364; 36 T.C.M. 353; T.C.M. (RIA) 770078; March 23, 1977, Filed 1977 Tax Ct. Memo LEXIS 364">*364 Douglas L. Rice, pro se. Charles W. Jegl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611246/ | Charles E. Moritz, Petitioner v. Commissioner of Internal Revenue, RespondentMoritz v. CommissionerDocket No. 610-70SCUnited States Tax Court55 T.C. 113; 1970 U.S. Tax Ct. LEXIS 48; October 22, 1970, Filed 1970 U.S. Tax Ct. LEXIS 48">*48 Decision will be entered for the respondent. Petitioner, an unmarried, past or pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611247/ | TERESITA D. DU DE VOIRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDu De Voire v. CommissionerDocket No. 9515-76United States Tax CourtT.C. Memo 1978-11; 1978 Tax Ct. Memo LEXIS 509; 37 T.C.M. 40; T.C.M. (RIA) 780011; January 9, 1978, Filed Teresita D. Du De Voire, pro se. Virginia C. Schmid, for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653741/ | 01/22/2021
IN THE SUPREME COURT OF THE STATE OF MONTANA
Case Number: OP 21-0033
OP 21-0033
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4611294/ | Harold W. Holcombe and Jeanne A. Holcombe v. Commissioner.Holcombe v. CommissionerDocket No. 75036.United States Tax CourtT.C. Memo 1961-233; 1961 Tax Ct. Memo LEXIS 115; 20 T.C.M. (CCH) 1148; T.C.M. (RIA) 61233; August 18, 1961*115 Joseph F. Rogers, Esq., for the respondent. OPPERMemorandum Opinion OPPER, Judge: In ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611295/ | Jay C. Morse Trust, The Cleveland Trust Company, Trustee v. Commissioner.Morse Trust v. CommissionerDocket No. 9058.United States Tax Court1947 Tax Ct. Memo LEXIS 141; 6 T.C.M. (CCH) 855; T.C.M. (RIA) 47204; July 14, 1947Charles O. DeWoody, Esq., for the petitioner. L. R. Bloomenthal, Esq., for the respondent. HARLAN ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611299/ | Hutchinson Baseball Enterprises, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentHutchinson Baseball Enterprises, Inc. v. CommissionerDocket No. 13326-78XUnited States Tax Court73 T.C. 144; 1979 U.S. Tax Ct. LEXIS 30; October 24, 1979, Filed *30 Decision will be entered for the petitioner. Petitioner's... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2337928/ | 32 F. Supp. 2d 1348 (1998)
THE SECKINGER-LEE COMPANY, a Georgia Corporation, Plaintiff,
v.
ALLSTATE INSURANCE COMPANY, an Illinois Corporation, and Allstate Indemnity Company, an Illinois Corporation Defendants.
No. CIV.A. 197-CV-978TWT.
United States District Court, N.D. Georgia, Atlanta Division.
October 1, 1998.
*13... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4611300/ | Benedict O. Warren, Jr., Petitioner, v. Commissioner of Internal Revenue, RespondentWarren v. CommissionerDocket No. 91421United States Tax Court40 T.C. 991; 1963 U.S. Tax Ct. LEXIS 50; September 20, 1963, Filed *50 Decision will be entered for the respondent. Petitioner, who is engaged in producing sod, sought to jus... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611301/ | WESTERN CASKET CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Western Casket Co. v. CommissionerDocket No. 2545.United States Board of Tax Appeals12 B.T.A. 792; 1928 BTA LEXIS 3444; June 25, 1928, Promulgated *3444 1. In 1922 the respondent assessed against the petitioner additional income and exces... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611302/ | STAFFORD-LOWDON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stafford-Lowdon Co. v. CommissionerDocket No. 9088.United States Board of Tax Appeals7 B.T.A. 1121; 1927 BTA LEXIS 3016; August 22, 1927, Promulgated *3016 Actual cash value of property paid in for capital stock determined. Charles Kasse... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611303/ | APPEAL OF THE BUSS CO.Buss Co. v. CommissionerDocket No. 2952.United States Board of Tax Appeals2 B.T.A. 266; 1925 BTA LEXIS 2464; July 10, 1925, Decided Submitted May 29, 1925. *2464 Inventory methods used consistently and uniformly for many years that reflect taxpayer's income accurately should not be disturbed by ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611305/ | Norman Baker Smith and Barbara Anne Smith, Petitioners v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 4412-66United States Tax Court51 T.C. 429; 1968 U.S. Tax Ct. LEXIS 12; December 18, 1968, Filed *12 Decision will be entered under Rule 50. 1. Petitioners in late 1959 entered into an a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611306/ | ALBERT G. REED, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentReed v. CommissionerDocket No. 1923-78.United States Tax CourtT.C. Memo 1980-333; 1980 Tax Ct. Memo LEXIS 254; 40 T.C.M. (CCH) 1048; T.C.M. (RIA) 80333; August 25, 1980, Filed Albert G. Reed, III, pro se. Osmun R. Latrobe, for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611307/ | ESTATE OF NATHANIEL SANDLER, Deceased, LILLIAN SANDLER, Administratrix, and LILLIAN SANDLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Sandler v. CommissionerDocket No. 4268-72.United States Tax CourtT.C. Memo 1979-229; 1979 Tax Ct. Memo LEXIS 293; 38 T.C.M. (CCH) 915; T.C.M. (RIA) 79229; Jun... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611308/ | Joseph Supornick v. Commissioner.Supornick v. CommissionerDocket No. 356.United States Tax Court1943 Tax Ct. Memo LEXIS 55; 2 T.C.M. (CCH) 988; T.C.M. (RIA) 43481; November 13, 1943*55 Samuel Lipschultz, Esq., and Sydney W. Goffstein, Esq., for the petitioner. S. U. Hiken, Esq., for the respondent. VAN FOSSAN Memoran... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611309/ | PATRICIA L. ROGERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRogers v. CommissionerDocket No. 13498-79.United States Tax CourtT.C. Memo 1982-578; 1982 Tax Ct. Memo LEXIS 171; 44 T.C.M. (CCH) 1312; T.C.M. (RIA) 82578; September 30, 1982. Richard B. Sherman and Arthur Pelikow, for the petitioner. Juliu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611310/ | H. P. Hood & Sons, Inc. v. Commissioner.H. P. Hood & Sons v. CommissionerDocket No. 111235.United States Tax Court1942 Tax Ct. Memo LEXIS 61; 1 T.C.M. (CCH) 148; T.C.M. (RIA) 42615; December 2, 1942*61 James W. Mudge, Esq., 50 Federal St., Boston, Mass., for the petitioner. Davis Haskin, Esq., for the respondent. VAN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611311/ | Farmers Cooperative Elevator, A Corporation v. Commissioner.Farmers Coop. Elevator v. CommissionerDocket No. 65360.United States Tax CourtT.C. Memo 1959-12; 1959 Tax Ct. Memo LEXIS 234; 18 T.C.M. (CCH) 66; T.C.M. (RIA) 59012; January 29, 1959*234 Determinations made as to the right of petitioner, a non-tax-exempt farm... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611312/ | J. A. Folger and Company, a California corporation v. Commissioner.J. A. Folger & Co. v. CommissionerDocket No. 5014.United States Tax Court1945 Tax Ct. Memo LEXIS 149; 4 T.C.M. (CCH) 710; T.C.M. (RIA) 45243; June 25, 1945*149 Taxpayer corporation, on December 27, 1940, declared a dividend payable in stock of another ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611314/ | THALIA W. MALCOM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Malcom v. CommissionerDocket Nos. 81192, 82651.United States Board of Tax Appeals36 B.T.A. 358; 1937 BTA LEXIS 731; July 20, 1937, Promulgated *731 The petitioner is the sole life income beneficiary of a trust which in 1932 and 1933 received... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611315/ | George Kemp Real Estate Company, Petitioner, v. Commissioner of Internal Revenue, RespondentGeorge Kemp Real Estate Co. v. CommissionerDocket No. 19646United States Tax Court17 T.C. 755; 1951 U.S. Tax Ct. LEXIS 44; November 8, 1951, Promulgated *44 Decision will be entered for the respondent. Relief Claims under Code ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611316/ | MARCELLUS S. DEATS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDeats v. CommissionerDocket No. 41523-84.United States Tax CourtT.C. Memo 1986-220; 1986 Tax Ct. Memo LEXIS 387; 51 T.C.M. (CCH) 1104; T.C.M. (RIA) 86220; June 2, 1986. Marcellus S. Deats, pro se. Albert B. Kerkhove, for the respondent. COU... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611318/ | ELDRED C. LOCKETT AND SHIRLEY T. LOCKETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLockett v. CommissionerDocket No. 1183-93United States Tax CourtT.C. Memo 1994-144; 1994 Tax Ct. Memo LEXIS 145; 67 T.C.M. (CCH) 2595; March 31, 1994, Filed *145 For petitioners: Montie S. Day. For respondent: Thomas G... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611319/ | Robert B. Dresser and Ruth G. Dresser, v. Commissioner.Dresser v. CommissionerDocket No. 50192.United States Tax CourtT.C. Memo 1956-54; 1956 Tax Ct. Memo LEXIS 241; 15 T.C.M. (CCH) 242; T.C.M. (RIA) 56054; March 7, 1956*241 Edward F. Hindle, Esq., 525 Cole Avenue, Providence, R.I., for the petitioners. Paul J. Henry,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611320/ | Cramp Shipbuilding Company, Petitioner, v. Commissioner of Internal Revenue, RespondentCramp Shipbuilding Co. v. CommissionerDocket Nos. 12673, 16347United States Tax Court17 T.C. 516; 1951 U.S. Tax Ct. LEXIS 75; September 28, 1951, Promulgated *75 Decisions will be entered under Rule 50. 1. Government Contracts -- Ye... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611321/ | HOWARD M. WARD AND ROSALIE WARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWard v. CommissionerDocket No. 3426-81.United States Tax CourtT.C. Memo 1983-736; 1983 Tax Ct. Memo LEXIS 46; 47 T.C.M. (CCH) 588; T.C.M. (RIA) 83736; December 12, 1983. Joseph Weigel, for the petitioner. Sheldon Kay, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611324/ | HINSDALE SMITH, JR., AND MARJORIE L. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 3082-78.United States Tax CourtT.C. Memo 1984-361; 1984 Tax Ct. Memo LEXIS 312; 48 T.C.M. (CCH) 517; T.C.M. (RIA) 84361; July 16, 1984. Hinsdale Smith, Jr., pro se. Thomas C. Boscarino... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611325/ | Herbert A. Nieman, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentNieman v. CommissionerDocket Nos. 56675, 56674, 56687United States Tax Court33 T.C. 411; 1959 U.S. Tax Ct. LEXIS 27; November 30, 1959, Filed *27 Decisions will be entered under Rule 50. 1. Held, under the facts, the transaction i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611326/ | BEACH AMUSEMENT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Beach Amusement Corp. v. CommissionerDocket No. 18288.United States Board of Tax Appeals14 B.T.A. 338; 1928 BTA LEXIS 2983; November 19, 1928, Promulgated *2983 Rate of depreciation on mechanical amusement devices, determined. H.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611328/ | CHARLES J. and HARRIET S. HASLAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHaslam v. CommissionerDocket No. 5463-70.United States Tax CourtT.C. Memo 1974-97; 1974 Tax Ct. Memo LEXIS 225; 33 T.C.M. (CCH) 482; T.C.M. (RIA) 74097; April 18, 1974, Filed Anthony J. Feeney, Jr., for the petitioners. H. Ste... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611329/ | ISABELLA N. SKINKER AND BERTHA R. SKINKER, EXECUTRICES, ESTATE OF THOMAS K. SKINKER, AND ISABELLA N. SKINKER, BERTHA R. SKINKER, JANE N. MATTHEWS, CHARLES R. SKINKER, AND THE TRUST COMPANY OF ST. LOUIS COUNTY, TRUSTEE FOR CAROLINE F. RULON-MILLER SKINKER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ski... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653742/ | J-A22026-20
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
ANDREW KUNDRATIC : IN THE SUPERIOR COURT OF
: PENNSYLVANIA
Appellant :
:
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653743/ | J-S43001-20
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
HEIGHTS PLAZA PARTNERS, LLC : IN THE SUPERIOR COURT OF
: PENNSYLVANIA
:
v. :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653745/ | J-S41019-20
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.0.P. 65.37
COMMONWEALTH OF PENNSYLVANIA : IN THE SUPERIOR COURT OF
: PENNSYLVANIA
RAMFIS TAVAREZ-BERROA
Appellant : No. 2105 MDA 2019
Appeal from the Judgment of Sentence Entered November 22, 2019
In the Court of Common Pleas of Berks County Criminal Div... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4611330/ | JUPITER 8, INCORPORATED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJupiter 8, Inc. v. CommissionerDocket No. 45548-86.United States Tax CourtT.C. Memo 1988-476; 1988 Tax Ct. Memo LEXIS 484; 56 T.C.M. (CCH) 386; T.C.M. (RIA) 88476; September 28, 1988. Joseph C. Hollywood, for the petitioner. Sandy E. Fr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611331/ | R. E. HINSHAW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hinshaw v. CommissionerDocket No. 33021.United States Board of Tax Appeals16 B.T.A. 1236; 1929 BTA LEXIS 2432; June 28, 1929, Promulgated *2432 Where a legal partnership exists among members of a family, each member of such partnership may be c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611332/ | Silvio Amoroso v. Commissioner.Amoroso v. CommissionerDocket No. 22573.United States Tax Court1951 Tax Ct. Memo LEXIS 311; 10 T.C.M. (CCH) 186; T.C.M. (RIA) 51058; March 1, 1951Sumner W. Elton, Esq., for the petitioner. Leo C. Duersten, Esq., for the respondent. RAUMRAUM, Judge: The respondent determined a deficiency ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611333/ | J. O. Whiteley, Petitioner, v. Commissioner of Internal Revenue, RespondentWhiteley v. CommissionerDocket No. 1575United States Tax Court3 T.C. 1265; 1944 U.S. Tax Ct. LEXIS 65; August 23, 1944, Promulgated *65 Decision will be entered under Rule 50. Income from certain irrevocable trusts which petitioner created in 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611334/ | JOSEPH JOHN DIPIERRI, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDi Pierri v. CommissionerDocket No. 11749-83.United States Tax CourtT.C. Memo 1984-498; 1984 Tax Ct. Memo LEXIS 172; 48 T.C.M. (CCH) 1156; T.C.M. (RIA) 84498; September 18, 1984. Joseph John DiPierri, pro se. David Goldberg, for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611336/ | A. RICK AND MARJORIE E. D'ARCANGELO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentD'Arcangelo v. CommissionerDocket No. 22991-92United States Tax CourtT.C. Memo 1994-572; 1994 Tax Ct. Memo LEXIS 575; 68 T.C.M. (CCH) 1223; November 21, 1994, Filed *575 Decision will be entered under Rule 155. For petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611337/ | Electa Ruth Bennett also known as Ruth E. Bennett v. Commissioner. Electa Ruth Bennett also known as Ruth E. Bennett and Chester Bennett v. Commissioner.Bennett v. CommissionerDocket Nos. 49637, 49638.United States Tax CourtT.C. Memo 1956-34; 1956 Tax Ct. Memo LEXIS 261; 15 T.C.M. (CCH) 150; T.C.M. (RIA) 56034; Februar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611354/ | MRS. BROWNING COLEMAN MOORE, EXECUTRIX, ESTATE OF BETTY W. COLEMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moore v. CommissionerDocket No. 5221.United States Board of Tax Appeals5 B.T.A. 255; 1926 BTA LEXIS 2901; October 29, 1926, Decided *2901 1. Evidence held insufficient to show that the value... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611356/ | Niagara Searchlight Company, Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentNiagara Searchlight Co. v. CommissionerDocket No. 39832United States Tax Court20 T.C. 745; 1953 U.S. Tax Ct. LEXIS 102; June 30, 1953, Promulgated *102 Decision will be entered for the respondent. Net Operating Loss C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611358/ | WALTER ARTHUR SHED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShed v. CommissionerDocket No. 6449-79.United States Tax CourtT.C. Memo 1980-384; 1980 Tax Ct. Memo LEXIS 194; 40 T.C.M. (CCH) 1233; T.C.M. (RIA) 80384; September 16, 1980, Filed Walter Arthur Shed, pro se. Linda L. Wong, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611359/ | HARRIS HYMAN, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HELEN E. HYMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hyman v. CommissionerDocket Nos. 101106, 101107.United States Board of Tax Appeals44 B.T.A. 1122; 1941 BTA LEXIS 1231; July 29, 1941, Promulgated *1231 ORDINARY A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611362/ | BILLIE C. RAGER AND WANDA L. RAGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRager v. CommissionerDocket No. 25450-83.United States Tax CourtT.C. Memo 1984-563; 1984 Tax Ct. Memo LEXIS 113; 48 T.C.M. (CCH) 1456; T.C.M. (RIA) 84563; October 18, 1984. Billie C. Rager and Wanda L. Rager, pro se. Alan S.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611365/ | Citizens Fund Mutual Fire Insurance Company, a Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentCitizens Fund Mut. Fire Ins. Co. v. CommissionerDocket No. 51781United States Tax Court28 T.C. 1017; 1957 U.S. Tax Ct. LEXIS 113; August 23, 1957, Filed *113 Decision will be entered for the petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611366/ | JAMES T. AND MARY F. COMPTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCompton v. CommissionerDocket No. 9989-81United States Tax CourtT.C. Memo 1983-647; 1983 Tax Ct. Memo LEXIS 141; 47 T.C.M. (CCH) 158; T.C.M. (RIA) 83647; October 20, 1983. *141 Held: Fraud not proven for the years 1972, 1973 and 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611367/ | NORMAN J. TIBBS AND DOROTHY L. TIBBS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTibbs v. CommissionerDocket No. 32394-85.United States Tax CourtT.C. Memo 1987-515; 1987 Tax Ct. Memo LEXIS 511; 54 T.C.M. (CCH) 856; T.C.M. (RIA) 87515; October 1, 1987. Norman J. Tibbs, pro se. Kermit O. Keeling, for the... | 01-04-2023 | 11-20-2020 |
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