url stringlengths 56 59 | text stringlengths 3 913k | downloaded_timestamp stringclasses 1
value | created_timestamp stringlengths 10 10 |
|---|---|---|---|
https://www.courtlistener.com/api/rest/v3/opinions/4611371/ | ATLANTIC COMMERCE & SHIPPING CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAtlantic Commerce & Shipping Co. v. CommissionerDocket No. 5272-70United States Tax CourtT.C. Memo 1973-106; 1973 Tax Ct. Memo LEXIS 180; 32 T.C.M. (CCH) 473; T.C.M. (RIA) 73106; May 7, 1973, Filed Arthur L. Harrow, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611372/ | SHELBY H. CURLEE, TRUSTEE, VIRGIL P. RANDOLPH TRUST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Curlee v. CommissionerDocket Nos. 48833, 54335.United States Board of Tax Appeals28 B.T.A. 773; 1933 BTA LEXIS 1074; July 27, 1933, Promulgated *1074 1. GAIN OR LOSS - BASIS. - The retroactive provision of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611373/ | Robert R. Midkiff and Evanita S. Midkiff, Petitioners v. Commissioner of Internal Revenue, RespondentMidkiff v. CommissionerDocket No. 12433-89United States Tax Court96 T.C. 724; 1991 U.S. Tax Ct. LEXIS 38; 96 T.C. No. 32; May 22, 1991, Filed *38 Decision will be entered for the respondent. The Hawaii Housing Authorit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611375/ | USAA Life Insurance Co., Petitioner v. Commissioner of Internal Revenue, RespondentUSAA Life Ins. Co. v. CommissionerDocket No. 18187-88United States Tax Court94 T.C. 499; 1990 U.S. Tax Ct. LEXIS 25; 94 T.C. No. 30; March 26, 1990March 26, 1990, Filed *25 Decision will be entered for the respondent. State regulatory a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611377/ | Carroll L. Griffith v. Commissioner.Griffith v. CommissionerDocket No. 1920.United States Tax Court1945 Tax Ct. Memo LEXIS 266; 4 T.C.M. (CCH) 317; T.C.M. (RIA) 45096; March 15, 1945Ben W. Heineman, Esq., for the petitioner. Richard L. Greene, Esq., for the respondent. STERNHAGEN In determining income tax deficiencies... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611379/ | Florence B. Moses, Petitioner, v. Commissioner of Internal Revenue, RespondentMoses v. CommissionerDocket No. 27160United States Tax Court18 T.C. 1020; 1952 U.S. Tax Ct. LEXIS 104; September 17, 1952, Promulgated *104 Decision will be entered under Rule 50. Held: Payments received by wife under provisions of voluntary... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611381/ | The Standard Fruit Product Company, an Ohio Corporation v. Commissioner.Standard Fruit Prod. Co. v. CommissionerDocket No. 17628.United States Tax Court1949 Tax Ct. Memo LEXIS 103; 8 T.C.M. (CCH) 733; T.C.M. (RIA) 49207; August 22, 1949Roy G. Holmes, Esq., 900 Traction Bldg., Cincinnati 2, Ohio, for the petitioner. J. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611384/ | CONTINENTAL PRODUCTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Continental Products Co. v. CommissionerDocket Nos. 5057, 20050, 21842, 28733.United States Board of Tax Appeals24 B.T.A. 119; 1931 BTA LEXIS 1692; September 23, 1931, Promulgated *1692 Special assessment denied. W. R. Brown, Es... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611385/ | Jacob J. Cooley, Petitioner, v. Commissioner of Internal Revenue, RespondentCooley v. CommissionerDocket No. 68893United States Tax Court1959 U.S. Tax Ct. LEXIS 46; 33 T.C. 223; November 6, 1959, Filed *46 Decision will be entered for the respondent. In 1952, petitioner purchased certain automobiles from General Motor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611386/ | Lillian Kilpatrick, Petitioner, v. Commissioner of Internal Revenue, RespondentKilpatrick v. CommissionerDocket No. 37233United States Tax Court22 T.C. 446; 1954 U.S. Tax Ct. LEXIS 194; May 28, 1954, Filed May 28, 1954, Filed *194 Decision will be entered under Rule 50. 1. Conviction for income tax evasion on plea of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611387/ | Western New York Farms Syndicate, George H. Putnam, Trustee v. Commissioner.Western New York Farms Syndicate v. CommissionerDocket No. 9697.United States Tax Court1947 Tax Ct. Memo LEXIS 247; 6 T.C.M. (CCH) 398; T.C.M. (RIA) 47098; April 17, 1947*247 John M. Reed, Esq., 2122 Farmers Bank Bldg., Pittsburgh 22, Pa., for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611389/ | James V. Proesel and Rosemary K. Proesel, Petitioners v. Commissioner of Internal Revenue, RespondentProesel v. CommissionerDocket No. 5995-76United States Tax Court73 T.C. 600; 1979 U.S. Tax Ct. LEXIS 2; December 27, 1979, Filed *2 As part of an intensive investigation to identify persons who may be evading taxes by ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611390/ | ESTATE OF JOSEPH ZAVESKY, DECEASED, CAROL HENDERSON, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Zavesky v. CommissionerDocket No. 1877-78.United States Tax CourtT.C. Memo 1981-572; 1981 Tax Ct. Memo LEXIS 174; 42 T.C.M. (CCH) 1300; T.C.M. (RIA) 81572; September 30, 1981. Carol Hende... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611391/ | SHEILA E. KATZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKatz v. CommissionerDocket No. 14651-91United States Tax CourtT.C. Memo 1992-166; 1992 Tax Ct. Memo LEXIS 173; 63 T.C.M. (CCH) 2476; March 23, 1992, Filed *173 Samuel J. Ianacone, Jr., for petitioner. Matthew I. Root, for respondent. PARRPARRMEM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611392/ | Flory Milling Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentFlory Milling Co. v. CommissionerDocket No. 36105United States Tax Court21 T.C. 432; 1953 U.S. Tax Ct. LEXIS 3; December 31, 1953, Promulgated *3 Decision will be entered under Rule 50. In computing the petitioner's unused excess profi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611394/ | John L. Wilson v. Commissioner.Wilson v. CommissionerDocket No. 83856.United States Tax CourtT.C. Memo 1961-190; 1961 Tax Ct. Memo LEXIS 158; 20 T.C.M. (CCH) 951; T.C.M. (RIA) 61190; June 28, 1961John L. Wilson, pro se, 4937 Chicago Ave., Chicago, Ill. James E. Caldwell, Esq., for the respondent. FISHERMemorandum Find... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611395/ | APPEAL OF GARDNER PRINTING CO.Gardner Printing Co. v. CommissionerDocket No. 5061.United States Board of Tax Appeals4 B.T.A. 37; 1926 BTA LEXIS 2404; April 21, 1926, Decided Submitted December 10, 1925. *2404 1. VALUE OF NEWS PUBLICATIONS. - The original cost, plus that part of expense of building up and developing ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611396/ | OMEGA CHEMICAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Omega Chemical Co. v. CommissionerDocket No. 52557.United States Board of Tax Appeals31 B.T.A. 1108; 1935 BTA LEXIS 1020; January 24, 1935, Promulgated *1020 The limitation upon the credit for income, war profits, and excess profits ta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611398/ | GANTZ TANK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gantz Tank Co. v. CommissionerDocket No. 1007.United States Board of Tax Appeals16 B.T.A. 212; 1929 BTA LEXIS 2626; April 25, 1929, Promulgated *2626 Camden R. McAtee, Esq., for the petitioner. James A. O'Callaghan, Esq., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611338/ | MELLIE ESPERSON STEWART, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stewart v. CommissionerDocket No. 68781.United States Board of Tax Appeals35 B.T.A. 406; 1937 BTA LEXIS 882; February 5, 1937, Promulgated 1937 BTA LEXIS 882">*882 1. In Texas, the husband's assignment to the wife of his interest in ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611339/ | STEVEN A. MEIERS AND BARBARA A. MEIERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMeiers v. CommissionerDocket No. 12438-80United States Tax CourtT.C. Memo 1982-51; 1982 Tax Ct. Memo LEXIS 693; 43 T.C.M. 454; T.C.M. (RIA) 82051; February 8, 1982. Steven A. Meiers, pro se. Christine Barish, for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611340/ | SHIRLEY J. DAVIS, f.k.a. SHIRLEY J. LINDSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDavis v. CommissionerDocket No. 16627-88United States Tax CourtT.C. Memo 1991-333; 1991 Tax Ct. Memo LEXIS 384; 62 T.C.M. 194; T.C.M. (RIA) 91333; July 22, 1991, Filed 1991 Tax Ct. Memo LEXIS 384">*384 Decision will b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611343/ | ROBERT E. AND BEVERLY H. LOSCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ROBERT E. LOSCH, P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLosch v. CommissionerDocket Nos. 43346-85; 43347-85.United States Tax CourtT.C. Memo 1988-230; 1988 Tax Ct. Memo LEXIS 252; 55 T.C.M. 909; T.C.M. (... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611344/ | Max G. Newberry and Tina F. Newberry, Petitioners v. Commissioner of Internal Revenue, RespondentNewberry v. CommissionerDocket No. 8322-79United States Tax Court76 T.C. 441; 1981 U.S. Tax Ct. LEXIS 160; March 17, 1981, Filed 1981 U.S. Tax Ct. LEXIS 160">*160 Decision will be entered for the petitioners. During 1975, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611346/ | Frank A. Logan and Margaret S. Logan, Petitioners v. Commissioner of Internal Revenue, RespondentLogan v. CommissionerDocket No. 2887-67United States Tax Court51 T.C. 482; 1968 U.S. Tax Ct. LEXIS 4; December 26, 1968, Filed 1968 U.S. Tax Ct. LEXIS 4">*4 Decision will be entered under Rule 50. Petitioner sold his inter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611347/ | Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Baron v. CommissionerDocket No. 14759-81United States Tax Court83 T.C. 542; 1984 U.S. Tax Ct. LEXIS 26; 83 T.C. No. 28; September 26, 1984. September 26, 1984, Filed 198... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611348/ | ANDERSON-HARRINGTON COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Anderson-Harrington Coal Co. v. CommissionerDocket No. 743.United States Board of Tax Appeals6 B.T.A. 759; 1927 BTA LEXIS 3415; April 7, 1927, Promulgated 1927 BTA LEXIS 3415">*3415 Debts ascertained to be worthless and charged o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611349/ | David L. Lieb and Sylvia Lieb, Petitioners, v. Commissioner of Internal Revenue, RespondentLieb v. CommissionerDocket No. 91329United States Tax Court40 T.C. 161; 1963 U.S. Tax Ct. LEXIS 142; April 26, 1963, Filed 1963 U.S. Tax Ct. LEXIS 142">*142 Decision will be entered under Rule 50. H purchased callable bonds at a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611352/ | CITY INVESTING COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCity Investing Co. v. CommissionerDocket No. 17739-82.United States Tax CourtT.C. Memo 1987-36; 1987 Tax Ct. Memo LEXIS 36; 52 T.C.M. 1422; T.C.M. (RIA) 87036; January 15, 1987. John S. Breckinridge, Jr. and F. Brook Voght, for the petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611399/ | FRANKLIN J. MATCHETTE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Matchette v. CommissionerDocket No. 40710.United States Board of Tax Appeals32 B.T.A. 59; 1935 BTA LEXIS 1004; February 14, 1935, Promulgated *1004 On January 23, 1923, dividends were declared by a hotel corporation, payable February 10... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611401/ | PAUL R. WOOSLEY AND JOSEPHINE A. WOOSLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWoosley v. CommissionerDocket No. 2565-81.United States Tax CourtT.C. Memo 1982-316; 1982 Tax Ct. Memo LEXIS 436; 44 T.C.M. (CCH) 64; T.C.M. (RIA) 82316; June 7, 1982. Paul R. Woosley, pro se. David D. Dahl, for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/571930/ | 948 F.2d 1290
NOTICE: Sixth Circuit Rule 24(c) states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Sixth Circuit.UNITED STATES Of America, Plaintiff-Appellee,v.Angeli... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4611403/ | Jesse E. Davis, Jr., and Sarah F. Davis v. Commissioner.Davis v. CommissionerDocket No. 50582.United States Tax CourtT.C. Memo 1955-230; 1955 Tax Ct. Memo LEXIS 108; 14 T.C.M. (CCH) 929; T.C.M. (RIA) 55230; August 18, 1955*108 Jesse E. Davis, Jr., 10 Cedarwood Lane, Columbia, S.C., pro se. H. Fenton Day, Esq., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611404/ | Frank W. Keeler, Petitioner, v. Commissioner of Internal Revenue, RespondentKeeler v. CommissionerDocket No. 17036United States Tax Court12 T.C. 713; 1949 U.S. Tax Ct. LEXIS 209; May 5, 1949, Promulgated *209 Decision will be entered under Rule 50. Petitioner deducted from his gross income for 1942 a war loss in accor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611405/ | SHELDON P. BARR, P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSheldon P. Barr, P.C. v. CommissionerDocket No. 29648-86United States Tax CourtT.C. Memo 1988-471; 1988 Tax Ct. Memo LEXIS 490; 56 T.C.M. (CCH) 366; T.C.M. (RIA) 88471; September 28, 1988Donald Jay Pols and Shlomo Aaron Beilis, for the pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611406/ | MCCLURE PINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McClure Pine Co. v. CommissionerDocket Nos. 37009, 41314.United States Board of Tax Appeals20 B.T.A. 560; 1930 BTA LEXIS 2092; August 13, 1930, Promulgated *2092 Held that the timber not owned by the petitioner was not under the evidence avai... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611407/ | FRANCES W. HAINES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Haines v. CommissionerDocket No. 31805.United States Board of Tax Appeals20 B.T.A. 721; 1930 BTA LEXIS 2041; September 10, 1930, Promulgated *2041 Held that the respondent has failed to sustain the burden of proof to show that the petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611409/ | JOHN A. AND JUDY A. FOWLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFowler v. CommissionerDocket Nos. 28383-90, 17542-911United States Tax CourtT.C. Memo 1993-295; 1993 Tax Ct. Memo LEXIS 296; 66 T.C.M. (CCH) 45; July 8, 1993, Filed *296 Decision will be entered under Rule 155. For petitioners: Den... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611410/ | GERLACH-BARKLOW CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gerlach-Barklow Co. v. CommissionerDocket Nos. 9189, 12914, 15170.United States Board of Tax Appeals16 B.T.A. 201; 1929 BTA LEXIS 2624; April 25, 1929, Promulgated *2624 1. The assets of the petitioner having increased in value from the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611412/ | W. W. CLEVELAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. E. D. FLYNN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MCINTYRE LUMBER & EXPORT COMPANY, PETITIONER, v. COMMISSIONER INTERNAL REVENUE, RESPONDENT.Cleveland v. CommissionerDocket Nos. 64585, 64586, 67860, 68238, 68239.Unit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611414/ | MILTON FALKOFF and JEANNETTE L. FALKOFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFalkoff v. CommissionerDocket No. 6709-74.United States Tax CourtT.C. Memo 1977-93; 1977 Tax Ct. Memo LEXIS 350; 36 T.C.M. (CCH) 417; T.C.M. (RIA) 770093; March 31, 1977, Filed *350 A partnership was indebted to the Fir... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611415/ | JAMES D. PIERCE and SUSANNE C. PIERCE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPierce v. CommissionerDocket No. 38699-86United States Tax CourtT.C. Memo 1989-647; 1989 Tax Ct. Memo LEXIS 648; 58 T.C.M. (CCH) 865; T.C.M. (RIA) 89647; December 7, 1989Daniel S. Weber, for the petitioners. Thomas A. Domb... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611417/ | ESTATE OF L. W. MALLORY (J. A. MALLORY AND LLOYD W. HIRST, EXECUTORS), PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mallory v. CommissionerDocket No. 95595.United States Board of Tax Appeals44 B.T.A. 249; 1941 BTA LEXIS 1359; April 23, 1941, Promulgated *1359 1. The decedent, by will, left his residua... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611418/ | JOHN J. O'CONNOR and YAEKO C. O'CONNOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentO'Connor v. CommissionerDocket No. 199-81.United States Tax CourtT.C. Memo 1986-444; 1986 Tax Ct. Memo LEXIS 174; 52 T.C.M. (CCH) 499; T.C.M. (RIA) 86444; September 15, 1986. Randolph R. Slaton, for the petitioners. Henr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611419/ | Godfrey M. and Esther Weinstein, Petitioners, v. Commissioner of Internal Revenue, RespondentWeinstein v. CommissionerDocket No. 56409United States Tax Court29 T.C. 142; 1957 U.S. Tax Ct. LEXIS 54; October 28, 1957, Filed *54 Decision will be entered under Rule 50. 1. Tax Court rules require that the petition contain ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611420/ | RODNEY D. SWARTLING and JEAN E. SWARTLING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSwartling v. CommissionerDocket No. 36647-86.United States Tax CourtT.C. Memo 1987-506; 1987 Tax Ct. Memo LEXIS 502; 54 T.C.M. (CCH) 783; T.C.M. (RIA) 87506; September 29, 1987. Thomas G. Walker, Jr., for the petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611422/ | ANTHONY IMBESI and HAZEL IMBESI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentImbesi v. CommissionerDocket No. 8522-77.United States Tax CourtT.C. Memo 1981-484; 1981 Tax Ct. Memo LEXIS 262; 42 T.C.M. (CCH) 977; T.C.M. (RIA) 81484; September 2, 1981. *262 Held, fair market value of land contributed to ch... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611423/ | AL G. HUSHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHusher v. CommissionerDocket Nos. 3575-82, 13962-84.United States Tax CourtT.C. Memo 1986-236; 1986 Tax Ct. Memo LEXIS 378; 51 T.C.M. (CCH) 1160; T.C.M. (RIA) 86236; June 9, 1986. Al G. Husher, pro se. David Goldberg, for the respondent. WRIGHTME... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611425/ | ROBERT H. LAGOY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLagoy v. CommissionerDocket No. 10991-90United States Tax CourtT.C. Memo 1992-213; 1992 Tax Ct. Memo LEXIS 230; 63 T.C.M. (CCH) 2729; April 8, 1992, Filed *230 Decision will be entered under Rule 155. Robert H. Lagoy, pro se. Joseph F. Long, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611426/ | ROBERT E. FELDMANN AND IRENE J. FELDMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFeldmann v. CommissionerDocket No. 23365-87United States Tax CourtT.C. Memo 1991-353; 1991 Tax Ct. Memo LEXIS 402; 62 T.C.M. (CCH) 288; T.C.M. (RIA) 91353; July 31, 1991, Filed *402 Decision will be entered for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611428/ | Lindsey W. Cochran and Donna M. Cochran v. Commissioner. Cochran Co., Inc., a corporation v. Commissioner.Cochran v. CommissionerDocket Nos. 72898, 72899.United States Tax CourtT.C. Memo 1959-207; 1959 Tax Ct. Memo LEXIS 43; 18 T.C.M. (CCH) 985; T.C.M. (RIA) 59207; October 29, 1959*43 Paul E. Anderson, Esq., for the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611429/ | ESTATE OF JOHN B. ALLINSON, DECEASED, MARY S. ALLINSON, EXECUTRIX, MARY S. ALLINSON, ALVIN B. AND GENEVIEVE ASHER, CHARLES AND ROSEMARIE BELDEN, GEORGE E. BERNSTEIN, DECEASED, ANNE BERNSTEIN, DALE H. BOGGS, DARRELL GORDON BRADBROOK, JAMES D. CARR, DATHEL D. CARR, DECEASED, DAVID AND LINDA ESTUM, ESTATE OF BERNICE W. FL... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611430/ | J. A. MAJORS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.J. A. Majors Co. v. CommissionerDocket No. 6403.United States Board of Tax Appeals5 B.T.A. 260; 1926 BTA LEXIS 2903; October 29, 1926, Decided *2903 A contribution on Tulane Universityheld not a business expense. M. E. Sanders, C.P.A., for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611431/ | Peter J. Marcello and Penny V. Marcello v. Commissioner. George S. Valentine and Minnie L. Valentine v. Commissioner.Marcello v. CommissionerDocket No. 2547-62, 2651-62.United States Tax CourtT.C. Memo 1964-303; 1964 Tax Ct. Memo LEXIS 38; 23 T.C.M. (CCH) 1877; T.C.M. (RIA) 64303; November 19, 1964deQuincy V. Sutton, D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611432/ | Ralph R. Anderson, Petitioner, v. Commissioner of Internal Revenue, Respondent. Herbert R. Anderson, Petitioner, v. Commissioner of Internal Revenue, RespondentAnderson v. CommissionerDocket Nos. 2386, 2387United States Tax Court5 T.C. 443; 1945 U.S. Tax Ct. LEXIS 122; July 18, 1945, Promulgated *122 Decision will be ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611433/ | Kenneth C. Hoagland and Eathyl L. Hoagland v. Commissioner. Bob Vincent and Louise F. Vincent v. Commissioner.Hoagland v. CommissionerDocket Nos. 104-68, 116-68.United States Tax CourtT.C. Memo 1971-310; 1971 Tax Ct. Memo LEXIS 21; 30 T.C.M. (CCH) 1326; T.C.M. (RIA) 71310; December 8, 1971, Filed *21 The petitioners r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611434/ | BICKES-WILBERT BURIAL VAULT CO., INC., A DELAWARE CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BICKES-WILBERT MANUFACTURING CO., INC., A DELAWARE CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBickes-Wilbert Burial Vault Co. v. CommissionerDocket Nos. 9216-82, 9217-82... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611435/ | Leo B. and Ora D. Wolfe v. Commissioner.Wolfe v. CommissionerDocket Nos. 50802, 54155.United States Tax CourtT.C. Memo 1955-198; 1955 Tax Ct. Memo LEXIS 139; 14 T.C.M. (CCH) 791; T.C.M. (RIA) 55198; July 20, 1955*139 John C. Calhoun, Esq., for the respondent. TIETJENSMemorandum Findings of Fact and Opinion TIETJENS, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611440/ | Schering Corporation and Subsidiaries, Petitioners v. Commissioner of Internal Revenue, RespondentSchering Corp. v. CommissionerDocket No. 8831-75United States Tax Court69 T.C. 579; 1978 U.S. Tax Ct. LEXIS 191; January 23, 1978, Filed *191 Decision will be entered under Rule 155. T, a United States corporation, owned ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611441/ | Irma L. Harris, Petitioner, v. Commissioner of Internal Revenue, Respondent. Leila K. Liebman, Petitioner, v. Commissioner of Internal Revenue, RespondentHarris v. CommissionerDocket Nos. 5594, 5595United States Tax Court5 T.C. 493; 1945 U.S. Tax Ct. LEXIS 117; July 23, 1945, Promulgated *117 Decision will be entered ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611442/ | Faye De Blanc Crasto v. Commissioner. Elizabeth G. Crasto Hoefeld et al. * v. Commissioner. Crasto v. CommissionerDocket Nos. 46085, 46094.United States Tax CourtT.C. Memo 1956-37; 1956 Tax Ct. Memo LEXIS 257; 15 T.C.M. (CCH) 166; T.C.M. (RIA) 56037; February 21, 1956*257 Thomas A. Williams, Esq., Whitner Building, Ne... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653749/ | J-S01031-21
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
COMMONWEALTH OF PENNSYLVANIA : IN THE SUPERIOR COURT OF
: PENNSYLVANIA
:
v. :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653751/ | J-S44044-20
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
COMMONWEALTH OF PENNSYLVANIA : IN THE SUPERIOR COURT OF
: PENNSYLVANIA
:
v. :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653753/ | J-A14005-20
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
COMMONWEALTH OF PENNSYLVANIA : IN THE SUPERIOR COURT OF
: PENNSYLVANIA
:
v. :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653754/ | J-S43007-20
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
COMMONWEALTH OF PENNSYLVANIA : IN THE SUPERIOR COURT OF
: PENNSYLVANIA
:
v. :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4611454/ | JOHN S. EVANS AND SUE A. EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEvans v. CommissionerDocket No. 9072-86.United States Tax CourtT.C. Memo 1988-468; 1988 Tax Ct. Memo LEXIS 493; 56 T.C.M. (CCH) 335; T.C.M. (RIA) 88468; September 27, 1988. Jerome R. Rosenberg, for the petitioners. Ellen J. Mec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611455/ | Harris W. Watkins v. Commissioner.Harris W. Watkins v. CommissionerDocket No. 10115.United States Tax Court1947 Tax Ct. Memo LEXIS 184; 6 T.C.M. (CCH) 652; T.C.M. (RIA) 47157; June 16, 1947*184 Leonard B. Frutkin, Esq., 116 John St., New York 7, N. Y., for the petitioner. William B. Springer, Esq., for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611456/ | JOSEPH A. KRUSZYNSKI AND DALE S. KRUSZYNSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKruszynski v. CommissionerDocket Nos. 27075-81, 23629-82, 11567-83, 18658-84United States Tax CourtT.C. Memo 1993-271; 1993 Tax Ct. Memo LEXIS 271; 65 T.C.M. (CCH) 2982; June 21, 1993, Filed *271 Held, P's motions (1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/571938/ | 948 F.2d 1290
NOTICE: Sixth Circuit Rule 24(c) states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Sixth Circuit.UNITED STATES of America, Plaintiff-Appellee,v.James ... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4611458/ | CHARLES D. KELLER AND KATHLEEN S. KELLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKeller v. CommissionerDocket No. 9229-92United States Tax CourtT.C. Memo 1993-415; 1993 Tax Ct. Memo LEXIS 426; 66 T.C.M. (CCH) 682; September 9, 1993, Filed *426 Decision will be entered for respondent. For petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611459/ | Joseph L. Friedman and Henrietta K. Friedman v. Commissioner.Friedman v. CommissionerDocket No. 1031-66.United States Tax CourtT.C. Memo 1968-145; 1968 Tax Ct. Memo LEXIS 153; 27 T.C.M. (CCH) 714; T.C.M. (RIA) 68145; July 10, 1968, Filed John Kennedy Lynch, 907 The East Ohio Bldg$, Cleveland, Ohio, for the petitioners.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611460/ | Cecil W. Taylor, Petitioner, v. Commissioner of Internal Revenue, Respondent. Malcolm D. and Martha Ann Miller, Petitioners, v. Commissioner of Internal Revenue, RespondentTaylor v. CommissionerDocket Nos. 108526, 109345United States Tax Court2 T.C. 267; 1943 U.S. Tax Ct. LEXIS 122; June 25, 1943, Promulgated *122 Dec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611444/ | LOUIS M. GOLDBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Goldberg v. CommissionerDocket No. 11615.United States Board of Tax Appeals9 B.T.A. 1355; 1928 BTA LEXIS 4229; January 17, 1928, Promulgated *4229 1. A person may at the same time be regularly engaged in more than one kind of trade or busi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611445/ | Leslie A. Sutor and Marjorie May Sutor, Petitioners, v. Commissioner of Internal Revenue, RespondentSutor v. CommissionerDocket No. 23050United States Tax Court17 T.C. 64; 1951 U.S. Tax Ct. LEXIS 123; July 25, 1951, Promulgated *123 Decision will be entered under Rule 50. 1. Petitioners, husband and wife, owned and op... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611446/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guitar Trust Estate v. CommissionerDocket No. 35102.United States Board of Tax Appeals25 B.T.A. 1213; 1932 BTA LEXIS 1410; Promulgated April 21, 1932, *1410 1. TRUST, OR ASSOCIATION. Where the settlors of a trust were the owners of a large estate consisting of cotton gins... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611448/ | UNITED STUDIOS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.United Studios, Inc. v. CommissionerDocket No. 23900.United States Board of Tax Appeals15 B.T.A. 737; 1929 BTA LEXIS 2804; March 6, 1929, Promulgated *2804 DEPRECIATION - ASSETS ACQUIRED FOR STOCK. - The value of a depreciable asset, acq... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611449/ | SHERMAN & BRYAN, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sherman & Bryan, Inc. v. CommissionerDocket No. 9085.United States Board of Tax Appeals9 B.T.A. 213; 1927 BTA LEXIS 2644; November 21, 1927, Promulgated *2644 Deduction claimed on account of bad debts disallowed upon the ground that the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611451/ | BELMONT IRON WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Belmont Iron Works v. CommissionerDocket No. 11552.United States Board of Tax Appeals9 B.T.A. 216; 1927 BTA LEXIS 2645; November 21, 1927, Promulgated *2645 1. The Commissioner was in error in computing a tentative tax in determining the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611452/ | COUNTY NATIONAL BANK AND TRUST COMPANY OF SANTA BARBARA, EXECUTOR OF THE LAST WILL AND TESTAMENT OF RALPH ISHAM, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.County Nat'l Bank & Trust Co. v. CommissionerDocket No. 89211.United States Board of Tax Appeals39 B.T.A. 357; 1939 BTA LEXIS 1040; Febru... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653746/ | J-S55035-20
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
COMMONWEALTH OF PENNSYLVANIA : IN THE SUPERIOR COURT OF
: PENNSYLVANIA
:
v. :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653755/ | J-S49029-20
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
COMMONWEALTH OF PENNSYLVANIA : IN THE SUPERIOR COURT OF
: PENNSYLVANIA
Appellant :
:
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653756/ | J-S43015-20
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
COMMONWEALTH OF PENNSYLVANIA : IN THE SUPERIOR COURT OF
: PENNSYLVANIA
:
v. :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653757/ | J-A24032-20
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
COMMONWEALTH OF PENNSYLVANIA : IN THE SUPERIOR COURT OF
: PENNSYLVANIA
:
v. :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653758/ | J-A24041-20
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
COMMONWEALTH OF PENNSYLVANIA : IN THE SUPERIOR COURT OF
: PENNSYLVANIA
:
v. :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653759/ | J-A22025-20
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
AIA AMERICAN INSURANCE : IN THE SUPERIOR COURT OF
ADMINISTRATORS, LLC : PENNSYLVANIA
:
Appellant :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653760/ | Case: 20-30249 Document: 00515715372 Page: 1 Date Filed: 01/22/2021
United States Court of Appeals
for the Fifth Circuit United States Court of Appeals
Fifth ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653761/ | Case: 20-10218 Document: 00515715735 Page: 1 Date Filed: 01/22/2021
United States Court of Appeals
for the Fifth Circuit
United States Court of Appeals
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4611463/ | Estate of Edward H. Luehrmann, Deceased, Jane Louise Hord, formerly Jane Louise Luehrmann, Chas. D. Long, and August C. Johanningmeier, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentLuehrmann v. CommissionerDocket No. 63463United States Tax Court33 T.C. 277; 1959 U.S. Tax Ct. LEXIS 38; November ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611464/ | Harold H. Kuchman and Jennie F. Kuchman, Petitioners, v. Commissioner of Internal Revenue, RespondentKuchman v. CommissionerDocket No. 29434United States Tax Court18 T.C. 154; 1952 U.S. Tax Ct. LEXIS 210; April 30, 1952, Promulgated 1952 U.S. Tax Ct. LEXIS 210">*210 Decision will be entered for the petitioners. Stock ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611465/ | William B. Leavens, Jr., and Emeline P. Leavens, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentLeavens v. CommissionerDocket Nos. 791-63, 964-63, 1189-63, 2103-63United States Tax Court44 T.C. 623; 1965 U.S. Tax Ct. LEXIS 50; July 23, 1965, Filed 1965 U.S. Tax Ct. LEXIS 50">*50 Decisions will be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611466/ | STEVEN TREZ, GUARDIAN FOR CARL TREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTrez v. CommissionerDocket No. 9381-74.United States Tax CourtT.C. Memo 1976-141; 1976 Tax Ct. Memo LEXIS 262; 35 T.C.M. 640; T.C.M. (RIA) 760141; May 5, 1976, filed Robert G. Zanesky, for the petitioner. David W. Johnson, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611468/ | ESSIE IRENE GAFFNEY, AS EXECUTRIX UNDER THE LAST WILL AND TESTAMENT OF JAMES E. GAFFNEY, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gaffney v. CommissionerDocket No. 83151.United States Board of Tax Appeals36 B.T.A. 610; 1937 BTA LEXIS 679; October 7, 1937, Promulgated 1937 BTA LEXIS 679">*67... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611469/ | John Wanamaker Philadelphia, Petitioner, v. Commissioner of Internal Revenue, RespondentJohn Wanamaker, Philadelphia v. CommissionerDocket No. 108505United States Tax Court1 T.C. 937; 1943 U.S. Tax Ct. LEXIS 186; April 14, 1943, Promulgated 1943 U.S. Tax Ct. LEXIS 186">*186 Decision will be entered for respondent. 1. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611472/ | THOMAS E. BRESSI, JR. AND NANCY M. BRESSI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBressi v. CommissionerDocket No. 4501-89United States Tax CourtT.C. Memo 1991-651; 1991 Tax Ct. Memo LEXIS 693; 62 T.C.M. 1668; T.C.M. (RIA) 91651; December 30, 1991, Filed 1991 Tax Ct. Memo LEXIS 693">*693 Decision wi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611473/ | Estate of John W. Herbert, Deceased, Central Hanover Bank and Trust Company, et al., Executors v. Commissioner.Estate of Herbert v. CommissionerDocket No. 108615.United States Tax Court1943 Tax Ct. Memo LEXIS 420; 1 T.C.M. 710; T.C.M. (RIA) 43112; March 4, 19431943 Tax Ct. Memo LEXIS 420">*420 Decedent died owning a c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611474/ | EMMETT L. TETZ AND D. LAURIE TETZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTetz v. CommissionerDocket No. 458-88United States Tax CourtT.C. Memo 1990-26; 1990 Tax Ct. Memo LEXIS 26; 58 T.C.M. 1211; T.C.M. (RIA) 90026; January 16, 1990Robert S. Wrinkle, for the petitioners. 11990 Tax Ct. Memo LEXIS 26... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611475/ | RICHARD F. WERNICK AND BEATRICE WERNICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWernick v. CommissionerDocket No. 27684-83.United States Tax CourtT.C. Memo 1985-349; 1985 Tax Ct. Memo LEXIS 282; 50 T.C.M. 435; T.C.M. (RIA) 85349; July 16, 1985. Arthur Levy, for the petitioners. Joseph M. Abele, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611476/ | ARNOLD H. EATON AND BARBARA A. EATON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEaton v. CommissionerDocket No. 3648-75.United States Tax CourtT.C. Memo 1977-79; 1977 Tax Ct. Memo LEXIS 359; 36 T.C.M. 354; T.C.M. (RIA) 770079; March 24, 1977, Filed James J. Damis, for the petitioners. Jan R. Pierce, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611477/ | MORGAN MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morgan Mfg. Co. v. CommissionerDocket No. 101444.United States Board of Tax Appeals44 B.T.A. 691; 1941 BTA LEXIS 1288; June 10, 1941, Promulgated 1941 BTA LEXIS 1288">*1288 1. During the taxable year two North Carolina corporati... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611478/ | Estate of Arthur D. Haley, Deceased, Gerald T. Burns and Will McFarlane, Executors v. Commissioner.Estate of Arthur D. Haley v. CommissionerDocket No. 12552.United States Tax Court1948 Tax Ct. Memo LEXIS 76; 7 T.C.M. 691; T.C.M. (RIA) 48191; September 30, 1948David S. Pattullo, Esq., for the petitioner. R. G. Harless, ... | 01-04-2023 | 11-20-2020 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.