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https://www.courtlistener.com/api/rest/v3/opinions/4611479/ | CRESCENT PANEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crescent Panel Co. v. CommissionerDocket No. 10568.United States Board of Tax Appeals12 B.T.A. 561; 1928 BTA LEXIS 3508; June 13, 1928, Promulgated 1928 BTA LEXIS 3508">*3508 Promissory notes executed by the five stockholders of a corporat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611480/ | Alan H. Colcord and Alice C. Colcord v. Commissioner.Alan H. Colcord & Alice C. Colcord v. CommissionerDocket No. 24954.United States Tax Court1950 Tax Ct. Memo LEXIS 107; 9 T.C.M. 729; T.C.M. (RIA) 50208; September 6, 19501950 Tax Ct. Memo LEXIS 107">*107 Fair market value of a residential property determined as of S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611481/ | JERRY C. JACOBS AND ISABEL F. JACOBS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJacobs v. CommissionerDocket No. 10526-85.United States Tax CourtT.C. Memo 1986-343; 1986 Tax Ct. Memo LEXIS 267; 52 T.C.M. 25; T.C.M. (RIA) 86343; August 4, 1986. 1986 Tax Ct. Memo LEXIS 267">*267 Held: Deductions related... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611482/ | ISAAC W. FRANK TRUST OF 1927, WM. K. FRANK, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Frank Trust of 1927 v. CommissionerDocket No. 98274.United States Board of Tax Appeals44 B.T.A. 934; 1941 BTA LEXIS 1252; July 9, 1941, Promulgated 1941 BTA LEXIS 1252">*1252 1. In May 1927 Isaac W. Frank,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611483/ | LEO M. KLEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SAMUEL JACKSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Klein v. CommissionerDocket Nos. 39457, 39458.United States Board of Tax Appeals20 B.T.A. 1057; 1930 BTA LEXIS 1969; September 30, 1930, Promulgated 1930 BTA LEXIS 1969... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611484/ | VICTOR HOUSE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.House v. CommissionerDocket No. 81428.United States Board of Tax Appeals36 B.T.A. 1; 1937 BTA LEXIS 783; June 4, 1937, Promulgated 1937 BTA LEXIS 783">*783 1. A written authorization to sign the Commissioner's name to consents enlarging the per... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611485/ | OREGON CASUALTY ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Oregon Casualty Ass'n v. CommissionerDocket No. 86401.United States Board of Tax Appeals37 B.T.A. 340; 1938 BTA LEXIS 1049; February 17, 1938, Promulgated 1938 BTA LEXIS 1049">*1049 An insurance rating bureau organized and operate... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611486/ | Frank J. Johnson v. Commissioner.Johnson v. CommissionerDocket No. 17694.United States Tax Court1950 Tax Ct. Memo LEXIS 237; 9 T.C.M. 277; T.C.M. (RIA) 50083; March 29, 1950Douglas L. Barnes, Esq., for the respondent. LEMIRE Memorandum Findings of Fact and Opinion This proceeding involves a deficiency of $31,752.43 in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611487/ | Garlock Inc., Petitioner v. Commissioner of Internal Revenue, RespondentGarlock, Inc. v. CommissionerDocket No. 1185-69United States Tax Court58 T.C. 423; 1972 U.S. Tax Ct. LEXIS 110; June 5, 1972, Filed Decision will be entered for the respondent. Petitioner sought to divest itself of voting control of a "controlled ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611490/ | RAYMOND JACOBS AND ELEANOR JACOBS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJacobs v. CommissionerDocket No. 25551-85.United States Tax CourtT.C. Memo 1988-52; 1988 Tax Ct. Memo LEXIS 52; 55 T.C.M. 96; T.C.M. (RIA) 88052; February 18, 1988. Stephen J. Saft and Thomas Minogue (specially recognized), f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611550/ | DON B. REYNOLDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentReynolds v. CommissionerDocket Nos. 3582-67, 3583-67, 3654-68, 4540-68.United States Tax CourtT.C. Memo 1977-181; 1977 Tax Ct. Memo LEXIS 263; 36 T.C.M. 756; T.C.M. (RIA) 770181; June 13, 1977, Filed Thomas E. Morrison, for the respondent. FEAT... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611551/ | FREDERICK J. KLING and MARGARET R. KLING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKling v. CommissionerDocket No. 11918-77.United States Tax CourtT.C. Memo 1981-133; 1981 Tax Ct. Memo LEXIS 615; 41 T.C.M. 1133; T.C.M. (RIA) 81133; March 23, 1981. Frederick J. Kling , pro se. Charles O. Cobb, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611554/ | WILLIAM D. COLDIRON, JR. and CAROLE M. COLDIRON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; WILLIAM C. 1 COLDIRON and LOIS M. COLDIRON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Coldiron v. CommissionerDocket Nos. 20837-84; 20838-84.United States Tax CourtT.C. Memo 1987-569; 1987 Tax... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611555/ | GEORGE T. OWENS and SANDRA K. OWENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOwens v. CommissionerDocket No. 2665-74.United States Tax CourtT.C. Memo 1983-30; 1983 Tax Ct. Memo LEXIS 759; 45 T.C.M. (CCH) 534; T.C.M. (RIA) 83030; January 17, 1983. *759 George T. Owens, pro se. A. Chris Zimmermann, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611556/ | PAUL E. KUMMER REALTY CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Paul E. Kummer Realty Co. v. CommissionerDocket No. 8031-70.United States Tax CourtT.C. Memo 1974-44; 1974 Tax Ct. Memo LEXIS 276; 33 T.C.M. (CCH) 209; T.C.M. (RIA) 74044; February 20, 1974, Filed. Martin A. Rosenberg, for the petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611558/ | VICTORIA PAPER MILLS COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Victoria Paper Mills Co. v. CommissionerDocket No. 75940.United States Board of Tax Appeals32 B.T.A. 666; 1935 BTA LEXIS 914; May 24, 1935, Promulgated *914 In 1931 the petitioner obtained judgments against the city of Fulton, New... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611560/ | S. P. FREELING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Freeling v. CommissionerDocket No. 5163.United States Board of Tax Appeals7 B.T.A. 1238; 1927 BTA LEXIS 2980; September 6, 1927, Promulgated *2980 1. Petitioner, an attorney retained to prosecute an action on behalf of the State of Oklahoma, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611562/ | Edward M. Jackson v. Commissioner. Katherine A. Jackson v. Commissioner. Edward M. Jackson and Katherine A. Jackson v. Commissioner.Jackson v. CommissionerDocket Nos. 26588-26590.United States Tax Court1953 Tax Ct. Memo LEXIS 189; 12 T.C.M. (CCH) 778; T.C.M. (RIA) 53240; June 30, 1953Preston D. Orem, Esq., for the peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611563/ | Appeal of PAN-AMERICAN HIDE CO.Pan-American Hide Co. v. CommissionerDocket No. 1970.United States Board of Tax Appeals1 B.T.A. 1249; 1925 BTA LEXIS 2601; May 26, 1925, decided Submitted April 30, 1925. *2601 A reserve set up for self-insurance equal to the estimated premiums payable to an insurer is not deductible as... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611564/ | VUPPARAHILI AND MEERA RAMESH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GOPAL G. AND NEETU G. LALMALANI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRamesh v. CommissionerDocket Nos. 21244-85, 30182-85United States Tax CourtT.C. Memo 1995-346; 1995 Tax Ct. Memo LEXIS 351; 70 T.C.M. (CC... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611565/ | Estate of Jessie Ring Garrett, Deceased, Edward I. Garrett, Executor v. Commissioner.Estate of Jessie Ring Garrett v. CommissionerDocket No. 35955.United States Tax Court1953 Tax Ct. Memo LEXIS 95; 12 T.C.M. (CCH) 1142; T.C.M. (RIA) 53329; October 7, 1953*95 1. The decedent, who died in March 1947, owned one-eighth of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611566/ | APPEALS OF EUGENE E. PAUL, CLARENCE D. MOONEY, AND WILLIAM E. TURNER.Paul v. CommissionerDocket Nos. 955, 956, 957.United States Board of Tax Appeals2 B.T.A. 150; 1925 BTA LEXIS 2528; June 24, 1925, Decided Submitted March 6, 1925. *2528 A dividend declared by the Peerless Manufacturing Co. did not constitute a stock... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611567/ | JAMES M. BUTLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Butler v. CommissionerDocket No. 34730.United States Board of Tax Appeals19 B.T.A. 718; 1930 BTA LEXIS 2342; April 25, 1930, Promulgated *2342 1. The petitioner purchased in fee certain Ohio real estate. Subsequently he executed a lease for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611569/ | J. PITTS JARVIS, JR. AND MARGUERITE F. JARVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJarvis v. CommissionerDocket No. 11194-77.United States Tax CourtT.C. Memo 1980-381; 1980 Tax Ct. Memo LEXIS 207; 40 T.C.M. (CCH) 1225; T.C.M. (RIA) 80381; September 15, 1980, Filed *207 Held: Petitioners' consent ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611570/ | George B. Markle, Jr., and Gertrude N. Markle, Petitioners, v. Commissioner of Internal Revenue, RespondentMarkle v. CommissionerDocket No. 22060United States Tax Court17 T.C. 1593; 1952 U.S. Tax Ct. LEXIS 236; March 26, 1952, Promulgated *236 Decision will be entered under Rule 50. 1. Deductions. -- Held, petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611552/ | CAMELLA J. ULERY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentULERY v. COMMISSIONERDocket No. 4989-89United States Tax CourtT.C. Memo 1990-392; 1990 Tax Ct. Memo LEXIS 403; 60 T.C.M. 282; July 25, 1990, Filed 1990 Tax Ct. Memo LEXIS 403">*403 An appropriate order and decision will be entered. Camella J. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611572/ | Estate of Olive Ruth Swenson, Deceased, Sue Swenson Stubbeman and Sherron Swenson Harvill, Co-Executors, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Swenson v. CommissionerDocket No. 2932-74United States Tax Court65 T.C. 243; 1975 U.S. Tax Ct. LEXIS 38; November 4, 1975, Filed 1975 U.S. Tax Ct.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611573/ | ESTATE OF MARIA CRISTOFANI, DECEASED, FRANK CRISTOFANI, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Cristofani v. CommissionerDocket No. 28538-89United States Tax Court97 T.C. 74; 1991 U.S. Tax Ct. LEXIS 68; 97 T.C. No. 5; July 29, 1991, Filed 1991 U.S. Tax Ct. LEXIS 68">*68 Decision w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611574/ | Eddie Cigelman Corporation v. Commissioner.Eddie Cigelman Corp. v. CommissionerDocket No. 50997.United States Tax CourtT.C. Memo 1955-323; 1955 Tax Ct. Memo LEXIS 15; 14 T.C.M. 1259; T.C.M. (RIA) 55323; December 9, 19551955 Tax Ct. Memo LEXIS 15">*15 Benjamin Fischler, CPA, 401 Broadway, New York, N.Y., for the petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611575/ | Rosemary Howell, Petitioner 1 v. Commissioner of Internal Revenue, RespondentHowell v. CommissionerDocket No. 19104-80United States Tax Court77 T.C. 916; 1981 U.S. Tax Ct. LEXIS 41; October 22, 1981, Filed 1981 U.S. Tax Ct. LEXIS 41">*41 On May 14, 1980, respondent mailed a notice of deficiency to petitioner in which ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611576/ | ESTATE OF HELEN MAY WHEELER, DECEASED, HENRY H. WHEELER, JR. AND FLORENCE WHEELER NEAL, 1 EXECUTORS, ET AL., 2 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Wheeler v. Comm'rDocket Nos. 986-69, 987-69, 988-69, 989-69, 990-69.United States Tax CourtT.C. Memo 1978-15; 1978 Tax Ct. Memo LEXIS 500; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611577/ | The Reporter Publishing Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentReporter Publishing Co. v. CommissionerDocket No. 26352United States Tax Court18 T.C. 86; 1952 U.S. Tax Ct. LEXIS 221; April 11, 1952, Promulgated 1952 U.S. Tax Ct. LEXIS 221">*221 Decision will be entered for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611581/ | CLIFFORD HEMPHILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JANSEN NOYES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES E. GARDNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HAROLD C. STRONG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611584/ | E. N. Sager v. Commissioner.Sager v. CommissionerDocket No. 49107.United States Tax CourtT.C. Memo 1956-225; 1956 Tax Ct. Memo LEXIS 71; 15 T.C.M. 1183; T.C.M. (RIA) 56225; September 28, 19561956 Tax Ct. Memo LEXIS 71">*71 T. M. Mather, Esq., for the respondent. OPPERMemorandum Opinion OPPER, Judge: Respondent determ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611585/ | R. W. CROSMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. A. MCPHERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. G. CARRAVAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. R. CLEVELAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. H. LEIGHTO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611586/ | San Marcos Hotel Company v. Commissioner.San Marcos Hotel Co. v. CommissionerDocket No. 25618.United States Tax Court1952 Tax Ct. Memo LEXIS 253; 11 T.C.M. 388; T.C.M. (RIA) 52108; April 18, 1952William D. Morrison, Esq., 840 San Diego Trust & Savings Bldg.,san Diego, Calif., for the petitioner. H. A. Melville, Esq., f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611587/ | Rebecca Bell, Petitioner v. Commissioner of Internal Revenue, RespondentBell v. CommissionerDocket No. 4789-79United States Tax Court76 T.C. 232; 1981 U.S. Tax Ct. LEXIS 172; February 18, 1981, Filed 1981 U.S. Tax Ct. LEXIS 172">*172 Decision will be entered for the respondent. Petitioner purchased stock from her fath... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611588/ | WYNN M. STEPHENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStephens v. CommissionerDocket No. 17301-83.United States Tax CourtT.C. Memo 1987-196; 1987 Tax Ct. Memo LEXIS 190; 53 T.C.M. 607; T.C.M. (RIA) 87196; April 13, 1987. Wynn M. Stephens, pro se. George E. Gasper, for the respondent. FAYMEMORAND... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611591/ | W. R. Winchester v. Commissioner.W. Winchester v. CommissionerDocket No. 10473.United States Tax Court1947 Tax Ct. Memo LEXIS 268; 6 T.C.M. 314; T.C.M. (RIA) 47073; March 25, 19471947 Tax Ct. Memo LEXIS 268">*268 On the facts held that during the taxable year the petitioner and his wife, with the intention to do so, w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611592/ | LORRAINE K. MURPHY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMurphy v. CommissionerDocket Nos. 15233-91, 14613-93United States Tax CourtT.C. Memo 1995-76; 1995 Tax Ct. Memo LEXIS 77; 69 T.C.M. 1916; February 16, 1995, Filed 1995 Tax Ct. Memo LEXIS 77">*77 Decisions will be entered under Rule 155. For... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611593/ | ROY S. SHORT, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShort v. CommissionerDocket No. 11125-87United States Tax CourtT.C. Memo 1990-370; 1990 Tax Ct. Memo LEXIS 394; 60 T.C.M. 174; T.C.M. (RIA) 90370; July 23, 1990, Filed 1990 Tax Ct. Memo LEXIS 394">*394 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611594/ | Apis Productions, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentApis Productions, Inc. v. CommissionerDocket No. 1849-82United States Tax Court86 T.C. 1192; 1986 U.S. Tax Ct. LEXIS 97; 86 T.C. No. 69; June 16, 1986, Filed 1986 U.S. Tax Ct. LEXIS 97">*97 Decision will be entered for the petitioner. P,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611597/ | APPEAL OF GUARANTEE CONSTRUCTION CO.Guarantee Constr. Co. v. CommissionerDocket Nos. 1828, 1848.United States Board of Tax Appeals2 B.T.A. 1145; 1925 BTA LEXIS 2162; October 30, 1925, Decided Submitted April 28, 1925. 1925 BTA LEXIS 2162">*2162 1. A corporation which in 1909 purchased stock of another corporation an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611600/ | ALBERT J. AND ELAINE K. GUILBEAU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGuilbeau v. CommissionerDocket No. 1938-76.United States Tax CourtT.C. Memo 1980-166; 1980 Tax Ct. Memo LEXIS 420; 40 T.C.M. 323; T.C.M. (RIA) 80166; May 7, 1980, Filed Robert M. Tyle, for the petitioners. Kenneth Bersani, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611601/ | Sol Diamond and Muriel Diamond, Petitioners v. Commissioner of Internal Revenue, RespondentDiamond v. CommissionerDocket Nos. 3260-65, 2989-66United States Tax Court56 T.C. 530; 1971 U.S. Tax Ct. LEXIS 113; June 21, 1971, Filed 1971 U.S. Tax Ct. LEXIS 113">*113 Decision will be entered for the respondent. 1. In 1961 p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611602/ | Paul Bakewell, Jr., Petitioner, v. Commissioner of Internal Revenue, RespondentBakewell v. CommissionerDocket No. 47853United States Tax Court23 T.C. 803; 1955 U.S. Tax Ct. LEXIS 254; January 31, 1955, Filed 1955 U.S. Tax Ct. LEXIS 254">*254 Decision will be entered for the respondent. 1. Business Expense -- Hearing A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611603/ | ANNIE G. PHILLIPS, ARTHUR L. PHILLIPOS, SEYMOUR PHILLIPS, AND ABRAHAM S. PHILLIPS, EXECUTORS, ESTATE OF I. L. PHILLIPS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Phillips v. CommissionerDocket No. 19286.United States Board of Tax Appeals15 B.T.A. 1218; 1929 BTA LEXIS 2705; April 2, 1929, Promulgated ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611605/ | BRENDA R. SHECKLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSheckles v. CommissionerDocket No. 616-80.United States Tax CourtT.C. Memo 1984-289; 1984 Tax Ct. Memo LEXIS 380; 48 T.C.M. 222; T.C.M. (RIA) 84289; June 4, 1984. Dale C. Allen, for the petitioner. Shuford A. Tucker, Jr., for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611606/ | Frank S. Davis v. Commissioner. Frank S. and Arline Davis v. Commissioner.Davis v. CommissionerDocket Nos. 53964, 53965.United States Tax CourtT.C. Memo 1956-206; 1956 Tax Ct. Memo LEXIS 88; 15 T.C.M. 1073; T.C.M. (RIA) 56206; September 7, 19561956 Tax Ct. Memo LEXIS 88">*88 Net worth. - Inadequacy of petitioners' rec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611607/ | Vernon L. Sheeley, Petitioner v. Commissioner of Internal Revenue, RespondentSheeley v. CommissionerDocket No. 7719-71United States Tax Court59 T.C. 531; 1973 U.S. Tax Ct. LEXIS 188; 59 T.C. No. 51; January 8, 1973, Filed 1973 U.S. Tax Ct. LEXIS 188">*188 Decision will be entered for the respondent. In 1968 petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611654/ | SHEPPARD & MYERS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sheppard & Myers, Inc. v. CommissionerDocket No. 21234.United States Board of Tax Appeals17 B.T.A. 1297; 1929 BTA LEXIS 2148; November 7, 1929, Promulgated *2148 1. A corporation and a partnership made separate income and excess-profi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611658/ | ROBERT M. WARNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWarner v. CommissionerDocket No. 7480-77.United States Tax CourtT.C. Memo 1979-236; 1979 Tax Ct. Memo LEXIS 289; 38 T.C.M. (CCH) 938; T.C.M. (RIA) 79236; June 18, 1979, Filed *289 Held, the Commissioner's deficiency determination is sustained. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611659/ | Donald R. Dykes and Essie J. Dykes v. Commissioner.Dykes v. CommissionerDocket No. 2562-70.United States Tax CourtT.C. Memo 1971-266; 1971 Tax Ct. Memo LEXIS 65; 30 T.C.M. (CCH) 1141; T.C.M. (RIA) 71266; October 18, 1971, Filed. James D. Webb III, 920 Hartford Bldg., Dallas, Tex., for the petitioners. W. John Howard, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611660/ | CHARLES F. AND KIM K. URBAUER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentUrbauer v. CommissionerDocket No. 11173-90United States Tax CourtT.C. Memo 1992-170; 1992 Tax Ct. Memo LEXIS 181; 63 T.C.M. (CCH) 2492; March 24, 1992, Filed *181 Decision will be entered under Rule 155. Charles F. Urbauer, pro ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653762/ | Case: 19-30110 Document: 00515715774 Page: 1 Date Filed: 01/22/2021
United States Court of Appeals
for the Fifth Circuit United States Court of Appeals
Fifth Cir... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653763/ | Case: 20-10728 Document: 00515715509 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/4611611/ | DONA H. SLY AND JOANN E. SLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSly v. CommissionerDocket No. 19030-87United States Tax CourtT.C. Memo 1990-12; 1990 Tax Ct. Memo LEXIS 12; 58 T.C.M. 1145; T.C.M. (RIA) 90012; January 8, 19901990 Tax Ct. Memo LEXIS 12">*12 Held: For purposes of clarification, and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611612/ | Paul Bakewell, Jr., and St. Louis Union Trust Company, as Trustees of the Estate of Edward H. Simmons, deceased, Transferees v. Commissioner. Dorothy Simmons Hock, Beneficiary and Transferee v. Commissioner.Bakewell v. CommissionerDocket Nos. 774 and 1858.United States Tax Court1944 Tax Ct. Memo LEXIS 282; 3 T.C.M. 388... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611613/ | A. L. WEINER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Weiner v. CommissionerDocket Nos. 13048, 14672.United States Board of Tax Appeals10 B.T.A. 1184; 1928 BTA LEXIS 3940; March 6, 1928, Promulgated 1928 BTA LEXIS 3940">*3940 The amount of traveling expenses determined and allowed as deduction from... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611615/ | MONTELEPRE SYSTEMED, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMontelepre Systemed, Inc. v. CommissionerDocket No. 30290-88United States Tax CourtT.C. Memo 1991-46; 1991 Tax Ct. Memo LEXIS 65; 61 T.C.M. 1782; T.C.M. (RIA) 91046; February 6, 1991, Filed 1991 Tax Ct. Memo LEXIS 65">*65 Decision will... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611616/ | Princess E. L. Lingham-Pritchard v. Commissioner.Lingham-Pritchard v. CommissionerDocket Nos. 2752-63, 4518-63.United States Tax CourtT.C. Memo 1964-185; 1964 Tax Ct. Memo LEXIS 150; 23 T.C.M. 1100; T.C.M. (RIA) 64185; July 9, 19641964 Tax Ct. Memo LEXIS 150">*150 Princess E. L. Lingham-Pritchard, pro se, 40 W. 135th ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611617/ | Juliana Schroeder v. Commissioner.Schroeder v. CommissionerDocket Nos. 21813, 26269.United States Tax Court1952 Tax Ct. Memo LEXIS 358; 11 T.C.M. 8; T.C.M. (RIA) 52000; January 7, 19521952 Tax Ct. Memo LEXIS 358">*358 Petitioner's husband was sole proprietor of a lumber business. He died in 1936 leaving a 51 per cent ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611618/ | CHICAGO RAILWAY EQUIPMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chicago R. Equipment Co. v. CommissionerDocket No. 3964.United States Board of Tax Appeals13 B.T.A. 471; 1928 BTA LEXIS 3234; September 24, 1928, Promulgated 1928 BTA LEXIS 3234">*3234 1. The March 1, 1913, value of depreciable... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611650/ | MARINE TRANSPORT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM J. NORVILLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. W. B. BELLINGRATH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PEYTON NORVILLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENU... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611619/ | JOHN CONNORS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Connors v. Comm'rDocket No. 19571-07LUnited States Tax Court2008 U.S. Tax Ct. LEXIS 38; July 14, 2008, Entered2008 U.S. Tax Ct. LEXIS 38">*38 Joseph Robert Goeke, Judge.Joseph Robert GoekeORDER & DECISIONThis case was called from the calendar for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611620/ | ANN MARIE MINIHAN, Petitioner, and JOHN J. MINIHAN, JR., Intervenor, v. COMMISSIONER OF INTERNAL REVENUE, RespondentMinihan v. Comm'rDocket No. 26595-09United States Tax Court2012 U.S. Tax Ct. LEXIS 7; February 17, 2012, DecidedMinihan v. Commissioner, 138 T.C. 1">138 T.C. 1, 2012 U.S. Tax Ct. LEXIS 1">2012 U.S. Tax Ct... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611621/ | LIBERTY ASPHALT CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EDWIN L. FREDERICK and MIRIAM E. FREDERICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLiberty Asphalt Corp. v. CommissionerDocket Nos. 19934-80, 19935-80.United States Tax CourtT.C. Memo 1985-145; 1985 Tax Ct. Memo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611622/ | APPEAL OF BLOEDEL'S JEWELRY, INC.Bloedel's Jewelry, Inc. v. CommissionerDocket No. 2840.United States Board of Tax Appeals2 B.T.A. 611; 1925 BTA LEXIS 2310; September 28, 1925, Decided Submitted May 5, 1925. 1925 BTA LEXIS 2310">*2310 Nelson Trottman, Esq., for the taxpayer. W. Frank Gibbs, Esq., for the Commissioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611623/ | Bruce W. Hulbert and Mary U. Hulbert v. Commissioner. Bruce W. Hulbert v. Commissioner. Charles H. Edwards v. Commissioner.Bruce W. Hulbert & Mary U. Hulbert v. CommissionerDocket Nos. 30861, 30862, 30863.United States Tax Court1953 Tax Ct. Memo LEXIS 12; 12 T.C.M. 1443; T.C.M. (RIA) 54007; December 30, 19531953 Tax Ct... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611624/ | M. H. McDonnell and Opal McDonnell v. Commissioner.McDonnell v. CommissionerDocket Nos. 5188-63, 754-64.United States Tax CourtT.C. Memo 1965-125; 1965 Tax Ct. Memo LEXIS 204; 24 T.C.M. 647; T.C.M. (RIA) 65125; May 11, 1965Jimmie C. Dixon and George J. Petrovich, Jr., Rowan Bldg., Ft. Worth, Tex., for the petitioners. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611625/ | Demor, Inc. v. Commissioner. Sidney Gollobin and Lila Gollobin v. Commissioner.Demor, Inc. v. CommissionerDocket Nos. 7003-65, 7004-65.United States Tax CourtT.C. Memo 1968-279; 1968 Tax Ct. Memo LEXIS 19; 27 T.C.M. 1496; T.C.M. (RIA) 68279; December 3, 1968. Filed Alfred W Kiefer, 140 Main St., Hackensack, N. J., for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611626/ | M. J. SCANLON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Scanlon v. CommissionerDocket No. 33427.United States Board of Tax Appeals21 B.T.A. 1120; 1931 BTA LEXIS 2242; January 13, 1931, Promulgated 1931 BTA LEXIS 2242">*2242 The petitioner purchased two lots of stock in a corporation, one in 1917 and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611627/ | Estate of L. E. Faris, Deceased, Mari Jane Faris, Executrix v. Commissioner.Estate of Faris v. CommissionerDocket No. 51073.United States Tax CourtT.C. Memo 1955-268; 1955 Tax Ct. Memo LEXIS 71; 14 T.C.M. 1061; T.C.M. (RIA) 55268; September 29, 19551955 Tax Ct. Memo LEXIS 71">*71 Held: Petitioner is entitled to deduct... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611628/ | APPEAL OF CITIZENS TRUST CO. OF UTICA.Citizens Trust Co. v. CommissionerDocket No. 3373.United States Board of Tax Appeals2 B.T.A. 1239; 1925 BTA LEXIS 2132; November 6, 1925, Decided Submitted July 10, 1925. 1925 BTA LEXIS 2132">*2132 1. The taxpayer held notes and other obligations of an individual who became bank... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611629/ | J. N. STEVERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Steverson v. CommissionerDocket No. 11179.United States Board of Tax Appeals18 B.T.A. 1099; 1930 BTA LEXIS 2525; February 12, 1930, Promulgated 1930 BTA LEXIS 2525">*2525 1. DEPRECIATION DEDUCTION. - For the three years under consideration t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611630/ | Pauline W. Ach, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentAch v. CommissionerDocket Nos. 94162, 94163, 94164United States Tax Court42 T.C. 114; 1964 U.S. Tax Ct. LEXIS 117; April 15, 1964, Filed 1964 U.S. Tax Ct. LEXIS 117">*117 Decisions will be entered under Rule 50. 1. Held: The Commissi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611631/ | Elmira City Realty Corporation v. Commissioner.Elmira City Realty Corp. v. CommissionerDocket No. 56110.United States Tax CourtT.C. Memo 1957-53; 1957 Tax Ct. Memo LEXIS 191; 16 T.C.M. 235; T.C.M. (RIA) 57053; March 29, 19571957 Tax Ct. Memo LEXIS 191">*191 Held, that petitioner is entitled to a deduction of $5,224.10... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611632/ | ASA M. BAILEY, JR., AND BESSIE M. BAILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBailey v. CommissionerDocket No. 928-90United States Tax CourtT.C. Memo 1991-385; 1991 Tax Ct. Memo LEXIS 450; 62 T.C.M. 437; T.C.M. (RIA) 91385; August 12, 1991, Filed 1991 Tax Ct. Memo LEXIS 450">*450 Decision will be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611633/ | ROBERT LOHR AND PATRICIA LOHR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLohr v. CommissionerDocket No. 9083-74.United States Tax CourtT.C. Memo 1976-308; 1976 Tax Ct. Memo LEXIS 94; 35 T.C.M. 1382; T.C.M. (RIA) 760308; September 29, 1976, Filed Thomas J. Carley, for the petitioner. Gerald V. May, Jr.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611634/ | THOMAS R. MEAGHER and ELIZABETH MEAGHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMeagher v. CommissionerDocket No. 2738-74.United States Tax CourtT.C. Memo 1977-270; 1977 Tax Ct. Memo LEXIS 173; 36 T.C.M. 1091; T.C.M. (RIA) 770270; August 15, 1977, Filed John Gigounas and Joseph S. Radovsky, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611635/ | Liberty Finance Service, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentLiberty Finance Service, Inc. v. CommissionerDocket No. 62634United States Tax Court34 T.C. 682; 1960 U.S. Tax Ct. LEXIS 108; July 11, 1960, Filed 1960 U.S. Tax Ct. LEXIS 108">*108 Decision will be entered under Rule 50. Petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611637/ | Commerce Trust Company, Trustee of the Investors Fund Trust (Series B), formerly the Insured Investors Trust (Series B), under Trust Indenture dated October 25, 1935, between Insured Investors, Incorporated, a Missouri corporation, first party, and said Commerce Trust Company, as Trustee, second party, and the Register... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611638/ | EDWARD H. HELLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Heller v. CommissionerDocket Nos. 94794, 94795.United States Board of Tax Appeals41 B.T.A. 1020; 1940 BTA LEXIS 1112; May 1, 1940, Promulgated 1940 BTA LEXIS 1112">*1112 1. Petitioner and other relatives of his children contributed money an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611640/ | David L. Narver, Jr., and Margaret B. Narver, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentNarver v. CommissionerDocket Nos. 4453-75, 4509-75, 4541-75, 4542-75, 4543-75, 5570-75, 5632-75, 5937-75, 8101-75, 8311-75, 8051-76, 8053-76, 8054-76, 8057-76, 8058-76, 8059-76, 8101-76, 8102-76, 8103-76, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611641/ | ROSCOE C. WEBB, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWebb v. CommissionerDocket No. 11415-85United States Tax CourtT.C. Memo 1994-549; 1994 Tax Ct. Memo LEXIS 557; 68 T.C.M. 1106; 68 Trade Cas. (CCH) P1106; October 31, 1994, Filed 1994 Tax Ct. Memo LEXIS 557">*557 Petitioner's Motion to Vacat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611643/ | Robert W. Unser and Norma A. Unser, Petitioners v. Commissioner of Internal Revenue, Respondent; Robert W. Unser, Petitioner v. Commissioner of Internal Revenue, RespondentUnser v. CommissionerDocket Nos. 5920-70, 5921-70United States Tax Court59 T.C. 528; 1973 U.S. Tax Ct. LEXIS 187; 59 T.C. No. 50; January 8, 1973, F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611645/ | Estate of Miran Karagheusian, Walter J. Corno, Leila Karagheusian, and Minot A. Crofoot, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentKaragheusian v. CommissionerDocket No. 47159United States Tax Court23 T.C. 806; 1955 U.S. Tax Ct. LEXIS 255; January 31, 1955, Filed 1955 U.S. Tax Ct. LEXIS 255... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611646/ | Patricia A. Ruby Hall v. Commissioner.Hall v. CommissionerDocket No. 95329.United States Tax CourtT.C. Memo 1964-157; 1964 Tax Ct. Memo LEXIS 178; 23 T.C.M. 930; T.C.M. (RIA) 64157; June 8, 19641964 Tax Ct. Memo LEXIS 178">*178 Petitioner, by trade a professional ice skater, is an employee of the Ice Follies. She is r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611647/ | HARRY F. FERGUSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFerguson v. CommissionerDocket No. 29881-83.United States Tax CourtT.C. Memo 1985-129; 1985 Tax Ct. Memo LEXIS 496; 49 T.C.M. 1007; T.C.M. (RIA) 85129; March 25, 1985. Harry F. Ferguson, pro se. Fera Wagner and Dennis L. Perez, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611661/ | The Davey Company (a New Jersey Corporation) and Subsidiary Companies, The Davey Company (a Pennsylvania Corporation) and Aurora Paperboard Company, Petitioners, v. Commissioner of Internal Revenue, RespondentDavey Co. v. CommissionerDocket No. 66755United States Tax Court32 T.C. 743; 1959 U.S. Tax Ct. LEXIS 139; June ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4340766/ | ARTHUR DULIK, JR. AND ELLEN B. KUGLER DULIK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDulik v. Comm'rDocket No. 16642-15S.United States Tax CourtT.C. Summary Opinion 2017-51; 2017 Tax Ct. Summary LEXIS 51; July 13, 2017, FiledDecision will be entered under Rule 155.*51 Arthur Dulik, Jr., and Ellen B. ... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4611662/ | GARRISON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Garrison Co. v. CommissionerDocket No. 15006.United States Board of Tax Appeals17 B.T.A. 460; 1929 BTA LEXIS 2290; September 25, 1929, Promulgated 1929 BTA LEXIS 2290">*2290 1. Under the Constitution of the State of Arkansas a promissory note g... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611664/ | Julius (Jay) C. Henricks v. Commissioner.Henricks v. CommissionerDocket No. 16192.United States Tax Court1949 Tax Ct. Memo LEXIS 34; 8 T.C.M. 993; T.C.M. (RIA) 49268; November 8, 19491949 Tax Ct. Memo LEXIS 34">*34 Deduction: Business expenses. - Petitioner, an advertising solicitor, deducted on his returns as ordinar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611665/ | GEORGE M. and JOY R. TOWNS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTowns v. CommissionerDocket No. 6748-72.United States Tax CourtT.C. Memo 1974-140; 1974 Tax Ct. Memo LEXIS 179; 33 T.C.M. 632; T.C.M. (RIA) 74140; June 3, 1974, Filed. George M. Towns and Joy R. Towns, pro se. Samuel W. Graber, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611666/ | JULIAN H. BRASWELL AND ANNE S. BRASWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBraswell v. CommissionerDocket No. 22024-90United States Tax CourtT.C. Memo 1993-413; 1993 Tax Ct. Memo LEXIS 425; 66 T.C.M. 627; September 8, 1993, Filed 1993 Tax Ct. Memo LEXIS 425">*425 Decision will be entered for r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611667/ | Winnsboro Granite Corporation, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentWinnsboro Granite Corp. v. CommissionerDocket Nos. 67661, 67662, 69640United States Tax Court32 T.C. 974; 1959 U.S. Tax Ct. LEXIS 118; July 29, 1959, Filed 1959 U.S. Tax Ct. LEXIS 118">*118 Decisions will be entered und... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611668/ | Bradley J. Broyles and Kathryn A. Broyles, et. al. 1 v. Commissioner Broyles v. CommissionerDocket Nos. 89121, 89122, 89284.United States Tax CourtT.C. Memo 1962-215; 1962 Tax Ct. Memo LEXIS 94; 21 T.C.M. 1148; T.C.M. (RIA) 62215; September 13, 19621962 Tax Ct. Memo LEXIS 94">*94 John L. Flynn, Esq., 311 Failing Bldg.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611670/ | NORMAN J. THOMPSON and GWENDOLYN THOMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThompson v. CommissionerDocket No. 18895-81.United States Tax CourtT.C. Memo 1984-337; 1984 Tax Ct. Memo LEXIS 337; 48 T.C.M. 412; T.C.M. (RIA) 840337; July 2, 1984. 1984 Tax Ct. Memo LEXIS 337">*337 Held, advanced ro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611671/ | EDITH A. WOLF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wolf v. CommissionerDocket No. 92429.United States Board of Tax Appeals40 B.T.A. 1232; 1939 BTA LEXIS 733; December 22, 1939, Promulgated 1939 BTA LEXIS 733">*733 Petitioner, desiring to perpetuate the memory of her father, created a committee ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611674/ | The Mutual Benefit Life Insurance Company, Petitioner v. Commissioner of Internal Revenue, RespondentMutual Ben. Life Ins. Co. v. CommissionerDocket No. 3671-70United States Tax Court58 T.C. 679; 1972 U.S. Tax Ct. LEXIS 84; July 27, 1972, Filed 1972 U.S. Tax Ct. LEXIS 84">*84 Decision will be entered under Rule 50. A ... | 01-04-2023 | 11-20-2020 |
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