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https://www.courtlistener.com/api/rest/v3/opinions/4611835/ | William F. Krahl, Petitioner, v. Commissioner of Internal Revenue, RespondentKrahl v. CommissionerDocket No. 12304United States Tax Court9 T.C. 862; 1947 U.S. Tax Ct. LEXIS 46; October 30, 1947, Promulgated *46 Decision will be entered for respondent. Petitioner purchased two partly abutting properties in the city of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611836/ | Appeal of TEL-ELECTRIC CO.Tel-Electric Co. v. CommissionerDocket No. 315.United States Board of Tax Appeals1 B.T.A. 434; 1925 BTA LEXIS 2930; January 29, 1925, decided Submitted December 6, 1924. *2930 The Board has jurisdiction to consider an appeal involving the determination of invested capital in a year in which ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611837/ | Estate of John L. J. Belzer, Deceased, Girard Trust Company and Alexander Conn, Executors v. Commissioner.Estate of Belzer v. CommissionerDocket No. 108709.United States Tax Court1943 Tax Ct. Memo LEXIS 467; 1 T.C.M. (CCH) 539; T.C.M. (RIA) 43060; February 4, 1943*467 Alexander Conn, Esq., 1420 Walnut St., Philadelphi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611838/ | UNITED STATES FIDELITY AND GUARANTY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.United States Fidelity & Guaranty Co. v. CommissionerDocket No. 91398.United States Board of Tax Appeals40 B.T.A. 1010; 1939 BTA LEXIS 766; December 5, 1939, Promulgated *766 A loan made by the Reconstruction Finan... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611840/ | Charles Oster v. Commissioner.Oster v. CommissionerDocket No. 92833.United States Tax CourtT.C. Memo 1964-335; 1964 Tax Ct. Memo LEXIS 2; 23 T.C.M. (CCH) 2072; T.C.M. (RIA) 64335; December 30, 1964*2 Held, that petitioner was not engaged in a trade or business of organizing and promoting corporations and that gains an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611841/ | E. W. Schuessler and Aline Schuessler, Petitioners, v. Commissioner of Internal Revenue, RespondentSchuessler v. CommissionerDocket No. 51326United States Tax Court24 T.C. 247; 1955 U.S. Tax Ct. LEXIS 186; May 19, 1955, Filed *186 Decision will be entered for the respondent. In 1946, petitioner E. W. Schuessler sold g... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611842/ | Lena M. Buchwach v. Commissioner.Buchwach v. CommissionerDocket No. 18564.United States Tax Court1950 Tax Ct. Memo LEXIS 93; 9 T.C.M. (CCH) 835; T.C.M. (RIA) 50229; September 22, 1950*93 Petitioner's income determined on the so-called bank deposit basis. Fraud penalties not sustained. Negligence penalties imposed. Ga... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611843/ | RODNEY AND AUDREY COLEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentColeman v. CommissionerDocket Nos. 5113-72, 7028-72.United States Tax CourtT.C. Memo 1979-139; 1979 Tax Ct. Memo LEXIS 388; 38 T.C.M. (CCH) 605; T.C.M. (RIA) 79139; April 10, 1979, Filed Edward T. Haggins and Joseph H. Blackwell, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562675/ | Case: 18-15071 Date Filed: 09/03/2020 Page: 1 of 39
[PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
________________________
... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611853/ | The Humacid Company, Petitioner, v. Commissioner of Internal Revenue, Respondent; Fritz Huntsinger and Estate of Mathilde Huntsinger, Deceased, Fritz Huntsinger, Executor, Petitioners, v. Commissioner of Internal Revenue, RespondentHumacid Co. v. CommissionerDocket Nos. 95343, 95344United States Tax Court42 T.C. 894; 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611855/ | MUTUAL BUILDING & INVESTMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mutual Bldg. & Inv. Co. v. CommissionerDocket No. 5531.United States Board of Tax Appeals11 B.T.A. 999; 1928 BTA LEXIS 3676; May 3, 1928, Promulgated *3676 1. A letter written to the petitioner by the respondent, in which cl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611856/ | SANTO J. TRAFFICANTE and GERALDINE L. TRAFFICANTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTrafficante v. CommissionerDocket No. 14676-88United States Tax CourtT.C. Memo 1990-353; 1990 Tax Ct. Memo LEXIS 365; 60 T.C.M. (CCH) 110; T.C.M. (RIA) 90353; July 11, 1990, Filed Decision will be entered under... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611857/ | Richard A. Hopping v. Commissioner. W. Frank Hopping v. Commissioner. Bruce S. Hopping v. Commissioner.Hopping v. CommissionerDocket Nos. 7778, 11931, 11932.United States Tax Court1947 Tax Ct. Memo LEXIS 181; 6 T.C.M. (CCH) 668; T.C.M. (RIA) 47162; June 20, 1947Leonard R. Tanner, Jr., Esq., for the petitioner. Albert H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2123406/ | 180 Cal. App. 3d 152 (1986)
225 Cal. Rptr. 364
WHISPERING PINES MOBILE HOME PARK, LTD., Plaintiff and Appellant,
v.
CITY OF SCOTTS VALLEY et al., Defendants and Respondents; RICHARD DICKERMAN et al., Real Parties in Interest and Respondents.
Docket No. H000384.
Court of Appeals of California, Sixth District.
April 22, ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4611858/ | Wilford L. Hamann and Dolores G. Hamann v. Commissioner.Hamann v. CommissionerDocket No. 524-62.United States Tax CourtT.C. Memo 1964-319; 1964 Tax Ct. Memo LEXIS 19; 23 T.C.M. (CCH) 1979; T.C.M. (RIA) 64319; December 15, 1964*19 George L. Ginger, David Scott Bldg., Detroit, Mich., for the petitioners. Carl W. Kloepfe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/264527/ | 332 F.2d 562
64-2 USTC P 9541
Alan B. KUPER and Virginia A. Kuper, Petitioners,v.COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 14749.
United States Court of Appeals Third Circuit.
Argued April 14, 1964.Decided June 9, 1964.
Martin D. Cohen, Newark, N.J. (Cohen, Rosenbaum & Scher, Newark, N.J., on the brief), for... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/2714110/ | retrieve their belongings around 11 p.m. the next night. Blake was upset
with their decision.
On March 4, 2003, Kim, Van Dine, and two of their friends
drove to Blake's house in two vehicles to retrieve the women's belongings.
T... | 01-04-2023 | 08-06-2014 |
https://www.courtlistener.com/api/rest/v3/opinions/4611860/ | ORANGE COUNTY AGRICULTURAL SOCIETY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOrange County Agricultural Soc. v. CommissionerDocket No. 397-81"X"United States Tax CourtT.C. Memo 1988-380; 1988 Tax Ct. Memo LEXIS 407; 55 T.C.M. (CCH) 1602; T.C.M. (RIA) 88380; August 16, 1988Joseph*408 B. Murphy, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611861/ | Hammond Lead Products, Inc. v. Commissioner.Hammond Lead Products, Inc. v. CommissionerDocket No. 913-67.United States Tax CourtT.C. Memo 1969-14; 1969 Tax Ct. Memo LEXIS 284; 28 T.C.M. (CCH) 54; T.C.M. (RIA) 69014; January 16, 1969, Filed Lester M. Ponder, 1313 Merchants Bank Bldg., Indianapolis, Ind., and Owen Crumpa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611863/ | ROGERS PEET CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rogers Peet Co. v. CommissionerDocket No. 16593.United States Board of Tax Appeals21 B.T.A. 577; 1930 BTA LEXIS 1831; December 8, 1930, Promulgated *1831 1. Since the record does not disclose that there were dificiencies for the taxable year... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611865/ | ARLEN R. THOMPSON AND PATRICIA R. THOMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThompson v. CommissionerDocket No. 514-85.United States Tax CourtT.C. Memo 1992-248; 1992 Tax Ct. Memo LEXIS 258; 63 T.C.M. (CCH) 2883; April 28, 1992, Filed *258 An appropriate order will be issued. Thomas E. Reddi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611866/ | FRANK A. MADDAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Maddas v. CommissionerDocket No. 82403.United States Board of Tax Appeals40 B.T.A. 572; 1939 BTA LEXIS 831; September 28, 1939, Promulgated *831 1. Petitioner was a large stockholder and the directing head of a brewery engaged in the busines... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611867/ | Appeal of TAMPA SHIPBUILDING & ENGINEERING CO.Tampa Shipbuilding & Engineering Co. v. CommissionerDocket No. 564.United States Board of Tax Appeals1 B.T.A. 485; 1925 BTA LEXIS 2891; January 31, 1925, decided Submitted January 14, 1925. *2891 Income received in 1919 from the United States Shipping Board Emergency Flee... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611870/ | JOHN L. YORK and ELIZABETH G. YORK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentYork v. CommissionerDocket No. 1714-72.United States Tax CourtT.C. Memo 1974-222; 1974 Tax Ct. Memo LEXIS 95; 33 T.C.M. (CCH) 988; T.C.M. (RIA) 74222; August 28, 1974, Filed. John L. York, pro se. Edward P. Phillips, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611871/ | Anthony D. Christopher v. Commissioner.Christopher v. CommissionerDocket No. 64521.United States Tax CourtT.C. Memo 1959-116; 1959 Tax Ct. Memo LEXIS 131; 18 T.C.M. (CCH) 521; T.C.M. (RIA) 59116; June 5, 1959*131 Held, petitioner is not entitled to deductions for payments to his divorced wife under section 23(u), 1939... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611873/ | JACQUES B. WALLACH AND DORIS F. WALLACH, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Wallach v. CommissionerDocket Nos. 871-79, 3795-79, 15338-80, 19525-80.United States Tax CourtT.C. Memo 1982-502; 1982 Tax Ct. Memo LEXIS 246; 44 T.C.M. (CCH) 1002; T.C.M. (RIA) 82502; August 31, 1982. Waldro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611844/ | BESSIE M. BRAINARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. *Brainard v. CommissionerDocket No. 108220.United States Board of Tax Appeals47 B.T.A. 947; 1942 BTA LEXIS 625; October 27, 1942, Promulgated *625 1. Petitioner is the transferee of the assets of an estate. The executors filed a written... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611845/ | EDWARD G. SIROVATKA and BARBARA A. SIROVATKA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSirovatka v. CommissionerDocket No. 12247-77.United States Tax CourtT.C. Memo 1983-634; 1983 Tax Ct. Memo LEXIS 160; 47 T.C.M. (CCH) 71; T.C.M. (RIA) 83634; October 12, 1983. *160 John K. O'Connor,Leland E. Hutchin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611846/ | ALLEN D. THARP AND MARGIE N. THARP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTharp v. CommissionerDocket No. 27587-86United States Tax CourtT.C. Memo 1989-406; 1989 Tax Ct. Memo LEXIS 404; 57 T.C.M. (CCH) 1190; T.C.M. (RIA) 89406; August 7, 1989James T. Knight and James P. Knight, Jr., for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611847/ | A. D. Irwin, Petitioner, v. Commissioner of Internal Revenue, Respondent. A. O. Leighton and Gertrude Leighton, Petitioners, v. Commissioner of Internal Revenue, RespondentIrwin v. CommissionerDocket Nos. 45965, 45966United States Tax Court24 T.C. 722; 1955 U.S. Tax Ct. LEXIS 135; July 21, 1955, Filed *135 Decisions w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611851/ | EDWARD W. JOHNSON and CYNTHIA D. WORSLEY F.K.A. CYNTHIA D. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket No. 29389-89United States Tax CourtT.C. Memo 1990-542; 1990 Tax Ct. Memo LEXIS 596; 60 T.C.M. (CCH) 1028; T.C.M. (RIA) 90542; October 18, 1990, Filed Paul S. Besso... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611852/ | BROWN LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown Lumber Co. v. CommissionerDocket No. 12703.United States Board of Tax Appeals9 B.T.A. 719; 1927 BTA LEXIS 2530; December 20, 1927, Promulgated *2530 1. Title to property passes when the parties so intend. Legal rules as to when title... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653768/ | In the
United States Court of Appeals
For the Seventh Circuit
____________________
No. 20-1374
ANNE MARNOCHA,
Plaintiff-Appellant,
v.
ST. VINCENT HOSPITAL AND HEALTH CARE CENTER, INC.
and ST. VINCE... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653769/ | USCA11 Case: 20-12635 Date Filed: 01/22/2021 Page: 1 of 4
[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
________________________
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653770/ | USCA11 Case: 20-11967 Date Filed: 01/22/2021 Page: 1 of 14
[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
________________________
No. 20-11967
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653771/ | Filed 1/22/21 Sone v. Superior Court CA4/2
NOT TO BE PUBLISHED IN OFFICIAL REPORTS
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for
publication or ordered published, except as specified by rule 8.1115(b). This opinio... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653772/ | Filed 1/22/21 P. v. Sosa CA4/1
NOT TO BE PUBLISHED IN OFFICIAL REPORTS
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for
publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certifie... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653773/ | Filed 1/22/21 P. v. Murphy CA4/3
NOT TO BE PUBLISHED IN OFFICIAL REPORTS
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for
publication or ordered published, except as specified by rule 8.1115(b). This opinion has not be... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653774/ | Filed 1/22/21 P. v. Moore CA2/2
NOT TO BE PUBLISHED IN THE OFFICIAL REPORTS
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions
not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion
has not been certified for pub... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653775/ | Filed 1/22/21 P. v. Hood CA1/3
NOT TO BE PUBLISHED IN OFFICIAL REPORTS
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for
publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certif... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653776/ | Filed 1/22/21 P. v. Ayon CA4/1
NOT TO BE PUBLISHED IN OFFICIAL REPORTS
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for
publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certifie... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653777/ | Filed 1/22/21 Norris v. Lennar Homes of Cal. CA4/2
NOT TO BE PUBLISHED IN OFFICIAL REPORTS
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for
publication or ordered published, except as specified by rule 8.1115(b). This opi... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4611874/ | Wesley H. Morgan and Harriett B. Morgan, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentMorgan v. CommissionerDocket Nos. 1156-65, 1157-65, 1158-65United States Tax Court46 T.C. 878; 1966 U.S. Tax Ct. LEXIS 38; September 30, 1966, Filed *38 Decisions will be entered for respondent in each of the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611875/ | ALVIN G. FRIEDMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFriedman v. CommissionerDocket No. 1435-88United States Tax CourtT.C. Memo 1989-577; 1989 Tax Ct. Memo LEXIS 563; 58 T.C.M. (CCH) 491; T.C.M. (RIA) 89577; October 26, 1989Alvin G. Friedman, pro se. Paul Voelker, for the respondent. DINANMEMOR... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611877/ | LESLIE J. CANTU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCantu v. CommissionerDocket No. 23695-88United States Tax CourtT.C. Memo 1990-354; 1990 Tax Ct. Memo LEXIS 366; 60 T.C.M. (CCH) 115; T.C.M. (RIA) 90354; July 11, 1990, Filed Donald Del Grande, for the petitioner. Dale A. Zusi, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611878/ | DOUGLAS G. WEBBER, BETTY J. WEBBER AND EDITH J. WEBBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWebber v. CommissionerDocket No. 10254-91United States Tax CourtT.C. Memo 1992-667; 1992 Tax Ct. Memo LEXIS 707; 64 T.C.M. (CCH) 1336; November 18, 1992, Filed Decision will be entered for respondent. For... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611879/ | FRANK J. LEOU, M.D., P.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrank J. Leou, M.D., P.A. v. CommissionerDocket No. 8271-93United States Tax CourtT.C. Memo 1994-393; 1994 Tax Ct. Memo LEXIS 402; 68 T.C.M. (CCH) 404; 94-2 U.S. Tax Cas. (CCH) P47,955; August 17, 1994, Filed *402 Decision will be ent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611880/ | Blanche S. Sharp, Petitioner, v. Commissioner of Internal Revenue, RespondentSharp v. CommissionerDocket No. 81820United States Tax Court35 T.C. 1168; 1961 U.S. Tax Ct. LEXIS 187; March 31, 1961, Filed 1961 U.S. Tax Ct. LEXIS 187">*187 Decision will be entered under Rule 50. Held, that petitioner is liable as a transf... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611881/ | Henrietta B. Goff, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentGoff v. CommissionerDocket Nos. 34643, 34644, 34645, 34646, 34647United States Tax Court20 T.C. 561; 1953 U.S. Tax Ct. LEXIS 133; May 29, 1953, Promulgated 1953 U.S. Tax Ct. LEXIS 133">*133 Decisions will be entered under Rule 50. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611882/ | FURNITURE EXHIBITION BUILDING COMPANY AND KLINGMAN SAMPLE FURNITURE COMPANY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Furniture Exhibition Bldg. Co. v. CommissionerDocket No. 18596.United States Board of Tax Appeals24 B.T.A. 1279; 1931 BTA LEXIS 1518; December 24, 1931, Promulgated 1931 BTA LEXIS 15... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4472506/ | In the United States Court of Federal Claims
OFFICE OF SPECIAL MASTERS
No. 18-427V
UNPUBLISHED
SANDRA POSH-DENZLER, Chief Special Master Corcoran
AKA Sandra... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611989/ | Daniel S. W. Kelly, Petitioner, v. Commissioner of Internal Revenue, RespondentKelly v. CommissionerDocket No. 37943United States Tax Court23 T.C. 682; 1955 U.S. Tax Ct. LEXIS 263; January 24, 1955, Filed *263 Decision will be entered under Rule 50. 1. Petitioner brought suit against his sister in 1947 to perfect titl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611990/ | FIRST STATE BANK OF WEIMAR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.First State Bank v. CommissionerDocket Nos. 12657, 16011.United States Board of Tax Appeals10 B.T.A. 396; 1928 BTA LEXIS 4121; January 30, 1928, Promulgated *4121 Amounts levied and collected from the petitioner in 1920, 1921, and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611991/ | ALFRED T. SANDERSON AND MILDRED T. SANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSanderson v. CommissionerDocket No. 20769-86.United States Tax CourtT.C. Memo 1987-81; 1987 Tax Ct. Memo LEXIS 77; 53 T.C.M. (CCH) 103; T.C.M. (RIA) 87081; February 11, 1987Alfred T. Sanderson, pro se. John Wertz, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611953/ | Annie Inman Grant, Petitioner, v. Commissioner of Internal Revenue, RespondentGrant v. CommissionerDocket No. 12522United States Tax Court11 T.C. 178; 1948 U.S. Tax Ct. LEXIS 106; August 17, 1948, Promulgated *106 Decision will be entered for the respondent. Petitioner possessed the right to elect to take any part or ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611954/ | JULIA B. BENNETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBennett v. CommissionerDocket No. 9341-92United States Tax CourtT.C. Memo 1994-190; 1994 Tax Ct. Memo LEXIS 186; 67 T.C.M. (CCH) 2817; 64 Fair Empl. Prac. Cas. (BNA) 1331; April 28, 1994, Filed *186 Decision will be entered for petitioners. F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611956/ | CHARLES GALLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; PAMELA GALLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGallo v. CommissionerDocket Nos. 11402-79, 11813-79.United States Tax CourtT.C. Memo 1982-699; 1982 Tax Ct. Memo LEXIS 44; 45 T.C.M. (CCH) 247; T.C.M. (RIA) 82699; November ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611958/ | DILLIS C. KNAPP AND FAY FITCH KNAPP, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Knapp v. CommissionerDocket No. 88704.United States Board of Tax Appeals41 B.T.A. 23; 1940 BTA LEXIS 1243; January 9, 1940, Promulgated *1243 1. INCOME OF EMPLOYEE TRUST. - A participant in an employees' savings and prof... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611959/ | BURKE GRAIN COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burke Grain Co. v. CommissionerDocket No. 81799.United States Board of Tax Appeals39 B.T.A. 334; 1939 BTA LEXIS 1049; February 2, 1939, Promulgated *1049 1. Where petitioner, a stock and commodities broker, sustained a los... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611960/ | A.S. Wikstrom, Inc. v. Commissioner.A. S. Wikstrom, Inc. v. CommissionerDocket No. 5578-67.United States Tax CourtT.C. Memo 1969-32; 1969 Tax Ct. Memo LEXIS 265; 28 T.C.M. (CCH) 143; T.C.M. (RIA) 69032; February 13, 1969, Filed John D. Bryant, 2-4 Fennell St., Skaneateles, N. Y., for the petitioner. Stephen M. Miller, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611964/ | James M. Ross v. Commissioner.Ross v. CommissionerDocket No. 3865-69.United States Tax CourtT.C. Memo 1972-122; 1972 Tax Ct. Memo LEXIS 136; 31 T.C.M. (CCH) 488; T.C.M. (RIA) 72122; May 25, 1972Joseph P. Pike, for the petitioner. Christopher D. Rhodes, for the respondent. WITHEYMemorandum Findings of Fact and Opinion ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611965/ | LINDA FRANK HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROBERT WAYNE HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarris v. CommissionerDocket Nos. 4512-82, 4513-82.United States Tax CourtT.C. Memo 1983-494; 1983 Tax Ct. Memo LEXIS 290; 46 T.C.M. (CCH) 1130; T.C.M. (RIA) 834... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611967/ | Curt Teich Trust No. One by Curt G. Teich, Jr., Walter E. Teich, John N. Thornburn, George W. Blomgren, and Joseph W. North, Co-Trustees of Said Trust, Petitioners, v. Commissioner of Internal Revenue, RespondentTeich Trust No. One v. CommissionerDocket Nos. 48118, 50768United States Tax Court25 T.C. 884; 1956 U.S. Tax... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611968/ | GERONIMO V. BOGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoggs v. CommissionerDocket No. 6824-82.United States Tax CourtT.C. Memo 1985-429; 1985 Tax Ct. Memo LEXIS 203; 50 T.C.M. (CCH) 797; T.C.M. (RIA) 85429; August 15, 1985. Douglas E. Little and Robert M. Musselman,*205 for the petitioner. John... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611969/ | MELVIN J. COLE AND HARRIET L. COLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCole v. CommissionerDocket No. 9757-84.United States Tax CourtT.C. Memo 1987-228; 1987 Tax Ct. Memo LEXIS 226; 53 T.C.M. (CCH) 753; T.C.M. (RIA) 87228; May 4, 1987. Ralph Bernstein, for the petitioners. William Merkle, for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611970/ | Irving Ninberg and Ida Ninberg v. Commissioner. Ben Ninberg and Mollie Ninberg v. Commissioner.Ninberg v. CommissionerDocket Nos. 6035-64, 6036-64.United States Tax CourtT.C. Memo 1967-109; 1967 Tax Ct. Memo LEXIS 150; 26 T.C.M. (CCH) 512; T.C.M. (RIA) 67109; May 15, 1967Bruce I. Hochman and Harvey D. Tack, for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611972/ | C. James Charles v. Commissioner.Charles v. CommissionerDocket No. 367-69 SC.United States Tax CourtT.C. Memo 1971-42; 1971 Tax Ct. Memo LEXIS 291; 30 T.C.M. (CCH) 182; T.C.M. (RIA) 71042; March 8, 1971, Filed. *291 Held: Petitioner failed to prove that he provided more than one-half of the support in 1963 for two ch... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611973/ | SANBORN BROTHERS, SUCCESSORS, A CORPORATION, ETC., BY THE FORMER STOCKHOLDERS OF THAT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sanborn Bros. v. CommissionerDocket No. 11082.United States Board of Tax Appeals14 B.T.A. 1059; 1929 BTA LEXIS 2996; January 8, 1929, Promulgated *2996 A corpor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611975/ | The Chesapeake Corporation of Virginia, Petitioner, v. Commissioner of Internal Revenue, RespondentChesapeake Corp. of Virginia v. CommissionerDocket No. 25004United States Tax Court17 T.C. 668; 1951 U.S. Tax Ct. LEXIS 63; October 10, 1951, Promulgated *63 Decision will be entered under Rule 50. 1. Internal Revenue C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611951/ | ROBERT W. HAWBAKER AND DELORES A. HAWBAKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHawbaker v. CommissionerDocket Nos. 5541-82, 10616-82.United States Tax CourtT.C. Memo 1983-665; 1983 Tax Ct. Memo LEXIS 124; 47 T.C.M. 231; T.C.M. (RIA) 83665; November 1, 1983. 1983 Tax Ct. Memo LEXIS 124">*124 Hel... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537008/ | Deutsche Bank Natl. Trust Co. v Kenny (2020 NY Slip Op 03000)
Deutsche Bank Natl. Trust Co. v Kenny
2020 NY Slip Op 03000
Decided on May 27, 2020
Appellate Division, Second Department
Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431.
This opinion is uncorrected and sub... | 01-04-2023 | 05-27-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611979/ | Russ Prater, Inc. v. Commissioner.Russ Prater, Inc. v. CommissionerDocket No. 29403.United States Tax Court1952 Tax Ct. Memo LEXIS 198; 11 T.C.M. (CCH) 538; T.C.M. (RIA) 52158; May 29, 1952*198 Upon the facts, held: that 61 houses sold during the fiscal year ending February 28, 1947, were held primarily for sale to cu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611980/ | A. J. Slagter, Jr., and Lora May Slagter, Petitioners, v. Commissioner of Internal Revenue, Respondent. Estate of Earl B. Paulson, Deceased; Ethelle Paulson Bushman (Formerly Known as Ethelle Paulson), Executrix, Petitioners, v. Commissioner of Internal Revenue, RespondentSlagter v. CommissionerDocket Nos. 43274, 5459... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611981/ | FANNIE E. LANG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lang v. CommissionerDocket No. 43518.United States Board of Tax Appeals23 B.T.A. 854; 1931 BTA LEXIS 1812; June 24, 1931, Promulgated *1812 Real estate acquired in 1915 by petitioner and her husband as tenants by the entirety was sold by the s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611982/ | James M. Hornaday and Virginia A. Hornaday, Petitioners v. Commissioner of Internal Revenue, RespondentHornaday v. CommissionerDocket No. 26419-81United States Tax Court81 T.C. 830; 1983 U.S. Tax Ct. LEXIS 14; 81 T.C. No. 51; November 7, 1983, Filed *14 Decision will be entered for the respondent. In 1977, 1978, and 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611983/ | L. G. Tucker and Estate of Anne M. Tucker, Deceased, Kanawha Banking & Trust Company, Executor v. Commissioner. C. E. Silling, Sr., and Marian R. Silling v. Commissioner.Tucker v. CommissionerDocket Nos. 53911, 53539.United States Tax CourtT.C. Memo 1955-294; 1955 Tax Ct. Memo LEXIS 39; 14 T.C.M. (CCH) 1136; T.C.M. (RI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/386283/ | 639 F.2d 373
The FLIPSIDE, HOFFMAN ESTATES, INC., an IllinoisCorporation, Plaintiff- Appellant,v.VILLAGE OF HOFFMAN ESTATES et al., Defendants-Appellees.
No. 80-1462.
United States Court of Appeals,Seventh Circuit.
Argued Oct. 22, 1980.Decided Jan. 12, 1981.Rehearing Denied Feb. 5, 1981.
Michael L. Pritzker, Chicago, ... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4611984/ | Estate of Grace N. Williams, Deceased, Ralph E. Williams, Executor v. Commissioner.Estate of Williams v. CommissionerDocket No. 57441.United States Tax CourtT.C. Memo 1956-239; 1956 Tax Ct. Memo LEXIS 55; 15 T.C.M. (CCH) 1235; T.C.M. (RIA) 56239; October 29, 1956*55 John L. Flynn, Esq., United States National Bank Bui... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611985/ | J. W. PRITCHETT, GEO. G. THOMAS AND JOHN A. PRITCHETT, TRUSTEES FOR MEMORIAL APARTMENT HOTEL SYNDICATE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pritchett v. CommissionerDocket No. 29754.United States Board of Tax Appeals17 B.T.A. 1071; 1929 BTA LEXIS 2189; October 25, 1929, Promulgated *2189 Held, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611986/ | M. A. LONG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Long v. CommissionerDocket No. 7721.United States Board of Tax Appeals8 B.T.A. 737; 1927 BTA LEXIS 2824; October 10, 1927, Promulgated *2824 1. A partnership did not exist between the petitioner and his wife during the taxable years in question. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611987/ | UNIVERSAL MANUFACTURING COMPANY, INC. AND SUBSIDIARIES (SUCCESSOR BY MERGER OF WNC CORPORATION), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentUniversal Mfg. Co. v. CommissionerDocket No. 22791-88United States Tax CourtT.C. Memo 1994-367; 1994 Tax Ct. Memo LEXIS 376; 68 T.C.M. (CCH) 305; August 2, 1994, Fil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611988/ | The Lamson Building Company v. Commissioner.Lamson Bldg. Co. v. CommissionerDocket No. 111441.United States Tax Court1943 Tax Ct. Memo LEXIS 270; 2 T.C.M. (CCH) 210; T.C.M. (RIA) 43265; June 4, 1943*270 W. A. Bolt, Esq., 1434 Nicholas Bldg., Toledo, O., and A. J. Boran, Esq., 1434 Nicholas Bldg., Toledo, O., for the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611993/ | ALBERT J. AND MARIE A. ALESSANDRA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlessandra v. CommissionerDocket Nos. 13808-82, 12407-83, 431-90United States Tax CourtT.C. Memo 1995-238; 1995 Tax Ct. Memo LEXIS 240; 69 T.C.M. (CCH) 2768; June 1, 1995, Filed *240 An order denying petitioners' motions will... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611994/ | Estate of Clarence S. Herter, Deceased, Louise K. Herter, Executrix v. Commissioner.Estate of Clarence S. Herter, Deceased v. CommissionerDocket No. 26539.United States Tax Court1954 Tax Ct. Memo LEXIS 249; 13 T.C.M. (CCH) 298; T.C.M. (RIA) 54105; March 31, 1954Neilson Olcott, Esq., for the petitioner. Ellyne E. Strick... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611996/ | JOHN W. AND FAYTHE A. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerNo. 12310-98United States Tax Court114 T.C. 511; 2000 U.S. Tax Ct. LEXIS 38; 114 T.C. No. 32; June 23, 2000, Filed Decision will be entered for respondent. Ps claimed dependency exemptions on their 1996 joint... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611997/ | MICHAEL B. BUTLER AND JEAN BUTLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBUTLER v. COMMISSIONER OF INTERNAL REVENUENo. 27554-96United States Tax Court114 T.C. 276; 2000 U.S. Tax Ct. LEXIS 25; 114 T.C. No. 19; April 28, 2000, Filed *25 An appropriate order will be issued and decision will be entere... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4611998/ | CHARLOTTE L. ANDREWS, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Andrews v. CommissionerDocket Nos. 97628, 97629, 97630, 97631, 99353.United States Board of Tax Appeals46 B.T.A. 607; 1942 BTA LEXIS 844; March 12, 1942, Promulgated *844 Petitioners, as holders of certain "6% Convertible Obli... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612000/ | J. R. KNOWLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Knowland v. CommissionerDocket Nos. 45198, 60979.United States Board of Tax Appeals29 B.T.A. 618; 1933 BTA LEXIS 913; December 21, 1933, Promulgated *913 The petitioner acquired by bequest in 1921 two claims against the United States arising o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612002/ | RALPH K. MOORE and MILLIE P. MOORE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent BLUE RIDGE TRANSPORTATION COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoore v. CommissionerDocket Nos. 865-72, 866-72.United States Tax CourtT.C. Memo 1977-275; 1977 Tax Ct. Memo LEXIS 169; 36 T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612003/ | JOHN M. EGAN, M.D., P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOHN M. EGAN and MARY B. EGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohn M. Egan, M.D., P.C. v. CommissionerDocket Nos. 1224-81, 1225-81.United States Tax CourtT.C. Memo 1982-237; 1982 Tax Ct. Memo LEXIS 507; 43 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612005/ | Michael E. Brodsky and Dorothy K. Brodsky v. Commissioner.Brodsky v. CommissionerDocket No. 68185.United States Tax CourtT.C. Memo 1958-199; 1958 Tax Ct. Memo LEXIS 23; 17 T.C.M. (CCH) 979; T.C.M. (RIA) 58199; November 28, 1958*23 Held: 1. After auditing and accepting petitioners' income tax return as filed, responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612006/ | Milton L. Grahm and Edith L. Grahm, Petitioners, v. Commissioner of Internal Revenue, Respondent. Ira Gerler and Selma L. Gerler, Petitioners, v. Commissioner of Internal Revenue, Respondent. Harold Singer and Esther L. Singer, Petitioners, v. Commissioner of Internal Revenue, RespondentGrahm v. CommissionerDocket No... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612007/ | EDGAR B. TERRELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Terrell v. CommissionerDocket No. 3132.United States Board of Tax Appeals7 B.T.A. 773; 1927 BTA LEXIS 3089; July 29, 1927, Promulgated *3089 INCOME. - USURIOUS INTEREST. - During 1919 and 1920 petitioner was engaged in making small loans in ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612008/ | Lucien Jouvaud v. Commissioner. Castlewest Corporation v. Commissioner.Jouvaud v. CommissionerDocket Nos. 107933, 107934.United States Tax Court1942 Tax Ct. Memo LEXIS 14; 1 T.C.M. (CCH) 287; T.C.M. (RIA) 42683; 12/23/1942*14 Arnon W. Welch, Esq., 30 Rockefeller Plaza, New York City, for the petitioner. John W. Fisher... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612010/ | STAVROS ZAFIRATOS AND ERIKETI ZAFIRATOS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentZafiratos v. CommissionerDocket No. 18869-88United States Tax CourtT.C. Memo 1992-135; 1992 Tax Ct. Memo LEXIS 198; 63 T.C.M. (CCH) 2301; T.C.M. (RIA) 92135; March 9, 1992, Filed *198 Decision will be entered under Rul... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612012/ | SAMUEL AND JEAN MARIE RIVOLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRivoli v. CommissionerDocket No. 2439-90United States Tax CourtT.C. Memo 1992-26; 1992 Tax Ct. Memo LEXIS 39; 63 T.C.M. (CCH) 1801; T.C.M. (RIA) 92026; January 13, 1992, Filed *39 Decision will be entered for respondent.Patrick J. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612017/ | Alfred M. Hickman v. Commissioner.Hickman v. CommissionerDocket No. 21573.United States Tax Court1953 Tax Ct. Memo LEXIS 401; 12 T.C.M. (CCH) 34; T.C.M. (RIA) 53017; January 21, 1953*401 Petitioner sustained a loss by reason of hurricane damage to his property occurring in 1944. Held that respondent is correct in disa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612018/ | Philip W. Jungert and Henrietta Jungert v. Commissioner.Jungert v. CommissionerDocket No. 4617-66.United States Tax CourtT.C. Memo 1968-116; 1968 Tax Ct. Memo LEXIS 181; 27 T.C.M. (CCH) 555; T.C.M. (RIA) 68116; June 17, 1968, Filed Francis J. Butler and Lynne M. Seelye, for the petitioners. Gary C.Randall, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612022/ | CENTRAL WEST COAL COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Central West Coal Co. v. CommissionerDocket No. 101491.United States Board of Tax Appeals44 B.T.A. 661; 1941 BTA LEXIS 1298; June 5, 1941, Promulgated *1298 1. Petitioner executed a mortgage in which it agreed not to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612023/ | J. O. BROWN, ADMINISTRATOR, ESTATE OF HENRY HORNECKER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown v. CommissionerDocket No. 9322.United States Board of Tax Appeals22 B.T.A. 1117; 1931 BTA LEXIS 2013; April 8, 1931, Promulgated *2013 The statute of limitations has not tolled the petitio... | 01-04-2023 | 11-20-2020 |
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