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https://www.courtlistener.com/api/rest/v3/opinions/4612024/ | Arch Morton v. Commissioner.Morton v. CommissionerDocket No. 13137.United States Tax Court1948 Tax Ct. Memo LEXIS 60; 7 T.C.M. (CCH) 793; T.C.M. (RIA) 48215; October 25, 1948*60 Held, upon the facts, that a business partnership existed between petitioner and his wife within the purview of the Federal revenue law durin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612025/ | ESTATE OF ELIZABETH B. MURPHY, DECEASED, FIRST BANK (NATIONAL ASSOCIATION)-DULUTH AND RICHARD R. BURNS, AS CO-PERSONAL REPRESENTATIVES AND CO-TRUSTEES UNDER AGREEMENT WITH ELIZABETH B. MURPHY, DATED FEBRUARY 3, 1981, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Murphy v. CommissionerDocket Nos. 3... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653781/ | FIFTH DIVISION
MCFADDEN, C. J.,
MARKLE and HODGES, JJ.
NOTICE: Motions for reconsideration must be
physically received in our clerk’s office within ten
days of the date of decision to be deemed timely filed.... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653782/ | NOT FOR PUBLICATION IN WEST'S HAWAI#I REPORTS AND PACIFIC REPORTER
Electronically Filed
Intermediate Court of Appeals
CAAP-XX-XXXXXXX
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4612053/ | THE THOMAS J. CORCORAN LAMP COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thomas J. Corcoran Lamp Co. v. CommissionerDocket No. 27689.United States Board of Tax Appeals24 B.T.A. 284; 1931 BTA LEXIS 1668; October 6, 1931, Promulgated *1668 Loss sustained on sale of a building owned by a corporati... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612054/ | Emporium Water Company v. Commissioner.Emporium Water Co. v. CommissionerDocket No. 34569.United States Tax Court1953 Tax Ct. Memo LEXIS 300; 12 T.C.M. (CCH) 393; T.C.M. (RIA) 53122; April 13, 1953*300 Edwin W. Tompkins, Esq., for the petitioner. John J. Hopkins, Esq., and George Rabil, Esq., for the respondent. MURD... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612056/ | Campbell Chain Company (Formerly International Chain and Manufacturing Company), Petitioner, v. Commissioner of Internal Revenue, RespondentCampbell Chain Co. v. CommissionerDocket No. 25918United States Tax Court16 T.C. 1402; 1951 U.S. Tax Ct. LEXIS 155; June 20, 1951, Promulgated *155 Decision will be entered for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612057/ | J. W. Swent and Ursula L. Swent, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentSwent v. CommissionerDocket No. 4381United States Tax Court5 T.C. 33; 1945 U.S. Tax Ct. LEXIS 167; May 14, 1945, Promulgated *167 Decision will be entered under Rule 50. An American citizen who had resided in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/106618/ | 373 U.S. 379 (1963)
SPERRY
v.
FLORIDA EX REL. FLORIDA BAR.
No. 322.
Supreme Court of United States.
Argued March 25, 1963.
Decided May 27, 1963.
CERTIORARI TO THE SUPREME COURT OF FLORIDA.
*380 Carlisle M. Moore argued the cause for petitioner. With him on the briefs were Oscar A. Mellin, LeRoy Hanscom and Jack E. Hurs... | 01-04-2023 | 04-28-2010 |
https://www.courtlistener.com/api/rest/v3/opinions/4612058/ | FREDERICK KRAUSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Krauss v. CommissionerDocket No. 67922.United States Board of Tax Appeals30 B.T.A. 62; 1934 BTA LEXIS 1376; March 13, 1934, Promulgated *1376 The sale of real estate for taxes in Florida does not divest the owner of the title as long as the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612063/ | Securities Mortgage Company, Petitioner v. Commissioner of Internal Revenue, RespondentSecurities Mortg. Co. v. CommissionerDocket No. 5153-69United States Tax Court58 T.C. 667; 1972 U.S. Tax Ct. LEXIS 85; July 24, 1972, Filed *85 Decision will be entered under Rule 50. In 1966, P, which was in the mortgage loan busin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612064/ | MARJORIE E. CONNELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentConnell v. CommissionerDocket No. 28893-88United States Tax CourtT.C. Memo 1993-638; 1993 Tax Ct. Memo LEXIS 651; 66 T.C.M. (CCH) 1852; December 29, 1993, Filed *651 For petitioner: Charles Wist. For respondent: David H. Peck and William G.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612066/ | PILOT KNOB ORE CO., FORMERLY BIG MUNDY COAL & IRON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pilot Knob Ore Co. v. CommissionerDocket No. 13377.United States Board of Tax Appeals13 B.T.A. 923; 1928 BTA LEXIS 3141; October 11, 1928, Promulgated *3141 ,L. D. Slattery, Esq., for the petitioner. Jam... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612067/ | Guy Livingston v. Commissioner.Livingston v. CommissionerDocket No. 6326.United States Tax Court1945 Tax Ct. Memo LEXIS 65; 4 T.C.M. (CCH) 943; T.C.M. (RIA) 45314; October 9, 1945Milton S. Gould, Esq., for the petitioner. Thomas R. Charshee, Esq., for the respondent. MURDOCK Memorandum Findings of Fact and Opinion The... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612072/ | DISTRICT BOND COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MAE RECOR MACPHERSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.District Bond Co. v. CommissionerDocket Nos. 88970, 92083, 94486.United States Board of Tax Appeals39 B.T.A. 739; 1939 BTA LEXIS 988; April 11, 1939, Prom... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612073/ | ESTATE OF ERVIN A. REINKE, DECEASED, MARION REINKE, PERSONAL REPRESENTATIVE, AND MARION REINKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Reinke v. CommissionerDocket No. 7228-91United States Tax CourtT.C. Memo 1993-197; 1993 Tax Ct. Memo LEXIS 197; 65 T.C.M. (CCH) 2570; May 4, 1993, Filed *1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612076/ | Robert E. Cleary and Mildred W. Cleary, Petitioners, v. Commissioner of Internal Revenue, RespondentCleary v. CommissionerDocket No. 75147United States Tax Court34 T.C. 728; 1960 U.S. Tax Ct. LEXIS 104; July 20, 1960, Filed *104 Decision will be entered under Rule 50. Petitioner Mildred Cleary's father died testate in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612077/ | James E. Stafford and Patricia L. Stafford, Petitioners, v. Commissioner of Internal Revenue, RespondentStafford v. CommissionerDocket No. 4410-64United States Tax Court46 T.C. 515; 1966 U.S. Tax Ct. LEXIS 73; July 22, 1966, Filed *73 Decision will be entered for the respondent. Petitioner-husband paid $ 2,350 as supp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612079/ | Joseph A. Mahoney v. Commissioner.Mahoney v. CommissionerDocket No. 109141.United States Tax Court1942 Tax Ct. Memo LEXIS 88; 1 T.C.M. (CCH) 54; T.C.M. (RIA) 42591; November 13, 1942*88 R. T. Nesbitt, Esq., 725 Rhodes-Haverty Bldg., Atlanta, Ga., for the petitioner. J. Marvin Kelley, Esq., for the respondent. KERN Me... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612080/ | Herndon Drilling Company v. Commissioner.Herndon Drilling Co. v. CommissionerDocket No. 4193.United States Tax Court1946 Tax Ct. Memo LEXIS 82; 5 T.C.M. (CCH) 786; T.C.M. (RIA) 53092; September 13, 1946*82 HILL Decision HILL, Judge: Pursuant to the determination of the Court as set forth in its opinion promulgated Apr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612027/ | BONITA SKELTON, f.k.a. BONITA ORLANDO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSkelton v. CommissionerDocket No. 22230-87.United States Tax CourtT.C. Memo 1988-136; 1988 Tax Ct. Memo LEXIS 164; 55 T.C.M. (CCH) 513; T.C.M. (RIA) 88136; March 29, 1988. Harold D. Hines, for the petitioner. Donald E. Edw... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612028/ | OLIVER G. HARRIS and WILMA L. HARRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarris v. CommissionerDocket No. 7878-78.United States Tax CourtT.C. Memo 1981-46; 1981 Tax Ct. Memo LEXIS 699; 41 T.C.M. (CCH) 815; T.C.M. (RIA) 81046; February 4, 1981. Paul T. Wright, for the petitioners. Deborah A. Bu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612050/ | Empire Press, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentEmpire Press, Inc. v. CommissionerDocket No. 70701United States Tax Court35 T.C. 136; 1960 U.S. Tax Ct. LEXIS 41; October 26, 1960, Filed 1960 U.S. Tax Ct. LEXIS 41">*41 Decision will be entered under Rule 50. For the sole purpose of saving... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612051/ | CENTRAL UNION TRUST COMPANY OF NEW YORK, THERESE DAVIS AND SAMUEL NORRIS, AS EXECUTORS OF THE LAST WILL AND TESTAMENT OF JOHN H. DAVIS, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Central Union Trust Co. v. CommissionerDocket No. 36636.United States Board of Tax Appeals24 B.T.A. 296; 1931 BTA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612030/ | Lester I. Paine, Petitioner v. Commissioner of Internal Revenue, RespondentPaine v. CommissionerDocket No. 2461-71United States Tax Court63 T.C. 736; 1975 U.S. Tax Ct. LEXIS 168; March 31, 1975, Filed 1975 U.S. Tax Ct. LEXIS 168">*168 Decision will be entered for the respondent. Petitioner held stock in 1966 in a corp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612031/ | Otto G. Nobis v. Commissioner.Nobis v. CommissionerDocket No. 983.United States Tax Court1943 Tax Ct. Memo LEXIS 3; 2 T.C.M. 1189; T.C.M. (RIA) 43537; December 31, 19431943 Tax Ct. Memo LEXIS 3">*3 Robert J. Allison, C.P.A., for the petitioner. Gene W. Reardon, Esq., for the respondent. MELLOTTMemorandum Opinion MELL... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612032/ | Boyd Gudgel and Geraldine Gudgel v. Commissioner.Gudgel v. CommissionerDocket No. 61355.United States Tax CourtT.C. Memo 1958-83; 1958 Tax Ct. Memo LEXIS 147; 17 T.C.M. 414; T.C.M. (RIA) 58083; May 12, 1958C. E. Lopez, Esq., Post Office Building, St. Matthews, Ky., for the petitioners. Arthur Clark, Jr., Esq., for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612033/ | SEYMOUR PETROVSKY and BERNICE PETROVSKY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPetrovsky v. CommissionerDocket No. 6767-75.United States Tax CourtT.C. Memo 1976-296; 1976 Tax Ct. Memo LEXIS 108; 35 T.C.M. 1323; T.C.M. (RIA) 760296; September 21, 1976, Filed Seymour Petrovsky, pro se. Richard A. Jo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612034/ | SAMUEL KURZMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kurzman v. CommissionerDocket No. 10659.United States Board of Tax Appeals8 B.T.A. 412; 1927 BTA LEXIS 2889; September 30, 1927, Promulgated 1927 BTA LEXIS 2889">*2889 Partners agreed with their sister that she should be paid 20 per cent of th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612036/ | ROBERT P. KALMUS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentKalmus v. CommissionerDocket No. 3795-78.United States Tax CourtT.C. Memo 1980-44; 1980 Tax Ct. Memo LEXIS 537; 39 T.C.M. 1040; T.C.M. (RIA) 80044; February 26, 1980, Filed Stuart F. Lewin, for the petitioner. Stuart D. Gibson, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612037/ | APPEAL OF EMIL STERN AND JULES STERN.Stern v. CommissionerDocket Nos. 2186, 2187.United States Board of Tax Appeals5 B.T.A. 89; 1926 BTA LEXIS 1997; October 13, 1926, Decided 1926 BTA LEXIS 1997">*1997 1. In determining whether the cost of securities of an American citizen seized by the German Alien Property Custodia... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612038/ | JOHN P. CROWLEY and ELIZABETH R. COCKRELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrowley v. CommissionerDocket Nos. 28826-84, 7746-87United States Tax CourtT.C. Memo 1993-503; 1993 Tax Ct. Memo LEXIS 514; 66 T.C.M. 1180; November 1, 1993, Filed 1993 Tax Ct. Memo LEXIS 514">*514 Decision will be en... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612039/ | CAROLINE M. COLEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentColeman v. CommissionerDocket No. 699-87.United States Tax CourtT.C. Memo 1988-442; 1988 Tax Ct. Memo LEXIS 481; 56 T.C.M. 208; T.C.M. (RIA) 88442; September 15, 1988. Caroline M. Colemen, pro se. Robert E. Williams, Jr., for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612041/ | PEAVY-BYRNES LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PEAVY-WILSON LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PEAVY-MOORE LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Peavy-Byrnes Lumber Co. v. CommissionerDocket Nos.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612042/ | APPEALS OF R. D. HENRY, FRANK A. TARR, AND OTTO HAAS.Henry v. CommissionerDocket Nos. 3545, 3543, 3542.United States Board of Tax Appeals3 B.T.A. 72; 1925 BTA LEXIS 2044; November 18, 1925, Decided Submitted October 15, 1925. 1925 BTA LEXIS 2044">*2044 Distributive shares of members of partnerships determined from th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612043/ | DENNY C. WILLIAMSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliamson v. CommissionerDocket No. 7881-77.United States Tax CourtT.C. Memo 1978-279; 1978 Tax Ct. Memo LEXIS 233; 37 T.C.M. 1189; T.C.M. (RIA) 78279; July 25, 1978, Filed Denny C. Williamson, pro se. Isham B. Bradley, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612084/ | HAMILTON ARMSTRONG, JR., AND BONNIE ARMSTRONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentArmstrong v. CommissionerDocket No. 3905-73.United States Tax CourtT.C. Memo 1975-335; 1975 Tax Ct. Memo LEXIS 38; 34 T.C.M. (CCH) 1462; T.C.M. (RIA) 750335; November 10, 1975, Filed *38 Martin L. Fried, for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612087/ | Clinton H. Mitchell and Naomi H. Mitchell, Petitioners, v. Commissioner of Internal Revenue, RespondentMitchell v. CommissionerDocket No. 1871-63United States Tax Court42 T.C. 953; 1964 U.S. Tax Ct. LEXIS 54; August 26, 1964, Filed *54 Decision will be entered under Rule 50. 1. In 1959 the petitioners, in a transactio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612088/ | WILLIAM BINGO AND CLARA BINGO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBingo v. CommissionerDocket No. 4442-88United States Tax CourtT.C. Memo 1991-248; 1991 Tax Ct. Memo LEXIS 291; 61 T.C.M. (CCH) 2782; T.C.M. (RIA) 91248; June 5, 1991, Filed *291 Decision will be entered under Rule 155. William Bi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612090/ | JOHN W. VAN HORN AND JOAN M. VAN HORN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVan Horn v. CommissionerDocket No. 16401-82.United States Tax CourtT.C. Memo 1983-693; 1983 Tax Ct. Memo LEXIS 91; 47 T.C.M. (CCH) 380; T.C.M. (RIA) 83693; November 23, 1983. John J. Vassen and Patrick B. Mathis, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612092/ | GRANT A. STUCKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStucki v. CommissionerDocket Nos. 8620-88, 23898-89United States Tax CourtT.C. Memo 1992-85; 1992 Tax Ct. Memo LEXIS 90; 63 T.C.M. (CCH) 2041; T.C.M. (RIA) 92085; February 11, 1992, Filed *90 Decisions will be entered under Rule 155. Branford E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612093/ | The Topeka State Journal, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentTopeka State Journal, Inc. v. CommissionerDocket No. 34492United States Tax Court34 T.C. 205; 1960 U.S. Tax Ct. LEXIS 156; May 16, 1960, Filed *156 Decision will be entered for the respondent. The petitioner, organized after Dec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612094/ | INTERMET CORPORATION & SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentIntermet Corp. v. Comm'rNo. 8246-97United States Tax Court117 T.C. 133; 2001 U.S. Tax Ct. LEXIS 44; 117 T.C. No. 13; October 2, 2001, Filed *44 Decision will be entered pursuant to Rule 155. In Intermet Corp. & Subs. v. Com... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612095/ | Benedict Ginsberg and Adele W. Ginsberg, Petitioners, v. Commissioner of Internal Revenue, RespondentGinsberg v. CommissionerDocket No. 3273-64United States Tax Court46 T.C. 47; 1966 U.S. Tax Ct. LEXIS 117; April 19, 1966, Filed *117 Decision will be entered for the respondent. Petitioners contributed money to a corpo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612098/ | ROBERT F. FERGEN and COLLEEN A. FERGEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFergen v. CommissionerDocket Nos. 12673-81, 4522-82.United States Tax CourtT.C. Memo 1984-23; 1984 Tax Ct. Memo LEXIS 650; 47 T.C.M. (CCH) 906; T.C.M. (RIA) 84023; January 11, 1984. Stephen W. Hagan and Mobley M. Milam, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612099/ | DONALD H. PHILLIPS and COLLEEN PHILLIPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPhillips v. CommissionerDocket Nos. 3112-76, 3113-76.United States Tax CourtT.C. Memo 1977-296; 1977 Tax Ct. Memo LEXIS 145; 36 T.C.M. (CCH) 1179; T.C.M. (RIA) 770296; August 31, 1977, Filed Charles P. Duffy and Joyle C.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612101/ | DEWITT TALMADGE FERRELL, JR. and FRANKIE S. FERRELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFerrell v. CommissionerDocket No. 19535-85.United States Tax CourtT.C. Memo 1987-102; 1987 Tax Ct. Memo LEXIS 98; 53 T.C.M. (CCH) 209; T.C.M. (RIA) 87102; February 23, 1987. Dewitt T. Ferrell, Jr. and Franki... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612102/ | JOHN R. FECHKO AND SUZANNE FECHKO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFECHKO v. COMMISSIONERDocket No. 12797-91United States Tax CourtT.C. Memo 1992-735; 1992 Tax Ct. Memo LEXIS 781; 64 T.C.M. (CCH) 1638; December 30, 1992, Filed *781 Decision will be entered for respondent. For Petitioners: M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612153/ | A. W. DEAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dean v. CommissionerDocket No. 73621.United States Board of Tax Appeals29 B.T.A. 916; 1934 BTA LEXIS 1466; January 24, 1934, Promulgated *1466 In the case of a taxpayer who sustains a capital net loss, section 101(b), Revenue Act of 1928, provides... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612154/ | Stephen J. Kaczmarek v. Commissioner.Kaczmarek v. CommissionerDocket Nos. 83945 and 88106.United States Tax CourtT.C. Memo 1962-131; 1962 Tax Ct. Memo LEXIS 175; 21 T.C.M. (CCH) 691; T.C.M. (RIA) 62131; May 31, 1962John W. Burke, Esq., for the petitioner. Ronald S. Schacht, Esq., for the respondent. SCOTT Memorandum F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4472531/ | NOTICE: NOT FOR OFFICIAL PUBLICATION.
UNDER ARIZONA RULE OF THE SUPREME COURT 111(c), THIS DECISION IS NOT PRECEDENTIAL
AND MAY BE CITED ONLY AS AUTHORIZED BY RULE.
IN THE
ARIZONA COURT OF APPEALS
DIVISION ONE
... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612156/ | TEMPLETON BRIGGS, JR. and DORI R. BRIGGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBriggs v. CommissionerDocket No. 1481-78.United States Tax CourtT.C. Memo 1979-218; 1979 Tax Ct. Memo LEXIS 306; 38 T.C.M. (CCH) 877; T.C.M. (RIA) 79218; May 30, 1979, Filed Templeton Briggs, Jr., pro se. James D. Vand... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612157/ | WAYNE R. WEBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeber v. CommissionerDocket No. 1950-92United States Tax CourtT.C. Memo 1994-341; 1994 Tax Ct. Memo LEXIS 343; 68 T.C.M. (CCH) 172; July 25, 1994, Filed *343 Decision will be entered under Rule 155. For petitioner: Robert T. Gilleran. For respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612158/ | JOHN A. DUNN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.John A. Dunn Co. v. CommissionerDocket No. 7020.United States Board of Tax Appeals8 B.T.A. 955; 1927 BTA LEXIS 2757; October 24, 1927, Promulgated *2757 The sum of $60,000 taken as a deduction in the petitioner's return for the fiscal year e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612159/ | Warren and Eleanor Cummings v. Commissioner.Cummings v. CommissionerDocket No. 84691.United States Tax CourtT.C. Memo 1961-330; 1961 Tax Ct. Memo LEXIS 19; 20 T.C.M. (CCH) 1699; T.C.M. (RIA) 61330; December 7, 1961*19 Petitioners, commission salesmen, held not entitled to deduct cost of meals on business trips which d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612161/ | Helen Parker Maragon v. Commissioner.Maragon v. CommissionerDocket No. 38538.United States Tax Court1953 Tax Ct. Memo LEXIS 121; 12 T.C.M. (CCH) 992; T.C.M. (RIA) 53292; August 31, 1953Ellsworth T. Simpson, Esq., 1000 Vermont Avenue, Northwest, Washington, D.C., for the petitioner. Paul E. Waring, Esq., for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612162/ | ESTATE OF JOSEPHINE PALMER TAYLOR, DEAN PALMER AND THEODORE D. PALMER, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Taylor v. CommissionerDocket No. 93289.United States Board of Tax Appeals40 B.T.A. 375; 1939 BTA LEXIS 855; August 8, 1939, Promulgated *855 The amounts of bequests for family ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612163/ | NATHAN FRANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Frank v. CommissionerDocket Nos. 6875, 28570.United States Board of Tax Appeals13 B.T.A. 964; 1928 BTA LEXIS 3130; October 12, 1928, Promulgated *3130 In 1914 the petitioner received four promissory notes of $50,000 each, payable in 1916, 1917, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612164/ | RICHARD T. BEES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBees v. CommissionerDocket No. 8873-93United States Tax CourtT.C. Memo 1994-588; 1994 Tax Ct. Memo LEXIS 593; 68 T.C.M. (CCH) 1305; December 1, 1994, Filed *593 Richard T. Bees, pro se. For respondent: Timothy S. Murphy. DEANDEANMEMORANDUM OPI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612166/ | THEODATE POPE RIDDLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Riddle v. CommissionerDocket No. 54421.United States Board of Tax Appeals27 B.T.A. 1339; 1933 BTA LEXIS 1204; April 28, 1933, Promulgated *1204 Amount paid to petitioner as interest, in addition to the principal sum awarded by the Mixed ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612167/ | Hoffman Radio Corporation (Formerly Mission Bell Radio Mfg. Co., Inc.) v. Commissioner.Hoffman Radio Corp. v. CommissionerDocket No. 11683.United States Tax Court1948 Tax Ct. Memo LEXIS 148; 7 T.C.M. (CCH) 433; T.C.M. (RIA) 48128; June 29, 1948John B. Milliken, Esq., 937 Munsey Bldg., Washington, D.C., and Harrison Har... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612172/ | S. O. Bynum 1 v. Commissioner. Bynum v. CommissionerDocket Nos. 41894-41898.United States Tax CourtT.C. Memo 1958-19; 1958 Tax Ct. Memo LEXIS 220; 17 T.C.M. (CCH) 87; T.C.M. (RIA) 58019; January 31, 1958*220 All of the books and records of petitioner, the operator of a nursery, were destroyed. Respondent, therefore, d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612175/ | W. K. Frank Trust of 1931, Robert J. Frank, Thomas W. Frank and James A. Frank, Co-Trustees v. Commissioner. Robert J. Frank Trust of 1931, Cecelia K. Frank, William K. Frank and Frank R. S. Kaplan, Co-Trustees v. Commissioner.Frank Trust of 1931 v. CommissionerDocket Nos. 296, 300.United States Tax Court1943 Tax Ct. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612176/ | John C. Beck and Kathleen Beck, Petitioners v. Commissioner of Internal Revenue, RespondentBeck v. Comm'rDocket No. 6670-78United States Tax Court74 T.C. 1534; 1980 U.S. Tax Ct. LEXIS 48; September 29, 1980, Filed *48 Decision will be entered under Rule 155. Petitioners acquired interests in two limited partnerships. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612180/ | RAFAEL ALOMA SABAS and KEILA ALOMA SABAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSabas v. CommissionerDocket No. 6108-69.United States Tax CourtT.C. Memo 1973-133; 1973 Tax Ct. Memo LEXIS 154; 32 T.C.M. (CCH) 578; T.C.M. (RIA) 73133; June 21, 1973, Filed Rafael Aloma Sabas, pro se. Michael A. Menil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612182/ | J. T. Bridges, Jr., and Doris E. Bridges, Petitioners v. Commissioner of Internal Revenue, Respondent; Addie Belle Bridges Edwards, Petitioner v. Commissioner of Internal Revenue, RespondentBridges v. CommissionerDocket Nos. 6313-71, 6322-71United States Tax Court64 T.C. 968; 1975 U.S. Tax Ct. LEXIS 73; August 28, 1975... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612183/ | Evelyn and John Paul Devereaux v. Commissioner.Devereaux v. CommissionerDocket No. 72892.United States Tax CourtT.C. Memo 1960-87; 1960 Tax Ct. Memo LEXIS 201; 19 T.C.M. (CCH) 453; T.C.M. (RIA) 60087; May 6, 1960*201 The principal petitioner was an assistant professor on the faculty at Pennsylvania State University. H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612185/ | John W. Crowe v. Commissioner.Crowe v. CommissionerDocket No. 5872-65.United States Tax CourtT.C. Memo 1967-166; 1967 Tax Ct. Memo LEXIS 94; 26 T.C.M. (CCH) 784; T.C.M. (RIA) 67166; August 11, 1967John W. Crowe, pro se, RR 3, Pine City, Minn. Bert L. Kahn, for the respondent. FEATHERSTONMemorandum Opinion FEATHERSTON,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612187/ | JOSEPH L. B. ALEXANDER AND GRACE M. ALEXANDER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Alexander v. CommissionerDocket Nos. 14360, 14359, 17474, and 17829.United States Board of Tax Appeals13 B.T.A. 1169; 1928 BTA LEXIS 3093; October 23, 1928, Promulgated *3093 1. The petitioners leased certain r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612188/ | Otto H. Wittschen and L. F. Barta, Petitioners, v. Commissioner of Internal Revenue, RespondentWittschen v. CommissionerDocket No. 3026United States Tax Court5 T.C. 10; 1945 U.S. Tax Ct. LEXIS 170; May 3, 1945, Promulgated *170 Decision will be entered under Rule 50. A nonresident alien individual who, as a beneficiar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612191/ | BERNARD MILLER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Miller v. CommissionerDocket Nos. 6628-72, 6629-72, 761-73.United States Tax CourtT.C. Memo 1975-356; 1975 Tax Ct. Memo LEXIS 16; 34 T.C.M. (CCH) 1541; T.C.M. (RIA) 750356; December 18, 1975, Filed Justin L. Goldner and Charles B. Ba... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612152/ | Estate of Ruth Hanna, Deceased, The National City Bank of Cleveland, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentHanna v. CommissionerDocket No. 85667United States Tax Court37 T.C. 63; 1961 U.S. Tax Ct. LEXIS 52; October 20, 1961, Filed 1961 U.S. Tax Ct. LEXIS 52">*52 Decision will be entered u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612194/ | KENROY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKenroy, Inc. v. CommissionerDocket Nos. 10094-74, 10011-75.United States Tax CourtT.C. Memo 1984-232; 1984 Tax Ct. Memo LEXIS 443; 47 T.C.M. (CCH) 1749; T.C.M. (RIA) 84232; April 30, 1984. *443 K was engaged in the developing of real estate and t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612195/ | Dominick J. Salomone and Marie M. Salomone, Petitioners, v. Commissioner of Internal Revenue, RespondentSalomone v. CommissionerDocket No. 53846United States Tax Court27 T.C. 663; 1957 U.S. Tax Ct. LEXIS 284; January 17, 1957, Filed *284 Decision will be entered for the respondent. 1. During the period 1946 through 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1839227/ | 37 Mich. App. 514 (1972)
195 N.W.2d 85
MELI
v.
GENERAL MOTORS CORPORATION
Docket No. 9582.
Michigan Court of Appeals.
Decided January 17, 1972.
Barbara & Wisok, P.C., for plaintiffs.
*516 Plunkett, Cooney, Rutt & Peacock (by Jeannette A. Paskin), for defendant.
Before: HOLBROOK, P.J., and T.M. BURNS and DANHOF, JJ.
T.M... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4612196/ | ESTATE OF W. T. HALES, DECEASED, K. CAVETT AND FIRST NATIONAL BANK AND TRUST COMPANY OF OKLAHOMA CITY, OKLAHOMA, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. ONETA HALES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE A. HALES, PETITIONER, v. COMMISSIONER OF INTER... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1996318/ | 591 A.2d 240 (1991)
Arlene DOREY
v.
FORSTER MANUFACTURING COMPANY.
Supreme Judicial Court of Maine.
Argued March 7, 1991.
Decided May 15, 1991.
Jeffrey R. Burns and Susan E. Kelley (orally), Preti, Flaherty, Believeau & Pachios, Rumford, for employee.
*241 Samuel Rudman and Barbara A. Carlin (orally), Black, Lambert, C... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4612199/ | CMEM, INC., ET AL., Petitioners 1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent CMEM, Inc. v. CommissionerDocket Nos. 1667-88, 1548-89, 13579-89United States Tax CourtT.C. Memo 1993-520; 1993 Tax Ct. Memo LEXIS 531; 66 T.C.M. (CCH) 1241; November 15, 1993, Filed *531 The T family owned C corporation whose primary as... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612200/ | B. ESTES VAUGHAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Vaughan v. CommissionerDocket Nos. 19601, 34193.United States Board of Tax Appeals15 B.T.A. 596; 1929 BTA LEXIS 2816; February 26, 1929, Promulgated *2816 1. Petitioner transferred certain securities to a bank of which he was president and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612202/ | WILLIAM FIELD MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 11722-79United States Tax CourtT.C. Memo 1981-427; 1981 Tax Ct. Memo LEXIS 320; 42 T.C.M. (CCH) 654; T.C.M. (RIA) 81427; August 12, 1981. *320 Held, petitioner is not entitled to deductions for alimony and ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612204/ | APPEAL OF HENRY MYER THREAD MANUFACTURING CO.Henry Myer Thread Mfg. Co. v. CommissionerDocket No. 3641.United States Board of Tax Appeals2 B.T.A. 665; 1925 BTA LEXIS 2328; September 28, 1925, Decided Submitted July 15, 1925. *2328 1. The Board has jurisdiction of an appeal, even though the only controverted point re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612205/ | DONALD J. CREGG and ALICE M. CREGG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCregg v. CommissionerDocket No. 12264-78.United States Tax CourtT.C. Memo 1983-146; 1983 Tax Ct. Memo LEXIS 641; 45 T.C.M. (CCH) 1028; T.C.M. (RIA) 83146; March 21, 1983. Donald J. Cregg, pro se. Maureen T. O'Brien, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612207/ | Arthur E. Moreton v. Commissioner. Arthur E. Moreton and Ethel T. Moreton v. Commissioner.Moreton v. CommissionerDocket Nos. 29488, 29489.United States Tax Court1952 Tax Ct. Memo LEXIS 224; 11 T.C.M. (CCH) 478; T.C.M. (RIA) 52138; May 14, 1952*224 Payment of $250,000 to sellers (including petitioners) pursuant to an a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612210/ | HAVERTY FURNITURE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Haverty Furniture Co. v. CommissionerDocket No. 41653.United States Board of Tax Appeals20 B.T.A. 644; 1930 BTA LEXIS 2067; September 3, 1930, Promulgated *2067 In 1924 petitioner paid additional income taxes on its 1921 and 1922 income... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612211/ | Abraham Olshine v. Commissioner.Olshine v. CommissionerDocket No. 9319.United States Tax Court1949 Tax Ct. Memo LEXIS 178; 8 T.C.M. (CCH) 497; T.C.M. (RIA) 49120; May 20, 1949*178 L. A. Luce, Esq., and Albert B. Maloney, C.P.A., 410 Warner Bldg., Nashville, Tenn., for the petitioner. Frank M. Thompson, Jr., Esq., for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612214/ | Roy T. Offutt, Petitioner, v. Commissioner of Internal Revenue, RespondentOffutt v. CommissionerDocket No. 21436United States Tax Court16 T.C. 1214; 1951 U.S. Tax Ct. LEXIS 171; May 31, 1951, Promulgated *171 Decision will be entered for the respondent. Wagering losses in excess of wagering gains held not available to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612215/ | ROBERT T. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROBERT T. SMITH and EDNA L. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Smith v. CommissionerDocket Nos. 9667-77, 8798-78United States Tax CourtT.C. Memo 1981-371; 1981 Tax Ct. Memo LEXIS 372; 42 T.C.M. (CCH) 431; T.C.M.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612217/ | L. R. Schmaus Co., Inc. v. Commissioner. Louis R. Schmaus and Ella V. Schmaus v. Commissioner.L. R. Schmaus Co. v. CommissionerDocket Nos. 5361-63, 5362-63, 272-65.United States Tax CourtT.C. Memo 1967-197; 1967 Tax Ct. Memo LEXIS 64; 26 T.C.M. (CCH) 959; T.C.M. (RIA) 67197; October 11, 1967Arthur I. Gould and Charles ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612219/ | Dow Corning Corporation, a Michigan Corporation, (Successor by Liquidation to the Alpha-Molykote Corporation, a Connecticut Corporation, Dissolved), Petitioner v. Commissioner of Internal Revenue, RespondentDow Corning Corp. v. CommissionerDocket No. 4158-66United States Tax Court53 T.C. 54; 1969 U.S. Tax Ct. LEXIS 42;... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612220/ | ROBERT W. SMITH and EVELYN E. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 10189-77.United States Tax CourtT.C. Memo 1980-15; 1980 Tax Ct. Memo LEXIS 570; 39 T.C.M. (CCH) 900; T.C.M. (RIA) 80015; January 21, 1980, Filed Harry McNutt, for the petitioners. Wesley J. L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612221/ | THE KANSAS CITY SOUTHERN RAILWAY COMPANY AND AFFILIATED COMPANIES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kansas City S. Ry. v. CommissionerDocket Nos. 22668, 35527-35531.United States Board of Tax Appeals22 B.T.A. 949; 1931 BTA LEXIS 2038; March 30, 1931, Promulgated *2038 1. The amounts paid t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612222/ | Philip J. Sciortino v. Commissioner.Sciortino v. CommissionerDocket No. 1156-71.United States Tax CourtT.C. Memo 1972-218; 1972 Tax Ct. Memo LEXIS 40; 31 T.C.M. (CCH) 1073; T.C.M. (RIA) 72218; October 19, 1972, Filed Tried in New Orleans, Louisiana. Joseph S. Russo, 693 Central Ave., New Orleans, La., for the petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612223/ | GUITAR TRUST ESTATE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guitar Trust Estate v. CommissionerDocket Nos. 35102, 51432, 56931, 64535, 69665, 75823.United States Board of Tax Appeals34 B.T.A. 857; 1936 BTA LEXIS 634; August 4, 1936, Promulgated *634 1. Where respondent determined deficiencies aga... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612224/ | Norris E. and Pauline M. Carstenson, Petitioners v. Commissioner of Internal Revenue, RespondentCarstenson v. CommissionerDocket No. 3386-71SUnited States Tax Court57 T.C. 542; 1972 U.S. Tax Ct. LEXIS 187; January 31, 1972, Filed *187 A defective petition was timely filed in behalf of petitioners by their agent, who w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612225/ | Charles J. Jenkins and Anna V. Jenkins v. Commissioner.Jenkins v. CommissionerDocket No. 5096-64.United States Tax CourtT.C. Memo 1967-257; 1967 Tax Ct. Memo LEXIS 5; 26 T.C.M. (CCH) 1328; T.C.M. (RIA) 67257; December 27, 1967*5 Held: Per diem and mileage allowances received by petitioner Charles J. Jenkins while perf... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612227/ | Eugene R. Anderson and Jean C. Anderson, Petitioners v. Commissioner of Internal Revenue, RespondentAnderson v. CommissionerDocket No. 3864-71United States Tax Court64 T.C. 560; 1975 U.S. Tax Ct. LEXIS 114; July 14, 1975, Filed *114 Decision will be entered under Rule 155. The petitioners sold and later reacquired cer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612228/ | W. J. Small v. Commissioner.Small v. CommissionerDocket No. 3196-67.United States Tax CourtT.C. Memo 1969-211; 1969 Tax Ct. Memo LEXIS 83; 28 T.C.M. (CCH) 1111; T.C.M. (RIA) 69211; October 13, 1969, Filed *83 Held: That the petitioner transferred real property to his children for less than an adequate and full conside... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612229/ | Estate of Tony Cordeiro, Deceased, Mary Cordeiro, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent; Estate of Tony Cordeiro, Deceased, Mary Cordeiro, Executrix, and Mary Cordeiro, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Cordeiro v. CommissionerDocket Nos. 3755-66, 3757-... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612231/ | APPEAL OF NATIONAL BAKERS' EGG CO., INC.National Bakers' Egg Co. v. CommissionerDocket No. 706.United States Board of Tax Appeals3 B.T.A. 1205; 1926 BTA LEXIS 2453; April 8, 1926, Decided Submitted May 12, 1925. *2453 The taxpayer was the successor of a corporation with total paid-in capital in cash of $60,000. The ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612232/ | WILLIAM T. SCHNURR and JUDITH G. SCHNURR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchnurr v. CommissionerDocket No. 15472-85.United States Tax CourtT.C. Memo 1989-275; 1989 Tax Ct. Memo LEXIS 275; 57 T.C.M. (CCH) 657; T.C.M. (RIA) 89275; June 7, 1989. Sidney W. Azriliant and Bernard Kobroff, for the... | 01-04-2023 | 11-20-2020 |
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