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https://www.courtlistener.com/api/rest/v3/opinions/4653783/ | NOT FOR PUBLICATION IN WEST'S HAWAI#I REPORTS AND PACIFIC REPORTER
Electronically Filed
Intermediate Court of Appeals
CAAP-XX-XXXXXXX
22-JAN... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653785/ | [Cite as In re R.B., 2021-Ohio-157.]
COURT OF APPEALS
HOLMES COUNTY, OHIO
FIFTH APPELLATE DISTRICT
JUDGES:
IN THE MATTER OF: ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4612233/ | Brown J. Sharp, Petitioner v. Commissioner of Internal Revenue, RespondentSharp v. CommissionerDocket No. 3963-79United States Tax Court75 T.C. 21; 1980 U.S. Tax Ct. LEXIS 44; October 6, 1980, Filed 1980 U.S. Tax Ct. LEXIS 44">*44 Decision will be entered under Rule 155. In connection with a judgment rendered in a div... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4472575/ | Case: 18-31039 Document: 00515270290 Page: 1 Date Filed: 01/14/2020
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
United States Court of Appeals
... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4472572/ | 19-675-cv
Miller v. City of Ithaca
UNITED STATES COURT OF APPEALS
FOR THE SECOND CIRCUIT
SUMMARY ORDER
RULINGS BY SUMMARY ORDER DO NOT HAVE PRECEDENTIAL EFFECT. CITATION TO A
SUMMARY ORDER FILED ON OR AFTER J... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612253/ | RESERVE NATURAL GAS CO. OF LOUISIANA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Reserve Natural Gas Co. v. CommissionerDocket Nos. 14185, 17707.United States Board of Tax Appeals15 B.T.A. 951; 1929 BTA LEXIS 2762; March 19, 1929, Promulgated *2762 1. Where a former decision of the Board is neither p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612254/ | Walter G. Morley, Petitioner, v. Commissioner of Internal Revenue, RespondentMorley v. CommissionerDocket No. 7031United States Tax Court8 T.C. 904; 1947 U.S. Tax Ct. LEXIS 212; April 30, 1947, Promulgated *212 Decision will be entered under Rule 50. 1. Held, on the facts, petitioner was engaged during 1940 and 1941 i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612255/ | WILLIAM L. RILEY and JUNE E. RILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRiley v. CommissionerDocket No. 8194-76.United States Tax CourtT.C. Memo 1979-237; 1979 Tax Ct. Memo LEXIS 287; 38 T.C.M. (CCH) 940; T.C.M. (RIA) 79237; June 20, 1979, Filed Ronald D. Vanderhoef and James L. Norris, for the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612256/ | MARLENE A. SCOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; LINZY SCOTT, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentScott v. CommissionerDocket Nos. 5534-87; 7672-87.United States Tax CourtT.C. Memo 1988-215; 1988 Tax Ct. Memo LEXIS 243; 55 T.C.M. (CCH) 856; T.C.M. (RIA) 88215; May... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653789/ | CONTENTdm
Javascript Required
To experience full interactivity, please enable Javascript in your browser. | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4612258/ | BIRDNECK REALTY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Birdneck Realty Corp. v. CommissionerDocket No. 46079.United States Board of Tax Appeals25 B.T.A. 1084; 1932 BTA LEXIS 1433; April 6, 1932, Promulgated *1433 1. Where petitioner receives under contracts for sales of lots, nonvoid... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612260/ | MARJORIE FLEMING LLOYD-SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lloyd-Smith v. CommissionerDocket No. 83575.United States Board of Tax Appeals40 B.T.A. 214; 1939 BTA LEXIS 886; June 30, 1939, Promulgated *886 1. Where a taxpayer is compelled by circumstances to take over the administration o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612261/ | HOWARD HEINZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Heinz v. CommissionerDocket Nos. 79059, 79450.United States Board of Tax Appeals34 B.T.A. 885; 1936 BTA LEXIS 630; August 7, 1936, Promulgated *630 1. The petitioner, on October 30, 1931, had owned for more than two years a certain number of sh... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612263/ | DALE L. GARDNER AND EMMA J. GARDNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Gardner v. CommissionerDocket No. 4603-73United States Tax CourtT.C. Memo 1976-337; 1976 Tax Ct. Memo LEXIS 66; 35 T.C.M. (CCH) 1546; T.C.M. (RIA) 760337; 55 Oil & Gas Rep. 395; November 9, 1976, Filed *66 Petitioner enter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612264/ | Estate of George L. Bradbury, Fern L. Bradbury, Executrix v. Commissioner.Estate of George L. Bradbury v. CommissionerDocket No. 5288.United States Tax Court1946 Tax Ct. Memo LEXIS 83; 5 T.C.M. (CCH) 788; T.C.M. (RIA) 46219; September 13, 1946*83 Held, an assignment of property by decedent to his wife was made in cont... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612265/ | HERBERT O. ROBINSON and SUSAN C. ROBINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent H. M. ARMANTROUT and BETTY L. ARMANTROUT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRobinson v. CommissionerDocket Nos. 7239-71, 7240-71.United States Tax CourtT.C. Memo 1974-257; 1974 Tax Ct. Memo LE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612266/ | ROBERT AND LUCILLE FORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFors v. CommissionerDocket No. 8904-92.United States Tax CourtT.C. Memo 1995-392; 1995 Tax Ct. Memo LEXIS 392; 70 T.C.M. (CCH) 420; August 16, 1995, Filed *392 Decision will be entered under Rule 155. Robert Fors, pro se. John C. Schm... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612268/ | NATIONAL GAUGE & EQUIPMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Gauge & Equipment Co. v. CommissionerDocket No. 13413.United States Board of Tax Appeals14 B.T.A. 748; 1928 BTA LEXIS 2915; December 17, 1928, Promulgated *2915 1. Held, that no value for invested capital for years 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612270/ | DONALD M. CLANTON AND ELIZABETH A. CLANTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClanton v. CommissionerDocket No. 13602-93.United States Tax CourtT.C. Memo 1995-416; 1995 Tax Ct. Memo LEXIS 414; 70 T.C.M. (CCH) 534; August 24, 1995, Filed *414 Decision will be entered for respondent. George W. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612271/ | Kavanaugh H. Francis v. Commissioner. Alma Sanders Francis v. Commissioner.Kavanaugh v. CommissionerDocket Nos. 9624, 9858.United States Tax Court1949 Tax Ct. Memo LEXIS 219; 8 T.C.M. (CCH) 346; T.C.M. (RIA) 49086; April 15, 1949George A. LeMaistre, Esq., and Winston B. McCall, Esq., for the petitioners. Homer F. Benso... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612272/ | Ambassador, Inc. (Formerly 14th Street Development Company) v. Commissioner.Ambassador, Inc. v. CommissionerDocket No. 29629.United States Tax Court1952 Tax Ct. Memo LEXIS 75; 11 T.C.M. (CCH) 974; T.C.M. (RIA) 52289; September 30, 1952*75 Held, on the facts, petitioner's predecessor Development Company, was engaged du... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612273/ | THE NEW MCDERMOTT, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.New McDermott, Inc. v. CommissionerDocket No. 99360.United States Board of Tax Appeals44 B.T.A. 1035; 1941 BTA LEXIS 1244; July 17, 1941, Promulgated *1244 Petitioner corporation was organized by a committee of bondholders subsequent ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612274/ | ASIATIC PETROLEUM COMPANY (DELAWARE) LIMITED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Asiatic Petroleum Co. v. CommissionerDocket No. 72452.United States Board of Tax Appeals31 B.T.A. 1152; 1935 BTA LEXIS 1009; January 31, 1935, Promulgated *1009 Petitioner, a domestic corporation, whose stock was ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612275/ | Beringer Bros., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentBeringer Bros., Inc. v. CommissionerDocket No. 26211United States Tax Court18 T.C. 615; 1952 U.S. Tax Ct. LEXIS 157; June 24, 1952, Promulgated *157 Decision will be entered under Rule 50. 1. Petitioner, since its organization in 1914 and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612276/ | MOUNTAIN PRODUCERS CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mountain Producers Corp. v. CommissionerDocket No. 44573.United States Board of Tax Appeals34 B.T.A. 409; 1936 BTA LEXIS 700; April 23, 1936, Promulgated *700 1. In computing depletion of 27 1/2 percent of "gross income from t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612277/ | Lloyd M. Williams v. Commissioner.Williams v. CommissionerDocket No. 15178.United States Tax Court1948 Tax Ct. Memo LEXIS 70; 7 T.C.M. (CCH) 765; T.C.M. (RIA) 48222; October 18, 1948Lloyd M. Williams, pro se, for the petitioner. A. H. Moorman, Esq., for the respondent. DISNEYMemorandum Findings of Fact and Opinion DIS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612278/ | Horace Drew and Betty B. Drew, et al., 1 v. Commissioner. Drew v. CommissionerDocket Nos. 4134-69, 4154-69, 4155-69, 4156-69.United States Tax CourtT.C. Memo 1972-40; 1972 Tax Ct. Memo LEXIS 215; 31 T.C.M. (CCH) 143; T.C.M. (RIA) 72040; February 17, 1972, Filed. William R. Frazier, 816 Atlantic Nat'l Bank Bldg., 121 W... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612279/ | EDWIN ROLDAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoldan v. CommissionerDocket No. 10257-78.United States Tax CourtT.C. Memo 1980-73; 1980 Tax Ct. Memo LEXIS 512; 39 T.C.M. (CCH) 1240; T.C.M. (RIA) 80073; March 17, 1980, Filed *512 Edwin Roldan, pro se. Robert Droge, for the respondent. TANNENW... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612280/ | APPEAL OF FIRST NATIONAL BANK OF GOODLAND, KANSAS.First Nat'l Bank v. CommissionerDocket No. 1280.United States Board of Tax Appeals5 B.T.A. 1174; 1927 BTA LEXIS 3666; January 25, 1927, Promulgated *3666 1. Loss on account of unextinguished cost of discarded parts of a reconstructed building determined and allowed. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612281/ | UMPQUA TIMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Umpqua Timber Co. v. CommissionerDocket No. 38826.United States Board of Tax Appeals27 B.T.A. 135; 1932 BTA LEXIS 1119; November 25, 1932, Promulgated *1119 Petitioner acquired 6 per cent demand promissory notes from its stockholders in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612250/ | Nathan Blum, Petitioner, v. Commissioner of Internal Revenue, Respondent. Louis A. Blum, Petitioner, v. Commissioner of Internal Revenue, RespondentBlum v. CommissionerDocket Nos. 4627, 4628United States Tax Court5 T.C. 702; 1945 U.S. Tax Ct. LEXIS 86; September 12, 1945, Promulgated 1945 U.S. Tax Ct. LEXIS 86">*86 De... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612252/ | JEFFREY JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket No. 5495-87.United States Tax CourtT.C. Memo 1989-227; 1989 Tax Ct. Memo LEXIS 227; 57 T.C.M. 363; T.C.M. (RIA) 89227; May 11, 1989. Michael K. McBeath, for the petitioner. David W. Sorensen, for the respondent. S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653786/ | [Cite as State v. White, 2021-Ohio-154.]
COURT OF APPEALS
DELAWARE COUNTY, OHIO
FIFTH APPELLATE DISTRICT
STATE OF OHIO : JUDGES:
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4612385/ | JORDAN C. SKINNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Skinner v. CommissionerDocket No. 106733.United States Board of Tax Appeals47 B.T.A. 624; 1942 BTA LEXIS 669; August 21, 1942, Promulgated *669 In 1937 petitioner sold his tire retreading and repairing plant to his brother at less than its ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653790/ | CONTENTdm
Javascript Required
To experience full interactivity, please enable Javascript in your browser. | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4612286/ | JACK W. SCHIFFER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schiffer v. CommissionerDocket No. 83249.United States Board of Tax Appeals39 B.T.A. 161; 1939 BTA LEXIS 1063; January 20, 1939, Promulgated *1063 Certain shares of stock held for more than two years and sold in 1933 were held by a partnersh... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612289/ | ESTATE OF VICTOR P. CLARKE, DECEASED, VICTOR E. CLARKE, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Clarke v. CommissionerDocket No. 6167-73United States Tax CourtT.C. Memo 1976-328; 1976 Tax Ct. Memo LEXIS 75; 35 T.C.M. (CCH) 1482; T.C.M. (RIA) 760328; October 28, 1976, Filed *75 Held... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612290/ | APPEAL OF CHARLES H. LILLY CO.Charles H. Lilly Co. v. CommissionerDocket No. 605.United States Board of Tax Appeals2 B.T.A. 1058; 1925 BTA LEXIS 2170; October 28, 1925, Decided Submitted June 20, 1925. *2170 Cassius E. Gates, Esq., for the taxpayer. Ward Loveless, Esq., for the Commissioner. *1058 Before GRAUPNER, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612291/ | Estelle Wyler v. Commissioner.Wyler v. CommissionerDocket No. 2245-62.United States Tax CourtT.C. Memo 1964-203; 1964 Tax Ct. Memo LEXIS 134; 23 T.C.M. (CCH) 1226; T.C.M. (RIA) 64203; 65-1 U.S. Tax Cas. (CCH) P9371; July 29, 1964Nathan J. Willner, for the petitioner. John B. Murray, Jr., for the respondent. MURDOCKMem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2358479/ | 246 P.3d 1219 (2011)
2011 UT App 17
STATE of Utah, Plaintiff and Appellee,
v.
Laura Veronica CHAVEZ, Defendant and Appellant.
No. 20100810-CA.
Court of Appeals of Utah.
January 21, 2011.
German T. Flores, Orem, for Appellant.
Mark L. Shurtleff and Marian Decker, Salt Lake City, for Appellee.
Before Judges DAVIS, McHUGH... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/2376574/ | 55 F. Supp. 2d 658 (1999)
GALVESTON BAY CONSERVATION AND PRESERVATION ASSOCIATION
v.
THE UNITED STATES ARMY CORPS OF ENGINEERS, et al.
No. CIV. A. G-98-228.
United States District Court, S.D. Texas, Galveston Division.
July 9, 1999.
*659 James B Blackburn, Jr, Blackburn & Carter, Houston, TX, for Galveston Bay Conserva... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4612295/ | ALAN G. COOPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCooper v. CommissionerDocket No. 18807-81.United States Tax CourtT.C. Memo 1984-318; 1984 Tax Ct. Memo LEXIS 357; 48 T.C.M. (CCH) 340; T.C.M. (RIA) 84318; June 21, 1984. Alan G. Cooper, pro se. Martin F. Klotz, for the respondent. WILESMEMORAND... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612296/ | JAMES BRUCE THORNBERRY AND LAURA ANNE THORNBERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThornberry v. Comm'rDocket No. 580-10LUnited States Tax Court136 T.C. 356; 2011 U.S. Tax Ct. LEXIS 16; 136 T.C. No. 16; April 19, 2011, Filed*16 The IRS issued notices of intent to levy and notices of Federal ta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612298/ | APPEAL OF THE RECORD ABSTRACT CO.Record Abstract Co. v. CommissionerDocket No. 1808.United States Board of Tax Appeals2 B.T.A. 628; 1925 BTA LEXIS 2319; September 28, 1925, Decided Submitted May 16, 1925. *2319 1. Taxpayer was not, during the years 1919 to 1922, inclusive, a personal service corporation. 2. Taxpay... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612299/ | RICHARD R. PHILLIPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPhillips v. CommissionerDocket No. 28400-89United States Tax CourtT.C. Memo 1992-17; 1992 Tax Ct. Memo LEXIS 22; 63 T.C.M. (CCH) 1757; T.C.M. (RIA) 92017; January 8, 1992, Filed *22 Decision will be entered for respondent. Richard R. Philli... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612300/ | JOHN HANCOCK MUTUAL LIFE INSURANCE COMPANY, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. John Hancock Mut. Life Ins. Co. v. CommissionerDocket Nos. 94789, 94790, 94791, 94792, 94793.United States Board of Tax Appeals42 B.T.A. 809; 1940 BTA LEXIS 951; September 27, 1940, Promulgated *951 Deced... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612302/ | Moloney Electric Company v. Commissioner.Moloney Elec. Co. v. CommissionerDocket No. 12917.United States Tax Court1947 Tax Ct. Memo LEXIS 3; 6 T.C.M. (CCH) 1347; T.C.M. (RIA) 47340; December 31, 1947*3 C. J. Batter, Esq., 910 17th St., N. W., Washington, D.C., and James C. Thompson, C.P.A., Security Bldg., St. Louis, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612307/ | PALLADIN PRECISION PRODUCTS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPalladin Precision Products, Inc. v. CommissionerDocket No. 980-92United States Tax CourtT.C. Memo 1993-3; 1993 Tax Ct. Memo LEXIS 2; 65 T.C.M. (CCH) 1698; January 4, 1993, Filed *2 For Petitioner: Richard G. Convicer. For Res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612309/ | George T. Flowers and Donna Flowers, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentFlowers v. CommissionerDocket Nos. 8315-80, 8336-80, 8417-80, 8418-80, 8419-80United States Tax Court80 T.C. 914; 1983 U.S. Tax Ct. LEXIS 83; 80 T.C. No. 49; May 16, 1983, Filed *83 Decision will be entered under R... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612310/ | CONROE OFFICE BUILDING, LTD, OLIVER Y. AND HELEN CHUNG, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, PETER AND MARTHA DISCLAFANI, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, PETER DISCLAFANI, D.D.S., P.C. PENSION FUND, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, JOE A. IZEN, JR., A PARTNER OTHER THAN THE TAX MATTE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612311/ | WITHERSPOON OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Witherspoon Oil Co. v. CommissionerDocket No. 52491.United States Board of Tax Appeals34 B.T.A. 1130; 1936 BTA LEXIS 590; October 20, 1936, Promulgated *590 1. Petitioner's contention that it was a member of a partnership in the taxa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612312/ | ESTATE OF ARGENE J. RUBISH AND VIVIAN M. RUBISH, Personal Representative and Surviving Wife, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Rubish v. CommissionerDocket No. 15051-81.United States Tax CourtT.C. Memo 1985-406; 1985 Tax Ct. Memo LEXIS 218; 50 T.C.M. (CCH) 685; T.C.M. (RIA) 85406; Aug... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612313/ | EMMA C. MORPHY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morphy v. CommissionerDocket No. 76711.United States Board of Tax Appeals35 B.T.A. 289; 1937 BTA LEXIS 898; January 19, 1937, Promulgated *898 Where a building is erected on leased premises by lessee under optional provision in the lease and i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612314/ | GEORGE H. AND BETTY A. JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJones v. CommissionerDocket No. 4357-88United States Tax CourtT.C. Memo 1989-616; 1989 Tax Ct. Memo LEXIS 616; 58 T.C.M. (CCH) 689; T.C.M. (RIA) 89616; November 14, 1989John C. Klotsche,for the petitioners. James F. Prothro, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612315/ | VIRGIL H. STEURY and ADA STEURY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSteury v. CommissionerDocket No. 14533-83.United States Tax CourtT.C. Memo 1985-416; 1985 Tax Ct. Memo LEXIS 210; 50 T.C.M. (CCH) 744; T.C.M. (RIA) 85416; August 13, 1985. Michael E. Armey and Robert L. Rasor, for the petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612319/ | SALVATORE M. CARUANA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCaruana v. CommissionerDocket No. 17847-85United States Tax CourtT.C. Memo 1989-371; 1989 Tax Ct. Memo LEXIS 370; 57 T.C.M. (CCH) 1073; T.C.M. (RIA) 89371; July 25, 1989*370 Elliot D. Lobel and Martin G. Weinberg, for the petitioner. Pamela... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3258961/ | Representative Ron Fuller State Representative 18 Corporate Hill Drive, Suite 201 Little Rock, AR 72205
Dear Representative Fuller:
This is in response to your request for an opinion on the following questions:
1. Does a repairman have any self-help rights under the statutes to repossess an automobile once it has... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/3692910/ | On October 9, 1990, appellee, Dennis M. Norris, filed a petition in the Franklin County Municipal Court, requesting that the suspension of his driver's license be set aside because the written form prescribed by appellant Mitchell J. Brown, the Registrar of the Bureau of Motor Vehicles, contained an erroneous statement... | 01-04-2023 | 07-06-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4612320/ | G. E. Nance, Lucille Nance v. Commissioner.G. Nance v. CommissionerDocket No. 31176.United States Tax Court1952 Tax Ct. Memo LEXIS 105; 11 T.C.M. (CCH) 891; T.C.M. (RIA) 52257; August 22, 1952*105 Arthur Glover, Esq., and Walter G. Russell, Esq., 310 Amarillo Bldg., Amarillo, Texas, for the petitioners. John W. Alexan... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612322/ | ANTHONY J. BRUNO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBruno v. CommissionerDocket No. 35111-85.United States Tax CourtT.C. Memo 1986-571; 1986 Tax Ct. Memo LEXIS 36; 52 T.C.M. (CCH) 1111; T.C.M. (RIA) 86571; December 1, 1986. *36 Held, P failed to substantiate claimed charitable deductions based ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612323/ | Harry D. Moreland and Ada K. Moreland v. Commissioner.Moreland v. CommissionerDocket No. 78434.United States Tax CourtT.C. Memo 1960-178; 1960 Tax Ct. Memo LEXIS 114; 19 T.C.M. (CCH) 938; T.C.M. (RIA) 60178; August 31, 1960Dickson M. Saunders, Esq., for the petitioners. T. M. Somer, Esq., for the respondent. WITHEYMem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612325/ | 1180 East 63rd Street Building Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent1180 East 63rd Street Bldg. Corp. v. CommissionerDocket No. 15731United States Tax Court12 T.C. 437; 1949 U.S. Tax Ct. LEXIS 240; March 25, 1949, Promulgated *240 Decision will be entered under Rule 50. Petitioner, o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612326/ | The Regina Corporation v. Commissioner.Regina Corp. v. CommissionerDocket No. 8367.United States Tax Court1947 Tax Ct. Memo LEXIS 216; 6 T.C.M. (CCH) 514; T.C.M. (RIA) 47133; May 7, 1947William H. Osborne, Jr., Esq., 744 Board St., Newark, N.J., for the petitioner. Francis X. Gallagher, Esq., for the respondent. KERN ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612330/ | SIMMONS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Simmons Co. v. CommissionerDocket No. 1927.United States Board of Tax Appeals8 B.T.A. 631; 1927 BTA LEXIS 2836; October 8, 1927, Promulgated *2836 1. The value of patents for the purpose of depreciation determined. 2. A commission paid for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612331/ | WILLIAM J. HAGERTY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHagerty v. CommissionerDocket No. 7131-71.United States Tax CourtT.C. Memo 1981-234; 1981 Tax Ct. Memo LEXIS 512; 41 T.C.M. (CCH) 1472; T.C.M. (RIA) 81234; May 11, 1981. Robert J. Bartlett, for the respondent. FAYMEMORANDUM FINDINGS OF FACT... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612333/ | Foley Machinery Co., Petitioner v. Commissioner of Internal Revenue, RespondentFoley Machinery Co. v. CommissionerDocket No. 27120-86United States Tax Court91 T.C. 434; 1988 U.S. Tax Ct. LEXIS 116; 91 T.C. No. 33; August 30, 1988. August 30, 1988, Filed *116 Decision will be entered for the respondent. P was the sole... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612335/ | William C. Chick, Petitioner, v. Commissioner of Internal Revenue, Respondent. Mabel C. Foss, Petitioner, v. Commissioner of Internal Revenue, RespondentChick v. CommissionerDocket Nos. 6067, 6068United States Tax Court7 T.C. 1414; 1946 U.S. Tax Ct. LEXIS 1; December 31, 1946, Promulgated *1 Decisions will be entered ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612337/ | Robert Lehman, Petitioner, v. Commissioner of Internal Revenue, RespondentLehman v. CommissionerDocket No. 28246United States Tax Court17 T.C. 652; 1951 U.S. Tax Ct. LEXIS 61; October 10, 1951, Promulgated *61 Decision will be entered under Rule 50. 1. Income -- Deduction -- Alimony Payments -- Sections 23 (u), 22 (k)... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612338/ | VAN DORN IRON WORKS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Van Dorn Iron Works Co. v. CommissionerDocket No. 9869.United States Board of Tax Appeals15 B.T.A. 4; 1929 BTA LEXIS 2934; January 23, 1929, Promulgated *2934 1. The evidence does not establish error in the Commissioner's determinati... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612339/ | Argus, Incorporated, Transferee, Petitioner, v. Commissioner of Internal Revenue, RespondentArgus, Inc. v. CommissionerDocket No. 4713-63United States Tax Court45 T.C. 63; 1965 U.S. Tax Ct. LEXIS 27; October 14, 1965, Filed *27 Decision will be entered for respondent. Held, where subsidiary corporation is merged into ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612340/ | BERTON T. AND MAUREEN E. SCHAEFFER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchaeffer v. CommissionerDocket No. 7139-92United States Tax CourtT.C. Memo 1994-206; 1994 Tax Ct. Memo LEXIS 206; 67 T.C.M. (CCH) 2937; May 10, 1994, Filed *206 An appropriate order and decision will be entered denying peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612343/ | John E. Montgomery and Iris E. Montgomery, Petitioners v. Commissioner of Internal Revenue, RespondentMontgomery v. CommissionerDocket No. 3726-73United States Tax Court65 T.C. 511; 1975 U.S. Tax Ct. LEXIS 15; December 8, 1975, Filed *15 Decision will be entered under Rule 155. Petitioner and his brother, as joint ven... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612353/ | The Trotting Horse Club of America, Inc. v. Commissioner.Trotting Horse Club of America, Inc. v. CommissionerDocket No. 3728.United States Tax Court1945 Tax Ct. Memo LEXIS 176; 4 T.C.M. (CCH) 572; T.C.M. (RIA) 45190; June 4, 1945*176 Frank E. Barnett, Esq., 120 Broadway, New York 5, N. Y., and Charles H. McAuliffe, Es... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612344/ | John L. Clark and Elvira C. Clark, Petitioners, v. Commissioner of Internal Revenue, RespondentClark v. CommissionerDocket No. 59195United States Tax Court27 T.C. 1006; 1957 U.S. Tax Ct. LEXIS 232; March 28, 1957, Filed *232 Decision will be entered for the respondent. Held, petitioners failed to show that respondent ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612354/ | Estate of Walburga Hedrick, Deceased (a.k.a. Walburga Oesterreich), Ray Bert Hedrick, Executor v. Commissioner.Estate of Hedrick v. CommissionerDocket No. 1848-63.United States Tax CourtT.C. Memo 1969-234; 1969 Tax Ct. Memo LEXIS 60; 28 T.C.M. (CCH) 1223; T.C.M. (RIA) 69234; November 4, 1969. Filed Charles I. Rosin, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612345/ | Dan E. Mason and Beverly R. Mason, Petitioners v. Commissioner of Internal Revenue, RespondentMason v. CommissionerDocket No. 3174-73United States Tax Court68 T.C. 163; 1977 U.S. Tax Ct. LEXIS 112; May 10, 1977, Filed *112 Decision will be entered under Rule 155. P was the sole shareholder of A, an electing small busi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612346/ | RUDOLPH BERGFELD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CAROLINA BERGFELD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bergfeld v. CommissionerDocket Nos. 26458, 26459.United States Board of Tax Appeals19 B.T.A. 312; 1930 BTA LEXIS 2423; March 19, 1930, Promulgated *2423 1. Upo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612357/ | LELAND RAY THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentThomas v. CommissionerDocket No. 5940-82.United States Tax CourtT.C. Memo 1984-106; 1984 Tax Ct. Memo LEXIS 570; 47 T.C.M. (CCH) 1216; T.C.M. (RIA) 84106; March 5, 1984. Leland Ray Thomas, pro se. Mark Priver, for the respondent. PANUTHOSME... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612358/ | EDWARD W. BURGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurger v. CommissionerDocket No. 25183-88.United States Tax CourtT.C. Memo 1989-204; 1989 Tax Ct. Memo LEXIS 204; 57 T.C.M. (CCH) 285; T.C.M. (RIA) 89204; May 1, 1989. Edward W. Burger, pro se. Jerry L. Leonard, for the respondent. SCOTT MEMO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612347/ | HESTER L. STEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSteinDocket No. 27380-90United States Tax CourtT.C. Memo 1992-651; 1992 Tax Ct. Memo LEXIS 677; 64 T.C.M. (CCH) 1262; November 5, 1992, Filed *677 Decision will be entered under Rule 155. For Petitioner: Bruce B. Hart and Harmon L. Taylor. For... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612359/ | FRANK KUHN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kuhn v. CommissionerDocket No. 73265.United States Board of Tax Appeals34 B.T.A. 274; 1936 BTA LEXIS 721; April 7, 1936, Promulgated *721 A taxpayer on the cash basis who, having furnished the collateral upon another's promissory note and endorsed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612348/ | Albert W. Badanes and Corinne S. Badanes, Petitioners, v. Commissioner of Internal Revenue, RespondentBadanes v. CommissionerDocket No. 88632United States Tax Court39 T.C. 410; 1962 U.S. Tax Ct. LEXIS 24; November 19, 1962, Filed *24 Decision will be entered under Rule 50. Held, that a transaction, wherein the princip... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612349/ | MARIE MAMEDALIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMamedalin v. CommissionerDocket No. 9699-75.United States Tax CourtT.C. Memo 1978-3; 1978 Tax Ct. Memo LEXIS 513; 37 T.C.M. (CCH) 5; T.C.M. (RIA) 780003; January 3, 1978, Filed Marie Mamedalin, pro se. Hector C. Perez, for the respondent. DAWS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612361/ | CAROLYN J. DINGLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDingler v. CommissionerDocket No. 38147-87United States Tax CourtT.C. Memo 1990-411; 1990 Tax Ct. Memo LEXIS 428; 60 T.C.M. (CCH) 395; T.C.M. (RIA) 90411; August 6, 1990, Filed Decision will be entered for the respondent. Mark S. Cambiano an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612362/ | ALDO ZERVIGON & ROSALINA ZERVIGON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentZervigon v. CommissionerDocket No. 1394-74.United States Tax CourtT.C. Memo 1975-99; 1975 Tax Ct. Memo LEXIS 274; 34 T.C.M. (CCH) 486; T.C.M. (RIA) 750099; April 9, 1975, Filed *274 Aldo Zervigon, pro se. David M. Berman, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612363/ | JAMES G. McKEOWN and JACQUELINE M. McKEOWN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcKeown v. CommissionerDocket Nos. 2389-77, 12370-77, 12429-77 1United States Tax CourtT.C. Memo 1980-18; 1980 Tax Ct. Memo LEXIS 563; 39 T.C.M. (CCH) 917; T.C.M. (RIA) 80018; January 23, 1980, Filed Leslie M.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612364/ | Howard Glenn and Betty S. Glenn, Petitioners, v. Commissioner of Internal Revenue, RespondentGlenn v. CommissionerDocket No. 81155United States Tax Court39 T.C. 427; 1962 U.S. Tax Ct. LEXIS 19; 17 Oil & Gas Rep. 487; November 27, 1962, Filed *19 Decision will be entered under Rule 50. Held, that a cash consideration o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612366/ | ALABAMA BY-PRODUCTS CORPORATION, BIRMINGHAM COKE & BY-PRODUCTS CO., MAJESTIC COAL CO., AND IMPERIAL COAL & COKE CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Alabama By-Products Corp. v. CommissionerDocket No. 21808.United States Board of Tax Appeals18 B.T.A. 919; 1930 BTA LEXIS 2573; January 24, 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612367/ | Roger M. Ellison and Rosemary J. Ellison, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentEllison v. CommissionerDocket Nos. 14449-81, 14450-81, 14770-81, 16211-81, 16319-81, 17552-81United States Tax Court80 T.C. 378; 1983 U.S. Tax Ct. LEXIS 116; 80 T.C. No. 13; February 14, 1983, Filed *116 Decis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612369/ | Estate of Nettie Friedman, Deceased, Louis K. Friedman, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentFriedman v. CommissionerDocket No. 9484United States Tax Court8 T.C. 68; 1947 U.S. Tax Ct. LEXIS 316; January 17, 1947, Promulgated *316 Decision will be entered under Rule 50. The decedent crea... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612371/ | Ciba-Geigy Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentCiba-Geigy Corp. v. CommissionerDocket No. 2831-78United States Tax Court85 T.C. 172; 1985 U.S. Tax Ct. LEXIS 53; 85 T.C. No. 11; August 1, 1985, Filed *53 Decision will be entered under Rule 155. G, a Swiss corporation, granted to P, it... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612372/ | MAX TRATNER and SHIRLEY C. TRATNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTratner v. CommissionerDocket No. 2976-72.United States Tax CourtT.C. Memo 1974-8; 1974 Tax Ct. Memo LEXIS 312; 33 T.C.M. (CCH) 21; T.C.M. (RIA) 74008; January 15, 1974, Filed. *312 lteld: Petitioners may not deduct as a bu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612373/ | J. W. Sefton Jr. v. Commissioner.Sefton v. CommissionerDocket No. 66562.United States Tax CourtT.C. Memo 1959-234; 1959 Tax Ct. Memo LEXIS 13; 18 T.C.M. (CCH) 1121; T.C.M. (RIA) 59234; December 14, 1959*13 1. Held, the Commissioner is sustained in his disallowance of $29,119.25 of the $30,320.73 interest claimed by pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612374/ | Donald G. Teeling, Petitioner, v. Commissioner of Internal Revenue, RespondentTeeling v. CommissionerDocket No. 3426-62United States Tax Court42 T.C. 671; 1964 U.S. Tax Ct. LEXIS 79; June 30, 1964, Filed *79 Decision will be entered under Rule 50. Petitioner maintained a home in which his daughter lived for part of th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612375/ | BANKLINE OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bankline Oil Co. v. CommissionerDocket Nos. 56484, 72502.United States Board of Tax Appeals33 B.T.A. 910; 1936 BTA LEXIS 806; January 16, 1936, Promulgated *806 1. Income from a lease between the petitioner and the State of California i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612376/ | Leo J. Beacon (Reverend) v. Commissioner.Leo J. Beacon v. CommissionerDocket No. 3987.United States Tax Court1945 Tax Ct. Memo LEXIS 214; 4 T.C.M. (CCH) 507; T.C.M. (RIA) 45172; May 1, 1945TURNER Order TURNER, Judge: For good cause, the reason being more fully set forth in the Memorandum attached, it is ORDERED: That t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4337792/ | JACK A. & LETTIE G. WHEELER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWheeler v. Comm'rNo. 25087-08SUnited States Tax CourtT.C. Summary Opinion 2009-151; 2009 Tax Ct. Summary LEXIS 151; September 28, 2009, FiledPURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECE... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4612378/ | PETER D. ADKISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAdkison v. Comm'rNo. 2532-06United States Tax Court129 T.C. 97; 2007 U.S. Tax Ct. LEXIS 32; 129 T.C. No. 13; October 16, 2007, Filed*32 R sent to P a notice of deficiency for 1999. P filed a petition seeking to invoke the Court's jurisdiction t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612379/ | J. T. M. JOHNSTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Johnston v. CommissionerDocket Nos. 8466, 10928.United States Board of Tax Appeals9 B.T.A. 325; 1927 BTA LEXIS 2617; November 25, 1927, Promulgated *2617 Amounts of losses deductible from gross income of 1919 and 1920 determined. Don Q. Ha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612380/ | WALLACE C. JOHNS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARGARET K. JOHNS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. VIRGINIA KELSO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Johns v. CommissionerDocket Nos. 8352, 8353, and 8351.United States Board of Tax Ap... | 01-04-2023 | 11-20-2020 |
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