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https://www.courtlistener.com/api/rest/v3/opinions/4612382/ | Sager Glove Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentSager Glove Corp. v. CommissionerDocket No. 75057United States Tax Court36 T.C. 1173; 1961 U.S. Tax Ct. LEXIS 65; September 29, 1961, Filed *65 Decision will be entered under Rule 50. Petitioner instituted suit under the Federal antitr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612384/ | Mountain Wholesale Co., Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentMountain Wholesale Co. v. CommissionerDocket No. 9170United States Tax Court17 T.C. 870; 1951 U.S. Tax Ct. LEXIS 28; November 28, 1951, Promulgated *28 Decision will be entered for the respondent. 1. Petitioner was organiz... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562640/ | Matter of Blaney (2020 NY Slip Op 04899)
Matter of Blaney
2020 NY Slip Op 04899
Decided on September 3, 2020
Appellate Division, Third Department
Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431.
This opinion is uncorrected and subject to revision before publication in... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612386/ | VIRGINIA IRON COAL & COKE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Virginia Iron Coal & Coke Co. v. CommissionerDocket No. 87010.United States Board of Tax Appeals37 B.T.A. 195; 1938 BTA LEXIS 1072; January 26, 1938, Promulgated *1072 Payments received in 1930 and 1931 under an option to pu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612388/ | DALE C. DECKER AND MARJORIE DECKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDecker v. CommissionerDocket No. 44950-85United States Tax CourtT.C. Memo 1995-38; 1995 Tax Ct. Memo LEXIS 55; 69 T.C.M. 1756; January 30, 1995, Filed 1995 Tax Ct. Memo LEXIS 55">*55 An order will be issued granting responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612390/ | The Toledo Stove & Range Company, Petitioner, v. Commissioner of Internal Revenue, RespondentToledo Stove & Range Co. v. CommissionerDocket Nos. 4802, 27161, 27162United States Tax Court16 T.C. 1125; 1951 U.S. Tax Ct. LEXIS 188; May 21, 1951, Promulgated 1951 U.S. Tax Ct. LEXIS 188">*188 Decision will be entered for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612391/ | Kewanee Oil Company and Subsidiaries, Petitioners v. Commissioner of Internal Revenue, RespondentKewanee Oil Co. v. CommissionerDocket No. 5965-72United States Tax Court62 T.C. 728; 1974 U.S. Tax Ct. LEXIS 53; 62 T.C. No. 79; August 29, 1974, Filed 1974 U.S. Tax Ct. LEXIS 53">*53 Decision will be entered under Rule 155... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612393/ | WANDA M. ROHWER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRohwer v. CommissionerDocket No. 29916-81United States Tax CourtT.C. Memo 1984-60; 1984 Tax Ct. Memo LEXIS 614; 47 T.C.M. 1038; T.C.M. (RIA) 84060; February 6, 1984. Wanda M. Rohwer, pro se. Howard Rosenblatt, for the respondent. PANUTHOSMEMO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612394/ | Estate of Jack F. Chrysler, Deceased, Edith B. Carr, John W. Drye, Jr., and Manufacturers Hanover Trust Company, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentChrysler v. CommissionerDocket No. 1322-63United States Tax Court44 T.C. 55; 1965 U.S. Tax Ct. LEXIS 103; April 7, 1965, Filed 1965 U.S. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612395/ | LINDA M. (EYRE) SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 4244-74.United States Tax CourtT.C. Memo 1983-330; 1983 Tax Ct. Memo LEXIS 455; 46 T.C.M. 400; T.C.M. (RIA) 83330; June 8, 1983. 1983 Tax Ct. Memo LEXIS 455">*455 Linda M. (Eyre) Smith, pro se. Scott N. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612396/ | THE FIRST NATIONAL BANK OF MEMPHIS, EXECUTOR OF THE ESTATE OF FREDERICK G. PROUTT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.First Nat'l Bank v. CommissionerDocket No. 89423.United States Board of Tax Appeals41 B.T.A. 1299; 1940 BTA LEXIS 1074; May 29, 1940, Promulgated 1940 BTA LEXIS 1074">*1074 Pro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612398/ | Ellwood M. Rabenold and Elizabeth E. Rabenold v. Commissioner. Ellwood M. Rabenold v. Commissioner.Rabenold v. CommissionerDocket Nos. 7873, 7874.United States Tax Court1947 Tax Ct. Memo LEXIS 103; 6 T.C.M. 1001; T.C.M. (RIA) 47250; August 26, 1947Ellwood M. Rahbnold, pro se. William F. Evans, Esq., for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612401/ | FRANK C. DEERING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. 1Deering v. CommissionerDocket No. 95996.United States Board of Tax Appeals40 B.T.A. 984; 1939 BTA LEXIS 769; November 29, 1939, Promulgated 1939 BTA LEXIS 769">*769 The transfer by a taxpayer of securities and cash to his wife, his son, an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612403/ | BERLIN DYE WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Berlin Dye Works v. CommissionerDocket No. 15714.United States Board of Tax Appeals13 B.T.A. 1354; 1928 BTA LEXIS 3060; November 1, 1928, Promulgated 1928 BTA LEXIS 3060">*3060 The petitioner and the North Moneta Garden-Lands Water Co. were ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612404/ | ROBERT E. and SHIRLEY A. SWANSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSwanson v. CommissionerDocket No. 5624-79.United States Tax CourtT.C. Memo 1981-132; 1981 Tax Ct. Memo LEXIS 614; 41 T.C.M. 1129; T.C.M. (RIA) 81132; March 23, 1981. 1981 Tax Ct. Memo LEXIS 614">*614 Robert E. Swanson, pro se... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612405/ | William S. Bein, Petitioner, v. Commissioner of Internal Revenue, RespondentBein v. CommissionerDocket No. 19959United States Tax Court14 T.C. 1144; 1950 U.S. Tax Ct. LEXIS 172; June 14, 1950, Promulgated 1950 U.S. Tax Ct. LEXIS 172">*172 Decision will be entered under Rule 50. In December, 1942, petitioner and his pa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612406/ | INNER-CITY TEMPORARIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentInner-City Temporaries, Inc. v. CommissionerDocket No. 20968-84United States Tax CourtT.C. Memo 1990-489; 1990 Tax Ct. Memo LEXIS 541; 60 T.C.M. 726; T.C.M. (RIA) 90489; September 12, 1990, Filed 1990 Tax Ct. Memo LEXIS 541">*541 De... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612408/ | Estate of Lillian D. Wald, Deceased, Hyman Schroeder and Julia Wald Cordley, Executors v. Commissioner.Estate of Wald v. CommissionerDocket No. 2583.United States Tax Court1944 Tax Ct. Memo LEXIS 149; 3 T.C.M. 802; T.C.M. (RIA) 44257; August 5, 19441944 Tax Ct. Memo LEXIS 149">*149 Mark Eisner, Esq., 20 Exchange Place... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612409/ | Benjamin M. Snyder, Jr. v. Commissioner.Snyder v. CommissionerDocket No. 15005.United States Tax Court1951 Tax Ct. Memo LEXIS 110; 10 T.C.M. 833; T.C.M. (RIA) 51265; September 4, 19511951 Tax Ct. Memo LEXIS 110">*110 Partnership between father and son recognized as valid for tax purposes. Joshua W. Miles, Esq., First... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612410/ | LEE OPTICAL ASSOCIATED COMPANIES PENSION PLAN & TRUST AND LEE OPTICAL ASSOCIATED COMPANIES PROFIT SHARING PLAN & TRUST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLee Optical Associated Cos. Pension Plan & Trust v. CommissionerDocket No. 38295-86.United States Tax CourtT.C. Memo 1989-152; 1989 Tax Ct. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612411/ | MARK H. SUGERMAN, EXECUTOR, ESTATE OF PHILIP SUGERMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sugerman v. CommissionerDocket No. 39415.United States Board of Tax Appeals20 B.T.A. 960; 1930 BTA LEXIS 1997; September 24, 1930, Promulgated 1930 BTA LEXIS 1997">*1997 1. In view of all the conditions ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612412/ | Leigh White, Petitioner, v. Commissioner of Internal Revenue, RespondentWhite v. CommissionerDocket No. 36005United States Tax Court22 T.C. 585; 1954 U.S. Tax Ct. LEXIS 176; June 17, 1954, Filed. June 17, 1954, Filed 1954 U.S. Tax Ct. LEXIS 176">*176 Decision will be entered for the respondent. The petitioner was not... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612413/ | THOMAS PARSONS, JR., AND GENEVA O. PARSONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentParsons v. CommissionerDocket No. 12646-79.United States Tax CourtT.C. Memo 1984-333; 1984 Tax Ct. Memo LEXIS 341; 48 T.C.M. 401; T.C.M. (RIA) 840333; June 28, 1984. David R. Reeves, for the petitioners. Mark S. Feue... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612415/ | Clyde E. Petree v. Commissioner.Petree v. CommissionerDocket No. 89390.United States Tax CourtT.C. Memo 1962-225; 1962 Tax Ct. Memo LEXIS 82; 21 T.C.M. 1184; T.C.M. (RIA) 62225; September 24, 19621962 Tax Ct. Memo LEXIS 82">*82 Petitioner was in the illegal liquor business in 1950 and 1951. He was a jockeys' agent dur... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612416/ | JAMES R. STEWART, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stewart v. CommissionerDocket No. 89950.United States Board of Tax Appeals39 B.T.A. 87; 1939 BTA LEXIS 1073; January 12, 1939, Promulgated 1939 BTA LEXIS 1073">*1073 Where indebtedness under a land sale contract was settled for less than its... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612417/ | R. A. Bryan and Ruby M. Bryan, Petitioners, v. Commissioner of Internal Revenue, Respondent. C. B. McNairy and Rowena A. McNairy, Petitioners, v. Commissioner of Internal Revenue, RespondentBryan v. CommissionerDocket Nos. 61626, 61627United States Tax Court32 T.C. 104; 1959 U.S. Tax Ct. LEXIS 194; April 16, 1959, Fil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612418/ | ALAN LEE AND DEBI MARIE KUYKENDALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKuykendall v. Comm'rNo. 16232-06LUnited States Tax Court129 T.C. 77; 2007 U.S. Tax Ct. LEXIS 28; 129 T.C. No. 9; September 25, 2007, Filed2007 U.S. Tax Ct. LEXIS 28">*28 R mailed a notice of deficiency to Ps' last known addre... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612419/ | JOSEPH MICHAEL CURTIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCurtis v. CommissionerDocket No. 38646-84United States Tax CourtT.C. Memo 1990-233; 1990 Tax Ct. Memo LEXIS 240; 59 T.C.M. 548; T.C.M. (RIA) 90233; May 14, 1990, Filed Joseph Michael Curtis, pro se. M. Kendall Williams and Michael S. Walsh... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612420/ | THE SECURITY FLOUR MILLS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Security Flour Mills Co. v. CommissionerDocket No. 90137.United States Board of Tax Appeals45 B.T.A. 671; 1941 BTA LEXIS 1087; November 12, 1941, Promulgated 1941 BTA LEXIS 1087">*1087 1. Petitioner, after receiving in 1936 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612421/ | Barrow Manufacturing Company, Inc. v. Commissioner.Barrow Mfg. Co. v. CommissionerDocket No. 64773.United States Tax CourtT.C. Memo 1960-38; 1960 Tax Ct. Memo LEXIS 251; 19 T.C.M. 195; T.C.M. (RIA) 60038; March 15, 19601960 Tax Ct. Memo LEXIS 251">*251 Held, that in each of the fiscal years in question, petitioner's p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612424/ | Sylvester J. Lowery and Rosemary P. Lowery, Petitioners, v. Commissioner of Internal Revenue, RespondentLowery v. CommissionerDocket No. 69978United States Tax Court39 T.C. 959; 1963 U.S. Tax Ct. LEXIS 175; March 21, 1963, Filed 1963 U.S. Tax Ct. LEXIS 175">*175 Decision will be entered under Rule 50. 1. Collapsible C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612453/ | Thompson Yards, Incorporated v. Commissioner.Thompson Yards, Inc. v. CommissionerDocket No. 109834.United States Tax Court1943 Tax Ct. Memo LEXIS 397; 1 T.C.M. (CCH) 822; T.C.M. (RIA) 43142; March 22, 1943*397 Wayne C. Gilbert, Esq., for the petitioner. Edward C. Adams, Esq., for the respondent. OPPERMemorandum Findi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4338775/ | JULIE MARIE MCGOWEN AND JOHN MICHAEL MCGOWEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcGowen v. Comm'rDocket No. 22619-08.United States Tax CourtT.C. Memo 2011-186; 2011 Tax Ct. Memo LEXIS 185; 102 T.C.M. (CCH) 132; August 4, 2011, Filed*185 Decision will be entered for respondent.Julie Marie McGowe... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4612454/ | Dwight W. Ellis, Jr., Petitioner v. Commissioner of Internal Revenue, RespondentEllis v. CommissionerDocket No. 5170-66United States Tax Court51 T.C. 182; 1968 U.S. Tax Ct. LEXIS 36; October 28, 1968, Filed *36 Decision will be entered for the Commissioner. D and his wife-to-be V, both residents of Arizona, executed a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612455/ | MICHAEL AND JEANNE A. DOGALI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDogali v. CommissionerDocket Nos. 3405-92, 24906-92United States Tax CourtT.C. Memo 1995-39; 1995 Tax Ct. Memo LEXIS 54; 69 T.C.M. (CCH) 1759; January 30, 1995, Filed *54 Decisions will be entered under Rule 155. Petitioner husba... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612457/ | CHARLES H. O'REILLY, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ALMA M. O'REILLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentO'Reilly v. CommissionerDocket Nos. 16353-89, 16354-89United States Tax CourtT.C. Memo 1994-61; 1994 Tax Ct. Memo LEXIS 62; 67 T.C.M. (CCH) 2176; February 17,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612458/ | W. N. STOKES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE RESPONDENT.Stokes v. CommissionerDocket No. 251.United States Board of Tax Appeals7 B.T.A. 375; 1927 BTA LEXIS 3194; June 16, 1927, Promulgated *3194 In computing gain or loss on the sale of real property, petitioner claimed as part of cost an amount spent ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612460/ | Maynard K. Baird and Dorothy Baird v. Commissioner.Baird v. CommissionerDocket No. 86820.United States Tax CourtT.C. Memo 1962-211; 1962 Tax Ct. Memo LEXIS 98; 21 T.C.M. (CCH) 1135; T.C.M. (RIA) 62211; September 6, 1962*98 Petitioner Maynard K. Baird, a union representative for AFL-CIO and I.A.T.S.E., received reimbur... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2580466/ | 122 F. Supp. 2d 980 (2000)
Saed A. SALEM, Plaintiff,
v.
UNITED STATES of America IMMIGRATION AND NATURALIZATION SERVICE, Janet Reno, Attorney General of the United States, Doris Meissner, Commissioner of the Immigration and Naturalization Service, and Brian Perryman, District Director of the Chicago District Office of ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4612462/ | ARTHUR D. WARD AND MITSUKO F. WARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWard v. CommissionerDocket No. 17421-83United States Tax CourtT.C. Memo 1991-298; 1991 Tax Ct. Memo LEXIS 344; 62 T.C.M. (CCH) 59; T.C.M. (RIA) 91298; July 3, 1991, Filed *344 Arthur D. Ward, pro se. Willie Fortenberry, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612465/ | QUEN W. YOUNG AND SUZANNE O. YOUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentYoung v. CommissionerDocket No. 2229-76.United States Tax CourtT.C. Memo 1978-19; 1978 Tax Ct. Memo LEXIS 496; 37 T.C.M. (CCH) 131; T.C.M. (RIA) 780019; January 18, 1978, Filed Robert L. Beery, for the petitioners. Eugene H.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612467/ | Edwin Harvey Blum v. Commissioner.Blum v. CommissionerDocket No. 25711.United States Tax Court1952 Tax Ct. Memo LEXIS 175; 11 T.C.M. (CCH) 612; T.C.M. (RIA) 52186; June 18, 1952Edwin Harvey Blum, pro se. Earl C. Crouter, Esq., for the respondent. JOHNSON Memorandum Findings of Fact and Opinion JOHNSON, Judge: Respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612470/ | RALPH O. BAIRD AND BETTY BAIRD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaird v. CommissionerDocket No. 10354-80.United States Tax CourtT.C. Memo 1981-536; 1981 Tax Ct. Memo LEXIS 197; 42 T.C.M. (CCH) 1170; T.C.M. (RIA) 81536; September 24, 1981. Dean Estep, for the petitioners. James J. Everett, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612471/ | Curtis Blinsinger and Ruth Blinsinger v. Commissioner.Blinsinger v. CommissionerDocket No. 1584-63.United States Tax CourtT.C. Memo 1964-331; 1964 Tax Ct. Memo LEXIS 7; 23 T.C.M. (CCH) 2054; T.C.M. (RIA) 64331; December 24, 1964*7 Held, that $6,495.69 advanced to petitioner Curtis Blinsinger in 1959, and debited by th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612472/ | James D. Kennedy, Jr., and Dorothy H. Kennedy, Petitioners v. Commissioner of Internal Revenue, Respondent; Cherokee Warehouses, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentKennedy v. CommissionerDocket Nos. 9849-77, 9850-77United States Tax Court72 T.C. 793; 1979 U.S. Tax Ct. LEXIS 79; August 7, 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612474/ | ANAHEIM PAPER MILL SUPPLIES, INCORPORATED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent SALVATORE M. TAORMINA and MARIANGELA TAORMINA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnaheim Paper Mill Supplies, Inc. v. CommissionerDocket Nos. 6989-76 7236-76United States Tax CourtT.C. Memo 197... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612476/ | SIMMS PETROLEUM COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SIMMS OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. TRINITY DRILLING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Simms Petroleum Co. v. CommissionerDocket Nos. 61496-61498.United ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612477/ | John L. Stanford and Judith A. Stanford 1 v. Commissioner. Stanford v. CommissionerDocket Nos. 5619-70 SC, 5656-70 SC.United States Tax CourtT.C. Memo 1971-192; 1971 Tax Ct. Memo LEXIS 140; 30 T.C.M. (CCH) 788; T.C.M. (RIA) 71192; August 5, 1971, Filed John L. Stanford, pro se, 1000 Peach St., Apt. 103, Arlington, Tex.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612479/ | HUGH J. BEARD, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBeard v. CommissionerDocket No. 13297-93United States Tax CourtT.C. Memo 1995-41; 1995 Tax Ct. Memo LEXIS 52; 69 T.C.M. (CCH) 1768; January 30, 1995, Filed *52 Decision will be entered under Rule 155. Hugh Joseph Beard, Jr., pro se. For res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612480/ | CLARENCE W. BAILEY AND MARTHA F. BAILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBailey v. CommissionerDocket No. 6408-79.United States Tax CourtT.C. Memo 1982-452; 1982 Tax Ct. Memo LEXIS 296; 44 T.C.M. (CCH) 726; T.C.M. (RIA) 82452; August 4, 1982. *296 Held: Petitioners' claimed expenses for ente... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612481/ | Paul D. Cooper and Esther I. Cooper v. Commissioner.Cooper v. CommissionerDocket No. 1154-66.United States Tax CourtT.C. Memo 1967-122; 1967 Tax Ct. Memo LEXIS 141; 26 T.C.M. (CCH) 554; T.C.M. (RIA) 67122; May 31, 1967*141 Leslie H. Wald, 1107 Tower Bldg., Denver, Colo., and Lawrence G. Empey, for the petitioners. Fre... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612482/ | James L. Boyett v. Commissioner. Velora Boyett v. Commissioner. James L. Boyett and Velora Boyett, Husband and Wife v. Commissioner.Boye v. . Comm'nDocket Nos. 24829, 24830, 24831.United States Tax Court1951 Tax Ct. Memo LEXIS 296; 10 T.C.M. (CCH) 237; T.C.M. (RIA) 51067; March 14, 1951Geo. S. Atkinson, Esq., Tom B. Rh... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612483/ | GRAFTON STAVE & HEADING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Grafton Stave & Heading Co. v. CommissionerDocket No. 12879.United States Board of Tax Appeals7 B.T.A. 1045; 1927 BTA LEXIS 3047; Aug. 8, 1927, Promulgated *3047 Evidence not sufficient to establish claim for deduction from gross ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612484/ | The Arrow-Hart & Hegeman Electric Company, Petitioner, v. Commissioner of Internal Revenue, RespondentArrow-Hart & Hegeman Electric Co. v. CommissionerDocket No. 9045United States Tax Court7 T.C. 1350; 1946 U.S. Tax Ct. LEXIS 12; December 19, 1946, Promulgated *12 Decision will be entered under Rule 50. 1. On March 15... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612485/ | DANIEL J. B. MITCHELL and ALICE MITCHELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMitchell v. CommissionerDocket No. 5205-78.United States Tax CourtT.C. Memo 1981-415; 1981 Tax Ct. Memo LEXIS 331; 42 T.C.M. (CCH) 607; T.C.M. (RIA) 81415; 2 Employee Benefits Cas. (BNA) 1898; August 10, 1981. Daniel J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612486/ | SEAS SHIPPING CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Seas Shipping Co. v. CommissionerDocket Nos. 20714, 22077, 41648.United States Board of Tax Appeals16 B.T.A. 841; 1929 BTA LEXIS 2509; May 31, 1929, Promulgated *2509 Rates of depreciation and obsolescence determined. C. E. Baldwin, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612487/ | MAGGIE MANAGEMENT COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUEDocket No. 8017-94United States Tax Court108 T.C. 430; 1997 U.S. Tax Ct. LEXIS 34; 108 T.C. No. 21; June 11, 1997, Filed *34 An appropriate order will be issued, and decision will be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612450/ | WALTER W. ROSE INVESTMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Walter W. Rose Inv. Co. v. CommissionerDocket No. 43241.United States Board of Tax Appeals24 B.T.A. 215; 1931 BTA LEXIS 1676; September 29, 1931, Promulgated 1931 BTA LEXIS 1676">*1676 W. H. Poe, Esq., for the petitioner. Eu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612451/ | William Eugene Monday, Jr. v. Commissioner. William Eugene Monday, Jr., and Florence S. Monday, Husband and Wife v. Commissioner.Monday v. CommissionerDocket Nos. 50918, 50919.United States Tax CourtT.C. Memo 1957-1; 1957 Tax Ct. Memo LEXIS 252; 16 T.C.M. 1; T.C.M. (RIA) 57001; January 2, 19571957 Tax Ct. Memo LEXIS 25... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612452/ | Gladys C. Blum, Petitioner, v. Commissioner of Internal Revenue, RespondentBlum v. CommissionerDocket No. 5791United States Tax Court5 T.C. 303; 1945 U.S. Tax Ct. LEXIS 139; June 21, 1945, Promulgated 1945 U.S. Tax Ct. LEXIS 139">*139 Decision will be entered for the respondent. The acquisition by a corporation of all... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612426/ | THOMAS K. MYERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMyers v. CommissionerDocket No. 2234-85.United States Tax CourtT.C. Memo 1988-160; 1988 Tax Ct. Memo LEXIS 184; 55 T.C.M. 617; T.C.M. (RIA) 88160; April 18, 1988; As amended April 18, 1988 Thomas K. Myers, pro se. Michael A. Urban, for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612428/ | Mary Keegstra, Petitioner v. Commissioner of Internal Revenue, RespondentKeegstra v. CommissionerDocket No. 557-65United States Tax Court48 T.C. 897; 1967 U.S. Tax Ct. LEXIS 41; September 21, 1967, Filed 1967 U.S. Tax Ct. LEXIS 41">*41 Decision will be entered under Rule 50. Held, payments received under the War Orpha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612430/ | Estate of Frank D. Neumann, Deceased, Louise J. Neumann, Independent Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentNeumann v. CommissionerDocket No. 11383United States Tax Court9 T.C. 1120; 1947 U.S. Tax Ct. LEXIS 12; December 16, 1947, Promulgated 1947 U.S. Tax Ct. LEXIS 12">*12 Decision will b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612432/ | Raymond L. Stiff and Rose L. Stiff v. Commissioner.Stiff v. CommissionerDocket Nos. 74817, 84433.United States Tax CourtT.C. Memo 1960-246; 1960 Tax Ct. Memo LEXIS 46; 19 T.C.M. 1376; T.C.M. (RIA) 60246; November 21, 19601960 Tax Ct. Memo LEXIS 46">*46 Held, that petitioners failed to establish that, for any of the ta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612433/ | THE WEBER FLOUR MILLS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Weber Flour Mills Co. v. CommissionerDocket No. 60102.United States Board of Tax Appeals32 B.T.A. 181; 1935 BTA LEXIS 987; February 28, 1935, Promulgated 1935 BTA LEXIS 987">*987 The petitioner, a corporation, was organized to t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612435/ | Transco Exploration Company, Petitioner v. Commissioner of Internal Revenue, RespondentTransco Exploration Co. v. CommissionerDocket No. 5628-88United States Tax Court95 T.C. 373; 1990 U.S. Tax Ct. LEXIS 96; 95 T.C. No. 27; 111 Oil & Gas Rep. 196; October 2, 1990, Filed Decision will be entered for the petitioner. Pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612436/ | EURAMCO ASSOCIATES, INC., FRANK C. PETRULIS, TAX MATTERS PERSON, Petitioner v COMMISSIONER OF INTERNAL REVENUE, RespondentEuramco Assocs v. CommissionerDocket No. 9593-88United States Tax CourtT.C. Memo 1991-39; 1991 Tax Ct. Memo LEXIS 58; 61 T.C.M. 1765; T.C.M. (RIA) 91039; February 4, 1991, Filed 1991 Tax Ct. Memo LE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612438/ | Asphalt Industries, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentAsphalt Industries, Inc. v. CommissionerDocket No. 1379-63United States Tax Court46 T.C. 622; 1966 U.S. Tax Ct. LEXIS 58; August 19, 1966, Filed 1966 U.S. Tax Ct. LEXIS 58">*58 Decision will be entered for the respondent. T corporatio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612440/ | Wayne Henderson and Bessie Henderson v. Commissioner.Henderson v. CommissionerDocket No. 22254.United States Tax Court1952 Tax Ct. Memo LEXIS 242; 11 T.C.M. 419; T.C.M. (RIA) 52120; April 25, 19521952 Tax Ct. Memo LEXIS 242">*242 E. E. Henderson, father of petitioner Wayne Henderson, was engaged in litigation in the c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612441/ | CHURCH OF MODERN ENLIGHTENMENT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentChurch of Modern Enlightenment v. CommissionerDocket No. 18581-84X.United States Tax CourtT.C. Memo 1988-312; 1988 Tax Ct. Memo LEXIS 341; 55 T.C.M. 1304; T.C.M. (RIA) 88312; July 25, 1988Richard1988 Tax Ct. Memo LEXIS 341">*342 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612442/ | POPULAR PRICED TAILORING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Popular Priced Tailoring Co. v. CommissionerDocket No. 9222.United States Board of Tax Appeals8 B.T.A. 831; 1927 BTA LEXIS 2788; October 17, 1927, Promulgated 1927 BTA LEXIS 2788">*2788 John O. Bigelow, Esq., and Edward R. Burt, C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612443/ | ESTATE OF MARY E. SPRAGUE, Deceased, DOROTHY S. BEAL, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Sprague v. CommissionerDocket No. 7844-72.United States Tax CourtT.C. Memo 1974-173; 1974 Tax Ct. Memo LEXIS 147; 33 T.C.M. 743; T.C.M. (RIA) 74173; June 26, 1974, Filed. 1974 Tax Ct. Me... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612445/ | PENINSULA SHIPBUILDING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Peninsula Shipbuilding Co. v. CommissionerDocket No. 5741.United States Board of Tax Appeals9 B.T.A. 189; 1927 BTA LEXIS 2640; November 21, 1927, Promulgated 1927 BTA LEXIS 2640">*2640 During the years 1918, 1919, and 1920 the peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612446/ | Jack B. Lindeman and Katherine G. Lindeman, Petitioners v. Commissioner of Internal Revenue, RespondentLindeman v. CommissionerDocket No. 6760-71United States Tax Court60 T.C. 609; 1973 U.S. Tax Ct. LEXIS 90; 60 T.C. No. 64; July 25, 1973, Filed 1973 U.S. Tax Ct. LEXIS 90">*90 Decision will be entered for the petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612447/ | CHARLES J. BROWN and NANCY G. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket No. 2294-79.United States Tax CourtT.C. Memo 1983-291; 1983 Tax Ct. Memo LEXIS 491; 46 T.C.M. 233; T.C.M. (RIA) 83291; May 25, 1983. 1983 Tax Ct. Memo LEXIS 491">*491 During the taxable years in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612449/ | E. Everett Van Tuyl, Petitioner, v. Commissioner of Internal Revenue, Respondent. Richard Frank Abbe, Petitioner, v. Commissioner of Internal Revenue, RespondentVan Tuyl v. CommissionerDocket Nos. 18053, 18064United States Tax Court12 T.C. 900; 1949 U.S. Tax Ct. LEXIS 182; May 31, 1949, Promulgated 1949 U.S. Tax Ct. L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612555/ | A. D. and Nelda M. Crews v. Commissioner.Crews v. CommissionerDocket No. 30248.United States Tax Court1952 Tax Ct. Memo LEXIS 208; 11 T.C.M. (CCH) 511; T.C.M. (RIA) 52153; May 23, 1952*208 Upon the record respondent is sustained in his disallowance of certain deductions taken by the petitioners as representing Oklahom... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612557/ | Pacific Northwest Food Club, Inc. v. Commissioner.Pacific Northwest Food Club, Inc. v. CommissionerDocket No. 93804.United States Tax CourtT.C. Memo 1964-8; 1964 Tax Ct. Memo LEXIS 327; 23 T.C.M. (CCH) 29; T.C.M. (RIA) 64008; January 20, 1964*327 Petitioner was engaged in the business of packing and marketing carrots.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612558/ | Edward R. Hicks, Transferee v. Commissioner.Hicks v. CommissionerDocket No. 4121-68.United States Tax CourtT.C. Memo 1970-267; 1970 Tax Ct. Memo LEXIS 91; 29 T.C.M. (CCH) 1175; T.C.M. (RIA) 70267; September 22, 1970, Filed George Constable, Seattle-First Nat'l Bk. Bldg., Seattle, Wash., for the petitioner. Stephen E. S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612559/ | Estate of Corra Baer, Deceased, Carlos A. Baer, Co-executor v. Commissioner.Estate of Baer v. CommissionerDocket No. 59769.United States Tax CourtT.C. Memo 1957-211; 1957 Tax Ct. Memo LEXIS 39; 16 T.C.M. (CCH) 949; T.C.M. (RIA) 57211; November 7, 1957*39 Gladstone P. Lillicrapp, Esq., 708-709 Northampton National Bank... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612560/ | Frank A. and Helen A. Newcombe, Petitioners v. Commissioner of Internal Revenue, RespondentNewcombe v. CommissionerDocket No. 2272-68United States Tax Court54 T.C. 1298; 1970 U.S. Tax Ct. LEXIS 113; June 17, 1970, Filed *113 Decision will be entered for the respondent. Shortly after Dec. 1, 1965, petitioners moved out... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612488/ | Iri R. Cope and Marcella S. Cope, et al. 1 v. Commissioner. Cope v. CommissionerDocket Nos. 34098-34100.United States Tax Court1953 Tax Ct. Memo LEXIS 76; 12 T.C.M. (CCH) 1258; T.C.M. (RIA) 53350; October 30, 1953Zolman Cavitch, Esq., and M. R. Schlesinger, Esq., for the petitioners. Robert E. Johnson, Esq., for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612490/ | Dielectric Materials Company, Petitioner v. Commissioner of Internal Revenue, RespondentDielectric Materials Co. v. CommissionerDocket No. 2158-70United States Tax Court57 T.C. 587; 1972 U.S. Tax Ct. LEXIS 185; February 8, 1972, Filed *185 Decision will be entered under Role 50. 1. Held, of $ 142,234 paid to petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612552/ | Samuel F. Patterson v. Commissioner.Patterson v. CommissionerDocket No. 4307-65.United States Tax CourtT.C. Memo 1971-234; 1971 Tax Ct. Memo LEXIS 99; 30 T.C.M. 1003; T.C.M. (RIA) 71234; September 13, 1971, Filed 1971 Tax Ct. Memo LEXIS 99">*99 The petitioner was an elementary schoolteacher in a Los Angeles public sch... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653791/ | CONTENTdm
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https://www.courtlistener.com/api/rest/v3/opinions/4612562/ | ESTATE OF LEONARD B. MCKITTERICK, DECEASED, CORA MADELINE MCKITTERICK, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McKitterick v. CommissionerDocket No. 95024.United States Board of Tax Appeals42 B.T.A. 130; 1940 BTA LEXIS 1041; June 19, 1940, Promulgated *1041 1. Respondent's determination... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612563/ | ANNA M. B. FOSTER, TRANSFEREE OF THE ESTATE OF ABBIE A. SEWELL, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Foster v. CommissionerDocket No. 103028.United States Board of Tax Appeals45 B.T.A. 126; 1941 BTA LEXIS 1174; September 16, 1941, Promulgated *1174 Pursuant to an agreement to which the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612566/ | FRANK and OLGA VESEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Vesey v. CommissionerDocket No. 7642-72United States Tax CourtT.C. Memo 1974-163; 1974 Tax Ct. Memo LEXIS 155; 33 T.C.M. (CCH) 697; T.C.M. (RIA) 74163; June 24, 1974, Filed. Frank Vesey, pro se. Harry D. Hoskins, III, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612568/ | SHONEY'S SOUTH, INC. AND SHONEY'S SOUTHWEST, INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentShoney's South, Inc. v. CommissionerDocket No. 16361-80.United States Tax CourtT.C. Memo 1984-413; 1984 Tax Ct. Memo LEXIS 258; 48 T.C.M. (CCH) 768; T.C.M. (RIA) 84413; August 6, 1984. Boyce E. Hawk and C. Dou... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612569/ | STEVEN E. CORNELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCornell v. CommissionerDocket No. 29837-81.United States Tax CourtT.C. Memo 1983-370; 1983 Tax Ct. Memo LEXIS 417; 46 T.C.M. (CCH) 555; T.C.M. (RIA) 83370; June 22, 1983. Thomas D. Kershaw, Jr., for the petitioner. John C. Meaney, for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612571/ | RICHARD R. SYLVESTER AND HELEN E. SYLVESTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSylvester v. Comm'rDocket No. 2707-77. United States Tax CourtT.C. Memo 1978-461; 1978 Tax Ct. Memo LEXIS 53; 37 T.C.M. (CCH) 1847-79; November 20, 1978, Filed *53 Petitioner claimed deductions for certain gifts ma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612573/ | Terminal Steamship Company, Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentTerminal S.S. Co. v. CommissionerDocket No. 77214United States Tax Court34 T.C. 915; 1960 U.S. Tax Ct. LEXIS 82; August 31, 1960, Filed *82 Decision will be entered for the respondent. During 1954 petitioner was the ow... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612574/ | Houston Farms Development Company, Petitioner, v. Commissioner of Internal Revenue, RespondentHouston Farms Development Co. v. CommissionerDocket No. 21354United States Tax Court15 T.C. 321; 1950 U.S. Tax Ct. LEXIS 85; September 28, 1950, Promulgated *85 Decision will be entered under Rule 50. In 1939 petitioner execu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612576/ | Andrew Dingwall v. Commissioner.Dingwall v. CommissionerDocket No. 35379.United States Tax Court1952 Tax Ct. Memo LEXIS 116; 11 T.C.M. (CCH) 855; T.C.M. (RIA) 52247; August 5, 1952*116 In 1947, petitioner received from his former employer a certain sum attributable to overtime services he performed for the employer du... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612577/ | KASSE WILLIAM ZEGEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentZegel v. CommissionerDocket No. 2995-85United States Tax CourtT.C. Memo 1989-522; 1989 Tax Ct. Memo LEXIS 522; 58 T.C.M. (CCH) 224; T.C.M. (RIA) 89522; September 26, 1989Donald A. Glasel, for the respondent. GALLOWAYMEMORANDUM OPINION GALLO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612578/ | JOSEPH R. FISHER and Z. BARBARA FISHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.FISHER v. COMMISSIONERDocket No. 625-76.United States Tax CourtT.C. Memo 1978-492; 1978 Tax Ct. Memo LEXIS 22; 37 T.C.M. (CCH) 1851-12; December 12, 1978, Filed Joseph R. Fisher, pro se. W. Robert Abramitis, for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612580/ | Palatine Insurance Company, Limited, Petitioner, v. Commissioner of Internal Revenue, RespondentPalatine Ins. Co. v. CommissionerDocket No. 2446United States Tax Court4 T.C. 239; 1944 U.S. Tax Ct. LEXIS 35; October 23, 1944, Promulgated *35 Decision will be entered under Rule 50. Deduction for British income taxes pai... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612581/ | ESTATE OF ROGER SIMKINS, Deceased, YVONNE SIMKINS, ADMINISTRATRIX, and YVONNE SIMKINS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Estate of Simkins v. CommissionerDocket No. 3216-74.United States Tax CourtT.C. Memo 1978-338; 1978 Tax Ct. Memo LEXIS 176; 37 T.C.M. (CCH) 1388; T.C.M. (RIA) 78338; August... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612582/ | MRS. CARMEN V. GREEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Green v. CommissionerDocket No. 28982.United States Board of Tax Appeals11 B.T.A. 184; 1928 BTA LEXIS 3854; March 23, 1928, Promulgated *3854 Where a wife makes no return of her income and it is not reported by her husband in a joint ret... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612583/ | THOMAS W. BEHAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Behan v. CommissionerDocket No. 75428.United States Board of Tax Appeals32 B.T.A. 1088; 1935 BTA LEXIS 845; August 2, 1935, Promulgated *845 1. The action of the Commissioner in imposing a penalty for fraud must be reversed where he not only... | 01-04-2023 | 11-20-2020 |
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