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https://www.courtlistener.com/api/rest/v3/opinions/4612584/ | 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/4612585/ | Estate of Samuel Grobart, Deceased, Doris F. Grobart, Administratrix v. Commissioner.Estate of Grobart v. CommissionerDocket No. 66935.United States Tax CourtT.C. Memo 1961-128; 1961 Tax Ct. Memo LEXIS 222; 20 T.C.M. (CCH) 629; T.C.M. (RIA) 61128; May 9, 1961*222 Held, a part of the deficiency for each of the years 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612587/ | ESTATE OF SOPHIA P. BROWNELL, DECEASED, WELLS FARGO BANK, N.A. and WILLIAM W. BROWNELL, Executors, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Brownell v. CommissionerDocket No. 17440-80.United States Tax CourtT.C. Memo 1982-632; 1982 Tax Ct. Memo LEXIS 118; 44 T.C.M. (CCH) 1550; T.C.M. (RIA) 8... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612588/ | EDWARD R. ERWIN, III and SYLVIA ERWIN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Erwin v. CommissionerDocket Nos. 13035-85, 13207-85, 13208-85.United States Tax CourtT.C. Memo 1986-474; 1986 Tax Ct. Memo LEXIS 130; 52 T.C.M. (CCH) 635; T.C.M. (RIA) 86474; September 24, 1986. *130 The accou... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612590/ | Appeal of ROTHENBERG & CO.Rothenberg & Co. v. CommissionerDocket No. 220.United States Board of Tax Appeals1 B.T.A. 1197; 1925 BTA LEXIS 2636; May 21, 1925, decided Submitted March 17, 1925. *2636 Herman Goldman, Esq., for the taxpayer. A. H. Fast, Esq., for the Commissioner. *1197 Before IVINS, KORNER, MARQUETTE, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612591/ | Richard A. Battaglini v. Commissioner.Battaglini v. CommissionerDocket Nos. 2081-64, 4065-65.United States Tax CourtT.C. Memo 1967-76; 1967 Tax Ct. Memo LEXIS 184; 26 T.C.M. (CCH) 384; T.C.M. (RIA) 67076; April 12, 1967Richard A. Battaglini, pro se, 111 Lincoln Ave., Endicott, N. Y. Julian I. Jacobs, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612593/ | Leonard A. Stiller and Iris C. Stiller v. Commissioner.Stiller v. CommissionerDocket No. 2013-71.United States Tax CourtT.C. Memo 1972-186; 1972 Tax Ct. Memo LEXIS 70; 31 T.C.M. (CCH) 908; T.C.M. (RIA) 72186; August 28, 1972Leonard A. Stiller, pro se, 3616 S.W. 23rd Court, Fort Lauderdale, Fla. Meno W. Piliaris, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612595/ | FRANK B. THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thompson v. CommissionerDocket No. 97498.United States Board of Tax Appeals42 B.T.A. 121; 1940 BTA LEXIS 1049; June 18, 1940, Promulgated *1049 A voluntary contribution by a taxpayer to a corporation of which he and his family were sole sha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612596/ | MARSHALL BAUER and SANDRA BAUER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBauer v. CommissionerDocket No. 8426-71.United States Tax CourtT.C. Memo 1973-191; 1973 Tax Ct. Memo LEXIS 97; 32 T.C.M. (CCH) 887; T.C.M. (RIA) 73191; August 28, 1973, Filed *97 In 1967, petitioner built a $150,000 house in Gl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612597/ | MARY E. MCLEOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KEITH MCLEOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McLeod v. CommissionerDocket Nos. 104573, 104574.United States Board of Tax Appeals45 B.T.A. 289; 1941 BTA LEXIS 1148; October 7, 1941, Promulgated *1148 DEDUCTION - B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612598/ | SOUTHWEST TEXAS ELECTRIC COOPERATIVE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSouthwest Tex. Elec. Coop. v. CommissionerDocket No. 9635-93United States Tax CourtT.C. Memo 1994-363; 1994 Tax Ct. Memo LEXIS 370; 68 T.C.M. (CCH) 285; August 1, 1994, Filed *370 Decision will be entered for responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612599/ | J. Presper Eckert and Ethel M. H. Eckert v. Commissioner.Eckert v. CommissionerDocket No. 24009.United States Tax Court1952 Tax Ct. Memo LEXIS 230; 11 T.C.M. (CCH) 449; T.C.M. (RIA) 52132; May 8, 1952Arthur S. Minster, Esq., for the petitioners. Charles J. Hickey, Esq., for the respondent. LEMIRE Memorandum Findings o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612600/ | DOUGLAS J. MICHELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMichelson v. CommissionerDocket No. 1563-89United States Tax CourtT.C. Memo 1993-535; 1993 Tax Ct. Memo LEXIS 550; 66 T.C.M. (CCH) 1347; November 18, 1993, Filed *550 Decision will be entered under Rule 155. Douglas J. Michelson, pro se. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612601/ | Theodore R. Bayard, Petitioner, v. Commissioner of Internal Revenue, Respondent. A. R. Kligman, Petitioner, v. Commissioner of Internal Revenue, Respondent. Arnold A. Bayard, Petitioner, v. Commissioner of Internal Revenue, RespondentBayard v. CommissionerDocket Nos. 24402, 24403, 24404United States Tax Court16 T.C. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612603/ | Jacob W. Blasdel and Ruth Alice Blasdel, Petitioners v. Commissioner of Internal Revenue, RespondentBlasdel v. CommissionerDocket No. 7420-70United States Tax Court58 T.C. 1014; 1972 U.S. Tax Ct. LEXIS 55; September 25, 1972, Filed *55 Decision will be entered for the respondent. Petitioners owned 289.26 acres of land... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612604/ | IAN STUART and MARIA STUART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStuart v. CommissionerDocket No. 7224-77United States Tax CourtT.C. Memo 1981-367; 1981 Tax Ct. Memo LEXIS 377; 42 T.C.M. (CCH) 405; T.C.M. (RIA) 81367; July 15, 1981. *377 P was employed by an attorney as an office manager-invest... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612605/ | JERRY L. MUSTAIN AND LYNDA J. MUSTAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMustain v. CommissionerDocket No. 15350-80.United States Tax CourtT.C. Memo 1982-670; 1982 Tax Ct. Memo LEXIS 69; 45 T.C.M. (CCH) 153; T.C.M. (RIA) 82670; November 22, 1982. Joe A. Izen, Jr., for the petitioners. David W... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612607/ | EDMUND W. WURZBURG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wurzburg v. CommissionerDocket No. 18399.United States Board of Tax Appeals6 B.T.A. 676; 1927 BTA LEXIS 3448; March 30, 1927, Promulgated *3448 Petitioner, having filed a joint return of income for himself and his wife for the calendar yea... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612608/ | Herman C. Ford and Nellie Ford v. Commissioner.Ford v. CommissionerDocket No. 47416.United States Tax CourtT.C. Memo 1954-209; 1954 Tax Ct. Memo LEXIS 38; 13 T.C.M. (CCH) 1083; T.C.M. (RIA) 54314; November 30, 1954, Filed *38 Arnold Schlossberg, Esq., for the petitioners. A. Russell Beazley, Esq., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612609/ | Marshall E. Boykin and Jimmie Boykin v. Commissioner.Boykin v. CommissionerDocket No. 94800.United States Tax CourtT.C. Memo 1963-343; 1963 Tax Ct. Memo LEXIS 5; 22 T.C.M. (CCH) 1800; T.C.M. (RIA) 63343; December 30, 1963Wm. Bernard Clinton, 1016 Dallas Athletic Club Bldg., Dallas, Texas, for the petitioners. James F. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612610/ | JOHN A. SNYDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Snyder v. CommissionerDocket No. 39169.United States Board of Tax Appeals20 B.T.A. 778; 1930 BTA LEXIS 2039; September 11, 1930, Promulgated *2039 Where the petitioner, buying and selling stocks on margin with no shares earmarked by having cer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612611/ | George Sijan v. Commissioner.Sijan v. CommissionerDocket No. 52321.United States Tax CourtT.C. Memo 1955-287; 1955 Tax Ct. Memo LEXIS 47; 14 T.C.M. (CCH) 1109; T.C.M. (RIA) 55287; October 27, 1955*47 George S. Stupar, Esq., 1225 West Mitchell Street, Milwaukee, Wis., for the petitioner. J. Bruce Donaldson, Esq., for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612612/ | PHILIP DIETZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dietz v. CommissionerDocket No. 5803.United States Board of Tax Appeals7 B.T.A. 1048; 1927 BTA LEXIS 3048; August 8, 1927, Promulgated *3048 1. On the evidence, held, that certain expenditures made prior to April 1, 1916, alleged to have been f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612613/ | Helen D. Miller, Petitioner, v. Commissioner of Internal Revenue, RespondentMiller v. Comm'rDocket No. 71569United States Tax Court35 T.C. 631; 1961 U.S. Tax Ct. LEXIS 241; January 26, 1961, Filed *241 Decision will be entered under Rule 50. Petitioner is the widow of a well-known band leader, who died in 1944. In 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3700216/ | OPINION
{¶ 1} On April 12, 2002, the Licking County Grand Jury indicted appellant, Tracy Hall, on one count of failure to comply with the order or signal of a police officer in violation of R.C. 2921.331, one count of operating a motor vehicle while under the influence in violation of R.C.4511.19, one count of speeding... | 01-04-2023 | 07-06-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4562681/ | Supreme Court of Florida
____________
No. SC19-1335
____________
IN RE: AMENDMENTS TO RULE REGULATING THE FLORIDA BAR –
RULE 1-3.2(b).
September 3, 2020
PE... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562682/ | Supreme Court of Florida
____________
No. SC20-178
____________
DONALD DAVID DILLBECK,
Appellant,
vs.
... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612653/ | WILLIAM J. PHILLIPS, JR. AND MATRONA A. PHILLIPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPhillips v. Comm'rNo. 2295-00SUnited States Tax Court2002 Tax Ct. Summary LEXIS 3; 2002 T.C. Summary Opinion 2; January 14, 2002., Filed *3 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612654/ | K. & H. Realty Corporation v. Commissioner.K. & H. Realty Corp. v. CommissionerDocket No. 51745.United States Tax CourtT.C. Memo 1956-107; 1956 Tax Ct. Memo LEXIS 197; 15 T.C.M. (CCH) 534; T.C.M. (RIA) 56107; April 30, 1956*197 Edward J. Greenspan, Esq., for the petitioner. Frank V. Moran, Esq., for the respondent. K... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612655/ | MANSELL W. BRANUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBranumDocket No. 18178-90United States Tax CourtT.C. Memo 1993-8; 1993 Tax Ct. Memo LEXIS 9; 65 T.C.M. (CCH) 1715; January 11, 1993, Filed *9 Decision will be entered for respondent. For Petitioners: William P. Bowers and Carolyn M. Beckett.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612656/ | James J. Standing and Marie S. Standing, Petitioners, v. Commissioner of Internal Revenue, RespondentStanding v. CommissionerDocket No. 57030United States Tax Court28 T.C. 789; 1957 U.S. Tax Ct. LEXIS 140; June 28, 1957, Filed *140 Decision will be entered under Rule 50. Held, taxpayer James J. Standing was on an accr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612658/ | GEORGE A. OHL, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ohl v. CommissionerDocket No. 105103.United States Board of Tax Appeals45 B.T.A. 21; 1941 BTA LEXIS 1191; September 4, 1941, Promulgated *1191 Personal exemption of $2,500 as head of a family disallowed where the taxpayer supported his div... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612659/ | Centel Communications Company, Inc., et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentCentel Communications Co. v. CommissionerDocket Nos. 7188-85, 12015-86, 12092-86United States Tax Court92 T.C. 612; 1989 U.S. Tax Ct. LEXIS 39; 92 T.C. No. 34; March 23, 1989March 23, 1989, Filed *39 Decisions will... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612660/ | RALPH O. BAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; PHYLLIS L. BAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaker v. CommissionerDocket Nos. 15411-79, 15412-79.United States Tax CourtT.C. Memo 1981-691; 1981 Tax Ct. Memo LEXIS 51; 43 T.C.M. (CCH) 11; T.C.M. (RIA) 81691; Decem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612661/ | FRANCIS SHELTON FARR AND LOUISE ARNOLD FARR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farr v. CommissionerDocket No. 101144.United States Board of Tax Appeals44 B.T.A. 683; 1941 BTA LEXIS 1292; June 6, 1941, Promulgated *1292 Loss incurred by partnership in trade or business of buying and selling s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612662/ | Specialty Engineering Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. John G. Ogden, Petitioner, v. Commissioner of Internal Revenue, RespondentSpecialty Engineering Co. v. CommissionerDocket Nos. 18133, 18627United States Tax Court12 T.C. 1173; 1949 U.S. Tax Ct. LEXIS 137; June 30, 1949, Promulg... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612614/ | SAILOR J. KENNEDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKennedy v. CommissionerDocket No. 31785-88United States Tax CourtT.C. Memo 1990-424; 1990 Tax Ct. Memo LEXIS 441; 60 T.C.M. (CCH) 456; T.C.M. (RIA) 90424; August 7, 1990, Filed *441 Decision will be entered under Rule 155. Sailor J. Kennedy, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612615/ | OREON E. SCOTT, LOUIS R. MCDERMOTT, AND GERTRUDE A. MCDERMOTT, EXECUTORS AND TRUSTEES UNDER THE WILL OF PHILIP A. MCDERMOTT, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Scott v. CommissionerDocket No. 42479.United States Board of Tax Appeals25 B.T.A. 131; 1931 BTA LEXIS 2250; January 12, 1931... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612616/ | EVE M. BALLICH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBALLICH v. COMMISSIONERDocket No. 10563-77.United States Tax CourtT.C. Memo 1978-497; 1978 Tax Ct. Memo LEXIS 21; 37 T.C.M. (CCH) 1851-40; December 13, 1978, Filed Luther B. Ditch, for the petitioner. Daniel J. Wiles, for the respondent. DAWSON... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612618/ | Anna I. Hilpert, Petitioner, v. Commissioner of Internal Revenue, Respondent. Charles R. Hilpert and Minnie P. Hilpert, Petitioners, v. Commissioner of Internal Revenue, RespondentHilpert v. CommissionerDocket Nos. 519, 520United States Tax Court4 T.C. 473; 1944 U.S. Tax Ct. LEXIS 7; December 14, 1944, Promulgated *7 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612619/ | 1955 Production Exposition, Inc., in Dissolution, Saul Poliak, J. Stanley Halperin, and Elliott E. Ruskin, Trustees, Petitioner, v. Commissioner of Internal Revenue, Respondent; Saul Poliak, Transferee of 1955 Production Exposition, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent1955 Production Exposi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612620/ | William J. Peter v. Commissioner.Peter v. CommissionerDocket No. 12873.United States Tax Court1948 Tax Ct. Memo LEXIS 91; 7 T.C.M. (CCH) 662; T.C.M. (RIA) 48179; September 16, 1948George J. Regan, Esq., 46 Cedar St., New York, N. Y., for the petitioner. Clay Holmes, Esq., for the respondent. HARLAN Memorandum Findings... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612623/ | Wayne R. Viehweg and Mary Jane Viehweg, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentViehweg v. CommissionerDocket Nos. 29646-81, 28211-82, 13397-84, 284-85, 36285-85, 41882-86United States Tax Court90 T.C. 1248; 1988 U.S. Tax Ct. LEXIS 81; 90 T.C. No. 81; June 23, 1988. June 23, 1988, Filed *8... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612624/ | STANLEY SIGELBAUM and LISA RUTH SIGELBAUM, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentSigelbaum v. CommissionerDocket No. 28240-83.United States Tax CourtT.C. Memo 1986-472; 1986 Tax Ct. Memo LEXIS 141; 52 T.C.M. (CCH) 630; T.C.M. (RIA) 86472; September 23, 1986. Peter J. Stromer, for the petitioners.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612626/ | GEORGE M. COOPER and SUZANNE H. COOPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCooper v. CommissionerDocket No. 5995-73.United States Tax CourtT.C. Memo 1974-282; 1974 Tax Ct. Memo LEXIS 39; 33 T.C.M. (CCH) 1309; T.C.M. (RIA) 740282; October 31, 1974, Filed. Charles H. Dougherty and Ralph J. Gregg,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612627/ | THE NATIONAL TILE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Tile Co. v. CommissionerDocket No. 64013.United States Board of Tax Appeals30 B.T.A. 32; 1934 BTA LEXIS 1381; March 8, 1934, Promulgated *1381 Upon retirement of petitioner's debentures at a premium with funds realized from... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612628/ | James W. Thomas v. Commissioner.James W. Thomas v. CommissionerDocket No. 36921.United States Tax Court1953 Tax Ct. Memo LEXIS 397; 12 T.C.M. (CCH) 41; T.C.M. (RIA) 53022; January 27, 1953*397 James W. Thomas, pro se. John J. O'Toole, Esq., for the respondent. RAUMMemorandum Opinion RAUM, Judge: The respondent deter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612629/ | W. R. RAMSEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ramsey v. CommissionerDocket No. 47228.United States Board of Tax Appeals26 B.T.A. 277; 1932 BTA LEXIS 1334; June 7, 1932, Promulgated *1334 Petitioner exercised his option under article 225 of Regulations 65 to charge certain development costs ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612630/ | J. A. Maurer, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentJ. A. Maurer, Inc. v. CommissionerDocket No. 56500United States Tax Court30 T.C. 1273; 1958 U.S. Tax Ct. LEXIS 86; September 26, 1958, Filed *86 Decision will be entered under Rule 50. At the end of its wartime operations petitioner corpora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612631/ | Estate of Charles B. Longcor, Deceased, Harold M. Longcor, Administrator v. Commissioner.Estate of Charles B. Longcor v. CommissionerDocket Nos. 29963, 32987.United States Tax Court1954 Tax Ct. Memo LEXIS 314; 13 T.C.M. (CCH) 73; T.C.M. (RIA) 54039; January 29, 1954*314 1. The petitioner's decedent acquired all of the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612632/ | GEORGE S. HOOVER AND TITLE INSURANCE & TRUST CO., EXECUTORS, ESTATE OF GEORGE W. HOOVER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hoover v. CommissionerDocket No. 25737.United States Board of Tax Appeals20 B.T.A. 906; 1930 BTA LEXIS 2006; September 22, 1930, Promulgated *2006 From evidence produced at the heari... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612634/ | Ray A. and Dessie T. Noland v. Commissioner.Noland v. CommissionerDocket No. 40531.United States Tax Court1953 Tax Ct. Memo LEXIS 126; 12 T.C.M. (CCH) 1003; T.C.M. (RIA) 53288; August 31, 1953*126 Held, the taxpayers received taxable income upon the purchase of stock in the petitioner's employer-corporation in the amo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612635/ | ESTATE OF JAMES O. TOMERLIN, WILLIAM R. TOMERLIN, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Tomerlin v. CommissionerDocket No. 704-83.United States Tax CourtT.C. Memo 1986-147; 1986 Tax Ct. Memo LEXIS 460; 51 T.C.M. (CCH) 831; T.C.M. (RIA) 86147; April 15, 1986. *460 In August 1975... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612636/ | MARY ALICE DENARDO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDe Nardo v. CommissionerDocket No. 23124-83.United States Tax CourtT.C. Memo 1984-474; 1984 Tax Ct. Memo LEXIS 200; 48 T.C.M. (CCH) 1049; T.C.M. (RIA) 84474; September 5, 1984. Mary Alice DeNardo, pro se. Michael P. Breton, for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612637/ | Wm. P. Neil Company, Ltd. v. Commissioner.Wm. P. Neil Co. v. CommissionerDocket No. 3953.United States Tax Court1946 Tax Ct. Memo LEXIS 206; 5 T.C.M. (CCH) 323; T.C.M. (RIA) 46096; April 29, 1946John O. Palstine, Esq., Joseph D. Brady, Esq., and Preston D. Orem, Esq., 416 W. 8th St., Los Angeles 14, Calif., for the pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612638/ | Estate of Milton J. Budlong, Industrial Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentBudlong v. CommissionerDocket No. 7308United States Tax Court8 T.C. 284; 1947 U.S. Tax Ct. LEXIS 287; February 12, 1947, Promulgated *287 Decision will be entered that there is an overpayment of e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612640/ | JAMES AND PRECIOUS WILLIAMS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliams v. CommissionerDocket No. 23854-90United States Tax CourtT.C. Memo 1992-428; 1992 Tax Ct. Memo LEXIS 450; 64 T.C.M. (CCH) 295; July 28, 1992, Filed *450 Decision will be entered under Rule 155. For Petitioners: Fred K. P... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612641/ | GEORGE R. CRAVEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Craven v. CommissionerDocket No. 29876.United States Board of Tax Appeals21 B.T.A. 78; 1930 BTA LEXIS 1927; October 24, 1930, Promulgated *1927 Otterbein Creager, Esq., for the petitioner. W. Frank Gibbs, Esq., for the respondent. VAN FOSSA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612642/ | GLORIA ARVISO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentArvisoDocket No. 23940-91United States Tax CourtT.C. Memo 1992-685; 1992 Tax Ct. Memo LEXIS 721; 64 T.C.M. (CCH) 1412; November 30, 1992, Filed *721 Decision will be entered under Rule 155. For Petitioner: Lamonte L. Hansen. For Respondent: Andr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612643/ | Oakton Distributors, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentOakton Distributors, Inc. v. CommissionerDocket No. 11900-77RUnited States Tax Court73 T.C. 182; 1979 U.S. Tax Ct. LEXIS 28; October 30, 1979, Filed *28 Decision will be entered for the respondent. In 1970, petitioner adopted a money ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612644/ | F. E. McGillick Company, Petitioner, v. Commissioner of Internal Revenue, RespondentF. E. McGillick Co. v. CommissionerDocket No. 93658United States Tax Court42 T.C. 1059; 1964 U.S. Tax Ct. LEXIS 43; September 18, 1964, Filed *43 Decision will be entered under Rule 50. Petitioner's 1955 Federal income tax return was n... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612645/ | CRESCENT COTTON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crescent Cotton Co. v. CommissionerDocket No. 4558.United States Board of Tax Appeals5 B.T.A. 850; 1926 BTA LEXIS 2758; December 17, 1926, Promulgated *2758 Reserves set up to cover estimated shrinkages in weight of cotton shipped to Euro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612646/ | John L. Denning & Company, Inc., a corporation v. Commissioner.John L. Denning & Co. v. CommissionerDocket No. 13174.United States Tax Court1948 Tax Ct. Memo LEXIS 7; 7 T.C.M. (CCH) 980; T.C.M. (RIA) 48277; December 29, 1948*7 Petitioner's controlling stockholder, acting through a power of attorney for his son, then i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612647/ | HERBERT G. PERRY AND WINTHROP I. PERRY, EXECUTORS OF THE WILL OF ALONZO W. PERRY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Perry v. CommissionerDocket No. 74568.United States Board of Tax Appeals32 B.T.A. 513; 1935 BTA LEXIS 941; April 26, 1935, Promulgated *941 Petitioners' decedent gave stock to ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612648/ | Eaker B. Griggs and Lovetta Griggs v. Commissioner.Griggs v. CommissionerDocket No. 2829-70-SC.United States Tax CourtT.C. Memo 1971-33; 1971 Tax Ct. Memo LEXIS 299; 30 T.C.M. (CCH) 141; T.C.M. (RIA) 71033; February 22, 1971, Filed. *299 Petitioner was employed as a waitress at a Shoney's "Big Boy" restaurant during ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612649/ | North American Service Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. North American Service Co., Inc., North American Service Company and Highway Advertising Company of New York, Inc., Petitioners, v. Commissioner of Internal Revenue, RespondentNorth American Service Co. v. CommissionerDocket... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612650/ | The Empire District Electric Company, Petitioner, v. Commissioner of Internal Revenue, RespondentEmpire Dist. Electric Co. v. CommissionerDocket No. 3247United States Tax Court4 T.C. 925; 1945 U.S. Tax Ct. LEXIS 212; March 2, 1945, Promulgated *212 Decision will be entered under Rule 50. Petitioner expended sums of mo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612651/ | EVERETTE D. AND FRIEDA M. KNOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKnott v. CommissionerDocket No. 5958-89United States Tax CourtT.C. Memo 1991-352; 1991 Tax Ct. Memo LEXIS 401; 62 T.C.M. (CCH) 287; T.C.M. (RIA) 91352; July 31, 1991, Filed *401 Decision will be entered for the respondent. Ever... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612652/ | SAVANNAH RIVER LUMBER CO., FOR ITSELF AND ITS PREDECESSOR, SAVANNAH MERCANTILE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SAVANNAH RIVER LUMBER CO., FOR ITSELF AND ITS PREDECESSOR, SAVANNAH TIMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SAVANNAH RIVER LUMBER CO., AS TR... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612663/ | JEFFREY S. LANE AND DIANE A. LANE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLane v. CommissionerDocket No. 19254-83.United States Tax CourtT.C. Memo 1985-89; 1985 Tax Ct. Memo LEXIS 541; 49 T.C.M. (CCH) 837; T.C.M. (RIA) 85089; February 27, 1985. Patricia A. Golembiewski, for the respondent. KORNERM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612664/ | MICHAEL O'CALLAGHAN and MARTHA O'CALLAGHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentO'Callaghan v. CommissionerDocket No. 10399-81.United States Tax CourtT.C. Memo 1984-214; 1984 Tax Ct. Memo LEXIS 452; 47 T.C.M. (CCH) 1661; T.C.M. (RIA) 84214; April 25, 1984. *452 John P. Callahan, for the petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537048/ | Filed 5/27/20
CERTIFIED FOR PUBLICATION
IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA
SIXTH APPELLATE DISTRICT
COUNTY OF SANTA CLARA, H046562
(W.C.A.B. No. ADJ933... | 01-04-2023 | 05-27-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612665/ | Estate of Samuel C. Sachs, Deceased, Stephen C. Sachs, Sophia R. Sachs, Coexecutors, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Sachs v. CommissionerDocket No. 9823-84United States Tax Court88 T.C. 769; 1987 U.S. Tax Ct. LEXIS 43; 88 T.C. No. 43; April 6, 1987; Affirmed in part and Reversed in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612666/ | Edwin D. and Sondra M. Abramson, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentAbramson v. CommissionerDocket Nos. 4524-82, 5336-82, 5622-82, 16623-82, 16624-82, 5588-83, 5854-83, 14479-83, 15578-83, 15581-83, 16213-83United States Tax Court86 T.C. 360; 1986 U.S. Tax Ct. LEXIS 143; 86 T.C. No. 23... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612668/ | KENNETH C. BURKHART, JR. AND PRISCILLA BARCLAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurkhart v. CommissionerDocket No. 7434-88United States Tax CourtT.C. Memo 1989-417; 1989 Tax Ct. Memo LEXIS 415; 57 T.C.M. (CCH) 1251; T.C.M. (RIA) 89417; August 14, 1989Durward J. Gehring, for the petitioners. W... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612669/ | HUGHES TOOL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hughes Tool Co. v. CommissionerDocket No. 90002.United States Board of Tax Appeals40 B.T.A. 963; 1939 BTA LEXIS 771; November 28, 1939, Promulgated *771 1. The portions of a year prior and subsequent to affiliation constitute one taxable... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612670/ | ESTATE OF O. W. NEWMAN, JR., DECEASED, ADELLE B. NEWMAN AND FREIDA N. MILLER, CO-EXECUTRICES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Newman v. CommissionerDocket No. 10523-76.United States Tax CourtT.C. Memo 1979-223; 1979 Tax Ct. Memo LEXIS 301; 38 T.C.M. (CCH) 898; T.C.M. (RIA) 79223; Jun... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612671/ | RANSOM E. OLDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Olds v. CommissionerDocket No. 27776.United States Board of Tax Appeals18 B.T.A. 1215; 1930 BTA LEXIS 2507; February 17, 1930, Promulgated *2507 1. The cancellation of a debt due by a corporation to its principal stockholder constitutes a gif... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612673/ | B. W. Sturdivant, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of M. P. Sturdivant, Deceased, Ben W. Sturdivant, W. M. Yandell, Sr., and J. C. Wilbourn, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent. Margaret Yandell, Petitioner, v. Commissioner of Internal Revenue, Re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612674/ | Ronald F. Weiszmann and Deborah C. Weiszmann, Petitioners v. Commissioner of Internal Revenue, RespondentWeiszmann v. CommissionerDocket No. 3500-67United States Tax Court52 T.C. 1106; 1969 U.S. Tax Ct. LEXIS 49; September 30, 1969, Filed *49 Decision will be entered under Rule 50. The petitioner, a graduate engineer,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612675/ | PATRICIA S. HAYES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHayes v. CommissionerDocket No. 7176-73.United States Tax CourtT.C. Memo 1975-223; 1975 Tax Ct. Memo LEXIS 152; 34 T.C.M. (CCH) 976; T.C.M. (RIA) 750223; July 7, 1975, Filed Sidney A. Soltz, for the petitioner. Kevin A. Suffern, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612676/ | NORTHWESTERN STATES PORTLAND CEMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Northwestern States Portland Cement Co. v. CommissionerDocket Nos. 5763, 10456.United States Board of Tax Appeals7 B.T.A. 835; 1927 BTA LEXIS 3101; July 29, 1927, Promulgated *3101 1. The purchase price paid by petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612678/ | LOUISIANA AND ARKANSAS RAILWAY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Louisiana & A. R. Co. v. CommissionerDocket No. 59585.United States Board of Tax Appeals28 B.T.A. 153; 1933 BTA LEXIS 1171; May 23, 1933, Promulgated *1171 The Board has jurisdiction of a proceeding brought by a transfe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612681/ | Shaffer Terminals, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentShaffer Terminals, Inc. v. CommissionerDocket No. 26127United States Tax Court16 T.C. 356; 1951 U.S. Tax Ct. LEXIS 278; February 16, 1951, Promulgated *278 Decision will be entered for the respondent. Petitioner, a corporation, under a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612683/ | OHIO VALLEY FLUORSPAR CO., DISSOLVED, GEORGE W. KILLEBREW, JR., TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ohio Valley Fluorspar Co. v. CommissionerDocket No. 16832.United States Board of Tax Appeals10 B.T.A. 289; 1928 BTA LEXIS 4135; January 27, 1928, Promulgated *4135 For failure to adduce ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612684/ | MARGUERITE L. GIORDAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Giordan v. CommissionerDocket No. 8817-73.United States Tax CourtT.C. Memo 1976-112; 1976 Tax Ct. Memo LEXIS 290; 35 T.C.M. (CCH) 505; T.C.M. (RIA) 760112; April 12, 1976, Filed E. Terry Warren, for the petitioner. Robert N. Armen, Jr., f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612685/ | Thomas H. Brodhead and Elizabeth S. Brodhead, Petitioners, v. Commissioner of Internal Revenue, RespondentBrodhead v. CommissionerDocket Nos. 29391, 29392United States Tax Court18 T.C. 726; 1952 U.S. Tax Ct. LEXIS 144; July 7, 1952, Promulgated *144 Decisions will be entered under Rule 50. A trust created by the husba... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612686/ | ERNEST J. BACHLER and ALICE A. BACHLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBachler v. CommissionerDocket No. 15698-83.United States Tax CourtT.C. Memo 1985-291; 1985 Tax Ct. Memo LEXIS 340; 50 T.C.M. (CCH) 159; T.C.M. (RIA) 85291; June 18, 1985. Joe Alfred Izen, Jr., for the petitioners. Robert... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612687/ | Marcalus Manufacturing Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. Marcal Pulp & Paper, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentMarcalus Mfg. Co. v. CommissionerDocket Nos. 61499, 61500United States Tax Court30 T.C. 1345; 1958 U.S. Tax Ct. LEXIS 78; September 30, 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612689/ | KEITH HARPER and WINNIE HARPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarper v. CommissionerDocket No. 712-73.United States Tax CourtT.C. Memo 1976-58; 1976 Tax Ct. Memo LEXIS 344; 35 T.C.M. (CCH) 256; T.C.M. (RIA) 760058; March 3, 1976, Filed Allan Sherry, for the petitioners. Andrew M. Winkler, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612691/ | TOOTAL BROADHURST LEE CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tootal Broadhurst Lee Co. v. CommissionerDocket No. 15962.United States Board of Tax Appeals9 B.T.A. 321; 1927 BTA LEXIS 2616; November 25, 1927, Promulgated *2616 When goods are manufactured abroad by a foreign corporation an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612693/ | Parkway Realty Corporation v. Commissioner. A.B. and B. M. Rosoff, Trustees under trust created by Max Rosoff v. Commissioner.Parkway Realty Corp. v. CommissionerDocket Nos. 62277 and 62278.United States Tax CourtT.C. Memo 1959-50; 1959 Tax Ct. Memo LEXIS 198; 18 T.C.M. (CCH) 235; T.C.M. (RIA) 59050; March 16, 1959*198... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612699/ | ESTATE OF BENJAMIN SIKLER, c/o ST. JOSEPH VALLEY BANK, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Sikler v. CommissionerDocket No. 9941-80.United States Tax CourtT.C. Memo 1981-587; 1981 Tax Ct. Memo LEXIS 154; 42 T.C.M. (CCH) 1389; T.C.M. (RIA) 81587; October 8, 1981. Anthony J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612700/ | Adam A. Adams, Petitioner, v. Commissioner of Internal Revenue, RespondentAdams v. CommissionerDocket No. 4109United States Tax Court4 T.C. 1186; 1945 U.S. Tax Ct. LEXIS 180; April 26, 1945, Promulgated **180 Decision will be entered under Rule 50. Petitioner was the principal owner of the common stock of X corporatio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612701/ | STIMSON MILL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stimson Mill Co. v. CommissionerDocket No. 104290.United States Board of Tax Appeals46 B.T.A. 141; 1942 BTA LEXIS 903; January 22, 1942, Promulgated *903 A receipt by a corporation entirely of money in complete liquidation of another cor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612704/ | Estate of Evelyn McGlothlin, Deceased, Ray McGlothlin, Jr., Executor, and Ray McGlothlin, Petitioners, v. Commissioner of Internal Revenue, RespondentMcGlothlin v. CommissionerDocket No. 5567-63United States Tax Court44 T.C. 611; 1965 U.S. Tax Ct. LEXIS 52; July 22, 1965, Filed *52 Decision will be entered under Rule 5... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612706/ | Estate of Ruth M. Smith, Roy R. Charles, Co-executor v. Commissioner.Estate of Smith v. CommissionerDocket No. 2156-67.United States Tax CourtT.C. Memo 1969-28; 1969 Tax Ct. Memo LEXIS 266; 28 T.C.M. (CCH) 127; T.C.M. (RIA) 69028; February 12, 1969, Filed P.A. Agelasto, 896 City Bank Bldg., Norfolk, Va., for the petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612707/ | DAVID and LORAINE GOODMAN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentGoodman v. CommissionerDocket No. 10797-78.United States Tax CourtT.C. Memo 1980-122; 1980 Tax Ct. Memo LEXIS 461; 40 T.C.M. (CCH) 174; T.C.M. (RIA) 80122; April 17, 1980, Filed David Goodman, pro se. Rogelio A. Villageliu, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612708/ | STEVEN VEREEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVereen v. CommissionerDocket No. 29997-91United States Tax CourtT.C. Memo 1993-337; 1993 Tax Ct. Memo LEXIS 343; 66 T.C.M. (CCH) 276; August 2, 1993, Filed *343 For respondent: M. K. Mortensen. SWIFTSWIFTMEMORANDUM OPINION SWIFT, Judge: This mat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612709/ | A. T. NEWELL REALTY COMPANY, C/O LEO J. GALLINA & D. W. DALY, TRUSTEES AND TRANSFEREES, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT LEO J. GALLINA & D. W DALY, TRUSTEES FOR THE STOCKHOLDERS OF A. T. NEWELL REALTY COMPANY, TRANSFEREES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENTA. T. NEWELL... | 01-04-2023 | 11-20-2020 |
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