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https://www.courtlistener.com/api/rest/v3/opinions/4612710/ | J. H. Hillman & Sons Company v. Commissioner.J. H. Hillman & Sons Co. v. CommissionerDocket No. 104590.United States Tax Court1943 Tax Ct. Memo LEXIS 309; 2 T.C.M. (CCH) 91; T.C.M. (RIA) 43234; May 12, 1943*309 Thomas Watson, Esq., for the petitioner. J. Harrison Miller, Esq., for the respondent. DISNEYMemorandum Fin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612711/ | Herman Schaeffer v. Commissioner. Morris Eisenberg v. Commissioner.Schaeffer v. CommissionerDocket No. 11814, 11815.United States Tax Court1948 Tax Ct. Memo LEXIS 95; 7 T.C.M. (CCH) 657; T.C.M. (RIA) 48181; September 13, 1948*95 Harry Shapiro, Esq., and David Shapiro, Esq., for the petitioners. William D. Harris, Esq.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612712/ | De Nobili Cigar Company v. Commissioner.De Nobili Cigar Co. v. CommissionerDocket No. 246 P.T.United States Tax Court1944 Tax Ct. Memo LEXIS 382; 3 T.C.M. (CCH) 83; T.C.M. (RIA) 44032; February 3, 1944*382 Prew Savoy, Esq., for the petitioner. William V. Crosswhite, Esq., for the respondent. OPPERMemorandum Findings ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612714/ | Ruud Manufacturing Company (N. J.), Petitioner v. Commissioner of Internal Revenue, Respondent. Ruud Manufacturing Company (Delaware), Petitioner, v. Commissioner of Internal Revenue, RespondentRuud Mfg. Co. v. CommissionerDocket Nos. 16454, 16455United States Tax Court15 T.C. 374; 1950 U.S. Tax Ct. LEXIS 82; Septembe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612715/ | FRED E. DULEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDuley v. CommissionerDocket No. 6181-77.United States Tax CourtT.C. Memo 1979-262; 1979 Tax Ct. Memo LEXIS 263; 38 T.C.M. (CCH) 1035; T.C.M. (RIA) 79262; July 12, 1979, Filed *263 Held, petitioner's employment as a boilermaker in the construction ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612716/ | CLEGG EVANDER SELL, JR., AND DONNA HARRIS SELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSell v. CommissionerDocket No. 1756-85.United States Tax CourtT.C. Memo 1985-556; 1985 Tax Ct. Memo LEXIS 74; 50 T.C.M. (CCH) 1395; T.C.M. (RIA) 85556; November 12, 1985. Clegg Evander Sell, Jr., and Donna Harris... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612717/ | AUSTIN B. WATTLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWattles v. CommissionerDocket No. 9104-74.United States Tax CourtT.C. Memo 1976-217; 1976 Tax Ct. Memo LEXIS 187; 35 T.C.M. (CCH) 947; T.C.M. (RIA) 760217; July 8, 1976, Filed Austin B. Wattles, pro se. John O. Tannenbaum, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612718/ | WILLIAM W. JONES AND PRISCILLA A. JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJones v. CommissionerDocket No. 20418-90United States Tax CourtT.C. Memo 1994-230; 1994 Tax Ct. Memo LEXIS 232; 67 T.C.M. (CCH) 2997; May 24, 1994, Filed *232 William W. Jones and Priscilla A. Jones, pro sese. For respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2222112/ | 852 N.E.2d 623 (2006)
CITY OF KOKOMO, Indiana, Appellant-Defendant,
v.
Scott KERN, Appellee-Plaintiff.
No. 34A04-0512-CV-726.
Court of Appeals of Indiana.
August 17, 2006.
*625 Andrew P. Wirick, Indianapolis, IN, Attorney for Appellant.
John F. Kautzman, M. Elizabeth Bemis, Ruckelshaus, Roland, Kautzman Blackwell & Has... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4612719/ | Communist Party of the U.S.A. v. Commissioner.Communist Party of U. S. A. v. CommissionerDocket No. 63763.United States Tax CourtT.C. Memo 1962-65; 1962 Tax Ct. Memo LEXIS 245; 21 T.C.M. (CCH) 356; T.C.M. (RIA) 62065; March 23, 1962John J. Abt, Esq., 11 Park Place, New York, N. Y., for the petitioner. Charles R. Johnst... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612720/ | THOMAS J. BOONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoone v. CommissionerDocket No. 13832-91United States Tax CourtT.C. Memo 1993-137; 1993 Tax Ct. Memo LEXIS 146; 65 T.C.M. (CCH) 2281; April 1, 1993, Filed *146 Decision will be entered for respondent. Thomas J. Boone, pro se. For respondent: A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612721/ | James A. Traficant, Jr., Petitioner v. Commissioner of Internal Revenue, RespondentTraficant v. CommissionerDocket No. 37845-84United States Tax Court89 T.C. 501; 1987 U.S. Tax Ct. LEXIS 127; 89 T.C. No. 37; September 10, 1987; As amended September 22, 1987 September 10, 1987, Filed *127 Decision will be entered pursua... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612722/ | FLORENCE M. SWEET, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sweet v. CommissionerDocket No. 101786.United States Board of Tax Appeals44 B.T.A. 871; 1941 BTA LEXIS 1264; July 3, 1941, Promulgated *1264 Under the provisions of a will creating a testamentary trust, petitioner was given "so much of the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612724/ | INA F. KNIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent HERBERT D. KNIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKnight v. CommissionerNo. 11955-98; No. 12032-981United States Tax Court115 T.C. 506; 2000 U.S. Tax Ct. LEXIS 88; 115 T.C. No. 36; November 30, 2000, Filed *88 BEGHE, J.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612725/ | Ryan Contracting Corporation v. Commissioner.Ryan Contracting Corp. v. CommissionerDocket No. 54335.United States Tax CourtT.C. Memo 1956-188; 1956 Tax Ct. Memo LEXIS 103; 15 T.C.M. (CCH) 999; T.C.M. (RIA) 56188; August 17, 1956*103 Held, advances by petitioner's sole stockholders and their daughter denominated as loa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612726/ | PINE RIDGE COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pine Ridge Coal Co. v. CommissionerDocket Nos. 27337, 30228.United States Board of Tax Appeals23 B.T.A. 489; 1931 BTA LEXIS 1865; May 29, 1931, Promulgated *1865 1. The petitioner having filed separate returns for 1922 and 1923, is n... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612727/ | KEVIN D. SMART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmart v. CommissionerDocket No. 11950-81.United States Tax CourtT.C. Memo 1981-612; 1981 Tax Ct. Memo LEXIS 130; 42 T.C.M. (CCH) 1496; T.C.M. (RIA) 81612; October 20, 1981. Kevin D. Smart, pro se. Cynthia J. Olson and Raymond J. Farrell, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612729/ | Joseph Brandschain and Miriam Brandschain, Petitioners v. Commissioner of Internal Revenue, RespondentBrandschain v. CommissionerDocket No. 4995-81United States Tax Court80 T.C. 746; 1983 U.S. Tax Ct. LEXIS 91; 80 T.C. No. 36; April 25, 1983, Filed *91 Decision will be entered for the respondent. Held: Retirement pay ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612730/ | BERTRAM I. COHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCohen v. CommissionerDocket No. 6967-76.United States Tax CourtT.C. Memo 1977-383; 1977 Tax Ct. Memo LEXIS 55; 36 T.C.M. (CCH) 1559; T.C.M. (RIA) 770383; November 3, 1977, Filed *55 Petitioner and his former wife entered into a separation agre... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612733/ | EDWARD J. BRENNAN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrennan v. CommissionerDocket No. 10373-75.United States Tax CourtT.C. Memo 1977-244; 1977 Tax Ct. Memo LEXIS 202; 36 T.C.M. (CCH) 1001; T.C.M. (RIA) 770244; July 27, 1977, Filed *202 Respondent notified petitioner of proposed adjustment... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612736/ | APPEAL OF CALUMET CO.Calumet Co. v. CommissionerDocket No. 3232.United States Board of Tax Appeals2 B.T.A. 899; 1925 BTA LEXIS 2218; October 19, 1925, Decided Submitted June 29, 1925. *2218 1. Where prohibition legislation is claimed to have rendered obsolescent salon licenses acquired by taxpayer both prior and sub... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612738/ | ROBERT B. KEENE, JR., 1ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Keene v. CommissionerDocket Nos. 4358-81, 4589-81, 4590-81.United States Tax CourtT.C. Memo 1982-585; 1982 Tax Ct. Memo LEXIS 158; 44 T.C.M. (CCH) 1335; T.C.M. (RIA) 82585; October 5, 1982. Robert B. Keene, Jr., pro se. Thomas ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612739/ | DOUGLAS G. WEBBER AND BETTY J. WEBBER, et al., Petitioners 1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent Webber v. CommissionerDocket Nos. 14500-81, 18431-81, 27393-81, 27409-81, 29564-81, 31096-81, 31099-81, 7228-82, 24614-82United States Tax CourtT.C. Memo 1983-633; 1983 Tax Ct. Memo LEXIS 159; 47 T.C.M. (CCH) 32... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612754/ | William H. Davis and Dorothy M. Davis v. Commissioner. William C. Davis v. Commissioner.Davis v. CommissionerDocket Nos. 6491-67, 6493-67.United States Tax CourtT.C. Memo 1969-219; 1969 Tax Ct. Memo LEXIS 75; 28 T.C.M. (CCH) 1167; T.C.M. (RIA) 69219; October 16, 1969. Filed Robert E. Albright, Alan T. Durst, and Ralph ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612740/ | STANLEY JOSEPH LAKOTA, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLakota v. CommissionerDocket No. 28593-87United States Tax CourtT.C. Memo 1989-31; 1989 Tax Ct. Memo LEXIS 31; 56 T.C.M. (CCH) 1118; T.C.M. (RIA) 89031; January 17, 1989Stanley Joseph Lakota, Jr., pro se. Michael P. Breton, for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612757/ | Estate of George Rice, Fae H. Rice, Harold M. Greenebaum and the Chase National Bank of the City of New York as Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentRice v. CommissionerDocket No. 6570United States Tax Court7 T.C. 223; 1946 U.S. Tax Ct. LEXIS 141; June 26, 1946, Promulgated *141 Decisi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612741/ | HOWARD S. YOUNG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARVEY J. ELAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Young v. CommissionerDocket Nos. 18000, 18001, 19569, 19570, 38299, 40079.United States Board of Tax Appeals16 B.T.A. 1428; 1929 BTA LEXIS 2380; July 25, 1929, Promu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612742/ | RONALD J. HANSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHanson v. CommissionerDocket No. 11610-81.United States Tax CourtT.C. Memo 1982-470; 1982 Tax Ct. Memo LEXIS 276; 44 T.C.M. (CCH) 846; T.C.M. (RIA) 82470; August 11, 1982. Ronald J. Hanson, pro se. R. Alan Lockyear, for the respondent. KORNE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612758/ | William P. Anderson, Petitioner, v. Commissioner of Internal Revenue, RespondentAnderson v. CommissionerDocket No. 8929United States Tax Court8 T.C. 921; 1947 U.S. Tax Ct. LEXIS 213; April 30, 1947, Promulgated *213 Decision will be entered for the petitioner. Petitioner, in 1919, created a trust, with a corporate tru... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612759/ | Roberts Blount and Mildred W. Blount v. Commissioner.Blount v. CommissionerDocket No. 5805-64.United States Tax CourtT.C. Memo 1966-74; 1966 Tax Ct. Memo LEXIS 208; 25 T.C.M. (CCH) 411; T.C.M. (RIA) 66074; April 8, 1966*208 Thomas F. Barfield, P.O. Box 718, Selma, Ala., for the petitioners. Homer F. Benson, for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612745/ | Estate of Walter H. Geiger, Ronald R. Geiger and Nellie P. Geiger, Personal Representatives, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Geiger v. CommissionerDocket No. 7354-81United States Tax Court80 T.C. 484; 1983 U.S. Tax Ct. LEXIS 109; 80 T.C. No. 20; March 7, 1983, Filed *109 Decision wi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612761/ | NAPHTALE SINGER, Petitioner v COMMISSIONER OF INTERNAL REVENUE, RespondentSinger v. CommissionerDocket No. 28590-89United States Tax CourtT.C. Memo 1991-27; 1991 Tax Ct. Memo LEXIS 21; 61 T.C.M. (CCH) 1720; T.C.M. (RIA) 91027; January 23, 1991, Filed Decision will be entered for the respondent. Held: Petitioner's fili... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612746/ | SAMUEL INSULL, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARGARET A. INSULL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SAMUEL INSULL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Insull v. CommissionerDocket Nos. 68001-68003, 68503-68505.United States Board of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612748/ | RAWLIN L. STOVALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStovall v. CommissionerDocket No. 1011-77.United States Tax CourtT.C. Memo 1983-450; 1983 Tax Ct. Memo LEXIS 341; 46 T.C.M. (CCH) 894; T.C.M. (RIA) 83450; July 28, 1983. Lorraine Woods, for petitioner. James D. Harbert and Harmon B. Dow, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612749/ | Hambrose Leasing 1984-5 Limited Partnership, Barry M. Goldwater, Jr., Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue, Respondent; Hambrose Leasing 1984-2 Limited Partnership, Barry M. Goldwater, Jr., Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue, RespondentHambrose Leasing 198... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612763/ | STATE FARM MUTUAL AUTOMOBILE INSURANCE COMPANY & SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentState Farm Mut. Auto. Ins. Co. v. Comm'rNo. 5426-05United States Tax Court130 T.C. 263; 2008 U.S. Tax Ct. LEXIS 16; 130 T.C. No. 16; June 23, 2008, FiledCampbell v. State Farm Mut. Auto. Ins. Co., 20... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612764/ | BERNARD A. AND ROMANA J. FUREY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFurey v. CommissionerDocket Nos. 3039-92, 3677-931United States Tax CourtT.C. Memo 1995-15; 1995 Tax Ct. Memo LEXIS 15; 69 T.C.M. (CCH) 1655; January 17, 1995, Filed *15 Decision will be entered under Rule 155. Bernard A. Furey... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612768/ | AMRIT B. AND SANJIVANI C. BAKARE, EINER G. AND VIRGINIA M. BERLIN, WALLACE A. CALL, JEFFREY D. AND DEBORA J. DANIELS, GEORGE AND DOROTHY J. DROTAR, ARTHUR J. AND BARBARA GLICK, ALBERT R. AND ILA B. HAGEN, AMOS L. AND ANNE A. HAMUSEK, WILLIAM E. AND JUDITH C. JOHNSON, SHRIKANT G. AND SUHASINI S. JOSHI, NORMAN KATZ, SUZA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612769/ | FRANK SARCONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSarcone v. Comm'rDocket No. 15468-89United States Tax CourtT.C. Memo 1991-647; 1991 Tax Ct. Memo LEXIS 689; 62 T.C.M. (CCH) 1647; T.C.M. (RIA) 91647; December 30, 1991, Filed *689 Decision will be entered under Rule 155. Laurin W. Schutter, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612770/ | Martin Manufacturing Company, Inc., Petitioner, v. Renegotiation Board, RespondentMartin Mfg. Co. v. Renegotiation BoardDocket Nos. 1027-R, 1029-R.United States Tax Court44 T.C. 559; 1965 U.S. Tax Ct. LEXIS 56; July 15, 1965, Filed *56 Decisions will be entered for the petitioner. In 1959 and 1960 petitioner manufactu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612771/ | Hi-Plains Enterprises, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentHi-Plains Enterprises, Inc. v. CommissionerDocket No. 7923-70United States Tax Court60 T.C. 158; 1973 U.S. Tax Ct. LEXIS 135; 60 T.C. No. 19; April 30, 1973, Filed *135 Decision will be entered for the petitioner. A corporation enga... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612773/ | JOHN G. OPPENHEIMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOppenheimer v. CommissionerDocket No. 33243-84.United States Tax CourtT.C. Memo 1986-537; 1986 Tax Ct. Memo LEXIS 72; 52 T.C.M. (CCH) 980; T.C.M. (RIA) 86537; November 5, 1986. John G. Oppenheimer, pro se. Lenore Lambert, for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612775/ | ADAMS, CUSHING & FOSTER, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Adams, Cushing & Foster, Inc. v. CommissionerDocket No. 16079.United States Board of Tax Appeals19 B.T.A. 89; 1930 BTA LEXIS 2473; February 27, 1930, Promulgated *2473 Proposed additional assessment for the fiscal year ended Jan... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612778/ | REGALADO T. MARY and MILAGROS D. MARY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMary v. CommissionerDocket No. 35518-86United States Tax CourtT.C. Memo 1989-118; 1989 Tax Ct. Memo LEXIS 118; 56 T.C.M. (CCH) 1515; T.C.M. (RIA) 89118; March 23, 1989Philip D. Caloger, for the petitioners. Marjory A. Gerd... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612779/ | APPEAL OF SHAMOKIN VALLEY & POTTSVILLE RAILROAD CO.Shamokin Valley & P. R. Co. v. CommissionerDocket No. 4944.United States Board of Tax Appeals3 B.T.A. 604; 1926 BTA LEXIS 2612; February 8, 1926, Decided Submitted October 26, 1925. *2612 The amount of income tax borne by the Director General of Railroads under the F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612781/ | Estate of Aaron Levine, Deceased, Harvey Levine, Executor, et al., and Anna Levine, Surviving Wife, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Levine v. CommissionerDocket No. 782-76United States Tax Court72 T.C. 780; 1979 U.S. Tax Ct. LEXIS 80; August 6, 1979, Filed *80 Decision will be enter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612784/ | Atlumor Manufacturing Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentAtlumor Mfg. Co. v. CommissionerDocket Nos. 13022, 16945United States Tax Court12 T.C. 949; 1949 U.S. Tax Ct. LEXIS 176; June 3, 1949, Promulgated *176 Decisions will be entered under Rule 50. 1. Deduction -- Expense -- Com... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612785/ | DENNIS S. GOLD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGold v. CommissionerDocket No. 7185-80.United States Tax CourtT.C. Memo 1981-464; 1981 Tax Ct. Memo LEXIS 282; 42 T.C.M. (CCH) 872; T.C.M. (RIA) 81464; August 26, 1981. *282 William S. Brandt, for the petitioner. Sergio Garcia-Pages, for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612787/ | Hemenway-Johnson Furniture Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentHemenway-Johnson Furniture Co. v. CommissionerDocket No. 27201United States Tax Court22 T.C. 43; 1954 U.S. Tax Ct. LEXIS 245; April 12, 1954, Filed April 12, 1954, Filed *245 Decision will be entered under Rule 50. Petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612788/ | DAVID AND BEVERLY FERGUSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFerguson v. CommissionerDocket No. 35673-87United States Tax CourtT.C. Memo 1991-156; 1991 Tax Ct. Memo LEXIS 175; 61 T.C.M. (CCH) 2367; T.C.M. (RIA) 91156; April 8, 1991, Filed *175 Decision will be entered under Rule 155. David Fe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612790/ | J. W. Pickelsimer v. Commissioner.J. W. Pickelsimer v. CommissionerDocket No. 4456.United States Tax Court1948 Tax Ct. Memo LEXIS 246; 7 T.C.M. (CCH) 111; T.C.M. (RIA) 48026; February 26, 1948*246 Petitioner and his wife went into the plumbing business in Atlanta in 1922 with their joint savings up to that time as the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612792/ | * Paul W. Adams, Petitioner v. Commissioner of Internal Revenue, Respondent; Paul W. Adams, Transferee, Petitioner v. Commissioner of Internal Revenue, RespondentAdams v. CommissionerDocket Nos. 6976-74, 6977-74, 6978-74, 6979-74, 6980-74, 6981-74United States Tax Court70 T.C. 373; 1978 U.S. Tax Ct. LEXIS 112; May 31, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612793/ | The Ohio Loan & Discount Co., Petitioner, v. Commissioner of Internal Revenue, RespondentOhio Loan & Discount Co. v. CommissionerDocket No. 1174United States Tax Court3 T.C. 849; 1944 U.S. Tax Ct. LEXIS 120; May 16, 1944, Promulgated *120 Decision will be entered for the petitioner. Petitioner, under a system of accou... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612794/ | MARY LEE BOTSARIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBotsaris v. CommissionerDocket No. 6029-87.United States Tax CourtT.C. Memo 1988-438; 1988 Tax Ct. Memo LEXIS 465; 56 T.C.M. (CCH) 168; T.C.M. (RIA) 88438; September 14, 1988. Thomas W. Ostrander, for the petitioner. Daniel Morman, for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612796/ | TRANSPORT LABOR CONTRACT/LEASING, INC. & SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTransp. Labor Contract/Leasing, Inc. v. Comm'rNo. 1188-01 United States Tax Court123 T.C. 154; 2004 U.S. Tax Ct. LEXIS 34; 123 T.C. No. 9; August 9, 2004, Filed *34 P's wholly owned subsidiary S made paymen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612798/ | Blanche M. Haines v. Commissioner.Haines v. CommissionerDocket No. 110769.United States Tax Court1943 Tax Ct. Memo LEXIS 254; 2 T.C.M. (CCH) 257; T.C.M. (RIA) 43279; June 11, 1943*254 Walter E. Travers, Esq., 811 Harvey Bldg., West Palm Beach, Fla., for the petitioner. Charles P. Bagley, Esq., for the respondent. DIS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612799/ | JOSEPH & FREDDIE LINDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLinder v. CommissionerDocket No. 667-80.United States Tax CourtT.C. Memo 1981-205; 1981 Tax Ct. Memo LEXIS 539; 41 T.C.M. (CCH) 1368; T.C.M. (RIA) 81205; April 27, 1981. Alfred B. Katz and Ernest Zied, for the petitioners. Robert J. K... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612802/ | ROSS R. SANBORN and CAROLINE C. SANBORN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Sanborn v. CommissionerDocket Nos. 9236-75, 10102-75, 10103-75, 10104-75, 10105-75, 1277-78, 1278-78, 1279-78, 1280-78, 1281-78.United States Tax CourtT.C. Memo 1983-579; 1983 Tax Ct. Memo LEXIS 209; 46 T.C.M.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612803/ | Harradon R. Randall v. Commissioner.Randall v. CommissionerDocket No. 65982.United States Tax CourtT.C. Memo 1960-77; 1960 Tax Ct. Memo LEXIS 212; 19 T.C.M. (CCH) 406; T.C.M. (RIA) 60077; April 19, 1960*212 The respondent's disallowance of a claimed bad debt deduction approved where it appears that a debtorcreditor re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612804/ | CECIL B. DEMILLE, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. De Mille v. CommissionerDocket Nos. 52995, 52996, 61290, 61291, 65122, 65123, 71951, 71952.United States Board of Tax Appeals31 B.T.A. 1161; 1935 BTA LEXIS 1010; January 31, 1935, Promulgated *1010 1. Members of a partnership eng... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612806/ | APPEAL OF DELAWARE COAL & SUPPLY CO.Delaware Coal & Supply Co. v. CommissionerDocket No. 3908.United States Board of Tax Appeals4 B.T.A. 752; 1926 BTA LEXIS 2214; August 5, 1926, Decided *2214 Profit from sale of land, and amount of exhaustion, wear and tear of assets, determined. J. J. O'Byrne, Esq., for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612808/ | Bohac Agency, Inc. v. Commissioner.Bohac Agency, Inc. v. CommissionerDocket No. 2799-69.United States Tax CourtT.C. Memo 1971-228; 1971 Tax Ct. Memo LEXIS 102; 30 T.C.M. (CCH) 979; T.C.M. (RIA) 71228; September 8, 1971, filed William Elden, 1630 W. 47th, Chicago, Ill., for the petitioner. William L. Ringuette, for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612810/ | EDWARD E. RIECK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rieck v. CommissionerDocket No. 79157.United States Board of Tax Appeals35 B.T.A. 1178; 1937 BTA LEXIS 789; May 28, 1937, Promulgated *789 Petitioner paid income taxes for 1932 on March 15, 1933, and an additional payment on September 5, 1934... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612811/ | MARY A. CUSHING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cushing v. CommissionerDocket Nos. 83792, 83793.United States Board of Tax Appeals38 B.T.A. 948; 1938 BTA LEXIS 807; October 19, 1938, Promulgated *807 The income of a trust created by an individual in Massachusetts, the settlor's mother bein... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612812/ | Estate of William Mandels, Deceased, Estelle Mandels, Distributee, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Mandels v. CommissionerDocket Nos. 4848-70, 6903-70, 8520-72, 8530-72United States Tax Court64 T.C. 61; 1975 U.S. Tax Ct. LEXIS 161; April 17, 1975, Filed *161 Decisions will... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612815/ | Kamen Soap Products Co., Inc. v. Commissioner.Kamen Soap Products Co. v. CommissionerDocket Nos. 43616, 43617.United States Tax CourtT.C. Memo 1954-169; 1954 Tax Ct. Memo LEXIS 79; 13 T.C.M. (CCH) 945; T.C.M. (RIA) 54275; October 11, 1954, Filed *79 Under a written agreement, by which petitioner acquired the assets of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612816/ | THOMAS G. CARTER and MARJORIE A. CARTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarter v. CommissionerDocket No. 3901-79.United States Tax CourtT.C. Memo 1981-126; 1981 Tax Ct. Memo LEXIS 617; 41 T.C.M. (CCH) 1119; T.C.M. (RIA) 81126; March 19, 1981. Thomas G. Carter, pro se. Ralph Jones and Willi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612818/ | ROBERT R. CLOVER AND JOYCE A. CLOVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClover v. CommissionerDocket No. 3920-75.United States Tax CourtT.C. Memo 1983-181; 1983 Tax Ct. Memo LEXIS 604; 45 T.C.M. (CCH) 1175; T.C.M. (RIA) 83181; April 4, 1983. *604 Alan R. Harter, for the petitioners. Ronald D.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612820/ | Estate of Ida F. Doane, Marguerite T. Doane, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentDoane v. CommissionerDocket No. 12782United States Tax Court10 T.C. 1258; 1948 U.S. Tax Ct. LEXIS 134; June 30, 1948, Promulgated *134 Decision will be entered under Rule 50. Timely disclaimer of interven... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612822/ | FARMERS FEED CO. OF NEW YORK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farmers Feed Co. v. CommissionerDocket No. 12398.United States Board of Tax Appeals17 B.T.A. 507; 1929 BTA LEXIS 2282; September 26, 1929, Promulgated *2282 1. Additional salaries voted by the board of directors for 1917, credit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612823/ | Harrison J. Freebourn v. Commissioner.Freebourn v. CommissionerDocket No. 112540.United States Tax Court1944 Tax Ct. Memo LEXIS 205; 3 T.C.M. (CCH) 570; T.C.M. (RIA) 44209; June 12, 1944*205 Held, that petitioner, while Attorney General of the State of Montana, received in 1937 a payment of $2,600 from one Joe K. Hart... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612824/ | Lipe Henslee v. Commissioner.Henslee v. CommissionerDocket No. 41823.United States Tax CourtT.C. Memo 1954-52; 1954 Tax Ct. Memo LEXIS 191; 13 T.C.M. (CCH) 505; T.C.M. (RIA) 54158; May 28, 1954, Filed John J. Hooker, Esq., and Quentin L. Householder, Esq., 522 Stahlman Building, Nashville, Tenn., for the petitioner. Ho... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612825/ | New Hampshire Fire Insurance Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. Granite State Fire Insurance Company, Petitioner, v. Commissioner of Internal Revenue, RespondentNew Hampshire Fire Ins. Co. v. CommissionerDocket Nos. 110948, 110949United States Tax Court2 T.C. 708; 1943 U.S. Tax Ct. L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612826/ | The Mutual Fire, Marine and Inland Insurance Company, Petitioner, v. Commissioner of Internal Revenue, RespondentMutual Fire, Marine & Inland Ins. Co. v. CommissionerDocket No. 7459United States Tax Court8 T.C. 1212; 1947 U.S. Tax Ct. LEXIS 179; June 19, 1947, Promulgated *179 Decision will be entered for the petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612827/ | Samuel B. Bennett and Janet C. Bennett v. Commissioner.Bennett v. CommissionerDocket No. 3154-67.United States Tax CourtT.C. Memo 1969-29; 1969 Tax Ct. Memo LEXIS 267; 28 T.C.M. (CCH) 137; T.C.M. (RIA) 69029; February 12, 1969, Filed *267 George K. Dunham, for the respondent. SCOTT Memorandum Opinion SCOTT, Judge: Re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612828/ | Richard L. Wesenberg and Nancy E. Wesenberg, Petitioners v. Commissioner of Internal Revenue, RespondentWesenberg v. CommissionerDocket No. 561-76United States Tax Court69 T.C. 1005; 1978 U.S. Tax Ct. LEXIS 148; March 29, 1978, Filed *148 Decision will be entered under Rule 155. In 1972 petitioners, H and W, created a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612829/ | A. LEVERE ANDERSON and ESTER L. ANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnderson v. CommissionerDocket No. 29800-82.United States Tax CourtT.C. Memo 1985-205; 1985 Tax Ct. Memo LEXIS 427; 49 T.C.M. (CCH) 1352; T.C.M. (RIA) 85205; April 29, 1985. Matthew C. Long, for the petitioners. Brian ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612830/ | RICARDO L. LUACES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLuaces v. CommissionerDocket No. 12487-90United States Tax CourtT.C. Memo 1993-78; 1993 Tax Ct. Memo LEXIS 80; 65 T.C.M. (CCH) 2010; March 9, 1993, Filed *80 Decision will be entered under Rule 155. Ricardo L. Luaces, pro se. For respondent:... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612832/ | Estate of Howard Teel, Deceased, P. C. Newton, Executor v. Commissioner.Estate of Howard Teel v. CommissionerDocket No. 62637.United States Tax Court1958 Tax Ct. Memo LEXIS 60; 17 T.C.M. (CCH) 836; September 4, 1958*60 WITHEYOrder WITHEY, Judge: Upon consideration of the joint motion of the parties for "Reconsideration... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612833/ | APPEAL OF BARKER, FROST & CHAPMAN CO.Barker, Frost & Chapman Co. v. CommissionerDocket No. 2753.United States Board of Tax Appeals3 B.T.A. 37; 1925 BTA LEXIS 2056; November 14, 1925, Decided Submitted September 16, 1925. *2056 Taxpayer held not entitled to classification as a personal-service corporation for the year... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612834/ | WILLIAM F. AND EVELYN C. KRAHN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKrahn v. CommissionerDocket No. 5565-78.United States Tax CourtT.C. Memo 1980-42; 1980 Tax Ct. Memo LEXIS 544; 39 T.C.M. (CCH) 1033; T.C.M. (RIA) 80042; February 19, 1980, Filed Evelyn C. Krahn, pro se. Barbara A. Olson, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612835/ | Karl Schmitt and Elizabeth Schmitt v. Commissioner.Schmitt v. CommissionerDocket No. 2712-65.United States Tax CourtT.C. Memo 1967-159; 1967 Tax Ct. Memo LEXIS 102; 26 T.C.M. (CCH) 742; T.C.M. (RIA) 67159; August 2, 1967*102 Sheldon Schwartz, 551 5th Ave., New York, N. Y., for the petitioners. Joel Kamens and Richard ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612836/ | SADASIVA SETTY and JEEVARESKHA SETTY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; LOUIS H. ZORN and NORMA J. ZORN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSetty v. CommissionerDocket Nos. 13136-81, 13137-81.United States Tax CourtT.C. Memo 1984-282; 1984 Tax Ct. Memo LEXIS 390; 48 T.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612839/ | EDWARD V. SCHIESSER, EXECUTOR, ESTATE OF CECELIA E. TAHENY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schiesser v. CommissionerDocket No. 51523.United States Board of Tax Appeals28 B.T.A. 640; 1933 BTA LEXIS 1087; July 11, 1933, Promulgated *1087 Where a surviving wife sold during 1927 two parcels of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612840/ | EUTECTIC ENGINEERING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEutectic Engineering, Inc. v. CommissionerDocket No. 8527-78.United States Tax CourtT.C. Memo 1982-353; 1982 Tax Ct. Memo LEXIS 395; 44 T.C.M. (CCH) 223; T.C.M. (RIA) 82353; June 22, 1982. *395 Held, petitioner has not established it... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612841/ | ED. S. HUGHES CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ed S. Hughes Co. v. CommissionerDocket Nos. 6748, 14120.United States Board of Tax Appeals6 B.T.A. 949; 1927 BTA LEXIS 3373; April 21, 1927, Promulgated *3373 1. Debts ascertained to have been worthless after careful consideration of data ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612842/ | Transducer Patents Company, a Limited Partnership, Petitioner v. Renegotiation Board, RespondentTransducer Patents Co. v. Renegotiation BoardDocket Nos. 1052-R, 1059-RUnited States Tax Court58 T.C. 329; 1972 U.S. Tax Ct. LEXIS 119; May 18, 1972, Filed *119 Decisions will be entered for the petitioner. In 1952 the peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612844/ | CHARLES C. STOKES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStokes v. CommissionerDocket No. 30552-89.United States Tax CourtT.C. Memo 1992-249; 1992 Tax Ct. Memo LEXIS 259; 63 T.C.M. (CCH) 2886; April 28, 1992, Filed *259 Decision will be entered under Rule 155. Charles C. Stokes, pro se. Alan Frida... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612845/ | HARVEY O. WOEBBEKING and MARY ELLEN WOEBBEKING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWoebbeking v. CommissionerDocket Nos. 5956-77, 10196-78.United States Tax CourtT.C. Memo 1980-259; 1980 Tax Ct. Memo LEXIS 319; 40 T.C.M. (CCH) 693; T.C.M. (RIA) 80259; July 21, 1980, Filed Harvey O. Woebbeking, p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612846/ | JOHN W. PRESTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Preston v. CommissionerDocket No. 21922.United States Board of Tax Appeals21 B.T.A. 840; 1930 BTA LEXIS 1778; December 22, 1930, Promulgated *1778 1. The personal earnings of a husband, resident of California, for 1923 and 1924 are to be ret... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612847/ | * SAMPLE-DURICK COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sample-Durick Co. v. CommissionerDocket No. 83637.United States Board of Tax Appeals35 B.T.A. 1186; 1937 BTA LEXIS 801; May 1937*801 William W. Johnston, C.P.A. for the petitioner. E. C. Adams, Esq., for the respondent. VAN F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612848/ | John E. and Billie L. Stout, Petitioners v. Commissioner of Internal Revenue, RespondentStout v. CommissionerDocket No. 1722-77United States Tax Court71 T.C. 441; 1978 U.S. Tax Ct. LEXIS 5; December 27, 1978, Filed *5 Decision will be entered under Rule 155. Petitioner, a fireman with more than 20 years service, appli... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612853/ | MANCHESTER COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Manchester Coal Co. v. CommissionerDocket No. 33392.United States Board of Tax Appeals24 B.T.A. 577; 1931 BTA LEXIS 1622; November 3, 1931, Promulgated *1622 1. During the taxable years petitioner was engaged in mining coal by the op... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612854/ | MARK C. BIERHAALDER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentBierhaalder v. CommissionerDocket No. 15090-90United States Tax CourtT.C. Memo 1993-164; 1993 Tax Ct. Memo LEXIS 168; 65 T.C.M. (CCH) 2418; April 15, 1993, Filed *168 An appropriate order will be entered requiring petitioner to pay a penal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4472711/ | Ruwe, Judge: Respondent determined a deficiency of $146,544 in petitioners’ 1988 Federal income tax. After concessions, the issues for decision are: (1) Whether the lump-sum distribution from a qualified profit sharing plan to petitioner Mario Rodoni (Mr. Rodoni) and its subsequent transfer into the individual retireme... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4472713/ | Parr, Judge: Respondent determined deficiencies in and additions to petitioner’s Federal income tax for taxable years 1987 and 1988 as follows: Additions to tax Deficiency Sec. 6651 Sec. 6653(a)(1)(A) Sec. 6653(a)(1)(B) Sec. 6661 £ 1987 $7,013 $1,380 $620 1 $1,753 35,574 13,398 2,856 8,894 00 00 <Ji Although petitioner... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537051/ | *** FOR PUBLICATION IN WEST’S HAWAI#I REPORTS AND PACIFIC REPORTER ***
Electronically Filed
Supreme Court
SCWC-XX-XXXXXXX
... | 01-04-2023 | 05-27-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612858/ | NORMAN P. LIND AND PHYLLIS M. LIND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLind v. CommissionerDocket No. 18827-82.United States Tax CourtT.C. Memo 1985-490; 1985 Tax Ct. Memo LEXIS 139; 50 T.C.M. (CCH) 1096; T.C.M. (RIA) 85490; September 19, 1985. Norman P. Lind and Phyllis M. Lind, pro se, and Ne... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612859/ | ESTATE OF ANNINA FABBRICOTTI FARA FORNI, DECEASED, UNITED STATES TRUST COMPANY OF NEW YORK, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Forni v. CommissionerDocket No. 106798.United States Board of Tax Appeals47 B.T.A. 76; 1942 BTA LEXIS 737; June 10, 1942, Promulgated *737 A fund of $41,020.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612861/ | General Pencil Company v. Commissioner.General Pencil Co. v. CommissionerDocket No. 3616.United States Tax Court1944 Tax Ct. Memo LEXIS 200; 3 T.C.M. (CCH) 603; T.C.M. (RIA) 44214; June 17, 1944*200 G. H. Lind (an officer), for the petitioner. John W. Edwards, Esq., for the respondent. ARUNDELLMemorandum Findings of ... | 01-04-2023 | 11-20-2020 |
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