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https://www.courtlistener.com/api/rest/v3/opinions/4612863/ | LOUIS P. De PASQUALE and JIMMIE ANN De PASQUALE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDe Pasquale v. CommissionerDocket No. 4080-73.United States Tax CourtT.C. Memo 1975-196; 1975 Tax Ct. Memo LEXIS 173; 34 T.C.M. (CCH) 841; T.C.M. (RIA) 750196; June 23, 1975, Filed Leonard Bailin, for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612864/ | DAVID A. AND CHARLENE P. KOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKott v. CommissionerDocket No. 28032-86United States Tax CourtT.C. Memo 1995-181; 1995 Tax Ct. Memo LEXIS 175; 69 T.C.M. (CCH) 2455; April 18, 1995, Filed *175 Decision will be entered for respondent. For petitioners: Lois C. Bl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612865/ | FORRESTER A. CLARK and KATHARINE B. CLARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClark v. CommissionerDocket No. 1659-77.United States Tax CourtT.C. Memo 1978-402; 1978 Tax Ct. Memo LEXIS 114; 37 T.C.M. (CCH) 1667; T.C.M. (RIA) 78402; October 5, 1978, Filed Philip M. Cronin and John R. D. McClintoc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612866/ | Trust of John Walker, Deceased, Fidelity Trust Company, Trustee, Petitioner, v. Commissioner of Internal Revenue, RespondentWalker v. CommissionerDocket No. 60187United States Tax Court30 T.C. 278; 1958 U.S. Tax Ct. LEXIS 194; May 14, 1958, Filed *194 Decision will be entered for the respondent. By his will, John Walk... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612868/ | AMTORG TRADING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Amtorg Trading Corp. v. CommissionerDocket Nos. 31749, 31750.United States Board of Tax Appeals25 B.T.A. 327; 1932 BTA LEXIS 1540; January 22, 1932, Promulgated *1540 Amounts accrued under an agreement with the People's Commissaria... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612869/ | MARY M. LEE, EXECUTRIX, ESTATE OF ROBERT E. LEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lee v. CommissionerDocket No. 21626.United States Board of Tax Appeals18 B.T.A. 251; 1929 BTA LEXIS 2097; November 18, 1929, Promulgated *2097 ESTATE TAX. - Held that under section 402(e) of the Revenue Act of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612870/ | Estate of John B. Lewis, Harriet S. W. Lewis, John B. Lewis, Jr., Arthur H. W. Lewis, Trustees, Petitioners, v. Commissioner of Internal Revenue, RespondentLewis v. CommissionerDocket No. 6901United States Tax Court10 T.C. 1080; 1948 U.S. Tax Ct. LEXIS 162; June 10, 1948, Promulgated *162 Decision will be entered for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612871/ | Charles A. Linehan and Marion S. Linehan, Petitioners, v. Commissioner of Internal Revenue, RespondentLinehan v. CommissionerDocket No. 71629United States Tax Court35 T.C. 533; 1960 U.S. Tax Ct. LEXIS 3; December 30, 1960, Filed *3 Decision will be entered for the respondent. Held, payments received by petitioner unde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612874/ | James A. Warner and Audrey J. Warner, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentWarner v. CommissionerDocket Nos. 5842-65, 5843-65, 5901-65United States Tax Court48 T.C. 49; 1967 U.S. Tax Ct. LEXIS 117; April 24, 1967, Filed *117 Decisions will be entered for the respondent. Ranchers, Inc.'s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612875/ | Henry Warten v. Commissioner. Emerson Foulke and Margaret Foulke v. Commissioner. Kelsey Norman and Ruth N. Norman v. Commissioner. Kelsey Norman v. Commissioner.Warten v. CommissionerDocket Nos. 24248 - 24251.United States Tax Court1954 Tax Ct. Memo LEXIS 258; 13 T.C.M. (CCH) 329; T.C.M. (RIA) 54095; March 31, 1954*25... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612876/ | Robert A. Daily and Ann P. Daily, Joseph M. Davis and Kay H. Davis, and Robert W. Wyndelts and Ellen R. Willis, Petitioners v. Commissioner of Internal Revenue, RespondentDaily v. CommissionerDocket No. 20425-80United States Tax Court81 T.C. 161; 1983 U.S. Tax Ct. LEXIS 49; 81 T.C. No. 14; August 29, 1983, Filed *49 De... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612877/ | JOSEPH GARNEAU CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Joseph Garneau Co. v. CommissionerDocket No. 40.United States Board of Tax Appeals8 B.T.A. 1041; 1927 BTA LEXIS 2734; October 29, 1927, Promulgated *2734 Deduction for obsolescence or loss of good will disallowed. Appeal of Manhatta... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612879/ | EUGENE FRUIT GROWERS ASSOCIATION, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Eugene Fruit Growers Asso. v. CommissionerDocket No. 87425.United States Board of Tax Appeals37 B.T.A. 993; 1938 BTA LEXIS 960; June 1, 1938, Promulgated *960 Where petitioner, incorporated under the general la... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612881/ | ROBERT G. McKINNEY AND BETTY J. McKINNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcKinney v. CommissionerDocket No. 15292-82.United States Tax CourtT.C. Memo 1984-467; 1984 Tax Ct. Memo LEXIS 203; 48 T.C.M. (CCH) 1009; T.C.M. (RIA) 84467; September 4, 1984. Robert C. McKinney, pro se. Steve Mather,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612882/ | Randall N. Clark and Jeannette S. Clark, Petitioners v. Commissioner of Internal Revenue, Respondent; Estate of Bryan M. Clark, Deceased, Randall N. Clark, Executor and Charlotte S. Clark, Petitioners v. Commissioner of Internal Revenue, RespondentClark v. CommissionerDocket Nos. 6298-69, 6299-69United States Tax Court... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612884/ | Stanley Grosshandler, Petitioner v. Commissioner of Internal Revenue, RespondentGrosshandler v. CommissionerDocket No. 5260-76United States Tax Court75 T.C. 1; 1980 U.S. Tax Ct. LEXIS 46; October 2, 1980, Filed *46 Decision will be entered under Rule 155. P, an attorney engaged in private law practice, admitted he fai... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612885/ | Estate of William Krueger, Deceased, Anna Krueger, Administratrix and Anna Krueger, Individually, Petitioners, v. Commissioner of Internal Revenue, RespondentEstate of Krueger v. CommissionerDocket No. 82471United States Tax Court33 T.C. 667; 1960 U.S. Tax Ct. LEXIS 231; January 12, 1960, Filed *231 Jurisdiction -- 90... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612886/ | DAVID M. CLEMENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentClemens v. CommissionerDocket Nos. 23710-81, 26020-83.United States Tax CourtT.C. Memo 1986-146; 1986 Tax Ct. Memo LEXIS 459; 51 T.C.M. (CCH) 828; T.C.M. (RIA) 86146; April 15, 1986. David M. Clemens, pro se. John E. White, for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612887/ | HARRY HARRITON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Harriton v. CommissionerDocket No. 13180.United States Board of Tax Appeals12 B.T.A. 1015; 1928 BTA LEXIS 3421; June 29, 1928, Promulgated *3421 Where respondent determined that petitioner sustained a net loss in 1919, but later determined tha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612889/ | Ace Tool & Eng., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentAce Tool & Eng., Inc. v. CommissionerDocket No. 37932United States Tax Court22 T.C. 833; 1954 U.S. Tax Ct. LEXIS 160; June 30, 1954, Filed. June 30, 1954, Filed *160 Decision will be entered for the respondent. In 1942, petitioner's thr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612890/ | Estate of Lawrence M. Weil, Deceased, Edward H. Kavinoky and Lucille G. Weil, Executors, and Lucille G. Weil, Surviving Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentEstate of Weil v. CommissionerDocket No. 60161United States Tax Court29 T.C. 366; 1957 U.S. Tax Ct. LEXIS 32; November 26, 1957, Filed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612896/ | Estate of Quintard Peters Courtney, Deceased, Quintard P. Courtney, Jr., and Will Allen Courtney, Co-Independent Executors, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Courtney v. CommissionerDocket No. 3984-73United States Tax Court62 T.C. 317; 1974 U.S. Tax Ct. LEXIS 91; 62 T.C. No. 39; June 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612897/ | ROBERT C. ROEBLING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Roebling v. CommissionerDocket No. 45935.United States Board of Tax Appeals28 B.T.A. 644; 1933 BTA LEXIS 1088; July 11, 1933, Promulgated *1088 1. Held, that under the law of New Jersey the petitioner acquired under his father's will a ve... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612900/ | Appeal of HARRY L. REICHENBACH.Reichenbach v. CommissionerDocket No. 2015.United States Board of Tax Appeals1 B.T.A. 1026; 1925 BTA LEXIS 2701; April 15, 1925, decided Submitted April 7, 1925. *2701 Mr. Harry L. Reichenbach, the taxpayer, pro se.Blount Ralls, Esq., for the Commioner. *1026 Before JAMES, LITTLETON, a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612901/ | M. Greenspun et al. 1 v. Commissioner. Greenspun v. CommissionerDocket Nos. 108229, 108230, 108231, 108232, 108233, 108234, 109436, 109437, 109438, 109439, 109440, 109441, 112644, 112645, 112646, 112647, 112648, 112649, 225, 226.United States Tax Court1944 Tax Ct. Memo LEXIS 289; 3 T.C.M. (CCH) 341; T.C.M. (RIA) 44122;... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612902/ | Ronald L. Gardin and Cecelia A. Gardin, Petitioners v. Commissioner of Internal Revenue, RespondentGardin v. CommissionerDocket No. 1903-74United States Tax Court64 T.C. 1079; 1975 U.S. Tax Ct. LEXIS 65; September 24, 1975, Filed *65 Decision will be entered for the respondent. Petitioner was a professional football p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612903/ | FINANCIAL PRINCIPLES CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFinancial Principles Co. v. CommissionerDocket No. 7388-88United States Tax CourtT.C. Memo 1989-500; 1989 Tax Ct. Memo LEXIS 503; 58 T.C.M. (CCH) 137; T.C.M. (RIA) 89500; September 12, 1989; As corrected September 14, 1989 Melvin ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612907/ | MARCELLIA JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJONES v. COMMISSIONERDocket No. 8186-76.United States Tax CourtT.C. Memo 1978-454; 1978 Tax Ct. Memo LEXIS 58; 37 T.C.M. (CCH) 1847-58; November 14, 1978, Filed Marcellia Jones, pro se. Edward I. Foster, for the respondent. HALL MEMORANDUM FIN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612908/ | MICHAEL J. HOUSTON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Houston v. CommissionerDocket Nos. 9552-92, 9553-92, 9554-92, 9559-92United States Tax CourtT.C. Memo 1995-159; 1995 Tax Ct. Memo LEXIS 158; 69 T.C.M. (CCH) 2360; April 10, 1995, Filed *158 Appropriate orders granting respondent'... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612909/ | Sirbo Holdings, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentSirbo Holdings, Inc. v. CommissionerDocket No. 515-69United States Tax Court57 T.C. 530; 1972 U.S. Tax Ct. LEXIS 190; January 27, 1972, Filed *190 Decision will be entered for the respondent. A lessee of property paid the lessor $ 125,000 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612912/ | Catalina Homes, Inc. v. Commissioner.Catalina Homes, Inc. v. CommissionerDocket No. 3431-62.United States Tax CourtT.C. Memo 1964-225; 1964 Tax Ct. Memo LEXIS 114; 23 T.C.M. (CCH) 1361; T.C.M. (RIA) 64225; August 25, 1964Jack S. Fuchs, 475 5th Ave., New York, N. Y., for the petitioner. Arthur S. O'Neill, Jr., for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612913/ | John Nadalin and Mary Nadalin v. Commissioner.Nadalin v. CommissionerDocket No. 84359.United States Tax CourtT.C. Memo 1967-10; 1967 Tax Ct. Memo LEXIS 251; 26 T.C.M. (CCH) 73; T.C.M. (RIA) 67010; January 25, 1967*251 Petitioner subdivided property acquired in 1955 and prior years and sold lots in the subdivision, und... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3258962/ | The Honorable Sue Madison State Representative 573 Rock Cliff Road Fayetteville, AR 72701
Dear Representative Madison:
This is in response to your request for an opinion on the following questions:
1. Can a person 18 years of age or older make a declaration governing the final disposition of their bodily remains whic... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4612955/ | Irvin Weisbart and Letty Weisbart, Petitioners v. Commissioner of Internal Revenue, RespondentWeisbart v. CommissionerDocket No. 8926-80United States Tax Court79 T.C. 521; 1982 U.S. Tax Ct. LEXIS 37; 79 T.C. No. 34; September 23, 1982, Filed *37 Decision will be entered for the petitioners. Petitioner owned 45 percent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612956/ | Estate of W. A. Brown, Deceased, Clyde Galt, Executrix v. Commissioner.Estate of Brown v. CommissionerDocket No. 89579.United States Tax CourtT.C. Memo 1962-249; 1962 Tax Ct. Memo LEXIS 58; 21 T.C.M. (CCH) 1321; T.C.M. (RIA) 62249; October 24, 1962*58 Marion W. Corbitt, Esq., P.O. Box 203, Cartersville, Ga., for the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612957/ | Douglas Goldman and Evelyn K. Goldman, Petitioners, v. Commissioner of Internal Revenue, RespondentGoldman v. CommissionerDocket No. 2726-64United States Tax Court46 T.C. 136; 1966 U.S. Tax Ct. LEXIS 112; April 25, 1966, Filed *112 Decision will be entered under Rule 50. Petitioner contributed bound volumes of various... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612960/ | Handy Button Machine Co., et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentHandy Button Machine Co. v. CommissionerDocket Nos. 3940-71, 3941-71, 7170-71, 7171-71United States Tax Court61 T.C. 846; 1974 U.S. Tax Ct. LEXIS 133; 61 T.C. No. 88; March 27, 1974, Filed *133 Decisions will be entered for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612961/ | Albina Elise Bodell v. Commissioner.Bodell v. CommissionerDocket No. 109651.United States Tax Court1943 Tax Ct. Memo LEXIS 518; 1 T.C.M. (CCH) 395; T.C.M. (RIA) 43015; January 9, 1943*518 In 1939 petitioner, in fulfillment of desires of her deceased husband that their children be provided for, created three trusts for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612962/ | FRANK AND BARBARA BIEHL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBiehl v. Comm'rNo. 422-00United States Tax Court118 T.C. 467; 2002 U.S. Tax Ct. LEXIS 29; 118 T.C. No. 29; May 30, 2002, Filed *29 Decision will be entered for respondent. Ps are H and W. H, a shareholder and former employee of D Co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612964/ | YELLOW CAB AND CAR RENTAL CO. OF GULFPORT, MISS., INC., 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Yellow Cab & Car Rental Co. v. CommissionerDocket Nos. 7662-71, 7668-71, 7674-71, 7745-71.United States Tax CourtT.C. Memo 1974-79; 1974 Tax Ct. Memo LEXIS 242; 33 T.C.M. (CCH) 413; T.C.M. (RIA) 74079; M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612965/ | FOX RIVER PAPER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fox River Paper Co. v. CommissionerDocket No. 20878.United States Board of Tax Appeals28 B.T.A. 1184; 1933 BTA LEXIS 1034; August 22, 1933, Promulgated *1034 1. Upon the evidence, held, that petitioner was the owner of and abandoned ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612914/ | RICHARD WALTER DRAKE & JEAN ANN DRAKE (SCHICK), Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDrake v. CommissionerDocket No. 3596-72.United States Tax CourtT.C. Memo 1973-129; 1973 Tax Ct. Memo LEXIS 158; 32 T.C.M. (CCH) 553; T.C.M. (RIA) 73129; June 14, 1973, Filed *158 Richard Walter Drake, pro se. Ti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612916/ | Michael and Helen S. Drazen, Petitioners, v. Commissioner of Internal Revenue, Respondent. Yale and Sylvia Drazen, Petitioners, v. Commissioner of Internal Revenue, RespondentDrazen v. CommissionerDocket Nos. 72584, 72585United States Tax Court34 T.C. 1070; 1960 U.S. Tax Ct. LEXIS 68; September 22, 1960, Filed *68 Dec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612918/ | Margaret H. Regan v. Commissioner.Regan v. CommissionerDocket No. 5113-69 SC.United States Tax CourtT.C. Memo 1970-138; 1970 Tax Ct. Memo LEXIS 223; 29 T.C.M. (CCH) 612; T.C.M. (RIA) 70138; June 2, 1970, Filed Margaret H. Regan, pro se, 517 Morrvue Drive, Cincinnati, Ohio, Rudolf L. Jansen, for the respondent. RAUMMem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612921/ | HARVEY KRAMER AND MINNA KRAMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKramer v. CommissionerDocket No. 3218-80United States Tax CourtT.C. Memo 1982-308; 1982 Tax Ct. Memo LEXIS 428; 44 T.C.M. (CCH) 42; T.C.M. (RIA) 82308; June 7, 1982. Barry I. Fredericks, for the petitioners. Richard J. Sapinski... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612922/ | WEN Y. CHAO and CHING J. CHAO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChao v. CommissionerDocket No. 2292-83.United States Tax CourtT.C. Memo 1985-444; 1985 Tax Ct. Memo LEXIS 190; 50 T.C.M. (CCH) 895; T.C.M. (RIA) 85444; August 22, 1985. John Patrick Kelly, for the petitioners. Ronald M. Rosen, fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612923/ | ACACIA PARK CEMETERY ASSOCIATION, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Acacia Park Cemetery Asso. v. CommissionerDocket No. 30210.United States Board of Tax Appeals27 B.T.A. 233; 1932 BTA LEXIS 1098; December 7, 1932, Promulgated *1098 A corporation sold cemetery lots under purchase agreem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612924/ | JOHN H. FARISH, DOING BUSINESS AS J. H. FARISH & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farish v. CommissionerDocket No. 7091.United States Board of Tax Appeals7 B.T.A. 793; 1927 BTA LEXIS 3094; July 29, 1927, Promulgated *3094 Embezzlement by an employee of moneys entrusted to him by his emp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612926/ | Estate of Reinhold H. Forstmann, by Fidelity Union Trust Company and Albert F. Howard, Surviving Executors v. Commissioner.Estate of Reinhold H. Forstmann v. CommissionerDocket Nos. 7103 and 9565.United States Tax Court1947 Tax Ct. Memo LEXIS 311; 6 T.C.M. (CCH) 136; T.C.M. (RIA) 47035; February 14, 1947*311 George W.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612927/ | Avildsen Tools and Machines, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentAvildsen Tools & Machines, Inc. v. CommissionerDocket No. 33947United States Tax Court26 T.C. 1127; 1956 U.S. Tax Ct. LEXIS 82; September 21, 1956, Filed *82 Decision will be entered under Rule 50. 1. Petitioner, a manufactur... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612928/ | Edward M. McKarzel, a/k/a Edward M. Mokarzel v. Commissioner.McKarzel v. CommissionerDocket No. 4866-69.United States Tax CourtT.C. Memo 1971-91; 1971 Tax Ct. Memo LEXIS 238; 30 T.C.M. (CCH) 366; T.C.M. (RIA) 71091; April 29, 1971, Filed *238 The petitioner, who was an independent coastal pilot, maintained his residen... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612929/ | M. C. Rhodes v. Commissioner.Rhodes v. CommissionerDocket No. 8846.United States Tax Court1947 Tax Ct. Memo LEXIS 208; 6 T.C.M. (CCH) 526; T.C.M. (RIA) 47130; May 12, 1947*208 Held, in the taxable year petitioner and his wife were not engaged in carrying on business in a bona fide partnership which can be recognized f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612930/ | GLEN C. PAGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPage v. CommissionerDocket No. 15038-83.United States Tax CourtT.C. Memo 1984-236; 1984 Tax Ct. Memo LEXIS 437; 48 T.C.M. (CCH) 1; T.C.M. (RIA) 84236; May 1, 1984. Glen C. Page, pro se. Milton J. Carter, Jr. and Richard M. Duncan, for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612933/ | ROBERT F. NEECE AND GAY F. NEECE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Neece v. CommissionerDocket Nos. 14786-81, 16602-81, 16603-81.United States Tax CourtT.C. Memo 1986-121; 1986 Tax Ct. Memo LEXIS 488; 51 T.C.M. (CCH) 701; T.C.M. (RIA) 86121; March 25, 1986. Edward R. Joyce, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612934/ | HAAS & ASSOCIATES ACCOUNTANCY CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent MICHAEL A. HAAS AND ANGELA M. HAAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHaas & Assocs. Accountancy Corp. v. Comm'rNo. 16486-98; No. 16487-98United States Tax Court117 T.C. 48; 2001 U.S. Tax Ct. L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612935/ | DARRELL K. SVENDSEN AND JANELLE E. SVENDSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSVENDSEN v. COMMISSIONERDocket No. 3585-76.United States Tax CourtT.C. Memo 1978-503; 1978 Tax Ct. Memo LEXIS 12; 37 T.C.M. (CCH) 1851-63; December 20, 1978, Filed *12 Held: Petitioners not entitled to dependency exe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612937/ | Cabax Mills, Petitioner v. Commissioner of Internal Revenue, RespondentCabax Mills v. CommissionerDocket No. 4426-70United States Tax Court59 T.C. 401; 1972 U.S. Tax Ct. LEXIS 12; December 13, 1972, Filed *12 Decision will be entered for the petitioner. Petitioner acquired 98 percent of the stock of Snellstrom in Apri... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612938/ | NORTH VALLEY METABOLIC LABORATORIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNorth Valley Metabolic Laboratories v. CommissionerDocket No. 5537-72.United States Tax CourtT.C. Memo 1975-79; 1975 Tax Ct. Memo LEXIS 293; 34 T.C.M. (CCH) 400; T.C.M. (RIA) 750079; March 26, 1975, Filed Wareham Seaman, Jr.,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612939/ | RAYMOND B. SHERWOOD AND BEVERLY SHERWOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSherwood v. CommissionerDocket No. 12018-84.United States Tax CourtT.C. Memo 1988-544; 1988 Tax Ct. Memo LEXIS 573; 56 T.C.M. (CCH) 735; T.C.M. (RIA) 88544; November 29, 1988*573 In furtherance of their farming activit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612942/ | MICHAEL S. TOCHER AND TRACY A. TOCHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTocher v. Comm'rDocket No. 19718-12SUnited States Tax Court2014 Tax Ct. Summary LEXIS 34; April 14, 2014, FiledPURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612943/ | ROBERT W. DEWS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDews v. CommissionerDocket No. 2876284.United States Tax CourtT.C. Memo 1987-353; 1987 Tax Ct. Memo LEXIS 353; 53 T.C.M. (CCH) 1378; T.C.M. (RIA) 87353; July 21, 1987. *353 P, who was a coach with the Atlanta Braves baseball team in 1980 and 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612966/ | Estate of Minnie S. Pridmore, Deceased, Lee S. Jones, Executor v. Commissioner.Estate of Pridmore v. CommissionerDocket No. 72022.United States Tax CourtT.C. Memo 1961-12; 1961 Tax Ct. Memo LEXIS 335; 20 T.C.M. 47; T.C.M. (RIA) 61012; January 24, 19611961 Tax Ct. Memo LEXIS 335">*335 Decedent died testate March 8, 195... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612967/ | F. H. WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilson v. CommissionerDocket No. 1911.United States Board of Tax Appeals12 B.T.A. 403; 1928 BTA LEXIS 3554; June 5, 1928, Promulgated 1928 BTA LEXIS 3554">*3554 1. Receipt of proceeds of sale by taxpayer's agent constitutes receipt by a taxpaye... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612968/ | ROBERT B. ALBRIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlbright v. CommissionerDocket No. 9591-82.United States Tax CourtT.C. Memo 1985-485; 1985 Tax Ct. Memo LEXIS 148; 50 T.C.M. 1068; T.C.M. (RIA) 85485; September 17, 1985. Bruce R. Lowry and James H. Stethem, for the petitioner. Mary H. Weber... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612970/ | PAUL T. TATE, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTate v. CommissionerDocket No. 13072-87.United States Tax CourtT.C. Memo 1988-335; 1988 Tax Ct. Memo LEXIS 364; 55 T.C.M. 1394; T.C.M. (RIA) 88335; July 29, 1988. Paul T. Tate, Jr., pro se. John C. Meaney, for the respondent. TANNENWALDMEMOR... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612971/ | WENDELL F. BROWN AND SIRONIA D. BROWN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Brown v. CommissionerDocket No. 18577-83.United States Tax CourtT.C. Memo 1987-110; 1987 Tax Ct. Memo LEXIS 106; 53 T.C.M. 246; T.C.M. (RIA) 87110; February 24, 1987. Fergus B. Norton, for the petitioners. Scott Anderso... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612972/ | WALLACE GROVES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Groves v. CommissionerDocket No. 77324.United States Board of Tax Appeals36 B.T.A. 14; 1937 BTA LEXIS 785; June 4, 1937, Promulgated 1937 BTA LEXIS 785">*785 An individual who owns all the shares of a newly created corporation (F) and is under... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612973/ | APPEAL OF MERKLE BROOM CO.Merkle Broom Co. v. CommissionerDocket No. 4953.United States Board of Tax Appeals3 B.T.A. 1084; 1926 BTA LEXIS 2479; March 31, 1926, Decided Submitted November 15, 1925. 1926 BTA LEXIS 2479">*2479 John F. McCarren, Esq., for the taxpayer. Ellis W. Manning, Esq., for the Commissioner. 3 B.T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612975/ | Consolidated Industries, Inc., et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentConsolidated Industries, Inc. v. CommissionerDocket Nos. 20523-80, 20524-80, 20526-80United States Tax Court82 T.C. 477; 1984 U.S. Tax Ct. LEXIS 94; 82 T.C. No. 35; March 15, 1984, Filed 1984 U.S. Tax Ct. LEXIS 94">*94 D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612977/ | ROBERT A. ARENDT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentArendt v. CommissionerDocket No. 30182-91United States Tax CourtT.C. Memo 1994-443; 1994 Tax Ct. Memo LEXIS 470; 68 T.C.M. 651; August 30, 1994, Filed 1994 Tax Ct. Memo LEXIS 470">*470 Decision will be entered for petitioner. For petitioner: ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612978/ | The Manhattan Building Company, Petitioner, v. Commissioner of Internal Revenue, RespondentManhattan Bldg. Co. v. CommissionerDocket No. 52460United States Tax Court27 T.C. 1032; 1957 U.S. Tax Ct. LEXIS 229; March 29, 1957, Filed 1957 U.S. Tax Ct. LEXIS 229">*229 Decision will be entered under Rule 50. In 1922 an indi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612981/ | M. JAY AND SHEILA F. STEEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSteen v. CommissionerDocket No. 41643-86United States Tax CourtT.C. Memo 1989-542; 1989 Tax Ct. Memo LEXIS 542; 58 T.C.M. 318; T.C.M. (RIA) 89542; September 28, 1989Elmer M. Jones, for the petitioners. Thomas C. Morrison, for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612982/ | JOSEPH C. IPPOLITO AND BARBARA P. IPPOLITO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentIppolito v. CommissionerDocket No. 4884-76.United States Tax CourtT.C. Memo 1978-56; 1978 Tax Ct. Memo LEXIS 456; 37 T.C.M. 295; T.C.M. (RIA) 780056; February 14, 1978, Filed Vincent L. Alsfeld, for the petitioners. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612983/ | THOMAS J. DIXON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dixon v. CommissionerDocket No. 43453.United States Board of Tax Appeals25 B.T.A. 1093; 1932 BTA LEXIS 1428; April 8, 1932, Promulgated 1932 BTA LEXIS 1428">*1428 Charles L. Brown, Esq., for the petitioner. R. N. McMillan, Esq., for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612944/ | APPEAL OF HUGH R. WILSON.Wilson v. CommissionerDocket No. 2403.United States Board of Tax Appeals3 B.T.A. 957; 1926 BTA LEXIS 2515; February 23, 1926, Decided Submitted April 29, 1925. *2515 Where a corporation in 1920 declares and pays stock dividends, the par value of which exceed the earnings or profits of such co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612945/ | ROBERT E. DUNCAN AND LINDA L. DUNCAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDuncan v. CommissionerDocket No. 15988-87.United States Tax CourtT.C. Memo 1989-22; 1989 Tax Ct. Memo LEXIS 21; 56 T.C.M. (CCH) 1073; T.C.M. (RIA) 89022; January 12, 1989. G. Dana French, for the petitioners. Stephen R. A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612948/ | Colonial Engineering Co., Inc. of Springfield v. Commissioner.Colonial Engineering Co. v. CommissionerDocket No. 87957.United States Tax CourtT.C. Memo 1963-287; 1963 Tax Ct. Memo LEXIS 58; 22 T.C.M. (CCH) 1476; T.C.M. (RIA) 63287; October 22, 1963*58 Held, that the petitioner corporation is entitled to a deduction of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612949/ | Afia Finance Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentAfia Finance Corp. v. CommissionerDocket No. 361-62United States Tax Court41 T.C. 255; 1963 U.S. Tax Ct. LEXIS 16; November 21, 1963, Filed *16 Decision will be entered under Rule 50. 1. Held, under the provisions of section 127, I.R.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612951/ | MILLER SAFE CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Miller Safe Co. v. CommissionerDocket No. 10788.United States Board of Tax Appeals12 B.T.A. 1388; 1928 BTA LEXIS 3350; July 17, 1928, Promulgated *3350 C. J. McGuire, Esq., for the petitioner. W. F. Wattles, Esq., for the respondent. S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3272852/ | On the 14th day of May, 1934, appellants brought suit in ejectment in the circuit court of Franklin County, Charleston District, against appellees to recover the possession of the S 1/2, of the NE 1/4, section 25, and the N 1/2 of the NE 1/4, section 36, in township 9, range 29 west, containing 240 acres more or less, ... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4472795/ | Gerber, Judge: General Dynamics Corp. and its consolidated subsidiaries (gendyn) (docket No. 19202-94) and its foreign sales corporation, General Dynamics Foreign Sales Corp. (gendyn/fsc) (docket No. 19203-94), are petitioners in these consolidated cases. Respondent determined corporate income tax deficiencies for GEND... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4472796/ | OPINION Nims, Judge:* Respondent determined deficiencies in Roy E. and Linda Day’s (petitioners or the Days) Federal income tax for the taxable years 1988, 1989, and 1990 in the amounts of $6,791, $14,825, and $10,127, respectively. The only issue for decision is whether petitioners can utilize section 59(g) to comput... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4472799/ | Halpern, J., dissenting: The majority holds that certain termination payments received by petitioner after his retirement as an independent insurance agent are not subject to self-employment tax pursuant to sections 1401 and 1402 because such payments were not “ ‘derived’ from the carrying on of petitioner’s insurance ... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612984/ | MAX THOMAS DAVIS (ALSO KNOWN AS M. T. DAVIS) AND ALMA ARLENE DAVIS (HUSBAND AND WIFE), PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE M. T. DAVIS COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Davis v. CommissionerDocket Nos. 103725, 103726.United States Board of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612985/ | H. RANDOLPH GUGGENHEIMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guggenheimer v. CommissionerDocket No. 27068.United States Board of Tax Appeals15 B.T.A. 1406; 1929 BTA LEXIS 2669; April 12, 1929, Promulgated 1929 BTA LEXIS 2669">*2669 For failure to adduce sufficient evidence of errors on the par... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612986/ | MARGARET A. LUNSFORD, ADMINISTRATRIX OF THE ESTATE OF ABNER LUNSFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lunsford v. CommissionerDocket No. 36059.United States Board of Tax Appeals22 B.T.A. 881; 1931 BTA LEXIS 2045; March 24, 1931, Promulgated 1931 BTA LEXIS 2045">*2045 Held, that the evidence ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612988/ | Harry V. Clifton v. Commissioner.Clifton v. CommissionerDocket No. 10195.United States Tax Court1947 Tax Ct. Memo LEXIS 240; 6 T.C.M. 404; T.C.M. (RIA) 47094; April 22, 19471947 Tax Ct. Memo LEXIS 240">*240 Enoch C. Filer, Esq., 1005 Ariel Bldg., Erie, Pa., for the petitioner. Hobby H. McCall, Esq., for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612990/ | Estate of Jacob Hentz, Jr., Deceased, George F. L. Hentz, Successor Executor v. Commissioner.Estate of Jacob Hentz v. CommissionerDocket No. 36704.United States Tax Court1953 Tax Ct. Memo LEXIS 309; 12 T.C.M. 368; T.C.M. (RIA) 53110; April 6, 1953George F. L. Hentz, Esq., 189 Montague Street, Brooklyn, N.Y., pro se. F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612993/ | W. F. GLISSON and FRANCES M. GLISSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGlisson v. CommissionerDocket No. 7556-77.United States Tax CourtT.C. Memo 1981-379; 1981 Tax Ct. Memo LEXIS 365; 42 T.C.M. 470; T.C.M. (RIA) 81379; July 27, 19811981 Tax Ct. Memo LEXIS 365">*365 In 1974, petitioner W. F. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612994/ | Dora M. Simmons v. Commissioner.Simmons v. CommissionerDocket No. 32632.United States Tax Court1952 Tax Ct. Memo LEXIS 165; 11 T.C.M. 656; T.C.M. (RIA) 52198; June 24, 19521952 Tax Ct. Memo LEXIS 165">*165 James J. Waters, Esq., 712 Commerce Bldg., Kansas City, Mo., for the petitioner. David Karsted, Esq., for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612995/ | APPEAL OF FLORENCE M. SMITH, EXECUTRIX OF THE ESTATE OF SARAH F. MASON.Smith v. CommissionerDocket No. 3782.United States Board of Tax Appeals5 B.T.A. 225; 1926 BTA LEXIS 2925; October 27, 1926, Decided 1926 BTA LEXIS 2925">*2925 The sole beneficiary for life of the entire income of an estate or trust, created under a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612996/ | R. J. Armstrong & Co., Inc. v. Commissioner.R. J. Armstrong & Co. v. CommissionerDocket No. 34480.United States Tax Court1953 Tax Ct. Memo LEXIS 381; 12 T.C.M. 94; T.C.M. (RIA) 53038; February 9, 19531953 Tax Ct. Memo LEXIS 381">*381 Held, reasonable salaries for petitioner's officers determined. Selling expenses incu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612997/ | Bertha L. Crosby v. Commissioner.Crosby v. CommissionerDocket No. 79375.United States Tax CourtT.C. Memo 1961-272; 1961 Tax Ct. Memo LEXIS 73; 20 T.C.M. 1422; T.C.M. (RIA) 61272; September 29, 1961Albert Olsen, Esq., for the petitioner. Wilford H. Payne, Esq., for the respondent. FAYMemorandum Opinion FAY, Judge: The ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4612999/ | LARRY E. KEIL (RAY-KEIL) and ALICE A. KEIL (RAY-KEIL), Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKeil v. CommissionerDocket No. 1228-75.United States Tax CourtT.C. Memo 1976-232; 1976 Tax Ct. Memo LEXIS 165; 35 T.C.M. 1015; T.C.M. (RIA) 760232; July 29, 1976, Filed 1976 Tax Ct. Memo LEXIS 165">*165 Jam... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613000/ | Estate of Robert E. Jones, Mary Hall Furber, Executrix v. Commissioner.Estate of Jones v. CommissionerDocket No. 77426.United States Tax CourtT.C. Memo 1961-113; 1961 Tax Ct. Memo LEXIS 237; 20 T.C.M. 558; T.C.M. (RIA) 61113; April 20, 1961Richard S. Ritzel, Esq., 20 Broad St., New York, N. Y., for the petitioner. Phil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613002/ | Mary F. Beall, Petitioner v. Commissioner of Internal Revenue, RespondentBeall v. CommissionerDocket Nos. 14793-82, 10835-83United States Tax Court82 T.C. 70; 1984 U.S. Tax Ct. LEXIS 123; 82 T.C. No. 6; January 9, 1984, Filed 1984 U.S. Tax Ct. LEXIS 123">*123 Decisions will be entered for the respondent. Petitioner an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613003/ | LEOPOLD ADLER, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Adler v. CommissionerDocket Nos. 49913, 49914, 49922-49926, 52629, 52630.United States Board of Tax Appeals30 B.T.A. 897; 1934 BTA LEXIS 1249; June 12, 1934, Promulgated 1934 BTA LEXIS 1249">*1249 The declaration of a preferred stock... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613004/ | MARK F. MURDOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMurdock v. CommissionerDocket No. 10426-83.United States Tax CourtT.C. Memo 1984-497; 1984 Tax Ct. Memo LEXIS 179; 48 T.C.M. 1155; T.C.M. (RIA) 84497; September 17, 1984. Mark F. Murdock, pro se. Robert F. Geraghty, for the respondent. FAYMEMO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613005/ | FRANCIS C. MAXFIELD AND RETA R. MAXFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMaxfieldDocket No. 25396-85United States Tax CourtT.C. Memo 1992-487; 1992 Tax Ct. Memo LEXIS 504; 64 T.C.M. 601; August 25, 1992, Filed 1992 Tax Ct. Memo LEXIS 504">*504 An appropriate order will be issued. Held: The... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613006/ | BENTON WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilson v. CommissionerDocket No. 52894.United States Board of Tax Appeals33 B.T.A. 649; 1935 BTA LEXIS 722; December 5, 1935, Promulgated 1935 BTA LEXIS 722">*722 In 1912 petitioner acquired title to certain real property from the Creek Indian ... | 01-04-2023 | 11-20-2020 |
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