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https://www.courtlistener.com/api/rest/v3/opinions/4613007/ | ROBERT C. CROCKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrocker v. CommissionerDocket No. 4358-80.United States Tax CourtT.C. Memo 1982-665; 1982 Tax Ct. Memo LEXIS 78; 45 T.C.M. 132; T.C.M. (RIA) 82665; November 18, 1982. Robert C. Crocker, pro se. Randy G. Durfee, for the respondent. DAWSONMEM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613009/ | San Antonio Transit Company, Petitioner, v. Commissioner of Internal Revenue, RespondentSan Antonio Transit Co. v. CommissionerDocket Nos. 15411, 41321United States Tax Court30 T.C. 1215; 1958 U.S. Tax Ct. LEXIS 90; September 11, 1958, Filed 1958 U.S. Tax Ct. LEXIS 90">*90 Decisions will be entered under Rule 50. 1. T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613010/ | TOM I. LINCIR AND DIANE C. LINCIR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLincir v. CommissionerNo. 22934-89United States Tax Court115 T.C. 293; 2000 U.S. Tax Ct. LEXIS 67; 115 T.C. No. 22; September 27, 2000, Filed 2000 U.S. Tax Ct. LEXIS 67">*67 An appropriate decision will be entered. Ps are li... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613011/ | MICHAEL G. JOLIN and SUSAN P. JOLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CHARLES F. WITTE and PATRICIA G. WITTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJolin v. CommissionerDocket Nos. 25480-82, 25690-82.United States Tax CourtT.C. Memo 1985-287; 1985 Tax Ct. Memo LEXIS 342;... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613012/ | RICHARD E. SCHWARTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchwartz v. CommissionerDocket No. 10838-75.United States Tax CourtT.C. Memo 1980-525; 1980 Tax Ct. Memo LEXIS 63; 41 T.C.M. 431; T.C.M. (RIA) 80525; November 25, 1980, Filed Richard E. Schwartz, pro se. Henry Thomas Schafer, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613013/ | OGLETHORPE POWER CORPORATION, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE Oglethorpe Power Corp. v. CommissionerDocket Nos. 37767-86, 2873-88, 3690-88United States Tax CourtT.C. Memo 1990-505; 1990 Tax Ct. Memo LEXIS 558; 60 T.C.M. 850; T.C.M. (RIA) 90505; September 24, 1990, Filed J. D. Fleming, Jr., N. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613014/ | Estate of George M. Brandon, Deceased, Willard C. Brandon, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Brandon v. CommissionerDocket No. 17539-83United States Tax Court91 T.C. 829; 1988 U.S. Tax Ct. LEXIS 135; 91 T.C. No. 53; October 31, 1988; As amended November 1, 1988 October 31, 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613015/ | EDWARD HAYDIN, JR., AND SHARON HAYDIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHaydin v. CommissionerDocket No. 17204-82.United States Tax CourtT.C. Memo 1983-518; 1983 Tax Ct. Memo LEXIS 265; 46 T.C.M. 1193; T.C.M. (RIA) 83518; August 24, 1983. Edward Haydin, Jr., pro se. Edward J. Roepsch, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613016/ | Weldon T. Peters and Linda C. Peters, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentPeters v. CommissionerDocket Nos. 16346-82, 39791-84, 35184-85, 38051-85, 38052-85, 40418-85, 43688-85, 43689-85, 43690-85, 1467-86, 1544-86, 10212-86United States Tax Court89 T.C. 423; 1987 U.S. Tax Ct. LEXIS 124... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613017/ | CONTINENTAL ILLINOIS CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentContinental Illinois Corp. v. CommissionerDocket No. 5931-83United States Tax CourtT.C. Memo 1991-66; 1991 Tax Ct. Memo LEXIS 85; 61 T.C.M. 1916; T.C.M. (RIA) 91066; February 21, 1991, Filed 1991 Tax Ct. Memo LEXIS 85">*85 Decis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613018/ | Union National Bank and Trust Company of Elgin, Petitioner, v. Commissioner of Internal Revenue, RespondentUnion Nat'l Bank & Trust Co. v. CommissionerDocket No. 55572United States Tax Court26 T.C. 537; 1956 U.S. Tax Ct. LEXIS 162; June 13, 1956, Filed 1956 U.S. Tax Ct. LEXIS 162">*162 Decision will be entered for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613019/ | Mildred Irene Siegel, Petitioner, v. Commissioner of Internal Revenue, RespondentSiegel v. CommissionerDocket No. 52700United States Tax Court26 T.C. 743; 1956 U.S. Tax Ct. LEXIS 129; June 29, 1956, Filed 1956 U.S. Tax Ct. LEXIS 129">*129 Decision will be entered under Rule 50. Petitioner's husband provided in his wil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613020/ | Marjorie V. L. Hudson, Petitioner, v. Commissioner of Internal Revenue, RespondentHudson v. CommissionerDocket No. 8695United States Tax Court8 T.C. 950; 1947 U.S. Tax Ct. LEXIS 216; April 30, 1947, Promulgated 1947 U.S. Tax Ct. LEXIS 216">*216 Decision will be entered under Rule 50. The trustee of a Pennsylvania test... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613021/ | SAM PICKARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pickard v. CommissionerDocket No. 78555.United States Board of Tax Appeals40 B.T.A. 258; 1939 BTA LEXIS 874; July 20, 1939, Promulgated 1939 BTA LEXIS 874">*874 1. NONRECOGNITION OF GAIN - CONTROL. - Where a plan is indivisible and forms a singl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613022/ | JOHN S. BUGAS and The Estate of MARGARET S. BUGAS, Deceased, JOHN S. BUGAS, Co-Executor, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentBugas v. CommissionerDocket No. 1593-73.United States Tax CourtT.C. Memo 1976-21; 1976 Tax Ct. Memo LEXIS 383; 35 T.C.M. 76; T.C.M. (RIA) 760021; January 27, 1976, Filed T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613024/ | Jean A. Lowenthal v. Commissioner.Lowenthal v. CommissionerDocket No. 5375-66.United States Tax CourtT.C. Memo 1968-79; 1968 Tax Ct. Memo LEXIS 221; 27 T.C.M. 387; T.C.M. (RIA) 68079; April 30, 1968. filed 1968 Tax Ct. Memo LEXIS 221">*221 Held, petitioner has established (1) that he operated his farm in the taxable y... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613025/ | Frank M. Hesse v. Commissioner.Hesse v. CommissionerDocket No. 9586.United States Tax Court1946 Tax Ct. Memo LEXIS 86; 5 T.C.M. 781; T.C.M. (RIA) 46218; September 11, 1946Lee W. Eckels, Esq., for the petitioner. Stanley L. Drexler, Esq., for the respondent. HARRON Memorandum Findings of Fact and Opinion HARRON, Judge:... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613026/ | APPEAL OF AMERICAN ENVELOPE COMPANY.American Envelope Co. v. CommissionerDocket No. 5815.United States Board of Tax Appeals4 B.T.A. 1167; 1926 BTA LEXIS 2060; September 28, 1926, Decided 1926 BTA LEXIS 2060">*2060 H. A. Mihills, C.P.A., for the petitioner. P. S. Crewe, Esq., for the Commissioner. TRUSSELL 4 B.T.A. 11... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613028/ | COLORADO GAS COMPRESSION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentColo. Gas Compression, Inc. v. Comm'rDocket No. 17251-98United States Tax Court2005 U.S. Tax Ct. LEXIS 38; July 20, 2005, DecidedColo. Gas Compression, Inc. v. Comm'r, 366 F.3d 863">366 F.3d 863, 2004 U.S. App. LEXIS 6537">2004 U.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613029/ | RICHARD C. and KAREN E. KARPINSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKarpinski v. CommissionerDocket No. 3156-81.United States Tax CourtT.C. Memo 1983-50; 1983 Tax Ct. Memo LEXIS 740; 45 T.C.M. 589; T.C.M. (RIA) 83050; January 26, 1983. Richard C. Karpinski, pro se. Marikay Lee-Martinez, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613053/ | DENNIS E. SPROUL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSproul v. CommissionerDocket Nos. 12590-91, 2655-93United States Tax CourtT.C. Memo 1995-207; 1995 Tax Ct. Memo LEXIS 209; 69 T.C.M. (CCH) 2588; May 15, 1995, Filed *209 Appropriate orders will be issued denying Respondent's Motions for Sancti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613054/ | Dorance D. Bolton and Helen A. Bolton, Petitioners v. Commissioner of Internal Revenue, RespondentBolton v. CommissionerDocket No. 7741-79United States Tax Court77 T.C. 104; 1981 U.S. Tax Ct. LEXIS 95; July 27, 1981, Filed *95 Decision will be entered under Rule 155. Petitioners in 1976 owned a vacation home which was... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1174785/ | 699 P.2d 1360 (1985)
108 Idaho 346
BINGHAM MEMORIAL HOSPITAL, Petitioner-Respondent,
v.
IDAHO DEPARTMENT OF HEALTH AND WELFARE, Respondent-Appellant.
No. 15490.
Supreme Court of Idaho.
April 10, 1985.
Jim Jones, Atty. Gen., Lynn E. Thomas, Sol. Gen., Michael R. DeAngelo, Dep. Atty. Gen., Boise, for respondent-appellant... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4537055/ | Case: 19-30598 Document: 00515430496 Page: 1 Date Filed: 05/27/2020
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
United States Court of Appeals
Fifth Circuit
... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537054/ | Case: 17-11525 Document: 00515430425 Page: 1 Date Filed: 05/27/2020
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
United States Court of Appeals
... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613056/ | REPUBLIC BANK & TRUST COMPANY, Z. GOSSETT, BANKING COMMISSIONER OF TEXAS, STATUTORY RECEIVER IN LIQUIDATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Republic Bank & Trust Co. v. CommissionerDocket No. 76490.United States Board of Tax Appeals36 B.T.A. 680; 1937 BTA LEXIS 668; October 20, 1937, Promul... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613057/ | J. E. Barron Plastics, Inc., an Ohio Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentJ. E. Barron Plastics, Inc. v. CommissionerDocket No. 4874-65United States Tax Court47 T.C. 638; 1967 U.S. Tax Ct. LEXIS 133; March 24, 1967, Filed *133 Decision will be entered for the respondent. Petitioner pu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613058/ | Bennett Land Company (A Washington Corporation), Petitioner v. Commissioner of Internal Revenue, RespondentBennett Land Co. (A Washington Corp.) v. CommissionerDocket No. 3924-75United States Tax Court70 T.C. 904; 1978 U.S. Tax Ct. LEXIS 58; September 13, 1978, Filed *58 Decision will be entered for the respondent. Pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613059/ | Wingate E. Underhill and Mattie R. Underhill, Petitioners, v. Commissioner of Internal Revenue, RespondentUnderhill v. CommissionerDocket No. 713-64United States Tax Court45 T.C. 489; 1966 U.S. Tax Ct. LEXIS 135; February 28, 1966, Filed *135 Decision will be entered under Rule 50. Petitioner acquired obligations in t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613062/ | Estate of F.G. Holl, Deceased, Bank IV Wichita, N.A., Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Holl v. CommissionerDocket No. 6039-89United States Tax Court95 T.C. 566; 1990 U.S. Tax Ct. LEXIS 108; 95 T.C. No. 39; 113 Oil & Gas Rep. 389; November 28, 1990, Filed *108 Decision will b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613064/ | KENNETH JAMES KUNKEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKunkel v. CommissionerDocket No. 24705-93United States Tax CourtT.C. Memo 1995-162; 1995 Tax Ct. Memo LEXIS 155; 69 T.C.M. (CCH) 2376; April 10, 1995, Filed *155 Decision will be entered under Rule 155. Kenneth James Kunkel, pro se. For r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613065/ | Sylvia Goodman, Robert Goodman and Carolyn Goodman. Husband and Wife, William Goodman, by Charles Goodman, Father and General Guardian, Annette Goodman, by Charles Goodman, Father and General Guardian, Doris G. Jacoby v. Commissioner.GoodmanDocket Nos. 110224, 110225, 110226, 110227, 110246.United States Tax Court1947 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613067/ | FRANK W. STAMOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStamos v. CommissionerDocket No. 29901-89United States Tax CourtT.C. Memo 1990-624; 1990 Tax Ct. Memo LEXIS 710; 60 T.C.M. (CCH) 1413; T.C.M. (RIA) 90624; December 12, 1990, Filed *710 An appropriate order and decision will be entered. Frank W.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613070/ | Estate of Joseph E. Goar, deceased, Leona M. Goar, former administratrix, and Leona M. Goar and Clayton E. Goar, sole beneficiaries v. Commissioner. Leona M. Goar, Transferee of the Estate of Joseph E. Goar, deceased v. Commissioner. Clayton E. Goar, Transferee of the Estate of Joseph E. Goar, deceased v. Commissioner.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613073/ | Estate of Eugene Lamb Richards, Florence W. E. Richards, Executrix v. Commissioner. Florence W. E. Richards v. Commissioner.Estate of Richards v. CommissionerDocket Nos. 109211, 109212.United States Tax Court1943 Tax Ct. Memo LEXIS 96; 2 T.C.M. (CCH) 869; T.C.M. (RIA) 43446; September 30, 1943*96 Paul Van Anda, Esq., ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613075/ | ESTATE OF ELIOT W. MITCHELL, DECEASED, MANUFACTURERS & TRADERS TRUST COMPANY AND ALICE FRANK MITCHELL, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mitchell v. CommissionerDocket No. 76401.United States Board of Tax Appeals37 B.T.A. 161; 1938 BTA LEXIS 1082; January 21, 1938, Promulgated *108... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613077/ | Aarol W. Irish and Elaine M. Irish v. Commissioner.Irish v. CommissionerDocket No. 1585-67.United States Tax CourtT.C. Memo 1969-45; 1969 Tax Ct. Memo LEXIS 250; 28 T.C.M. (CCH) 252; T.C.M. (RIA) 69045; March 10, 1969, Filed Michael J. Mehr and Basil M. Briggs, 3000 Guardian Bldg., Detroit,Mich., for the petitioners. R... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613078/ | Henry Braunstein and Mae Braunstein v. Commissioner. Murray Kahn and Sylvia Kahn v. Commissioner.Braunstein v. CommissionerDocket Nos. 88049, 88050.United States Tax CourtT.C. Memo 1962-210; 1962 Tax Ct. Memo LEXIS 99; 21 T.C.M. (CCH) 1132; T.C.M. (RIA) 62210; August 31, 1962*99 Petitioners held a ticket in the Irish ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613079/ | Betty Douglas Wilson, Transferee v. Commissioner. Virginia Douglas Dawson, Transferee v. Commissioner.Wilson v. CommissionerDocket Nos. 49836, 49837.United States Tax CourtT.C. Memo 1955-88; 1955 Tax Ct. Memo LEXIS 252; 14 T.C.M. (CCH) 299; T.C.M. (RIA) 55088; April 14, 1955*252 Held, gifts by decedent-donor, Lloyd C.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613082/ | Estate of Edwin H. Johnson, Deceased, Harriet Blu Johnson, Executrix, and Harriet Blu Johnson, Petitioners, v. Commissioner of Internal Revenue, RespondentJohnson v. CommissionerDocket No. 89835United States Tax Court42 T.C. 441; 1964 U.S. Tax Ct. LEXIS 99; May 27, 1964, Filed *99 Decision will be entered under Rule 50... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613083/ | Susan J. Carter, Petitioner, v. Commissioner of Internal Revenue, Respondent. Oil Trading Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentCarter v. CommissionerDocket Nos. 11523, 11524United States Tax Court9 T.C. 364; 1947 U.S. Tax Ct. LEXIS 105; September 17, 1947, Promulgated *105 Decision... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613085/ | F. Osborne Pfingst v. Commissioner.Pfingst v. CommissionerDocket No. 8441.United States Tax Court1947 Tax Ct. Memo LEXIS 266; 6 T.C.M. (CCH) 316; T.C.M. (RIA) 47072; March 26, 1947Theodore B. Benson, Esq., 817 Southern Bldg., Washington 5, D.C., for the petitioner. D. D. Smith, Esq., for the respondent. HARRON Memoran... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613090/ | E. PIERCE AND ELAINE T. MARSHALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMarshall v. CommissionerDocket No. 35827-85.United States Tax CourtT.C. Memo 1986-582; 1986 Tax Ct. Memo LEXIS 25; 52 T.C.M. (CCH) 1160; T.C.M. (RIA) 86582; December 10, 1986. C. M. Meadows, Jr., and Williams R. Cousins, III f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613091/ | RUTH L. SAUBERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSaubert v. CommissionerDocket No. 2981-71.United States Tax CourtT.C. Memo 1973-11; 1973 Tax Ct. Memo LEXIS 276; 32 T.C.M. (CCH) 36; T.C.M. (RIA) 73011; January 22, 1973, Filed Ruth L. Saubert, pro se. Gary R. DeFrang, for the respondent. QUEA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613092/ | Estate of Edwin W. Rickenberg, Deceased, Loraine T. Rickenberg, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentRickenberg v. CommissionerDocket No. 11494United States Tax Court11 T.C. 1; 1948 U.S. Tax Ct. LEXIS 131; July 7, 1948, Promulgated *131 Decision will be entered under Rule 50. 1. Held, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613093/ | STEPHEN R. SHAFFER AND MARGARET C. SHAFFER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentShaffer v. CommissionerDocket No. 4219-82.United States Tax CourtT.C. Memo 1983-677; 1983 Tax Ct. Memo LEXIS 112; 47 T.C.M. (CCH) 285; T.C.M. (RIA) 83677; November 10, 1983. Hugh A.M. Shafer, Jr., for the petitioners... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613031/ | NICHOLAS BASSO AND GRACE BASSO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBasso v. CommissionerDocket No. 16635-81.United States Tax CourtT.C. Memo 1983-284; 1983 Tax Ct. Memo LEXIS 501; 46 T.C.M. 217; T.C.M. (RIA) 83284; May 24, 1983. Nicholas Basso and Grace Basso, pro se. Lewis R. Mandel and Barba... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613032/ | Feltex Corporation v. Commissioner.Feltex Corp. v. CommissionerDocket No. 37120.United States Tax Court1953 Tax Ct. Memo LEXIS 303; 12 T.C.M. 382; T.C.M. (RIA) 53119; April 9, 19531953 Tax Ct. Memo LEXIS 303">*303 The taxpayer has proved that in the taxable year Willi Gunzburger was indebted to it in the sum of $18,16... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613033/ | ESTIL G. PHILLIPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPhillips v. CommissionerDocket No. 2916-78.United States Tax CourtT.C. Memo 1979-258; 1979 Tax Ct. Memo LEXIS 264; 38 T.C.M. 1027; T.C.M. (RIA) 79258; July 11, 1979, Filed 1979 Tax Ct. Memo LEXIS 264">*264 Held, petitioner failed to carry his ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613036/ | Estate of Charles B. Wolf, Charles S. Wolf, Frances G. Wolf, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Wolf v. CommissionerDocket No. 58662United States Tax Court29 T.C. 441; 1957 U.S. Tax Ct. LEXIS 23; December 12, 1957, Filed 1957 U.S. Tax Ct. LEXIS 23">*23 Decision will be enter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613037/ | FRITZ SILBERMAN and FLORENCE SILBERMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSilberman v. CommissionerDocket No. 2820-70.United States Tax CourtT.C. Memo 1973-48; 1973 Tax Ct. Memo LEXIS 240; 32 T.C.M. 212; T.C.M. (RIA) 73048; February 26, 1973, Filed 1973 Tax Ct. Memo LEXIS 240">*240 The petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613038/ | Emil Klempner v. Commissioner. Augusta Klempner v. Commissioner.Klempner v. CommissionerDocket Nos. 48491, 48493, 53029, 53030, 53428. 1955-307.United States Tax CourtT.C. Memo 1955-307; 1955 Tax Ct. Memo LEXIS 30; 14 T.C.M. 1185; T.C.M. (RIA) 55307; November 21, 19551955 Tax Ct. Memo LEXIS 30">*30 Frank A. Garlove, E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613040/ | APPEAL OF GEORGE W. FULLER.Fuller v. CommissionerDocket No. 3014.United States Board of Tax Appeals9 B.T.A. 708; 1927 BTA LEXIS 2528; December 20, 1927, Promulgated 1927 BTA LEXIS 2528">*2528 Amounts received as compensation for services rendered certain municipalities during 1919 held not to be exempt from the Federa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613041/ | ESTATE OF VINCENT DE NIRO; ESTATE OF VINCENT DE NIRO, TRANSFEROR, LOUIS R. DE NIRO, TRANSFEREE; ESTATE OF VINCENT DE NIRO, TRANSFEROR, FRANK DE NIRO, TRANSFEREE; ESTATE OF VINCENT DE NIRO, TRANSFEROR, MICHAEL DE NIRO, TRANSFEREE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of De Niro v. Commission... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613042/ | Mackinac Island Corriage Tours, Inc., a Michigan corporation v. Commissioner.Mackinac Island Carriage Tours v. CommissionerDocket No. 5253-66.United States Tax CourtT.C. Memo 1968-128; 1968 Tax Ct. Memo LEXIS 168; 27 T.C.M. 614; T.C.M. (RIA) 68128; June 26, 1968, Filed 1968 Tax Ct. Memo LEXIS 168">*168 Petitioner rent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613043/ | R. T. Myers, Petitioner, v. Commissioner of Internal Revenue, Respondent. Eva L. Myers, Petitioner, v. Commissioner of Internal Revenue, RespondentMyers v. CommissionerDocket Nos. 15154, 15162United States Tax Court11 T.C. 495; 1948 U.S. Tax Ct. LEXIS 77; September 28, 1948, Promulgated 1948 U.S. Tax Ct. LEXIS 77">*77... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613045/ | FANNIE C. RICHARDSON, WALTER M. CAMPBELL, AND L. REVEL MILLER, TRUSTEES FOR CHARLES RICHARDSON, JR., LETHA R. MORRIS AND ANNA R. KNIGHT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Richardson v. CommissionerDocket No. 18303.United States Board of Tax Appeals20 B.T.A. 728; 1930 BTA LEXIS 2043; September... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613046/ | APPEAL OF ROCK SPRING DISTILLING CO.Rock Spring Distilling Co. v. CommissionerDocket No. 1370.United States Board of Tax Appeals2 B.T.A. 207; 1925 BTA LEXIS 2478; June 30, 1925, Decided Submitted February 25, 1925. 1925 BTA LEXIS 2478">*2478 1. In the absence of sufficient proof to establish greater value, the taxpa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613047/ | Consumers Power Company, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentConsumers Power Co. v. CommissionerDocket Nos. 997-81, 1002-81, 1005-81United States Tax Court89 T.C. 710; 1987 U.S. Tax Ct. LEXIS 139; 89 T.C. No. 49; September 30, 1987; As amended November 10, 1987 September 30, 1987, Filed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613048/ | Virginia Brown Buck v. Commissioner.Buck v. CommissionerDocket No. 21429.United States Tax Court1951 Tax Ct. Memo LEXIS 363; 10 T.C.M. 22; T.C.M. (RIA) 51008; January 10, 19511951 Tax Ct. Memo LEXIS 363">*363 On the record, petitioner held not to be entitled to a deduction of $500 on account of the asserted dependency... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613049/ | James M. McDonald, Petitioner, v. Commissioner of Internal Revenue, RespondentMcDonald v. CommissionerDocket No. 23887United States Tax Court17 T.C. 210; 1951 U.S. Tax Ct. LEXIS 107; August 14, 1951, Promulgated 1951 U.S. Tax Ct. LEXIS 107">*107 Decision will be entered under Rule 50. 1. Petitioner, owner of a dairy a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613051/ | TIMOTHY THOMAS NOAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNoah v. CommissionerDocket No. 14409-90United States Tax CourtT.C. Memo 1992-18; 1992 Tax Ct. Memo LEXIS 23; 63 T.C.M. 1761; T.C.M. (RIA) 92018; January 8, 1992, Filed 1992 Tax Ct. Memo LEXIS 23">*23 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653792/ | CONTENTdm
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To experience full interactivity, please enable Javascript in your browser. | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4613094/ | RONALD AND SHARON BASDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBasden v. CommissionerDocket No. 7992-76.United States Tax CourtT.C. Memo 1978-232; 1978 Tax Ct. Memo LEXIS 283; 37 T.C.M. (CCH) 991; T.C.M. (RIA) 78232; June 22, 1978, Filed *283 Taxpayer, a welder whose residence was in North Caroli... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613095/ | APPEAL OF FIRST NATIONAL BANK OF ST. LOUIS.First Nat'l Bank v. CommissionerDocket No. 2927.United States Board of Tax Appeals3 B.T.A. 807; 1926 BTA LEXIS 2551; February 17, 1926, Decided Submitted October 5, 1925. *2551 Attorney's fees and sums paid for services in transferring assets in connection with the merger of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537057/ | Case: 19-20811 Document: 00515430539 Page: 1 Date Filed: 05/27/2020
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
United States Court of Appeals
... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537058/ | Case: 19-20793 Document: 00515430278 Page: 1 Date Filed: 05/27/2020
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
United States Court of Appeals
... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613174/ | Estate of Myrtle P. Dodge, Waldo C. Dodge, Executor, and Waldo C. Dodge, Surviving Husband v. Commissioner.Estate of Dodge v. CommissionerDocket No. 83271.United States Tax CourtT.C. Memo 1961-346; 1961 Tax Ct. Memo LEXIS 5; 20 T.C.M. (CCH) 1811; T.C.M. (RIA) 61346; December 27, 1961*5 Amount of deductible medical exp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3258963/ | The Honorable Jim Argue, Jr. State Representative 5905 Forest Place, #210 Little Rock, AR 72207-5245
Dear Representative Argue:
This is in response to your request for an opinion on whether A.C.A. § 7-4-109(a)(2) precludes a member of a county board of election commissioners from being a candidate for delegate to the D... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4613096/ | HAVANA ELECTRIC RAILWAY, LIGHT & POWER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Havana Electric R., L. & P. Co. v. CommissionerDocket Nos. 40304, 42570, 47339.United States Board of Tax Appeals29 B.T.A. 1151; 1934 BTA LEXIS 1418; February 21, 1934, Promulgated *1418 1. Taxes paid to the Mu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613097/ | Erwin Properties, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentErwin Properties, Inc. v. CommissionerDocket No. 4024-63United States Tax Court43 T.C. 888; 1965 U.S. Tax Ct. LEXIS 112; March 24, 1965, Filed March 24, 1965, Filed *112 Decision will be entered for the petitioner. Under the facts of th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613098/ | Marra Bros., Inc. v. Commissioner.Marra Bros. v. CommissionerDocket No. 2873.United States Tax Court1944 Tax Ct. Memo LEXIS 7; 3 T.C.M. (CCH) 1317; T.C.M. (RIA) 44404; December 18, 1944*7 (1) Petitioner's business for many years has consisted of stevedoring and renting piers for short periods to steamship companies. F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613099/ | ANGELINE SHIMEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DANIEL D. SHIMEL and BETTY A. SHIMEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentShimel v. CommissionerDocket Nos. 4682-86;12631-87United States Tax CourtT.C. Memo 1989-376; 1989 Tax Ct. Memo LEXIS 375; 57 T.C.M. (CCH) 1088; T.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613100/ | JIM'S WINDOW SERVICE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJim's Window Service, Inc. v. CommissionerDocket No. 624-73United States Tax CourtT.C. Memo 1974-115; 1974 Tax Ct. Memo LEXIS 201; 33 T.C.M. (CCH) 563; T.C.M. (RIA) 74115; May 8, 1974, Filed. Robert L. Jordan, for the petitioner. Do... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613101/ | Tandy Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentTandy Corp. v. CommissionerDocket No. 8012-87United States Tax Court92 T.C. 1165; 1989 U.S. Tax Ct. LEXIS 80; 92 T.C. No. 76; May 31, 1989. May 31, 1989, Filed *80 Decision will be entered under Rule 155. During its fiscal year ending June 3... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613102/ | ROBERT CHARLES BACON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentBacon v. CommissionerDocket No. 13878-87.United States Tax CourtT.C. Memo 1989-90; 1989 Tax Ct. Memo LEXIS 90; 56 T.C.M. (CCH) 1391; T.C.M. (RIA) 89090; March 6, 1989. Robert Charles Bacon, pro se. Sylvia Shaughnessy, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613104/ | Sam Silver v. Commissioner. Sam Silver and Mary Silver v. Commissioner.Silver v. CommissionerDocket Nos. 50943, 50944.United States Tax CourtT.C. Memo 1957-181; 1957 Tax Ct. Memo LEXIS 69; 16 T.C.M. (CCH) 810; T.C.M. (RIA) 57181; September 25, 1957*69 The principal petitioner was a professional gambler who, since abou... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613107/ | Matagorda Shell Company, Petitioner, v. Commissioner of Internal Revenue, RespondentMatagorda Shell Co. v. CommissionerDocket No. 54959United States Tax Court29 T.C. 1060; 1958 U.S. Tax Ct. LEXIS 243; February 28, 1958, Filed *243 Decision will be entered under Rule 50. 1. Petitioner "mined" oyster shells by suction d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613109/ | Robert G. Pitcher, Millard G. Trask, Mary Jane Westermark, M. K. Jones, Petitioners v. Commissioner of Internal Revenue, RespondentPitcher v. CommissionerDocket No. 21823-82TUnited States Tax Court84 T.C. 85; 1985 U.S. Tax Ct. LEXIS 132; 84 T.C. No. 6; January 23, 1985. January 23, 1985, Filed *132 Petitioners unsucc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613110/ | Alejandro Zaffaroni, Petitioner v. Commissioner of Internal Revenue, Respondent; Lyda Zaffaroni, Petitioner v. Commissioner of Internal Revenue, RespondentZaffaroni v. CommissionerDocket Nos. 9279-72, 9280-72United States Tax Court65 T.C. 982; 1976 U.S. Tax Ct. LEXIS 156; February 17, 1976, Filed *156 Decisions will be... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613111/ | Leo and Lillian Sack, Petitioners, v. Commissioner of Internal Revenue, RespondentSack v. CommissionerDocket No. 67657United States Tax Court33 T.C. 805; 1960 U.S. Tax Ct. LEXIS 215; February 4, 1960, Filed *215 Decision will be entered for the respondent. Petitioner, owner of 120 shares of stock in the Hudson Knittin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613114/ | CITY BUILDERS FINANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.City Builders Fin. Co. v. CommissionerDocket No. 34492.United States Board of Tax Appeals21 B.T.A. 800; 1930 BTA LEXIS 1789; December 18, 1930, Promulgated *1789 Petitioner, on account of conditions over which it had no control, was... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613115/ | William Francis Horsting v. Commissioner.Horsting v. CommissionerDocket No. 3094.United States Tax Court1946 Tax Ct. Memo LEXIS 182; 5 T.C.M. 421; T.C.M. (RIA) 46123; May 27, 19461946 Tax Ct. Memo LEXIS 182">*182 Issue (2). 1 Petitioner filed income tax returns for 1940 and 1941. He alone signed the returns. The respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613116/ | Estate of Mary Chesnut Budd, J. T. Budd, Jr., Executor v. Commissioner.Estate of Mary Chesnut Budd v. CommissionerDocket No. 112340.United States Tax Court1945 Tax Ct. Memo LEXIS 171; 4 T.C.M. 601; T.C.M. (RIA) 45192; June 7, 19451945 Tax Ct. Memo LEXIS 171">*171 1. In 1937 the decedent, at the age of 78 and within te... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613117/ | GENERAL ELECTRIC COMPANY AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGeneral Elec. Co. v. CommissionerDocket No. 14715-92United States Tax CourtT.C. Memo 1995-306; 1995 Tax Ct. Memo LEXIS 313; 70 T.C.M. 39; July 13, 1995, Filed 1995 Tax Ct. Memo LEXIS 313">*313 During its 1979 and 1980 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613118/ | Edward A. and Suzanne M. Jamieson, Petitioners v. Commissioner of Internal Revenue, RespondentJamieson v. CommissionerDocket No. 2182-67United States Tax Court51 T.C. 635; 1969 U.S. Tax Ct. LEXIS 206; January 23, 1969, Filed 1969 U.S. Tax Ct. LEXIS 206">*206 Decision will be entered for the respondent. Petitioner, a c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613120/ | HILMER, DUTTON & KEHLENBRINCK REALTY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hilmer, Dutton & Kehlenbrinck Realty Co. v. CommissionerDocket No. 30541.United States Board of Tax Appeals21 B.T.A. 91; 1930 BTA LEXIS 1923; October 27, 1930, Promulgated 1930 BTA LEXIS 1923">*1923 1. DEDUCTIONS - E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613122/ | Leo R. Cohn and Mayme K. Cohn, Petitioners, v. Commissioner of Internal Revenue, RespondentCohn v. CommissionerDocket No. 84869United States Tax Court38 T.C. 387; 1962 U.S. Tax Ct. LEXIS 122; June 22, 1962, Filed 1962 U.S. Tax Ct. LEXIS 122">*122 Decision will be entered under Rule 50. 1. Held, petitioners are entitle... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613123/ | Lilly Harris v. Commissioner. Herman L. and Lilly Harris (Husband and Wife) v. Commissioner.Harris v. CommissionerDocket Nos. 72534, 72535.United States Tax CourtT.C. Memo 1964-21; 1964 Tax Ct. Memo LEXIS 315; 23 T.C.M. 108; T.C.M. (RIA) 64021; 65-1 U.S. Tax Cas. (CCH) P9400; January 30, 1964Lilly Harris, pro se, 37-27... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613126/ | THOMAS B. JAVOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJavor v. CommissionerDocket No. 4386-90United States Tax CourtT.C. Memo 1991-201; 1991 Tax Ct. Memo LEXIS 225; 61 T.C.M. 2558; T.C.M. (RIA) 91201; May 13, 1991, Filed 1991 Tax Ct. Memo LEXIS 225">*225 Decision will entered under Rule 155. Thoma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613127/ | QUITO ELECTRIC LIGHT & POWER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Quito Electric Light & Power Co. v. CommissionerDocket No. 10255.United States Board of Tax Appeals10 B.T.A. 538; 1928 BTA LEXIS 4084; February 6, 1928, Promulgated 1928 BTA LEXIS 4084">*4084 1. The basis and rate of depreci... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613128/ | Byron H. Farwell and Martha Allan Farwell, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentFarwell v. CommissionerDocket Nos. 71041, 71042, 71043, 71044, 71045United States Tax Court35 T.C. 454; 1960 U.S. Tax Ct. LEXIS 5; 13 Oil & Gas Rep. 891; December 29, 1960, Filed 1960 U.S. Tax Ct. LEXIS 5">*... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613129/ | Paul H. Smart, Petitioner, v. Commissioner of Internal Revenue, RespondentSmart v. CommissionerDocket No. 911United States Tax Court4 T.C. 846; 1945 U.S. Tax Ct. LEXIS 219; February 27, 1945, Promulgated 1945 U.S. Tax Ct. LEXIS 219">*219 Decision will be entered for the respondent. Petitioner was a cotrustee of a trus... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613131/ | FRANK C. PAINE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Paine v. CommissionerDocket No. 81606.United States Board of Tax Appeals37 B.T.A. 427; 1938 BTA LEXIS 1040; February 25, 1938, Promulgated 1938 BTA LEXIS 1040">*1040 Petitioner, a naval architect, invested $100,000 in stock in a boat company i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613133/ | UNITED ICE & COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.United Ice & Coal Co. v. CommissionerDocket No. 21648.United States Board of Tax Appeals15 B.T.A. 1076; 1929 BTA LEXIS 2725; March 26, 1929, Promulgated 1929 BTA LEXIS 2725">*2725 The petitioner owned 81.466 per cent of the capital stoc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613134/ | L. Keever Stringham, Petitioner, v. Commissioner of Internal Revenue, RespondentStringham v. CommissionerDocket No. 17101United States Tax Court12 T.C. 580; 1949 U.S. Tax Ct. LEXIS 226; April 15, 1949, Promulgated 1949 U.S. Tax Ct. LEXIS 226">*226 Decision will be entered under Rule 50. Petitioner's five-year-old daug... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613136/ | ALBERT C. FRIEDMAN AND ESTATE OF ISOBEL S. FRIEDMAN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFriedman v. CommissionerDocket No. 6372-83.United States Tax CourtT.C. Memo 1987-6; 1987 Tax Ct. Memo LEXIS 6; 52 T.C.M. 1297; T.C.M. (RIA) 87006; January 6, 1987. 1987 Tax Ct. Memo LEXIS 6">*6 Re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613137/ | Estate of Ben Stone, Deceased, Ruth B. Stone, Administratrix, and Ruth B. Stone, Surviving Wife, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentStone v. CommissionerDocket Nos. 3395-66, 3399-66, 3400-66, 3401-66United States Tax Court50 T.C. 113; 1968 U.S. Tax Ct. LEXIS 144; 28 Oil & Gas Rep. 783;... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613138/ | APPEAL OF ARTER PAINT & GLASS CO.Arter Paint & Glass Co. v. CommissionerDocket No. 1574.United States Board of Tax Appeals2 B.T.A. 1256; 1925 BTA LEXIS 2100; November 9, 1925, Decided Submitted March 24, 1925. 1925 BTA LEXIS 2100">*2100 L. L. Hamby, Esq., for the taxpayer. A. J. Seaton, Esq., for the Commissioner. 2... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613139/ | Courtney L. Siewert, Petitioner v. Commissioner of Internal Revenue, RespondentSiewert v. CommissionerDocket No. 169-77United States Tax Court72 T.C. 326; 1979 U.S. Tax Ct. LEXIS 120; May 14, 1979, Filed 1979 U.S. Tax Ct. LEXIS 120">*120 Decision will be entered under Rule 155. Held: A property settlement agreement en... | 01-04-2023 | 11-20-2020 |
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