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https://www.courtlistener.com/api/rest/v3/opinions/4613140/ | ELWOOD E. KRZYSKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKrzyske v. CommissionerDocket No. 28530-81United States Tax CourtT.C. Memo 1982-713; 1982 Tax Ct. Memo LEXIS 33; 45 T.C.M. 301; T.C.M. (RIA) 82713; December 8, 1982. Elwood E. Krzyske, pro se. Kay L. Windram, for respondent. DAWSONMEMORANDU... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613153/ | MCCABE LATHE & MACHINERY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McCabe Lathe & Machinery Co. v. CommissionerDocket No. 3072.United States Board of Tax Appeals9 B.T.A. 1137; 1928 BTA LEXIS 4283; January 11, 1928, Promulgated *4283 1. Depreciation upon building determined. 2. In 1918 the pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613155/ | DAVID E. NICHOLS AND TERESA L. DEESE, FORMERLY TERESA L. NICHOLS, NOW TERESA D. FRITCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNichols v. CommissionerDocket No. 21922-88United States Tax CourtT.C. Memo 1990-546; 1990 Tax Ct. Memo LEXIS 600; 60 T.C.M. (CCH) 1039; T.C.M. (RIA) 90546; October 22, 1990,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613156/ | RALPH AND JEANNE K. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket Nos. 5694-84; 32283-87.United States Tax CourtT.C. Memo 1989-87; 1989 Tax Ct. Memo LEXIS 76; 56 T.C.M. (CCH) 1373; T.C.M. (RIA) 89087; February 28, 1989. *76 Petitioners executed consent Forms 872 extendi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537060/ | Case: 18-10768 Document: 00515430892 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/4613157/ | RICHARD AND MABEL KELBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKelby v. Comm'rNo. 13268-03LUnited States Tax Court130 T.C. 79; 2008 U.S. Tax Ct. LEXIS 6; 130 T.C. No. 6; April 28, 2008, FiledKelby v. Commissioner, T.C. Memo 2005-25">T.C. Memo 2005-25, 2005 Tax Ct. Memo LEXIS 26">2005 Tax Ct. Memo L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613158/ | JAMES J. FOTIS AND DEIRDRE A. FOTIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFotis v. CommissionerDocket No. 21824-87.United States Tax CourtT.C. Memo 1989-287; 1989 Tax Ct. Memo LEXIS 287; 57 T.C.M. (CCH) 695; T.C.M. (RIA) 89287; June 14, 1989; As corrected July 19, 1989 Wayne J. Schaefer, for the p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613160/ | HENRY B. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Miller v. CommissionerDocket No. 10291.United States Board of Tax Appeals10 B.T.A. 383; 1928 BTA LEXIS 4117; January 30, 1928, Promulgated *4117 An amount paid by the petitioner to his lessee as consideration for the cancellation of a lease h... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613161/ | JOSEPH P. LYNCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLynch v. CommissionerDocket No. 35811-87United States Tax CourtT.C. Memo 1990-575; 1990 Tax Ct. Memo LEXIS 646; 60 T.C.M. (CCH) 1196; T.C.M. (RIA) 90575; November 1, 1990, Filed *646 Decision will be entered for the respondent. Joseph P. Lynch,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613162/ | O. Falk's Department Store, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. Franklin Polk Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentO. Falk's Dep't Store, Inc. v. CommissionerDocket Nos. 29244, 29245United States Tax Court20 T.C. 56; 1953 U.S. Tax Ct. LEXIS 199; April 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613164/ | HARRY SYMONS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Symons v. CommissionerDocket Nos. 8952, 17166.United States Board of Tax Appeals11 B.T.A. 886; 1928 BTA LEXIS 3693; April 30, 1928, Promulgated *3693 1. Petitioner owned 92,500 shares of stock of the Copper Mountain Mining & Smelter Co., which ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613165/ | ISAAC MAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. S. N. KUTTNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MAX M. KUTTNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.May v. CommissionerDocket Nos. 36586-36588.United States Board of Tax Appeals20 B.T.A. 282; 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613166/ | Frederic W. Procter v. Commissioner.Procter v. CommissionerDocket No. 111015.United States Tax Court1943 Tax Ct. Memo LEXIS 318; 2 T.C.M. (CCH) 13; T.C.M. (RIA) 43221; May 5, 1943*318 LEECH Memorandum and Order [The Facts] LEECH, Judge: A motion to intervene in the above entitled proceeding was filed on February 3, 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613170/ | VINCENT CRAIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrain v. CommissionerDocket No. 22461-84.United States Tax CourtT.C. Memo 1986-138; 1986 Tax Ct. Memo LEXIS 470; 51 T.C.M. (CCH) 806; T.C.M. (RIA) 86138; April 8, 1986. Vincent Crain, pro se. Anne W. Durning, for the respondent. GOFFEMEMORANDUM ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613171/ | DANIEL M. AND JENNIFER L. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket Nos. 31336-84, 41790-85United States Tax CourtT.C. Memo 1993-203; 1993 Tax Ct. Memo LEXIS 204; 65 T.C.M. (CCH) 2606; May 12, 1993, Filed *204 Decisions will be entered under Rule 155. For petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613172/ | GORDON D. OXFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Oxford v. CommissionerDocket No. 4446-72.United States Tax CourtT.C. Memo 1973-278; 1973 Tax Ct. Memo LEXIS 9; 32 T.C.M. (CCH) 1321; T.C.M. (RIA) 73278; December 20, 1973, Filed Roderick M. MacLeod, Jr., for the petitioner. Jeffrey B. Talley,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613175/ | Maxell R. and Josephine M. Lenington v. Commissioner.Lenington v. CommissionerDocket No. 775-64.United States Tax CourtT.C. Memo 1966-264; 1966 Tax Ct. Memo LEXIS 20; 25 T.C.M. (CCH) 1350; T.C.M. (RIA) 66264; December 6, 1966Maxell R. Lenington and Josephine M. Lenington, pro*21 se, Harlowton, Mont. Walter John Howard... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613176/ | GREAT BEAR SPRING CO., AND KEEWIS REALTY CO., INC., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Great Bear Spring Co. v. CommissionerDocket No. 10489.United States Board of Tax Appeals12 B.T.A. 383; 1928 BTA LEXIS 3550; June 5, 1928, Promulgated *3550 1. An issue argued in the brief, but not raised i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613178/ | APPEAL OF LOUIS TITUS.Titus v. CommissionerDocket No. 2450.United States Board of Tax Appeals2 B.T.A. 754; 1925 BTA LEXIS 2307; September 30, 1925, Decided Submitted July 3, 1925. *2307 1. Taxpayer, an attorney, who kept his books and made his tax returns upon a cash receipts and disbursements basis, received in 191... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613179/ | ROLF HERBERT RENNER AND SALLY ANN RENNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRenner v. CommissionerDocket No. 3038-83.United States Tax CourtT.C. Memo 1984-303; 1984 Tax Ct. Memo LEXIS 369; 48 T.C.M. (CCH) 285; T.C.M. (RIA) 84303; June 14, 1984. Beverly Lewis, for the petitioners. Clement Shuge... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613180/ | Felix Oil Company, a corporation, v. Commissioner.Felix Oil Co. v. CommissionerDocket No. 107148.United States Tax Court1942 Tax Ct. Memo LEXIS 31; 1 T.C.M. (CCH) 249; T.C.M. (RIA) 42662; 12/18/1942*31 Paul S. Marrin, Esq., 1000 Balfour Bldg., San Francisco, Calif., for the petitioner. John H. Pigg, Esq., for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613181/ | Ronald K. Evans v. Commissioner.Ronald K. Evans v. CommissionerDocket No. 5510.United States Tax Court1946 Tax Ct. Memo LEXIS 276; 5 T.C.M. (CCH) 84; T.C.M. (RIA) 46043; January 31, 1946Edward S. Reid, Jr., Esq., and E. Reed Hunt, Esq., 2264 Penobscot Bldg., Detroit, Mich., for the petitioner. A. J. Friedman, Esq., for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613183/ | Wade H. Cooper v. Commissioner.Wade H. Cooper v. CommissionerDocket No. 24322.United States Tax Court1953 Tax Ct. Memo LEXIS 175; 12 T.C.M. (CCH) 820; T.C.M. (RIA) 53252; July 13, 1953*175 Petitioner purchased from certain stockholders of a liquidated bank, who had already been paid 100 per cent of their deposit claim... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613185/ | CLARENCE P. BYRNES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Byrnes v. CommissionerDocket No. 87919.United States Board of Tax Appeals39 B.T.A. 594; 1939 BTA LEXIS 1011; March 14, 1939, Promulgated *1011 In 1929 petitioner established a trust providing that the income should be payable to him during... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613186/ | John R. Carkhuff and Rosemary W. Carkhuff v. Commissioner.Carkhuff v. CommissionerDocket No. 1863-67.United States Tax CourtT.C. Memo 1969-66; 1969 Tax Ct. Memo LEXIS 230; 28 T.C.M. (CCH) 375; T.C.M. (RIA) 69066; April 8, 1969, Filed Oakley V. Andrews, 1956 Union Commerce Bldg., Cleveland, Ohio, for the petitioners. J.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613188/ | Liston E. Zander v. Commissioner. Mary Katharine Zander v. Commissioner.Zander v. CommissionerDocket Nos. 9794, 9795.United States Tax Court1947 Tax Ct. Memo LEXIS 39; 6 T.C.M. (CCH) 1205; T.C.M. (RIA) 47303; November 12, 1947Arthur W. Mueller, Esq., for the petitioners. Stanley B. Anderson, Esq., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613190/ | MANUEL AND GABRIELA AROUCA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentArouca v. CommissionerDocket No. 6928-92United States Tax CourtT.C. Memo 1993-260; 1993 Tax Ct. Memo LEXIS 262; 65 T.C.M. (CCH) 2951; June 14, 1993, Filed *262 An appropriate order of dismissal for lack of jurisdiction on the ground... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613191/ | John N. Gounaris v. Commissioner.Gounaris v. CommissionerDocket Nos. 89401, 93254, 3188-62.United States Tax CourtT.C. Memo 1963-145; 1963 Tax Ct. Memo LEXIS 199; 22 T.C.M. (CCH) 686; T.C.M. (RIA) 63145; May 27, 1963*199 Held: (1) Petitioner did not file false or fraudulent returns with intent to evade tax for the cal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613198/ | THE GAZETTE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gazette Co. v. CommissionerDocket No. 9031.United States Board of Tax Appeals6 B.T.A. 1016; 1927 BTA LEXIS 3353; April 25, 1927, Promulgated *3353 1. An amount of $15,000, representing salaries and traveling expenses of subscription solicito... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613199/ | Charles F. Coates, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentCoates v. CommissionerDocket Nos. 8601, 8602, 8616, 8617, 8631, 8632United States Tax Court7 T.C. 125; 1946 U.S. Tax Ct. LEXIS 152; June 13, 1946, Promulgated *152 Decision will be entered for the petitioners. Where accounting part... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613203/ | Estate of Ellis Branson Ridgway, Deceased, Craig Sawyer Ridgway and Ellis Branson Ridgway, Jr., Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Ridgway v. CommissionerDocket No. 70260United States Tax Court33 T.C. 1000; 1960 U.S. Tax Ct. LEXIS 194; March 4, 1960, Filed *194 Decision will... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613205/ | JAMES CALVIN SEGERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSegers v. CommissionerDocket No. 30426-85United States Tax CourtT.C. Memo 1990-28; 1990 Tax Ct. Memo LEXIS 28; 58 T.C.M. (CCH) 1230; T.C.M. (RIA) 90028; January 17, 1990; As corrected January 18, 1990 *28 Respondent determined that petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613209/ | Estate of Charles A. Peterson, Deceased, and Georgia R. Peterson, Petitioners, v. Commissioner of Internal Revenue, RespondentPeterson v. CommissionerDocket No. 5490-65United States Tax Court45 T.C. 497; 1966 U.S. Tax Ct. LEXIS 136; February 28, 1966, Filed *136 Rules of Practice -- Proper Party -- Verification of Pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613211/ | THOMAS J. GINELLA, Petitioner v COMMISSIONER OF INTERNAL REVENUE, RespondentGinella v. CommissionerDocket No. 24231-88United States Tax CourtT.C. Memo 1990-648; 1990 Tax Ct. Memo LEXIS 723; 60 T.C.M. (CCH) 1505; T.C.M. (RIA) 90648; December 27, 1990, Filed *723 An order terminating the stay and restoring this case to t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613151/ | The Rath Packing Company v. Commissioner.Rath Packing Co. v. CommissionerDocket No. 108171.United States Tax Court1943 Tax Ct. Memo LEXIS 154; 2 T.C.M. 622; T.C.M. (RIA) 43384; August 10, 19431943 Tax Ct. Memo LEXIS 154">*154 George E. Frazer, Esq., 3900 Board of Trade Bldg., Chicago, Ill., and B. F. Swisher, Esq., fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613152/ | G. Douglas Strachan and Helen Strachan, Petitioners v. Commissioner of Internal Revenue, RespondentStrachan v. CommissionerDocket No. 90372United States Tax Court48 T.C. 335; 1967 U.S. Tax Ct. LEXIS 91; June 16, 1967, Filed 1967 U.S. Tax Ct. LEXIS 91">*91 Decision will be entered for the respondent. Neither petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613141/ | SAM WEISBERGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Weisberger v. CommissionerDocket No. 56195.United States Board of Tax Appeals29 B.T.A. 83; 1933 BTA LEXIS 1003; October 6, 1933, Promulgated 1933 BTA LEXIS 1003">*1003 Respondent sustained in treating as liquidating dividends the excess over t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613143/ | ACME PRODUCTS COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Acme Prods. Co. v. CommissionerDocket No. 31868.United States Board of Tax Appeals24 B.T.A. 194; 1931 BTA LEXIS 1682; September 28, 1931, Promulgated 1931 BTA LEXIS 1682">*1682 Amount of loss from unsuccessful efforts to develop c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613147/ | ESTATE OF ROSE D'AMBROSIO, DECEASED, VITA D'AMBROSIO, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of D'Ambrosio v. CommissionerDocket No. 6724-94.United States Tax Court105 T.C. 252; 1995 U.S. Tax Ct. LEXIS 53; 105 T.C. No. 18; September 25, 1995, Filed 1995 U.S. Tax Ct. LEXIS 53">*53 D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613148/ | Morton S. Taubman and Ilene P. Taubman, Petitioners v. Commissioner of Internal Revenue, RespondentTaubman v. CommissionerDocket No. 5626-71United States Tax Court60 T.C. 814; 1973 U.S. Tax Ct. LEXIS 71; August 29, 1973, Filed 1973 U.S. Tax Ct. LEXIS 71">*71 Decision will be entered for the respondent. Petitioner, an ... | 01-04-2023 | 11-20-2020 |
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https://www.courtlistener.com/api/rest/v3/opinions/4613212/ | KENNEDY MINING AND MILLING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kennedy Mining Co. v. CommissionerDocket No. 99507.United States Board of Tax Appeals43 B.T.A. 617; 1941 BTA LEXIS 1474; February 14, 1941, Promulgated *1474 In computing percentage depletion as permitted by the Revenue Act... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613214/ | William H. Husted, Petitioner v. Commissioner of Internal Revenue, RespondentHusted v. CommissionerDocket No. 4244-64United States Tax Court47 T.C. 664; 1967 U.S. Tax Ct. LEXIS 126; March 29, 1967, Filed *126 Decision will be entered under Rule 50. The petitioner rendered substantial services in arranging for the Dors... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613216/ | BRYAN WILSON TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTaylor v. CommissionerDocket No. 13630-78.United States Tax CourtT.C. Memo 1982-382; 1982 Tax Ct. Memo LEXIS 367; 44 T.C.M. (CCH) 393; T.C.M. (RIA) 82382; July 7, 1982. James F. Gaulding, for the petitioner. Richard D. Ames, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3267131/ | Prior to November, 1946, appellant, Izzy Scrinopskie, and appellee, Johnny Meidert, were partners, operating three liquor stores in the city of North Little Rock, known as "Mint Liquor Store," "101 Liquor Store," and "Pike Liquor Store." This partnership was mutually dissolved and a dissolution agreement entered into N... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4613218/ | EVERETT A. BESCHONER and MARY A. BESCHONER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBeschoner v. CommissionerDocket No. 9664-75.United States Tax CourtT.C. Memo 1977-349; 1977 Tax Ct. Memo LEXIS 97; 36 T.C.M. (CCH) 1399; T.C.M. (RIA) 770349; September 29, 1977, Filed Everett A. Beschoner, pro se. Jo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613220/ | Allerton J. McEwan v. Commissioner.McEwan v. CommissionerDocket No. 47511.United States Tax CourtT.C. Memo 1956-27; 1956 Tax Ct. Memo LEXIS 268; 15 T.C.M. (CCH) 128; T.C.M. (RIA) 56027; January 31, 1956*268 Philip J. Smith, Esq., 350 Fifth Avenue, New York, N. Y., for the petitioner. James E. Markham, Jr., Esq., for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613222/ | SAUL FREEDMAN and HELEN FREEDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent MAC HEED CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFreedman v. CommissionerDocket Nos. 587-74, 589-74.United States Tax CourtT.C. Memo 1976-332; 1976 Tax Ct. Memo LEXIS 71; 35 T.C.M. (CCH) 1531; T.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613224/ | Max Greenhouse and Mary Greenhouse v. Commissioner.Greenhouse v. CommissionerDocket No. 40052.United States Tax CourtT.C. Memo 1954-144; 1954 Tax Ct. Memo LEXIS 102; 13 T.C.M. (CCH) 849; T.C.M. (RIA) 54250; August 30, 1954, Filed *102 Held, upon the facts, that business of manufacture of foam rubber was carried on by ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613227/ | Estate of Peter Finder, Deceased, Nathan Finder, Coexecutor, and Frieda Finder, Petitioners, v. Commissioner of Internal Revenue, Respondent. Nathan Finder and Lillian Finder, Petitioners, v. Commissioner of Internal Revenue, RespondentEstate of Finder v. CommissionerDocket Nos. 74592, 74593United States Tax Court37 T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613228/ | Mary K. Robarts, Petitioner v. Commissioner of Internal Revenue, RespondentRobarts v. CommissionerDocket No. 27290-91United States Tax Court103 T.C. 72; 1994 U.S. Tax Ct. LEXIS 47; 103 T.C. No. 5; July 27, 1994, Filed *47 An order and decision will be entered granting respondent's motion and denying petitioner's motion... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613230/ | JOE T. TERRELL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentTerrell v. CommissionerDocket No. 14315-85.United States Tax CourtT.C. Memo 1986-507; 1986 Tax Ct. Memo LEXIS 101; 52 T.C.M. (CCH) 772; T.C.M. (RIA) 86507; October 7, 1986. Claude R. Wilson, Jr., for the petitioner. James B. Ausenbaugh, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613235/ | APPEAL OF ETHEL M. CODRINGTON.Codrington v. CommissionerDocket No. 4685.United States Board of Tax Appeals6 B.T.A. 415; 1927 BTA LEXIS 3515; March 5, 1927, Promulgated *3515 A nonresident alien receiving dividends upon shares of stock of the Canadian Pacific Railway Co. through her agent located in the United States, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613236/ | F. G. BISHOFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bishoff v. CommissionerDocket No. 3993.United States Board of Tax Appeals6 B.T.A. 570; 1927 BTA LEXIS 3476; March 22, 1927, Promulgated *3476 1. The imposition of a fraud or negligence penalty is not justified. 2. Where the evidence fails to... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613237/ | FARMERS & MERCHANTS BANK OF CATLETTSBURG, KY., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farmers & Merchants Bank v. CommissionerDocket No. 38791.United States Board of Tax Appeals20 B.T.A. 622; 1930 BTA LEXIS 2076; August 27, 1930, Promulgated *2076 Money received by petitioner in settlement of liti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613238/ | ESTATE OF NANCY E. ROSENBLATT, DECEASED, JOSEPH ROSENBLATT, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Rosenblatt v. CommissionerDocket No. 2067-76.United States Tax CourtT.C. Memo 1978-225; 1978 Tax Ct. Memo LEXIS 289; 37 T.C.M. (CCH) 957; T.C.M. (RIA) 78225; June 19, 1978, Filed Ralp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613239/ | Estate of Charles L. Grigg, Deceased, Hamblett C. Grigg, Executor v. Commissioner.Estate of Grigg v. CommissionerDocket No. 112473.United States Tax Court1944 Tax Ct. Memo LEXIS 358; 3 T.C.M. (CCH) 166; T.C.M. (RIA) 44045; February 25, 1944*358 Edward Lake, Esq., for the petitioner. G. W. Reardon, Esq., for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613240/ | ALAN W. CHAMPLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentChamplin v. CommissionerDocket No. 8516-81.United States Tax CourtT.C. Memo 1983-40; 1983 Tax Ct. Memo LEXIS 744; 45 T.C.M. (CCH) 567; T.C.M. (RIA) 83040; January 24, 1983. Alan W. Champlin, pro se. Randy G. Durfee, for the respondent. DAWSO... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613241/ | WILLIAM T. WHITAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhitaker v. CommissionerDocket No. 39151-85.United States Tax CourtT.C. Memo 1988-418; 1988 Tax Ct. Memo LEXIS 446; 56 T.C.M. (CCH) 47; T.C.M. (RIA) 88418; September 6, 1988. John Kennedy Lynch, for the petitioner. Steven A. Walk, for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613242/ | AMERICAN UTILIZATION COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Utilization Co. v. CommissionerDocket No. 90527.United States Board of Tax Appeals38 B.T.A. 322; 1938 BTA LEXIS 883; August 11, 1938, Promulgated *883 1. Petitioner, a corporation engaged in the business of buying, reno... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613243/ | Eugene D'Erbstein v. Commissioner. Marie D'Erbstein v. Commissioner.Eugene D'Erbstein v. CommissionerDocket Nos. 7703, 7704.United States Tax Court1947 Tax Ct. Memo LEXIS 295; 6 T.C.M. (CCH) 171; T.C.M. (RIA) 47044; February 21, 1947Herbert Schachian, Esq., for the petitioners. Fred R. Tansill, Esq., for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613245/ | GEORGE A. TILLERY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTillery v. CommissionerDocket No. 18972-90United States Tax CourtT.C. Memo 1993-185; 1993 Tax Ct. Memo LEXIS 180; 65 T.C.M. (CCH) 2506; April 26, 1993, Filed *180 George A. Tillery, pro se. For respondent: June Y. Bass. RUWERUWEMEMORANDUM OP... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613246/ | APCO Valve Company (formerly Milwaukee Valve Company) v. Commissioner.APCO Valve Co. v. CommissionerDocket No. 86948.United States Tax CourtT.C. Memo 1962-304; 1962 Tax Ct. Memo LEXIS 1; 21 T.C.M. (CCH) 1622; T.C.M. (RIA) 62304; December 31, 1962Walter J. Rockler, Esq., 120 S. LaSalle St., Chicago, Ill., and Raymond E.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613247/ | RICHARD R. GRANT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrant v. CommissionerDocket No. 19697-90United States Tax CourtT.C. Memo 1992-37; 1992 Tax Ct. Memo LEXIS 42; 63 T.C.M. (CCH) 1844; T.C.M. (RIA) 92037; January 16, 1992, Filed *42 An order of dismissal and decision for respondent will be entere... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613248/ | JOSEPH P. FREIJE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFreije v. Comm'rNo. 17294-07LUnited States Tax Court131 T.C. 1; 2008 U.S. Tax Ct. LEXIS 19; 131 T.C. No. 1; July 7, 2008, FiledFreije v. Commissioner, 125 T.C. 14">125 T.C. 14, 2005 U.S. Tax Ct. LEXIS 23">2005 U.S. Tax Ct. LEXIS 23 (2005)*19 Th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613251/ | Leo Kahn Furniture Co., Petitioner, v. Commissioner of Internal Revenue, RespondentLeo Kahn Furniture Co. v. CommissionerDocket No. 13540United States Tax Court15 T.C. 918; 1950 U.S. Tax Ct. LEXIS 15; December 21, 1950, Promulgated *15 Decision will be entered of deficiencies in excess profits taxes for the years 1940,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613252/ | Ex-Marine Guards, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentEx-Marine Guards, Inc. v. CommissionerDocket No. 37111United States Tax Court25 T.C. 524; 1955 U.S. Tax Ct. LEXIS 17; December 16, 1955, Filed *17 Decision will be entered for the respondent. Petitioner was incorporated on September 20,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613253/ | ROBERT JACKSON MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 12058-84United States Tax CourtT.C. Memo 1991-126; 1991 Tax Ct. Memo LEXIS 144; 61 T.C.M. (CCH) 2203; T.C.M. (RIA) 91126; March 20, 1991, Filed *144 Decisions will be entered under Rule 155. Petitioner own... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613255/ | The American Pad & Textile Company, Petitioner, v. Commissioner of Internal Revenue, RespondentAmerican Pad & Textile Co. v. CommissionerDocket No. 20295United States Tax Court16 T.C. 1304; 1951 U.S. Tax Ct. LEXIS 166; June 11, 1951, Promulgated *166 Decision will be entered under Rule 50. 1. Petitioner's income from ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613256/ | MARVIN L. WARNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWarner v. CommissionerDocket No. 5638-90United States Tax CourtT.C. Memo 1993-235; 1993 Tax Ct. Memo LEXIS 233; 65 T.C.M. (CCH) 2802; May 25, 1993, Filed *233 Decision will be entered under Rule 155. For petitioner: Scott Alan Orth, Marvin C.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613260/ | CONVERSE COOPERAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Converse Cooperage Co. v. CommissionerDocket No. 12518.United States Board of Tax Appeals17 B.T.A. 1285; 1929 BTA LEXIS 2147; November 7, 1929, Promulgated *2147 Deficiency determined for the calendar year 1918 held to be barred by the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613261/ | AMERICAN SHOW & ENTERTAINMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Show & Entertainment Co. v. CommissionerDocket No. 7679.United States Board of Tax Appeals5 B.T.A. 954; 1926 BTA LEXIS 2722; December 30, 1926, Promulgated *2722 DEDUCTIONS FOR ALTERATIONS AND REPAIRS. - Evidence re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613263/ | ARTHUR L. WINN, JR. and SADIE N. WINN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWinn v. CommissionerDocket No. 4059-70.United States Tax CourtT.C. Memo 1975-213; 1975 Tax Ct. Memo LEXIS 160; 34 T.C.M. (CCH) 916; T.C.M. (RIA) 75213; June 30, 1975, Filed Arthur K. Mason, for the petitioners. Shepherd S.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613265/ | LEONARD G. BAXTER AND CONNIE J. BAXTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaxter v. CommissionerDocket No. 15927-82.United States Tax CourtT.C. Memo 1983-639; 1983 Tax Ct. Memo LEXIS 147; 47 T.C.M. (CCH) 106; T.C.M. (RIA) 83639; October 17, 1983. Leonard G. and Connie J. Baxter, pro se. Peter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613266/ | H. Norman Brown and Susannah G. Brown v. Commissioner.Brown v. CommissionerDocket No. 7383-70.United States Tax CourtT.C. Memo 1972-114; 1972 Tax Ct. Memo LEXIS 138; 31 T.C.M. (CCH) 457; T.C.M. (RIA) 72114; May 22, 1972, Filed *138 Participants in the educational leave programs of the West Virginia Department of Welfa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613268/ | George A. Manos and Louise G. Manos, Husband and Wife v. Commissioner. Manos Amusements, Inc. v. Commissioner.Manos v. CommissionerDocket Nos. 15638, 15639.United States Tax Court1949 Tax Ct. Memo LEXIS 24; 8 T.C.M. (CCH) 1025; T.C.M. (RIA) 49278; November 30, 1949*24 The respondent determined deficiencies for the tax... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613269/ | BILLY W. SIPES AND WALTRAUD E. SIPES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSipes v. CommissionerDocket No. 513-75United States Tax CourtT.C. Memo 1977-146; 1977 Tax Ct. Memo LEXIS 293; 36 T.C.M. (CCH) 617; T.C.M. (RIA) 770146; May 16, 1977, Filed *293 Bobby G. Beazley, for the petitioners. Mauric... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4330681/ | HELEN SOPHIE SCHROEDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchroeder v. CommissionerDocket No. 3920-95United States Tax CourtT.C. Memo 1996-336; 1996 Tax Ct. Memo LEXIS 348; 72 T.C.M. (CCH) 185; July 24, 1996, Filed *348 Decision will be entered under Rule 155. Helen Sophie Schroeder, pro se. E... | 01-04-2023 | 11-13-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4613270/ | LEE ENTERPRISES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLee Enterprises, Inc.Docket No. 8744-90United States Tax CourtT.C. Memo 1992-629; 1992 Tax Ct. Memo LEXIS 655; 64 T.C.M. 1159; October 26, 1992, Filed 1992 Tax Ct. Memo LEXIS 655">*655 An order granting respondent's motion and dismissing ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613272/ | JOHN S. BRANSFORD and HELEN D. BRANSFORD, et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Bransford v. CommissionerDocket Nos. 1520-74, 1573-74, 1574-74, 1575-74, 6536-75.United States Tax CourtT.C. Memo 1977-314; 1977 Tax Ct. Memo LEXIS 122; 36 T.C.M. 1262; T.C.M. (RIA) 770314; September 19, 1977... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613273/ | Estate of D. I. Cooper, The First National Bank of Portland (Oregon), Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentCooper v. CommissionerDocket No. 2063United States Tax Court7 T.C. 1236; 1946 U.S. Tax Ct. LEXIS 26; November 29, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 26">*26 Decision will be ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613274/ | Brown & Williamson Tobacco Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentBrown & Williamson Tobacco Corp. v. CommissionerDocket No. 15020United States Tax Court16 T.C. 432; 1951 U.S. Tax Ct. LEXIS 269; February 26, 1951, Promulgated 1951 U.S. Tax Ct. LEXIS 269">*269 Decision will be entered un... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613275/ | VERMILLION COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Vermillion Coal Co. v. CommissionerDocket No. 6608.United States Board of Tax Appeals12 B.T.A. 1161; 1928 BTA LEXIS 3397; July 5, 1928, Promulgated 1928 BTA LEXIS 3397">*3397 The petitioner is not a personal service corporation. Charles ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613277/ | APPEAL OF EDWARD J. McDONNELL.McDonnell v. CommissionerDocket No. 6194.United States Board of Tax Appeals4 B.T.A. 49; 1926 BTA LEXIS 2386; April 22, 1926, Decided Submitted January 26, 1926. 1926 BTA LEXIS 2386">*2386 Jacob Kromberg, C.P.A., for the taxpayer. D. D. Shepard, Esq., for the Commissioner. 4 B.T.A. 49">*... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613278/ | MRS. J. F. ALEXANDER, EXECUTRIX OF THE ESTATE OF J. F. ALEXANDER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. W. TROUT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Alexander v. CommissionerDocket Nos. 39019, 39020.United States Board of Tax Appeals27 B.T.A. 1210; 1933 BTA ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613280/ | CURTIS R. AND ESTELLE WILHELM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilhelm v. CommissionerDocket No. 8193-89United States Tax CourtT.C. Memo 1991-513; 1991 Tax Ct. Memo LEXIS 562; 62 T.C.M. 992; T.C.M. (RIA) 91513; October 9, 1991, Filed 1991 Tax Ct. Memo LEXIS 562">*562 Decision will be entered... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613283/ | Agnes McCue, Addressed as the Transferee of the Estate of John J. Nolan, Deceased v. Commissioner. Agnes McCue, Addressed as the Custodian (Statutory Executrix) of the Estate of John J. Nolan, Deceased v. Commissioner. Agnes McCue v. Commissioner.Agnes McCue, Addressed as the Transferee of the Estate of John J. Nolan v... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613284/ | ESTATE OF PHILIP MCRAE, LOUISE C. MCRAE, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McRae v. CommissionerDocket No. 32303.United States Board of Tax Appeals30 B.T.A. 1087; 1934 BTA LEXIS 1217; June 29, 1934, Promulgated 1934 BTA LEXIS 1217">*1217 1. The full value of the community property... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613288/ | ESTATE OF EUGENE A. ELDRED, DECEASED, LOUISE LEE ELDRED, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Eldred v. CommissionerDocket No. 10547-87.United States Tax CourtT.C. Memo 1989-293; 1989 Tax Ct. Memo LEXIS 293; 57 T.C.M. 721; T.C.M. (RIA) 89293; June 15, 1989. Clarence E. Fleming... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613289/ | H ENTERPRISES INTERNATIONAL, INC., AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentH Enters. Int'l v. CommissionerDocket No. 11478-93United States Tax Court105 T.C. 71; 1995 U.S. Tax Ct. LEXIS 41; 105 T.C. No. 6; July 31, 1995, Filed 1995 U.S. Tax Ct. LEXIS 41">*41 An order will be issued ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613294/ | C. BENSON BRANCH and ANITA BRANCH, ET AL., 1 Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Branch v. CommissionerDocket Nos. 10707-84, 10939-84, 10940-84.United States Tax CourtT.C. Memo 1987-321; 1987 Tax Ct. Memo LEXIS 321; 53 T.C.M. 1261; T.C.M. (RIA) 87321; June 25, 1987. Wallace M. Wright and James... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613297/ | ROSE C. PICKERING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. R. A. CROTHERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LORING PICKERING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pickering v. CommissionerDocket Nos. 5840, 5841, 5908.United States Board of Tax Ap... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613298/ | Robert A. Emmett v. Commissioner.Emmett v. CommissionerDocket No. 26765.United States Tax Court1952 Tax Ct. Memo LEXIS 343; 11 T.C.M. 57; T.C.M. (RIA) 52014; January 25, 1952Waldo K. Greiner, Esq., 1603 Ford Bldg., Detroit, Mich., and Fred J. Schumann, Esq., for the petitioner. Norment Custis, Esq., for the respondent.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613301/ | Estate of Hollis R. Temple, Deceased, Barbara Barnhill, Executrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Temple v. CommissionerDocket Nos. 727-72, 728-72United States Tax Court65 T.C. 776; 1976 U.S. Tax Ct. LEXIS 173; January 22, 1976, Filed 1976 U.S. Tax Ct. LEXIS 173">*173 Held, the tran... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613302/ | Roy H. Berg and Freda Berg v. Commissioner.Berg v. CommissionerDocket No. 41222.United States Tax CourtT.C. Memo 1954-2; 1954 Tax Ct. Memo LEXIS 244; 13 T.C.M. 351; T.C.M. (RIA) 54108; April 8, 1954, Filed 1954 Tax Ct. Memo LEXIS 244">*244 W. R. Mockridge, Esq., Observer Building, DeWitt, Ia., for the petitioners. Geo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613306/ | Hyman B. Stone and Golde Stone, Petitioners, v. Commissioner of Internal Revenue, RespondentStone v. CommissionerDocket No. 36679United States Tax Court22 T.C. 893; 1954 U.S. Tax Ct. LEXIS 145; July 14, 1954, Filed July 14, 1954, Filed 1954 U.S. Tax Ct. LEXIS 145">*145 Decision will be entered under Rule 50. Petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613308/ | Myrtle J. Wood, Petitioner, v. Commissioner of Internal Revenue, RespondentWood v. CommissionerDocket No. 56067United States Tax Court31 T.C. 528; 1958 U.S. Tax Ct. LEXIS 18; 9 Oil & Gas Rep. 1236; December 15, 1958, Filed 1958 U.S. Tax Ct. LEXIS 18">*18 Decision will be entered under Rule 50. 1. A community fee inter... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613310/ | Harry Hartley and Carey Hartley, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentHartley v. CommissionerDocket No. 47967United States Tax Court23 T.C. 353; 1954 U.S. Tax Ct. LEXIS 37; November 24, 1954, Filed 1954 U.S. Tax Ct. LEXIS 37">*37 Decision will be entered under Rule 50. Petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613315/ | EMMA FINCHAM, EXECUTRIX, ESTATE OF EDWARD FINCHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fincham v. CommissionerDocket No. 30071.United States Board of Tax Appeals16 B.T.A. 1418; 1929 BTA LEXIS 2377; July 25, 1929, Promulgated 1929 BTA LEXIS 2377">*2377 1. Value of certain parcels of real estate... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613316/ | APPEAL OF THOMAS S. FULLER.Fuller v. CommissionerDocket No. 5241.United States Board of Tax Appeals4 B.T.A. 992; 1926 BTA LEXIS 2114; September 24, 1926, Decided 1926 BTA LEXIS 2114">*2114 The Commissioner's method of averaging the cost in the case of the sale of stock upon which a stock dividend has been declared and... | 01-04-2023 | 11-20-2020 |
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