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https://www.courtlistener.com/api/rest/v3/opinions/4613320/ | Harold N. Hays v. Commissioner.Hays v. CommissionerDocket No. 3255-68.United States Tax CourtT.C. Memo 1971-300; 1971 Tax Ct. Memo LEXIS 30; 30 T.C.M. 1275; T.C.M. (RIA) 71300; November 29, 1971, Filed. Al S. Woolbert and Donald R. Phillippe, 23 E. 9th, Anderson, Ind., for the petitioner. Charles S. Stroad, for the re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613321/ | David E. and Sandra L. Gantner, Petitioners v. Commissioner of Internal Revenue, RespondentGantner v. CommissionerDocket No. 2222-86United States Tax Court92 T.C. 192; 1989 U.S. Tax Ct. LEXIS 16; 92 T.C. No. 11; January 30, 1989January 30, 1989, Filed 1989 U.S. Tax Ct. LEXIS 16">*16 In an earlier proceeding in this Co... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613322/ | ESTATE OF EDITH LEE MARANTZ, DECEASED, HAROLD L. MARANTZ AND KENNETH A. MARANTZ, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Marantz v. CommissionerDocket No. 11038-76.United States Tax CourtT.C. Memo 1979-463; 1979 Tax Ct. Memo LEXIS 55; 39 T.C.M. 516; T.C.M. (RIA) 79463; November 26... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613324/ | W. Tip Davis Company, Petitioner, v. Robert P. Patterson, Under Secretary of War, RespondentW. Tip Davis Co. v. PattersonDocket No. 52-RUnited States Tax Court12 T.C. 335; 1949 U.S. Tax Ct. LEXIS 255; March 10, 1949, Promulgated 1949 U.S. Tax Ct. LEXIS 255">*255 1. Renegotiation -- Sales to Post Exchanges, Etc. -- Sa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613327/ | George E. Deatherage v. Commissioner.Deatherage v. CommissionerDocket No. 4348-62.United States Tax CourtT.C. Memo 1964-233; 1964 Tax Ct. Memo LEXIS 106; 23 T.C.M. 1410; T.C.M. (RIA) 64233; September 8, 19641964 Tax Ct. Memo LEXIS 106">*106 Held, petitioner, together with his wife, Marie A. Deatherage, as sole members... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613353/ | SOL KOFFLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent LILLIAN KOFFLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKoffler v. CommissionerDocket Nos. 4875-75, 4876-75.United States Tax CourtT.C. Memo 1978-159; 1978 Tax Ct. Memo LEXIS 354; 37 T.C.M. (CCH) 697; T.C.M. (RIA) 780159; April 2... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613355/ | SHERMAN L. THOMAS AND HANNAH THOMAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThomas v. CommissionerDocket No. 26348-81.United States Tax CourtT.C. Memo 1983-26; 1983 Tax Ct. Memo LEXIS 755; 45 T.C.M. (CCH) 525; T.C.M. (RIA) 83026; January 17, 1983. Sherman L. Thomas, pro se. Sara W. Dalton, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537066/ | Judiciary | Opinions
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https://www.courtlistener.com/api/rest/v3/opinions/4537067/ | 05/27/2020
IN THE COURT OF APPEALS OF TENNESSEE
AT NASHVILLE
Assigned on Briefs April 7, 2020
MARTHA GILMORE, EXECUTRIX OF THE ESTATE OF NANNIE SUSAN
CARPENTER V. NOL, LLC
A/K/A PREMIER RADIOLOGY
Appeal f... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613357/ | Estate of Bozo Banac, also known as Bozo N. Banac, Deceased, Milica Banac, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Banac v. CommissionerDocket No. 24053United States Tax Court17 T.C. 748; 1951 U.S. Tax Ct. LEXIS 46; November 6, 1951, Promulgated *46 Decision will be entered under... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613358/ | CARL F. JR. AND JACQUELYN C. WORDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWorden v. CommissionerDocket No. 11200-79.United States Tax CourtT.C. Memo 1981-366; 1981 Tax Ct. Memo LEXIS 376; 42 T.C.M. (CCH) 399; T.C.M. (RIA) 81366; July 15, 1981. Carl F. Worden, Jr., pro se. Henry E. O'Neill, for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537068/ | 05/27/2020
IN THE COURT OF APPEALS OF TENNESSEE
AT NASHVILLE
Assigned on Briefs April 8, 2020
KELLY LOVE MCGUFFEY V. BELMONT WEEKDAY
SCHOOL ET AL.
Appeal from the Circuit Court for Davidson County
... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4472976/ | OPINION. Oppee, Judge: Petitioners seek the advantage of computing the excess profits tax of their transferor, Crystal Products, Inc., under the provisions of section 711 (a) (3) (B),1 rather than under section 711 (a) (3) (A),1 the section used by respondent in computing the deficiency. They rest the claim to use the ... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613360/ | RICHARD W. PAYNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPayne v. CommissionerDocket No. 6110-75.United States Tax CourtT.C. Memo 1979-442; 1979 Tax Ct. Memo LEXIS 82; 39 T.C.M. (CCH) 435; T.C.M. (RIA) 79442; November 6, 1979, Filed Richard W. Payne, pro se. Norman A. Lofgren, for the*83 respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613361/ | COMMERCIAL TRUST CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Commercial Trust Co. v. CommissionerDocket No. 31927.United States Board of Tax Appeals21 B.T.A. 732; 1930 BTA LEXIS 1804; December 16, 1930, Promulgated *1804 Under a declaration of trust dated November 1, 1920, certain property in Texa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613362/ | APPEAL OF DAVID G. JOYCE.Joyce v. CommissionerDocket No. 476.United States Board of Tax Appeals3 B.T.A. 393; 1926 BTA LEXIS 2683; January 19, 1926, Decided Submitted October 22, 1925. *2683 The expense incurred by a husband in resisting a claim by his wife attacking the validity of a postnuptial agreement, which purp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613364/ | Leroy Hodge and Elizabeth Hodge v. Commissioner.Hodge v. CommissionerDocket No. 3004-68.United States Tax CourtT.C. Memo 1970-280; 1970 Tax Ct. Memo LEXIS 80; 29 T.C.M. (CCH) 1313; T.C.M. (RIA) 70280; October 1, 1970. Filed *80 Leroy Hodge, pro se, Bank Bldg., Hamilton, N. Y. Stephen M. Miller, for the respondent. WI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613365/ | MARVIN EDWARD HASE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHase v. CommissionerDocket No. 9072-76.United States Tax CourtT.C. Memo 1977-189; 1977 Tax Ct. Memo LEXIS 249; 36 T.C.M. (CCH) 778; T.C.M. (RIA) 770189; June 21, 1977, Filed Marvin Edward Hase, pro se. Gerald Leland, for the respondent. DAW... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613366/ | Noella L. (Patnaude) Adiconis v. Commissioner.Adiconis v. CommissionerDocket No. 37300.United States Tax Court1953 Tax Ct. Memo LEXIS 120; 12 T.C.M. (CCH) 1043; T.C.M. (RIA) 53305; September 9, 1953*120 Held, the petitioner has not shown that she furnished over one half of the support of two of her minor children for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613370/ | CESA CARTAGE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ARRIANO CESA AND ASSUNTA CESA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCesa Cartage, Inc. v. CommissionerDocket Nos. 16003-85; 16004-85United States Tax CourtT.C. Memo 1989-76; 1989 Tax Ct. Memo LEXIS 80; 56 T.C.M. (CCH) ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613371/ | LOUISE A. GARDNER, CO-EXECUTOR OF THE ESTATE OF ADELAIDE E. WHITE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gardner v. CommissionerDocket No. 41319.United States Board of Tax Appeals22 B.T.A. 1076; 1931 BTA LEXIS 2019; April 6, 1931, Promulgated *2019 1. Amounts deductible from the gross estate as ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613374/ | FRANCIS P. MANNING AND AUDRIE C. MANNING, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent MANNING v. COMMISSIONERDocket Nos. 4917-90, 4920-90, 6116-90, 6117-90United States Tax CourtT.C. Memo 1993-127; 1993 Tax Ct. Memo LEXIS 122; 65 T.C.M. (CCH) 2221; March 30, 1993, Filed *122 For petitioners: ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613375/ | CARMEN PISTILLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPistillo v. CommissionerDocket No. 2643-87United States Tax CourtT.C. Memo 1989-329; 1989 Tax Ct. Memo LEXIS 329; 57 T.C.M. (CCH) 874; 50 Fair Empl. Prac. Cas. (BNA) 489; T.C.M. (RIA) 89329; 51 Empl. Prac. Dec. (CCH) P39,402; July 11, 1989; As c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613377/ | Harry R. Thompson, Petitioner v. Commissioner of Internal Revenue, RespondentThompson v. CommissionerDocket No. 24387-84United States Tax Court84 T.C. 645; 1985 U.S. Tax Ct. LEXIS 97; 84 T.C. No. 42; April 8, 1985. April 8, 1985, Filed *97 P filed petition in Bankruptcy Court under Bankruptcy Code ch. 7, 11 U.S.C. I... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613379/ | SHELDON SCHWARTZ AND AMY SCHWARTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchwartz v. CommissionerDocket No. 15902-89United States Tax CourtT.C. Memo 1992-302; 1992 Tax Ct. Memo LEXIS 325; 63 T.C.M. (CCH) 3062; May 21, 1992, Filed *325 An appropriate order will be issued. Mark S. Bauman, for petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613381/ | CHARLES G. VOGLER and ELIZABETH VOGLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVogler v. CommissionerDocket No. 2802-73.United States Tax CourtT.C. Memo 1975-357; 1975 Tax Ct. Memo LEXIS 17; 34 T.C.M. (CCH) 1550; T.C.M. (RIA) 750357; December 18, 1975, Filed Owen J. Galligan, for the petitioner. Pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613383/ | LILLIAS PIPER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Piper v. CommissionerDocket No. 52731.United States Board of Tax Appeals32 B.T.A. 142; 1935 BTA LEXIS 990; February 26, 1935, Promulgated *990 1. Petitioner having sold property within the taxable year, receiving cash, a certified or cashier's... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613386/ | American Spring & Wire Specialty Co. v. Commissioner.American Spring & Wire Specialty Co. v. CommissionerDocket No. 72374.United States Tax CourtT.C. Memo 1961-26; 1961 Tax Ct. Memo LEXIS 322; 20 T.C.M. (CCH) 116; T.C.M. (RIA) 61026; January 31, 1961*322 Petitioner, in purchasing realty to expand its facilities, paid ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613388/ | JEROME ALEXANDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Alexander v. CommissionerDocket No. 8138.United States Board of Tax Appeals12 B.T.A. 1399; 1928 BTA LEXIS 3339; July 19, 1928, Promulgated *3339 Petitioner, an employee of a corporation, relinquished his claim against the corporation for und... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613351/ | NATIONAL OIL COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNational Oil Co. v. CommissionerDocket No. 28073-81.United States Tax CourtT.C. Memo 1986-596; 1986 Tax Ct. Memo LEXIS 8; 52 T.C.M. 1223; T.C.M. (RIA) 86596; December 23, 1986. 1986 Tax Ct. Memo LEXIS 8">*8 Held: Petitioner did not receive... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613352/ | Murl P. Clark v. Commissioner.Clark v. CommissionerDocket No. 52985.United States Tax CourtT.C. Memo 1959-97; 1959 Tax Ct. Memo LEXIS 150; 18 T.C.M. 436; T.C.M. (RIA) 59097; May 18, 1959William J. Duiker, Esq., Southern Building, Washington, D.C., for the petitioner. Stephen P. Cadden, Esq., for the respondent. TIETJE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613330/ | Pacific First Federal Savings & Loan Association, Petitioner v. Commissioner of Internal Revenue, RespondentPacific First Federal Sav. & Loan Asso. v. CommissionerDocket No. 6114-80United States Tax Court79 T.C. 512; 1982 U.S. Tax Ct. LEXIS 36; 79 T.C. No. 33; September 23, 1982, Filed 1982 U.S. Tax Ct. LEXIS 36">*36 D... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613331/ | Jay Newman v. Commissioner.Newman v. CommissionerDocket No. 12593.United States Tax Court1948 Tax Ct. Memo LEXIS 168; 7 T.C.M. 360; T.C.M. (RIA) 48099; June 10, 19481948 Tax Ct. Memo LEXIS 168">*168 For several years prior to the taxable years petitioner and his brother, sister and mother owned and operated a business... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613333/ | COMMERCIAL ELECTRICAL SUPPLY CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Commercial Electrical Supply Co. v. CommissionerDocket Nos. 8827, 15973.United States Board of Tax Appeals8 B.T.A. 986; 1927 BTA LEXIS 2748; October 25, 1927, Promulgated 1927 BTA LEXIS 2748">*2748 1. Additional compensation ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613334/ | CURTIS R. RICHMOND AND BARBARA Y. RICHMOND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRichmond v. CommissionerDocket No. 2681-74United States Tax CourtT.C. Memo 1980-465; 1980 Tax Ct. Memo LEXIS 122; 41 T.C.M. 206; T.C.M. (RIA) 80465; October 20, 1980, Filed J. Wiley Jones, for the petitioners. Richar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613335/ | Gary Black and Nancy B. Black, Petitioners, v. Commissioner of Internal Revenue, RespondentBlack v. CommissionerDocket No. 78894United States Tax Court38 T.C. 673; 1962 U.S. Tax Ct. LEXIS 93; August 22, 1962, Filed 1962 U.S. Tax Ct. LEXIS 93">*93 Decision will be entered for the respondent. Loss deduction claimed on t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613337/ | KIM S. KLIEGER AND SANDRA J. KLIEGER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Klieger v. CommissionerDocket Nos. 14096-90, 14477-90, 15000-90, 15341-90, 15343-90, 24138-90, 10334-91, 10388-91United States Tax CourtT.C. Memo 1992-734; 1992 Tax Ct. Memo LEXIS 782; 64 T.C.M. 1624; December 30... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613338/ | PACKAGE MACHINERY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Package Mach. Co. v. CommissionerDocket No. 54334.United States Board of Tax Appeals28 B.T.A. 980; 1933 BTA LEXIS 1065; August 8, 1933, Promulgated 1933 BTA LEXIS 1065">*1065 In addition to the regular salaries paid in cash to its o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613339/ | Irene D. Addison v. Commissioner.Addison v. CommissionerDocket No. 13764.United States Tax Court1948 Tax Ct. Memo LEXIS 101; 7 T.C.M. 644; T.C.M. (RIA) 48177; August 31, 1948Marion Hirschburg, Esq., for the petitioner. William B. Springer, Esq., for the respondent. HARLAN Memorandum Findings of Fact and Opinion HARLAN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613340/ | WILBER NATIONAL BANK OF ONEONTA, N.Y., EXECUTOR AND TRUSTEE, ESTATE OF GEORGE I. WILBER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilber Nat'l Bank v. CommissionerDocket No. 21666.United States Board of Tax Appeals17 B.T.A. 654; 1929 BTA LEXIS 2260; September 28, 1929, Promulgated 1929 BTA LEXIS 2260... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613342/ | Estate of Walter Lenoir Patton, Deceased, Ernest Patton, Executor v. Commissioner.Estate of Walter Lenoir Patton v. CommissionerDocket No. 20273.United States Tax Court1951 Tax Ct. Memo LEXIS 48; 10 T.C.M. 1066; T.C.M. (RIA) 51328; October 31, 1951Carl F. Bauersfeld, Esq., Robert Ash, Esq., and J. M. Wells, Esq., 501 M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613343/ | Del Mar Turf Club, Petitioner, v. Commissioner of Internal Revenue, RespondentDel Mar Turf Club v. CommissionerDocket No. 11471United States Tax Court16 T.C. 749; 1951 U.S. Tax Ct. LEXIS 230; April 12, 1951, Promulgated 1951 U.S. Tax Ct. LEXIS 230">*230 Decision will be entered under Rule 50. Petitioner corporation is... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613344/ | APPEAL OF J. VAN LINDLEY ORCHARD CO. AND J. VAN LINDLEY NURSERY CO.J. Van Lindley Orchard Co. v. CommissionerDocket No. 3109.United States Board of Tax Appeals2 B.T.A. 1084; 1925 BTA LEXIS 2179; October 28, 1925, Decided Submitted July 27, 1925. 1925 BTA LEXIS 2179">*2179 1. The taxpayer corporations were affiliated... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613345/ | RUSSO FRUIT COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Russo Fruit Co. v. CommissionerDocket No. 46282.United States Board of Tax Appeals23 B.T.A. 1381; 1931 BTA LEXIS 1716; August 31, 1931, Promulgated 1931 BTA LEXIS 1716">*1716 Upon incorporation in December, 1925, the petitioner issu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613348/ | P. W. McMANN AND SUSAN G. McMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcMann v. CommissionerDocket No. 7307-74.United States Tax CourtT.C. Memo 1983-328; 1983 Tax Ct. Memo LEXIS 453; 46 T.C.M. 397; T.C.M. (RIA) 83328; June 8, 1983. 1983 Tax Ct. Memo LEXIS 453">*453 P. W. McMann and Susan G. McM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613349/ | RUSSELL C. MAUCH AND BESSIE MAUCH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mauch v. CommissionerDocket No. 72269.United States Board of Tax Appeals35 B.T.A. 617; 1937 BTA LEXIS 855; March 10, 1937, Promulgated 1937 BTA LEXIS 855">*855 1. The allegations of fraud contained in the Commissioner's an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613390/ | Bildwell, Inc. v. Commissioner.Bildwell, Inc. v. CommissionerDocket No. 36016.United States Tax Court1952 Tax Ct. Memo LEXIS 61; 11 T.C.M. (CCH) 1018; T.C.M. (RIA) 52302; October 23, 1952*61 Income: Ordinary or capital gain: Sec. 117 (j), I.R.C. - During 1945 petitioner completed construction of twenty-five residentia... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613391/ | Walter A. Howkins, Petitioner v. Commissioner of Internal Revenue, RespondentHowkins v. CommissionerDocket No. 3563-65United States Tax Court49 T.C. 689; 1968 U.S. Tax Ct. LEXIS 157; March 27, 1968, Filed *157 Decision will be entered for the respondent. On Aug. 30, 1949, petitioner entered into an agreement obligatin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1725929/ | 275 N.W.2d 790 (1978)
In re Application of Bryan M. HANSEN to Write the Minnesota Bar Examination.
No. 48674.
Supreme Court of Minnesota.
November 9, 1978.
Rehearing Denied December 27, 1978.
*791 Bryan M. Hansen, pro se, amicus: Western State University College of Law, John W. Black, Asst. Dean, Fullerton, Cal., for a... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4537071/ | Judiciary | Opinions
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https://www.courtlistener.com/api/rest/v3/opinions/4613392/ | Estate of B. H. Kroger, Deceased, Chester F. Kroger, Irving W. Pettengill, Rudolph Homan and The Provident Savings Bank and Trust Company, Executors v. Commissioner.Estate of Kroger v. CommissionerDocket No. 201.United States Tax Court1943 Tax Ct. Memo LEXIS 151; 2 T.C.M. (CCH) 644; T.C.M. (RIA) 43392; August 17, 1943*... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613393/ | California Health Facilities Authority, Petitioner v. Commissioner of Internal Revenue, RespondentCalifornia Health Facilities Authority v. CommissionerDocket No. 6577-85BUnited States Tax Court90 T.C. 832; 1988 U.S. Tax Ct. LEXIS 56; 90 T.C. No. 56; May 2, 1988; As amended May 11, 1988 May 2, 1988, Filed *56 Decision ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613395/ | HAROLD L. DeWAILLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ROSEMARY DeWAILLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDe Wailly v. CommissionerDocket Nos. 900-74, 1215-74.United States Tax CourtT.C. Memo 1976-71; 1976 Tax Ct. Memo LEXIS 332; 35 T.C.M. (CCH) 321; T.C.M. (RIA) 760071... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613396/ | NORFOLK SOUTHERN RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Norfolk S. R.R. v. CommissionerDocket No. 22243.United States Board of Tax Appeals22 B.T.A. 302; 1931 BTA LEXIS 2146; February 20, 1931, Promulgated *2146 1. The saving effected by a corporation through the purchase and ret... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613397/ | Fairfield Plaza, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentFairfield Plaza, Inc. v. CommissionerDocket No. 88304United States Tax Court39 T.C. 706; 1963 U.S. Tax Ct. LEXIS 205; January 23, 1963, Filed *205 Decision will be entered under Rule 50. Petitioner purchased a 10-acre tract. It intended ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613400/ | RALPH HOWELL PERKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPerkins v. CommissionerDocket No. 4059-83.United States Tax CourtT.C. Memo 1985-123; 1985 Tax Ct. Memo LEXIS 507; 49 T.C.M. (CCH) 983; T.C.M. (RIA) 85123; March 21, 1985. Ralph Howell Perkins, pro se. Steven Roth, for the respondent. BUCK... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613402/ | Estate of Mary A. Stowers, Deceased, National Bank of Commerce of San Antonio, Executor v. Commissioner.Estate of Mary A. Stowers v. CommissionerDocket No. 11143.United States Tax Court1947 Tax Ct. Memo LEXIS 19; 6 T.C.M. (CCH) 1330; T.C.M. (RIA) 47326; December 17, 1947R. N. Gresham, Esq., 1603 Alamo National Bldg., S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613403/ | Horace E. Podems and Belle Podems, Petitioners, v. Commissioner of Internal Revenue, RespondentPodems v. CommissionerDocket No. 46306United States Tax Court24 T.C. 21; 1955 U.S. Tax Ct. LEXIS 210; April 18, 1955, Filed *210 Decision will be entered under Rule 50. 1. Income Deductions -- Expense -- Necessary -- Reimbur... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613404/ | APPEAL OF NEW YORK, BROOKLYN & MANHATTAN BEACH RAILWAY CO.New York, B. & M. B. R. Co. v. CommissionerDocket No. 4945.United States Board of Tax Appeals3 B.T.A. 606; 1926 BTA LEXIS 2613; February 8, 1926, Decided Submitted October 26, 1925. *2613 Percy S. Crewe, Esq., for the Commissioner. Before MARQUETTE, MORRIS, GR... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613407/ | Estate of Margaret Eyre Girvin, Deceased, The Bank of California, N.A., Executor v. Commissioner.Estate of Girvin v. CommissionerDocket No. 2396.United States Tax Court1944 Tax Ct. Memo LEXIS 15; 3 T.C.M. (CCH) 1290; T.C.M. (RIA) 44393; December 7, 1944*15 Edward Hale Julien, Esq., for the petitioner. Eugene Harpole, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613408/ | Estate of Harold W. Grant, Deceased, Jennie H. Grant, Administratrix, with the Will Annexed, Petitioner, v. Commissioner of Internal Revenue, RespondentGrant v. CommissionerDocket No. 111078United States Tax Court1 T.C. 731; 1943 U.S. Tax Ct. LEXIS 215; March 9, 1943, Promulgated *215 Decision will be entered for the r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613409/ | ESTATE OF RULA BRINTON FLAKE, DECEASED, SAMUEL D. FLAKE, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Flake v. CommissionerDocket No. 9971-92United States Tax CourtT.C. Memo 1994-573; 1994 Tax Ct. Memo LEXIS 583; 68 T.C.M. (CCH) 1232; November 22, 1994, Filed *583 Decisi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613411/ | Bluett J. Gaines and Evelyln S. Gaines v. Commissioner.Gaines v. CommissionerDocket No. 4513-62.United States Tax CourtT.C. Memo 1964-175; 1964 Tax Ct. Memo LEXIS 162; 23 T.C.M. (CCH) 1020; T.C.M. (RIA) 64175; June 23, 1964Evelyln S. Gaines, pro se, 23 Country Club Place West, Corpus Christi, Tex. Thomas S. Loop, for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613412/ | Samuel S. Davis and Jeanette A. Davis, 1 Petitioners v. Commissioner of Internal Revenue, RespondentDavis v. CommissionerDocket Nos. 2383-69, 2384-69United States Tax Court55 T.C. 416; 1970 U.S. Tax Ct. LEXIS 16; December 9, 1970, Filed *16 Decisions will be entered for the respondent. 1. The petitioner established an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613413/ | RICHARDS & HIRSCHFELD, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Richards & Hirschfeld, Inc. v. CommissionerDocket No. 21715.United States Board of Tax Appeals24 B.T.A. 1289; 1931 BTA LEXIS 1519; December 24, 1931, Promulgated *1519 1. The Commissioner's determination that the petitioner and t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613414/ | Eugene F. Emmons and Mary J. Emmons, Petitioners, v. Commissioner of Internal Revenue, RespondentEmmons v. CommissionerDocket No. 76849United States Tax Court36 T.C. 728; 1961 U.S. Tax Ct. LEXIS 105; July 28, 1961, Filed *105 Decision will be entered for the respondent. Petitioner Eugene F. Emmons entered into a separ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613416/ | Sol Lessinger and Edith Lessinger, Petitioners v. Commissioner of Internal Revenue, RespondentLessinger v. CommissionerDocket No. 24103-81United States Tax Court85 T.C. 824; 1985 U.S. Tax Ct. LEXIS 16; 85 T.C. No. 48; November 20, 1985, Filed *16 Decision will be entered under Rule 155. Petitioner husband transferred ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613417/ | CORNELIA V. CECIL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cecil v. CommissionerDocket No. 79052.United States Board of Tax Appeals37 B.T.A. 904; 1938 BTA LEXIS 968; May 19, 1938, Promulgated *968 1. During 1930 certain real estate taxes were assessed against petitioner's Biltmore, North Carolina,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613419/ | Connecticut Marine Boiler Works, Petitioner, v. Secretary (Chairman) Maritime Commission, RespondentConnecticut Marine Boiler Works v. Secretary Maritime Com.Docket No. 447-RUnited States Tax Court16 T.C. 339; 1951 U.S. Tax Ct. LEXIS 281; February 15, 1951, Promulgated *281 1. Held, that renegotiation of petitioner's ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613422/ | Henry P. White and Nancy A. White, Petitioners, v. Commissioner of Internal Revenue, RespondentWhite v. CommissionerDocket No. 44257United States Tax Court23 T.C. 90; 1954 U.S. Tax Ct. LEXIS 67; October 19, 1954, Filed *67 Decision will be entered for the respondent. A ballistics laboratory, owned by petitioner, and o... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613423/ | C. E. NEISLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Neisler v. CommissionerDocket No. 11796.United States Board of Tax Appeals18 B.T.A. 184; 1929 BTA LEXIS 2103; November 12, 1929, Promulgated *2103 Upon the evidence, held, that the respondent's determination of the rates of depreciation of mach... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613424/ | Dahlem Foundation, Inc., Petitioner v. Commissioner of Internal RevenueDahlem Foundation, Inc. v. CommissionerDocket No. 4535-68United States Tax Court54 T.C. 1566; 1970 U.S. Tax Ct. LEXIS 88; July 30, 1970, Filed *88 Decision will be entered under Rule 50. Petitioner was engaged during the years at issue in the busin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613425/ | DON PAUL SETLIFF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSetliff v. CommissionerDocket No. 37635-85.United States Tax CourtT.C. Memo 1987-330; 1987 Tax Ct. Memo LEXIS 330; 53 T.C.M. (CCH) 1295; T.C.M. (RIA) 87330; July 1, 1987. Don Paul Setliff, pro se. David A. Hampel, for the respondent. PETERSON... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613428/ | APPEAL OF DURFEE MINERAL CO.Durfee Mineral Co. v. CommissionerDocket No. 1133.United States Board of Tax Appeals7 B.T.A. 231; 1927 BTA LEXIS 3220; June 9, 1927, Promulgated *3220 The terms of a trust agreement, together with a conveyance of property to the trustees named therein, held to have created such an associati... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613429/ | MARC EIDLITZ & SON, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Marc Eidlitz & Son, Inc. v. CommissionerDocket Nos. 22251, 24711, 28952, 37180.United States Board of Tax Appeals18 B.T.A. 187; 1929 BTA LEXIS 2104; November 12, 1929, Promulgated *2104 1. Where several issues are raised by the plea... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613430/ | APPEAL OF DUNKER & PERKINS CO.Dunker & Perkins Co. v. CommissionerDocket No. 5607.United States Board of Tax Appeals3 B.T.A. 1156; 1926 BTA LEXIS 2457; April 3, 1926, Decided Submitted February 11, 1926. *2457 Under section 204 of the Revenue Act of 1918, where the income for 1918 was sufficient to offset a net loss ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613432/ | DANIEL E. HENDRICKS AND BARBARA E. HENDRICKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHendricks v. CommissionerDocket No. 3042-92United States Tax CourtT.C. Memo 1993-396; 1993 Tax Ct. Memo LEXIS 409; 66 T.C.M. (CCH) 561; August 30, 1993, Filed *409 Decision will be entered for respondent. For peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613433/ | ERNEST H. STRETTON AND EDITH STRETTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStretton v. CommissionerDocket No. 878-72.United States Tax CourtT.C. Memo 1975-83; 1975 Tax Ct. Memo LEXIS 284; 34 T.C.M. (CCH) 417; T.C.M. (RIA) 750083; March 31, 1975William P. Chirsty, Jr., for the petitioners. John E.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613437/ | Laura Lewis, Petitioner, v. Commissioner of Internal Revenue, RespondentLewis v. CommissionerDocket No. 54390United States Tax Court33 T.C. 215; 1959 U.S. Tax Ct. LEXIS 45; November 6, 1959, Filed *45 Decision will be entered for the petitioner. Petitioner's husband died in 1952, an employee of the City of New York, p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613438/ | JOHN D. REEVE AND JERRY S. REEVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentReeve v. CommissionerDocket No. 547-85United States Tax CourtT.C. Memo 1992-511; 1992 Tax Ct. Memo LEXIS 529; 64 T.C.M. (CCH) 655; September 3, 1992, Filed *529 Held: The period of limitations upon assessment applicable to a pa... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613439/ | Estate of Worth S. Lee, Deceased, Helen S. Lee, Executrix Petitioner, v. Commissioner of Internal Revenue, RespondentLee v. CommissionerDocket No. 11846United States Tax Court11 T.C. 141; 1948 U.S. Tax Ct. LEXIS 113; August 5, 1948, Promulgated *113 Decision will be entered under Rule 50. At the death of decedent his ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613440/ | Sangston Hettler and Erminnie M. Hettler, Petitioners, v. Commissioner of Internal Revenue, Respondent. Edgar Crilly, Petitioner, v. Commissioner of Internal Revenue, RespondentHettler v. CommissionerDocket Nos. 23646, 23647United States Tax Court16 T.C. 528; 1951 U.S. Tax Ct. LEXIS 263; February 28, 1951, Promulgated... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613442/ | Gorman Lumber Sales Company, Petitioner, v. Commissioner of Internal Revenue, RespondentGorman Lumber Sales Co. v. CommissionerDocket No. 13116United States Tax Court12 T.C. 1184; 1949 U.S. Tax Ct. LEXIS 139; June 30, 1949, Promulgated *139 Decision will be entered under Rule 50. 1. Deduction -- Bad Debt. -- Held, tha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613443/ | VIRGIL MAX DAVIS and MARGARET P. DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Davis v. CommissionerDocket No. 11949-78.United States Tax CourtT.C. Memo 1979-478; 1979 Tax Ct. Memo LEXIS 42; 39 T.C.M. (CCH) 609; T.C.M. (RIA) 79478; December 3, 1979, Filed Virgil Max Davis, pro se. Marguerite Gramz... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613447/ | Adolph B. Spreckels, Petitioner, et al., * v. Commissioner of Internal Revenue, RespondentSpreckels v. CommissionerDocket Nos. 5628, 5629, 5677, 5678United States Tax Court13 T.C. 1079; 1949 U.S. Tax Ct. LEXIS 4; December 27, 1949, Promulgated *4 Decision in each proceeding will be entered under Rule 50. 1. Dividends.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613448/ | BLACK HARDWARE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Black Hardware Co. v. CommissionerDocket No. 16790.United States Board of Tax Appeals16 B.T.A. 551; 1929 BTA LEXIS 2562; May 14, 1929, Promulgated *2562 Amounts expended by the petitioner in raising the floor of its building and rearrangin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613449/ | THE REUBEN H. DONNELLEY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Reuben H. Donnelley Corp. v. CommissionerDocket No. 22698.United States Board of Tax Appeals26 B.T.A. 107; 1932 BTA LEXIS 1365; May 18, 1932, Promulgated *1365 1. CAPITAL EXPENDITURES. The costs of building up and establ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613451/ | BADGER LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Badger Lumber Co. v. CommissionerDocket No. 31109.United States Board of Tax Appeals29 B.T.A. 363; 1933 BTA LEXIS 949; November 21, 1933, Promulgated *949 1. Certain adjustments of investment capital made by the respondent allowed in p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613452/ | JANET H. BUNJE and DAVID J. BUNJE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBunje v. CommissionerDocket No. 674-75.United States Tax CourtT.C. Memo 1975-291; 1975 Tax Ct. Memo LEXIS 79; 34 T.C.M. (CCH) 1261; T.C.M. (RIA) 750291; September 22, 1975, Filed *79 Janet H. Bunje and David J. Bunje, pro se.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4473031/ | OPINION Swift, Judge: This matter is before the Court in these consolidated cases on petitioners’ motions for leave to file motions to vacate decisions with attached motions to vacate under Rule 162. Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure, and all section re... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4473032/ | OPINION NlMS, Judge: This matter is before the Court on the following three motions: (1) Petitioners’ motion for leave to file amendment to petition pursuant to Rule 41(a); (2) respondent’s motion for leave to file amendment to answer pursuant to Rule 41(a); and (3) petitioners’ motion for summary judgment filed pursua... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613457/ | LIBERTY BAKING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Liberty Baking Co. v. CommissionerDocket No. 6781.United States Board of Tax Appeals6 B.T.A. 1270; 1927 BTA LEXIS 3296; May 10, 1927, Promulgated *3296 1. The usefulness of wrapping paper was changed by reason of a change in the size of p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613458/ | NEIL A. DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDavis v. CommissionerDocket No. 31632-83.United States Tax CourtT.C. Memo 1985-356; 1985 Tax Ct. Memo LEXIS 266; 50 T.C.M. (CCH) 453; T.C.M. (RIA) 85356; July 22, 1985. *266 Held: (1) Deficiencies in income tax for 1980 and 1981 sustained. (2) Ad... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613460/ | Max A. Burde and Berthe C. Burde, Petitioners, v. Commissioner of Internal Revenue, Respondent; Bernard Weiss and Peggy S. Weiss, Petitioners, v. Commissioner of Internal Revenue, RespondentBurde v. CommissionerDocket Nos. 1364-62, 1365-62United States Tax Court43 T.C. 252; 1964 U.S. Tax Ct. LEXIS 12; November 30, 1964... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613461/ | Frank Guerrini Vending Machines, Inc. v. Commissioner.Frank Guerrini Vending Machines, Inc. v. CommissionerDocket Nos. 264-68, 265-68.United States Tax CourtT.C. Memo 1969-272; 1969 Tax Ct. Memo LEXIS 23; 28 T.C.M. (CCH) 1369; T.C.M. (RIA) 69272; December 15, 1969, Filed *23 James M. Carter, 1315 Walnut St., Philadelph... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613463/ | GALE W. GREENLEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreenlee v. CommissionerDocket No. 327-83.United States Tax CourtT.C. Memo 1985-218; 1985 Tax Ct. Memo LEXIS 413; 49 T.C.M. (CCH) 1419; T.C.M. (RIA) 85218; May 8, 1985. Gale W. Greenlee, Pro se. James Gehres,W. B. Riley,George G. Young, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613464/ | Pittsburgh and Weirton Bus Company v. Commissioner.Pittsburgh & Weirton Bus Co. v. CommissionerDocket No. 35357.United States Tax CourtT.C. Memo 1955-299; 1955 Tax Ct. Memo LEXIS 38; 14 T.C.M. (CCH) 1153; T.C.M. (RIA) 55299; November 4, 1955Robert P. Smith, Esq., 509 Bowen Building, Washington, D.C., for the petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613466/ | R. G. Wheeler v. Commissioner. R. G. Wheeler and Vennie V. Wheeler v. Commissioner.Wheeler v. CommissionerDocket Nos. 76625, 76626.United States Tax CourtT.C. Memo 1963-84; 1963 Tax Ct. Memo LEXIS 260; 22 T.C.M. (CCH) 371; T.C.M. (RIA) 63084; March 22, 1963*260 Held: (a) That respondent properly made use of the net wo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613467/ | HERIBERTO A. FERRARI AND NOEMI O. FERRARI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFerrari v. CommissionerDocket No. 36048-87United States Tax CourtT.C. Memo 1989-521; 1989 Tax Ct. Memo LEXIS 521; 58 T.C.M. (CCH) 221; T.C.M. (RIA) 89521; September 25, 1989; As corrected September 26, 1989 *521 Held: ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613468/ | WOODROW W. COMPTON AND JEANETTE COMPTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCompton v. CommissionerDocket Nos. 11673-79, 9970-80.United States Tax CourtT.C. Memo 1983-642; 1983 Tax Ct. Memo LEXIS 150; 47 T.C.M. (CCH) 124; T.C.M. (RIA) 83642; October 17, 1983. Joe C. Luker, Jr. and Charles J. Li... | 01-04-2023 | 11-20-2020 |
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