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https://www.courtlistener.com/api/rest/v3/opinions/4613469/ | Alton E. Chamberlin and LaVona M. Chamberlin, Petitioners v. Commissioner of Internal Revenue, RespondentChamberlin v. CommissionerDocket No. 17144-79United States Tax Court78 T.C. 1136; 1982 U.S. Tax Ct. LEXIS 74; 78 T.C. No. 79; June 23, 1982, Filed *74 Decision will be entered under Rule 155. Petitioner Alton, an A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613471/ | Estate of H. W. Donnell, Deceased, Willie Hayden Donnell, Executrix, and Mrs. Willie Hayden Donnell, Petitioners v. Commissioner of Internal Revenue, RespondentDonnell v. CommissionerDocket Nos. 2752-65, 2753-65, 2754-65United States Tax Court48 T.C. 552; 1967 U.S. Tax Ct. LEXIS 71; 26 Oil & Gas Rep. 887; July 13, 1967... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613472/ | ALBERT LEMISHOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLemishow v. CommissionerTax Ct. Dkt. No. 18744-96United States Tax Court110 T.C. 110; 1998 U.S. Tax Ct. LEXIS 10; 110 T.C. No. 11; 21 Employee Benefits Cas. (BNA) 2742; February 18, 1998, Filed *10 Decision will be entered under Rule 155. P re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613473/ | Evan C. Jolitz and Virginia A. Jolitz, Petitioners v. Commissioner of Internal Revenue, RespondentJolitz v. CommissionerDocket No. 8971-78United States Tax Court73 T.C. 732; 1980 U.S. Tax Ct. LEXIS 199; January 23, 1980, Filed *199 Decision will be entered for the respondent. Held: Amount of college scholarships must ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613474/ | ALFRED M. AVEDISIAN AND ALICE B. AVEDISIAN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentAvedisian v. CommissionerDocket Nos. 2050-85, 3630-85.United States Tax CourtT.C. Memo 1987-176; 1987 Tax Ct. Memo LEXIS 175; 53 T.C.M. (CCH) 503; T.C.M. (RIA) 87176; March 31, 1987. *175 Ps purchased certain ranch... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613476/ | Louis S. Rotolo and Dorothy R. Rotolo, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentRotolo v. CommissionerDocket Nos. 8048-85, 8116-85, 8117-85, 8328-85, 8329-85, 8330-85, 8337-85United States Tax Court88 T.C. 1500; 1987 U.S. Tax Ct. LEXIS 160; 88 T.C. No. 85; June 22, 1987. June 22, 1987, File... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613477/ | WILLIE E. and MABLE B. GRATE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrate v. CommissionerDocket No. 2807-75.United States Tax CourtT.C. Memo 1978-34; 1978 Tax Ct. Memo LEXIS 484; 37 T.C.M. (CCH) 194; T.C.M. (RIA) 780034; January 25, 1978, Filed *484 Robert B. Clarkson, for the petitioners. Maurice... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613479/ | DONALD JAMES KALGAARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DONALD J. KALGAARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKalgaard v. CommissionerDocket Nos. 22812-82, 24212-83.United States Tax CourtT.C. Memo 1984-283; 1984 Tax Ct. Memo LEXIS 391; 48 T.C.M. (CCH) 206; T.C.M. (RIA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613481/ | William A. Clementson and Elizabeth R. Clementson v. Commissioner.Clementson v. CommissionerDocket No. 4819-66.United States Tax CourtT.C. Memo 1968-118; 1968 Tax Ct. Memo LEXIS 183; 27 T.C.M. (CCH) 559; T.C.M. (RIA) 68118; June 17, 1968, Filed William A. Clementson, pro se, 129 Valley Rd., Ardmore, Pa. Giles J. McCart... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613483/ | CLAUDE J. LISLE and VI LISLE, ET AL 1, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lisle v. CommissionerDocket Nos. 1760-73, 1849-73, 1851-73, 1852-73United States Tax CourtT.C. Memo 1976-140; 1976 Tax Ct. Memo LEXIS 263; 35 T.C.M. (CCH) 627; T.C.M. (RIA) 760140; May 4, 1976, Filed *263 Corporate petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613484/ | Appeal of ELECTRICAL SUPPLY CO.Electrical Supply Co. v. CommissionerDocket No. 710.United States Board of Tax Appeals1 B.T.A. 658; 1925 BTA LEXIS 2828; February 28, 1925, decided Submitted February 5, 1925. *2828 Profits of a corporate taxpayer distributed to so-called stockholders' surplus accounts, and subject to w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613486/ | Harland Bartholomew v. Commissioner. Russell H. Riley v. Commissioner. Eldridge Lovelace v. Commissioner. Harry W. Alexander and Gladys B. Alexander v. Commissioner.Bartholomew v. CommissionerDocket Nos. 16918, 16919, 16920, 16929.United States Tax Court1950 Tax Ct. Memo LEXIS 219; 9 T.C.M. (CCH) 302; T.C.M. (RIA) 5009... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613487/ | BHA Enterprises, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentBHA Enterprises, Inc. v. CommissionerDocket No. 8371-78United States Tax Court74 T.C. 593; 1980 U.S. Tax Ct. LEXIS 111; June 24, 1980, Filed *111 Decision will be entered for the petitioner. Petitioners operated radio stations KAVR and KA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613488/ | ESTATE OF WILLIAM G. THOMPSON, MARY H. THOMPSON, EXECUTRIX U/W WILLIAM G. THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thompson v. CommissionerDocket No. 96358.United States Board of Tax Appeals41 B.T.A. 901; 1940 BTA LEXIS 1124; April 23, 1940, Promulgated *1124 ESTATE TAX - GROSS ESTATE - IN... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613489/ | KAY A. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 2597-75United States Tax CourtT.C. Memo 1975-264; 1975 Tax Ct. Memo LEXIS 110; 34 T.C.M. (CCH) 1138; T.C.M. (RIA) 750264; August 12, 1975, Filed Kay A. Miller, pro se. William E. Saul, for the respondent. DAWSONM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613491/ | WILLIAM E. RILEY AND JUNE RILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRiley v. CommissionerDocket No. 3152-77.United States Tax CourtT.C. Memo 1981-705; 1981 Tax Ct. Memo LEXIS 38; 43 T.C.M. (CCH) 80; T.C.M. (RIA) 81705; December 14, 1981. Joe K. Gordon, for the petitioners. Norman A. Lofgren, f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613492/ | Joseph J. Bodell v. Commissioner.Bodell v. CommissionerDocket No. 2870.United States Tax Court1945 Tax Ct. Memo LEXIS 284; 4 T.C.M. (CCH) 258; T.C.M. (RIA) 45076; February 27, 1945Ira Lloyd Letts, Esq., Andrew P. Quinn, Esq., and Richard F. Canning, Esq., Custom House St., Providence, R. I., for the petitioner. R. H. T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613493/ | Nehi Beverage Company, Petitioner, v. Commissioner of Internal Revenue, RespondentNehi Beverage Co. v. CommissionerDocket No. 20515United States Tax Court16 T.C. 1114; 1951 U.S. Tax Ct. LEXIS 189; May 17, 1951, Promulgated *189 Decision will be entered under Rule 50. During the taxable year 1946 petitioner transferred... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613495/ | JOHN G. and CONSTANCE L. D'AMATO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentD'Amato v. CommissionerDocket No. 245-75.United States Tax CourtT.C. Memo 1976-83; 1976 Tax Ct. Memo LEXIS 319; 35 T.C.M. (CCH) 356; T.C.M. (RIA) 760083; March 17, 1976, Filed *319 Held, petitioners are not entitled to a deduct... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613497/ | T. A. POTTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Potter v. CommissionerDocket No. 12443.United States Board of Tax Appeals14 B.T.A. 784; 1928 BTA LEXIS 2909; December 18, 1928, Promulgated *2909 The evidence fails to overcome the presumption that the Commissioner's computation of gain from the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613499/ | LOUIS GASSNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gassner v. CommissionerDocket No. 4017.United States Board of Tax Appeals4 B.T.A. 1071; 1926 BTA LEXIS 2064; September 27, 1926, Decided *2064 Where an agreement exists between husband and wife domiciled in the State of California that the wife... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613500/ | Hubert C. Stratton and Margaret M. Stratton v. Commissioner.Stratton v. CommissionerDocket No. 808-67.United States Tax CourtT.C. Memo 1969-50; 1969 Tax Ct. Memo LEXIS 241; 28 T.C.M. (CCH) 284; T.C.M. (RIA) 69050; March 17, 1969, Filed George C. Shattuck and Hubert C. Stratton, 1000 State Tower Bldg.,Syracuse, N.Y., fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613502/ | Dewey Wilson and Margarette M. Wilson, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentWilson v. CommissionerDocket Nos. 7611-74, 5720-75, 5773-75United States Tax Court77 T.C. 324; 1981 U.S. Tax Ct. LEXIS 84; August 10, 1981, Filed *84 Held, for purposes of determining when a Federal income tax re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613503/ | Appeal of FLORIDA GROCERY CO.Florida Grocery Co. v. CommissionerDocket No. 151.United States Board of Tax Appeals1 B.T.A. 412; 1925 BTA LEXIS 2935; January 28, 1925, decided Submitted November 21, 1924. *2935 The taxpayer herein is held to have been a joint venture from January 1, 1917, to May 28, 1917, and is taxabl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613504/ | Richard C. Goodwin and Elaine Goodwin, Petitioners v. Commissioner of Internal Revenue, RespondentGoodwin v. CommissionerDocket No. 12561-77United States Tax Court75 T.C. 424; 1980 U.S. Tax Ct. LEXIS 9; December 29, 1980, Filed *9 Decision will be entered under Rule 155. Petitioner-husband was a partner in two limited... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613506/ | COASTWISE TRANSPORTATION CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Coastwise Transp. Corp. v. CommissionerDocket No. 39916.United States Board of Tax Appeals28 B.T.A. 725; 1933 BTA LEXIS 1078; July 21, 1933, Promulgated *1078 Harris H. Gilman Esq., for the petitioner. W. R. Lansford, Esq... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613508/ | J. Roland Brady, Petitioner, v. Commissioner of Internal Revenue, Respondent. J. Roland Brady and Marian E. Brady, Petitioners, v. Commissioner of Internal Revenue, RespondentBrady v. CommissionerDocket Nos. 41058, 41059United States Tax Court25 T.C. 682; 1955 U.S. Tax Ct. LEXIS 5; December 30, 1955, Filed *5 Decision... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613509/ | MICHAEL S. POZSGAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPozsgay v. CommissionerDocket No. 18244-94United States Tax CourtT.C. Memo 1995-365; 1995 Tax Ct. Memo LEXIS 365; 70 T.C.M. (CCH) 301; August 3, 1995, Filed *365 An Order granting respondent's Motion for Partial Summary Judgment will be issu... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613510/ | GARY AND BARBARA EISENBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEisenberg v. CommissionerDocket No. 27259-86United States Tax CourtT.C. Memo 1995-180; 1995 Tax Ct. Memo LEXIS 174; 69 T.C.M. (CCH) 2446; April 18, 1995, Filed *174 Decision will be entered for respondent. For petitioners: Lois C. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613512/ | CARRIE G. COX AND ATTILLA COX, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cox v. CommissionerDocket No. 69698.United States Board of Tax Appeals31 B.T.A. 819; 1934 BTA LEXIS 1031; November 30, 1934, Promulgated *1031 1. The basis for determination of gain or loss upon stocks acquired as part of resi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613514/ | Westfir Lumber Company (a Dissolved Oregon Corporation), Petitioner, v. Commissioner of Internal Revenue, RespondentWestfir Lumber Co. v. CommissionerDocket Nos. 7340, 7341United States Tax Court7 T.C. 1014; 1946 U.S. Tax Ct. LEXIS 52; October 22, 1946, Promulgated *52 Decision will be entered under Rule 50. Reorganiz... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613515/ | STANLEY R. LENIHAN AND ALMA LEE LENIHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Lenihan v. CommissionerDocket No. 2681-76.United States Tax CourtT.C. Memo 1977-379; 1977 Tax Ct. Memo LEXIS 65; 36 T.C.M. (CCH) 1540; T.C.M. (RIA) 770379; October 31, 1977, Filed Stanley R. Lenihan, pro se. Lawrence G... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613519/ | APPEAL OF L. W. GUNBY CO.L. W. Gunby Co. v. CommissionerDocket No. 4952.United States Board of Tax Appeals3 B.T.A. 714; 1926 BTA LEXIS 2583; February 13, 1926, Decided Submitted November 7, 1925. *2583 On the evidence, held, that the invested capital of the taxpayer should be reduced by the amounts of promissory note... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613520/ | Denise Coal Company, et al. v. Commissioner.Denise Coal Co. v. CommissionerDocket Nos. 56762-56764.United States Tax Court1958 Tax Ct. Memo LEXIS 124; 17 T.C.M. (CCH) 532; June 4, 1958BLACK Order BLACK, Judge: On April 4, 1958, the respondent filed a "Motion to Reconsider and Revise Opinion" of our report filed Decemb... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613522/ | JOHN H. HEGER AND ESTATE OF JANET M. HEGER, DECEASED, JOHN H. HEGER, EXECUTOR, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Heger v. CommissionerDocket Nos. 20793-91, 22671-91, 22672-91United States Tax CourtT.C. Memo 1993-408; 1993 Tax Ct. Memo LEXIS 421; 66 T.C.M. (CCH) 610; September 7, 1993... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4473111/ | CHIECHI, Judge: Respondent determined S corporation adjustments for 1991 to the ordinary income of Mountain State Ford Truck Sales, Inc. (Mountain State Ford), in the amount of $504,013. The issues remaining for decision are: (1) Did respondent abuse respondent’s discretion in determining that Mountain State Ford’s met... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4473112/ | OPINION Laro, Judge: ICI Pension Fund, ICI Pensions Trustee Limited, Trustee, moves for summary judgment, asserting that section 6501 does not allow respondent to assess tax for either year in issue. Respondent moves for partial summary judgment, asserting primarily that the notices of deficiency are timely under secti... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4473113/ | Laro, Judge: Norwest Corp. (Norwest) & Subsidiaries, Successor in Interest to Davenport Bank & Trust Co. (DBTC) & Subsidiaries, petitioned the Court to redetermine respondent’s determination of a $132,088 deficiency in dbtc’s 1991 consolidated Federal income tax. Following petitioner’s concessions, the only issue left ... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613553/ | BERNARD COLLETTI and ELSA COLLETTI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentColletti v. CommissionerDocket Nos. 3174-68, 2795-69United States Tax CourtT.C. Memo 1974-268; 1974 Tax Ct. Memo LEXIS 49; 33 T.C.M. (CCH) 1211; T.C.M. (RIA) 740268; October 15, 1974, Filed. *49 During 1965 petitioner was a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613554/ | The Clifton Investment Co., Petitioner, v. Commissioner of Internal Revenue, RespondentClifton Inv. Co. v. CommissionerDocket No. 81999United States Tax Court36 T.C. 569; 1961 U.S. Tax Ct. LEXIS 121; June 27, 1961, Filed *121 Decision will be entered for the respondent. Held: That the money which petitioner received i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613556/ | Estate of Albert D. Phillips, Deceased, Viola T. Phillips, Administratrix v. Commissioner.Estate of Phillips v. CommissionerDocket No. 49561.United States Tax CourtT.C. Memo 1955-139; 1955 Tax Ct. Memo LEXIS 196; 14 T.C.M. (CCH) 516; T.C.M. (RIA) 55139; May 31, 1955*196 Robert W. Patton, Esq., for the petitioner. Geor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613558/ | J. Wesley Sibole and Violette J. Sibole, Petitioners, v. Commissioner of Internal Revenue, RespondentSibole v. CommissionerDocket No. 55279United States Tax Court28 T.C. 40; 1957 U.S. Tax Ct. LEXIS 221; April 16, 1957, Filed *221 Decision will be entered for the petitioners. Exclusion of Income -- Workmen's Compensati... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613560/ | RAYMOND v. AND CAROL W. BAKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaker v. CommissionerDocket No. 1799-76.United States Tax CourtT.C. Memo 1978-378; 1978 Tax Ct. Memo LEXIS 136; 37 T.C.M. (CCH) 1556; T.C.M. (RIA) 78378; September 21, 1978, Filed Robert M. Tyle, for the petitioners. Joan B. Alex... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613561/ | Estate of Ralph Budd, Deceased, Crocker-Citizens National Bank, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentBudd v. CommissionerDocket No. 5254-65United States Tax Court49 T.C. 468; 1968 U.S. Tax Ct. LEXIS 181; February 7, 1968, Filed *181 Decision will be entered under Rule 50. 1. Held, limita... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613563/ | EDISTO RIVER LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Edisto River Lumber Co. v. CommissionerDocket No. 11435.United States Board of Tax Appeals10 B.T.A. 590; 1928 BTA LEXIS 4075; February 7, 1928, Promulgated *4075 In the year 1917 the petitioner was indebted to one of its stockholders ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613565/ | ESTATE OF FRANCIS BROWNE GRINNELL, STATE STREET TRUST COMPANY AND RUSSELL GRINNELL, ADMINISTRATORS WITH WILL ANNEXED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Grinnell v. CommissionerDocket No. 105092.United States Board of Tax Appeals44 B.T.A. 1286; 1941 BTA LEXIS 1201; August 28, 1941, Promulgated... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613566/ | Nazareth Mills, Incorporated v. Commissioner.Nazareth Mills v. CommissionerDocket No. 16505.United States Tax Court1949 Tax Ct. Memo LEXIS 262; 8 T.C.M. (CCH) 164; T.C.M. (RIA) 49038; February 16, 1949*262 Milton N. Mound, Esq., for the petitioner. Francis X. Gallagher, Esq., for the respondent. OPPERMemorandum Findi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613567/ | Robert T. Barber, et al. 1 v. Commissioner. Barber v. CommissionerDocket Nos. 84475-84482.United States Tax CourtT.C. Memo 1963-206; 1963 Tax Ct. Memo LEXIS 140; 22 T.C.M. (CCH) 1025; T.C.M. (RIA) 63206; July 31, 1963Victor A. Sachse, Fidelity National Bank Bldg., Baton Rouge, La., for the petitioners. Charles B. Sklar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613568/ | MINNIE FELBER (FORMERLY MINNIE GOLDMAN), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Felber v. CommissionerDocket No. 102988.United States Board of Tax Appeals45 B.T.A. 197; 1941 BTA LEXIS 1154; September 26, 1941, Promulgated *1154 JOINT RETURN - DEATH OF SPOUSE - COMMUNITY. - The right to file a join... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613569/ | Victor C. Lauria and Mary C. Lauria v. Commissioner.Lauria v. CommissionerDocket No. 6807-65.United States Tax CourtT.C. Memo 1967-184; 1967 Tax Ct. Memo LEXIS 75; 26 T.C.M. (CCH) 906; T.C.M. (RIA) 67184; September 22, 1967*75 Victor C. Lauria, pro se, 516 Park Rd., Wyomissing, Pa. Giles J. McCarthy, for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613524/ | L. C. Roberts and Dorothy L. Roberts v. Commissioner.Roberts v. CommissionerDocket No. 91193.United States Tax CourtT.C. Memo 1963-253; 1963 Tax Ct. Memo LEXIS 91; 22 T.C.M. (CCH) 1261; T.C.M. (RIA) 63253; September 17, 1963Roy M. Booth, for the petitioners. Bernard A. Hecke and Paul J. Weiss, Jr., for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613525/ | L & L MARINE SERVICE, INC. AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROBERT J. AND KATHERINE S. LESHE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentL & L Marine Service, Inc. v. CommissionerDocket Nos. 25991-82; 25992-82.United States Tax CourtT.C. Memo 1987-428; 1987 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613526/ | PAUL E. MARSHALL AND BETTY G. MARSHALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMarshall v. CommissionerDocket No. 781-84United States Tax CourtT.C. Memo 1988-524; 1988 Tax Ct. Memo LEXIS 549; 56 T.C.M. (CCH) 618; T.C.M. (RIA) 88524; November 10, 1988Irvin H. Harlamert, for the petitioners. Nancy B. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613527/ | J. H. G. WOLF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wolf v. CommissionerDocket No. 2970.United States Board of Tax Appeals8 B.T.A. 1121; 1927 BTA LEXIS 2726; October 31, 1927, Promulgated *2726 1. Year in which loss was sustained determined. 2. The action of the respondent in not determining ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613528/ | L. Fred Talbot and Mildred A. Talbot v. Commissioner.Talbot v. CommissionerDocket No. 59538.United States Tax CourtT.C. Memo 1963-311; 1963 Tax Ct. Memo LEXIS 35; 22 T.C.M. (CCH) 1638; T.C.M. (RIA) 63311; November 25, 1963Nathan L. Cohen, for petitioner Mildred A. Talbot. H. Kent Holman, for respondent. FAYmined defic... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613529/ | LOWENSTEIN BROTHERS GARMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lowenstein Bros. Garment Co. v. CommissionerDocket No. 8465.United States Board of Tax Appeals13 B.T.A. 446; 1928 BTA LEXIS 3242; September 21, 1928, Promulgated *3242 1. The petitioner kept its books on a fiscal year basis, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613531/ | Estate of William P. Cooper, Deceased, Daisy H. Cooper, Executrix v. Commissioner.Estate of Cooper v. CommissionerDocket No. 64788.United States Tax CourtT.C. Memo 1960-98; 1960 Tax Ct. Memo LEXIS 192; 19 T.C.M. (CCH) 521; T.C.M. (RIA) 60098; May 18, 1960*192 1. On or about December 1944, William P. Cooper purchased p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613533/ | Southeastern Aviation Underwriters, Inc. v. Commissioner.Southeastern Aviation Underwriters, Inc. v. CommissionerDocket No. 5366-63.United States Tax CourtT.C. Memo 1966-75; 1966 Tax Ct. Memo LEXIS 207; 25 T.C.M. (CCH) 412; T.C.M. (RIA) 66075; April 11, 1966DeJongh Franklin and David J. Harris, Suite 509, Standard Fede... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613534/ | EDWARD J. HANCY, EXECUTOR OF THE WILL OF MARIA C. HONE, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hancy v. CommissionerDocket No. 11562.United States Board of Tax Appeals17 B.T.A. 464; 1929 BTA LEXIS 2291; September 25, 1929, Promulgated *2291 1. Decedent was given general powers of appoin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613539/ | APPEAL OF JOSEPH E. REID ESTATE.Reid v. CommissionerDocket No. 2457.United States Board of Tax Appeals2 B.T.A. 1198; 1925 BTA LEXIS 2115; November 6, 1925, Decided Submitted April 27, 1925. *2115 Bad debts are allowable deductions only in the year in which the debt was ascertained to be worthless and charged off. A ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613541/ | Bryan L. Stevens and Bryan L. Stevens as Surviving Spouse of Alma Stevens, Deceased, Petitioner v. Commissioner of Internal Revenue, RespondentStevens v. CommissionerDocket No. 4719-62United States Tax Court52 T.C. 330; 1969 U.S. Tax Ct. LEXIS 124; May 27, 1969, Filed *124 Decision will be entered under Rule 50. Petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613543/ | JANE MELTON HOUSEHOLDER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Householder v. CommissionerDocket Nos. 35749-85; 35800-85; 35801-85United States Tax CourtT.C. Memo 1989-561; 1989 Tax Ct. Memo LEXIS 559; 58 T.C.M. (CCH) 382; T.C.M. (RIA) 89561; October 11, 1989*559 In year one, P1 formed ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613544/ | Martin W. and Mabel M. Keller v. Commissioner.Martin W. & Keller v. CommissionerDocket No. 17932.United States Tax Court1949 Tax Ct. Memo LEXIS 120; 8 T.C.M. (CCH) 685; T.C.M. (RIA) 49185; August 1, 1949*120 Disallowance of $608.69, claimed as a deduction for medical care for petitioners, husband and wife, approved fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613545/ | Bertha K. Goldberg, Petitioner, v. Commissioner of Internal Revenue, RespondentGoldberg v. CommissionerDocket No. 65118United States Tax Court31 T.C. 258; 1958 U.S. Tax Ct. LEXIS 40; October 31, 1958, Filed *40 Decision will be entered for the petitioner. The petitioner, income beneficiary of a testamentary trust crea... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613546/ | AHW Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentAHW Corp. v. CommissionerDocket No. 28557-81XUnited States Tax Court79 T.C. 390; 1982 U.S. Tax Ct. LEXIS 47; 79 T.C. No. 23; August 25, 1982, Filed *47 In its initial request for recognition as an organization exempt from Federal income tax und... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613547/ | RAYVILLE COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rayville Coal Co. v. CommissionerDocket No. 38992.United States Board of Tax Appeals20 B.T.A. 525; 1930 BTA LEXIS 2095; August 11, 1930, Promulgated *2095 Where subsequent developments show that a material error has been made in the origina... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613551/ | Walter J. Gresham v. Commissioner.Gresham v. CommissionerDocket No. 17738.United States Tax Court1949 Tax Ct. Memo LEXIS 284; 8 T.C.M. (CCH) 77; T.C.M. (RIA) 49017; January 25, 1949Walter J. Gresham, pro se. Elmer L. Corbin, Esq., for the respondent. HARLAN Memorandum Findings of Fact and Opinion HARLAN, Judge: The C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613552/ | KATHLEEN OLIVIA WRIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWright v. CommissionerDocket No. 40237-84.United States Tax CourtT.C. Memo 1986-484; 1986 Tax Ct. Memo LEXIS 128; 52 T.C.M. (CCH) 670; T.C.M. (RIA) 86484; September 25, 1986. Kathleen Olivia Wright, pro se. Dennis R. Onnen, for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613570/ | GLENNON T. MORAN and DOLORES A. MORAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoran v. CommissionerDocket No. 4438-77.United States Tax CourtT.C. Memo 1981-352; 1981 Tax Ct. Memo LEXIS 396; 42 T.C.M. (CCH) 337; T.C.M. (RIA) 81352; July 6, 1981Edward R. Joyce, for the petitioners. David T. Karzon, J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613571/ | L. A. THOMPSON SCENIC RAILWAY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thompson Scenic Ry. v. CommissionerDocket Nos. 10315, 9679.United States Board of Tax Appeals9 B.T.A. 1203; 1928 BTA LEXIS 4279; January 12, 1928, Promulgated *4279 1. Amounts set aside by the petitioner out of its annual i... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613573/ | INDEX VISIBLE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Index Visible, Inc. v. CommissionerDocket Nos. 25442, 37334.United States Board of Tax Appeals21 B.T.A. 941; 1930 BTA LEXIS 1764; December 29, 1930, Promulgated *1764 The value of patents acquired in exchange for stock determined for the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4473151/ | OPINION Laro, Judge: This case is before the Court fully stipulated. See Rule 122. Respondent determined a $131,077 deficiency in petitioner’s Federal income tax for its taxable year ended June 30, 1994. We decide primarily whether petitioner is subject to the uniform capitalization (UNICAP) rules of section 263A. We h... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4473152/ | OPINION Gerber, Judge: In a notice of deficiency addressed to petitioners, respondent determined deficiencies of $294,556 and $309,696 in petitioners’ Federal income tax for the years ended December 31, 1993 and 1994, respectively. We consider here whether petitioners are entitled to treat management fees that generate... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4473153/ | OPINION Dawson, Judge: This case was assigned to Special Trial Judge Stanley J. Goldberg pursuant to Rules 180, 181, and 183. All Rule references are to the Tax Court Rules of Practice and Procedure. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the years in issue. The Co... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613574/ | CHARLES H. AND BARBARA WATERHOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWaterhouse v. CommissionerDocket No. 17765-92United States Tax CourtT.C. Memo 1994-467; 1994 Tax Ct. Memo LEXIS 475; 68 T.C.M. (CCH) 744; September 21, 1994, Filed *475 Decision will be entered for respondent as to the defici... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613575/ | PAUL RISICATO AND PRUDENCE RISICATO, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRisicato v. CommissionerDocket No. 23934-82.United States Tax CourtT.C. Memo 1984-238; 1984 Tax Ct. Memo LEXIS 436; 48 T.C.M. (CCH) 10; T.C.M. (RIA) 84238; May 3, 1984. Paul Risicato, pro se and the deceased petit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2685395/ | T.C. Memo. 2014-146
UNITED STATES TAX COURT
GIANT EAGLE, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11910-12. Filed July 23, 2014.
Richard I. Halpern and Robert M. Barnes, for petitioner.
... | 01-04-2023 | 07-23-2014 |
https://www.courtlistener.com/api/rest/v3/opinions/4613576/ | James E. Threlkeld, Petitioner v. Commissioner of Internal Revenue, RespondentThrelkeld v. CommissionerDocket No. 9270-83United States Tax Court87 T.C. 1294; 1986 U.S. Tax Ct. LEXIS 11; 87 T.C. No. 76; December 8, 1986, Filed 1986 U.S. Tax Ct. LEXIS 11">*11 Decision will be entered under Rule 155. Petitioner settled a... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613577/ | TROY L. CUMMINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCummins v. CommissionerDocket No. 6933-75.United States Tax CourtT.C. Memo 1976-286; 1976 Tax Ct. Memo LEXIS 114; 35 T.C.M. 1280; T.C.M. (RIA) 760286; September 9, 1976, Filed Troy L. Cummins, pro se. Milton J. Carter, for the respondent. FEAT... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613578/ | APPEAL OF MOORE INVESTMENT CO.Moore Inv. Co. v. CommissionerDocket No. 742.United States Board of Tax Appeals2 B.T.A. 579; 1925 BTA LEXIS 2339; September 9, 1925 Decided Submitted July 8, 1925. 1925 BTA LEXIS 2339">*2339 Section 234(a)(8) of the Revenue Act of 1918 was intended to afford relief only to manufacturers ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613581/ | Robert Woodrow Trowbridge, Petitioner, v. Commissioner of Internal Revenue, RespondentTrowbridge v. CommissionerDocket No. 64547United States Tax Court30 T.C. 879; 1958 U.S. Tax Ct. LEXIS 130; July 8, 1958, Filed 1958 U.S. Tax Ct. LEXIS 130">*130 Decision will be entered for the respondent. Dependents -- Sec. 152 (a) ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613582/ | CHARLES SILVER and MARCIA SILVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSilver v. CommissionerDocket No. 6038-80.United States Tax CourtT.C. Memo 1982-326; 1982 Tax Ct. Memo LEXIS 426; 44 T.C.M. 92; T.C.M. (RIA) 82326; June 9, 1982. Walter G. Schwartz, for the petitioners. Charlotte A. Mitchell, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613585/ | National Bread Wrapping Machine Company, Petitioner, v. Commissioner of Internal Revenue, RespondentNational Bread Wrapping Machine Co. v. CommissionerDocket No. 57404United States Tax Court30 T.C. 550; 1958 U.S. Tax Ct. LEXIS 166; 117 U.S.P.Q. (BNA) 492; June 10, 1958, Filed Decision will be entered for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613586/ | Appeal of DALTON GYMNASIUM AND SWIMMING SCHOOL, INC.Dalton Gymnasium & Swimming School, Inc. v. CommissionerDocket No. 194.United States Board of Tax Appeals1 B.T.A. 54; 1924 BTA LEXIS 260; November 10, 1924, decided Submitted October 31, 1924. 1924 BTA LEXIS 260">*260 The income of a corporate taxpayer is derived pr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613589/ | CHARLES W. CLAYTON, JR., and JOAN B. CLAYTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; W. MALCOLM CLAYTON and MARY H. CLAYTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClayton v. CommissionerDocket Nos. 9507-76, 9508-76.United States Tax CourtT.C. Memo 1981-433; 1981 Tax Ct. Memo L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613590/ | TEZAK CONSTRUCTION COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTezak Constr. Co. v. CommissionerDocket No. 6965-92United States Tax CourtT.C. Memo 1993-208; 1993 Tax Ct. Memo LEXIS 216; 65 T.C.M. 2621; May 17, 1993, Filed 1993 Tax Ct. Memo LEXIS 216">*216 An order granting respondent's mot... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613591/ | BERENICE BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown v. Comm'rDocket Nos. 24667, 36637. United States Board of Tax Appeals25 B.T.A. 814; 1932 BTA LEXIS 1468; March 8, 1932, Promulgated 1932 BTA LEXIS 1468">*1468 Held: (1) Applications for patents were acquired by petitioner by gift; (2) Ap... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613592/ | Marvin A. Heidt and Beatrice Heidt v. Commissioner.Heidt v. CommissionerDocket No. 62377.United States Tax CourtT.C. Memo 1959-31; 1959 Tax Ct. Memo LEXIS 217; 18 T.C.M. 149; T.C.M. (RIA) 59031; February 18, 19591959 Tax Ct. Memo LEXIS 217">*217 John L. Carey, Esq., for the petitioners. Robert E. Johnson, Esq., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613595/ | Charles R. Goddard v. Commissioner.Goddard v. CommissionerDocket No. 75023.United States Tax CourtT.C. Memo 1962-83; 1962 Tax Ct. Memo LEXIS 225; 21 T.C.M. 419; T.C.M. (RIA) 62083; April 13, 1962Llewellyn A. Luce, Esq., and E. Edward Stephens, Esq., for the petitioner. George J. Rabil, Esq., for the respondent. KERN M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613596/ | CADILLAC AUTOMOBILE COMPANY OF ILLINOIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cadillac Auto. Co. v. CommissionerDocket No. 2657.United States Board of Tax Appeals5 B.T.A. 604; 1926 BTA LEXIS 2838; November 23, 1926, Decided 1926 BTA LEXIS 2838">*2838 An amount withdrawn from a corporation by its... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613597/ | JEFFERSON LIVINGSTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Livingston v. CommissionerDocket No. 30142.United States Board of Tax Appeals18 B.T.A. 1184; 1930 BTA LEXIS 2501; February 17, 1930, Promulgated 1930 BTA LEXIS 2501">*2501 1. In the year 1920 the petitioner conveyed to a corporation cer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613599/ | MRS. H. A. ALLEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. A. ALLEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. W. N. MAER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. N. MAER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. W. SILK A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613653/ | S. Nicholas Jacobs and Dolores I. Jacobs, Petitioners, v. Commissioner of Internal Revenue, RespondentJacobs v. CommissionerDocket No. 40649United States Tax Court21 T.C. 165; 1953 U.S. Tax Ct. LEXIS 37; October 30, 1953, Promulgated *37 Decision will be entered under Rule 50. Held, the gain realized by petitioners in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613654/ | ROBERT R. INCOLLINGO AND S.F. INCOLLINGO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentIncollingo v. CommissionerDocket No. 2080-80.United States Tax CourtT.C. Memo 1982-727; 1982 Tax Ct. Memo LEXIS 19; 45 T.C.M. (CCH) 350; T.C.M. (RIA) 82727; December 20, 1982. Robert R. Incollingo, pro se. Russell K. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613655/ | Claudia N. S. Schamberg v. Commissioner.Claudia N. S. Schamberg v. CommissionerDocket No. 18454.United States Tax Court1949 Tax Ct. Memo LEXIS 138; 8 T.C.M. (CCH) 609; T.C.M. (RIA) 49162; June 27, 1949*138 In 1945 petitioner sustained a loss from the sale of rental real estate. Petitioner was engaged, during the perio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2276238/ | 322 S.W.3d 787 (2010)
Herschel Jerome HURD, Appellant,
v.
The STATE of Texas, State.
No. 2-09-226-CR.
Court of Appeals of Texas, Fort Worth.
August 19, 2010.
Roderick C. White, Fort Worth, TX, for Appellant.
Joe Shannon, Jr., Criminal District Attorney, Charles M. Mallin, Chief, Appellate Section, and Gregory A. Eyster... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4613656/ | Estate of Mary S. Reeves, Deceased, Eleanor M. Reeves, Executrix v. Commissioner.Estate of Reeves v. CommissionerDocket No. 41414.United States Tax CourtT.C. Memo 1956-69; 1956 Tax Ct. Memo LEXIS 226; 15 T.C.M. (CCH) 323; T.C.M. (RIA) 56069; March 22, 1956*226 Harry J. Alker, Jr., Esq., 1 and Edward Hall II, Esq., for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613658/ | JOSEPH O. KOSTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKostner v. CommissionerDocket No. 7005-82.United States Tax CourtT.C. Memo 1983-109; 1983 Tax Ct. Memo LEXIS 676; 45 T.C.M. (CCH) 807; T.C.M. (RIA) 83109; February 23, 1983. Leslie A. Klein, for the respondent. HAMBLENMEMORANDUM OPINION HAMB... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613659/ | Shipyard River Terminal Company v. Commissioner.Shipyard River Terminal Co. v. CommissionerDocket No. 3173.United States Tax Court1944 Tax Ct. Memo LEXIS 13; 3 T.C.M. (CCH) 1292; T.C.M. (RIA) 44400; December 9, 1944*13 Marion Smith, Esq., and Bertram S. Boley, Esq., 1045 Hurt Bldg., Atlanta, Ga., for the petitioner. B... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613660/ | RHONDA L. CASSITY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCassity v. CommissionerDocket No. 2545-85.United States Tax CourtT.C. Memo 1987-181; 1987 Tax Ct. Memo LEXIS 177; 53 T.C.M. (CCH) 514; T.C.M. (RIA) 87181; April 6, 1987. Harvey G. Schneider and James R. Loranger, for the petitioner. Ronald J.... | 01-04-2023 | 11-20-2020 |
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