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https://www.courtlistener.com/api/rest/v3/opinions/4613661/ | RONALD M. MIGHELL and LESLEE E. MIGHELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMighell v. CommissionerDocket No. 991-83.United States Tax CourtT.C. Memo 1985-135; 1985 Tax Ct. Memo LEXIS 502; 49 T.C.M. (CCH) 1017; T.C.M. (RIA) 85135; March 25, 1985. Ronald M. Mighell and Leslee E. Mighell, pro so.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613662/ | W. H. KAYE AND KATIE C. LEWIS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kaye v. CommissionerDocket No. 6226.United States Board of Tax Appeals7 B.T.A. 678; 1927 BTA LEXIS 3121; July 21, 1927, Promulgated *3121 Where the Commissioner determined a deficiency for the year 1919 and an overassessment fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613664/ | Bank of America National Trust and Savings Association, Petitioner, v. Commissioner of Internal Revenue, RespondentBank of America Nat'l Trust & Sav. Asso. v. CommissionerDocket No. 8993United States Tax Court15 T.C. 544; 1950 U.S. Tax Ct. LEXIS 58; October 20, 1950, Promulgated *58 Decision will be entered under Rule ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613665/ | Alan Nemser and Selma W. Nemser, Petitioners v. Commissioner of Internal Revenue, RespondentNemser v. CommissionerDocket No. 481-74United States Tax Court66 T.C. 780; 1976 U.S. Tax Ct. LEXIS 68; July 27, 1976, Filed *68 Decision will be entered for the respondent. Held, the phrase "beneficiaries succeeding to the prop... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613666/ | ROGER C. BAYLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Bayly v. CommissionerDocket No. 12023-78.United States Tax CourtT.C. Memo 1981-549; 1981 Tax Ct. Memo LEXIS 189; 42 T.C.M. (CCH) 1216; T.C.M. (RIA) 81549; September 28, 1981. *189 Basis in property sold by petitioner and his then wife in 1976 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613667/ | GEORGE H. HORNING AND JULIA M. HORNING, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Horning v. CommissionerDocket No. 80860.United States Board of Tax Appeals35 B.T.A. 897; 1937 BTA LEXIS 820; April 20, 1937, Promulgated *820 Loss deduction in the taxable year 1932 as to certain stoc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613670/ | GRAHAME AND RICHARD D. WOOD, EXECUTORS OF THE ESTATE OF GEORGE WOOD, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wood v. CommissionerDocket No. 41211.United States Board of Tax Appeals26 B.T.A. 533; 1932 BTA LEXIS 1289; June 29, 1932, Promulgated *1289 1. The decedent established a trust, t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613671/ | MYRON I. STONE, Transferee, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStone v. CommissionerDocket No. 25661-81.United States Tax CourtT.C. Memo 1985-405; 1985 Tax Ct. Memo LEXIS 217; 50 T.C.M. (CCH) 683; T.C.M. (RIA) 85405; August 12, 1985. Morton D. Rosenthal, for the petitioner. Todd K. Snyder, for t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613672/ | MICHAEL LYON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLyon v. CommissionerDocket No. 4761-74United States Tax CourtT.C. Memo 1977-239; 1977 Tax Ct. Memo LEXIS 197; 36 T.C.M. (CCH) 979; T.C.M. (RIA) 770239; July 27, 1977, Filed Michael Lyon, pro se. Joseph F. Maselli, for the respondent. FEATHERSTONM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613675/ | B. F. PERKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Perkins v. CommissionerDocket No. 5152.United States Board of Tax Appeals6 B.T.A. 781; 1927 BTA LEXIS 3409; April 11, 1927, Promulgated *3409 Loss on sale of corporate stock allowed. South Trimble, Jr., Esq., for the petitioner. J. E. Marshal... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613676/ | WILLIAM B. GLADSTONE AND ROSLYN GLADSTONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGladstone v. CommissionerDocket No. 36942-84United States Tax CourtT.C. Memo 1990-173; 1990 Tax Ct. Memo LEXIS 199; 59 T.C.M. (CCH) 303; T.C.M. (RIA) 90173; March 29, 1990Larry Kars, for the petitioners. Jill A. Frisch... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613677/ | WALTER BLOCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBloch v. Comm'rDocket Nos. 14418-89, 14609-89 United States Tax CourtT.C. Memo 1992-1; 1992 Tax Ct. Memo LEXIS 6; 63 T.C.M. (CCH) 1701; January 2, 1992, Filed *6 Decision will be entered for respondent. Walter Bloch, pro se. Carmino J. Santaniell... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613650/ | CHARLESTON & WESTERN CAROLINA RAILWAY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Charleston & W. C. R. Co. v. CommissionerDocket No. 20836.United States Board of Tax Appeals17 B.T.A. 569; 1929 BTA LEXIS 2284; September 26, 1929, Promulgated 1929 BTA LEXIS 2284">*2284 Certain unclaimed wages, whic... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613651/ | JESSE W. COBB and GLORIA J. COBB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCobb v. CommissionerDocket No. 5806-75.United States Tax CourtT.C. Memo 1979-328; 1979 Tax Ct. Memo LEXIS 199; 38 T.C.M. 1267; T.C.M. (RIA) 79328; August 21, 1979, Filed Jesse W. Cobb, pro se. Robert A. Johnson, for the respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613652/ | APPEAL OF QUADRIGA MANUFACTURING CO.Quadriga Mfg. Co. v. CommissionerDocket No. 2814.United States Board of Tax Appeals2 B.T.A. 1119; 1925 BTA LEXIS 2156; October 30, 1925, Decided Submitted May 12, 1925. 1925 BTA LEXIS 2156">*2156 1. Where an account receivable is merely written down by a creditor to equalize the e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613681/ | Estate of Samuel R. Penney, Deceased, Samuel R. Penney, Jr., Executor v. Commissioner.Estate of Samuel R. Penney v. CommissionerDocket No. 28813.United States Tax Court1952 Tax Ct. Memo LEXIS 254; 11 T.C.M. 379; T.C.M. (RIA) 52111; April 17, 19521952 Tax Ct. Memo LEXIS 254">*254 1. Transfer in trust held not to have b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613683/ | ROBERT L. PERKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPerkins v. Comm'rNo. 21997-04LUnited States Tax Court129 T.C. 58; 2007 U.S. Tax Ct. LEXIS 26; 129 T.C. No. 7; September 13, 2007, Filed2007 U.S. Tax Ct. LEXIS 26">*26 P timely filed his Federal income tax return for 2000 but failed to pay full... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613684/ | APPEAL OF IRON CITY ELECTRIC CO.Iron City Electric Co. v. CommissionerDocket No. 6103.United States Board of Tax Appeals4 B.T.A. 1178; 1926 BTA LEXIS 2043; September 29, 1926, Decided 1926 BTA LEXIS 2043">*2043 Walter W. McVoy, Esq., for the petitioner. Percy S. Crewe, Esq., for the Commissioner. PHILLIPS 4 B.T.A. 11... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613685/ | Wool Distributing Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentWool Distributing Corp. v. CommissionerDocket No. 60841United States Tax Court34 T.C. 323; 1960 U.S. Tax Ct. LEXIS 146; May 27, 1960, Filed 1960 U.S. Tax Ct. LEXIS 146">*146 Decision will be entered under Rule 50. During the peri... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613686/ | Brian T. and Kathryn Z. Steinhaus v. Commissioner.Steinhaus v. CommissionerDocket No. 2665-70 SC.United States Tax CourtT.C. Memo 1971-279; 1971 Tax Ct. Memo LEXIS 54; 30 T.C.M. 1197; T.C.M. (RIA) 71279; November 1, 1971, Filed. Ronald L. Wallenfang, Brady, Tyrreil, Cotter & Cutler, 1000 First Wisconsin National Bank ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613688/ | Estate of Annunziata M. Scarangella, Deceased (Intestate), by Frank Scarangella, Anthony Scarangella, Annette Kenzik, Rose Gray, Elvira Daniel and Almerinta Belli (By Her Guardian Joseph Belli), Heirs-at-Law, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Scarangella v. CommissionerDocket No. 8741... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613689/ | Harry H. Spitzer v. Commissioner.Harry H. Spitzer v. CommissionerDocket No. 4373.United States Tax Court1945 Tax Ct. Memo LEXIS 181; 4 T.C.M. 562; T.C.M. (RIA) 45189; May 31, 19451945 Tax Ct. Memo LEXIS 181">*181 David Baron, Esq., 208 N. Broadway, St. Louis 2, Mo., for the petitioner. Loyal E. Keir, Esq., for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613690/ | U.S. Packing Company, Inc., et al. 1 v. Commissioner. U. S. Packing Co. v. CommissionerDocket Nos. 31137, 31377-31380.United States Tax CourtT.C. Memo 1955-194; 1955 Tax Ct. Memo LEXIS 143; 14 T.C.M. 778; T.C.M. (RIA) 55194; July 15, 1955Walter H. Maloney, Esq., 526 Continental Building, Washington, D.C., and V. E. Phi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613691/ | M. H. LEVY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.M. H. Levy Co. v. CommissionerDocket No. 6181.United States Board of Tax Appeals10 B.T.A. 908; 1928 BTA LEXIS 4011; February 20, 1928, Promulgated 1928 BTA LEXIS 4011">*4011 Commissioner's determination approved where it appears to have been b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613693/ | DOROTHY REDDICK-STOAKLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentReddick-Stoakley v. CommissionerDocket No. 18612-87United States Tax CourtT.C. Memo 1989-663; 1989 Tax Ct. Memo LEXIS 663; 58 T.C.M. 989; T.C.M. (RIA) 89663; December 21, 19891989 Tax Ct. Memo LEXIS 663">*663 Leonard Murray, for the pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613695/ | CAROL JANICE FREEMAN and JOHN CHARLES FREEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFreeman v. CommissionerDocket No. 2230-78.United States Tax CourtT.C. Memo 1979-288; 1979 Tax Ct. Memo LEXIS 238; 38 T.C.M. 1122; T.C.M. (RIA) 79288; July 31, 1979, Filed 1979 Tax Ct. Memo LEXIS 238">*238 Carol Ja... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613750/ | APPEAL OF PARISH-WATSON & CO., INC.Parish-Watson & Co. v. CommissionerDocket No. 4894.United States Board of Tax Appeals4 B.T.A. 605; 1926 BTA LEXIS 2229; July 31, 1926, Decided 1926 BTA LEXIS 2229">*2229 1. Upon incorporation of a joint venture, a portion of the property acquired by the corporation was transferred t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613698/ | Rodney L. Powell, Petitioner v. Commissioner of Internal Revenue, Respondent; Flora B. Powell, Petitioner v. Commissioner of Internal Revenue, RespondentPowell v. CommissionerDocket Nos. 14217-91, 18163-91United States Tax Court101 T.C. 489; 1993 U.S. Tax Ct. LEXIS 73; 101 T.C. No. 32; 17 Employee Benefits Cas. (BNA) 2... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613699/ | May Chandler Goodan, et al. * v. Commissioner. Goodan v. CommissionerDockets Nos. 3033, 3036-3041.United States Tax Court1949 Tax Ct. Memo LEXIS 27; 8 T.C.M. 1119; T.C.M. (RIA) 46165; November 30, 19491949 Tax Ct. Memo LEXIS 27">*27 ARNOLD Order Denying Respondent's Motion to Reconsider and set Aside Findings of Fact ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613700/ | Natural Gasoline Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentNatural Gasoline Corp. v. CommissionerDocket No. 41891United States Tax Court21 T.C. 439; 1953 U.S. Tax Ct. LEXIS 4; December 31, 1953, Promulgated 1953 U.S. Tax Ct. LEXIS 4">*4 Decision will be entered for the respondent. A divid... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613702/ | Calvin H. Sugg, Petitioner, v. Commissioner of Internal Revenue, Respondent. Dora A. Sugg, Petitioner, v. Commissioner of Internal Revenue, RespondentSugg v. CommissionerDocket Nos. 103886, 103887, 103888, 103889United States Tax Court1 T.C. 431; 1943 U.S. Tax Ct. LEXIS 255; January 12, 1943, Promulgated 1943 U.S. Tax... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613703/ | DONALD B. MCSHANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcShane v. CommissionerDocket No. 9820-93United States Tax CourtT.C. Memo 1993-604; 1993 Tax Ct. Memo LEXIS 625; 66 T.C.M. 1668; December 21, 1993, Filed 1993 Tax Ct. Memo LEXIS 625">*625 For petitioner: Scott P. Borsack. For respondent: Pame... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613705/ | ESTATE OF HULDA MARTIN SPRENGER, DECEASED, ALBERT H. SPRENGER, JR., EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Sprenger v. CommissionerDocket No. 11469-77.United States Tax CourtT.C. Memo 1979-196; 1979 Tax Ct. Memo LEXIS 334; 38 T.C.M. 819; T.C.M. (RIA) 79196; May 17, 1979, Filed Tea... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613706/ | Irwin G. Lukens, Petitioner, v. Commissioner of Internal Revenue, RespondentLukens v. CommissionerDocket No. 40926United States Tax Court26 T.C. 900; 1956 U.S. Tax Ct. LEXIS 116; July 31, 1956, Filed 1956 U.S. Tax Ct. LEXIS 116">*116 Decision will be entered for the respondent. Held, on the facts, that the redemption ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613708/ | Edward Allen LeVay, Jr. v. Commissioner.Le Vay v. CommissionerDocket No. 71227.United States Tax CourtT.C. Memo 1960-263; 1960 Tax Ct. Memo LEXIS 27; 19 T.C.M. 1475; T.C.M. (RIA) 60263; December 8, 1960Edward A. LeVay, Jr., pro se, 79 Wall Street, New York, N. Y. Jules W. Breslow, Esq., for the respondent. OPPERMemora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613709/ | IRVING MILLSTEIN AND PHYLLIS MILLSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMillstein v. CommissionerDocket No. 25950-87United States Tax CourtT.C. Memo 1994-14; 1994 Tax Ct. Memo LEXIS 14; 67 T.C.M. 1956; January 11, 1994, Filed 1994 Tax Ct. Memo LEXIS 14">*14 Decision will be entered under Rul... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613710/ | SILVESTRE MORENO, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoreno v. CommissionerDocket No. 19900-88.United States Tax CourtT.C. Memo 1989-9; 1989 Tax Ct. Memo LEXIS 9; 56 T.C.M. 1021; T.C.M. (RIA) 89009; January 9, 1989. Silvestre Moreno, Jr., Pro se. Phillip A. Pillar, for the respondent. SWI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613711/ | WILLIAM G. HOCK AND MILDRED L. HOCK, ET AL, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hock v. CommissionerDocket Nos. 6379-76; 7742-77; 12326-77; 6772-78.United States Tax CourtT.C. Memo 1987-444; 1987 Tax Ct. Memo LEXIS 441; 54 T.C.M. 406; T.C.M. (RIA) 87444; September 2, 1987Brad S. Ostroff and St... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613712/ | David C. Svedahl, Petitioner v. Commissioner of Internal Revenue, RespondentSvedahl v. CommissionerDocket No. 4030-85United States Tax Court89 T.C. 245; 1987 U.S. Tax Ct. LEXIS 111; 89 T.C. No. 21; August 10, 1987. August 10, 1987, Filed 1987 U.S. Tax Ct. LEXIS 111">*111 Decision will be entered for the respondent. T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613714/ | CORNELIA W. ROEBLING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Roebling v. CommissionerDocket No. 85381.United States Board of Tax Appeals37 B.T.A. 82; 1938 BTA LEXIS 1089; January 14, 1938, Promulgated 1938 BTA LEXIS 1089">*1089 1. Losses on sales of municipal and Federal Government bonds held all... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613715/ | Albert L. and Charlotte K. Dougherty, Petitioners v. Commissioner of Internal Revenue, RespondentDougherty v. CommissionerDocket No. 2400-69United States Tax Court60 T.C. 917; 1973 U.S. Tax Ct. LEXIS 57; 60 T.C. No. 97; September 18, 1973, Filed 1973 U.S. Tax Ct. LEXIS 57">*57 Decision will be entered under Rule 50. H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613716/ | GEORGE L. ELLIOTT AND CHARLES GERTRUDE ELLIOTT WILSON, EXECUTORS OF THE ESTATE OF ANNA S. ELLIOTT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Elliott v. CommissionerDocket No. 36376.United States Board of Tax Appeals23 B.T.A. 354; 1931 BTA LEXIS 1888; May 20, 1931, Promulgated 1931 BTA LEXIS 1888">*18... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613718/ | BULA E. CROKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Croker v. CommissionerDocket No. 41121.United States Board of Tax Appeals27 B.T.A. 588; 1933 BTA LEXIS 1330; January 31, 1933, Promulgated 1933 BTA LEXIS 1330">*1330 1. The petitioner authorized an individual to act as her agent for the sale ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613719/ | PORTLAND GOLF CLUB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPortland Golf Club v. CommissionerDocket No. 13436-85.United States Tax CourtT.C. Memo 1988-76; 1988 Tax Ct. Memo LEXIS 102; 55 T.C.M. 212; T.C.M. (RIA) 88076; February 24, 1988. Allen B. Bush, for the petitioner. 1Gerald W. Douglas, for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613720/ | General Aniline & Film Corporation, as Successor to Ozalid Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentGeneral Aniline & Film Corp. v. CommissionerDocket No. 1779United States Tax Court3 T.C. 1070; 1944 U.S. Tax Ct. LEXIS 90; July 10, 1944, Promulgated 1944 U.S. Tax Ct. LEXIS 90">*90 Decisio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613721/ | The Lehman Company of America, Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentLehman Co. of America, Inc. v. CommissionerDocket No. 21839United States Tax Court17 T.C. 422; 1951 U.S. Tax Ct. LEXIS 84; September 26, 1951, Promulgated 1951 U.S. Tax Ct. LEXIS 84">*84 Decision will be entered unde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613722/ | JOSEPH F. HINDES, TRUSTEE FOR ANNA E. POPE, TRUSTEE FOR JOHN W. EMERSON, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hindes v. CommissionerDocket Nos. 61230, 61251-61253, 61282-61285, 61308-61311.United States Board of Tax Appeals29 B.T.A. 498; 1933 BTA LEXIS 929; December 6, 1933, Promulgate... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613725/ | J. P. BADENHAUSEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Badenhausen v. CommissionerDocket No. 8346.United States Board of Tax Appeals7 B.T.A. 910; 1927 BTA LEXIS 3058; August 1, 1927, Promulgated 1927 BTA LEXIS 3058">*3058 The petitioner was accommodation endorser on four notes given by a corpor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613726/ | American Financial Corporation (successor in interest to National General Corporation, the successor in interest to Great American Holding Company) and Subsidiaries, Petitioners v. Commissioner of Internal Revenue, RespondentAmerican Financial Corp. v. CommissionerDocket No. 11559-77United States Tax Court72 T.C. 506; ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613728/ | Robert H. Welch and Rosa Lena Welch, Husband and Wife v. Commissioner.Welch v. CommissionerDocket Nos. 62985, 74849.United States Tax CourtT.C. Memo 1960-163; 1960 Tax Ct. Memo LEXIS 126; 19 T.C.M. 855; T.C.M. (RIA) 60163; August 10, 19601960 Tax Ct. Memo LEXIS 126">*126 J. B. Fisher, Esq., Kanawha Valley Bldg., Charl... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613729/ | ANNIE A. COLBY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Colby v. CommissionerDocket No. 104367.United States Board of Tax Appeals45 B.T.A. 536; 1941 BTA LEXIS 1107; October 31, 1941, Promulgated 1941 BTA LEXIS 1107">*1107 INCOME - GIFT OF ACCRUED INTEREST. - A taxpayer on a cash basis is not in rec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613731/ | Richard J. Galuska, Petitioner v. Commissioner of Internal Revenue, RespondentGaluska v. CommissionerDocket No. 15609-90United States Tax Court98 T.C. 661; 1992 U.S. Tax Ct. LEXIS 49; 98 T.C. No. 45; June 22, 1992, Filed 1992 U.S. Tax Ct. LEXIS 49">*49 Decision will be entered under Rule 155. P had not filed a Form 10... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613732/ | GEORGE A. NERACHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Neracher v. CommissionerDocket No. 74411.United States Board of Tax Appeals32 B.T.A. 236; 1935 BTA LEXIS 978; March 14, 1935, Promulgated 1935 BTA LEXIS 978">*978 Petitioner on a cash basis is entitled to deduct the entire amount of intere... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613733/ | JENNE K. BRITELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBritell v. CommissionerDocket No. 26958-93United States Tax CourtT.C. Memo 1995-264; 1995 Tax Ct. Memo LEXIS 265; 69 T.C.M. 2904; June 15, 1995, Filed 1995 Tax Ct. Memo LEXIS 265">*265 Decision will be entered under Rule 155. Approximately 16... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613734/ | KATE R. DE FOREST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.De Forest v. CommissionerDocket No. 37284.United States Board of Tax Appeals27 B.T.A. 373; 1932 BTA LEXIS 1082; December 19, 1932, Promulgated 1932 BTA LEXIS 1082">*1082 Andrew T. Smith, Esq., for the petitioner. L. S. Pendleton, Esq., for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613735/ | Florence L. Long v. Commissioner.Long v. CommissionerDocket No. 4076-70 SC.United States Tax CourtT.C. Memo 1971-136; 1971 Tax Ct. Memo LEXIS 200; 30 T.C.M. 588; T.C.M. (RIA) 71136; June 9, 1971, Filed Florence L. Long, pro se, 1509 16th St., N.W., Washington, D.C.R.S. Erickson, for the respondent. SACKS Memorandum Fi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613737/ | NICHOLAS KLIMENKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKlimenko v. CommissionerDocket No. 8193-91United States Tax CourtT.C. Memo 1993-340; 1993 Tax Ct. Memo LEXIS 340; 66 T.C.M. 287; August 2, 1993, Filed 1993 Tax Ct. Memo LEXIS 340">*340 Decision will be entered for petitioner. For petitioner:... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613738/ | LAWRENCE M. PUCCI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPucci v. CommissionerDocket No. 11005-82.United States Tax CourtT.C. Memo 1984-672; 1984 Tax Ct. Memo LEXIS 7; 49 T.C.M. 415; T.C.M. (RIA) 84672; December 27, 1984. Lawrence M. Pucci, pro se. Edith E. Siler, for the respondent. PARKER MEMORA... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613739/ | Audrey Van Dament v. Commissioner.Van Dament v. CommissionerDocket No. 85964.United States Tax CourtT.C. Memo 1962-216; 1962 Tax Ct. Memo LEXIS 90; 21 T.C.M. 1153; T.C.M. (RIA) 62216; September 14, 19621962 Tax Ct. Memo LEXIS 90">*90 Audrey Van Dament, pro se, 814 Stanley Court, Royal Oak, Mich. Ralph A. Anderskow, Es... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613741/ | FREDERICK W. BEHRENS AND ETHEL BEHRENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBehrens v. CommissionerDocket No. 20583-82.United States Tax CourtT.C. Memo 1985-195; 1985 Tax Ct. Memo LEXIS 436; 49 T.C.M. 1284; T.C.M. (RIA) 85195; April 23, 1985. Robert J. Murray, for the petitioners. Robert L. Arch... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613743/ | ESTATE OF GLADYS H. TITUS, DECEASED, JOAN T. SWAN, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Titus v. CommissionerDocket No. 4886-87United States Tax CourtT.C. Memo 1989-466; 1989 Tax Ct. Memo LEXIS 466; 57 T.C.M. 1449; T.C.M. (RIA) 89466; August 29, 1989Larry R. Bauma... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613744/ | Edith Stokby, Petitioner, v. Commissioner of Internal Revenue, RespondentStokby v. CommissionerDocket No. 44495United States Tax Court26 T.C. 912; 1956 U.S. Tax Ct. LEXIS 112; August 6, 1956, Filed 1956 U.S. Tax Ct. LEXIS 112">*112 Decision will be entered under Rule 50. Petitioner filed income tax returns with respec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613745/ | F. COIT JOHNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. F. COIT JOHNSON AND STUART HOLMES JOHNSON, EXECUTORS OF THE ESTATE OF FLORENCE D. JOHNSON, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Johnson v. CommissionerDocket Nos. 75968, 75969.United States Board of Tax Appe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613747/ | Frank C. Papa and Mary Papa v. Commissioner.Papa v. Comm'rDocket Nos. 3553-62, 5369-63.United States Tax CourtT.C. Memo 1970-90; 1970 Tax Ct. Memo LEXIS 269; 29 T.C.M. 421; T.C.M. (RIA) 70090; April 22, 1970, Filed 1970 Tax Ct. Memo LEXIS 269">*269 Held, that for each of the taxable years 1954, 1957, 1958 and 1959 pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653794/ | CONTENTdm
Javascript Required
To experience full interactivity, please enable Javascript in your browser. | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4335527/ | AMC TRUST, J.O. HANEY, JR., J.O. HANEY, III AND PATRICIA A. HANEY TRUSTEES, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent AMC Trust v. Comm'rNo. 22243-03; No. 22244-03; No. 22245-03; No. 22246-03; No. 22294-03 United States Tax Court T.C. Memo 2005-180; 2005 Tax Ct. Memo LEXIS 181; 90 T.C.M. (CC... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4613754/ | Tober-Saifer Shoe Manufacturing Co., formerly known as Tober-Saifer Shoe Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentTober-Saifer Shoe Mfg. Co. v. CommissionerDocket No. 26547United States Tax Court17 T.C. 1042; 1951 U.S. Tax Ct. LEXIS 7; December 26, 1951, Promulgated *7 Decision will be ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2162997/ | 97 Mich. App. 72 (1980)
293 N.W.2d 723
AMERICANS UNITED FOR SEPARATION OF CHURCH AND STATE
v.
KENT COUNTY
Docket No. 44825.
Michigan Court of Appeals.
Decided April 22, 1980.
Dilley & Dilley, for plaintiffs.
Clary, Nantz, Wood, Hoffius, Rankin & Cooper (by Jack R. Clary and Sheila A. Kinney), for defendant.
Before: ALL... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4613756/ | Bart H. Johnson, Jr., and Jimmie Ruth Johnson, Petitioners v. Commissioner of Internal Revenue, RespondentJohnson v. CommissionerDocket No. 10348-78United States Tax Court74 T.C. 1057; 1980 U.S. Tax Ct. LEXIS 80; August 12, 1980, Filed *80 Decision will be entered under Rule 155. Petitioner-husband was an active parti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613757/ | STERRIT KEEFE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Keefe v. CommissionerDocket No. 11975.United States Board of Tax Appeals10 B.T.A. 181; 1928 BTA LEXIS 4167; January 25, 1928, Promulgated *4167 Value of corporate stock on March 1, 1913, determined. Frederick H. Keefe, for the petitioner. L. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613758/ | DAY KIMBALL, LAWRENCE KIMBALL AND HARTFORD-CONNECTICUT TRUST COMPANY, AS ADMINISTRATORS WITH THE WILL ANNEXED OF JEANIE L. KIMBALL, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kimball v. CommissionerDocket No. 49282.United States Board of Tax Appeals29 B.T.A. 60; 1933 BTA LEXIS 1004; October ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613759/ | JOE WATTS MARTIN AND ROSE PUGH MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMartin v. CommissionerDocket No. 16242-81.United States Tax CourtT.C. Memo 1987-170; 1987 Tax Ct. Memo LEXIS 166; 53 T.C.M. (CCH) 486; T.C.M. (RIA) 87170; March 30, 1987. C. Everette Boutwell, for the petitioners. Robert ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1658462/ | 247 S.W.2d 389 (1952)
DEPARTMENT OF HIGHWAYS et al.
v.
COREY.
Court of Appeals of Kentucky.
March 21, 1952.
A. E. Funk, Atty. Gen., Jo M. Ferguson, Asst. Atty. Gen., for appellants.
Hiram H. Owens, Barbourville, for appellee.
MILLIKEN, Justice.
Shortly after the filing of this appeal, our opinion in Commonwealth v. Kel... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4613761/ | Ima Mines Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentIma Mines Corp. v. CommissionerDocket No. 65045United States Tax Court32 T.C. 1360; 1959 U.S. Tax Ct. LEXIS 73; September 30, 1959, Filed *73 Decision will be entered for the petitioner. Petitioner entered into an option agreement whereb... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613762/ | CYRUS T. SANTA MARIA AND LUISA J. SANTA MARIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSanta Maria v. CommissionerDocket No. 1290-92United States Tax CourtT.C. Memo 1994-622; 1994 Tax Ct. Memo LEXIS 629; 68 T.C.M. (CCH) 1468; December 19, 1994, Filed *629 Decision will be entered under Rule 155. R ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1944353/ | 373 So. 2d 985 (1979)
Elmore MICHEL, Plaintiff-Appellee,
v.
W. A. RYAN, Jr., et al., Defendants-Appellants.
No. 7056.
Court of Appeal of Louisiana, Third Circuit.
July 25, 1979.
Writ Refused October 8, 1979.
*986 Stafford, Trimble, Randow & Smith, James T. Trimble, Jr., Alexandria, for defendants-appellants.
Ledbetter,... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4613765/ | Radio Station WBIR, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentRadio Station WBIR, Inc. v. CommissionerDocket No. 60621United States Tax Court31 T.C. 803; 1959 U.S. Tax Ct. LEXIS 257; January 23, 1959, Filed *257 Decision will be entered under Rule 50. Petitioner, a corporation which operated a r... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613766/ | James W. Maxwell v. Commissioner.Maxwell v. CommissionerDocket No. 1596-67.United States Tax CourtT.C. Memo 1969-71; 1969 Tax Ct. Memo LEXIS 227; 28 T.C.M. (CCH) 390; T.C.M. (RIA) 69071; April 14, 1969, Filed James W. Maxwell, pro se, 1503 Baymiller Walk, Cincinnati, Ohio. Rudolf L. Jansen, for respondent. ATKINSMemor... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613769/ | Spriesch Tool and Mfg. Co., Inc. v. Commissioner.Spriesch Tool & Mfg. Co. v. CommissionerDocket Nos. 19787, 20532.United States Tax Court1951 Tax Ct. Memo LEXIS 228; 10 T.C.M. (CCH) 458; T.C.M. (RIA) 51142; May 17, 1951*228 On motion of respondent, the Court reconsiders its Memorandum Findings of Fact and Opinion ente... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613770/ | Henry Dumas v. Commissioner.Dumas v. CommissionerDocket No. 18427.United States Tax Court1950 Tax Ct. Memo LEXIS 122; 9 T.C.M. (CCH) 693; T.C.M. (RIA) 50196; August 15, 1950*122 Since petitioner received no unreported income in the taxable years, respondent erred in his determination of deficiencies. Henry Dumas, pro... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613771/ | DOLPH F. MATCHINSKE AND MARILYN R. MATCHINSKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMatchinske v. CommissionerDocket No. 22194-86.United States Tax CourtT.C. Memo 1987-309; 1987 Tax Ct. Memo LEXIS 309; 53 T.C.M. (CCH) 1211; T.C.M. (RIA) 87309; June 23, 1987. Christopher M. Laquer, for the petitio... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613772/ | ELTON L. CLEMENTS and BONNIE L. CLEMENTS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Clements v. CommissionerDocket Nos. 8500-77, 2276-78, 2277-78.United States Tax CourtT.C. Memo 1981-530; 1981 Tax Ct. Memo LEXIS 210; 42 T.C.M. (CCH) 1144; T.C.M. (RIA) 81530; September 22, 1981; As Amended O... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613774/ | APPEAL OF J. P. BELL CO., INC.J. P. Bell Co. v. CommissionerDocket No. 4566.United States Board of Tax Appeals3 B.T.A. 254; 1925 BTA LEXIS 1989; December 31, 1925, Decided Submitted September 21, 1925. *1989 The Commissioner has five years from the date of filing a delinquent return due under the Revenue Act of 1918 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613776/ | ROBERT ABRAMS, JR., and CLIFFORD ABRAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAbrams v. CommissionerDocket No. 3541-73United States Tax CourtT.C. Memo 1974-165; 1974 Tax Ct. Memo LEXIS 157; 33 T.C.M. (CCH) 722; T.C.M. (RIA) 74165; June 24, 1974, Filed. A. Glenn Sowders, Jr., for the petitioners. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613777/ | SIMON J. DONNELLY and KATHERINE DONNELLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDonnelly v. CommissionerDocket No. 7615-72.United States Tax CourtT.C. Memo 1974-226; 1974 Tax Ct. Memo LEXIS 90; 33 T.C.M. (CCH) 1002; T.C.M. (RIA) 74226; August 29, 1974, Filed. Sidney Meyers, for the petitioners. L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613779/ | Estate of Claude E. Brimm, Deceased, Delores E. Brimm, Special Administrator and Delores E. Brimm, Petitioners v. Commissioner of Internal Revenue, Respondent; Blessed Religious Institute of Mercenary Missionaries, A Corporation Sole, Acting for and on Behalf of The First Church of God The Father, Petitioner v. Commiss... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613781/ | Estate of William Wikoff Smith, Deceased, George J. Hauptfuhrer, Jr., Administrator pro tem, Petitioner v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 16500-79United States Tax Court77 T.C. 326; 1981 U.S. Tax Ct. LEXIS 77; August 11, 1981, Filed *77 Decedent's widow elected to take agai... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613784/ | William A. Leavell and Estate of Myrtle W. Leavell, Deceased, William A. Leavell, Administrator v. Commissioner.Leavell v. CommissionerDocket No. 638-62.United States Tax CourtT.C. Memo 1965-93; 1965 Tax Ct. Memo LEXIS 239; 24 T.C.M. (CCH) 477; T.C.M. (RIA) 65093; April 9, 1965*239 deQuincy V. Sutton, for the petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613785/ | Sidney R. Baer v. Commissioner. S. Charles Baer, also known as Charles S. Baer, Transferee and Beneficiary v. Commissioner. Sidney R. Baer, Jr., Transferee and Beneficiary v. Commissioner. Marguerite S. Baer, Donee and Transferee v. Commissioner.Baer v. CommissionerDocket Nos. 109681, 109867, 109868, and 110218.United ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613789/ | Burleigh F. Barnett and Nanon L. Barnett, Petitioners v. Commissioner of Internal Revenue, RespondentBarnett v. CommissionerDocket No. 9270-76United States Tax Court69 T.C. 609; 1978 U.S. Tax Ct. LEXIS 188; January 26, 1978, Filed *188 Decision will be entered for the respondent. Petitioner formerly was employed as th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613790/ | Iverson & Laux, Inc., an Illinois Corporation, Petitioner, v. James Forrestal, Secretary of the Navy of the United States, RespondentIverson & Laux, Inc. v. ForrestalDocket No. 300-R.United States Tax Court6 T.C. 247; 1946 U.S. Tax Ct. LEXIS 290; February 25, 1946, Promulgated *290 An order of dismissal will be entered... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613791/ | William & Martha Laubach v. Commissioner.Laubach v. CommissionerDocket No. 17986.United States Tax Court1949 Tax Ct. Memo LEXIS 271; 8 T.C.M. (CCH) 105; T.C.M. (RIA) 49025; February 3, 1949*271 O. A. Fountain, Esq., Republic Bank Bldg., Dallas, Tex., for the petitioners. J. Marvin Kelley, Esq., for the respondent. DI... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613793/ | Spicer Theatre, Inc. v. Commissioner. Copley Theatre, Inc. v. Commissioner.Spicer Theatre, Inc. v. CommissionerDocket Nos. 657-62, 658-62.United States Tax CourtT.C. Memo 1964-79; 1964 Tax Ct. Memo LEXIS 254; 23 T.C.M. (CCH) 486; T.C.M. (RIA) 64079; March 26, 1964Samuel Goldman, for the petitioners. Joseph*255 P. Crow... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613796/ | ROYAL MARCHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. QUILL, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Marcher v. CommissionerDocket Nos. 67800, 67808.United States Board of Tax Appeals32 B.T.A. 76; 1935 BTA LEXIS 997; February 19, 1935, Promulgated *997 M owned stock of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613798/ | * Robbins Tire and Rubber Company, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentRobbins Tire & Rubber Co. v. CommissionerDocket No. 2287-67United States Tax Court52 T.C. 420; 1969 U.S. Tax Ct. LEXIS 115; June 12, 1969, Filed *115 Decision will be entered under Rule 50. Petitioner, an accrual basis t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613799/ | THE HARTMAN TOBACCO COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hartman Tobacco Co. v. CommissionerDocket No. 104919.United States Board of Tax Appeals45 B.T.A. 311; 1941 BTA LEXIS 1143; October 8, 1941, Promulgated *1143 1. BASIS. - Transferee takes transferor's basis for depreciation under ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613800/ | Charles Wilson and Goldie Mae Wilson, Petitioners, v. Commissioner of Internal Revenue, RespondentWilson v. CommissionerDocket No. 92910United States Tax Court39 T.C. 362; 1962 U.S. Tax Ct. LEXIS 32; November 6, 1962, Filed *32 Decision will be entered for the respondent. In 1957 petitioner Charles Wilson retired from... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613853/ | Henry Ginsburg and Bernice K. Ginsburg v. Commissioner.Ginsburg v. CommissionerDocket No. 77739.United States Tax CourtT.C. Memo 1960-37; 1960 Tax Ct. Memo LEXIS 252; 19 T.C.M. (CCH) 193; T.C.M. (RIA) 60037; March 8, 1960*252 Deductions: Losses: Goodwill. - Taxpayer, a registered pharmacist, was a member of a partners... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613855/ | Richard J. Ashby and Klea C. Ashby v. Commissioner.Ashby v. CommissionerDocket No. 1159-68.United States Tax CourtT.C. Memo 1969-238; 1969 Tax Ct. Memo LEXIS 55; 28 T.C.M. (CCH) 1242; T.C.M. (RIA) 69238; November 10, 1969, Filed *55 Petitioners incurred indirect moving expenses and real estate selling expenses in conn... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4334035/ | CALVIN E. AND CAROL D. NEYMEYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNEYMEYER v. COMMISSIONERNo. 12161-00SUnited States Tax CourtT.C. Summary Opinion 2002-120; 2002 Tax Ct. Summary LEXIS 122; September 18, 2002, Filed *122 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT B... | 01-04-2023 | 11-14-2018 |
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