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https://www.courtlistener.com/api/rest/v3/opinions/4613856/ | ARTHUR K. AMMEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAmmen v. CommissionerDocket No. 981-79.United States Tax CourtT.C. Memo 1982-476; 1982 Tax Ct. Memo LEXIS 269; 44 T.C.M. (CCH) 875; T.C.M. (RIA) 82476; August 17, 1982. Taylor W. O'Hearn, for the petitioner. Dennis M. Kelly and Joseph T. Chalh... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613857/ | Edward L. Scott, Jr. v. Commissioner.Scott v. CommissionerDocket No. 63205.United States Tax CourtT.C. Memo 1958-117; 1958 Tax Ct. Memo LEXIS 111; 17 T.C.M. (CCH) 638; T.C.M. (RIA) 58117; June 24, 1958Edward L. Scott, Jr., 481 Vallejo Street, San Francisco, Calif., pro se. Jules Breslow, Esq., for the respondent. WIT... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613858/ | Pat Krahenbuhl and Emma L. Krahenbuhl v. Commissioner.Krahenbuhl v. CommissionerDocket No. 5010-66.United States Tax CourtT.C. Memo 1968-34; 1968 Tax Ct. Memo LEXIS 263; 27 T.C.M. (CCH) 155; T.C.M. (RIA) 68034; February 27, 1968. Filed Jack Keyes, 720 N. 18th, Bessemer, Ala., for the petitioners. Robert D. Hoffman, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613860/ | ANTHONY I. PROVITOLA and KATHLEEN A. PROVITOLA, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentProvitola v. CommissionerDocket No. 14520-88United States Tax CourtT.C. Memo 1990-523; 1990 Tax Ct. Memo LEXIS 576; 60 T.C.M. (CCH) 939; T.C.M. (RIA) 90523; October 2, 1990, Filed *576 Decision will be entered un... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613862/ | PERCY H. CLARK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Clark v. CommissionerDocket No. 65177.United States Board of Tax Appeals31 B.T.A. 1082; 1935 BTA LEXIS 1026; January 17, 1935, Promulgated *1026 1. The income from an irrevocable trust created by a father for the benefit of his minor child, w... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613801/ | JOHN A. FRANCISCO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrancisco v. Comm'rNo. 7670-00 United States Tax Court119 T.C. 317; 2002 U.S. Tax Ct. LEXIS 59; 119 T.C. No. 20; December 19, 2002, Filed *59 Decision entered. Petitioner (P), a U.S. citizen residing in American Samoa, was employed as chie... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613804/ | Stewart Title Guaranty Company, Petitioner, v. Commissioner of Internal Revenue, RespondentStewart Title Guaranty Co. v. CommissionerDocket No. 19567United States Tax Court15 T.C. 566; 1950 U.S. Tax Ct. LEXIS 52; October 31, 1950, Promulgated *52 Decision will be entered for the petitioner. Petitioner corporation purc... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613806/ | CHICAGO, INDIANAPOLIS & LOUISVILLE RAILWAY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chicago, Indianapolis & Louisville Ry. v. CommissionerDocket No. 11152.United States Board of Tax Appeals10 B.T.A. 1143; 1928 BTA LEXIS 3961; March 1, 1928, Promulgated *3961 Cost of certain stock acquired in 19... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613808/ | Charles E. Cooney v. Commissioner.Cooney v. CommissionerDocket No. 105907.United States Tax Court1942 Tax Ct. Memo LEXIS 17; 1 T.C.M. (CCH) 264; T.C.M. (RIA) 42670; 12/22/1942*17 Laurence Sovik, Esq., for the petitioner. Harold D. Thomas, Esq., for the respondent. STERNHAGEN Memorandum Findings of Fact and Opinion Th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613809/ | RALPH M. LOWENBACH and DENA F. LOWENBACH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLowenbach v. CommissionerDocket Nos. 17760-81; 11547-83.United States Tax CourtT.C. Memo 1987-496; 1987 Tax Ct. Memo LEXIS 492; 54 T.C.M. (CCH) 715; T.C.M. (RIA) 87496; September 28, 1987. Jeffrey M. Garrod, for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613811/ | AMIDEO GUZZONE AND FRANCES GUZZONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGuzzone v. CommissionerDocket No. 16634-81.United States Tax CourtT.C. Memo 1983-283; 1983 Tax Ct. Memo LEXIS 500; 46 T.C.M. (CCH) 215; T.C.M. (RIA) 83283; May 24, 1983. Amideo Guzzone and Frances Guzzone, pro se. Lewis R. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613812/ | J. C. FRANCESCONI & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.J. C. Francesconi & Co. v. CommissionerDocket No. 10585.United States Board of Tax Appeals10 B.T.A. 658; 1928 BTA LEXIS 4065; February 10, 1928, Promulgated *4065 1. EXPENSES, COMPENSATION FOR SERVICES. - The petitioner authorized tw... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613813/ | WILLIAM E. METZGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Metzger v. CommissionerDocket No. 35169.United States Board of Tax Appeals21 B.T.A. 1271; 1931 BTA LEXIS 2223; January 20, 1931, Promulgated *2223 Certain stock owned by petitioner was worthless in 1925, and the cost thereof was a proper d... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613817/ | Cenap Kiratli v. Commissioner.Kiratli v. CommissionerDocket No. 5721-67.United States Tax CourtT.C. Memo 1969-90; 1969 Tax Ct. Memo LEXIS 205; 28 T.C.M. (CCH) 495; T.C.M. (RIA) 69090; May 8, 1969, Filed Cenap Kiratli, Pro se, 1119 Sherwood Ave., Baltimore, Md. Charles L. Dunlap, for the respondent. KERN Memorandum Opi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613820/ | Appeal of WHITNEY DUPLICATING CHECK CO.Whitney Duplicating Check Co. v. CommissionerDocket No. 1801.United States Board of Tax Appeals1 B.T.A. 1028; 1925 BTA LEXIS 2703; April 15, 1925, decided Submitted March 30, 1925. *2703 W. M. Ripy, Esq., for the taxpayer. W. Frank Gibbs, Esq., for the Commissioner. *1028 Befo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613822/ | C. W. CAREY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carey v. CommissionerDocket No. 2432.United States Board of Tax Appeals6 B.T.A. 539; 1927 BTA LEXIS 3483; March 16, 1927, Promulgated *3483 1. Expenditures made on an oil well which proved worthless and was abandoned, are deductible as a loss in... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613823/ | CHARLES J. DELONE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Delone v. CommissionerDocket No. 77865.United States Board of Tax Appeals34 B.T.A. 1139; 1936 BTA LEXIS 591; October 20, 1936, Promulgated *591 Fraud with intent to evade tax for each of four years established by clear and convincing eviden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613825/ | Estate of Joseph E. Sorg, Deceased, First and Merchants National Bank of Richmond, Virginia, and W. Stuart Sorg, Executors and Trustees v. Commissioner. Walter F. Lipford v. Commissioner.Estate of Sorg v. CommissionerDocket Nos. 102928, 102929.United States Tax Court1943 Tax Ct. Memo LEXIS 366; 1 T.C.M. (CCH) 879; T.C.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613827/ | GEORGE J. ROCKSON and RUTH U. ROCKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Rockson v. CommissionerDocket No. 3769-74.United States Tax CourtT.C. Memo 1976-288; 1976 Tax Ct. Memo LEXIS 116; 35 T.C.M. (CCH) 1286; T.C.M. (RIA) 760288; September 9, 1976, Filed J. C. DeDobbeleer, for the petitioners.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613828/ | The Shaw-Walker Company v. Commissioner.Shaw-Walker Co. v. CommissionerDocket No. 91330.United States Tax CourtT.C. Memo 1965-309; 1965 Tax Ct. Memo LEXIS 22; 24 T.C.M. (CCH) 1709; T.C.M. (RIA) 65309; November 30, 1965*22 Held, Petitioner accumulated earnings and profits beyond the reasonable needs of its business, an... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613830/ | Dorothy E. Archambault v. Commissioner.Archambault v. CommissionerDocket No. 4686-69 SC.United States Tax CourtT.C. Memo 1970-234; 1970 Tax Ct. Memo LEXIS 125; 29 T.C.M. (CCH) 1002; T.C.M. (RIA) 70234; August 18, 1970, Filed Leslie Marcus, for the petitioner. Edward DeFranceschi, for the respondent. DAWSONMemorandum O... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613831/ | Cumberland Portland Cement Company, Petitioner, v. Commissioner of Internal Revenue, RespondentCumberland Portland Cement Co. v. CommissionerDocket No. 56829United States Tax Court29 T.C. 1185; 1958 U.S. Tax Ct. LEXIS 218; March 31, 1958, Filed *218 Decision will be entered under Rule 50. 1. Collateral Estoppel. -- H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613832/ | Breece Veneer and Panel Company, Petitioner, v. Commissioner of Internal Revenue, RespondentBreece Veneer & Panel Co. v. CommissionerDocket No. 26153United States Tax Court22 T.C. 1386; 1954 U.S. Tax Ct. LEXIS 90; September 30, 1954, Filed September 30, 1954, Filed *90 Decision will be entered under Rule 50. Petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613834/ | STUART L. GIBSON and GRETCHEN B. GIBSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGibson v. CommissionerDocket No. 2906-80.United States Tax CourtT.C. Memo 1982-342; 1982 Tax Ct. Memo LEXIS 399; 44 T.C.M. (CCH) 168; T.C.M. (RIA) 82342; June 21, 1982. Stuart L. Gibson, pro se. Miles D. Friedman, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613835/ | METROPOLITAN EDISON COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Metropolitan Edison Co. v. CommissionerDocket No. 57869.United States Board of Tax Appeals35 B.T.A. 1110; 1937 BTA LEXIS 795; May 14, 1937, Promulgated *795 1. A corporation which in a prior year had issued its own bonds at a dis... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613836/ | FEDERAL OIL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Federal Oil Corp. v. CommissionerDocket No. 27855.United States Board of Tax Appeals24 B.T.A. 622; 1931 BTA LEXIS 1613; November 5, 1931, Promulgated *1613 Where the petitioner acquired all the assets of a taxpayer corporation and ass... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613837/ | Litta Matthaei, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of Emma Matthaei, Deceased, Frederick C. Matthaei, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent. Frederick C. Matthaei, Petitioner, v. Commissioner of Internal Revenue, RespondentMatthaei v. CommissionerDocket... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613838/ | Girard Trust Corn Exchange Bank, Petitioner, v. Commissioner of Internal Revenue, RespondentGirard Trust Corn Exchange Bank v. CommissionerDocket No. 36015United States Tax Court22 T.C. 1343; 1954 U.S. Tax Ct. LEXIS 86; September 30, 1954, Filed September 30, 1954, Filed *86 Decision will be entered under Rule 60. 1. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613839/ | Gulf-Puerto Rico Lines, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentGulf-Puerto Rico Lines, Inc. v. CommissionerDocket No. 1281-69United States Tax Court61 T.C. 644; 1974 U.S. Tax Ct. LEXIS 153; February 11, 1974, Filed *153 Decision will be entered under Rule 155. Petitioner, a foreign corporation... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613840/ | Ella B. Higgs, Petitioner, v. Commissioner of Internal Revenue, RespondentHiggs v. CommissionerDocket No. 24233United States Tax Court16 T.C. 16; 1951 U.S. Tax Ct. LEXIS 320; January 8, 1951, Promulgated *320 Decision will be entered for respondent. In the taxable year 1948, petitioner received $ 7,000.08 as the desig... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613844/ | Alice McCourt Lamm, Petitioner, et al. 1 v. Commissioner of Internal Revenue, RespondentLamm v. CommissionerDocket Nos. 21724, 21725, 21726, 22126, 22127, 22128, 22129, 22130, 22131, 22132, 22133, 22635, 22636, 22637, 22638United States Tax Court15 T.C. 305; 1950 U.S. Tax Ct. LEXIS 87; September 26, 1950, Promulgated *... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613846/ | Saxe Perry Gantz, Petitioner, v. Commissioner of Internal Revenue, RespondentGantz v. CommissionerDocket No. 51736United States Tax Court23 T.C. 576; 1954 U.S. Tax Ct. LEXIS 4; December 31, 1954, Filed *4 Decision will be entered for the respondent. Petitioner was divorced from his former wife in 1946 pursuant to a de... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613848/ | ARNOLD L. GINSBURG and JANE LEE GINSBURG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGinsburg v. CommissionerDocket Nos. 4741-69, 184-72.United States Tax CourtT.C. Memo 1976-199; 1976 Tax Ct. Memo LEXIS 205; 35 T.C.M. (CCH) 860; T.C.M. (RIA) 760199; June 21, 1976, Filed Sidney Blumenberg and Ralph A. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613849/ | MANUEL AND SHEILA REIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; KEY MAN FUNDING CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentReis v. CommissionerDocket Nos. 3153-92, 3154-92United States Tax CourtT.C. Memo 1995-231; 1995 Tax Ct. Memo LEXIS 232; 69 T.C.M. (CCH) 2728; May 25... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613850/ | Robert Verta and Caroline Verta v. Commissioner.Verta v. CommissionerDocket No. 65027.United States Tax CourtT.C. Memo 1959-143; 1959 Tax Ct. Memo LEXIS 105; 18 T.C.M. (CCH) 632; T.C.M. (RIA) 59143; July 8, 1959*105 Petitioners' farm was purchased and operated with the intention of making a profit. Held, the mere fact... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613852/ | HERK VISNAPUU, 1 Petitioner v. Commissioner of Internal Revenue, Respondent Visnapuu v. CommissionerDocket Nos. 2771-84; 2772-84; 2773-84.United States Tax CourtT.C. Memo 1987-354; 1987 Tax Ct. Memo LEXIS 354; 53 T.C.M. (CCH) 1381; T.C.M. (RIA) 87354; July 21, 1987. Jeffry L. Weiler, for the petitioners. Grant A. Wolf... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4339952/ | JERRY J. SUN AND SUN NAM SUN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMinchem Int'l v. Comm'rDocket Nos. 3704-12, 3705-12.United States Tax CourtT.C. Memo 2015-56; 2015 Tax Ct. Memo LEXIS 56; March 24, 2015, FiledDecisions will be entered under Rule 155.2015 Tax Ct. Memo LEXIS 56">*56 George W. Conne... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4473185/ | NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FILED
FOR THE NINTH CIRCUIT
JAN 14 2020
... | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613866/ | JOSEPH W. BELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBell v. CommissionerDocket No. 3008-78.United States Tax CourtT.C. Memo 1980-467; 1980 Tax Ct. Memo LEXIS 116; 41 T.C.M. (CCH) 215; T.C.M. (RIA) 80467; October 21, 1980, Filed *116 Petitioner worked as a taxi driver in Las Vegas, Hevada.He filed... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613867/ | CAROLINE T. KISSEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kissel v. CommissionerDocket No. 21788.United States Board of Tax Appeals15 B.T.A. 1270; 1929 BTA LEXIS 2694; April 5, 1929, Promulgated *2694 1. Where a taxpayer owns a life interest in real property and erects a building thereon with he... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613869/ | Elizabeth M. August (Formerly Elizabeth Magen), et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentAugust v. CommissionerDocket Nos. 58949, 58975, 58976, 58977, 58978United States Tax Court30 T.C. 969; 1958 U.S. Tax Ct. LEXIS 114; July 31, 1958, Filed *114 Decisions will be entered for the respondent... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613870/ | Bernard C. Rivers, Petitioner, v. Commissioner of Internal Revenue, RespondentRivers v. CommissionerDocket No. 68328United States Tax Court33 T.C. 935; 1960 U.S. Tax Ct. LEXIS 199; February 19, 1960, Filed *199 Decision will be entered for the respondent. Held, that where petitioner in a case involving dependency exem... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613874/ | CHARLES K. BEEKMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. S. STANWOOD MENKEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MORTON G. BOGUE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM M. CLARK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613875/ | ROBERT J. HOAGLUND AND BARBARA J. HOAGLUND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHoaglund v. CommissionerDocket No. 11682-81.United States Tax CourtT.C. Memo 1982-688; 1982 Tax Ct. Memo LEXIS 53; 45 T.C.M. (CCH) 219; T.C.M. (RIA) 82688; November 29, 1982. Robert J. Hoaglund, pro se. Christine Ba... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613876/ | Owens-Illinois, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentOwens-Illinois, Inc. v. Comm'rDocket No. 10141-78 United States Tax Court76 T.C. 493; 1981 U.S. Tax Ct. LEXIS 153; 76 T.C. No. 43; March 30, 1981, Filed *153 Held, foreign law is subject to discovery under Rules 70(b) and 146, Tax Court Rul... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613878/ | MICHAEL and JANE BOTWINICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBotwinick v. CommissionerDocket No. 6217-84.United States Tax CourtT.C. Memo 1985-501; 1985 Tax Ct. Memo LEXIS 131; 50 T.C.M. (CCH) 1161; T.C.M. (RIA) 85501; September 24, 1985. Peter R. Stromer, for the petitioners. Lynn L. Casimir... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613879/ | Austin R. Moses and Julius A. Lutz as Executors of the Last Will and Testament of Florence E. Geidel v. Commissioner.Lutz v. CommissionerDocket No. 4862.United States Tax Court1945 Tax Ct. Memo LEXIS 69; 4 T.C.M. (CCH) 903; T.C.M. (RIA) 45301; September 28, 1945Joseph M. Blake, Esq., 720 Brant Bldg., Canton, O., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613880/ | LINDA NEU-KRAEMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNeu-Kraemer v. CommissionerDocket No. 40388-84.United States Tax CourtT.C. Memo 1986-412; 1986 Tax Ct. Memo LEXIS 194; 52 T.C.M. (CCH) 363; T.C.M. (RIA) 86412; September 3, 1986. Patience D. Roggensack, for the petitioner. James M. Klein, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613884/ | DORA ELLEN CAUDLE, Petitioner(s), v. COMMISSIONER OF INTERNAL REVENUE, RespondentCaudle v. Comm'rDocket No. 24408-14 L.United States Tax Court2015 U.S. Tax Ct. LEXIS 56; August 7, 2015, EnteredCaudle v. Comm'r, T.C. Memo 2014-196">T.C. Memo 2014-196, 2014 Tax Ct. Memo LEXIS 193">2014 Tax Ct. Memo LEXIS 193 (T.C., 2014)... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613885/ | HAROLD NACHISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNachison v. CommissionerDocket No. 14251-78.United States Tax CourtT.C. Memo 1981-113; 1981 Tax Ct. Memo LEXIS 632; 41 T.C.M. (CCH) 1079; T.C.M. (RIA) 81113; March 10, 1981. *632 Held, part of the underpayment of petitioner's taxes for each of ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613886/ | Kenneth Kaecker and Golden Kaecker, Petitioners, v. Commissioner of Internal Revenue, RespondentKaecker v. CommissionerDocket No. 61361United States Tax Court30 T.C. 897; 1958 U.S. Tax Ct. LEXIS 129; July 9, 1958, Filed *129 Decision will be entered under Rule 50. Petitioners, in 1952, sold property used in their trad... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2208928/ | 177 Cal. App. 2d 353 (1960)
NESBITT FRUIT PRODUCTS, INC. (a Corporation), et al., Respondents,
v.
DEL MONTE BEVERAGE COMPANY (a Corporation) et al., Appellants.
Civ. No. 18511.
California Court of Appeals. First Dist., Div. One.
Jan. 25, 1960.
Francis Heisler, Charles A. Stewart and Patricia Lane for Appellants.
W... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/3270079/ | This appeal involves the construction of the following exemption contained in the double indemnity clause of a life insurance policy issued by appellee as insurer upon the life of George W. Martin, deceased, in which Susie J. Martin, appellant, was designated as beneficiary, to-wit:
"The double indemnity will be payabl... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4613889/ | Estate of Leo A. Bourke, Deceased, Frances L. Bourke, Executrix v. Commissioner.Estate of Bourke v. CommissionerDocket No. 77779.United States Tax CourtT.C. Memo 1960-94; 1960 Tax Ct. Memo LEXIS 196; 19 T.C.M. (CCH) 496; T.C.M. (RIA) 60094; May 10, 1960William D. McKee, Esq., for the petitioner. Godfrey L. Munter, Jr.,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613890/ | Bloomfield Steamship Company, Petitioner, v. Commissioner of Internal Revenue, RespondentBloomfield S.S. Co. v. CommissionerDocket No. 64074United States Tax Court33 T.C. 75; 1959 U.S. Tax Ct. LEXIS 58; October 22, 1959, Filed *58 Decision will be entered under Rule 50. In 1951, petitioner purchased eight war-built ve... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613892/ | O. WAYNE ROLLINS and GRACE W. ROLLINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRollins v. CommissionerDocket No. 6480-77.United States Tax CourtT.C. Memo 1979-331; 1979 Tax Ct. Memo LEXIS 197; 38 T.C.M. (CCH) 1274; T.C.M. (RIA) 79331; August 22, 1979, Filed Michael C. Russ,L. Joseph Loveland, and Wil... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613893/ | ARTHUR J. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket No. 273-78.United States Tax CourtT.C. Memo 1980-9; 1980 Tax Ct. Memo LEXIS 576; 39 T.C.M. (CCH) 868; T.C.M. (RIA) 80009; January 15, 1980, Filed Arthur J. Johnson, pro se. William F. Halley, for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613894/ | LYNNE T. ROBINSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. CHARLES D. ROBINSON, II and SARA J. ROBINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Robinson v. CommissionerDocket Nos. 445-77 659-77United States Tax CourtT.C. Memo 1978-21; 1978 Tax Ct. Memo LEXIS 498; 37 T.C.M. (CCH... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613895/ | WAYNE AND LISSIE E. MASSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMassey v. CommissionerDocket No. 1088-90United States Tax CourtT.C. Memo 1991-53; 1991 Tax Ct. Memo LEXIS 78; 61 T.C.M. (CCH) 1874; T.C.M. (RIA) 91053; February 11, 1991, Filed *78 An appropriate order and decision will be entered. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613897/ | Charles S. McVeigh, Petitioner, v. Commissioner of Internal Revenue, RespondentMcVeigh v. CommissionerDocket No. 221United States Tax Court3 T.C. 1246; 1944 U.S. Tax Ct. LEXIS 66; August 22, 1944, Promulgated *66 Decision will be entered under Rule 50. A trust instrument provided that petitioner should be life benefic... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613899/ | RALPH B. SCHEIBNER and DONNA R. SCHEIBNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentScheibner v. CommissionerDocket No. 38939-84.United States Tax CourtT.C. Memo 1986-459; 1986 Tax Ct. Memo LEXIS 155; 52 T.C.M. (CCH) 586; T.C.M. (RIA) 86459; September 18, 1986. Ralph B. Scheibner and Donna R. Scheibn... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613900/ | Estate of Earl W. Hamlin, Deceased, Helen B. Hamlin, Executrix v. Commissioner.Estate of Earl W. Hamlin, Deceased v. CommissionerDocket No. 20602.United States Tax Court1950 Tax Ct. Memo LEXIS 178; 9 T.C.M. (CCH) 477; T.C.M. (RIA) 50142; June 9, 1950*178 1. During the taxable years 1942 and 1943 and during the short p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613902/ | JOSEPH MCREYNOLDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McReynolds v. CommissionerDocket Nos. 21189, 31121.United States Board of Tax Appeals17 B.T.A. 331; 1929 BTA LEXIS 2314; September 19, 1929, Promulgated *2314 Held that of the sums drawn by petitioner from the corporation of which he was pre... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613903/ | HELEN B. ACHELIS AND FRANK D. HENDRICKSON AS EXECUTORS OF THE ESTATE OF FREDERIC G. ACHELIS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Achelis v. CommissionerDocket No. 52297.United States Board of Tax Appeals28 B.T.A. 244; 1933 BTA LEXIS 1164; May 31, 1933, Promulgated *1164 George L. Shearer, Esq.,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613904/ | RICHARD P. MEAGHER AND JANE P. MEAGHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMeagher v. CommissionerDocket No. 35700-83.United States Tax CourtT.C. Memo 1986-116; 1986 Tax Ct. Memo LEXIS 493; 51 T.C.M. (CCH) 676; T.C.M. (RIA) 86116; March 24, 1986Charles B. Swartwood and Francis J. Russell, for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613905/ | Rose Ann Coates Trust, Robert N. Coates, Trustee, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentCoates Trust v. CommissionerDocket Nos. 5810-68, 5813-68, 5834-68, 5870-68, 5872-68United States Tax Court55 T.C. 501; 1970 U.S. Tax Ct. LEXIS 8; December 15, 1970, Filed *8 Decisions will be entered u... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613908/ | WILLIAM E. D'ANJOU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentD'Anjou v. CommissionerDocket No. 34585-85United States Tax CourtT.C. Memo 1992-138; 1992 Tax Ct. Memo LEXIS 201; 63 T.C.M. (CCH) 2315; T.C.M. (RIA) 92138; March 9, 1992, Filed *201 Decision will be entered under Rule 155. William E. D'Anjo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613911/ | Donald E. Hickok and Helen A. Hickok v. Commissioner.Hickok v. CommissionerDocket No. 128-64.United States Tax CourtT.C. Memo 1965-204; 1965 Tax Ct. Memo LEXIS 126; 24 T.C.M. (CCH) 1073; T.C.M. (RIA) 65204; July 26, 1965*126 Donald E. Hickok and Helen A. Hickok, pro se, 4800 W. 96th St., Inglewood, Calif. Richard L. F... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613912/ | Texoma Supply Company v. Commissioner.Texoma Supply Co. v. CommissionerDocket No. 52401.United States Tax CourtT.C. Memo 1958-36; 1958 Tax Ct. Memo LEXIS 196; 17 T.C.M. (CCH) 147; T.C.M. (RIA) 58036; February 28, 1958*196 In 1947 an individual who for the past 10 years had conducted a sole proprietorship business caus... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613913/ | Floyd J. Voight and Marion C. Voight, Petitioners v. Commissioner of Internal Revenue, Respondent; Floyd J. Voight and C. Lorraine Perk Voight, Petitioners v. Commissioner of Internal Revenue, RespondentVoight v. CommissionerDocket Nos. 4565-74, 7014-75United States Tax Court68 T.C. 99; 1977 U.S. Tax Ct. LEXIS 116; Apr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613914/ | MANUEL FERNANDEZ, a.k.a. MANUEL A. FERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFernandez v. CommissionerDocket No. 22721-86.United States Tax CourtT.C. Memo 1987-557; 1987 Tax Ct. Memo LEXIS 549; 54 T.C.M. (CCH) 1036; T.C.M. (RIA) 87557; November 9, 1987. Robert S. Steinberg, for the petitione... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613916/ | THE SANFORD CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sanford Corp. v. CommissionerDocket No. 91217.United States Board of Tax Appeals38 B.T.A. 139; 1938 BTA LEXIS 910; July 20, 1938, Promulgated *910 A personal holding corporation on a cash basis declared a dividend one day prior to the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613917/ | HAZLETON CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.HAZLETON CORP. v. COMMISSIONERDocket No. 61954.United States Board of Tax Appeals36 B.T.A. 908; 1937 BTA LEXIS 637; November 23, 1937, Promulgated *637 In the early part of 1928 a Delaware corporation and a California corporation were en... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613918/ | MERRILL TRUST CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Merrill Trust Co. v. CommissionerDocket No. 28802.United States Board of Tax Appeals21 B.T.A. 1409; 1931 BTA LEXIS 2193; January 29, 1931, Promulgated *2193 1. An amount credited by a taxpayer to a pension fund set up by it for the benefit... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613919/ | Estate of May H. Gilruth, the Northern Trust Company, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentGilruth v. CommissionerDocket No. 6509-65United States Tax Court50 T.C. 850; 1968 U.S. Tax Ct. LEXIS 71; September 11, 1968, Filed *71 Decision will be entered under Rule 50. The decedent was the s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613921/ | Robert S. Davis v. Commissioner.Davis v. CommissionerDocket No. 44614.United States Tax CourtT.C. Memo 1955-251; 1955 Tax Ct. Memo LEXIS 97; 14 T.C.M. (CCH) 1003; T.C.M. (RIA) 55251; 6 Oil & Gas Rep. 545; August 31, 1955*97 Petitioner paid $32,000 on July 6, 1944, for a partial assignment of an oil and gas lease dated... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613923/ | Abraham N. Spanel v. Commissioner.Spanel v. CommissionerDocket No. 107694.United States Tax Court1942 Tax Ct. Memo LEXIS 18; 1 T.C.M. (CCH) 267; T.C.M. (RIA) 42660; 12/22/1942*18 Trust income that was set aside during the tax year for the amortization of patents forming the corpus of the trust held not taxable to the ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613925/ | ALFRED E. FUHLAGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fuhlage v. CommissionerDocket No. 61754.United States Board of Tax Appeals32 B.T.A. 222; 1935 BTA LEXIS 980; March 12, 1935, Promulgated *980 1. In 1920 a corporation capitalized earned surplus and issued additional common stock. This was... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613926/ | Manson L. Reichert, Petitioner, v. Commissioner of Internal Revenue, RespondentReichert v. CommissionerDocket Nos. 23495, 29928United States Tax Court19 T.C. 1027; 1953 U.S. Tax Ct. LEXIS 224; March 10, 1953, Promulgated *224 Decisions will be entered under Rule 50. 1. In May 1942, petitioner became the chairman of a ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613927/ | HUGH L. SMITH and LOIS J. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUESmith v. CommissionerDocket Nos. 17336-79 and 17337-79.United States Tax CourtT.C. Memo 1980-410; 1980 Tax Ct. Memo LEXIS 167; 40 T.C.M. (CCH) 1315; T.C.M. (RIA) 80410; September 22, 1980, Filed Larry N. Johnson and Ruth E. Salek, for respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613928/ | HOWARD D. and LACEY M. ARNAIZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentArnaiz v. CommissionerDocket No. 824-91United States Tax CourtT.C. Memo 1992-729; 1992 Tax Ct. Memo LEXIS 772; 64 T.C.M. (CCH) 1610; December 29, 1992, Filed *772 Decision will be entered for respondent. For Petitioners: Steven ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613953/ | CARNATION MILK PRODUCTS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carnation Milk Products Co. v. CommissionerDocket Nos. 19789, 22495.United States Board of Tax Appeals9 B.T.A. 95; 1927 BTA LEXIS 2672; November 14, 1927, Promulgated *2672 J. S. Y. Ivins, Esq., for the petitioner. J. W. Fisher, E... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613954/ | Victor H. Heyn and Grace Heyn, Petitioners, v. Commissioner of Internal Revenue, RespondentHeyn v. CommissionerDocket No. 88582United States Tax Court39 T.C. 719; 1963 U.S. Tax Ct. LEXIS 202; January 29, 1963, Filed *202 Decision will be entered for the respondent. In 1955 petitioner settled a claim against a former e... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613957/ | William C. Ferreira and Alice C. Ferreira, Petitioners v. Commissioner of Internal Revenue, RespondentFerreira v. CommissionerDocket No. 6318-70United States Tax Court57 T.C. 866; 1972 U.S. Tax Ct. LEXIS 156; March 27, 1972, Filed *156 Decision will be entered for the respondent. In 1961, a summons and complaint was f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613958/ | Albert J. Faber, Petitioner, v. Commissioner of Internal Revenue, RespondentFaber v. CommissionerDocket No. 61017United States Tax Court29 T.C. 1095; 1958 U.S. Tax Ct. LEXIS 236; March 10, 1958, Filed *236 Decision will be entered for the respondent. 1. An allocated portion of petitioner's periodic payments under "agr... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613959/ | FRANK A. ACHILLE and ELIZABETH N. ACHILLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAchille v. CommissionerDocket Nos. 399-78, 400-78.United States Tax CourtT.C. Memo 1979-268; 1979 Tax Ct. Memo LEXIS 250; 38 T.C.M. (CCH) 1056; T.C.M. (RIA) 79268; July 23, 1979, Filed *251 Frank A. Achille, pro se. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613961/ | Estate of Jane B. Ceppi, Deceased, Peter B. Ceppi, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Ceppi v. CommissionerDocket No. 6843-80United States Tax Court78 T.C. 320; 1982 U.S. Tax Ct. LEXIS 132; 78 T.C. No. 23; March 2, 1982, Filed *132 Decision will be entered for the respondent. ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613962/ | Jewell Dubin, Petitioner v. Commissioner of Internal Revenue, RespondentDubin v. CommissionerDocket No. 28578-90United States Tax Court99 T.C. 325; 1992 U.S. Tax Ct. LEXIS 70; 99 T.C. No. 17; September 14, 1992, Filed *70 An appropriate order will be entered. P and her husband, H, held certain partnership interests as... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613963/ | NATIONAL LEAGUE OF POSTMASTERS OF THE UNITED STATES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNational League of Postmasters v. CommissionerDocket No. 8032-93United States Tax CourtT.C. Memo 1995-205; 1995 Tax Ct. Memo LEXIS 206; 69 T.C.M. (CCH) 2569; May 11, 1995, Filed *206 Decision will be entered ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613966/ | Ben F. Hopkins, Petitioner, v. Commissioner of Internal Revenue, RespondentHopkins v. CommissionerDocket No. 110171United States Tax Court5 T.C. 803; 1945 U.S. Tax Ct. LEXIS 74; September 27, 1945, Promulgated *74 Decision will be entered for the respondent in the amounts determined in the deficiency notice. Held, on ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613967/ | ARAM A. CHURUKIAN and MARIE D. CHURUKIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChurukian v. CommissionerDocket No. 3514-78.United States Tax CourtT.C. Memo 1980-205; 1980 Tax Ct. Memo LEXIS 378; 40 T.C.M. (CCH) 475; T.C.M. (RIA) 80205; June 18, 1980, Filed Lee B. Stanton, for the petitioners. Rob... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613968/ | TERRE HAUTE ELECTRIC COMPANY, INC. (FORMERLY TERRE HAUTE TRACTION AND LIGHT COMPANY), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Terre Haute Electric Co. v. CommissionerDocket Nos. 43767, 68897, 77066.United States Board of Tax Appeals33 B.T.A. 975; 1936 BTA LEXIS 799; January 24, 1936, Promulgated *79... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613969/ | WILLIAM M. DAVEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Davey v. CommissionerDocket No. 48550.United States Board of Tax Appeals30 B.T.A. 837; 1934 BTA LEXIS 1262; May 31, 1934, Promulgated *1262 Petitioner purchased certain mortgage securities at a discount and sold them at a discount which woul... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613971/ | APPEAL OF FORTY-FOUR CIGAR CO.Forty-Four Cigar Co. v. CommissionerDocket No. 1405.United States Board of Tax Appeals2 B.T.A. 1156; 1925 BTA LEXIS 2134; November 4, 1925, Decided Submitted May 14, 1925. *2134 Expenditures made by a corporation for the purpose of inducing a relative of the president and principal stock... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613973/ | GERALD B. AND SHARON S. CRUEA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCruea v. CommissionerDocket No. 26283-82.United States Tax CourtT.C. Memo 1985-553; 1985 Tax Ct. Memo LEXIS 77; 50 T.C.M. (CCH) 1377; T.C.M. (RIA) 85553; November 6, 1985. W. Joseph Owen, III, for the petitioners. Scott Anderson,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613974/ | Henry L. Williams v. Commissioner.Williams v. CommissionerDocket No. 3912-68.United States Tax CourtT.C. Memo 1970-143; 1970 Tax Ct. Memo LEXIS 217; 29 T.C.M. (CCH) 623; T.C.M. (RIA) 70143; June 8, 1970, Filed *217 Ben D. Gilliland, Jr., Falls Bldg., Memphis, Tenn., for the petitioner. John B. Harper, for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613976/ | Edward Baum and Bertha F. Baum v. Commissioner.Baum v. CommissionerDocket No. 45813.United States Tax CourtT.C. Memo 1954-146; 1954 Tax Ct. Memo LEXIS 101; 13 T.C.M. (CCH) 853; T.C.M. (RIA) 54252; August 31, 1954, Filed *101 Petitioner was an officer, director and majority stockholder of Janice Shoe Company, Inc. In 1... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613977/ | Ray Cleaners, Inc. v. Commissioner.Ray Cleaners, Inc. v. CommissionerDocket No. 4237-66.United States Tax CourtT.C. Memo 1968-6; 1968 Tax Ct. Memo LEXIS 290; 27 T.C.M. (CCH) 23; T.C.M. (RIA) 68006; January 10, 1968, Filed Harold Fein, 135 Delaware Ave., Buffalo, N. Y., for the petitioner. Stephen M. Miller, for the res... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613980/ | Betty Cox Elmore v. Commissioner.Elmore v. CommissionerDocket No. 63216.United States Tax CourtT.C. Memo 1960-57; 1960 Tax Ct. Memo LEXIS 231; 19 T.C.M. (CCH) 315; T.C.M. (RIA) 60057; March 30, 1960Lee S. Jones, Esq., Kentucky Home Life Building, Louisville, Ky., for the petitioner. Vernon R. Balmes, Esq., for the resp... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613981/ | S. R. ROSEBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Roseberg v. CommissionerDocket No. 14383.United States Board of Tax Appeals13 B.T.A. 503; 1928 BTA LEXIS 3240; September 24, 1928, Promulgated *3240 1. Where one exchanged his property for the whole of the capital stock of a corporation excep... | 01-04-2023 | 11-20-2020 |
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