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https://www.courtlistener.com/api/rest/v3/opinions/4613982/ | WALTER F. HAASS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LILLIAN A. HAASS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARGARET H. MURPHY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Haass v. CommissionerDocket Nos. 83534, 83535, 83536.United States Board of Tax A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613983/ | KIB H. WARREN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM V. ROESCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARRY A. P. SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Warren v. CommissionerDocket Nos. 2550-2552.United States Board of Tax Appeals7 B.T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613986/ | George W. and Mary Ann Keck, Petitioners v. Commissioner of Internal Revenue, Respondent; Mary Ann Keck, Transferee of the Estate of Arthur D. Shaw, Deceased, Petitioner v. Commissioner of Internal Revenue, RespondentKeck v. CommissionerDocket Nos. 5326-65, 5327-65United States Tax Court49 T.C. 313; 1968 U.S. Tax Ct. L... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613987/ | Kimbell-Diamond Milling Co., Petitioner, v. Commissioner of Internal Revenue, RespondentKimbell-Diamond Milling Co. v. CommissionerDocket No. 10982United States Tax Court10 T.C. 7; 1948 U.S. Tax Ct. LEXIS 300; January 6, 1948, Promulgated *300 Decision will be entered under Rule 50. Petitioner's property was partially... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613988/ | CALIFORNIA VEGETABLE UNION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.California Vegetable Union v. CommissionerDocket No. 5209.United States Board of Tax Appeals5 B.T.A. 795; 1926 BTA LEXIS 2780; December 14, 1926, Promulgated *2780 H. H. Tooley, C.P.A., for the petitioner. George E. Adams, Esq., fo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613990/ | APPEAL OF DITTER BROS., INC.Ditter Bros., Inc. v. CommissionerDocket No. 1856.United States Board of Tax Appeals2 B.T.A. 421; 1925 BTA LEXIS 2400; September 7, 1925, Decided Submitted May 25, 1925. *2400 James H. Kane, Esq., for the taxpayer. John D. Foley, Esq., for the Commissioner. *421 Before GRAUPNER, TRAMMELL... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613991/ | CHARLES O. SCHULZ AND NANCY R. SCHULZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchulz v. CommissionerDocket No. 30356-81.United States Tax CourtT.C. Memo 1983-350; 1983 Tax Ct. Memo LEXIS 435; 46 T.C.M. (CCH) 463; T.C.M. (RIA) 83350; June 15, 1983. Charles O. Schulz, pro se. Donald W. Hicks, Sr., f... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613992/ | CHARLES W. HERZOG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHerzog v. CommissionerDocket No. 20378-80, 20379-80.United States Tax CourtT.C. Memo 1983-601; 1983 Tax Ct. Memo LEXIS 197; 46 T.C.M. (CCH) 1536; T.C.M. (RIA) 83601; September 26, 1983. Robert C. Rogers, Jr. and Laurence J. Pino, for the peti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613932/ | MONARCH LIFE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Monarch Life Ins. Co. v. CommissionerDocket Nos. 86861, 87441.United States Board of Tax Appeals38 B.T.A. 716; 1938 BTA LEXIS 830; October 6, 1938, Promulgated *830 LIFE INSURANCE COMPANY - RESERVE FUND DEDUCTIONS. - Petitioner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613933/ | CORA S. STERN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PHILIP L. SEASONGOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stern v. CommissionerDocket Nos. 16692, 18862.United States Board of Tax Appeals14 B.T.A. 444; 1928 BTA LEXIS 2973; November 27, 1928, Promulgated *2973 1. Pet... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613934/ | Schaefer Klaussmann Co., Inc. v. Commissioner. Eric K. Klaussmann v. Commissioner. Bernhard K. Schaefer v. Commissioner. John W. Brunnemer v. Commissioner. Arthur C. Hamilton and Josephine B. Hamilton v. Commissioner. Ralph Brecken Schwartz v. Commissioner.Schaefer Klaussmann Co. v. CommissionerDocket Nos. 4853, 4854, ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613994/ | JAMES K. AND LINDA (JOYAL) CAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCain v. CommissionerDocket No. 1039-74.United States Tax CourtT.C. Memo 1976-175; 1976 Tax Ct. Memo LEXIS 228; 35 T.C.M. (CCH) 778; T.C.M. (RIA) 760175; June 3, 1976, Filed James K. Cain, pro se. Jonathan J. Broome, Jr., for th... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613995/ | MICHAEL L. McCULLOCH and NANCY E. McCULLOCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCulloch v. CommissionerDocket No. 8499-85.United States Tax CourtT.C. Memo 1988-84; 1988 Tax Ct. Memo LEXIS 110; 55 T.C.M. (CCH) 259; T.C.M. (RIA) 88084; February 29, 1988; As amended February 29, 1988 Richard Clar... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613996/ | JACK D. MCGUFFEY AND MARY J. MCGUFFEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; THOMAS C. BENNETT AND CHARLESEAN BENNETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcGuffey v. CommissionerDocket Nos. 2541-85; 2542-85.United States Tax CourtT.C. Memo 1989-267; 1989 Tax Ct. Memo LEXIS... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613997/ | Appeal of UNITED STATES TRUST COMPANY OF NEW YORK, et al., Executors of FRANCIS S. SMITHERS, deceased.United States Trust Co. v. CommissionerDocket No. 665.United States Board of Tax Appeals1 B.T.A. 1086; 1925 BTA LEXIS 2679; April 29, 1925, decided Submitted February 10, 1925. *2679 1. The Board has jurisdiction of... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613999/ | APPEAL OF FOX RIVER IRON CO.Fox River Iron Co. v. CommissionerDocket No. 4743.United States Board of Tax Appeals5 B.T.A. 810; 1926 BTA LEXIS 2774; December 15, 1926, Promulgated *2774 1. INVESTED CAPITAL. - The true cost of petitioner's buildings and foundry equipment is the amount at which such properties must be re... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614001/ | GARY M. ROGGIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoggin v. CommissionerDocket No. 11205-81.United States Tax CourtT.C. Memo 1985-307; 1985 Tax Ct. Memo LEXIS 324; 50 T.C.M. (CCH) 216; T.C.M. (RIA) 85307; June 25, 1985. *324 Petitioner was a physician and a partner in a medical partnership. On... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614002/ | BLANCO INVESTMENTS & LAND, LTD., JACK M. LITTLE, TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBlanco Inv. & Land, Ltd. v. CommissionerDocket No. 14022-87.United States Tax CourtT.C. Memo 1988-175; 1988 Tax Ct. Memo LEXIS 200; 55 T.C.M. (CCH) 677; T.C.M. (RIA) 88175; April 25, 1988. Fra... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613936/ | Pacific Enterprises and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentPacific Enters. & Subsidiaries v. CommissionerDocket No. 5295-91United States Tax Court101 T.C. 1; 1993 U.S. Tax Ct. LEXIS 42; 101 T.C. No. 1; July 12, 1993, Filed Decision will be entered under Rule 155. P was the parent c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613937/ | ANTHONY GROSS and ANGELA GROSSO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrosso v. CommissionerDocket No. 8502-75.United States Tax CourtT.C. Memo 1980-186; 1980 Tax Ct. Memo LEXIS 400; 40 T.C.M. (CCH) 410; T.C.M. (RIA) 80186; May 27, 1980, Filed James E. McLaughlin and Michael D. DeMarco, for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613938/ | Farbro Realty Corp. v. Commissioner.Farbro Realty Corp. v. CommissionerDocket No. 16091.United States Tax Court1948 Tax Ct. Memo LEXIS 147; 7 T.C.M. (CCH) 430; T.C.M. (RIA) 48126; June 29, 1948*147 Arnold Finkenthal, C.P.A., 441 Lexington Ave., New York, N. Y., for the petitioner. S. P. Cadden, Esq., for the responden... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613941/ | ESTATE OF GEORGE B. COOK, DECEASED, G. BRADFORD COOK, EXECUTOR, AND ESTATE OF MARGARET COOK, DECEASED, G. BRADFORD COOK, PERSONAL REPRESENTATIVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Cook v. CommissionerDocket No. 9533-87United States Tax CourtT.C. Memo 1993-581; 1993 Tax Ct. Memo LEXIS ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613942/ | Kenneth E. Ronemus v. Commissioner.Ronemus v. CommissionerDocket No. 3203-67.United States Tax CourtT.C. Memo 1969-161; 1969 Tax Ct. Memo LEXIS 135; 28 T.C.M. (CCH) 799; T.C.M. (RIA) 69161; August 6, 1969, Filed Robert E. Teaford and Domenic Federico, 100 E. Broad, Columbus, Ohio, for the petitioner. Rodney G. Haworth,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613945/ | J. Gordon Gaines, Inc. v. Commissioner.J. Gordon Gaines, Inc. v. CommissionerDocket Nos. 24662, 29056.United States Tax Court1951 Tax Ct. Memo LEXIS 310; 10 T.C.M. (CCH) 284; T.C.M. (RIA) 51105; March 2, 1951*310 William Patrick Clyne, Esq., for the petitioner. Norment Custis, Esq., for the respondent. TIETJENSMemora... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613946/ | ENVIRONMENTAL PRESERVATION COMPANY, B. ROLAND FREASIER, JR., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEnvironmental Preservation Co. v. CommissionerDocket No. 27808-89United States Tax CourtT.C. Memo 1992-100; 1992 Tax Ct. Memo LEXIS 99; 63 T.C.M. (CCH) 2117; T.C.M. (RIA) 92100; Fe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613948/ | LLOYD E. AND TERESITA D. LAZARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLazard v. CommissionerDocket No. 17195-82.United States Tax CourtT.C. Memo 1984-244; 1984 Tax Ct. Memo LEXIS 431; 48 T.C.M. (CCH) 40; T.C.M. (RIA) 84244; May 7, 1984. Lloyd E. Lazard, for the petitioners. Janice C. Taylor, for... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4613952/ | C. W. Posey, Deceased, Ethel Truman Posey, Administratrix, C.T.A. v. Commissioner. Ethel Truman Posey, Administratrix, C.T.A., C. W. Posey, Deceased v. Commissioner. Ethel Truman Posey (Transferee) v. Commissioner.C. W. Posey, Deceased v. CommissionerDocket Nos. 27006, 27005, 27004.United States Tax Court1951 Tax Ct. M... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614053/ | RUECKWALD FOUNDATION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRueckwald Foundation, Inc. v. CommissionerDocket No. 1382-73.United States Tax CourtT.C. Memo 1974-298; 1974 Tax Ct. Memo LEXIS 20; 33 T.C.M. (CCH) 1383; T.C.M. (RIA) 740298; December 2, 1974, Filed. John F. Papsidero, for the petiti... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614055/ | WILLIAM I. BOGGS, JR., and JACQUELIN BOGGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoggs v. CommissionerDocket No. 6966-79.United States Tax CourtT.C. Memo 1981-224; 1981 Tax Ct. Memo LEXIS 526; 41 T.C.M. (CCH) 1438; T.C.M. (RIA) 81224; May 4, 1981. *526 During 1975 and 1976, petitioner, an anesth... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614056/ | NORMAN REISS and ELAINE REISS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent MAXINE REISS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentReiss v. CommissionerDocket Nos. 8527-76 8639-76.United States Tax CourtT.C. Memo 1978-57; 1978 Tax Ct. Memo LEXIS 457; 37 T.C.M. (CCH) 298; T.C.M. (RIA) 780... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614057/ | FRED L. SMITH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Smith v. CommissionerDocket No. 25519.United States Board of Tax Appeals20 B.T.A. 901; 1930 BTA LEXIS 2011; September 19, 1930, Promulgated *2011 Petitioner is liable as transferee for the unpaid income tax of the taxpayer for the taxable period... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614059/ | ALFRED T. DAVISON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Davison v. CommissionerDocket Nos. 40749, 47723.United States Board of Tax Appeals21 B.T.A. 251; 1930 BTA LEXIS 1885; November 10, 1930, Promulgated *1885 1. Contributions to an incorporated literary society, organized for the "intellectua... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614060/ | MARBARA CORPORATION, (FORMERLY NEWPORT WATER CORPORATION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Marbara Corp. v. CommissionerDocket No. 67870.United States Board of Tax Appeals36 B.T.A. 519; 1937 BTA LEXIS 701; September 8, 1937, Promulgated *701 1. LOSS ON RETIRING BONDS. - Petitioner sold its... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614061/ | ALBY W. STEGALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stegall v. CommissionerDocket No. 27869.United States Board of Tax Appeals24 B.T.A. 1231; 1931 BTA LEXIS 1522; December 22, 1931, Promulgated *1522 1. EXCHANGE OF STOCK FOR OTHER STOCK AND CASH. In a reorganization in 1923 of a corporation ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614062/ | ESTATE OF JAMES SMITH, WORCESTER COUNTY TRUST COMPANY AND WILLIAM B. SMITH, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Smith v. CommissionerDocket No. 105515.United States Board of Tax Appeals46 B.T.A. 337; 1942 BTA LEXIS 877; February 18, 1942, Promulgated *877 1. The value of corporate s... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614066/ | UNITED GAS IMPROVEMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.United Gas Improv. Co. v. CommissionerDocket Nos. 42449, 43662.United States Board of Tax Appeals25 B.T.A. 1382; 1932 BTA LEXIS 1388; April 30, 1932, Promulgated *1388 Held, the so-called "bonus" exacted from corporations by the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614067/ | The Akron Dry Goods Company, Petitioner, v. Commissioner of Internal Revenue, RespondentAkron Dry Goods Co. v. CommissionerDocket No. 19259United States Tax Court18 T.C. 1143; 1952 U.S. Tax Ct. LEXIS 87; September 29, 1952, Promulgated *87 Decision will be entered under Rule 50. 1. Deductions -- Depreciation. -- Held,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4473207/ | 7014s1200s0000s9093s9195 | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4473206/ | 7014s1200s0000s9093s9201 | 01-04-2023 | 01-14-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614005/ | JOHN T. SLINE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sline v. CommissionerDocket No. 6752.United States Board of Tax Appeals9 B.T.A. 1222; 1928 BTA LEXIS 4267; January 13, 1928, Promulgated *4267 1. Profit on sale of land determined and apportioned. 2. Certain business expenses and losses dete... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614006/ | W. F. Marsh, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentMarsh v. CommissionerDocket Nos. 17539, 17548, 17693, 17703, 17704United States Tax Court12 T.C. 1083; 1949 U.S. Tax Ct. LEXIS 159; June 17, 1949, Promulgated *159 Decisions will be entered under Rule 50. On or before October 14, 1943, p... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614007/ | J. F. ROBERTS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Roberts v. CommissionerDocket No. 12248.United States Board of Tax Appeals13 B.T.A. 438; 1928 BTA LEXIS 3250; September 20, 1928, Promulgated *3250 Under the facts of this case, held, that petitioner was not an "officer or employee" of the Stat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614011/ | WILLIAM E. GRAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; SHIRLEY M. GRAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGran v. CommissionerDocket Nos. 9794-79, 9934-79.United States Tax CourtT.C. Memo 1980-558; 1980 Tax Ct. Memo LEXIS 29; 41 T.C.M. (CCH) 564; T.C.M. (RIA) 80558; Decembe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614013/ | Otto Sorg Schairer, Petitioner, v. Commissioner of Internal Revenue, RespondentSchairer v. CommissionerDocket No. 8971United States Tax Court9 T.C. 549; 1947 U.S. Tax Ct. LEXIS 87; September 30, 1947, Promulgated *87 Decision will be entered for the petitioner. During the taxable year 1943 petitioner's employer direct... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614014/ | HOWARD MAGER and MURA MAGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMager v. CommissionerDocket No. 12537-80.United States Tax CourtT.C. Memo 1984-211; 1984 Tax Ct. Memo LEXIS 469; 47 T.C.M. (CCH) 1651; T.C.M. (RIA) 84211; April 24, 1984. James R. Hawkins, II, and Richard W. Tomeo, for the petition... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614015/ | ARTHUR C. HILMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hilmer v. CommissionerDocket Nos. 48108, 53559.United States Board of Tax Appeals27 B.T.A. 1165; 1933 BTA LEXIS 1238; April 11, 1933, Promulgated *1238 Amounts, based upon its net profits, paid by a partnership to the estate of a deceased me... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614016/ | N. Hess' Sons, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentN. Hess' Sons, Inc. v. CommissionerDocket No. 29158United States Tax Court31 T.C. 385; 1958 U.S. Tax Ct. LEXIS 35; November 14, 1958, Filed *35 Decision will be entered for the respondent. On the record held that petitioner is not entitled... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614018/ | THORLICHT-DUNCKER CARPET COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thorlight-Duncker Carpet Co. v. CommissionerDocket No. 19399.United States Board of Tax Appeals22 B.T.A. 466; 1931 BTA LEXIS 2113; February 28, 1931, Promulgated *2113 1. STATUTE OF LIMITATIONS. - The statutory period for as... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614019/ | Estate of Katharine P. Loring, Deceased, Augustus P. Loring, Jr., and Caleb Loring, Executors, v. Commissioner.Estate of Loring v. CommissionerDocket No. 1321.United States Tax Court1944 Tax Ct. Memo LEXIS 181; 3 T.C.M. (CCH) 705; T.C.M. (RIA) 44230; July 18, 1944*181 Earle W. Carr, Esq., and Francis R. Hines, Esq., S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614020/ | Marion M. Bevan, et al. * v. Commissioner. Bevan v. CommissionerDocket Nos. 44435, 44436, 51708.United States Tax CourtT.C. Memo 1955-85; 1955 Tax Ct. Memo LEXIS 255; 14 T.C.M. (CCH) 280; T.C.M. (RIA) 55085; April 13, 1955*255 Held, on the facts, that the mother furnished more than one-half of the support of her two c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614021/ | Frank E. Ivan v. Commissioner.Ivan v. CommissionerDocket No. 6733-66.United States Tax CourtT.C. Memo 1968-63; 1968 Tax Ct. Memo LEXIS 238; 27 T.C.M. (CCH) 345; T.C.M. (RIA) 68063; April 15, 1968. Filed Frank E. Ivan, pro se, Rt. #1, Galena, Ohio. Ross E. Springer, for the respondent. TIETJENSMemorandum Opinion TIETJE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614023/ | Estate of Edward L. Koepenick, Deceased, and Marie F. Koepenick, Surviving Wife v. Commissioner. E. L. Koepenick (now deceased) and Marie F. Koepenick, Surviving Wife v. Commissioner.Estate of Koepenick v. CommissionerDocket Nos. 107653, 109915.United States Tax Court1943 Tax Ct. Memo LEXIS 290; 2 T.C.M. (CCH) 143; T.C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614024/ | Sarah Gilkey Vander Weele, Petitioner, v. Commissioner of Internal Revenue, Respondent. Frederick Vander Weele, Petitioner, v. Commissioner of Internal Revenue, RespondentVander Weele v. CommissionerDocket Nos. 53222, 53223United States Tax Court27 T.C. 340; 1956 U.S. Tax Ct. LEXIS 37; November 26, 1956, Filed *37 Dec... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614025/ | M. J. Brown and Bessie I. Brown v. Commissioner.Brown v. CommissionerDocket No. 55699.United States Tax CourtT.C. Memo 1956-141; 1956 Tax Ct. Memo LEXIS 150; 15 T.C.M. (CCH) 709; T.C.M. (RIA) 56141; June 19, 1956*150 Held, upon the facts, that a net sum received by petitioner upon the purchase of coal mining rights by... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614027/ | James Lee Standley and Carla Rae Standley, Petitioners v. Commissioner of Internal Revenue, RespondentStandley v. CommissionerDocket No. 12593-90United States Tax Court99 T.C. 259; 1992 U.S. Tax Ct. LEXIS 67; 99 T.C. No. 13; August 18, 1992, Filed *67 Decision will be entered for respondent. P, a dairy farmer, agreed ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614028/ | Soter Helias v. Commissioner.Helias v. CommissionerDocket No. 1864-62.United States Tax CourtT.C. Memo 1965-85; 1965 Tax Ct. Memo LEXIS 245; 24 T.C.M. (CCH) 447; T.C.M. (RIA) 65085; April 7, 1965*245 Petitioner failed to keep written records of his tip income. Respondent reconstructed such income by use of formulas. H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614032/ | Midcontinent Carey Trust (an Express Trust) v. Commissioner.Midcontinent Carey Trust v. CommissionerDocket No. 108359.United States Tax Court1943 Tax Ct. Memo LEXIS 132; 2 T.C.M. (CCH) 710; T.C.M. (RIA) 43406; August 31, 1943*132 George E. H. Goodner, Esq., Munsey Bldg., Washington, D.C., for the petitioner. Wilford H... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614033/ | The Ohio National Bank of Columbus, Ohio, Trustee for the Land Trust Certificate Holders of the Harries Building, Inc. v. Commissioner.Ohio Natl. Bank of Columbus v. CommissionerDocket No. 106495.United States Tax Court1942 Tax Ct. Memo LEXIS 47; 1 T.C.M. (CCH) 194; T.C.M. (RIA) 42633; December 10, 1942*47 In 1934 and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614034/ | South Tacoma Motor Company, a Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentSouth Tacoma Motor Co. v. CommissionerDocket No. 110784United States Tax Court3 T.C. 411; 1944 U.S. Tax Ct. LEXIS 175; March 6, 1944, Promulgated *175 Decision will be entered for the respondent. Petitioner sold, for ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614035/ | S. Lachman Company v. Commissioner. Albert Lachman v. Commissioner.S. Lachman Co. v. CommissionerDocket Nos. 105243, 105244.United States Tax Court1943 Tax Ct. Memo LEXIS 436; 1 T.C.M. (CCH) 655; T.C.M. (RIA) 43095; February 24, 1943*436 George E. Oefinger, C.P.A., 235 Montgomery St., San Francisco, Calif., for the pe... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614037/ | ADAM J. TOMSYKOSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTOMSYKOSKI v. COMMISSIONERDocket No. 596-73.United States Tax CourtT.C. Memo 1974-105; 1974 Tax Ct. Memo LEXIS 215; 33 T.C.M. (CCH) 525; T.C.M. (RIA) 74105; April 29, 1974, Filed. Adam J. Tomsykoski, pro se. Jeffrey C. Kahn, for the respond... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614038/ | Paul J. and Thelma E. Smith, Petitioners v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 1043-76United States Tax Court76 T.C. 459; 1981 U.S. Tax Ct. LEXIS 154; March 26, 1981, Filed *154 Decision will be entered under Rule 155. Held:1. Urban renewal agency's payment of precasualty value... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614039/ | ALBERT RAISS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CARL RAISS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Raiss v. CommissionerDocket Nos. 37955, 37956, 33908, 33909.United States Board of Tax Appeals21 B.T.A. 593; 1930 BTA LEXIS 1828; December 9, 1930 Promulgated *1828 1. Ce... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614040/ | WILLIAM B. ORROCK and CHERRYLE S. ORROCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOrrock v. CommissionerDocket No. 4568-80.United States Tax CourtT.C. Memo 1982-293; 1982 Tax Ct. Memo LEXIS 451; 43 T.C.M. (CCH) 1492; T.C.M. (RIA) 82293; May 26, 1982. William B. Orrock and Cherryle S. Orrock, pro se.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614043/ | Main-Hammond Land Trust, The Southern Ohio Savings Bank & Trust Co., Trustee, Petitioner, v. Commissioner of Internal Revenue, Respondent. Orpheum Theatre Land Trust, The Southern Ohio Savings Bank & Trust Co., Trustee, Petitioner, v. Commissioner of Internal Revenue, RespondentMain-Hammond Land Trust v. CommissionerD... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614044/ | PHILIP VASTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVasta v. CommissionerDocket No. 30840-87United States Tax CourtT.C. Memo 1989-531; 1989 Tax Ct. Memo LEXIS 531; 58 T.C.M. (CCH) 263; T.C.M. (RIA) 89531; September 27, 1989Richard H. Champion, for the petitioner. Robert N. Trgovich, for the responde... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614046/ | MARY LOUISE BOK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bok v. CommissionerDocket No. 75711.United States Board of Tax Appeals32 B.T.A. 362; 1935 BTA LEXIS 959; April 9, 1935, Promulgated *959 Where a widow elects to take under her husband's will and become beneficiary of a trust created by his wi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614048/ | Valeriano Suarez, Petitioner v. Commissioner of Internal Revenue, Respondent; Rosa Gonzalez and Candido Gonzalez, Petitioners v. Commissioner of Internal Revenue, RespondentSuarez v. CommissionerDocket Nos. 6141-73, 6687-73United States Tax Court68 T.C. 857; 1977 U.S. Tax Ct. LEXIS 53; September 6, 1977, Filed *53 Deci... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614049/ | Estate of William W. Parish, Deceased, Varnum A. Parish, as Administrator de bonis non v. Commissioner.Estate of William W. Parish, Deceased v. CommissionerDocket No. 12295.United States Tax Court1949 Tax Ct. Memo LEXIS 241; 8 T.C.M. (CCH) 257; T.C.M. (RIA) 49056; March 15, 1949Allin H. Pierce, Esq., 135 So. La Salle S... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614051/ | John W. Sluss v. Commissioner.John W. Sluss v. CommissionerDocket No. 27064.United States Tax Court1951 Tax Ct. Memo LEXIS 250; 10 T.C.M. (CCH) 405; T.C.M. (RIA) 51119; April 27, 1951*250 C. Titus Everett, Esq., for the petitioner. Elmer A. Lyon, Esq., for the respondent. RAUMMemorandum Findings of Fact and Opinion T... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614052/ | LARRY M. SENDERHAUF and ERIKA M. RADICH (formerly ERIKA M. SENDERHAUF), Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; LARRY M. SENDERHAUF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSenderhauf v. CommissionerDocket Nos. 8158-82, 8159-82.United States Tax CourtT.C. Memo 1984-265; 1984 Tax C... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614069/ | Lewis Hanford Kessler, Jr., and Kay Bethard Kessler, Petitioners v. Commissioner of Internal Revenue, RespondentKessler v. CommissionerDocket No. 29539-81United States Tax Court87 T.C. 1285; 1986 U.S. Tax Ct. LEXIS 10; 87 T.C. No. 75; December 8, 1986, Filed *10 Decision will be entered under Rule 155. Petitioner-husb... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4333320/ | ELDRON U. ERBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentERBS v. COMMISSIONERNo. 1890-00SUnited States Tax CourtT.C. Summary Opinion 2001-85; 2001 Tax Ct. Summary LEXIS 192; June 13, 2001, Filed *192 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR AN... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4614070/ | Alfred T. Scully v. Commissioner. Walter J. Scully v. Commissioner.Scully v. CommissionerDocket Nos. 83418, 83419.United States Tax CourtT.C. Memo 1961-243; 1961 Tax Ct. Memo LEXIS 104; 20 T.C.M. (CCH) 1272; T.C.M. (RIA) 61243; August 30, 1961*104 Held, the Commissioner's adjustment to the loss reported on the partner... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3264658/ | The Honorable Terry Smith State Representative 181 Caroline Acres Road Hot Springs, Arkansas 71913
Dear Representative Smith:
This is in response to your request for an opinion on two questions:
1. Does the City Board of Directors of Hot Springs Arkansas have the authority to require the City's comptroller to have a ... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4614071/ | CHARLES COLOMBO AND MARGARET COLOMBO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent SAM COLOMBO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentColombo v. CommissionerDocket Nos. 6212-73, 6213-73.United States Tax CourtT.C. Memo 1975-162; 1975 Tax Ct. Memo LEXIS 209; 34 T.C.M. (CCH) 733; T.C.M.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614072/ | Charles Axford Wood and Ludmilla M. Wood v. Commissioner.Wood v. CommissionerDocket No. 3650.United States Tax Court1944 Tax Ct. Memo LEXIS 199; 3 T.C.M. (CCH) 594; T.C.M. (RIA) 44215; June 17, 1944*199 Charles A. Wood, 16 Bradford Ave., Upper Montclair, N.J., pro se. John W. Edwards, Esq., for the respondent. ARUNDE... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614074/ | CLAYTON G. DIXON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dixon v. CommissionerDocket No. 88278.United States Board of Tax Appeals39 B.T.A. 527; 1939 BTA LEXIS 1015; March 7, 1939, Promulgated *1015 Income from a trust paid to a divorced and remarried wife held taxable to the husband, who created t... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614075/ | FEDERICO AND MALGOZATA CAMILO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCamilo v. CommissionerDocket No. 26818-90United States Tax CourtT.C. Memo 1993-249; 1993 Tax Ct. Memo LEXIS 252; 65 T.C.M. (CCH) 2874; June 3, 1993, Filed *252 An order will be issued denying respondent's motion for sanctions and... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614076/ | Louis Vial, Petitioner, et al. 1 v. Commissioner of Internal Revenue, RespondentVial v. CommissionerDocket Nos. 21448, 21449, 21450, 21451, 21452, 21453, 21454, 21455, 21456, 21457, 21458, 21459, 21460, 21461, 21462, 21463, 21464, inclusiveUnited States Tax Court15 T.C. 403; 1950 U.S. Tax Ct. LEXIS 73; October 5, 1950,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614077/ | Commercial Shearing & Stamping Company, Petitioner, v. Commissioner of Internal Revenue, RespondentCommercial Shearing & Stamping Co. v. CommissionerDocket Nos. 76778, 84338, 85427United States Tax Court36 T.C. 433; 1961 U.S. Tax Ct. LEXIS 137; May 26, 1961, Filed *137 Decisions will be entered under Rule 50. Filing b... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614078/ | Charles Albert Eric Goodhart, a minor, by United States Trust Company of New York, as Trustee for his benefit under Deed of Trust, dated April 27, 1937, made by Philip H. Goodhart, Donor v. Commissioner. Arthur L. Goodhart v. Commissioner. United States Trust Company of New York, as Trustee under Deed of Trust, dated A... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614080/ | Estate of James M. Schoonmaker, Jr., Deceased, The Union Trust Company of Pittsburgh, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentSchoonmaker v. CommissionerDocket No. 5695United States Tax Court6 T.C. 404; 1946 U.S. Tax Ct. LEXIS 274; March 8, 1946, Promulgated *274 Decision will be entered un... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614082/ | HERBERT N. FELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fell v. CommissionerDocket No. 15984.United States Board of Tax Appeals18 B.T.A. 81; 1929 BTA LEXIS 2129; November 9, 1929, Promulgated *2129 Petitioner, vice president and director of a corporation, made a loan of $20,000 to the corporation,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614083/ | Charles Schofield Salmon, Petitioner, v. Commissioner of Internal Revenue, RespondentSalmon v. CommissionerDocket No. 7515United States Tax Court12 T.C. 40; 1949 U.S. Tax Ct. LEXIS 295; January 26, 1949, Promulgated *295 Decision will be entered under Rule 50. Nonresident -- Section 116 (a), I. R. C. -- Exclusion from... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614084/ | Cosby Realty Company, Inc., a corporation v. Commissioner.Cosby Realty Co. v. CommissionerDocket No. 46552.United States Tax CourtT.C. Memo 1954-187; 1954 Tax Ct. Memo LEXIS 61; 13 T.C.M. (CCH) 1011; T.C.M. (RIA) 54293; October 29, 1954, Filed Paul Johnston, Esq., First National Bank Building, Birmingham, Ala., for the... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614085/ | Alexander Scheftel v. Commissioner.Scheftel v. CommissionerDocket No. 62797.United States Tax CourtT.C. Memo 1957-139; 1957 Tax Ct. Memo LEXIS 95; 16 T.C.M. (CCH) 620; T.C.M. (RIA) 57139; July 31, 1957*95 Alexander Scheftel, Hotel Shelbourne, 37th and Lexington Avenue, New York, N. Y., pro se. Anthony S. Del Guidice,... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614086/ | DAVID D. AND TIENJEN YUE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentYue v. CommissionerDocket No. 24414-87United States Tax CourtT.C. Memo 1994-57; 1994 Tax Ct. Memo LEXIS 58; 67 T.C.M. (CCH) 2161; February 14, 1994, Filed *58 David D. and Tienjen Yue, pro se. For respondent: John P. Jankowski. POWEL... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614087/ | Edward Greenberg and Besse E. Greenberg v. commissioner.Greenberg v. CommissionerDocket No. 316-69.United States Tax CourtT.C. Memo 1971-220; 1971 Tax Ct. Memo LEXIS 110; 30 T.C.M. (CCH) 937; T.C.M. (RIA) 71220; August 31, 1971, filed Alvin C. Martin, 70 Pine, New York, N. Y., for petitioners. Gerald Backer, for respon... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614088/ | SAMUEL E. KELLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKelley v. CommissionerDocket No. 5559-81.United States Tax CourtT.C. Memo 1982-728; 1982 Tax Ct. Memo LEXIS 20; 45 T.C.M. (CCH) 353; T.C.M. (RIA) 82728; December 20, 1982. Richard J. Kufta, for the petitioner. Edward D. Fickess, for the respo... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614090/ | Hugh Smith, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentHugh Smith, Inc. v. CommissionerDocket No. 8389United States Tax Court8 T.C. 660; 1947 U.S. Tax Ct. LEXIS 249; March 28, 1947, Promulgated *249 Decision will be entered under Rule 50. Petitioner was controlled by an individual, Hugh Smith, un... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614091/ | Pebble Springs Distilling Co., Petitioner, v. Commissioner of Internal Revenue, RespondentPebble Springs Distilling Co. v. CommissionerDocket No. 40519United States Tax Court23 T.C. 196; 1954 U.S. Tax Ct. LEXIS 58; October 29, 1954, Filed *58 Decision will be entered for the respondent. During the course of a liquidat... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614092/ | Knoxville Iron Company v. Commissioner.Knoxville Iron Co. v. CommissionerDocket Nos. 56066 & 64921.United States Tax CourtT.C. Memo 1959-54; 1959 Tax Ct. Memo LEXIS 194; 18 T.C.M. (CCH) 251; T.C.M. (RIA) 59054; March 23, 1959*194 1. Held, during the period in issue petitioner was not availed of for the purpose of prev... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614093/ | THE CINCINNATI GAS & ELECTRIC COMPANY, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cincinnati Gas & Electric Co. v. CommissionerDocket Nos. 44351, 44352, 44353, 46903, 49614, 50424.United States Board of Tax Appeals36 B.T.A. 1122; 1937 BTA LEXIS 623; December 9, 1937, Promulgated *623 DEPREC... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614094/ | H. W. Porter & Co., Inc., and Subsidiary, Petitioner, v. Commissioner of Internal Revenue, RespondentH. W. Porter & Co. v. CommissionerDocket No. 17773United States Tax Court14 T.C. 307; 1950 U.S. Tax Ct. LEXIS 269; February 28, 1950, Promulgated *269 Decision will be entered under Rule 50. 1. The taxpayer corporation... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614098/ | Estate of Helene Simmons, Deceased, First National Bank in Houston, Temporary Administrator, Petitioner, v. Commissioner of Internal Revenue, RespondentSimmons v. CommissionerDocket No. 42726United States Tax Court26 T.C. 409; 1956 U.S. Tax Ct. LEXIS 180; May 31, 1956, Filed *180 Decision will be entered under Rule 50.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614100/ | PHILADELPHIA QUARTZ CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Philadelphia Quartz Co. v. CommissionerDocket No. 6677.United States Board of Tax Appeals13 B.T.A. 1146; 1928 BTA LEXIS 3104; October 18, 1928, Promulgated *3104 1. Basis for adjusting depletion determined. Thomas Coal Co.,10 B.T.A.... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614101/ | HARRY EKDAHL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ekdahl v. CommissionerDocket No. 24271.United States Board of Tax Appeals18 B.T.A. 1230; 1930 BTA LEXIS 2499; February 18, 1930, Promulgated *2499 In the circumstances herein the waiver produced by the respondent is without effect to stay the st... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614102/ | John A. Morris, Petitioner, v. Commissioner of Internal Revenue, RespondentMorris v. CommissionerDocket No. 19779United States Tax Court13 T.C. 1020; 1949 U.S. Tax Ct. LEXIS 9; December 21, 1949, Promulgated *9 Decision will be entered under Rule 50. Petitioner made irrevocable gifts of cash and securities to his wife... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614103/ | Estate of Thomas J. O'Brien, Deceased, Julia Pinckney Keating O'Brien, Executrix, and Julia P. O'Brien v. Commissioner.Estate of O'Brien v. CommissionerDocket No. 83872.United States Tax CourtT.C. Memo 1962-169; 1962 Tax Ct. Memo LEXIS 139; 21 T.C.M. (CCH) 944; T.C.M. (RIA) 62169; July 18, 1962Julia P. O'Brien, 115 E. ... | 01-04-2023 | 11-20-2020 |
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