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https://www.courtlistener.com/api/rest/v3/opinions/4614287/ | Filed 11/20/20 In re E.F. CA4/1
NOT TO BE PUBLISHED IN OFFICIAL REPORTS
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not
certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been
certified... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614288/ | Filed 11/20/20 In re A.O. CA3
NOT TO BE PUBLISHED
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for
publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been cer... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614290/ | Filed 11/20/20 Estate of Trikha CA4/3
NOT TO BE PUBLISHED IN OFFICIAL REPORTS
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for
publication or ordered published, except as specified by rule 8.1115(b). This opinion has n... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614293/ | Filed 11/20/20 Boyd v. J.H. Boyd Enterprises CA5
NOT TO BE PUBLISHED IN THE OFFICIAL REPORTS
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for
publication or ordered published, except as specified by rule 8.1115(b). This opin... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614294/ | Filed 11/20/20 Advanced Pain Treatment etc. v. Mitre CA2/4
NOT TO BE PUBLISHED IN THE OFFICIAL REPORTS
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions
not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion
ha... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614384/ | E. A. Brannen and Frances K. Brannen, Petitioners v. Commissioner of Internal Revenue, RespondentBrannen v. CommissionerDocket No. 9669-79United States Tax Court78 T.C. 471; 1982 U.S. Tax Ct. LEXIS 120; 78 T.C. No. 33; March 30, 1982, Filed *120 Decision will be entered under Rule 155. Petitioner purchased a 4.95-perc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614385/ | L. C. Olinger, Petitioner, v. Commissioner of Internal Revenue, RespondentOlinger v. CommissionerDocket No. 14131United States Tax Court10 T.C. 423; 1948 U.S. Tax Ct. LEXIS 244; March 16, 1948, Promulgated *244 Decision will be entered under Rule 50. The taxpayer's wife advanced to him funds on three occasions for use... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614386/ | PHIL BLATT AND ELAINE FORGE BLATT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBlatt v. CommissionerDocket No. 21351-91United States Tax CourtT.C. Memo 1994-48; 1994 Tax Ct. Memo LEXIS 50; 67 T.C.M. (CCH) 2125; February 7, 1994, Filed *50 Decision will be entered under Rule 155. Phil Blatt, pro se. For... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614389/ | Robert P. Scherer, Petitioner, v. Commissioner of Internal Revenue, RespondentScherer v. CommissionerDocket Nos. 107150, 109825, 809United States Tax Court3 T.C. 776; 1944 U.S. Tax Ct. LEXIS 125; May 10, 1944, Promulgated *125 Decisions will be entered under Rule 50. 1. The value of admitted gifts by the taxpayer of i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614295/ | Electronically Filed
Supreme Court
SCWC-XX-XXXXXXX
20-NOV-2020
11:43 AM
... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614300/ | 11/20/2020
IN THE COURT OF APPEALS OF TENNESSEE
AT NASHVILLE
August 4, 2020 Session
JOHN DOE EX REL. JANE DOE v. BRENTWOOD ACADEMY, INC. ET
AL.
Appeal from the Circuit Court for Williamson County
... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614297/ | HTTP/1.1 200
Date: Fri, 20 Nov 2020 22:07:41 GMT
Content-Type: application/pdf | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614302/ | 11/20/2020
IN THE COURT OF APPEALS OF TENNESSEE
AT JACKSON
October 6, 2020 Session
GLORIA J. JONES v. JUSTIN MARTIN ET AL.
Appeal from the Circuit Court for Fayette County
No. 18-CV-31 ... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/264681/ | 333 F.2d 137
UNITED STATES of Americav.Anthony J. J. A. WILSON, Hedwig C. Wilson, Massachusetts Mutual Life Insurance Company and Travelers Insurance Company,Massachusetts Mutual Life Insurance Company, Appellant.
No. 13858.
United States Court of Appeals Third Circuit.
Argued April 5, 1963.
Submitted October 12, 1963.... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4537158/ | DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA
FOURTH DISTRICT
EDITH HEPBURN,
Appellant,
v.
CEDRICK D. HEPBURN, et al.,
Appellees.
... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614299/ | HTTP/1.1 200
Date: Fri, 20 Nov 2020 22:07:43 GMT
Content-Type: application/pdf | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614307/ | United States Court of Appeals
For the First Circuit
Nos.18-2232,18-2233,19-1910,19-1911
United States,
Appellee,
v.
SCHULTZ CHAN, a/k/a JASON CHAN; SONGJIANG WANG,
Defendants, Ap... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614309/ | Not for Publication in West's Federal Reporter
United States Court of Appeals
For the First Circuit
No. 19-2139
CLAUDIA DE LA CRUZ-CANDELA and LILA PEGUERO-DE LA CRUZ,
Plaintiffs, Appellants,
v.
JETBLU... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614390/ | ESTATE OF WILLIAM B. PRATT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JAMES A. BELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. H. PATTERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pratt v. CommissionerDocket Nos. 8858, 8859, 8901.United States Board of Tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614393/ | E. CARRE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.E. Carre Co. v. CommissionerDocket No. 8929.United States Board of Tax Appeals4 B.T.A. 1252; 1926 BTA LEXIS 2022; September 30, 1926, Decided *2022 J. C. Wilkins for the petitioner. W. Frank Gibbs, Esq., for the respondent. SMITH *1252 SMITH: ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614394/ | STEVEN FELAK, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFELAK v. COMMISSIONERDocket No. 21131-87United States Tax CourtT.C. Memo 1989-543; 1989 Tax Ct. Memo LEXIS 543; 58 T.C.M. (CCH) 324; T.C.M. (RIA) 89543; September 28, 1989Steven Felak, Jr., pro se. Gordon L. Gidlund, for the respondent. WILLI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614395/ | GERALD W. KRAETTLI and TERRA L. KRAETTLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKraettli v. CommissionerDocket No. 17640-87.United States Tax CourtT.C. Memo 1988-413; 1988 Tax Ct. Memo LEXIS 447; 56 T.C.M. (CCH) 29; T.C.M. (RIA) 88413; September 1, 1988. Gerald W. and Terra L. Kraettli, pro se. Sa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653843/ | 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/4614310/ | UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLUMBIA
LINDA SIMS,
Plaintiff,
v. Civil Action No. 17-2519 (CKK)
SUNOVION PHARMACEUTICALS, INC.,
Defendant.
MEMORANDUM... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614311/ | UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLUMBIA
INTERNATIONAL ASSOCIATION OF
SHEET METAL, AIR, RAIL AND
TRANSPORTATION WORKERS
(SMART)—TRANSPORTATION
DIVISION, et al.,
Plaintiffs,
Case No. 1:20-c... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614312/ | Filed 11/20/20
CERTIFIED FOR PUBLICATION
IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA
SIXTH APPELLATE DISTRICT
In re the Marriage of ROSEMARY and H046558
JAMES SAWYER. (Santa Cruz County... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1501453/ | 47 F.2d 567 (1931)
UNITED STATES LIGHT & HEAT CORPORATION
v.
NIAGARA FALLS GAS & ELECTRIC LIGHT CO. et al. (HAMANN et al., Interveners).
No. 150.
Circuit Court of Appeals, Second Circuit.
February 2, 1931.
Charles G. Blakeslee, of Albany, N. Y. (Russell B. Burnside, of Albany, N. Y., of counsel), for appellant Public S... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4614318/ | UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLUMBIA
STEVEN M. LARRABEE )
)
Plaintiff, )
)
Vv. )
) Civil Case No. 19-654 (RJL)
KENNETH J. BRAITHWAITE, )
in his official capacity as Secretary of )
the Navy, )
)
and )
)
UNITED STATES, )
)
Defendants. )
MEMORANDUM OPINION
November@0, 2020 [Dkts. #22, #24]
Thi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/264705/ | 333 F.2d 247
Application of Melvin DE GROOTE, Deceased (Assignee Substitute Petrolite Corporation).
Patent Appeal No. 7184.
United States Court of Customs and Patent Appeals.
June 25, 1964.
John Boustead, New York City, Martin J. Brown, Washington, D. C., for appellants.
Clarence W. Moore, Washington, D. C. (Fred W. S... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4614319/ | Filed 11/20/20
CERTIFIED FOR PUBLICATION
IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA
FIRST APPELLATE DISTRICT
DIVISION FOUR
COMMUNITIES FOR A BETTER
ENVIRONMENT et al.,
Plaintiffs and Respondents, A157299
... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614313/ | HTTP/1.1 200
Date: Fri, 20 Nov 2020 23:06:58 GMT
Content-Type: application/pdf | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614326/ | FILED
NOV 20 2020
SUSAN M. SPRAUL, CLERK
U.S. BKCY. APP. PANEL
... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614314/ | HTTP/1.1 200
Date: Fri, 20 Nov 2020 23:06:59 GMT
Content-Type: application/pdf | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614315/ | HTTP/1.1 200
Date: Fri, 20 Nov 2020 23:07:00 GMT
Content-Type: application/pdf | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614328/ | COATESVILLE BOILER WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. COATESVILLE BOILER WORKS, PETITIONER, v. COMMISSIONER OFCoatesville Boiler Works v. CommissionerUnited States Board of Tax Appeals9 B.T.A. 1242; 1928 BTA LEXIS 4318; January 1928*4318 1. Under a resolution of the board of director... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614316/ | HTTP/1.1 200
Date: Fri, 20 Nov 2020 23:07:01 GMT
Content-Type: application/pdf | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614317/ | HTTP/1.1 200
Date: Fri, 20 Nov 2020 23:07:02 GMT
Content-Type: application/pdf | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614330/ | PRENTISS BALL AND LOUISE F. BALL, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ball v. CommissionerDocket Nos. 2273-78, 7999-79, 8000-79.United States Tax CourtT.C. Memo 1982-474; 1982 Tax Ct. Memo LEXIS 272; 44 T.C.M. (CCH) 863; T.C.M. (RIA) 82474; August 16, 1982. *272 Held: (1) Petitioners... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614331/ | TEMPLE W. SEAY, INDIVIDUALLY AND AS SOLE BENEFICIARY OF THE ESTATE OF ELIZABETH S. SEAY, Deceased, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSeay v. CommissionerDocket No. 8979-72United States Tax CourtT.C. Memo 1974-305; 1974 Tax Ct. Memo LEXIS 14; 33 T.C.M. (CCH) 1406; T.C.M. (RIA) 740305; December 9... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614332/ | Albert N. Dibs and Rose Dibs v. Commissioner.Dibs v. CommissionerDocket No. 3519-68.United States Tax CourtT.C. Memo 1970-204; 1970 Tax Ct. Memo LEXIS 155; 29 T.C.M. (CCH) 897; T.C.M. (RIA) 70204; July 21, 1970, Filed Donald F. Van Cook, 2356 Tiemann Ave., Bronx, N. Y., for the petitioners. *156 A. Mills McCawley, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614333/ | ESTATE OF ROBERT J. CAPEHART, DECEASED, INGRID CAPEHART, PERSONAL REPRESENTATIVE, AND INGRID CAPEHART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Capehart v. Comm'rNo. 9943-97 United States Tax Court125 T.C. 211; 2005 U.S. Tax Ct. LEXIS 30; 125 T.C. No. 10; November 14, 2005, Filed *30 H & W ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614320/ | HTTP/1.1 200
Date: Sat, 21 Nov 2020 00:07:17 GMT
Content-Type: application/pdf | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614321/ | HTTP/1.1 200
Date: Sat, 21 Nov 2020 00:07:18 GMT
Content-Type: application/pdf | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614322/ | HTTP/1.1 200
Date: Sat, 21 Nov 2020 00:07:19 GMT
Content-Type: application/pdf | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614323/ | HTTP/1.1 200
Date: Sat, 21 Nov 2020 00:07:20 GMT
Content-Type: application/pdf | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614324/ | HTTP/1.1 200
Date: Sat, 21 Nov 2020 00:07:21 GMT
Content-Type: application/pdf | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653844/ | 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/4614354/ | Mary Ellen Cebula, Petitioner v. Commissioner of Internal Revenue, RespondentCebula v. CommissionerDocket No. 7152-91United States Tax Court101 T.C. 70; 1993 U.S. Tax Ct. LEXIS 46; 101 T.C. No. 5; 17 Employee Benefits Cas. (BNA) 1337; July 21, 1993, Filed *46 Decision will be entered for respondent. W's husband died i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614355/ | LEYLA AND LEOBALDO D. DIAZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLeyla & Leobaldo D. Diaz v. Comm'rDocket No. 5634-09SUnited States Tax Court2011 Tax Ct. Summary LEXIS 102; August 29, 2011, Filed*102 Decision will be entered under Rule 155.Leyla Diaz, Pro se.Brian A. Pfeifer, for respondent.CARLUZ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614356/ | GEORGE KENNEDY AND SANDY KENNEDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKennedy v. CommissionerDocket No. 14540-79.United States Tax CourtT.C. Memo 1983-591; 1983 Tax Ct. Memo LEXIS 187; 46 T.C.M. (CCH) 1501; T.C.M. (RIA) 83591; September 26, 1983. *187 Held: Amounts of business expenses determine... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614358/ | Los Angeles County Remount Association v. Commissioner.Los Angeles County Remount Asso. v. CommissionerDocket No. 4555-66.United States Tax CourtT.C. Memo 1968-210; 1968 Tax Ct. Memo LEXIS 89; 27 T.C.M. (CCH) 1035; T.C.M. (RIA) 68210; September 23, 1968. Filed Hampton Hutton, 725 Citizens Nat'l Bank Bldg., 453 S. Sprin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614360/ | CAFLISCH LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Caflisch Lumber Co. v. CommissionerDocket No. 24643.United States Board of Tax Appeals20 B.T.A. 1223; 1930 BTA LEXIS 1948; October 10, 1930, Promulgated *1948 1. Where a lumber company extends its railroad facilities for the purpose of m... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614361/ | VINCENT MICHAEL COOMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCoomes v. CommissionerDocket No. 11020-80.United States Tax CourtT.C. Memo 1981-363; 1981 Tax Ct. Memo LEXIS 378; 42 T.C.M. (CCH) 394; T.C.M. (RIA) 81363; July 14, 1981*378 Vincent M. Coomes, pro se. Scott R. Cox, for the respondent. D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614362/ | JOSEPH F. PRELOZNIK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPreloznik v. CommissionerDocket No. 2544-78.United States Tax CourtT.C. Memo 1980-76; 1980 Tax Ct. Memo LEXIS 509; 39 T.C.M. (CCH) 1244; T.C.M. (RIA) 80076; March 18, 1980, Filed Joseph F. Preloznik, pro se. Joseph R. Peters, for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614363/ | James L. Darling and Marion C. Darling, Petitioners, v. Commissioner of Internal Revenue, RespondentDarling v. CommissionerDocket No. 94949United States Tax Court43 T.C. 520; 1965 U.S. Tax Ct. LEXIS 134; January 29, 1965, Filed January 29, 1965, Filed *134 Decision will be entered under Rule 50. Charitable Deduction -... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614364/ | GRAND RIVER GRAVEL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Grand River Gravel Co. v. CommissionerDocket No. 23085.United States Board of Tax Appeals22 B.T.A. 1124; 1931 BTA LEXIS 2015; April 8, 1931, Promulgated *2015 1. Depreciation of petitioner's plant and operating equipment should be... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614365/ | LOUIS W. WARNOCK and MAXINE T. WARNOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWarnock v. CommissionerDocket No. 3603-75.United States Tax CourtT.C. Memo 1977-188; 1977 Tax Ct. Memo LEXIS 253; 36 T.C.M. (CCH) 774; T.C.M. (RIA) 770188; June 20, 1977, Filed James L. Edgar, for the petitioners. J. Mic... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614367/ | JOHN E. and KATHLEEN DAWN KRAUSE, n.k.a. KATHLEEN DAWN TRUITT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKrause v. CommissionerDocket No. 2653-87United States Tax CourtT.C. Memo 1991-13; 1991 Tax Ct. Memo LEXIS 13; 61 T.C.M. (CCH) 1670; T.C.M. (RIA) 91013; January 17, 1991, Filed *13 Decision will be e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614368/ | David L. Jennings, Petitioner, v. Commissioner of Internal Revenue, RespondentJennings v. CommissionerDocket No. 11972United States Tax Court10 T.C. 505; 1948 U.S. Tax Ct. LEXIS 237; March 23, 1948, Promulgated *237 Decision will be entered under Rule 50. For 25 years prior to 1942 petitioner operated his own business... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614371/ | APPEAL OF CENTADRINK FILTERS CO., INC.Centadrink Filters Co. v. CommissionerDocket No. 5214.United States Board of Tax Appeals6 B.T.A. 662; 1927 BTA LEXIS 3446; March 30, 1927, Promulgated *3446 Adjustments in petitioner's income and deductions for the years involved herein determined. Benjamin Mahler, Esq., and Isid... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614372/ | H. G. STEVENS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stevens v. CommissionerDocket No. 16318.United States Board of Tax Appeals14 B.T.A. 1120; 1929 BTA LEXIS 2991; January 9, 1929, Promulgated *2991 1. Where the petitioner sold stock in 1919 for $30,000, receiving $10,000 cash in that year and 2... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614375/ | Marion C. Tyler Trust, Proctor Patterson, Earl P. Disbro, and John B. Dempsey, Trustees, Petitioners, v. Commissioner of Internal Revenue, RespondentTyler Trust CommissionerDocket No. 6640United States Tax Court5 T.C. 729; 1945 U.S. Tax Ct. LEXIS 83; September 14, 1945, Promulgated *83 Decision of no deficiency will be... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614334/ | J. CLARENDON MCCLURE, ADMINISTRATOR, ESTATE OF NATHANIEL D. MCCLURE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McClure v. CommissionerDocket No. 30987.United States Board of Tax Appeals20 B.T.A. 1127; 1930 BTA LEXIS 1967; October 1, 1930, Promulgated *1967 1. Held that the evidence is not sufficient... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614337/ | C. A. BRYAN AND EUNICE MUNN BRYAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. J. BRYAN AND EUPHA POLK BRYAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bryan v. CommissionerDocket Nos. 24036, 24037.United States Board of Tax Appeals19 B.T.A. 111; 1930 BTA LEXIS 2454; February 28... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614339/ | LeROY E. TONN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTonn v. CommissionerDocket No. 10767-79United States Tax CourtT.C. Memo 1982-118; 1982 Tax Ct. Memo LEXIS 628; 43 T.C.M. (CCH) 740; T.C.M. (RIA) 82118; March 10, 1982. Thomas G. Norman, for the respondent. 1WILBURMEMORANDUM OPINION WILBUR, Judge... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614340/ | Russell McCaulley v. Commissioner.McCaulley v. CommissionerDocket No. 101-62.United States Tax CourtT.C. Memo 1964-4; 1964 Tax Ct. Memo LEXIS 330; 23 T.C.M. (CCH) 12; T.C.M. (RIA) 64004; January 9, 1964Julie M. Reardon and Gene W. Reardon, 2424 First National Bank Bldg., Denver, Colo., for the petitioner. Marvin F. Pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614343/ | Cyril K. Chappuis and Eunice F. Chappuis v. Commissioner.Chappuis v. CommissionerDocket Nos. 5961-65, 2957-66.United States Tax CourtT.C. Memo 1968-48; 1968 Tax Ct. Memo LEXIS 250; 27 T.C.M. (CCH) 222; T.C.M. (RIA) 68048; March 25, 1968. Filed *250 Held, petitioners are not entitled to deduct any amount as "away from ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614344/ | WASHINGTON SHIRT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Washington Shirt Co. v. CommissionerDocket Nos. 16314, 25059.United States Board of Tax Appeals13 B.T.A. 1360; 1928 BTA LEXIS 3047; November 2, 1928, Promulgated *3047 Respondent's determination of value of leasehold approved because of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614345/ | Walter Gilliam and Virginia A. Gilliam v. Commissioner.Gilliam v. CommissionerDocket No. 124-69 SC.United States Tax CourtT.C. Memo 1969-188; 1969 Tax Ct. Memo LEXIS 108; 28 T.C.M. (CCH) 956; T.C.M. (RIA) 69188; September 17, 1969. Filed Peter B. Turney, Security Bldg., Baltimore, Md., for the petitioners. Charles L. D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614348/ | Estate of Myron Selznick, Deceased, Bank of America National Trust and Savings Association, David O. Selznick and Charles H. Sachs, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentSelznick v. CommissionerDocket No. 14985United States Tax Court15 T.C. 716; 1950 U.S. Tax Ct. LEXIS 35; November 28, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614349/ | Edward E. Robinson and Sandra Robinson, Petitioners v. Commissioner of Internal Revenue, RespondentRobinson v. CommissionerDocket No. 24665-91United States Tax Court102 T.C. 116; 1994 U.S. Tax Ct. LEXIS 8; 102 T.C. No. 7; February 2, 1994, Filed *8 Decision will be entered under Rule 155. Ps filed a lawsuit against ba... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614351/ | ESTATE OF SARAH BETTENCOURT, DECEASED, JOHN P. BETTENCOURT, EXECUTOR AND JOHN P. BETTENCOURT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Bettencourt v. CommissionerDocket No. 44721-85.United States Tax CourtT.C. Memo 1987-313; 1987 Tax Ct. Memo LEXIS 313; 53 T.C.M. (CCH) 1219; T.C.M. (RIA) 8731... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614376/ | RONALD A. CHIABAI and HELEN CHIABAI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChiabai v. CommissionerDocket No. 1984-79.United States Tax CourtT.C. Memo 1982-611; 1982 Tax Ct. Memo LEXIS 135; 44 T.C.M. (CCH) 1453; T.C.M. (RIA) 82611; October 20, 1982. Gloria T. Svanas, for the petitioners. Cynthia J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2434213/ | 376 S.W.2d 77 (1964)
Ramon S. GARCIA, Appellant,
v.
PHOENIX ASSURANCE COMPANY OF NEW YORK, Appellee.
No. 18.
Court of Civil Appeals of Texas, Corpus Christi.
January 23, 1964.
Rehearing Denied March 10, 1964.
*78 John J. Pichinson, Corpus Christi, for appellant.
Owen Cox, of Boone, Davis, Cox & Hale, Corpus Christi, fo... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/1817277/ | 471 So. 2d 549 (1985)
DIVISION OF ADMINISTRATION, STATE of Florida DEPARTMENT OF TRANSPORTATION, Appellant,
v.
Clara E. JIRIK, aPPELLEE.
No. 84-358.
District Court of Appeal of Florida, Third District.
May 14, 1985.
Rehearing Denied June 17, 1985.
*550 Ella Jane P. Davis and A.J. Spalla, Tallahassee, for appellant.
Jef... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/2475137/ | 773 F.Supp.2d 1149 (2011)
PHILIPS ELECTRONICS NORTH AMERICA CORPORATION et al., Plaintiffs,
v.
BC TECHNICAL, Defendant.
Case No. 2:08-CV-639 CW-SA.
United States District Court, D. Utah, Central Division.
February 16, 2011.
*1154 Bryan C. Graff, Roger J. Kindley, Ryan Swanson & Cleveland PLLC, Seattle, WA, Stanley J. P... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4653845/ | 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/4614378/ | WILLIAM T. GLADDEN AND NICOLE L. GLADDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGladden v. Comm'rNo. 16932-97United States Tax Court112 T.C. 209; 1999 U.S. Tax Ct. LEXIS 18; 112 T.C. No. 15; April 16, 1999, Filed An appropriate order will be issued. On cross-motions for partial summary judgment, H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614379/ | THOMAS EVATT AND LESLIE EVATT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEvatt v. CommissionerDocket No. 1552-90United States Tax CourtT.C. Memo 1992-368; 1992 Tax Ct. Memo LEXIS 392; 63 T.C.M. (CCH) 3194; June 29, 1992, Filed *392 Decision will be entered under Rule 155. Richard J. Sideman and Wendy... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614381/ | JAMES D. and WANDA M. GROOVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGroover v. CommissionerDocket No. 11045-80.United States Tax CourtT.C. Memo 1982-329; 1982 Tax Ct. Memo LEXIS 417; 44 T.C.M. (CCH) 103; T.C.M. (RIA) 82329; June 14, 1982. *417 In 1975, P, who maintained his family residence in J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614382/ | MITCHELL AND JILL GOLDSTONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGoldstone v. CommissionerDocket No. 6303-82.United States Tax CourtT.C. Memo 1986-481; 1986 Tax Ct. Memo LEXIS 125; 52 T.C.M. (CCH) 660; T.C.M. (RIA) 86481; September 25, 1986. *125 P owned an interest in a coal mining venture und... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614383/ | RAYMOND W. and SHERI J. HODGE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hodge v. CommissionerDocket Nos. 4319-72, 4320-72, 4321-72, 4322-72, 4323-72, 4324-72.United States Tax CourtT.C. Memo 1976-341; 1976 Tax Ct. Memo LEXIS 64; 35 T.C.M. (CCH) 1564; T.C.M. (RIA) 760341; November 10, 1976, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614406/ | David J. Pleason, Petitioner, v. Commissioner of Internal Revenue, RespondentPleason v. CommissionerDocket No. 36954United States Tax Court22 T.C. 361; 1954 U.S. Tax Ct. LEXIS 204; May 20, 1954, Filed May 20, 1954, Filed *204 Decision will be entered under Rule 50. 1. Petitioner was the sole owner of a wholesale whisk... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614407/ | Powell-Hackney Grocery Company, Petitioner, v. Commissioner of Internal Revenue, RespondentPowell-Hackney Grocery Co. v. CommissionerDocket Nos. 8815, 26653United States Tax Court17 T.C. 1484; 1952 U.S. Tax Ct. LEXIS 249; March 17, 1952, Promulgated *249 Decision will be entered that petitioner is not entitled to exces... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614408/ | 874 PARK AVENUE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.874 Park Ave. Corp. v. CommissionerDocket No. 30832.United States Board of Tax Appeals23 B.T.A. 400; 1931 BTA LEXIS 1878; May 26, 1931, Promulgated *1878 Under the terms of 99 proprietary leases, assessments were levied by petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614409/ | VIRGLE J. AND MARTHA T. STEPHENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSTEPHENS v. COMMISSIONERDocket No. 7356-76.United States Tax CourtT.C. Memo 1978-449; 1978 Tax Ct. Memo LEXIS 69; 37 T.C.M. (CCH) 1847-40; November 7, 1978, Filed Virgle J. Stephens and Martha T. Stephens, pro se. Juandell D. G... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614411/ | William Corcoran v. Commissioner.Corcoran v. CommissionerDocket No. 38171.United States Tax Court1953 Tax Ct. Memo LEXIS 384; 12 T.C.M. (CCH) 89; T.C.M. (RIA) 53034; February 6, 1953Attorneys for petitioner not given. Robert Margolis, Esq., for the respondent. MURDOCK Memorandum Findings of Fact and Opinion The Commis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614412/ | Nathan Cummings and Joanne T. Cummings, Petitioners v. Commissioner of Internal Revenue, RespondentCummings v. CommissionerDocket No. 2653-71United States Tax Court61 T.C. 1; 1973 U.S. Tax Ct. LEXIS 45; Fed. Sec. L. Rep. (CCH) P94,173; October 2, 1973, Filed *45 Decision will be entered for the petitioners. P was a di... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614413/ | ROBERT R. WOTT AND CYNDY A. WOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWott v. CommissionerDocket No. 19455-82.United States Tax CourtT.C. Memo 1986-319; 1986 Tax Ct. Memo LEXIS 293; 51 T.C.M. (CCH) 1577; T.C.M. (RIA) 86319; July 28, 1986. Bernard Wiczer, for the petitioners. Julia M. Dewey, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614416/ | BRIAN P. MCMAHON and ANNE M. McMAHON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcMahon v. CommissionerDocket No. 1364-72.United States Tax CourtT.C. Memo 1973-86; 1973 Tax Ct. Memo LEXIS 201; 32 T.C.M. (CCH) 380; T.C.M. (RIA) 73086; April 12, 1973, Filed Brian P. McMahon, pro se. Peter D. Bakutes, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614417/ | LLOYD B. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 2205-78.United States Tax CourtT.C. Memo 1981-296; 1981 Tax Ct. Memo LEXIS 448; 42 T.C.M. (CCH) 95; T.C.M. (RIA) 81296; June 17, 1981. *448 Petitioner received $ 22,078.27 compensation during 1976, from which $... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614418/ | Euterpe Economos v. Commissioner.Economos v. CommissionerDocket Nos. 8314 and 10565.United States Tax Court1947 Tax Ct. Memo LEXIS 118; 6 T.C.M. (CCH) 904; T.C.M. (RIA) 47219; July 31, 1947Joseph K. Moyer, Esq., 1343 H. St., N.W., Washington, 5, D.C., for the petitioner E. M. Woolf, Esq., for the respondent. MURDOCK M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614419/ | GLENN W. TURNER AND ALICE A. TURNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTurner v. CommissionerDocket No. 7786-73.United States Tax CourtT.C. Memo 1985-159; 1985 Tax Ct. Memo LEXIS 466; 49 T.C.M. (CCH) 1107; T.C.M. (RIA) 85159; April 2, 1985. Roger v. Barth and Paul S. Richter, for the petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614421/ | Harry Wartnik v. Commissioner. Frances Wartnik v. Commissioner.Wartnik v. CommissionerDocket Nos. 3416, 3417.United States Tax Court1946 Tax Ct. Memo LEXIS 34; 5 T.C.M. (CCH) 974; T.C.M. (RIA) 46269; November 15, 1946*34 George T. Altman, Esq., 215 W. 7th St., Los Angeles 14, Calif., for the petitioners. Byron M. Coon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614422/ | GEORGE AND ELAM CAMPBELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCampbell v. CommissionerDocket No. 12931-95United States Tax Court108 T.C. 54; 1997 U.S. Tax Ct. LEXIS 5; 108 T.C. No. 5; 20 Employee Benefits Cas. (BNA) 2612; February 18, 1997, Filed *5 Decision will be entered under Rule 155. P wa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614426/ | Thomas Ward Cullen v. Commissioner.Cullen v. CommissionerDocket No. 794.United States Tax Court1944 Tax Ct. Memo LEXIS 183; 3 T.C.M. (CCH) 686; T.C.M. (RIA) 44229; July 15, 1944*183 Edward K. Hanlon, Esq., for the petitioner. Walt Mandry, Esq., for the respondent. DISNEYMemorandum Findings of Fact and Opinion DISNEY,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614427/ | Norman H. Marshall and Helen Marshall v. Commissioner.Norman H. Marshall v. CommissionerDocket No. 36334.United States Tax Court1953 Tax Ct. Memo LEXIS 193; 12 T.C.M. (CCH) 724; T.C.M. (RIA) 53229; June 29, 1953*193 E. C. Crouter, Esq., and J. Earl Gardner, Esq., for the Respondent. HARRON Memorandum Findings of Fact... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614430/ | Estate of James Hogan, deceased, James E. Hogan and Peoples-Pittsburgh Trust Company, Executors v. Commissioner.Estate of Hogan v. CommissionerDocket No. 366.United States Tax Court1944 Tax Ct. Memo LEXIS 295; 3 T.C.M. (CCH) 315; T.C.M. (RIA) 44109; April 6, 1944*295 Estate tax: Stock in close corporation: Valuation b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614431/ | WILLIAM I. WATT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWatt v. CommissionerDocket No. 8606-77.United States Tax CourtT.C. Memo 1980-475; 1980 Tax Ct. Memo LEXIS 114; 41 T.C.M. (CCH) 251; T.C.M. (RIA) 80475; October 22, 1980, Filed William I. Watt, pro se. William S. Miller, for the respondent. GOF... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614432/ | CURTIS L. SCOVILLE AND BARBARA J. SCOVILLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentScoville v. CommissionerDocket No. 14941-87.United States Tax CourtT.C. Memo 1995-376; 1995 Tax Ct. Memo LEXIS 374; 70 T.C.M. (CCH) 346; August 8, 1995, Filed *374 Decision will be entered for respondent. Benjamin W... | 01-04-2023 | 11-21-2020 |
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