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https://www.courtlistener.com/api/rest/v3/opinions/4614453/ | Dittler Brothers, Incorporated, Petitioner v. Commissioner of Internal Revenue, RespondentDittler Bros., Inc. v. CommissionerDocket No. 5438-78TUnited States Tax Court72 T.C. 896; 1979 U.S. Tax Ct. LEXIS 71; August 27, 1979, Filed *71 Action for declaratory judgment as to reasonableness of respondent's determination u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2993577/ | [Cite as Niepsuj v. Doe, 2015-Ohio-3864.]
IN THE COURT OF APPEALS
NINTH APPELLATE DISTRICT
SUMMIT COUNTY, OHIO
VINCENT NIEPSUJ, : OPINION
Plaintiff-A... | 01-04-2023 | 09-23-2015 |
https://www.courtlistener.com/api/rest/v3/opinions/4614454/ | EDWARD HAGELIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hagelin v. CommissionerDocket No. 70208.United States Board of Tax Appeals37 B.T.A. 8; 1938 BTA LEXIS 1101; January 4, 1938, Promulgated *1101 Delivery of funds to a bank, an authorized deputy collector of taxes, for payment of taxes, the amou... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614456/ | Charles H. B. McLendon and Eleanor R. McLendon v. Commissioner.McLendon v. CommissionerDocket No. 6296-65.United States Tax CourtT.C. Memo 1967-118; 1967 Tax Ct. Memo LEXIS 142; 26 T.C.M. (CCH) 544; T.C.M. (RIA) 67118; May 29, 1967Frank M. Kratovil, for the petitioners. George K. Dunham, for the respondent. KERN Memor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614458/ | HARVEY L. SHEID AND RITA SHEID, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSheid v. CommissionerDocket No. 5818-81, 20307-81, 20308-81, 17898-83.United States Tax CourtT.C. Memo 1985-402; 1985 Tax Ct. Memo LEXIS 235; 50 T.C.M. (CCH) 663; T.C.M. (RIA) 85402; August 7, 1985. *235 Held: Partnership... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614459/ | Aero Supply Mfg. Co. Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentAero Supply Mfg. Co. v. CommissionerDocket No. 7132United States Tax Court8 T.C. 10; 1947 U.S. Tax Ct. LEXIS 320; January 3, 1947, Promulgated *320 Decision will be entered for the petitioner. Vinson Act -- Subcontractor -- Aggregati... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614461/ | LOUIS HYMEL PLANTING & MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Louis Hymel Planting & Mfg. Co. v. CommissionerDocket No. 2903.United States Board of Tax Appeals5 B.T.A. 910; 1926 BTA LEXIS 2734; December 23, 1926, Promulgated *2734 Where a corporation filing returns on a calendar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614462/ | Joseph C. Novak v. Commissioner.Novak v. CommissionerDocket No. 72649.United States Tax CourtT.C. Memo 1960-138; 1960 Tax Ct. Memo LEXIS 151; 19 T.C.M. (CCH) 717; T.C.M. (RIA) 60138; June 29, 1960*151 Held, that certain payments made by the petitioner over the period 1927 to 1930 to his father in Austria did not give ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614464/ | BEN GROTE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BESSIE D. GROTE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Grote v. CommissionerDocket Nos. 94442, 94443.United States Board of Tax Appeals41 B.T.A. 247; 1940 BTA LEXIS 1210; February 1, 1940, Promulgated *1210 The purchases and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614466/ | ELLIOT LIROFF AND EVELYN LIROFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLiroff v. CommissionerDocket No. 3219-80United States Tax CourtT.C. Memo 1982-309; 1982 Tax Ct. Memo LEXIS 429; 44 T.C.M. (CCH) 43; T.C.M. (RIA) 82309; June 7, 1982. Barry I. Fredericks, for the petitioners. Richard J. Sapinsk... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614467/ | APPEAL OF THE NEW OTTAWA COUNTY TELEPHONE CO.New Ottawa County Tel. Co. v. CommissionerDocket No. 5558.United States Board of Tax Appeals3 B.T.A. 753; 1926 BTA LEXIS 2571; February 15, 1926, Decided Submitted January 1, 1926. *2571 An amount representing appreciation in the value of fixed assets, and an amount repres... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614468/ | RICHARD W. AND LAURIE TORNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTorney v. CommissionerDocket No. 7366-91United States Tax CourtT.C. Memo 1993-385; 1993 Tax Ct. Memo LEXIS 390; 66 T.C.M. (CCH) 493; August 24, 1993, Filed *390 Decision will be entered under Rule 155. For petitioners: P. Gary Fe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614470/ | WILLIAM J. GARLAND AND GRACE O. GARLAND, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Garland v. CommissionerDocket Nos. 93589, 95547.United States Board of Tax Appeals42 B.T.A. 324; 1940 BTA LEXIS 1027; June 28, 1940, Promulgated *1027 1. Where the settlor of a trust reserves the power to borrow from... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614472/ | ESTATE OF MELINDA M. GARY, DECEASED, SUZAN YOUNG, PERSONAL REPRESENTATIVE, Petitioner v COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Gary v. CommissionerDocket No. 7078-89United States Tax CourtT.C. Memo 1991-38; 1991 Tax Ct. Memo LEXIS 57; 61 T.C.M. (CCH) 1762; T.C.M. (RIA) 91038; January 31, 1991, Filed *57 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614473/ | Clarence W. Miller and Emma L. Miller, Petitioners, v. Commissioner of Internal Revenue, Respondent. Raymond S. Miller and Josephine Miller, Petitioners, v. Commissioner of Internal Revenue, Respondent. Frank Nowatzki and Lillian Nowatzki, Petitioners, v. Commissioner of Internal Revenue, RespondentMiller v. Commissi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614475/ | P. J. ANDERSON & SONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentP. J. Anderson & Sons v. CommissionerDocket No. 21927-81.United States Tax CourtT.C. Memo 1983-323; 1983 Tax Ct. Memo LEXIS 464; 46 T.C.M. (CCH) 382; T.C.M. (RIA) 83323; June 7, 1983. *464 John R. Kline and Johnette Sullivan, for the peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614476/ | DENNIS J. REGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent, DENNIS J. REGAN AND MARIKO T. REGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRegan v. CommissionerDocket Nos. 41045-86, 10103-87United States Tax CourtT.C. Memo 1993-623; 1993 Tax Ct. Memo LEXIS 640; 66 T.C.M. (CCH) 1782; De... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614477/ | GEORGE W. AND ILMA SOUTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSOUTH v. COMMISSIONERDocket No. 1805-76.United States Tax CourtT.C. Memo 1980-86; 1980 Tax Ct. Memo LEXIS 504; 39 T.C.M. (CCH) 1279; March 20, 1980, Filed Robert M. Tyle, for the petitioners. William S. Miller, for the respondent. DA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614478/ | John Hart v. Commissioner. John Hart and Virginia K. Hart v. Commissioner.Hart v. CommissionerDocket Nos. 45791, 45792.United States Tax CourtT.C. Memo 1955-313; 1955 Tax Ct. Memo LEXIS 25; 14 T.C.M. (CCH) 1230; T.C.M. (RIA) 55313; November 29, 1955John S. Palmore, Esq., Ohio Valley Bank Building, Henderson, Ky., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614480/ | CONTINENTAL ILLINOIS CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentContinental Illinois Corp. v. CommissionerDocket No. 5931-83United States Tax CourtT.C. Memo 1989-636; 1989 Tax Ct. Memo LEXIS 636; 58 T.C.M. (CCH) 790; T.C.M. (RIA) 89636; November 28, 1989*636 CINB, a bank wholly owned by pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614434/ | Estate of Shella B. Gardner, Deceased, T. Aleen Macy, Executrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Gardner v. CommissionerDocket No. 28332-83United States Tax Court82 T.C. 989; 1984 U.S. Tax Ct. LEXIS 54; 82 T.C. No. 74; June 25, 1984, Filed *54 D's estate tax return was not filed wit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614435/ | VERNON COOPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCooper v. CommissionerDocket No. 27993-83.United States Tax CourtT.C. Memo 1984-329; 1984 Tax Ct. Memo LEXIS 345; 48 T.C.M. (CCH) 385; T.C.M. (RIA) 84329; June 27, 1984. *345 Petitioner filed his petition in this action 114 days after the notice... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614436/ | Estate of Eugene Brooks Kirk, Deceased, Mary Ann Kirk, Executrix, and Mary Ann Kirk, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Kirk v. CommissionerDocket No. 1012-76United States Tax Court70 T.C. 771; 1978 U.S. Tax Ct. LEXIS 68; August 25, 1978, Filed *68 Decision will be entered for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614438/ | MOUNT HOPE CEMETERY ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mount Hope Cemetery Ass'n v. CommissionerDocket Nos. 76039, 76640.United States Board of Tax Appeals37 B.T.A. 671; 1938 BTA LEXIS 1001; April 14, 1938, Promulgated *1001 In determining the gain or loss from the disposition of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614439/ | Edward Mallinckrodt, Jr., Petitioner, v. Commissioner of Internal Revenue, RespondentMallinckrodt v. CommissionerDocket No. 104513United States Tax Court2 T.C. 1128; 1943 U.S. Tax Ct. LEXIS 13; December 16, 1943, Promulgated *13 Decision will be entered under Rule 50. 1. The petitioner, who was cotrustee of a trust cr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614440/ | Donald H. Kunsman and Lee N. Kunsman, Petitioners v. Commissioner of Internal Revenue, RespondentKunsman v. CommissionerDocket No. 5399-65United States Tax Court49 T.C. 62; 1967 U.S. Tax Ct. LEXIS 22; November 2, 1967, Filed *22 Decision will be entered for the respondent. Held, the surrender of restricted stock optio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614442/ | STANLEY HAGERMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hagerman v. CommissionerDocket No. 78023.United States Board of Tax Appeals34 B.T.A. 1158; 1936 BTA LEXIS 593; October 20, 1936, Promulgated *593 Petitioner purchased in 1918, 1919, and 1931 at a unit cost certificates of bank stock, having ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614445/ | JAMES D. FISHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFisher v. CommissionerDocket No. 19923-82.United States Tax CourtT.C. Memo 1984-216; 1984 Tax Ct. Memo LEXIS 454; 47 T.C.M. (CCH) 1677; T.C.M. (RIA) 84216; April 25, 1984. *454 Petitioner earned income from his dairy farm for each of the years... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614446/ | HENRY HERMANUS VAN ES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVan Es v. CommissionerNo. 1134-00LUnited States Tax Court115 T.C. 324; 2000 U.S. Tax Ct. LEXIS 72; 115 T.C. No. 25; October 13, 2000, Filed *72 An appropriate order of dismissal will be entered. With regard to P's 1994 tax year, R assess... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614447/ | North American Sequential Sweepstakes, Petitioner v. Commissioner of Internal Revenue, RespondentNorth American Sequential Sweepstakes v. CommissionerDocket No. 4425-78XUnited States Tax Court77 T.C. 1087; 1981 U.S. Tax Ct. LEXIS 32; November 3, 1981, Filed *32 Decision will be entered for the respondent. Petitioner w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614448/ | HARRY L. RICE AND FRED B. RICE, TRUSTEES, AVENUE REAL ESTATE TRUST, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rice v. CommissionerDocket No. 33211.United States Board of Tax Appeals19 B.T.A. 897; 1930 BTA LEXIS 2308; May 9, 1930, Promulgated *2308 The evidence fails to show a value for stock issued ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614451/ | Dahne W. Winebrenner v. Commissioner.Dahne v. CommissionerDocket No. 4861.United States Tax Court1947 Tax Ct. Memo LEXIS 21; 6 T.C.M. (CCH) 1315; T.C.M. (RIA) 47324; December 12, 1947*21 Ira B. Burns, Esq., 1020 Bryant Bldg., Kansas City, Mo., for the petitioner. Harlow B. King, Esq., for the respondent. TYSON Memora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614481/ | SWAYNE LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Swayne Lumber Co. v. CommissionerDocket No. 30825.United States Board of Tax Appeals25 B.T.A. 335; 1932 BTA LEXIS 1541; January 22, 1932, Promulgated *1541 Chalmers G. Graham, Esq., for the petitioner. F. R. Shearer, Esq., for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614482/ | Ivan D. Pomeroy, Petitioner v. Commissioner of Internal Revenue, RespondentPomeroy v. CommissionerDocket No. 5854-68United States Tax Court54 T.C. 1716; 1970 U.S. Tax Ct. LEXIS 66; September 2, 1970, Filed *66 Decision will be entered under Rule 50. Petitioner sold a residence in 1965 previously held for income-produc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614484/ | GUILLERMO SALAZAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSalazar v. CommissionerDocket No. 1439-79.United States Tax CourtT.C. Memo 1980-395; 1980 Tax Ct. Memo LEXIS 190; 40 T.C.M. (CCH) 1265; T.C.M. (RIA) 80395; September 17, 1980, Filed Arthur L. Alexander, for the petitioner. Richard A. Mandel, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614485/ | WILLIAM E. WILTSHIRE, III, and BARBARA G. WILTSHIRE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWiltshire v. CommissionerDocket No. 4166-78.United States Tax CourtT.C. Memo 1980-210; 1980 Tax Ct. Memo LEXIS 371; 40 T.C.M. (CCH) 493; T.C.M. (RIA) 80210; June 23, 1980, Filed James F. Pascal, for the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537164/ | DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA
FOURTH DISTRICT
CHARLES BARNES,
Appellant,
v.
STATE OF FLORIDA,
Appellee.
... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614486/ | Catharine G. Shatzer, Petitioner, v. Commissioner of Internal Revenue, RespondentShatzer v. CommissionerDocket No. 4United States Tax Court3 T.C. 914; 1944 U.S. Tax Ct. LEXIS 115; May 19, 1944, Promulgated *115 Decision will be entered for the respondent. Petitioner was the donee of an undivided one-fourth interest in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614487/ | Robert M. Brittingham and Jeanne G. Brittingham, Petitioners v. Commissioner of Internal Revenue, RespondentBrittingham v. CommissionerDocket No. 3352-69United States Tax Court57 T.C. 91; 1971 U.S. Tax Ct. LEXIS 42; October 14, 1971, Filed *42 Decision will be entered for the petitioners. Juan R. Brittingham, petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614488/ | APPEAL OF GRESS MANUFACTURING CO.Gress Mfg. Co. v. CommissionerDocket No. 3102.United States Board of Tax Appeals3 B.T.A. 977; 1926 BTA LEXIS 2514; February 24, 1926, Decided Submitted October 19, 1925. *2514 1. The Board has no jurisdiction to consider whether any overpayment of tax has been made in any year not co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614490/ | HOLTSINGER, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHoltsinger, Inc. v. CommissionerDocket No. 23278-84.United States Tax CourtT.C. Memo 1986-282; 1986 Tax Ct. Memo LEXIS 331; 51 T.C.M. (CCH) 1397; T.C.M. (RIA) 86282; July 7, 1986. *331 Held: Respondent may use the deficiency procedures to reco... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614491/ | MURRAY G. AND ESTHER G. GURENTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent JAMES S. AND VIVIAN J. EZELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGurentz v. CommissionerDocket Nos. 6412-76 and 6515-76.United States Tax CourtT.C. Memo 1978-238; 1978 Tax Ct. Memo LEXIS 282; 37 T.C.M. (... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614493/ | WARREN ROY TOLSON AND MARGARETHA B. TOLSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTolson v. CommissionerDocket No. 41406-84.United States Tax CourtT.C. Memo 1987-578; 1987 Tax Ct. Memo LEXIS 581; 54 T.C.M. (CCH) 1132; T.C.M. (RIA) 87578; November 23, 1987. Warren Roy Tolson, pro se. David L. Mill... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2680297/ | T.C. Memo. 2014-127
UNITED STATES TAX COURT
JOHN K. KINUTHIA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19988-11. Filed June 24, 2014.
John K. Kinuthia, pro se.
Wanda M. Cohen and Stephen ... | 01-04-2023 | 06-24-2014 |
https://www.courtlistener.com/api/rest/v3/opinions/4614494/ | Owen Meredith, Petitioner, v. Commissioner of Internal Revenue, RespondentMeredith v. CommissionerDocket No. 15569United States Tax Court12 T.C. 344; 1949 U.S. Tax Ct. LEXIS 253; March 15, 1949, Promulgated *253 Decision will be entered under Rule 50. The proceeds of fire insurance policies taken out and paid for by t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614495/ | Hooper Construction Company, a Corporation, Petitioner, v. Renegotiation Board, RespondentHooper Constr. Co. v. Renegotiation BoardDocket No. 951-RUnited States Tax Court35 T.C. 837; 1961 U.S. Tax Ct. LEXIS 216; February 28, 1961, Filed *216 Decision will be entered for the petitioner. Petitioner, whose regular method... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614498/ | CHRISTA M. OKON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOkonDocket No. 18247-91United States Tax CourtT.C. Memo 1993-24; 1993 Tax Ct. Memo LEXIS 35; 65 T.C.M. (CCH) 1783; January 21, 1993, Filed *35 Christa M. Okon, pro se. For respondent: Thomas Eagan. SHIELDSSHIELDSMEMORANDUM OPINION SHIELDS, Jud... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614499/ | Joseph E. Harrod v. Commissioner.Harrod v. CommissionerDocket No. 81541.United States Tax CourtT.C. Memo 1961-300; 1961 Tax Ct. Memo LEXIS 43; 20 T.C.M. (CCH) 1544; T.C.M. (RIA) 61300; October 31, 1961*43 Petitioner was business agent for a union local. During 1955, 1956, and 1957 he received a salary and reimbursemen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614500/ | Emmette L. Barran and Martha Barran, Petitioners, v. Commissioner of Internal Revenue, Respondent. C. E. Winton and Drucilla Winton, Petitioners, v. Commissioner of Internal Revenue, RespondentBarran v. CommissionerDocket Nos. 86667, 86706United States Tax Court39 T.C. 515; 1962 U.S. Tax Ct. LEXIS 11; December 12, 196... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614501/ | BERTHA POOLE WEYL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Weyl v. CommissionerDocket Nos. 27924, 29426.United States Board of Tax Appeals18 B.T.A. 1092; 1930 BTA LEXIS 2531; February 11, 1930, Promulgated *2531 League for Industrial Democracy held not to have been organized and operated exclusivel... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614503/ | JOHN BAKLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBakler v. CommissionerDocket No. 4265-71.United States Tax CourtT.C. Memo 1974-134; 1974 Tax Ct. Memo LEXIS 187; 33 T.C.M. (CCH) 607; T.C.M. (RIA) 74134; May 23, 1974, Filed John Bakler, pro se. Willard W. Timm, for the respondent. GOFFEMEMORANDUM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614504/ | Lamar Fleming, Jr. v. Commissioner.Fleming v. CommissionerDocket No. 27529.United States Tax Court1951 Tax Ct. Memo LEXIS 144; 10 T.C.M. (CCH) 764; T.C.M. (RIA) 51229; August 10, 1951*144 On October 4, 1946, petitioner gave to his son 15,000 shares of Anderson, Clayton & Co. common stock. On the same date he gave to e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614505/ | Irving S. Federbush and Sylvia C. Federbush, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentFederbush v. CommissionerDocket Nos. 41930, 41931, 66600, 69574United States Tax Court34 T.C. 740; 1960 U.S. Tax Ct. LEXIS 101; July 29, 1960, Filed *101 Decisions will be entered under Rule 50. 1. Corpor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614507/ | John E. Bloom, et al. * v. Commissioner. Bloom v. CommissionerDocket Nos. 57344-57347.United States Tax CourtT.C. Memo 1956-49; 1956 Tax Ct. Memo LEXIS 248; 15 T.C.M. (CCH) 210; T.C.M. (RIA) 56049; February 29, 1956*248 Thomas E. Tyre, Esq., for the respondent. MURDOCK Memorandum Findings of Fact and Opinion The Comm... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614508/ | PONTIAC COMMERCIAL & SAVINGS BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pontiac Commercial & Sav. Bank v. CommissionerDocket No. 7674.United States Board of Tax Appeals11 B.T.A. 118; 1928 BTA LEXIS 3866; March 21, 1928, Promulgated *3866 Deficiencies approved for lack of evidence. C. J. McGuire... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614509/ | Robert Henry Steiman, Petitioner v. Commissioner of Internal Revenue, Respondent; Stanley I. Lieberman and Helen S. Lieberman, Petitioners v. Commissioner of Internal Revenue, RespondentSteiman v. CommissionerDocket Nos. 3714-70, 3715-70United States Tax Court56 T.C. 1350; 1971 U.S. Tax Ct. LEXIS 53; September 23, 1971... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614510/ | Harold R. Horn v. Commissioner.Horn v. CommissionerDocket No. 4934.United States Tax Court1945 Tax Ct. Memo LEXIS 18; 4 T.C.M. (CCH) 1093; T.C.M. (RIA) 45367; December 12, 1945*18 E. B. Graham, Esq., Citizens Nat. Bank Bldg., Zanesville, Ohio, and Clarence G. Rausch, C.P.A., 510 Metropolitan Bldg., Akron, Ohio, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614511/ | John E. and Louise Conn v. Commissioner.Conn v. CommissionerDocket No. 26597.United States Tax Court1952 Tax Ct. Memo LEXIS 178; 11 T.C.M. (CCH) 600; T.C.M. (RIA) 52181; June 17, 1952*178 On the record, the petitioners are held to be not entitled to the deduction of certain items representing the cost of work clothing... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614512/ | PIETRO CABOARA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCaboara v. CommissionerDocket No. 5578-76.United States Tax CourtT.C. Memo 1977-355; 1977 Tax Ct. Memo LEXIS 85; 36 T.C.M. (CCH) 1420; T.C.M. (RIA) 770355; October 5, 1977, Filed Robert E. Hunter, for the petitioner. John E. Lahart, for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614517/ | DEPOT INVESTORS LTD., GAF DEVELOPMENT COMPANY, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDepot Investors, Ltd. v. CommissionerDocket No. 15373-90United States Tax CourtT.C. Memo 1992-145; 1992 Tax Ct. Memo LEXIS 193; 63 T.C.M. (CCH) 2344; T.C.M. (RIA) 92145; March 11, 1992, Filed *1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614519/ | SHIRLEY YEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentYee v. CommissionerDocket No. 12507-82.United States Tax CourtT.C. Memo 1985-379; 1985 Tax Ct. Memo LEXIS 254; 50 T.C.M. (CCH) 551; T.C.M. (RIA) 85379; July 29, 1985. Shirley Yee, pro se. Darren M. Larsen, for the respondent. GERBERMEMORANDUM FIND... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614520/ | FREDERICK PALMIERI AND JOAN PALMIERI; JACK OLSHANSKY AND SHIRLEY OLSHANSKY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPalmieri v. CommissionerDocket No. 17018-84United States Tax CourtT.C. Memo 1992-528; 1992 Tax Ct. Memo LEXIS 539; 64 T.C.M. (CCH) 694; September 8, 1992, Filed *539 Held: The period of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614523/ | Alvin S. Norby and Rose M. Norby v. Commissioner.Norby v. CommissionerDocket No. 80511.United States Tax CourtT.C. Memo 1961-219; 1961 Tax Ct. Memo LEXIS 131; 20 T.C.M. (CCH) 1077; T.C.M. (RIA) 61219; July 31, 1961*131 Alvin S. Norby, pro se, Box 143, Ellendale, Minn. William Theodoros, Esq., for the respondent. TRAI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614524/ | LYON INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lyon, Inc. v. CommissionerDocket Nos. 93858, 96546, 99832.United States Board of Tax Appeals42 B.T.A. 1094; 1940 BTA LEXIS 909; October 29, 1940, Promulgated *909 1. The owner of certain patents, having made a contract to license their use... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614525/ | Estate of David B. Munter, Deceased, Andrew M. Greenstein, Manuel D. Goldman and Suzanne M. Cohen, Executors, Petitioners v. Commissioner of Internal Revenue, Respondent; Gertrude M. Demerer, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Munter v. CommissionerDocket Nos. 8178-71, 1534-72United Sta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614554/ | THOMAS R. AND SUZANNE TUMLINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTumlinson v. CommissionerDocket No. 7828-81.United States Tax CourtT.C. Memo 1983-92; 1983 Tax Ct. Memo LEXIS 693; 45 T.C.M. (CCH) 750; T.C.M. (RIA) 83092; February 10, 1983. Joe Alfred Izen, Jr., for the petitioners. David W.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614555/ | WILBERT L. HABERTHIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHaberthier v. CommissionerDocket No. 10686-83.United States Tax CourtT.C. Memo 1984-377; 1984 Tax Ct. Memo LEXIS 291; 48 T.C.M. (CCH) 573; T.C.M. (RIA) 84377; July 24, 1984. Wilbert L. Haberthier, pro se. William F. Carrow, for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614556/ | William B. Stout v. Commissioner.Stout v. CommissionerDocket No. 15548.United States Tax Court1949 Tax Ct. Memo LEXIS 37; 8 T.C.M. (CCH) 988; T.C.M. (RIA) 49265; November 2, 1949*37 R. M. O'Hara, Esq., and Harry A. Smith, C.P.A., for the petitioner. R. E. Maiden, Jr., Esq., and E. A. Tonjes, Esq., for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614557/ | MARGAY OIL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Margay Oil Corp. v. CommissionerDocket No. 44891.United States Board of Tax Appeals26 B.T.A. 199; 1932 BTA LEXIS 1348; May 31, 1932, Promulgated *1348 In April, 1925, petitioner caused a new corporation to be organized and thereafter d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/585034/ | 966 F.2d 1456
NOTICE: Seventh Circuit Rule 53(b)(2) states unpublished orders shall not be cited or used as precedent except to support a claim of res judicata, collateral estoppel or law of the case in any federal court within the circuit.Kenneth RICHARDSON, Petitioner-Appellant,v.Thomas D. RICHARDS and Indiana Attorn... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4614559/ | Reuben B. Hoover and Elizabeth S. Hoover, Petitioners, v. Commissioner of Internal Revenue, RespondentHoover v. CommissionerDocket No. 80048United States Tax Court35 T.C. 566; 1961 U.S. Tax Ct. LEXIS 246; January 18, 1961, Filed *246 Decision will be entered under Rule 50. Petitioner, a doctor in the general practice ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2420871/ | 81 F. Supp. 2d 434 (2000)
Neil H. ACKERMAN, Trustee of the Bankruptcy Estate of Diane Benincasa, Plaintiff,
v.
NATIONAL FINANCIAL SYSTEMS, Robert C. Barbarello and Robert Hernandez, Defendants.
No. 96 CV 1457(ADS).
United States District Court, E.D. New York.
January 31, 2000.
Palmeri & Gaven, New York City (John J. Pa... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4473375/ | In The
Court of Appeals
Sixth Appellate District of Texas at Texarkana
No. 06-19-00002-CV
ROBERT YORK PETTIT, JEFFREY YORK PETTIT, INDIVIDUALLY AND
AS TRUSTEE OF THE BIG HORN PHALANX TRUST, JOSEPH AUSTIN PETTIT
AND EMILY ANNE PETTIT COVEY, Appellan... | 01-04-2023 | 01-15-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614560/ | Louis and Kate Lerner, et al. 1 v. Commissioner. Lerner v. CommissionerDocket Nos. 94694, 95263, 1037-62, 1111-62, 1263-62, 1284-62, 1296-62, 1407-62, 1408-62, 1460-62, 1554-62 1685-62, 1687-62, 1713-62, 2224-62, 3628-62.United States Tax CourtT.C. Memo 1965-267; 1965 Tax Ct. Memo LEXIS 63; 24 T.C.M. (CCH) 1450; T.C.M.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614561/ | JAMES N. RUSSELL AND MARILYN B. RUSSELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRussell v. CommissionerDocket No. 27660-87United States Tax CourtT.C. Memo 1991-269; 1991 Tax Ct. Memo LEXIS 312; 61 T.C.M. (CCH) 2909; T.C.M. (RIA) 91269; June 12, 1991, Filed *312 Decision will be entered for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614562/ | JULIUS M. ISRAEL LODGE OF B'NAI B'RITH NO. 2113, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJulius M. Isr. Lodge of B'Nai B'Rith No. 2113 v. CommissionerDocket No. 14500-93.United States Tax CourtT.C. Memo 1995-439; 1995 Tax Ct. Memo LEXIS 438; 70 T.C.M. (CCH) 673; September 14, 1995, Filed *438 Decisio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614563/ | FOREGGER CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Foregger Co. v. CommissionerDocket No. 18938.United States Board of Tax Appeals13 B.T.A. 920; 1928 BTA LEXIS 3138; October 11, 1928, Promulgated *3138 Respondent's disallowance of an item claimed to be deductible as a bonus payment, sustai... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614565/ | TROY V. POST AND EMMA L. POST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPost v. CommissionerDocket Nos. 7404-74, 2333-77.United States Tax CourtT.C. Memo 1979-419; 1979 Tax Ct. Memo LEXIS 104; 39 T.C.M. (CCH) 311; T.C.M. (RIA) 79419; October 4, 1979, Filed; As Amended November 26, 1979 W. John Glancy,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614566/ | APPEAL OF UNION MARKET, INC.Union Market, Inc. v. CommissionerDocket No. 1432.United States Board of Tax Appeals2 B.T.A. 429; 1925 BTA LEXIS 2405; September 7, 1925, Decided Submitted June 10, 1925. *2405 Earl B. Breeding, for the taxpayer. J. Arthur Adams, Esq., for the Commissioner. *429 Before IVINS and MORRIS. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614568/ | Kenosha Auto Transport Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentKenosha Auto Transport Corp. v. CommissionerDocket No. 53775United States Tax Court28 T.C. 421; 1957 U.S. Tax Ct. LEXIS 183; May 23, 1957, Filed *183 Decision will be entered under Rule 50. Petitioner concedes that for the y... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614569/ | KATE HUDSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KATE HUDSON, TRUSTEE FOR MARIE HUDSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GALVIN HUDSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hudson v. CommissionerDocket Nos. 69723-69725.United States Board of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614570/ | Bert J. Schoneberger, Petitioner v. Commissioner of Internal Revenue, RespondentSchoneberger v. CommissionerDocket No. 11885-78United States Tax Court74 T.C. 1016; 1980 U.S. Tax Ct. LEXIS 84; August 7, 1980, Filed *84 Decision will be entered under Rule 155. Petitioner, a TWA pilot based in New York and flying primari... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614527/ | APPEAL OF WEST 28TH STREET CORPORATION.West 28th Street Corp. v. CommissionerDocket No. 6032.United States Board of Tax Appeals4 B.T.A. 147; 1926 BTA LEXIS 2364; June 21, 1926, Decided Submitted January 21, 1926. *2364 Upon the evidence, held, that the petitioner and Potterton Brothers. Inc., were affiliated. Charl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614528/ | Francis H. Monek and Carol L. Monek v. Commissioner. Martin K. Henslee and Mary Ann Henslee v. Commissioner.Monek v. CommissionerDocket Nos. 3122-63, 3123-63.United States Tax CourtT.C. Memo 1966-110; 1966 Tax Ct. Memo LEXIS 176; 25 T.C.M. (CCH) 582; T.C.M. (RIA) 66110; May 25, 1966*176 Held, that amounts paid by each... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614530/ | ABRAHAM I. EFFRON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Effron v. CommissionerDocket No. 42505.United States Board of Tax Appeals25 B.T.A. 853; 1932 BTA LEXIS 1461; March 14, 1932, Promulgated *1461 In determining whether or not the profit on an installment sale of a 99-year lease, renewable for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614531/ | B. F. Crabbe v. Commissioner. Utility Supply Company, Inc. v. Commissioner.Crabbe v. CommissionerDocket Nos. 44359, 44360.United States Tax CourtT.C. Memo 1955-332; 1955 Tax Ct. Memo LEXIS 4; 14 T.C.M. (CCH) 1305; T.C.M. (RIA) 55332; 5 Oil & Gas Rep. 863; December 28, 1955*4 1. Respondent disallowed portions of the am... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614532/ | C. DAVID and BERNIECE S. PETTIT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPettit v. CommissionerDocket Nos. 6363-79; 2192-80.United States Tax CourtT.C. Memo 1980-396; 1980 Tax Ct. Memo LEXIS 191; 40 T.C.M. (CCH) 1270; T.C.M. (RIA) 80396; September 17, 1980, Filed *191 Due to a reduction in work forc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614533/ | Syd Novak and Sylvia Novak, Petitioners v. Commissioner of Internal Revenue, RespondentNovak v. CommissionerDocket No. 2308-66United States Tax Court51 T.C. 7; 1968 U.S. Tax Ct. LEXIS 52; October 2, 1968, Filed *52 Decision will be entered under Rule 50. In 1962, a registered securities salesman claimed $ 5,784.44 as ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614535/ | MARTIN MAGAZINER and PHYLLIS MAGAZINER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMagaziner v. CommissionerDocket No. 9368-76.United States Tax CourtT.C. Memo 1978-205; 1978 Tax Ct. Memo LEXIS 310; 37 T.C.M. (CCH) 873; T.C.M. (RIA) 780205; June 5, 1978, Filed *310 Petitioner and Feldman formed a partn... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614536/ | THE MANHATTAN LIFE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Manhattan Life Ins. Co. v. CommissionerDocket No. 60827.United States Board of Tax Appeals28 B.T.A. 129; 1933 BTA LEXIS 1178; May 17, 1933, Promulgated *1178 1. A corporation engaged in the life insurance business is ent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614539/ | Alberto Roque and Zenaida Roque, Petitioners v. Commissioner of Internal Revenue, RespondentRoque v. CommissionerDocket No. 3690-74United States Tax Court65 T.C. 920; 1976 U.S. Tax Ct. LEXIS 165; February 3, 1976, Filed *165 Decision will be entered for the respondent. Petitioners incurred $ 2,484.30 of moving expense... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614540/ | ESTATE OF A. F. T. COOPER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cooper v. CommissionerDocket No. 12634.United States Board of Tax Appeals9 B.T.A. 21; 1927 BTA LEXIS 2686; November 8, 1927, Promulgated *2686 A trust estate under the control of a resident fiduciary and subject to the jurisdiction ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614541/ | H. W. Findley v. Commissioner.H. W. Findley v. CommissionerDocket No. 23254.United States Tax Court1951 Tax Ct. Memo LEXIS 260; 10 T.C.M. (CCH) 363; T.C.M. (RIA) 51110; April 18, 1951Sidney B. Gambill, Esq., for the petitioner. Kalman A. Goldring, Esq., for the respondent. MURDOCK Memorandum Findings of Fact and Opini... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614542/ | JAN J. WEXLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWexler v. CommissionerDocket Nos. 1919-73, 8834-73.United States Tax CourtT.C. Memo 1974-113; 1974 Tax Ct. Memo LEXIS 205; 33 T.C.M. (CCH) 560; T.C.M. (RIA) 74113; May 6, 1974, Filed. *205 The father and stepmother of petitioner were residents o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614544/ | PAUL R. ZEHNDER and MARTHA J. ZEHNDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Zehnder v. CommissionerDocket No. 8332-71.United States Tax CourtT.C. Memo 1973-253; 1973 Tax Ct. Memo LEXIS 32; 32 T.C.M. (CCH) 1189; T.C.M. (RIA) 73253; November 21, 1973, Filed *32 Held: That the stipend received by p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614545/ | Appeal of WALCUTT BROTHERS CO.Walcutt Bros. Co. v. CommissionerDocket No. 1108.United States Board of Tax Appeals1 B.T.A. 910; 1925 BTA LEXIS 2754; March 30, 1925, decided Submitted February 16, 1925. *2754 On the evidence, held, that the taxpayer did not acquire good will of any value upon taking over the business o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614546/ | Roman A. Schwieterman and Mary E. Schwieterman v. Commissioner.Schwieterman v. CommissionerDocket No. 42707.United States Tax CourtT.C. Memo 1954-9; 1954 Tax Ct. Memo LEXIS 236; 13 T.C.M. (CCH) 373; T.C.M. (RIA) 54115; April 16, 1954, Filed *236 L. R. Mahrt, Esq., 904 Winters Bank Building, Dayton, Ohio, for the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614550/ | Stephen G. Colestock and Susan F. Colestock, Petitioners v. Commissioner of Internal Revenue, RespondentColestock v. CommissionerDocket No. 15398-91United States Tax Court102 T.C. 380; 1994 U.S. Tax Ct. LEXIS 13; 102 T.C. No. 12; March 1, 1994, Filed 1994 U.S. Tax Ct. LEXIS 13">*13 An order denying petitioners' motion ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614551/ | CASSANDRA LYNN FORRESTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentForrester v. CommissionerDocket No. 2092-92United States Tax CourtT.C. Memo 1993-136; 1993 Tax Ct. Memo LEXIS 147; 65 T.C.M. 2280; April 1, 1993, Filed 1993 Tax Ct. Memo LEXIS 147">*147 Decision will be entered for respondent. Cassand... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614552/ | ROBERT A. AND BARBARA R. GEHLKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGehlke v. CommissionerDocket No. 4780-91United States Tax CourtT.C. Memo 1992-231; 1992 Tax Ct. Memo LEXIS 250; 63 T.C.M. 2803; April 20, 1992, Filed 1992 Tax Ct. Memo LEXIS 250">*250 Decision will be entered for respondent. R... | 01-04-2023 | 11-21-2020 |
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