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https://www.courtlistener.com/api/rest/v3/opinions/4614577/ | QUINTEN L. SHERWOOD and PATRICIA L. SHERWOOD, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Sherwood v. CommissionerDocket Nos. 4209-76, 4256-76, 5872-77, 9151-77.United States Tax CourtT.C. Memo 1979-149; 1979 Tax Ct. Memo LEXIS 380; 38 T.C.M. (CCH) 660; T.C.M. (RIA) 79149; April 16, 1979, File... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614578/ | Vernon P. Bonner v. Commissioner.Bonner v. CommissionerDocket No. 2056-64.United States Tax CourtT.C. Memo 1966-96; 1966 Tax Ct. Memo LEXIS 186; 25 T.C.M. (CCH) 517; T.C.M. (RIA) 66096; May 10, 1966*186 Vernon P. Bonner, pro se, 2151 Orange Ave., Costa Mesa, Calif. Thomas J. Sullivan, for the respondent. FAYMemorandu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614580/ | APPEAL OF GERMANTOWN BRAID CO.Germantown Braid Co. v. CommissionerDocket No. 5215.United States Board of Tax Appeals3 B.T.A. 1336; 1926 BTA LEXIS 2412; April 20, 1926, Decided Submitted December 15, 1925. *2412 Held, on the evidence, that the two corporations were affiliated. Frank K. Nebeker and %K. n. p/arkinson, E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614582/ | James Ross and Ann Ross v. Commissioner. Neil Sullivan and Grace Sullivan v. Commissioner.Ross v. CommissionerDocket Nos. 48593, 48594.United States Tax CourtT.C. Memo 1956-5; 1956 Tax Ct. Memo LEXIS 291; 15 T.C.M. (CCH) 23; T.C.M. (RIA) 56005; January 13, 1956*291 During the taxable years 1948, 1949 and 1950, James R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614583/ | Marsden R. Leeder and Rose Leeder, his wife v. Commissioner.Leeder v. CommissionerDocket No. 49515.United States Tax CourtT.C. Memo 1960-69; 1960 Tax Ct. Memo LEXIS 218; 19 T.C.M. (CCH) 352; T.C.M. (RIA) 60069; April 11, 1960W. G. Ward, Esq., for the petitioners. Roger L. Davis, Esq., for the respondent. TURNER Memora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614585/ | Sidney B. Lifschultz and Charlotte Lifschultz v. Commissioner.Lifschultz v. CommissionerDocket No. 998-62.United States Tax CourtT.C. Memo 1966-225; 1966 Tax Ct. Memo LEXIS 58; 25 T.C.M. (CCH) 1146; T.C.M. (RIA) 66225; October 12, 1966*58 Held, that sums which petitioner Sidney Lifschultz paid in each of 5 transaction... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4473377/ | In The
Court of Appeals
Sixth Appellate District of Texas at Texarkana
No. 06-19-00138-CR
MICHELLE LEE HAYES, Appellant
V.
THE STATE OF TEXAS, Appellee
On Appeal from the 71st District Court
Harrison Coun... | 01-04-2023 | 01-15-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614586/ | M. & E. SHINDLER, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentM. & E. Shindler, Inc. v. CommissionerDocket No. 544-89United States Tax CourtT.C. Memo 1992-290; 1992 Tax Ct. Memo LEXIS 304; 63 T.C.M. (CCH) 3039; May 18, 1992, Filed *304 Decision will be entered under Rule 155. Thomas J. O'Keefe, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614588/ | NEWMAN E. MCGEE AND BONNIE C. MCGEE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; PROFESSOR BOWL, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcGee v. CommissionerDocket Nos. 6785-89, 6786-89United States Tax CourtT.C. Memo 1991-599; 1991 Tax Ct. Memo LEXIS 635; 62 T.C.M. (CCH) 137... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614590/ | ULYSSES S. GREEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreen v. CommissionerDocket No. 13499-78.United States Tax CourtT.C. Memo 1982-485; 1982 Tax Ct. Memo LEXIS 265; 44 T.C.M. (CCH) 923; T.C.M. (RIA) 82485; August 23, 1982. Ulysses S. Green, pro se. Allen F. Lang, for the respondent. WILESMEMO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614592/ | CENTRAL RESERVE LIFE CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCentral Reserve Life Corp. v. CommissionerNo. 21390-96United States Tax Court113 T.C. 231; 1999 U.S. Tax Ct. LEXIS 46; 113 T.C. No. 19; October 12, 1999, Filed *46 Decision will be entered under Rule 155. P's ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614593/ | ROBERT H. HALL AND DELORES A. HALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHall v. CommissionerDocket No. 8338-80.United States Tax CourtT.C. Memo 1982-605; 1982 Tax Ct. Memo LEXIS 143; 44 T.C.M. (CCH) 1418; T.C.M. (RIA) 82605; October 18, 1982. Peter Alpert, for the petitioners. Byron Calderon, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614594/ | APPEAL OF WHOLESALE COAL CO.Wholesale Coal Co. v. CommissionerDocket No. 4515.United States Board of Tax Appeals3 B.T.A. 435; 1926 BTA LEXIS 2653; January 26, 1926, Decided Submitted November 17, 1925. *2653 Frederick C. Rohwerder, C.P.A., for the taxpayer. John W. Fisher, Esq., for the Commissioner. *435 Before PH... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614595/ | FRANCIS J. TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTaylor v. CommissionerDocket No. 10815-87United States Tax CourtT.C. Memo 1994-547; 1994 Tax Ct. Memo LEXIS 555; 68 T.C.M. (CCH) 1095; 68 Trade Cas. (CCH) P1095; October 31, 1994, Filed *555 Decision will be entered for respondent. Francis J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614596/ | JOSEPH M. ISAACS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; STEPHANIE ISAACS, a.k.a. STEPHANIE BRAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentIsaacs v. CommissionerDocket Nos. 31887-88, 32063-88United States Tax CourtT.C. Memo 1991-473; 1991 Tax Ct. Memo LEXIS 522; 62 T.C.M. (CCH) 82... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614597/ | BILLY GRAY TURNER AND LAURA FAYE TURNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTurner v. CommissionerDocket No. 16683-93United States Tax CourtT.C. Memo 1995-214; 1995 Tax Ct. Memo LEXIS 215; 69 T.C.M. (CCH) 2618; May 17, 1995, Filed *215 Decision will be entered for petitioners. Billy Gray Turne... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614598/ | Estate of Annette S. Morgan, Deceased, William H. Morgan, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentMorgan v. CommissionerDocket No. 88298United States Tax Court37 T.C. 981; 1962 U.S. Tax Ct. LEXIS 191; February 21, 1962, Filed *191 Decision will be entered for the petitioner. The decedent e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614599/ | Winter Realty & Construction Co., Petitioner, v. Commissioner of Internal Revenue, RespondentWinter Realty & Constr. Co. v. CommissionerDocket No. 107310United States Tax Court2 T.C. 38; 1943 U.S. Tax Ct. LEXIS 144; June 9, 1943, Promulgated *144 Decision will be entered under Rule 50. 1. Prior to the taxable years he... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614600/ | PORTLAND CEMENT CO. OF UTAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPortland Cement Co. v. CommissionerDocket No. 6306-73.United States Tax CourtT.C. Memo 1977-137; 1977 Tax Ct. Memo LEXIS 304; 36 T.C.M. (CCH) 578; T.C.M. (RIA) 770137; May 9, 1977, Filed Glen E. Fuller and Jack R. Decker, for the pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614601/ | Debra Kluger, Petitioner v. Commissioner of Internal Revenue, RespondentKluger v. CommissionerDocket No. 26124-83United States Tax Court83 T.C. 309; 1984 U.S. Tax Ct. LEXIS 33; 83 T.C. No. 21; September 11, 1984. September 11, 1984, Filed *33 Respondent issued a statutory notice to P, based entirely upon information ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614602/ | CITIZENS WATER WORKS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Citizens Water Works, Inc. v. CommissionerDocket Nos. 61147, 68579, 73546.United States Board of Tax Appeals33 B.T.A. 201; 1935 BTA LEXIS 789; October 15, 1935, Promulgated *789 The petitioner, a private corporation furnishing wate... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614604/ | JACOB EPSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Epstein v. CommissionerDocket No. 70099.United States Board of Tax Appeals36 B.T.A. 109; 1937 BTA LEXIS 769; June 15, 1937, Promulgated *769 1. Where two corporations merge or consolidate to form a new corporation, and thereafter shares of the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614607/ | BLAIR E. HILDEBRAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHildebrand v. CommissionerDocket No. 17342-79.United States Tax CourtT.C. Memo 1980-532; 1980 Tax Ct. Memo LEXIS 56; 41 T.C.M. (CCH) 460; T.C.M. (RIA) 80532; December 1, 1980Blair E. Hildebrand, pro se. Glenn C. Guritzky, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614608/ | OCEAN ACCIDENT & GUARANTEE COMPANY CORPORATION, LIMITED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ocean Acci. & Guarantee Co. v. CommissionerDocket No. 12348.United States Board of Tax Appeals13 B.T.A. 1057; 1928 BTA LEXIS 3118; October 16, 1928, Promulgated *3118 1. Claim for deductions for losses... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614609/ | R. HAMERSLOUGH MERCANTILE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.R. Hamerslough Mercantile Co. v. CommissionerDocket No. 5426.United States Board of Tax Appeals6 B.T.A. 824; 1927 BTA LEXIS 3392; April 14, 1927, Promulgated *3392 Amounts distributed to stockholders and carried on the books as ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614610/ | CORN EXCHANGE NATIONAL BANK AND TRUST COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Corn Exch. Nat'l Bank & T. Co. v. CommissionerDocket No. 100805.United States Board of Tax Appeals46 B.T.A. 1107; 1942 BTA LEXIS 769; May 12, 1942, Promulgated *769 1. A state bank, in financial difficulty but a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614611/ | MARVIN E. TRAUTWEIN and E. MARGARET TRAUTWEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTrautwein v. CommissionerDocket No. 2978-74.United States Tax CourtT.C. Memo 1975-262; 1975 Tax Ct. Memo LEXIS 114; 34 T.C.M. (CCH) 1131; T.C.M. (RIA) 750262; August 11, 1975, Filed Marvin E. Trautwein, pro se. Ger... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614612/ | HARDWARE PLUS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHardware Plus v. CommissionerDocket No. 8690-92United States Tax CourtT.C. Memo 1994-567; 1994 Tax Ct. Memo LEXIS 580; 68 T.C.M. (CCH) 1210; November 21, 1994, Filed *580 For petitioner: Arthur H. McQueen, Jr.For respondent: John W. Sheffie... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614613/ | D. Joseph St. Germain and Dorothy H. St. Germain, Husband and Wife v. Commissioner.St. Germain v. CommissionerDocket No. 57623.United States Tax CourtT.C. Memo 1959-73; 1959 Tax Ct. Memo LEXIS 175; 18 T.C.M. (CCH) 355; T.C.M. (RIA) 59073; April 17, 1959James A. Reed, Esq., for the petitioners. Chester M. Howe, Esq., fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614614/ | STUART M. MODELL AND JUDITH S. MODELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentModell v. CommissionerDocket No. 11323-77.United States Tax CourtT.C. Memo 1983-761; 1983 Tax Ct. Memo LEXIS 36; 47 T.C.M. (CCH) 706; T.C.M. (RIA) 83761; December 19, 1983. Leonard J. Witman, for the petitioners. Joy M. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614617/ | PERRY L. HALL AND JANICE R. HALL, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hall v. CommissionerDocket Nos. 25574-86, 25811-86, 26259-86.United States Tax CourtT.C. Memo 1988-450; 1988 Tax Ct. Memo LEXIS 473; 56 T.C.M. (CCH) 261; T.C.M. (RIA) 88450; September 20, 1988; WITHDRAWN April 26, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614619/ | Mike and Virginia Mercure 1 v. Commissioner. Mercure v. CommissionerDocket Nos. 1477-65, 1332-66, 320-67, 321-67.United States Tax CourtT.C. Memo 1969-206; 1969 Tax Ct. Memo LEXIS 92; 28 T.C.M. (CCH) 1092; T.C.M. (RIA) 69206; September 30, 1969. Filed *92 James C. Herndon and Jack H. Cohen, 25 E. Rebecca St., East Pal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614620/ | George J. Meyer Malt & Grain Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentGeorge J. Meyer Malt & Grain Corp. v. CommissionerDocket No. 15852United States Tax Court11 T.C. 383; 1948 U.S. Tax Ct. LEXIS 80; September 27, 1948, Promulgated *80 Decision will be entered under Rule 50. 1. The taxpa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614621/ | JOSEPH SPEAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSpear v. CommissionerDocket Nos. 19393-92, 19677-92United States Tax CourtT.C. Memo 1994-354; 1994 Tax Ct. Memo LEXIS 350; 68 T.C.M. (CCH) 238; July 26, 1994, Filed *350 Decisions will be entered for respondent. For petitioner: Mark Segal. For re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614623/ | Bessie Eisenberg v. Commissioner.Eisenberg v. CommissionerDocket No. 92772.United States Tax CourtT.C. Memo 1963-78; 1963 Tax Ct. Memo LEXIS 264; 22 T.C.M. (CCH) 333; T.C.M. (RIA) 63078; March 18, 1963Bessie Eisenberg, pro se, 505 Ocean Ave., Brooklyn, N. Y. Joseph M. Touhill, Esq., for the respondent. MURDOCKMemorand... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614624/ | LEO C. KLINNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKlinner v. CommissionerDocket No. 12713-77.United States Tax CourtT.C. Memo 1979-312; 1979 Tax Ct. Memo LEXIS 219; 38 T.C.M. (CCH) 1213; T.C.M. (RIA) 79312; August 13, 1979, Filed Leo C. Klinner, pro se. Leo A. Reinikka, Jr., for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614626/ | Catherine F. Wagoner v. Commissioner.Wagoner v. CommissionerDocket No. 13520.United States Tax Court1948 Tax Ct. Memo LEXIS 242; 7 T.C.M. 130; T.C.M. (RIA) 48029; February 27, 1948George S. Atkinson, Esq., Dallas Nat. Bldg., Dallas, Tex., for the petitioner. A. T. Akin, 1948 Tax Ct. Memo LEXIS 242">*243 Esq., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614627/ | J. Riley Thompson v. Commissioner.Thompson v. CommissionerDocket No. 5898-64.United States Tax CourtT.C. Memo 1967-252; 1967 Tax Ct. Memo LEXIS 9; 26 T.C.M. 1298; T.C.M. (RIA) 67252; December 21, 19671967 Tax Ct. Memo LEXIS 9">*9 John T. Carlon, Jr., for the petitioner. * W. Reeder Glass, for the respondent. RAUMdeter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614628/ | APPEAL OF KANSAS SAVINGS & TRUST CO. ET AL., ADMINISTRATORS OF THE ESTATE OF A. W. SHULTHIS, DECEASED.Kansas Sav. & Trust Co. v. CommissionerDocket No. 1827.United States Board of Tax Appeals2 B.T.A. 1253; 1925 BTA LEXIS 2099; November 9, 1925, Decided Submitted May 20, 1925. 1925 BTA LEXIS 2099">*2099 1. A breeding... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653847/ | CONTENTdm
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https://www.courtlistener.com/api/rest/v3/opinions/4614653/ | Hoyt B. Wooten, Petitioner, v. Commissioner of Internal Revenue, RespondentWooten v. CommissionerDocket No. 11987United States Tax Court12 T.C. 659; 1949 U.S. Tax Ct. LEXIS 215; April 29, 1949, Promulgated *215 Decision will be entered under Rule 50. 1. Deduction -- Unpaid Expense -- Salary -- Section 24 (c). -- A ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4473381/ | 18‐996
Quito v. Barr
UNITED STATES COURT OF APPEALS
FOR THE SECOND CIRCUIT
August Term 2019
(Argued: November 12, 2019 Decided: January 15, 2020)
Docket No. 18‐996
... | 01-04-2023 | 01-15-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614654/ | ALI FAISAL SHEERAZI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSheerazi v. CommissionerDocket No. 7857-93United States Tax CourtT.C. Memo 1994-245; 1994 Tax Ct. Memo LEXIS 247; 67 T.C.M. (CCH) 3033; May 31, 1994, Filed *247 Ali Faisal Sheerazi, pro se. For respondent: Patricia A. Riegger. DINANDINANME... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614656/ | Estate of Alberta D. Cooper, Deceased, Herbert Warren Cooper III, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Cooper v. CommissionerDocket No. 10699-78United States Tax Court74 T.C. 1373; 1980 U.S. Tax Ct. LEXIS 57; September 23, 1980, Filed *57 Decision will be entered under Rule 155.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614657/ | H. D. Webster, Petitioner, v. Commissioner of Internal Revenue, RespondentWebster v. CommissionerDocket Nos. 3777, 4399United States Tax Court4 T.C. 1169; 1945 U.S. Tax Ct. LEXIS 183; April 23, 1945, Promulgated *183 Decisions will be entered under Rule 50. Income from a restaurant business, real estate, and an oil an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614658/ | UNION HEALTH & ACCIDENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Union Health & Acci. Co. v. CommissionerDocket No. 17991.United States Board of Tax Appeals9 B.T.A. 357; 1927 BTA LEXIS 2623; November 25, 1927, Promulgated *2623 Respondent's determination approved because of failure of proof as ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614659/ | NATHAN GRAMA AND FRANCIS GRAMA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; THEODORE ROTHSTEIN AND GLADYS ROTHSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROBERT DiBERNARDO AND LINDA DiBERNARDO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrama v. CommissionerDocke... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614660/ | Eleanor H. Vendig, as Alleged Transferee of Assets of Mavco Sales, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentVendig v. CommissionerDocket No. 43724United States Tax Court22 T.C. 1127; 1954 U.S. Tax Ct. LEXIS 111; August 31, 1954, Filed August 31, 1954, Filed *111 Decision will be entered for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614662/ | AMERICAN STEEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Steel Co. v. CommissionerDocket No. 8368.United States Board of Tax Appeals7 B.T.A. 641; 1927 BTA LEXIS 3133; July 13, 1927, Promulgated *3133 1. The cash value of promissory notes paid in to a Pennsylvania corporation for stock ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614664/ | MICHAEL J. BERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBerman v. CommissionerDocket No. 13592-88United States Tax CourtT.C. Memo 1989-654; 1989 Tax Ct. Memo LEXIS 656; 58 T.C.M. (CCH) 916; T.C.M. (RIA) 89654; 11 Employee Benefits Cas. (BNA) 2406; December 12, 1989Stephen M. Feldman and Phillip L. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614667/ | RAY V. AND MARJORIE L. ROSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRose v. CommissionerDocket No. 16408-93United States Tax CourtT.C. Memo 1995-75; 1995 Tax Ct. Memo LEXIS 76; 69 T.C.M. (CCH) 1914; February 16, 1995, Filed *76 Decision will be entered for respondent. For petitioners: Kevin O. O'B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614668/ | Charles D. Mayes and Sara R. Mayes v. Commissioner.Mayes v. CommissionerDocket No. 6005-68.United States Tax CourtT.C. Memo 1971-89; 1971 Tax Ct. Memo LEXIS 243; 30 T.C.M. (CCH) 363; T.C.M. (RIA) 71089; April 28, 1971, Filed Herbert S. Kendrick, 1620 Republic National Bank Tower, Dallas, Tex., for the petitioners. W. J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614669/ | DONALD MATHEWS AND HELEN MATHEWS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMathews v. CommissionerDocket No. 12444-79United States Tax CourtT.C. Memo 1981-492; 1981 Tax Ct. Memo LEXIS 254; 42 T.C.M. (CCH) 1026; T.C.M. (RIA) 81492; September 9, 1981. Alan R. Harter, for the petitioners. Dean H. Wakay... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614671/ | Elwood J. Muldoon v. Commissioner.Muldoon v. CommissionerDocket No. 2107-70 SC.United States Tax CourtT.C. Memo 1971-213; 1971 Tax Ct. Memo LEXIS 118; 30 T.C.M. (CCH) 873; T.C.M. (RIA) 71213; August 25, 1971, Filed Elwood J. Muldoon, pro se, P.O. Box 271, Pontiac, Mich.Ralph F. Keister, for the respondent. 874 CALDWEL... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614672/ | APPEALS OF UNION UNDERWRITERS OF NEW YORK, UNDERWRITERS AT GREAT WESTERN LLOYDS, AND NATIONAL UNDERWRITERS OF AMERICA.Union Underwriters of New York v. CommissionerDocket Nos. 6037-6039.United States Board of Tax Appeals4 B.T.A. 472; 1926 BTA LEXIS 2277; July 28, 1926, Decided *2277 In the case of an insurance company... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614673/ | WILLIAM J. CRESKE AND CHARLENE A. CRESKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCreske v. CommissionerDocket No. 21953-87United States Tax CourtT.C. Memo 1990-318; 1990 Tax Ct. Memo LEXIS 336; 59 T.C.M. (CCH) 1001; T.C.M. (RIA) 90318; June 26, 1990, Filed Gerald S. Walsh and David C. Keating, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614674/ | DUNLEVY MILBANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Milbank v. CommissionerDocket No. 93050.United States Board of Tax Appeals41 B.T.A. 1014; 1940 BTA LEXIS 1111; May 1, 1940, Promulgated *1111 Petitioner created a trust in favor of his wife for his life, and two short term trusts naming his s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614676/ | Chicago and Western Indiana Railroad Company v. Commissioner.Chicago & W. I. R. Co. v. CommissionerDocket No. 71833.United States Tax CourtT.C. Memo 1961-103; 1961 Tax Ct. Memo LEXIS 258; 20 T.C.M. (CCH) 479; T.C.M. (RIA) 61103; March 31, 1961Charles F. Marquis, Esq., 38 South Dearborn St., Chicago, Ill., and Neil McKa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614678/ | Herman Gaba and Dora L. Gaba v. Commissioner.Gaba v. CommissionerDocket No. 6171.United States Tax Court1945 Tax Ct. Memo LEXIS 84; 4 T.C.M. (CCH) 886; T.C.M. (RIA) 45288; September 12, 1945George Goldberg, Esq., for the petitioners. Bernard J. Long, Esq., for the respondent. KERN Memorandum Findings of Fact and Opini... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614679/ | APPEAL OF MEYER HECHT.Hecht v. CommissionerDocket No. 2096.United States Board of Tax Appeals2 B.T.A. 319; 1925 BTA LEXIS 2459; July 11, 1925, Decided Submitted May 25, 1925. *2459 Salary deduction allowed by the Commissioner held to be reasonable. G. H. Engelhard, Esq., for the taxpayer. Willis D. Nance, Esq., for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614651/ | GARY A. FUSERO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFusero v. CommissionerDocket No. 24427-83.United States Tax CourtT.C. Memo 1983-784; 1983 Tax Ct. Memo LEXIS 6; 47 T.C.M. 788; T.C.M. (RIA) 83784; December 28, 1983. Gary A. Fusero, pro se. Mark E. Rizik, for the respondent. GILBERT MEMORANDUM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614630/ | VICTORIA LINK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JACK KOZAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLink v. CommissionerDocket No. 9124-80, 9125-80.United States Tax CourtT.C. Memo 1981-626; 1981 Tax Ct. Memo LEXIS 121; 42 T.C.M. 1547; T.C.M. (RIA) 81626; October 26, 1981. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614631/ | Estate of L. O. Koen, Deceased, Irene Koen, Administratrix, Petitioner, v. Commissioner of Internal Revenue, Respondent. Irene Koen, Petitioner v. Commissioner of Internal Revenue, RespondentKoen v. CommissionerDocket Nos. 21379, 21380United States Tax Court14 T.C. 1406; 1950 U.S. Tax Ct. LEXIS 138; June 30, 1950, Pro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614632/ | Frank Herbert v. Commissioner.Herbert v. CommissionerDocket No. 32949.United States Tax Court1953 Tax Ct. Memo LEXIS 393; 12 T.C.M. 82; T.C.M. (RIA) 53026; January 30, 1953Frank Herbert, pro se. John E. Owens, Esq., for the respondent. TURNER Memorandum Findings of Fact and Opinion TURNER, Judge: The respondent deter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614634/ | Ruidoso Racing Association, Inc. v. Commissioner.Ruidoso Racing Asso. v. CommissionerDocket No. 1216-68.United States Tax CourtT.C. Memo 1971-194; 1971 Tax Ct. Memo LEXIS 137; 30 T.C.M. 792; T.C.M. (RIA) 71194; August 9, 1971, Filed 1971 Tax Ct. Memo LEXIS 137">*137 During the taxable years 1959 through 1961, inclusiv... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614635/ | Lewis S. and Rose M. Jacobson, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentJacobson v. CommissionerDocket Nos. 63483, 63484, 63485, 63486, 65629United States Tax Court32 T.C. 893; 1959 U.S. Tax Ct. LEXIS 127; July 14, 1959, Filed 1959 U.S. Tax Ct. LEXIS 127">*127 Decisions will be entered for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614636/ | Ralph H. and Catherine Peters, Petitioners, v. Commissioner of Internal Revenue, RespondentPeters v. CommissionerDocket No. 78672United States Tax Court37 T.C. 799; 1962 U.S. Tax Ct. LEXIS 209; January 17, 1962, Filed 1962 U.S. Tax Ct. LEXIS 209">*209 Decision will be entered under Rule 50. In 1947 petitioner's wholly... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614637/ | Joseph Frank, Petitioner, v. Commissioner of Internal Revenue, RespondentFrank v. CommissionerDocket No. 34568United States Tax Court22 T.C. 945; 1954 U.S. Tax Ct. LEXIS 138; July 16, 1954, Filed July 16, 1954, Filed 1954 U.S. Tax Ct. LEXIS 138">*138 Decision will be entered under Rule 50. 1. Petitioner excluded $ 10,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614639/ | T. J. WOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wood v. CommissionerDocket No. 11029.United States Board of Tax Appeals9 B.T.A. 1206; 1928 BTA LEXIS 4280; January 12, 1928, Promulgated 1928 BTA LEXIS 4280">*4280 Depreciation on equipment of oil wells allowed on a unit-of-production basis rather... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614640/ | Carson J. Morris and Muriel F. Morris v. Commissioner.Morris v. CommissionerDocket No. 4593-65.United States Tax CourtT.C. Memo 1967-251; 1967 Tax Ct. Memo LEXIS 10; 26 T.C.M. 1296; T.C.M. (RIA) 67251; December 20, 19671967 Tax Ct. Memo LEXIS 10">*10 Held, certain fees paid by petitioner, Carson J. Morris, in 1962 and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614641/ | APPEAL OF ORKIN BROS.Orkin Bros. v. CommissionerDocket No. 172.United States Board of Tax Appeals2 B.T.A. 65; 1925 BTA LEXIS 2559; June 15, 1925, Decided Submitted February 26, 1925. 1925 BTA LEXIS 2559">*2559 Earl W. Wallick, Esq., for the taxpayer. Robert A. Littleton, Esq., for the Commissioner. IVINS2 B.T.A. 65"... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614642/ | MEYER AND BETTY WEISS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeiss v. CommissionerDocket No. 5108-92United States Tax CourtT.C. Memo 1995-70; 1995 Tax Ct. Memo LEXIS 71; 69 T.C.M. 1888; February 13, 1995, Filed 1995 Tax Ct. Memo LEXIS 71">*71 Decision will be entered for respondent. For petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614645/ | GERTRUDE B. MAY, ET AL., TRUSTEES UNDER A CERTAIN AGREEMENT DESIGNATED AS "THE 1917 EDWIN C. MAY DECLARATION OF TRUST," PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WALTER A. MAY, ET AL., TRUSTEES UNDER A CERTAIN AGREEMENT DESIGNATED AS "THE 1917 HERBERT L. MAY DECLARATION OF TRUST," PETITIONERS, v. C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614646/ | Estate of Arthur Garfield Hays, Deceased, William Abramson and Lawrence Fertig, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentHays v. CommissionerDocket Nos. 55657, 57766United States Tax Court27 T.C. 358; 1956 U.S. Tax Ct. LEXIS 39; November 26, 1956, Filed 1956 U.S. Tax Ct. LEXIS 39">*39 Deci... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614648/ | JOSEPH L. BALE and GERTRUDE BALE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent GERTRUDE BALE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBale v. CommissionerDocket Nos. 5489-71, 7948-71.United States Tax CourtT.C. Memo 1973-227; 1973 Tax Ct. Memo LEXIS 59; 32 T.C.M. 1078; T.C.M. (RIA) 7322... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614649/ | COMMUNITY BOND AND MORTGAGE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Community Bond & Mortg. Corp. v. CommissionerDocket No. 43784.United States Board of Tax Appeals27 B.T.A. 480; 1932 BTA LEXIS 1058; December 30, 1932, Promulgated 1932 BTA LEXIS 1058">*1058 In 1926 petitioner purchased... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614680/ | CHARLES I. BROWN and KATHLEEN M. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket No. 8523-71.United States Tax CourtT.C. Memo 1973-275; 1973 Tax Ct. Memo LEXIS 11; 32 T.C.M. (CCH) 1300; T.C.M. (RIA) 73275; December 17, 1973, Filed Stanley L. Drexler and Dale W. Haines, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653848/ | CONTENTdm
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https://www.courtlistener.com/api/rest/v3/opinions/4473385/ | DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA
FOURTH DISTRICT
TREMAINE DRIVER,
Appellant,
v.
STATE OF FLORIDA,
Appellee.
... | 01-04-2023 | 01-15-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614682/ | SUPERIOR POCAHONTAS COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Superior Pocahontas Coal Co. v. CommissionerDocket No. 5377.United States Board of Tax Appeals7 B.T.A. 380; 1927 BTA LEXIS 3196; June 16, 1927, Promulgated *3196 1. The cost of certain items of mining equipment should be capital... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614733/ | APPEAL OF PETER W. ROUSS.Rouss v. CommissionerDocket No. 5769.United States Board of Tax Appeals4 B.T.A. 516; 1926 BTA LEXIS 2266; July 29, 1926, Decided *2266 An individual conducted a business as a sole proprietor and took inventories and determined profits as of June 30, and December 31 of each year. On May 13, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614734/ | ROBERT A. YOUNG and GERTRUDE R. YOUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; R. & G. YOUNG VINEYARDS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentYoung v. CommissionerDocket No. 8795-76 and 8796-76.United States Tax CourtT.C. Memo 1979-242; 1979 Tax Ct. Memo LEXIS 285; 38 T.C.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614750/ | S. A. APPLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Apple v. CommissionerDocket No. 24213.United States Board of Tax Appeals17 B.T.A. 1047; 1929 BTA LEXIS 2197; October 23, 1929, Promulgated *2197 STATUTE OF LIMITATIONS. - Where prior to the expiration of five years from the filing of the 1918 ret... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614751/ | ROBERT EUGENE POINDEXTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPoindexter v. Comm'rNo. 14428-01L United States Tax Court122 T.C. 280; 2004 U.S. Tax Ct. LEXIS 15; 122 T.C. No. 15; March 29, 2004, Filed *15 Judgment entered for respondent. P reported tax on his 1994 and 1996 Federal income tax re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614752/ | Katherine F. Miller, Petitioner, v. Commissioner of Internal Revenue, Respondent. Joseph M. De Tota, Petitioner, v. Commissioner of Internal Revenue, RespondentMiller v. CommissionerDocket Nos. 94574, 94575United States Tax Court39 T.C. 505; 1962 U.S. Tax Ct. LEXIS 13; December 7, 1962, Filed *13 Decisions will be ent... | 01-04-2023 | 11-21-2020 |
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https://www.courtlistener.com/api/rest/v3/opinions/4614683/ | Jack Rose v. Commissioner.Rose v. CommissionerDocket No. 957-70.United States Tax CourtT.C. Memo 1971-147; 1971 Tax Ct. Memo LEXIS 187; 30 T.C.M. (CCH) 644; T.C.M. (RIA) 71147; June 17, 1971, Filed Jack Rose, pro se, 23999 W. Ten Mile Road, Southfield, Mich.Gary F. Walker for the respondent. 645 STERRETTMemorandum Fin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614684/ | FOUNDATION STEEL AND WIRE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; FOUNDATION STEEL AND WIRE, INC. AND BURNS, MORRIS AND STEWART, INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFoundation Steel & Wire, Inc. v. CommissionerDocket Nos. 23794-81, 23933-81.United States Tax Court... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614685/ | ARMIN ELMENDORF and LAURA G. ELMENDORF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentElmendorf v. CommissionerDocket No. 8118-80.United States Tax CourtT.C. Memo 1982-57; 1982 Tax Ct. Memo LEXIS 692; 43 T.C.M. (CCH) 466; T.C.M. (RIA) 82057; February 9, 1982. Norman H. Glickman, for the petitioners. Char... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614686/ | The State Farming Company, Inc., et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentState Farming Co. v. CommissionerDocket Nos. 82920, 82921, 82922United States Tax Court40 T.C. 774; 1963 U.S. Tax Ct. LEXIS 80; July 31, 1963, Filed *80 Decision will be entered under Rule 50. S Corporation paid a su... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614693/ | Welsh Homes, Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentWeish Homes, Inc. v. CommissionerDocket No. 69035United States Tax Court32 T.C. 239; 1959 U.S. Tax Ct. LEXIS 181; April 29, 1959, Filed *181 Decision will be entered under Rule 50. Petitioner, as owner in fee simple of unimproved lan... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614695/ | MARK S. CLAWSON AND DARLENE J. CLAWSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClawson v. CommissionerDocket Nos. 3578-79 and 16264-80.United States Tax CourtT.C. Memo 1982-321; 1982 Tax Ct. Memo LEXIS 421; 44 T.C.M. (CCH) 77; T.C.M. (RIA) 82321; June 9, 1982. Gloria T. Svanas, for the petitioners.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614696/ | JOHN DELYRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDelyra v. CommissionerDocket No. 7311-71.United States Tax CourtT.C. Memo 1974-151; 1974 Tax Ct. Memo LEXIS 167; 33 T.C.M. (CCH) 660; T.C.M. (RIA) 74151; June 12, 1974, Filed. John Delvra, pro se. Harvey Poe, for res pondent. FORRESTERMEMORANDUM F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614698/ | Jacob Konner, Petitioner, v. Commissioner of Internal Revenue, Respondent. Joan Konner, Petitioner, v. Commissioner of Internal Revenue, RespondentKonner v. CommissionerDocket Nos. 80975, 80976United States Tax Court35 T.C. 727; 1961 U.S. Tax Ct. LEXIS 229; February 6, 1961, Filed *229 Decisions will be entered for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614700/ | L. D. Simmons, Petitioner, v. Commissioner of Internal Revenue, Respondent. R. W. Laughlin, Petitioner, v. Commissioner of Internal Revenue, RespondentSimmons v. CommissionerDocket Nos. 2405, 2406United States Tax Court4 T.C. 1012; 1945 U.S. Tax Ct. LEXIS 199; March 27, 1945, Promulgated *199 Decisions will be entered... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614701/ | ARNOLD COHN AND ELEANOR COHN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCohn v. CommissionerDocket No. 16960-80.United States Tax CourtT.C. Memo 1985-480; 1985 Tax Ct. Memo LEXIS 150; 50 T.C.M. (CCH) 1052; T.C.M. (RIA) 85480; September 16, 1985. *150 Petitioners, both of whom were employed as full-ti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614703/ | HELLER BROTHERS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HELLER TOOL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Heller Bros. Co. v. CommissionerDocket Nos. 9073, 9072.United States Board of Tax Appeals9 B.T.A. 1328; 1928 BTA LEXIS 4249; January 16, 1928, Promulgated *4249... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614753/ | Hollie T. Dean and Eunice J. Dean, Petitioners v. Commissioner of Internal Revenue, RespondentDean v. CommissionerDocket No. 2666-68United States Tax Court54 T.C. 663; 1970 U.S. Tax Ct. LEXIS 174; March 30, 1970, Filed *174 Decision will be entered for the petitioner. Taxpayer was a construction worker who maintained ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614755/ | Eugene G. and Lorraine B. Feistman, Petitioners v. Commissioner of Internal Revenue, RespondentFeistman v. CommissionerDocket No. 3282-73United States Tax Court63 T.C. 129; 1974 U.S. Tax Ct. LEXIS 28; November 12, 1974, Filed *28 Decision will be entered under Rule 155. 1. Petitioners, employees of the City and County... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614757/ | Estate of Martha K. Campbell, Deceased, Donor, Lillian S. Campbell, Administratrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Campbell v. CommissionerDocket No. 7896-70United States Tax Court59 T.C. 133; 1972 U.S. Tax Ct. LEXIS 37; October 24, 1972, Filed *37 Decision will be entered under Rul... | 01-04-2023 | 11-21-2020 |
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