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https://www.courtlistener.com/api/rest/v3/opinions/4614705/ | ERNEST J. NAGY AND JANE H. NAGY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNagy v. CommissionerDocket No. 3633-76.United States Tax CourtT.C. Memo 1978-318; 1978 Tax Ct. Memo LEXIS 195; 37 T.C.M. (CCH) 1326; T.C.M. (RIA) 78318; August 15, 1978, Filed *195 Held, payments to acquire corporate stock are c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614707/ | Estate of W.L. Harper, Deceased, Fred R. Veith, Coexecutor and Robert O. Edington, Coexecutor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Harper v. CommissionerDocket No. 34901-87United States Tax Court93 T.C. 368; 1989 U.S. Tax Ct. LEXIS 128; 93 T.C. No. 32; September 21, 1989September 21, 198... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614708/ | SISTO FINANCIAL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sisto Financial Corp. v. CommissionerDocket No. 105982.United States Board of Tax Appeals47 B.T.A. 425; 1942 BTA LEXIS 692; August 4, 1942, Promulgated *692 1. Neither a six-month corporate promissory note, secured by a mortgage ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614709/ | Morton Steinhardt Cohen, a/k/a Morton Steinhardt v. Commissioner.Cohen v. CommissionerDocket No. 61002.United States Tax CourtT.C. Memo 1957-110; 1957 Tax Ct. Memo LEXIS 128; 16 T.C.M. (CCH) 456; T.C.M. (RIA) 57110; June 28, 1957*128 Held, that the term "home," as used in sections 62(2)(B) and 162(a)(2) of the 1954 Co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614712/ | Frank M. Slough and Josephine C. Slough, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent. J. Helen Slough Juergens, Petitioner, v. Commissioner of Internal Revenue, RespondentSlough v. CommissionerDocket Nos. 2562, 2563United States Tax Court3 T.C. 565; 1944 U.S. Tax Ct. LEXIS 155; April... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614713/ | Fawick Corporation v. Commissioner.Fawick Corp. v. CommissionerDocket No. 3488-62.United States Tax CourtT.C. Memo 1964-35; 1964 Tax Ct. Memo LEXIS 301; 23 T.C.M. (CCH) 194; T.C.M. (RIA) 64035; February 14, 1964*301 Held, pre-merger 1950 net operating loss sustained by petitioner corporation in business of manufacturi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614714/ | EARL P. DAVID and ETHER M. DAVID, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDavid v. CommissionerDocket No. 7379-82.United States Tax CourtT.C. Memo 1983-405; 1983 Tax Ct. Memo LEXIS 387; 46 T.C.M. (CCH) 730; T.C.M. (RIA) 83405; July 13, 1983. Earl P. David and Ether M. David, pro se. Sheri A. Wilcox... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614718/ | RELIANCE MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Reliance Mfg. Co. v. CommissionerDocket No. 6021.United States Board of Tax Appeals7 B.T.A. 583; 1927 BTA LEXIS 3155; June 28, 1927, Promulgated *3155 1. JURISDICTION. - Under the provisions of section 283(f) of the Revenue Act of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614719/ | THOMAS JOSEPH RITTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRitter v. Comm'rDocket No. 1584-16United States Tax Court2017 Tax Ct. Memo LEXIS 185; 114 T.C.M. (CCH) 352; September 19, 2017, FiledDecision as to the deficiency will be entered for respondent and as to the accuracy-related penalty under s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614720/ | RUBIN KLEIN AND ABBEY S. KLEIN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Klein v. CommissionerDocket Nos. 13844-79, 14157-79, 14161-79, 14164-79, 17504-79, 17505-79, 17543-79, 17544-79, 4338-80, 4340-80, 6091-80, 7393-80, 7394-80, 18517-80, 20687-80, 20688-80, 22197-81, 22204-81, 25759-81, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614722/ | Mary Ethel Craig v. Commissioner.Craig v. CommissionerDocket No. 2824-70.United States Tax CourtT.C. Memo 1971-254; 1971 Tax Ct. Memo LEXIS 78; 30 T.C.M. (CCH) 1098; T.C.M. (RIA) 71254; September 30, 1971, Filed. Jack B. Robertson, 600 East 11th St., Kansas City, Mo., for the*79 petitioner. Wayne A. Smith, for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614723/ | DAVID S. FERGUSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFerguson v. CommissionerDocket No. 1395-75.United States Tax CourtT.C. Memo 1976-144; 1976 Tax Ct. Memo LEXIS 261; 35 T.C.M. (CCH) 655; T.C.M. (RIA) 760144; May 6, 1976, filed David S. Ferguson, pro se. William S. Saul, for the respondent. R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614724/ | JAMES POLAKOF, Et Al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Polakof v. CommissionerDocket Nos. 4777-80, 13875-80, 15666-81, 20512-81, 25657-81, 25658-81, 25659-81, 29625-81, 29626-81, 29627-81, 29629-81, 29630-81, 30040-81, 31015-81, 1764-82, 1765-82.United States Tax CourtT.C. Memo 1985-197; 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614725/ | RUSSELL ABERNATHY AND BETTY ABERNATHY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Abernathy v. CommissionerDocket No. 6398-75.United States Tax CourtT.C. Memo 1978-370; 1978 Tax Ct. Memo LEXIS 142; 37 T.C.M. (CCH) 1529; T.C.M. (RIA) 78370; September 18, 1978, Filed John B. Owens, Jr. & H. Stennis Littl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614727/ | Estate of Sol Schildkraut, Deceased, Eugene Schildkraut and Lester Schildkraut, Executors v. Commissioner.Estate of Schildkraut v. CommissionerDocket No. 963-64.United States Tax CourtT.C. Memo 1965-239; 1965 Tax Ct. Memo LEXIS 91; 24 T.C.M. (CCH) 1215; T.C.M. (RIA) 65239; August 31, 1965*91 Decedent's will establishe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614728/ | HORTENSE A. MENEFEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Menefee v. CommissionerDocket No. 103431.United States Board of Tax Appeals46 B.T.A. 865; 1942 BTA LEXIS 803; April 7, 1942, Promulgated *803 Pursuant to an integrated but unwritten plan of reorganization, corporation A increased and issu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614730/ | Stanley O. Miller Charitable Fund, Stanley O. Miller, Trustee, Petitioners v. Commissioner of Internal Revenue, RespondentMiller Charitable Fund v. CommissionerDocket No. 9888-86United States Tax Court89 T.C. 1112; 1987 U.S. Tax Ct. LEXIS 168; 89 T.C. No. 77; December 7, 1987. December 7, 1987, Filed *168 Decision wil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614731/ | APPEAL OF FIRST NATIONAL BANK OF STOUGHTON, WISCONSIN.First Nat'l Bank v. CommissionerDocket No. 2790.United States Board of Tax Appeals2 B.T.A. 586; 1925 BTA LEXIS 2343; September 9, 1925, Decided Submitted May 27, 1925. *2343 Where a bank keeps its books of account and makes its returns on the basis of cash receipt... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614732/ | CAMBRIA DEVELOPMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cambria Dev. Co. v. CommissionerDocket No. 75411.United States Board of Tax Appeals34 B.T.A. 1155; 1936 BTA LEXIS 592; October 20, 1936, Promulgated *592 1. The taxpayer selling lots on the deferred payment plan has the right to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614758/ | CAUTHION T. BOYD, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoyd v. CommissionerDocket No. 5893-79.United States Tax CourtT.C. Memo 1981-528; 1981 Tax Ct. Memo LEXIS 208; 42 T.C.M. (CCH) 1136; T.C.M. (RIA) 81528; September 22, 1981. Robert G. Elrod, for the petitioner. Michael J. Rusnak, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653850/ | CONTENTdm
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To experience full interactivity, please enable Javascript in your browser. | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4614759/ | JOSEPH W. POWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Powell v. CommissionerDocket No. 73763.United States Board of Tax Appeals34 B.T.A. 655; 1936 BTA LEXIS 666; June 3, 1936, Promulgated *666 1. The petitioner was earning salaries and other income for services performed in New York, while his... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614760/ | APPEAL OF ILLINOIS PAPER BOX CO.Illinois Paper Box Co. v. CommissionerDocket No. 770.United States Board of Tax Appeals4 B.T.A. 1227; 1926 BTA LEXIS 2014; September 30, 1926, Decided *2014 1. Additional compensation for the year 1921, authorized in 1922, is not a deductible item for 1921. 2. A motion made by the Co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614761/ | PETER J. PLATZER AND ESTATE OF SYLVIA E. PLATZER, DECEASED, PETER J. PLATZER, PERSONAL REPRESENTATIVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPlatzer v. CommissionerDocket No. 13219-79.United States Tax CourtT.C. Memo 1981-649; 1981 Tax Ct. Memo LEXIS 93; 42 T.C.M. (CCH) 1632; T.C.M. (RIA) 81649; No... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614762/ | George Rosenfeld and Anne Rosenfeld, Petitioners v. Commissioner of Internal Revenue, RespondentRosenfeld v. CommissionerDocket No. 18739-81United States Tax Court82 T.C. 105; 1984 U.S. Tax Ct. LEXIS 119; 82 T.C. No. 10; January 17, 1984. January 17, 1984, Filed *119 Petitioners filed a motion for reconsideration of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614763/ | ROBERT A. TEFFT and ANITA L. TEFFT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTefft v. CommissionerDocket No. 1114-82United States Tax CourtT.C. Memo 1984-127; 1984 Tax Ct. Memo LEXIS 547; 47 T.C.M. (CCH) 1276; T.C.M. (RIA) 84127; March 14, 1984. Harry P. Friedlander, for the petitioners. Doreen M. S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614765/ | John Lowry v. Commissioner.Lowry v. CommissionerDocket No. 6560.United States Tax Court1946 Tax Ct. Memo LEXIS 88; 5 T.C.M. (CCH) 774; T.C.M. (RIA) 46217; September 6, 1946*88 Held, petitioner has failed to prove worthlessness of an alleged debt. Clinton T. Taylor, Esq., 31 Mamaroneck Ave., White Plains, N. Y., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614766/ | JAMES MICHAEL FOX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JAMES M. FOX, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentFox v. CommissionerDocket Nos. 26826-82, 33792-83.United States Tax CourtT.C. Memo 1984-519; 1984 Tax Ct. Memo LEXIS 150; 48 T.C.M. (CCH) 1256; T.C.M. (RIA) 84519; Octo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614769/ | WILLIAM J. KEIFER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKeifer v. CommissionerDocket No. 9270-82United States Tax CourtT.C. Memo 1983-627; 1983 Tax Ct. Memo LEXIS 164; 47 T.C.M. (CCH) 14; T.C.M. (RIA) 83627; October 11, 1983. Philip J. Starr, for the respondent. SCOTT MEMORANDUM OPINION SCOTT, Ju... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614770/ | Leopold Spingarn v. Commissioner.Spingarn v. CommissionerDocket No. 12830.United States Tax Court1948 Tax Ct. Memo LEXIS 136; 7 T.C.M. (CCH) 498; T.C.M. (RIA) 48129; July 16, 1948*136 Deduction of a bad debt alleged to have become worthless in 1943 disallowed for failure of proof. Richard W. Wilson, Esq., 74 Trinity ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614771/ | THE COCA-COLA COMPANY, AND INCLUDIBLE SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCoca-Cola Co. v. CommissionerDocket No. 299-94.United States Tax Court106 T.C. 1; 1996 U.S. Tax Ct. LEXIS 1; 106 T.C. No. 1; January 4, 1996, Filed *1 An appropriate order will be issued granting petitioner's ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614772/ | Edward D. Sultan, Petitioner, v. Commissioner of Internal Revenue, Respondent. Olga L. Sultan, Petitioner, v. Commissioner of Internal Revenue, RespondentSultan v. CommissionerDocket Nos. 24513, 24514United States Tax Court18 T.C. 715; 1952 U.S. Tax Ct. LEXIS 145; July 3, 1952, Promulgated *145 Decisions will be enter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614773/ | MINNESOTA TEA COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Minnesota Tea Co. v. CommissionerDocket No. 54227.United States Board of Tax Appeals34 B.T.A. 145; 1936 BTA LEXIS 746; March 18, 1936, Promulgated *746 A corporation exchanged its assets in a statutory reorganization for shares of the t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614774/ | HELEN G. BONFILS, THOMAS L. BONFILS, CHARLES A. BONFILS, F. W. BONFILS, J. B. GRANT, AND THE DENVER NATIONAL BANK, EXECUTORS OF THE ESTATE OF F. G. BONFILS, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bonfils v. CommissionerDocket No. 91501.United States Board of Tax Appeals40 B.T.A. 1079; 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614776/ | STANLEY WESLEY COSCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCoscia v. CommissionerDocket No. 8436-78.United States Tax CourtT.C. Memo 1981-47; 1981 Tax Ct. Memo LEXIS 696; 41 T.C.M. (CCH) 818; T.C.M. (RIA) 81047; February 9, 1981. *696 Held, part of the underpayment of petitioner's 1974 and 1975 F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614778/ | Rockland Oil Company, Transferee, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentRockland Oil Co. v. CommissionerDocket Nos. 35784, 35785, 35786, 35787United States Tax Court22 T.C. 1307; 1954 U.S. Tax Ct. LEXIS 81; September 30, 1954, Filed September 30, 1954, Filed *81 Decisions will be entered... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614779/ | APPEAL OF ROYAL MINERAL ASSOCIATION.Royal Mineral Asso. v. CommissionerDocket No. 3146.United States Board of Tax Appeals5 B.T.A. 1126; 1927 BTA LEXIS 3674; January 20, 1927, Promulgated *3674 DEPLETION. - Commissioner's determination of the March 1, 1913, value of the right to receive royalties from leases of iron or... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614780/ | PLANET LINE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Planet Line, Inc. v. CommissionerDocket Nos. 47487, 55185.United States Board of Tax Appeals27 B.T.A. 1293; 1933 BTA LEXIS 1208; April 27, 1933, Promulgated *1208 Petitioner contracted to pay a fixed charter hire for seven cargo ships, and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614781/ | Ruth T. Lengsfield v. Commissioner. Coralie Mayer Lengsfield v. Commissioner. Blanche L. Brown v. Commissioner.Lengsfield v. CommissionerDocket Nos. 49963-49965.United States Tax CourtT.C. Memo 1955-257; 1955 Tax Ct. Memo LEXIS 82; 14 T.C.M. (CCH) 1024; T.C.M. (RIA) 55257; September 16, 1955*82 Albert B. Koorie, Esq., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614782/ | EUGENE F. GROSSMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Grossman v. CommissionerDocket No. 5565-70United States Tax CourtT.C. Memo 1974-269; 1974 Tax Ct. Memo LEXIS 50; 33 T.C.M. (CCH) 1213; T.C.M. (RIA) 740269; October 15, 1974, Filed. Richard B. Dodge, for the petitioner. Lloyd H. Nearing, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614783/ | ROBERT F. BOWMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBowman v. CommissionerDocket No. 3493-84.United States Tax CourtT.C. Memo 1987-545; 1987 Tax Ct. Memo LEXIS 537; 54 T.C.M. (CCH) 975; T.C.M. (RIA) 87545; October 27, 1987. John E. Crooks, for the petitioner (at*538 trial only). John O. Kent,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614784/ | A. D. MORTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morton v. CommissionerDocket No. 3559.United States Board of Tax Appeals6 B.T.A. 1295; 1927 BTA LEXIS 3289; May 11, 1927, Promulgated *3289 The cost of 46,033 shares of stock determined. Charles H. Garnett, Esq., L. A. Rowland, Esq., and E. R. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614785/ | New Idria Quicksilver Mining Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. Klau Mine, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. Oat Hill Mine, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. Wild Horse Quicksilver Mining Company, Petitioner, v. Comm... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614786/ | ANDREW M. STEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStein v. CommissionerDocket No. 17293-86United States Tax CourtT.C. Memo 1990-378; 1990 Tax Ct. Memo LEXIS 396; 60 T.C.M. (CCH) 211; T.C.M. (RIA) 90378; July 24, 1990, Filed *396 An order will be issued granting the respondent's motion. Andrew ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614787/ | WILLIAM F. LICHTMAN and SYLVIA LICHTMAN, et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lichtman v. CommissionerDocket Nos. 14209-78, 14250-78, 7981-80.United States Tax CourtT.C. Memo 1982-630; 1982 Tax Ct. Memo LEXIS 116; 44 T.C.M. (CCH) 1536; T.C.M. (RIA) 82630; October 27, 1982. Charles W. T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614788/ | Joseph M. Philbin and Jane M. Philbin, His Wife, et al., Petitioners, 1 v. Commissioner of Internal Revenue, RespondentPhilbin v. CommissionerDocket Nos. 57155, 57156, 57157, 57158, 57159, 57160United States Tax Court26 T.C. 1159; 1956 U.S. Tax Ct. LEXIS 84; September 21, 1956, Filed *84 Decisions will be entered for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614789/ | YAPP CORPORATION, FORMERLY SPRAY RITE SERVICE CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentYapp Corp. v. CommissionerDocket No. 2064-90United States Tax CourtT.C. Memo 1992-348; 1992 Tax Ct. Memo LEXIS 371; 63 T.C.M. (CCH) 3155; June 18, 1992, Filed *371 Decision will be entered under Rule 15... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614790/ | Hepinstall Steel Works, Inc. v. Commissioner.Hepinstall Steel Works v. CommissionerDocket No. 3217.United States Tax Court1944 Tax Ct. Memo LEXIS 142; 3 T.C.M. (CCH) 841; T.C.M. (RIA) 44269; August 9, 1944*142 Thomas A. Williams, Esq., 1028 Whitney Bldg., New Orleans, La., for the petitioner. William G. Ruymann, Esq.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614792/ | BRUCE JARRELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJarrell v. CommissionerDocket No. 14756-92.United States Tax CourtT.C. Memo 1994-77; 1994 Tax Ct. Memo LEXIS 78; 67 T.C.M. (CCH) 2244; February 24, 1994, Filed *78 An appropriate order and decision will be entered for respondent. Bruce Jarrell, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614795/ | Pan-American Life Insurance Company, Petitioner, v. Commissioner of Internal Revenue, RespondentPan-American Life Ins. Co. v. CommissionerDocket Nos. 30070, 35319United States Tax Court24 T.C. 901; 1955 U.S. Tax Ct. LEXIS 118; 4 Oil & Gas Rep. 1662; August 12, 1955, Filed *118 Decisions will be entered under Rule 50. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614797/ | The Baltimore Transfer Company of Baltimore City, Petitioner, v. Commissioner of Internal Revenue, RespondentBaltimore Transfer Co. v. CommissionerDocket No. 9947United States Tax Court8 T.C. 1; 1947 U.S. Tax Ct. LEXIS 319; January 3, 1947, Promulgated *319 Decision will be entered under Rule 50. Petitioner, on the ac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614798/ | Laurence L. Rector v. Commissioner. Helen M. Rector v. Commissioner.Rector v. CommissionerDocket Nos. 5907 and 5908.United States Tax Court1945 Tax Ct. Memo LEXIS 41; 4 T.C.M. (CCH) 1013; T.C.M. (RIA) 45337; November 8, 1945*41 James H. Yeatman, Esq., Lyle R. Sproles, C.P.A., 603 Petroleum Bldg., and Max Hendrick, Jr.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614799/ | Bella Feinstein, Petitioner, v. Commissioner of Internal Revenue, Respondent. Abraham Feinstein, Petitioner, v. Commissioner of Internal Revenue, RespondentFeinstein v. CommissionerDocket Nos. 43721, 43722United States Tax Court24 T.C. 656; 1955 U.S. Tax Ct. LEXIS 142; July 14, 1955, Filed *142 Decision will be entere... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614801/ | DONALD R. BOLTON, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent DONALD R. BOLTON, SR., and LUCILLE S. BOLTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBolton v. CommissionerDocket Nos. 1720-73, 1721-73 and 1722-73.United States Tax CourtT.C. Memo 1975-373; 1975 Tax Ct. Memo LEXIS 3; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2491191/ | 308 F. Supp. 2d 498 (2004)
UNITED STATES of America
v.
Anthony MARCHAND, Defendant.
No. CRIM. 02-813.
United States District Court, D. New Jersey.
March 5, 2004.
*499 Eric R. Breslin, Epstein, Becker & Green, PC, Newark, NJ, for Defendant.
Andrew D. Kogan, Daniel J. Gibbons, Tiffany M. Williams, United States Attorney'... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/2607376/ | 21 Kan. App. 2d 560 (1995)
STATE OF KANSAS, Appellee,
v.
GARY BOST, Appellant.
No. 72,449
Court of Appeals of Kansas.
Opinion filed September 8, 1995.
Thomas DeCoursey, of Kansas City, for appellant.
Larry Hoffman, assistant district attorney, Nick A. Tomasic, district attorney, and Carla J. Stovall, attorney general, ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4614802/ | LAUREN OSTROW AND JOSEPH TEIGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOstrow v. Comm'rNo. 6325-03 United States Tax Court122 T.C. 378; 2004 U.S. Tax Ct. LEXIS 21; 122 T.C. No. 21; May 21, 2004, Filed *21 Deduction allowed under section 216(a)(1) for petitioner wife's share of real estate taxes pa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614803/ | RALPH ANDREW APPLEGATE, EXECUTOR, ESTATE OF LELIA V. HOLMES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Applegate v. CommissionerDocket No. 7970.United States Board of Tax Appeals10 B.T.A. 705; 1928 BTA LEXIS 4052; February 13, 1928, Promulgated *4052 1. The March 1, 1913, value of certain shares of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614804/ | William C. Cagle v. Commissioner.Cagle v. CommissionerDocket No. 17058.United States Tax Court1949 Tax Ct. Memo LEXIS 18; 8 T.C.M. (CCH) 1039; T.C.M. (RIA) 49281; December 8, 1949*18 On the facts, held, petitioner not entitled to exemption for dependents for 1945 on account of amounts contributed toward the support of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614807/ | THOMAS ELSNER and EMMA M. ELSNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentElsner v. CommissionerDocket No. 4266-71United States Tax CourtT.C. Memo 1973-165; 1973 Tax Ct. Memo LEXIS 120; 32 T.C.M. (CCH) 800; T.C.M. (RIA) 73165; July 30, 1973, Filed Thomas Elsner, pro se. Karin T. Skeen, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614808/ | Estate of Fannie Bomash, Deceased, Julian Bomash, Administrator, Petitioner v. Commissioner of Internal Revenue, RespondentBomash v. CommissionerDocket No. 5159-66United States Tax Court50 T.C. 667; 1968 U.S. Tax Ct. LEXIS 89; July 31, 1968, Filed *89 Decision will be entered under Rule 50. Decedent agreed by a statem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614809/ | ORRELL MILLS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Orrell Mills, Inc. v. CommissionerDocket Nos. 5379, 13676.United States Board of Tax Appeals6 B.T.A. 1266; 1927 BTA LEXIS 3293; May 10, 1927, Promulgated *3293 Wilfred L. Hagerty, C.P.A., for the petitioner. J. W. Fisher, Esq., for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614810/ | The Wills Corporation v. Commissioner. Alcuin Willenbring and Viola Willenbring v. Commissioner.Wills Corp. v. CommissionerDocket Nos. 89712 and 89713.United States Tax CourtT.C. Memo 1969-36; 1969 Tax Ct. Memo LEXIS 258; 28 T.C.M. (CCH) 174; T.C.M. (RIA) 69036; February 24, 1969, filed *258 Petitioner Alcuin Willenbr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614811/ | HAL E. ROACH STUDIOS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hal E. Roach Studios v. CommissionerDocket No. 13670.United States Board of Tax Appeals20 B.T.A. 912; 1930 BTA LEXIS 1998; September 23, 1930, Promulgated *1998 Special assessment denied. A. Calder Mackay, Esq., Benjamin W. Shipman, Esq... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614812/ | Samber Estates, Inc. v. Commissioner.Samber Estates, Inc. v. CommissionerDocket No. 25444.United States Tax Court1952 Tax Ct. Memo LEXIS 321; 11 T.C.M. (CCH) 148; T.C.M. (RIA) 52041; February 19, 1952*321 Petitioner realized no gain upon the receipt of compensation for damages to its property where the amount of the c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614813/ | Louis D. Blick and Anne Blick, Petitioners, v. Commissioner of Internal Revenue, RespondentBlick v. CommissionerDocket No. 62553United States Tax Court31 T.C. 611; 1958 U.S. Tax Ct. LEXIS 1; December 31, 1958, Filed *1 Decision will be entered for the respondent. Petitioner held options or contracts to purchase four p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614814/ | HARDINGS BROTHERS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hardinge Bros., Inc. v. CommissionerDocket No. 42148.United States Board of Tax Appeals26 B.T.A. 804; 1932 BTA LEXIS 1245; August 15, 1932, Promulgated *1245 J. Robert Sherrod, Esq., and F. O. Graves, Esq., for the petitioner. R. H. T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614815/ | HERMON B. WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWalker v. CommissionerDocket No. 2410-77.United States Tax CourtT.C. Memo 1978-199; 1978 Tax Ct. Memo LEXIS 315; 37 T.C.M. (CCH) 854; T.C.M. (RIA) 780199; May 31, 1978, Filed Hermon B. Walker, pro se. Elizabeth DePriest, for the respondent. F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614816/ | ESTATE OF HERBERT LEVY, ILSE LEVY, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Levy v. CommissionerDocket No. 5833-81.United States Tax CourtT.C. Memo 1983-453; 1983 Tax Ct. Memo LEXIS 335; 46 T.C.M. (CCH) 910; T.C.M. (RIA) 83453; August 2, 1983. *335 Decedent and wife created trust... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614817/ | W. F. GEORGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. W. F. GEORGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.George v. CommissionerDocket Nos. 28037, 28040.United States Board of Tax Appeals16 B.T.A. 651; 1929 BTA LEXIS 2538; May 24, 1929, Promulgated *2538 Deduction for b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614818/ | L. D. Wilson and Jane Wilson, Petitioners, v. Commissioner of Internal Revenue, RespondentWilson v. CommissionerDocket No. 53094United States Tax Court26 T.C. 474; 1956 U.S. Tax Ct. LEXIS 171; June 7, 1956, Filed *171 Decision will be entered for the petitioners. Held, that under the contract pursuant to which the Val... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614819/ | Rose Marie Reid, Petitioner, v. Commissioner of Internal Revenue, RespondentReid v. CommissionerDocket No. 51225United States Tax Court26 T.C. 622; 1956 U.S. Tax Ct. LEXIS 151; 110 U.S.P.Q. (BNA) 145; June 21, 1956, Filed *151 Decision will be entered under Rule 50. In 1946, petitioner and one Kessler formed a corpora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614820/ | FREDERICK M. FOX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFox v. CommissionerDocket No. 25480-91United States Tax CourtT.C. Memo 1993-277; 1993 Tax Ct. Memo LEXIS 280; 65 T.C.M. (CCH) 3009; June 28, 1993, Filed *280 Decision will be entered for respondent. Frederick M. Fox, pro se. For respondent: A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614821/ | APPEAL OF ROSHEK BROTHERS CO. AND ROSHEK REALTY CO.Roshek Bros. Co. v. CommissionerDocket No. 1844.United States Board of Tax Appeals2 B.T.A. 260; 1925 BTA LEXIS 2494; June 30, 1925, Decided Submitted May 1, 1925. *2494 1. Increased depreciation allowed. 2. Balances to the credit of stockholders in the accounts of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614822/ | Joseph P. Rinnert and Mary A. Rinnert v. Commissioner.Rinnert v. CommissionerDocket No. 41980.United States Tax Court1953 Tax Ct. Memo LEXIS 215; 12 T.C.M. (CCH) 661; T.C.M. (RIA) 53205; June 10, 1953*215 Joseph P. Rinnert, 1515 Linda Rose Avenue, Los Angeles, Calif., pro se. George E. Constable, Esq., for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614823/ | Sol and Adele Minzer, Petitioners, v. Commissioner of Internal Revenue, RespondentMinzer v. CommissionerDocket No. 63080United States Tax Court31 T.C. 1130; 1959 U.S. Tax Ct. LEXIS 223; March 13, 1959, Filed *223 Decision will be entered under Rule 50. Held, so-called commissions with respect to life insurance written... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614824/ | ESTATE OF EFFIE ANDREWS, JAMES M. ANDREWS, AND ALICE F. CHAMBERLAIN, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Andrews v. CommissionerDocket No. 13096.United States Board of Tax Appeals13 B.T.A. 651; 1928 BTA LEXIS 3212; September 28, 1928, Promulgated *3212 1. Value of certain property ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614825/ | AMERICAN SULPHUR ROYALTY COMPANY OF TEXAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Sulphur Royalty Co. v. CommissionerDocket No. 76615.United States Board of Tax Appeals34 B.T.A. 439; 1936 BTA LEXIS 698; April 24, 1936, Promulgated *698 Petitioner prior to March 1, 1913, acquired a royalty... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614826/ | WILLARD FOSTER, SARA FOSTER WILSON AND GRACE FOSTER THOMAS, EXECUTORS OF THE ESTATE OF N. C. FOSTER, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Foster v. CommissionerDocket No. 32984.United States Board of Tax Appeals25 B.T.A. 414; 1932 BTA LEXIS 1527; January 29, 1932, Promulgated *1527 Th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614827/ | Metal Office Furniture Company v. Commissioner.Metal Office Furniture Co. v. CommissionerDocket Nos. 107369 and 238.United States Tax Court1952 Tax Ct. Memo LEXIS 53; 11 T.C.M. (CCH) 1066; T.C.M. (RIA) 52313; October 28, 1952J. S. Seidman, C.P.A., F. E. Seidman, C.P.A., and L. W. Seidman, Esq., for the petitioner. A. J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614828/ | John J. Harvey and Irma P. Harvey, Petitioners, v. Commissioner of Internal Revenue, RespondentHarvey v. CommissionerDocket No. 67596United States Tax Court32 T.C. 1368; 1959 U.S. Tax Ct. LEXIS 74; September 30, 1959, Filed *74 Decision will be entered for the respondent. Petitioner was employed at the Santa Monica pl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614829/ | Appeal of DAVID B. MILLS.Mills v. CommissionerDocket No. 364.United States Board of Tax Appeals1 B.T.A. 199; 1924 BTA LEXIS 213; December 18, 1924, decided Submitted December 4, 1924. *213 The Board has no jurisdiction to determine appeals from deficiencies in tax imposed by statutes prior to the Revenue Act of 1916.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614830/ | FRED W. ROGERS, JR., AND FLORA M. ROGERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; LARRY J. ROGERS AND S. AUDREY ROGERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRogers v. RogersDocket Nos. 4583-89, 4875-89United States Tax CourtT.C. Memo 1991-148; 1991 Tax Ct. Memo LEXIS 167; 61 T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614831/ | Addison F. Vars v. Commissioner.Vars v. CommissionerDocket No. 21771.United States Tax Court1950 Tax Ct. Memo LEXIS 295; 9 T.C.M. (CCH) 38; T.C.M. (RIA) 50020; January 24, 1950*295 In 1931 and prior thereto petitioner and an associate were engaged in trading in stocks, which transactions were conducted through a broke... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614832/ | JOANN A. PEARCY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPearcy v. CommissionerDocket No. 3462-91United States Tax CourtT.C. Memo 1993-499; 1993 Tax Ct. Memo LEXIS 509; 66 T.C.M. (CCH) 1168; October 28, 1993, Filed *509 Decision will be entered for respondent. For petitioner: Dee Wampler. For respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614833/ | George L. Cowarde, Jr. v. Commissioner.Cowarde v. CommissionerDocket No. 3556-67.United States Tax CourtT.C. Memo 1968-158; 1968 Tax Ct. Memo LEXIS 141; 27 T.C.M. (CCH) 771; T.C.M. (RIA) 68158; July 24, 1968. Filed George L. Cowarde, Jr., pro se, Pittsburgh, Pa. Joseph M. Abele, for the respondent. DAWSONMemorandum Fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614834/ | Mather & Co., Petitioner, v. Commissioner of Internal Revenue, RespondentMather & Co. v. CommissionerDocket No. 9317United States Tax Court7 T.C. 1440; 1946 U.S. Tax Ct. LEXIS 3; December 31, 1946, Promulgated *3 Decision will be entered under Rule 50. In determining, for purposes of applying the nonrecognition provis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614835/ | Estate of Frederick L. Flinchbaugh, Second National Bank of Wilkes-Barre, Pa., Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentFlinchbaugh v. CommissionerDocket No. 108754United States Tax Court1 T.C. 653; 1943 U.S. Tax Ct. LEXIS 228; February 24, 1943, Promulgated *228 Decision will be entered und... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614836/ | MARY CLARK DE BRABANT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.De Brabant v. CommissionerDocket No. 75546.United States Board of Tax Appeals34 B.T.A. 951; 1936 BTA LEXIS 623; August 18, 1936, Promulgated *623 TRUST INCOME - TO WHOM TAXABLE - REVENUE ACT OF 1928. - Where the person to whom income of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614837/ | KENNETH NORDEEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNordeen v. Comm'rDocket No. 9840-09S.United States Tax Court2011 Tax Ct. Summary LEXIS 100; August 29, 2011, FiledPURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.*100 Decision wi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614838/ | FREDERIC H. FRAZIER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Frazier v. CommissionerDocket No. 91412.United States Board of Tax Appeals41 B.T.A. 146; 1940 BTA LEXIS 1233; January 19, 1940, Promulgated *1233 TRUSTS. - Where, by the trust instruments operative during the taxable periods in question, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614839/ | SCRANTON, LACKAWANNA TRUST COMPANY, TRUSTEE, KATHERINE W. MURRAY TRUST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Scranton, Lackawanna Trust Co. v. CommissionerDocket No. 51978.United States Board of Tax Appeals29 B.T.A. 698; 1934 BTA LEXIS 1500; January 5, 1934, Promulgated *1500 1. Upon the sale o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614840/ | Standard Oil Company of New Jersey, Petitioner, v. Commissioner of Internal Revenue, RespondentStandard Oil Co. v. CommissionerDocket No. 7512United States Tax Court7 T.C. 1310; 1946 U.S. Tax Ct. LEXIS 18; December 10, 1946, Promulgated *18 Decision will be entered for the respondent. In 1928 petitioner and 3 other co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614841/ | Appeal of OTIS WELD RICHARDSON and EDWARD B. RICHARDSON, Executors under the Will of CATHERINE E. RICHARDSON, deceased.Richardson v. CommissionerDocket No. 1685.United States Board of Tax Appeals1 B.T.A. 1196; 1925 BTA LEXIS 2635; May 21, 1925, decided Submitted April 27, 1925. *2635 O. W. Richardson, Esq., for the ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614842/ | WILLIAM H. CALLAHAN AND LISA CALLAHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCallahan v. CommissionerDocket No. 39150-87United States Tax CourtT.C. Memo 1992-132; 1992 Tax Ct. Memo LEXIS 151; 63 T.C.M. (CCH) 2285; T.C.M. (RIA) 92132; March 4, 1992, Filed *151 Decision will be entered for petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614849/ | UNITED MOTOR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.United Motor Co. v. CommissionerDocket No. 12744.United States Board of Tax Appeals12 B.T.A. 743; 1928 BTA LEXIS 3472; June 21, 1928, Promulgated *3472 Robert Ash, Esq., and Thomas J. Reilly, Esq., for the petitioner. Harold Allen, Esq., for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614850/ | The American Metal Company, Limited, Petitioner, v. Commissioner of Internal Revenue, RespondentAmerican Metal Co. v. CommissionerDocket No. 31547United States Tax Court19 T.C. 879; 1953 U.S. Tax Ct. LEXIS 236; February 20, 1953, Promulgated *236 1. Credit for Foreign Tax -- Mexican Mining Tax Laws -- Production Tax -... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4339467/ | MICHAEL CLAYTON MARTIN AND NUCHANAAD CHONGKID MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMartin v. Comm'rDocket No. 6069-11SUnited States Tax CourtT.C. Summary Opinion 2012-126; 2012 Tax Ct. Summary LEXIS 118; December 26, 2012, FiledPURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINIO... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/1014921/ | Rehearing granted, February 13, 2006
UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 04-4064
UNITED STATES OF AMERICA,
Plaintif... | 01-04-2023 | 07-04-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4614852/ | BRUCE I. TURNER and BARBARA S. TURNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTurner v. CommissionerDocket No. 8410-76.United States Tax CourtT.C. Memo 1978-165; 1978 Tax Ct. Memo LEXIS 348; 37 T.C.M. (CCH) 722; T.C.M. (RIA) 780165; May 2, 1978, Filed *348 Petitioner, a fourth year resident, receiv... | 01-04-2023 | 11-21-2020 |
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