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https://www.courtlistener.com/api/rest/v3/opinions/4614853/ | Murray Kay and Ida Kay, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentKay v. CommissionerDocket Nos. 2002-63, 2003-63, 2004-63, 2005-63, 2006-63United States Tax Court44 T.C. 660; 1965 U.S. Tax Ct. LEXIS 48; July 28, 1965, Filed *48 Decisions will be entered under Rule 50. Held: Petitioner-owne... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614855/ | Michigan Chemical Corporation, Petitioner v. Renegotiation Board, RespondentMichigan Chemical Corp. v. Renegotiation Bd.Docket No. 1025-R.United States Tax Court49 T.C. 488; 1968 U.S. Tax Ct. LEXIS 178; February 19, 1968, Filed *178 Renegotiation -- Exemption. -- Petitioner is a chemical company which in 1957 entered ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614856/ | Frank A. Francis, Therease H. Francis v. Commissioner.Francis v. CommissionerDocket No. 2767-67.United States Tax CourtT.C. Memo 1968-170; 1968 Tax Ct. Memo LEXIS 129; 27 T.C.M. (CCH) 822; T.C.M. (RIA) 68170; August 5, 1968. Filed *129 Petitioner, an attorney, agreed to pay any deficit as a result of a benefit showing... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614857/ | Richard Michael Manning, Petitioner v. Commissioner of Internal Revenue, RespondentManning v. CommissionerDocket No. 3195-77United States Tax Court72 T.C. 838; 1979 U.S. Tax Ct. LEXIS 75; August 13, 1979, Filed *75 Decision will be entered for the respondent. In June 1973, a State court ordered temporary custody of pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614858/ | ESTATE OF EBEN B. PHILLIPS, ROLLIN B. FISHER AND HAROLD B. DRIVER, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Phillips v. CommissionerDocket No. 81802.United States Board of Tax Appeals36 B.T.A. 752; 1937 BTA LEXIS 657; October 27, 1937, Promulgated *657 Decedent, prior to his death, enter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614860/ | John Federika and Catherine Federika v. Commissioner. John Federika v. Commissioner.Federika v. CommissionerDocket Nos. 42721, 42722.United States Tax CourtT.C. Memo 1955-172; 1955 Tax Ct. Memo LEXIS 167; 14 T.C.M. (CCH) 652; T.C.M. (RIA) 55172; June 28, 1955*167 Petitioner, a bookmaker, employed clerks who listed on ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614861/ | JOHN K. BRODERICK, EXECUTOR OF THE ESTATE OF EMILIE C. BRODERICK, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Broderick v. CommissionerDocket No. 89759.United States Board of Tax Appeals38 B.T.A. 1421; 1938 BTA LEXIS 739; December 23, 1938, Promulgated *739 Held, where in 1919 and 1930, severa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614863/ | BAUER BROTHERS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bauer Bros. Co. v. CommissionerDocket No. 8575.United States Board of Tax Appeals9 B.T.A. 392; 1927 BTA LEXIS 2606; November 28, 1927, Promulgated *2606 The Commissioner's determination that in 1918, the petitioner did not incur a legal ob... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614865/ | Halsey L. Williams and Jane C. Williams, Petitioners, v. Commissioner of Internal Revenue, RespondentWilliams v. CommissionerDocket No. 84886United States Tax Court37 T.C. 1099; 1962 U.S. Tax Ct. LEXIS 173; March 16, 1962, Filed *173 Decision will be entered under Rule 50. 1. Value of certain inherited property determ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614866/ | Herschel H. Hoopengarner and Roberta S. Hoopengarner, Petitioners v. Commissioner of Internal Revenue, RespondentHoopengarner v. CommissionerDocket No. 14462-79United States Tax Court80 T.C. 538; 1983 U.S. Tax Ct. LEXIS 103; 80 T.C. No. 26; March 21, 1983, Filed *103 Decision will be entered under Rule 155. In April o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614867/ | I. Putnam, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentI. Putnam, Inc. v. CommissionerDocket No. 20367United States Tax Court15 T.C. 86; 1950 U.S. Tax Ct. LEXIS 118; August 3, 1950, Promulgated *118 Decision will be entered under Rule 50. Petitioner is a New York corporation incorporated in 1925. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614868/ | SUCCESSION OF RICHARD P. BROWN, DECEASED, SUE RAE BROWN, EXECUTRIX, AND SUE RAE BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSuccession of Brown v. CommissionerDocket No. 34256-84.United States Tax CourtT.C. Memo 1989-133; 1989 Tax Ct. Memo LEXIS 133; 56 T.C.M. (CCH) 1568; T.C.M. (RIA) 89133; March... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614870/ | Steve A. Hebrank, Petitioner v. Commissioner of Internal Revenue, RespondentHebrank v. CommissionerDocket No. 24215-81United States Tax Court81 T.C. 640; 1983 U.S. Tax Ct. LEXIS 31; 81 T.C. No. 36; September 26, 1983, Filed *31 Decision will be entered for the respondent. Petitioner filed false W-4 forms, deliberately... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614872/ | N.P.E.F. Corporation v. Commissioner.N.P.E.F. v. CommissionerDocket No. 6883.United States Tax Court1946 Tax Ct. Memo LEXIS 202; 5 T.C.M. (CCH) 313; T.C.M. (RIA) 46100; April 29, 1946Jacob I. Charney, Esq., 420 Lexington Ave., New York 17, N. Y., for the petitioner. Thomas R. Charshee, Esq., for the respondent. OPPERM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614875/ | Henry C. Minchin v. Commissioner.Minchin v. Comm'rDocket No. 77784.United States Tax CourtT.C. Memo 1963-111; 1963 Tax Ct. Memo LEXIS 235; 22 T.C.M. (CCH) 517; T.C.M. (RIA) 63111; April 17, 1963*235 Held, amounts of purported "interest" paid by petitioner with respect to so-called "loans" on certain single-premium def... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614876/ | ANGELO PERFETTI and RAMONA E. PERFETTI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPerfetti v. CommissionerDocket No. 27295-81.United States Tax CourtT.C. Memo 1985-598; 1985 Tax Ct. Memo LEXIS 31; 51 T.C.M. (CCH) 70; T.C.M. (RIA) 85598; December 10, 1985. James L. Fogle and Ruth Zimmerman Reeg, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614877/ | Walton Mill, Inc. (formerly Walton Cotton Mill Co.) v. Commissioner.Walton Mill, Inc. v. CommissionerDocket No. 697-70.United States Tax CourtT.C. Memo 1972-25; 1972 Tax Ct. Memo LEXIS 233; 31 T.C.M. (CCH) 75; T.C.M. (RIA) 72025; January 31, 1972, Filed. Harry C. Howard and Jack H. Watson, Jr., 2500 Trust Co. of Georg... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614879/ | ESTATE OF EVERETT GRYDER, DECEASED, KATHERINE GRYDER, COMMUNITY SURVIVOR, AND KATHERINE GRYDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Gryder v. CommissionerDocket No. 3185-91United States Tax CourtT.C. Memo 1993-141; 1993 Tax Ct. Memo LEXIS 137; 65 T.C.M. (CCH) 2298; April 5, 1993, Filed ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614880/ | WESTWARD HO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWestward Ho v. CommissionerDocket No. 2399-90XUnited States Tax CourtT.C. Memo 1992-192; 1992 Tax Ct. Memo LEXIS 207; 63 T.C.M. (CCH) 2617; March 31, 1992, Filed *207 An appropriate order will be entered. Robert Andres, for petitioner. Charles B. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614882/ | General Manufacturing Corp., Petitioner, v. Commissioner of Internal Revenue, RespondentGeneral Mfg. Corp. v. CommissionerDocket No. 5386-63United States Tax Court44 T.C. 513; 1965 U.S. Tax Ct. LEXIS 61; July 2, 1965, Filed *61 Decision will be entered for the petitioner. Held, that petitioner was not entitled to file... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614884/ | LONG DUY NGUYEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNguyen v. CommissionerDocket No. 4911-88.United States Tax CourtT.C. Memo 1988-539; 1988 Tax Ct. Memo LEXIS 568; 56 T.C.M. (CCH) 717; T.C.M. (RIA) 88539; November 29, 1988. Long Duy Nguyen, pro se. Donna Palmer, for the respondent. BUCKLEYMEMO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614885/ | Estate of Sarah Howard Mitchill, Deceased, Catharine Mitchill, Executrix v. Commissioner.Estate of Mitchill v. CommissionerDocket No. 90453.United States Tax CourtT.C. Memo 1962-91; 1962 Tax Ct. Memo LEXIS 217; 21 T.C.M. (CCH) 486; T.C.M. (RIA) 62091; April 23, 1962Roland J. Christy, Esq., 110 Windsor Ave., Philadelphi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614886/ | THOMAS and TARIA HORNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHorner v. CommissionerDocket No. 27099-82.United States Tax CourtT.C. Memo 1985-319; 1985 Tax Ct. Memo LEXIS 313; 50 T.C.M. (CCH) 285; T.C.M. (RIA) 85319; July 1, 1985. Thomas P. Horner, pro se. James B. Ausenbaugh, for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614887/ | Adolph Klein, Petitioner, v. Commissioner of Internal Revenue, RespondentKlein v. CommissionerDocket No. 19310United States Tax Court15 T.C. 26; 1950 U.S. Tax Ct. LEXIS 127; July 19, 1950, Promulgated *127 Decision will be entered under Rule 50. During the period 1935 to 1944 petitioner acquired by purchase various mo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614889/ | JOHN E. HAYES, JR. AND CHERYL S. HAYES, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hayes v. CommissionerDocket Nos. 30609-81, 22632-82, 26776-82, 39901-85, 44701-85, 277-86, 30613-86, 34875-87, 34923-87United States Tax CourtT.C. Memo 1994-491; 1994 Tax Ct. Memo LEXIS 493; 68 T.C.M. (CCH) 862... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614891/ | Anover Realty Corp., Petitioner, v. Commissioner of Internal Revenue, RespondentAnover Realty Corp. v. CommissionerDocket No. 65810United States Tax Court33 T.C. 671; 1960 U.S. Tax Ct. LEXIS 229; January 13, 1960, Filed *229 Decision will be entered under Rule 50. Condyck Corporation incurred mortgage discounts and ex... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614893/ | J.B.S. ENTERPRISES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJ.B.S. Enterprises, Inc. v. CommissionerDocket No. 29624-89United States Tax CourtT.C. Memo 1991-254; 1991 Tax Ct. Memo LEXIS 297; 61 T.C.M. (CCH) 2829; T.C.M. (RIA) 91254; June 5, 1991, Filed *297 Decision will be entered for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614894/ | Albert M. Brodsky and Lucille Brodsky, Petitioners, v. Commissioner of Internal Revenue, RespondentBrodsky v. CommissionerDocket No. 56692United States Tax Court27 T.C. 216; 1956 U.S. Tax Ct. LEXIS 53; October 31, 1956, Filed *53 Decision will be entered for the respondent. Held, amounts withheld as "dealer's reserve"... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614898/ | SUNDSTRAND CORPORATION AND CONSOLIDATED SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSundstrand Corp. v. CommissionerDocket No. 27220-89United States Tax CourtT.C. Memo 1992-86; 1992 Tax Ct. Memo LEXIS 91; 63 T.C.M. (CCH) 2043; T.C.M. (RIA) 92086; February 11, 1992, Filed *91 John C. Klotsch... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614899/ | Richard L. Bruce v. Commissioner.Bruce v. CommissionerDocket No. 6148-69-SC.United States Tax CourtT.C. Memo 1970-359; 1970 Tax Ct. Memo LEXIS 6; 29 T.C.M. (CCH) 1786; T.C.M. (RIA) 70359; December 31, 1970, Filed Richard L. Bruce, pro se, 308 N. Robinson, Cleburne, Tex.John W. Dierker, for the respondent. GUSSISMemora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614900/ | C. BENJAMIN KIRBY AND SONDRA A. KIRBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKirby v. CommissionerDocket No. 14259-78.United States Tax CourtT.C. Memo 1980-194; 1980 Tax Ct. Memo LEXIS 394; 40 T.C.M. (CCH) 431; T.C.M. (RIA) 80194; June 2, 1980, Filed C. Benjamin Kirby, pro se. Rose A. Mendes, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614954/ | PASO ROBLES MERCANTILE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Paso Robles Mercantile Co. v. CommissionerDocket No. 11655.United States Board of Tax Appeals12 B.T.A. 750; 1928 BTA LEXIS 3457; June 22, 1928, Promulgated *3457 The petitioner kept its books on a fiscal year basis but filed its re... | 01-04-2023 | 11-21-2020 |
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https://www.courtlistener.com/api/rest/v3/opinions/4614955/ | MORTON D. FIELDING AND JANE A. FIELDING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFielding v. CommissionerDocket No. 11518-89United States Tax CourtT.C. Memo 1992-553; 1992 Tax Ct. Memo LEXIS 574; 64 T.C.M. (CCH) 796; September 17, 1992, Filed *574 Decision will be entered under Rule 155. For Petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614902/ | Palmaneda Adams (formerly Palmaneda Dean) v. Commissioner.Adams v. CommissionerDocket No. 1804-63.United States Tax CourtT.C. Memo 1964-286; 1964 Tax Ct. Memo LEXIS 54; 23 T.C.M. (CCH) 1743; T.C.M. (RIA) 64286; October 30, 1964John W. Ritter, for the petitioner. John P. Graham, for the respondent. DAWSONMemorandum Opi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614904/ | HARRY M. RUNKLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Runkle v. CommissionerDocket No. 83949.United States Board of Tax Appeals39 B.T.A. 458; 1939 BTA LEXIS 1030; February 17, 1939, Promulgated *1030 1. Where two corporations merge or consolidate to form a new corporation, and thereafter shares... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614905/ | NICHOLAS A. SLOAN AND MARY E. SLOAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSloan v. CommissionerDocket No. 17444-84.United States Tax CourtT.C. Memo 1988-294; 1988 Tax Ct. Memo LEXIS 324; 55 T.C.M. (CCH) 1238; T.C.M. (RIA) 88294; July 11, 1988. *324 During 1981, P was employed by the Federal gove... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614906/ | Frank W. Beilke v. Commissioner.Beilke v. CommissionerDocket No. 86523.United States Tax CourtT.C. Memo 1963-5; 1963 Tax Ct. Memo LEXIS 338; 22 T.C.M. (CCH) 13; T.C.M. (RIA) 63005; January 9, 1963Arthur J. Schmid, Jr., Esq., 161 W. Wisconsin Ave., Milwaukee, Wis., for the petitioner. Denis J. Conlon, Esq., and Vernon R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614909/ | Lloyd and Pauline Farrior v. Commissioner.Farrior v. CommissionerDocket No. 1412-70 SC.United States Tax CourtT.C. Memo 1970-312; 1970 Tax Ct. Memo LEXIS 49; 29 T.C.M. (CCH) 1435; T.C.M. (RIA) 70312; November 12, 1970 Filed Lloyd Farrior, pro se, 320 Bradford St., Brooklyn, N. Y. Kimball K. Ross, for the respondent. T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614910/ | APPEAL OF NORWICH & WORCESTER RAILROAD CO.Norwich & W. R. Co. v. CommissionerDocket No. 2020.United States Board of Tax Appeals2 B.T.A. 215; 1925 BTA LEXIS 2480; June 30, 1925, Decided Submitted May 27, 1925. *2480 1. A lessee railroad corporation is not affiliated with the lessor merely because of the lessee's cont... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614913/ | RICHARD C. AND BEATRIZ E. BACA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaca v. CommissionerDocket No. 32242-88United States Tax CourtT.C. Memo 1990-632; 1990 Tax Ct. Memo LEXIS 702; 60 T.C.M. (CCH) 1433; T.C.M. (RIA) 90632; December 17, 1990, Filed *702 Decision will be entered for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614914/ | ESTATE OF STAR C. SIMPSON, DECEASED, MARK O. SIMPSON, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF M.O. SIMPSON, DECEASED, EDNA J. SULLIVAN SIMPSON, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Simpson v. CommissionerDocket Nos. 16581-91... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614915/ | F. Strauss & Son, Inc. of Arkansas, Petitioner, v. Commissioner of Internal Revenue, RespondentF. Strauss & Son, Inc. v. CommissionerDocket No. 53669United States Tax Court28 T.C. 591; 1957 U.S. Tax Ct. LEXIS 167; May 31, 1957, Filed *167 Decision will be entered that there is a deficiency in the amount of $ 10,386.12.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614916/ | DONALD C. ROACH AND ALVERDA C. ROACH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoach v. CommissionerDocket Nos. 8340-87; 17974-87United States Tax CourtT.C. Memo 1989-586; 1989 Tax Ct. Memo LEXIS 588; 58 T.C.M. (CCH) 545; T.C.M. (RIA) 89586; October 30, 1989Patrick H. Vane, for the petitioners. Blake ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614918/ | FRED H. TIBBETTS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tibbetts v. CommissionerDocket No. 2479.United States Board of Tax Appeals6 B.T.A. 827; 1927 BTA LEXIS 3394; April 14, 1927, Promulgated *3394 1. Petitioner, a civil engineer, performed services for political subdivisions of the State of Ca... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614919/ | GRACE W. DICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dick v. CommissionerDocket No. 74629.United States Board of Tax Appeals30 B.T.A. 1304; 1934 BTA LEXIS 1193; July 27, 1934, Promulgated *1193 Where petitioner, a full-blood Quapaw Indian, acquired certain real property prior to March 1, 1913, su... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614920/ | FRANKLIN O. HALL AND SYBLE L. HALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHall v. Comm'rDocket No. 17928-89United States Tax CourtT.C. Memo 1991-133; 1991 Tax Ct. Memo LEXIS 152; 61 T.C.M. (CCH) 2236; T.C.M. (RIA) 91133; 13 Employee Benefits Cas. (BNA) 1868; March 25, 1991, Filed *152 Decision will... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614921/ | RONALD J. BRIDICKAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBridickas v. CommissionerDocket No. 4213-83.United States Tax CourtT.C. Memo 1985-47; 1985 Tax Ct. Memo LEXIS 584; 49 T.C.M. (CCH) 624; T.C.M. (RIA) 85047; January 30, 1985Ronald J. Bridickas, pro se. Steven Roth and Steve Mather, for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614924/ | Ralph H. Eaton Foundation v. Commissioner.Ralph H. Eaton Found. v. CommissionerDocket No. 30985.United States Tax Court1953 Tax Ct. Memo LEXIS 353; 12 T.C.M. (CCH) 210; T.C.M. (RIA) 53067; February 27, 1953Martin H. Webster, Esq., 215 West Seventh Street, Los Angeles, Calif., for the petitioner. R. E. Maiden, Jr., Esq.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614925/ | Rohinton K. Bhada and Patricia A. Bhada, Petitioners v. Commissioner of Internal Revenue, Respondent; Edward J. Caamano and Janice W. Caamano, Petitioners v. Commissioner of Internal Revenue, RespondentBhada v. CommissionerDocket Nos. 22588-86, 22589-86United States Tax Court89 T.C. 959; 1987 U.S. Tax Ct. LEXIS 156; 89... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614927/ | KATHLEEN BOLLACI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBollaci v. CommissionerDocket No. 22839-87United States Tax CourtT.C. Memo 1991-108; 1991 Tax Ct. Memo LEXIS 125; 61 T.C.M. (CCH) 2137; T.C.M. (RIA) 91108; March 13, 1991, Filed *125 Decision will be entered under Rule 155.James O. Druker, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614928/ | Willis H. Vance, Petitioner, v. Commissioner of Internal Revenue, RespondentVance v. CommissionerDocket No. 19958United States Tax Court14 T.C. 1168; 1950 U.S. Tax Ct. LEXIS 169; June 15, 1950, Promulgated *169 Decision will be entered under Rule 50. In December, 1942, petitioner and his partner dissolved a partnershi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614929/ | ALLEN M. WILSON AND JERRY A. WILSON, et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Wilson v. CommissionerDocket Nos. 12611-77, 12612-77, 12613-77, 12614-77, 12615-77, 12617-77.United States Tax CourtT.C. Memo 1980-514; 1980 Tax Ct. Memo LEXIS 69; 41 T.C.M. (CCH) 381; T.C.M. (RIA) 80514; November... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614930/ | Seaboard Coffee Service, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentSeaboard Coffee Service, Inc. v. CommissionerDocket No. 9355-76United States Tax Court71 T.C. 465; 1978 U.S. Tax Ct. LEXIS 2; December 28, 1978, Filed *2 Decision will be entered under Rule 155. In 1971, X corporation issued deben... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614931/ | PORTO RICO CONSOLIDATED FRUIT CO. ET AL., 1 PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Porto Rico Consol. Fruit Co. v. CommissionerDocket No. 22185.United States Board of Tax Appeals16 B.T.A. 778; 1929 BTA LEXIS 2511; May 29, 1929, Promulgated *2511 A corporation engaged in raising fruits and other... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614933/ | REGINALD BROOKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brooks v. CommissionerDocket No. 68560.United States Board of Tax Appeals31 B.T.A. 70; 1934 BTA LEXIS 1167; August 10, 1934, Promulgated *1167 1. Income received by beneficiary, petitioner's divorced wife, under a trust established by petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614934/ | GWENDOLYN A. EWING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEwing v. Comm'rNo. 1940-01 United States Tax Court 122 T.C. 32; 2004 U.S. Tax Ct. LEXIS 2; 122 T.C. No. 2; January 28, 2004, Filed Ewing v. Commissioner, 118 T.C. 494">118 T.C. 494, 2002 U.S. Tax Ct. LEXIS 30">2002 U.S. Tax Ct. LEXIS 30 (2002... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614935/ | NEIL M. and DALE B. FLYNN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFlynn v. CommissionerDocket No. 3489-80.United States Tax CourtT.C. Memo 1981-541; 1981 Tax Ct. Memo LEXIS 202; 42 T.C.M. (CCH) 1179; T.C.M. (RIA) 81541; September 24, 1981. Neil M. Flynn, pro se. Donna I. Epstein, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614936/ | Nathan Cohen, Petitioner, v. Secretary of War, RespondentCohen v. Secretary of WarDocket No. 27-R.United States Tax Court7 T.C. 1002; 1946 U.S. Tax Ct. LEXIS 51; October 22, 1946, Promulgated *51 Petitioner's excessive profits for 1942 held, on record, to be the amount originally determined by respondent, petitioner n... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614937/ | WILLIAM C. MANN, TRANSFEREE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Mann v. CommissionerDocket Nos. 8811-73, 8852-73, 8853-73.United States Tax CourtT.C. Memo 1976-78; 1976 Tax Ct. Memo LEXIS 322; 35 T.C.M. (CCH) 342; T.C.M. (RIA) 760078; March 16, 1976, Filed Lyman T. Burgess, for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614938/ | ETHEL GARY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. W. GARY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gary v. CommissionerDocket Nos. 33355, 33356, 34370, 34371.United States Board of Tax Appeals18 B.T.A. 1204; 1930 BTA LEXIS 2504; February 17, 1930, Promulgated *2504 Petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614939/ | The Brush-Moore Newspapers, Inc. v. Commissioner.Brush-Moore Newspapers, Inc. v. CommissionerDocket No. 8536.United States Tax Court1946 Tax Ct. Memo LEXIS 23; 5 T.C.M. (CCH) 1014; T.C.M. (RIA) 46280; December 4, 1946William H. Vodrey, Esq., 517 Broadway, East Liverpool, Ohio, for the petitioner. C. E. Price, Esq., for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614940/ | Hilda M. Royce, Petitioner, v. Commissioner of Internal Revenue, Respondent. Ken F. Royce, Petitioner, v. Commissioner of Internal Revenue, RespondentRoyce v. CommissionerDocket Nos. 30406, 30407United States Tax Court18 T.C. 761; 1952 U.S. Tax Ct. LEXIS 140; July 21, 1952, Promulgated *140 Decisions will be entered u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614941/ | Estate of Martin Kuntz, Sr., Deceased, Isabelle M. Kuntz, Executrix, and Isabelle M. Kuntz, Individually, Surviving Wife v. Commissioner.Estate of Kuntz v. CommissionerDocket No. 77207.United States Tax CourtT.C. Memo 1960-247; 1960 Tax Ct. Memo LEXIS 43; 19 T.C.M. (CCH) 1379; T.C.M. (RIA) 60247; November 22, 1960*43 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614942/ | REUB WILLIAMS & SONS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Reub Williams & Sons v. CommissionerDocket No. 13733.United States Board of Tax Appeals12 B.T.A. 140; 1928 BTA LEXIS 3598; May 25, 1928, Promulgated *3598 Cash value of good will and intangibles paid in to a corporation in exchange for s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614943/ | Farha Schayek, Petitioner, v. Commissioner of Internal Revenue, RespondentSchayek v. CommissionerDocket No. 64664United States Tax Court33 T.C. 629; 1960 U.S. Tax Ct. LEXIS 234; January 7, 1960, Filed *234 Decision will be entered that there is a deficiency in gift tax for 1953 in the amount of $ 1,927.52. 1. The peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614945/ | JAMES S. D'AGOSTINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentD'Agostino v. CommissionerDocket No. 3904-70.United States Tax CourtT.C. Memo 1973-202; 1973 Tax Ct. Memo LEXIS 86; 32 T.C.M. (CCH) 937; T.C.M. (RIA) 73202; September 11, 1973, Filed *86 Petitioner owned 50 percent of the capital stock in R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614946/ | SUNOCO, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSunoco, Inc. v. Comm'rNo. 19631-97United States Tax Court118 T.C. 181; 2002 U.S. Tax Ct. LEXIS 12; 118 T.C. No. 11; March 15, 2002, Filed *12 Interest income treated as foreign source income. Income Tax Regulations do not permit n... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614947/ | Helen C. Brown, Petitioner, v. Commissioner of Internal Revenue, Respondent. Earl M. Brown, Petitioner, v. Commissioner of Internal Revenue, RespondentBrown v. CommissionerDocket Nos. 15727, 15728United States Tax Court12 T.C. 1095; 1949 U.S. Tax Ct. LEXIS 156; June 21, 1949, Promulgated *156 Decisions will be entered... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614948/ | Inez de Amodio, Petitioner, v. Commissioner of Internal Revenue, Respondent. John Amodio, Petitioner, v. Commissioner of Internal Revenue, RespondentDe Amodio v. CommissionerDocket Nos. 74211, 74297United States Tax Court34 T.C. 894; 1960 U.S. Tax Ct. LEXIS 88; August 22, 1960, Filed *88 Decision will be entered for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614949/ | APPEAL OF TRI COUNTY LIGHT & POWER CO.Tri County Light & Power Co. v. CommissionerDocket No. 2710.United States Board of Tax Appeals2 B.T.A. 1165; 1925 BTA LEXIS 2138; November 4, 1925, Decided Submitted July 10, 1925. *2138 Francis J. Sweeney, Esq., for the taxpayer. P. S. Crewe, Esq., for the Commissioner. *1165 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614950/ | A B C Brewing Corp. (Formerly Aztec Brewing Company), a California Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentA B C Brewing Corp. v. CommissionerDocket Nos. 6701, 11570United States Tax Court20 T.C. 515; 1953 U.S. Tax Ct. LEXIS 129; May 29, 1953, Promulgated *129 Decisions will be entered u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614951/ | JAMES A. FARLEY AND SHARON L. FARLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFarleyDocket No. 2366-84United States Tax CourtT.C. Memo 1993-31; 1993 Tax Ct. Memo LEXIS 31; 65 T.C.M. (CCH) 1807; January 27, 1993, Filed *31 Decision will be entered for respondent. For petitioners: Kevin O'Connell. Fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614956/ | McCullough Tool Company, Petitioner, v. Commissioner of Internal Revenue, RespondentMcCullough Tool Co. v. CommissionerDocket No. 66616United States Tax Court33 T.C. 743; 1960 U.S. Tax Ct. LEXIS 220; January 28, 1960, Filed *220 Decision will be entered under Rule 50. In 1944 and 1947, petitioner became the exclusive ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4333988/ | MICHAEL SCHAPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSCHAPER v. COMMISSIONERNo. 3049-02LUnited States Tax CourtT.C. Memo 2002-203; 2002 Tax Ct. Memo LEXIS 208; 84 T.C.M. (CCH) 193; August 13, 2002, Filed *208 Motion for summary judgment granted. Decision for respondent. Michael Schaper, pro se.A... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4614959/ | R. P. Farnsworth & Co., Inc. v. Commissioner.R. P. Farnsworth & Co. v. CommissionerDocket No. 21934.United States Tax Court1951 Tax Ct. Memo LEXIS 18; 10 T.C.M. (CCH) 1181; T.C.M. (RIA) 51354; December 17, 1951*18 R. Emmett Kerrigan, Esq., and Marian Mayer, Esq., for the petitioner. F. S. Gettle, Esq., for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/264740/ | 333 F.2d 416
AMERICAN BANK & TRUST COMPANY, Appellant,v.UNITED STATES of America, Appellee.
No. 20425.
United States Court of Appeals Fifth Circuit.
June 18, 1964.
Alvin B. Rubin and Sanders, Miller, Downing, Rubin & Kean, Baton Rouge, La., for petitioner.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., ... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/1065251/ | IN THE COURT OF APPEALS OF TENNESSEE
AT JACKSON
OCTOBER 16, 2003 Session
ANTOINE LAMARR v. CITY OF MEMPHIS, ET AL.
Direct Appeal from the Chancery Court for Shelby County
No. CH-01-1967-2 Floyd ... | 01-04-2023 | 10-09-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4614960/ | Raymond E. Kershner and Lucile D. Kershner, Petitioners, v. Commissioner of Internal Revenue, RespondentKershner v. CommissionerDocket No. 20321United States Tax Court14 T.C. 168; 1950 U.S. Tax Ct. LEXIS 281; February 6, 1950, Promulgated 1950 U.S. Tax Ct. LEXIS 281">*281 Decision will be entered for the respondent. 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614962/ | NATIONAL FARMERS BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Farmers Bank v. CommissionerDocket No. 8199.United States Board of Tax Appeals6 B.T.A. 138; 1927 BTA LEXIS 3574; February 18, 1927, Promulgated 1927 BTA LEXIS 3574">*3574 The Commissioner's disallowance of deductions for allege... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614964/ | LEWIS D. ALLEN AND DEBORAH L. ALLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAllen v. CommissionerDocket No. 8483-92United States Tax CourtT.C. Memo 1994-511; 1994 Tax Ct. Memo LEXIS 519; 68 T.C.M. 935; October 17, 1994, Filed 1994 Tax Ct. Memo LEXIS 519">*519 Decision will be entered for respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614966/ | JUDITH P. LYBECK and M. DONALD LYBECK, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLybeck v. CommissionerDocket No. 1596-76United States Tax CourtT.C. Memo 1976-317; 1976 Tax Ct. Memo LEXIS 88; 35 T.C.M. 1440; T.C.M. (RIA) 760317; October 7, 1976, Filed 1976 Tax Ct. Memo LEXIS 88">*88 Judith P. Lyb... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4614967/ | Martha E. Gaston Estate, the Chase National Bank of the City of New York and Ferdinand A. Hubert, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentGaston Estate v. CommissionerDocket No. 111237United States Tax Court2 T.C. 672; 1943 U.S. Tax Ct. LEXIS 70; September 10, 1943, Promulgated 1943 U.S. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1015017/ | Rehearing granted, May 20, 2005
UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 03-4950
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
... | 01-04-2023 | 07-04-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/264750/ | 333 F.2d 459
GIBBS SHIPYARDS, INC., Petitioner,v.NATIONAL LABOR RELATIONS BOARD, Respondent.NATIONAL LABOR RELATIONS BOARD, Petitioner,v.GIBBS CORPORATION, Respondent.
No. 20790.
No. 20909.
United States Court of Appeals Fifth Circuit.
June 22, 1964.
Daniel R. Coffman, Jr., Charles W. Merritt, Referee in Bankruptcy, J... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/3456410/ | Affirming.
Alex Edwards, an employee of Gentry-Thompson Stockyards Company, received an injury on July 22, 1942, in an accident which arose out of and in the course of his employment. Edwards and his employer entered into an agreement for compensation for temporary total disability at the rate of $15 a week, which was ... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/2656621/ | GARY KAPLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKaplan v. Comm'rDocket No. 25652-12United States Tax CourtT.C. Memo 2014-43; 2014 Tax Ct. Memo LEXIS 44; 107 T.C.M. 1226; March 13, 2014, FiledUnited States v. Kaplan, 2009 U.S. Dist. LEXIS 21335">2009 U.S. Dist. LEXIS 21335 (E.D. Mo., Mar. 17, 2009... | 01-04-2023 | 03-13-2014 |
https://www.courtlistener.com/api/rest/v3/opinions/462734/ | 780 F.2d 902
19 Fed. R. Evid. Serv. 1434
Kenneth JOHNSON, as Personal Representative of the Estate ofCarlos Clintell Johnson, a deceased minor, andKenneth Johnson, individually and BrendaJohnson, individually,Plaintiffs-Appellees,v.UNITED STATES of America, Defendant-Appellant.Kenneth JOHNSON, as Personal Representativ... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4653853/ | CONTENTdm
Javascript Required
To experience full interactivity, please enable Javascript in your browser. | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4615056/ | JAMES F. ETTER AND MARY LOUISE H. ETTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEtter v. CommissionerDocket No. 22946-87United States Tax CourtT.C. Memo 1990-552; 1990 Tax Ct. Memo LEXIS 624; 60 T.C.M. (CCH) 1074; T.C.M. (RIA) 90552; October 23, 1990, Filed *624 Decision will be entered for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2564260/ | 6 N.Y.3d 832 (2006)
PEOPLE v. CARSON.
Court of Appeals of the State of New York.
March 15, 2006.
Applications in criminal cases for leave to appeal denied. (Ciparick, J.). | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4615057/ | FRANK L. DANIELS and WANDA L. DANIELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDaniels v. CommissionerDocket No. 1569-75.United States Tax CourtT.C. Memo 1976-177; 1976 Tax Ct. Memo LEXIS 227; 35 T.C.M. (CCH) 784; T.C.M. (RIA) 760177; June 7, 1976, Filed Frank L. Daniels, pro se. James F. Hanley, Jr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615059/ | STATE OFFICE SUPPLY, INC. (FORMERLY J. W. CURTIN COMPANY), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentState Office Supply, Inc. v. CommissionerDocket No. 6886-80.United States Tax CourtT.C. Memo 1982-292; 1982 Tax Ct. Memo LEXIS 450; 43 T.C.M. (CCH) 1481; T.C.M. (RIA) 82292; May 26, 1982. Donald O. Hugh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615060/ | Estate of R. D. McDaniel, Deceased, Mabel McDaniel, Community Survivor, and Mabel McDaniel, Individually v. Commissioner.Estate of McDaniel v. CommissionerDocket Nos. 73762, 79472.United States Tax CourtT.C. Memo 1961-302; 1961 Tax Ct. Memo LEXIS 45; 20 T.C.M. (CCH) 1551; T.C.M. (RIA) 61302; 15 Oil & Gas Rep. 231; Octo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/462095/ | 779 F.2d 51
Unpublished DispositionNOTICE: Sixth Circuit Rule 24(c) states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Sixth Circuit.CHARLES DAVID HELPHINSTINE, Peti... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4615061/ | Max D. Melville v. Commissioner.Melville v. CommissionerDocket No. 16577.United States Tax Court1949 Tax Ct. Memo LEXIS 48; 8 T.C.M. (CCH) 934; T.C.M. (RIA) 49255; October 12, 1949*48 Norma L. Comstock, Esq., for the petitioner. Thomas A. Steele, Jr., Esq., for the respondent. LEMIRE Memorandum Opinion LEMIRE, Judge:... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615062/ | L. T. Campbell, Inc., Dissolved, Katie Campbell and L. T. Campbell, Jr., Trustees for the Creditors and Stockholders v. Commissioner. Katie (Mrs. L. T. Sr.) Campbell v. Commissioner. Lucius T. (L. T. Jr.) Campbell v. Commissioner.L. T. Campbell, Inc. v. CommissionerDocket Nos. 6031, 6032, 6033.United States Tax Court19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/584514/ | 966 F.2d 731
Fed. Sec. L. Rep. P 96,824In re BOLAR PHARMACEUTICAL COMPANY, INCORPORATED, SECURITIESLITIGATION.Donfred BERG, on behalf of himself and all others similarlysituated, Robert Kosow, Plaintiffs,Bolar Pharmaceutical Company, Incorporated, Robert Shulman,Larry Raisefield, Jack Rivers, Herman Antonoff,Michael F... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4615066/ | Joseph D. and Irine M. Murphy, Petitioners v. Commissioner of Internal Revenue, RespondentMurphy v. CommissionerDocket No. 5383-65United States Tax Court48 T.C. 569; 1967 U.S. Tax Ct. LEXIS 70; July 14, 1967, Filed *70 Decision will be entered under Rule 50. Petitioner husband incurred legal expenses in recovering non... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615067/ | Nicholas Vena and Anna Vena v. Commissioner.Vena v. CommissionerDocket No. 3363-69 SC.United States Tax CourtT.C. Memo 1970-44; 1970 Tax Ct. Memo LEXIS 318; 29 T.C.M. (CCH) 195; T.C.M. (RIA) 70044; February 17, 1970, Filed. *318 Tobias Weiss, 123 Prospect St., Stamford, Conn., for the petitioners. Jay S. Hamelburg, fo... | 01-04-2023 | 11-21-2020 |
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