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https://www.courtlistener.com/api/rest/v3/opinions/4615240/ | ROY J. O'NEIL AND SUSAN H. BURNS, ADMINISTRATORS OF THE ESTATE OF M. J. O'NEIL, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.O'Neil v. CommissionerDocket No. 71706.United States Board of Tax Appeals31 B.T.A. 727; 1934 BTA LEXIS 1046; November 23, 1934, Promulgated *1046 Decedent died in 1931 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615241/ | MICHAEL J. SACKETT AND CATHERINE S. SACKETT, ET AL., Petitioners 1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent Sackett v. CommissionerDocket Nos. 13813-78, 13814-78, 13815-78, 13816-78.United States Tax CourtT.C. Memo 1981-661; 1981 Tax Ct. Memo LEXIS 81; 42 T.C.M. (CCH) 1666; T.C.M. (RIA) 81661; November 16, 1981.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615242/ | Southern Engineering and Metal Products Corporation v. Commissioner.Southern Eng'g & Metal Prods. Corp. v. CommissionerDocket No. 15598.United States Tax Court1950 Tax Ct. Memo LEXIS 279; 9 T.C.M. (CCH) 93; T.C.M. (RIA) 50035; February 9, 1950W. G. Ward, Esq., du Pont Bldg., Miami, Fla., and Charles B. Costar, C.P.A., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615243/ | JOHN L. AND BERBEL GILCHRIST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGilchrist v. CommissionerDocket No. 12530-81.United States Tax CourtT.C. Memo 1983-288; 1983 Tax Ct. Memo LEXIS 505; 46 T.C.M. (CCH) 226; T.C.M. (RIA) 83288; May 24, 1983. Paul M. Thielking, for the petitioners. Bruce W. Baker, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615244/ | ESTATE OF MOLLIE RHEINSTROM POLLENZ, DECEASED, CELENE RHEINSTROM, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Pollenz v. CommissionerDocket No. 39448-87United States Tax CourtT.C. Memo 1989-680; 1989 Tax Ct. Memo LEXIS 680; 58 T.C.M. (CCH) 1054; T.C.M. (RIA) 89680; December 28, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615245/ | WILLIAM J. ALT and ROSALINDA ALT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlt v. CommissionerDocket No. 779-92United States Tax CourtT.C. Memo 1994-313; 1994 Tax Ct. Memo LEXIS 316; 68 T.C.M. (CCH) 38; July 7, 1994, Filed *316 An order will be issued denying petitioners' Motion for Leave to File Rul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615246/ | JAN A. JACOBSSON AND KERSTIN JACOBSSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJacobsson v. CommissionerDocket No. 2189-82.United States Tax CourtT.C. Memo 1987-559; 1987 Tax Ct. Memo LEXIS 551; 54 T.C.M. (CCH) 1043; T.C.M. (RIA) 87559; November 9, 1987. Matt P. Cushner, Arthur M. Holtzman, J. Davi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615247/ | D. W. DOUGLAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM E. DOUGLAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Douglas v. CommissionerDocket Nos. 87419, 87420.United States Board of Tax Appeals37 B.T.A. 1122; 1938 BTA LEXIS 936; June 29, 1938, Promulgated *936 Under a plan... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615248/ | Thomas C. St. John and Pauline St. John v. Commissioner.St. John v. CommissionerDocket No. 5583-67.United States Tax CourtT.C. Memo 1970-238; 1970 Tax Ct. Memo LEXIS 121; 29 T.C.M. (CCH) 1045; T.C.M. (RIA) 70238; August 24, 1970; Filed. Joseph M. Touhill, 301 N. Memorial Dr., St. Louis, Mo., for the petitioners. Glenn... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615249/ | Rufus K. Cox, Jr., and Ethel M. Cox, Petitioners v. Commissioner of Internal Revenue, RespondentCox v. CommissionerDocket No. 10115-78United States Tax Court78 T.C. 1021; 1982 U.S. Tax Ct. LEXIS 81; 78 T.C. No. 73; June 15, 1982, Filed *81 Decision will be entered under Rule 155. Petitioners owned 100 percent of the s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615252/ | National Yarn Corporation v. Commissioner.National Yarn Corp. v. CommissionerDocket No. 19451.United States Tax Court1950 Tax Ct. Memo LEXIS 145; 9 T.C.M. (CCH) 603; T.C.M. (RIA) 50178; July 19, 1950*145 Petitioner, a corporation engaged in the business of processing and selling wool yarn, has grown continually since ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615253/ | DORIS EARLINE CULBERTSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCulbertson v. CommissionerDocket No. 24484-84.United States Tax CourtT.C. Memo 1987-283; 1987 Tax Ct. Memo LEXIS 283; 53 T.C.M. (CCH) 1025; T.C.M. (RIA) 87283; June 9, 1987. Mark Culbertson (Specially Recognized), for the petitioner. P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615255/ | LAURENCE R. & ARLINE P. GREEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOSEPH E. & JUDITH T. GENTLE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreen v. CommissionerDocket Nos. 8162-93, 21166-93United States Tax CourtT.C. Memo 1994-264; 1994 Tax Ct. Memo LEXIS 267; 67 T.C.M. (CCH) ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615257/ | CALLANAN ROAD IMPROVEMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Callanan Road Improvement Co. v. CommissionerDocket No. 13303.United States Board of Tax Appeals12 B.T.A. 1109; 1928 BTA LEXIS 3401; July 3, 1928, Promulgated *3401 A corporation declared a dividend of $12,000 and paid such divi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615258/ | Posey W. Myers v. Commissioner. Clyde W. Myers v. Commissioner.Posey v. CommissionerDocket Nos. 35320-35322.United States Tax Court1953 Tax Ct. Memo LEXIS 130; 12 T.C.M. (CCH) 1023; T.C.M. (RIA) 53302; August 31, 1953*130 Held, the petitioners' failure to file income tax returns for the years 1939 and 1940 and their f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615260/ | PARKE, DAVIS & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Parke, Davis & Co. v. CommissionerDocket No. 62717.United States Board of Tax Appeals31 B.T.A. 427; 1934 BTA LEXIS 1096; October 25, 1934, Promulgated *1096 Held, the present agreement constituted an assignment of one half the beneficia... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615261/ | Morton L. E. Chwalow and Esther L. Chwalow v. Commissioner.Chwalow v. CommissionerDocket No. 4228-70 SC.United States Tax CourtT.C. Memo 1971-185; 1971 Tax Ct. Memo LEXIS 148; 30 T.C.M. (CCH) 770; T.C.M. (RIA) 71185; July 29, 1971, Fild. Morton L. E. Chwalow, pro se, Conshokochen State Rd., Apt. C-3, Bala Cynwyd, Pa. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615263/ | Grodt & McKay Realty, Inc., 1 Petitioner v. Commissioner of Internal Revenue, Respondent; Davis Equipment Corporation, 1 Petitioner v. Commissioner of Internal Revenue, RespondentGrodt & McKay Realty, Inc. v. CommissionerDocket Nos. 16210-79, 4852-80United States Tax Court77 T.C. 1221; 1981 U.S. Tax Ct. LEXIS 17; Decem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615264/ | E. Lawrence Price and Elaine Price, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentPrice v. CommissionerDocket Nos. 26907-83, 35647-83, 35838-83United States Tax Court88 T.C. 860; 1987 U.S. Tax Ct. LEXIS 46; 88 T.C. No. 47; April 9, 1987; As Amended July 8, 1987; As amended April 27, 1987 April 9,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615265/ | Guy M. Peters v. Commissioner.Peters v. CommissionerDocket No. 7705.United States Tax Court1946 Tax Ct. Memo LEXIS 32; 5 T.C.M. (CCH) 987; T.C.M. (RIA) 46272; November 22, 1946Spaulding F. Glass, Esq., 135 S. La Salle St., Chicago 3, Ill., for the petitioner. D. F. Long, Esq., for the respondent. KERN Memorandum Findi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615267/ | Eleanor B. Burton (Formerly Eleanor B. Gaines), Petitioner, v. Commissioner of Internal Revenue, RespondentBurton v. CommissionerDocket No. 109531United States Tax Court1 T.C. 1198; 1943 U.S. Tax Ct. LEXIS 156; May 27, 1943, Promulgated *156 Decision will be entered under Rule 50. 1. Income of a trust created by husba... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615269/ | Milton Berger and Ruth K. Berger, Deceased, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentBerger v. CommissionerDocket Nos. 5173-66, 5174-66, 5175-66United States Tax Court48 T.C. 848; 1967 U.S. Tax Ct. LEXIS 42; September 19, 1967, Filed *42 Dismissed for lack of jurisdiction. The petitioners f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615270/ | Alfred J. Loew, Petitioner, v. Commissioner of Internal Revenue, RespondentLoew v. CommissionerDocket No. 29639United States Tax Court17 T.C. 1347; 1952 U.S. Tax Ct. LEXIS 275; February 15, 1952, Promulgated *275 Decision will be entered for the respondent. Personal Services -- Section 107. -- Petitioner performed le... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615271/ | Pasadena Methodist Foundation v. Commissioner. Carrie A. Maxwell Trust, Pasadena Methodist Foundation, Trustee v. Commissioner.Pasadena Methodist Found. v. CommissionerDocket Nos. 109667, 109668.United States Tax Court1943 Tax Ct. Memo LEXIS 87; 2 T.C.M. (CCH) 905; T.C.M. (RIA) 43451; October 11, 1943*87 Maynard J. To... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3267133/ | Inter City Transit Company (hereinafter called Inter City) has for some years been operating as a common carrier of passengers, mail, baggage, newspapers and light express over U.S. highways 64 and 65 between Little Rock and Morrilton, serving those cities and communities between them. This operation was under permits ... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4615274/ | Cecil V. Gray v. Commissioner.Gray v. CommissionerDocket No. 2905.United States Tax Court1945 Tax Ct. Memo LEXIS 163; 4 T.C.M. (CCH) 743; T.C.M. (RIA) 45236; June 13, 1945*163 F. A. LeSourd, Esq., for the petitioner. Douglas L. Barnes, Esq., for the respondent. MELLOTTMemorandum Findings of Fact and Opinion MELLOTT, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615275/ | Estate of Lizzie Florence Olney, Rhode Island Hospital Trust Company, Executor v. Commissioner.Estate of Lizzie Florence Olney, Rhode Island Hosp. Trust Co. v. CommissionerDocket No. 7529.United States Tax Court1946 Tax Ct. Memo LEXIS 160; 5 T.C.M. (CCH) 503; T.C.M. (RIA) 46138; June 18, 1946*160 Harold B. Tanner, Esq... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3270081/ | This is an appeal from a decree of the chancery court sustaining a demurrer to appellant's amended and substituted complaint against appellees, wherein be refused to plead further and his complaint was dismissed for want of equity. The question is: Did the complaint state a cause of action? The substance of the complai... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4615276/ | Henry Dillon Winship, Transferee, Petitioner, v. Commissioner of Internal Revenue, Respondent. Henry Dillon Winship, Petitioner, v. Commissioner of Internal Revenue, Respondent. Katherine Winship Hayes, Transferee, Petitioner, v. Commissioner of Internal Revenue, RespondentWinship v. CommissionerDocket Nos. 6713, 671... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615279/ | JOSEPH FORNI and DORIS FORNI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent JOSEPH FORNI ASSOCIATES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentForni v. CommissionerDocket Nos. 5426-73. 5427-73.United States Tax CourtT.C. Memo 1975-254; 1975 Tax Ct. Memo LEXIS 123; 34 T.C.M. (CCH) 108... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615281/ | Jane K. Davenport v. Commissioner. Eugene T. and Elizabeth M. Davenport v. Commissioner.Davenport v. CommissionerDocket Nos. 6376-69 SC, 1470-70 SC.United States Tax CourtT.C. Memo 1970-233; 1970 Tax Ct. Memo LEXIS 127; 29 T.C.M. 1000; T.C.M. (RIA) 70233; August 13, 1970, Filed Jane K. Davenport, pro se, 119 Park Ave.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615284/ | Estate of Mary Fownes Tomec, Deceased, Matthew J. Scammell, Jr., Surviving Administrator, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Tomec v. CommissionerDocket No. 93635United States Tax Court40 T.C. 134; 1963 U.S. Tax Ct. LEXIS 146; April 24, 1963, Filed 1963 U.S. Tax Ct. LEXIS 146">*146 Dec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615285/ | VIRGINIA BEACH GOLF COURSE ANNEX CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Virginia Beach Golf Course Annex Corp. v. CommissionerDocket No. 46561.United States Board of Tax Appeals23 B.T.A. 1170; 1931 BTA LEXIS 1761; July 15, 1931, Promulgated 1931 BTA LEXIS 1761">*1761 In 1926 the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615286/ | Joe H. and Catherine Cunningham v. Commissioner.Cunningham v. CommissionerDocket No. 3394-67.United States Tax CourtT.C. Memo 1968-242; 1968 Tax Ct. Memo LEXIS 58; 27 T.C.M. 1219; T.C.M. (RIA) 68242; October 17, 1968, Filed Joe H. Cunningham, pro se, 3639 Bryan Dr., Beaumont, Tex. John D. Laflin, for the respondent. T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615287/ | FLOYD E. DOUGLAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDouglas v. CommissionerDocket No. 23057-81.United States Tax CourtT.C. Memo 1983-786; 1983 Tax Ct. Memo LEXIS 8; 47 T.C.M. 791; T.C.M. (RIA) 83786; December 28, 1983. 1983 Tax Ct. Memo LEXIS 8">*8 Petitioner has failed to produce documents de... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615288/ | Ed Klemach and Wilma Klemach v. Commissioner.Klemach v. CommissionerDocket No. 3038-69.United States Tax CourtT.C. Memo 1971-169; 1971 Tax Ct. Memo LEXIS 162; 30 T.C.M. 723; T.C.M. (RIA) 71169; July 20, 1971, Filed 1971 Tax Ct. Memo LEXIS 162">*162 Held, petitioners' underpayment of taxes for 1958 through 1963 was not... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615290/ | MARK D. LEBOW AND CATHERINE LEBOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLebow v. CommissionerDocket No. 33936-87United States Tax CourtT.C. Memo 1995-333; 1995 Tax Ct. Memo LEXIS 334; 70 T.C.M. 155; July 25, 1995, Filed 1995 Tax Ct. Memo LEXIS 334">*334 Decision will be entered in accordance with... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615291/ | Frederick V. Waugh and Irma W. Waugh v. Commissioner.Waugh v. CommissionerDocket No. 22208.United States Tax Court1950 Tax Ct. Memo LEXIS 229; 9 T.C.M. 309; T.C.M. (RIA) 50095; April 5, 19501950 Tax Ct. Memo LEXIS 229">*229 Petitioner, a professional economist, received a prize of $1,250 for an essay on the subject "F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615364/ | Wentworth Military, Scientific and Literary Educational Company, Petitioner, v. Commissioner of Internal Revenue, RespondentWentworth Military, Scientific & Literary Educational Co. v. CommissionerDocket Nos. 29701, 31608United States Tax Court22 T.C. 721; 1954 U.S. Tax Ct. LEXIS 151; June 30, 1954, Filed June 30, 1954... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615366/ | Thomas W. Costello v. Commissioner.Thomas W. Costello v. CommissionerDocket No. 3430.United States Tax Court1945 Tax Ct. Memo LEXIS 317; 4 T.C.M. (CCH) 109; T.C.M. (RIA) 45034; January 27, 1945*317 Owen P. Hughes, Esq., for the petitioner. Douglas L. Barnes, Esq., for the respondent. MELLOTTMemorandum Findings of Fac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615367/ | MARVIN EISENSTEIN and ANNETTE EISENSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEisenstein v. CommissionerDocket No. 4032-77.United States Tax CourtT.C. Memo 1978-95; 1978 Tax Ct. Memo LEXIS 420; 37 T.C.M. (CCH) 441; T.C.M. (RIA) 780095; March 8, 1978, Filed Marvin Eisenstein, pro se. Anthony Bruc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615368/ | EDNA T. STEVENS, JOHN P. STEVENS, JR., AND ROBERT T. STEVENS, EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF JOHN P. STEVENS, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stevens v. CommissionerDocket No. 68422.United States Board of Tax Appeals29 B.T.A. 641; 1933 BTA LEXIS 903; December 27, 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/257716/ | 305 F.2d 343
James H. MEREDITH, on behalf of himself and others similarly situated, Appellant,v.Charles Dickson FAIR, President of the Board of Trustees of the State Institutions of Higher Learning, et al., Appellees.
No. 19475.
United States Court of Appeals Fifth Circuit.
June 25, 1962.
Certiorari Denied October 8, 1... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4615369/ | CHARLES E. MOSER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JULIUS C. MOSER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANNA M. TIGHE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CARL F. MOSER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOSEPHI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615370/ | FREDERIC C. PITCHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE H. ENGLEHARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CARL S. STERN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WALTER H. POLLAK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615353/ | APPEAL OF ATLANTIC IMPORTING CO. AND SHEVERS ICE CREAM CO.Atlantic Importing Co. v. CommissionerDocket No. 3674.United States Board of Tax Appeals3 B.T.A. 1108; 1926 BTA LEXIS 2486; March 31, 1926, Decided Submitted October 21, 1925. *2486 1. Where a considerable portion of the capital stock of the corporation was i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615355/ | Helen E. Stairwalt v. Commissioner.Stairwalt v. CommissionerDocket No. 35795.United States Tax Court1952 Tax Ct. Memo LEXIS 102; 11 T.C.M. (CCH) 902; T.C.M. (RIA) 52261; August 26, 1952*102 Laurence Graves, Esq., 2 Exchange Place, New York, N. Y., for the petitioner. Robert R. Blasi, Esq., for the respondent. OPPERMe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615356/ | John and Catherine Frier v. Commissioner.Frier v. CommissionerDocket No. 4071-70 SC.United States Tax CourtT.C. Memo 1971-84; 1971 Tax Ct. Memo LEXIS 247; 30 T.C.M. (CCH) 345; T.C.M. (RIA) 71084; April 26, 1971, Filed John Frier, pro se, 639 Locksley Place, Webster Groves, Mo.Ted M. Riseling, for the respondent. STERR... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615357/ | CHRISTOPHER C. HENNING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHenning v. CommissionerDocket No. 14173-80United States Tax CourtT.C. Memo 1981-401; 1981 Tax Ct. Memo LEXIS 343; 42 T.C.M. (CCH) 564; T.C.M. (RIA) 81401; August 4, 1981. Christopher C. Henning, pro se. Kay L. Windram, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615358/ | WILLIAM C. PURDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPurdy v. CommissionerDocket No. 3623-78.United States Tax CourtT.C. Memo 1979-193; 1979 Tax Ct. Memo LEXIS 331; 38 T.C.M. (CCH) 812; T.C.M. (RIA) 79193; May 17, 1979, Filed William C. Purdy, pro se. Neal D. Abreu, for the respondent. DAWSONME... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615350/ | Estate of Thomas J. White, Deceased, Raymond F. McCauley, Virginia G. White and Ralph D. Paine, Jr., Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentWhite v. CommissionerDocket No. 43740United States Tax Court22 T.C. 641; 1954 U.S. Tax Ct. LEXIS 169; June 23, 1954, Filed. June 23, 1954, Filed 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615351/ | Estate of Carl M. Reed, Deceased, Charles M. Warner and Charles M. Reed, Executors v. Commissioner.Estate of Carl M. Reed v. CommissionerDocket No. 2955.United States Tax Court1945 Tax Ct. Memo LEXIS 81; 4 T.C.M. 889; T.C.M. (RIA) 45294; September 18, 1945Henry R. Jeffs, Esq., 24 W. 7th St., Erie Pa., for the petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615352/ | MIRKO CAVIC AND ROSA CAVIC, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCavic v. CommissionerDocket No. 1590-76United States Tax CourtT.C. Memo 1977-192; 1977 Tax Ct. Memo LEXIS 252; 36 T.C.M. 787; T.C.M. (RIA) 770192; June 21, 1977, Filed Mirko Cavic, pro se. Kevin C. Reilly, for the respondent. DAWSO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615360/ | Clyde E. Thomas, Sr., and Reba E. Thomas, Petitioners, v. Commissioner of Internal Revenue, RespondentThomas v. CommissionerDocket No. 93556United States Tax Court41 T.C. 614; 1964 U.S. Tax Ct. LEXIS 151; February 12, 1964, Filed *151 Decision will be entered for the petitioners. Held, legal expenses incurred by petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615361/ | MECHANICS BANK & TRUST CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mechanics Bank & Trust Co. v. CommissionerDocket No. 29974.United States Board of Tax Appeals18 B.T.A. 237; 1929 BTA LEXIS 2094; November 18, 1929, Promulgated *2094 Transaction involved here in held to be an exchange of property f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615362/ | Estate of H. A. Rock, Deceased, Edward E. Edmiston, Administrator, D.B.N., and Helene L. Rock, Surviving Wife v. Commissioner.Estate of H. Rock v. CommissionerDocket No. 7299.United States Tax Court1946 Tax Ct. Memo LEXIS 239; 5 T.C.M. (CCH) 199; T.C.M. (RIA) 46067; March 19, 1946Edward E. Edmiston, Esq., for the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615363/ | ESTATE OF MARCUS D. FAIRCHILD, NELLIE B. FAIRCHILD, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fairchild v. CommissionerDocket No. 19022.United States Board of Tax Appeals9 B.T.A. 416; 1927 BTA LEXIS 2593; November 29, 1927, Promulgated *2593 Henry Logan, Esq., and Chester A. Allen, C.P.A., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615372/ | Estate of Ellis Baker, Deceased, Morris A. and Morton E. Baker, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentBaker v. CommissionerDocket No. 63471United States Tax Court30 T.C. 776; 1958 U.S. Tax Ct. LEXIS 133; June 30, 1958, Filed *133 Decision will be entered under Rule 50. From 1918 to 1942... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615373/ | RICHARD B. ZONDERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentZonderman v. CommissionerDocket No. 3402-75United States Tax CourtT.C. Memo 1977-2; 1977 Tax Ct. Memo LEXIS 437; 36 T.C.M. (CCH) 6; T.C.M. (RIA) 770002; January 11, 1977, Filed *437 Petitioner was a Ph.D. candidate in clinical psychology.I... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615374/ | JANE A. NEWMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNewman v. CommissionerDocket No. 15633-80.United States Tax CourtT.C. Memo 1981-621; 1981 Tax Ct. Memo LEXIS 116; 42 T.C.M. (CCH) 1522; T.C.M. (RIA) 81621; October 26, 1981. Jane A. Newman, pro se. Barry J. Laterman, for the respondent. DRENNE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615375/ | RIPLEY REALTY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ripley Realty Co. v. CommissionerDocket No. 46674.United States Board of Tax Appeals23 B.T.A. 1247; 1931 BTA LEXIS 1745; July 24, 1931, Promulgated *1745 Where a taxpayer on an accrual basis sold property in 1926, the profit from the sa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615376/ | FLORENCE H. FITCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fitch v. CommissionerDocket No. 51670.United States Board of Tax Appeals29 B.T.A. 1299; 1934 BTA LEXIS 1396; February 28, 1934, Promulgated *1396 INCOME - GAIN OR LOSS - SALE BY TRUSTEE. - Petitioner owed certain obligations and to satisfy ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615377/ | J. PERCIVAL SMITH AND CLAUDE HAMILTON, EXECUTORS, ESTATE OF JAMES P. SMITH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Smith v. CommissionerDocket No. 7750.United States Board of Tax Appeals6 B.T.A. 911; 1927 BTA LEXIS 3378; April 19, 1927, Promulgated *3378 Commissions, payable to a trustee of a tru... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615379/ | Estate of Peter Anthony Bruner, Deceased, Clement Stephen Rodgers and Andrew Dennis McNamara, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentBruner v. CommissionerDocket Nos. 792, 3022United States Tax Court3 T.C. 1051; 1944 U.S. Tax Ct. LEXIS 94; July 4, 1944, Promulgated *94 Decisions will be ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615380/ | Harold Holt, Petitioner, v. Commissioner of Internal Revenue, Respondent. Margaret K. Holt, Petitioner, v. Commissioner of Internal Revenue, RespondentHolt v. CommissionerDocket Nos. 47636, 47862United States Tax Court23 T.C. 469; 1954 U.S. Tax Ct. LEXIS 22; December 13, 1954, Filed *22 Decisions will be entered under... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615381/ | WILSHIRE OIL COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilshire Oil Co. v. CommissionerDocket Nos. 67179, 73955.United States Board of Tax Appeals35 B.T.A. 450; 1937 BTA LEXIS 876; February 10, 1937, Promulgated *876 In computing depletion of oil wells under the Revenue Act of 1928, th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615382/ | Samuel Horotiwz and Carol P. Horowitz, et al. 1 v. Commissioner. Horowitz v. CommissionerDocket Nos. 2645-66-2647-66.United States Tax CourtT.C. Memo 1968-74; 1968 Tax Ct. Memo LEXIS 229; 27 T.C.M. (CCH) 375; T.C.M. (RIA) 68074; April 23, 1968. Filed Ira Jacoves, 412 Chester Williams Bldg., Los Angeles. Calif., for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615383/ | Estate of Delia Crawford McGehee, Deceased, Matthew Rives McGehee, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentMcGehee v. CommissionerDocket No. 53447United States Tax Court28 T.C. 412; 1957 U.S. Tax Ct. LEXIS 182; May 23, 1957, Filed *182 Decision will be entered under Rule 50. 1. After compl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615385/ | DAVID G. YUKIMURA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentYukimura v. CommissionerDocket No. 10704-80.United States Tax CourtT.C. Memo 1982-58; 1982 Tax Ct. Memo LEXIS 682; 43 T.C.M. 467; T.C.M. (RIA) 82058; February 10, 1982; Revised March 17, 1982 David G. Yukimura, pro se. Henry E. O'Neill, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615387/ | RONALD EDWARD LUELLEN, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLuellen v. CommissionerDocket No. 21197-92United States Tax CourtT.C. Memo 1994-449; 1994 Tax Ct. Memo LEXIS 454; 68 T.C.M. 668; September 6, 1994, Filed 1994 Tax Ct. Memo LEXIS 454">*454 Decision will be entered under Rule 155. Ron... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615388/ | M. P. LEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLee v. CommissionerDocket No. 3979-76.United States Tax CourtT.C. Memo 1977-124; 1977 Tax Ct. Memo LEXIS 318; 36 T.C.M. 542; T.C.M. (RIA) 770124; April 28, 1977, Filed 1977 Tax Ct. Memo LEXIS 318">*318 M. P. Lee, pro se. Mathew E. Bates, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615390/ | RAYFORD AND LOIS M. STRICKLAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStrickland v. CommissionerDocket No. 15083-79.United States Tax CourtT.C. Memo 1982-195; 1982 Tax Ct. Memo LEXIS 558; 43 T.C.M. 1061; T.C.M. (RIA) 82195; April 13, 1982. 1982 Tax Ct. Memo LEXIS 558">*558 In two years, petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615391/ | SHELDON F. KWIAT AND RITA KWIAT, ET AL., 1 Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Kwiat v. CommissionerDocket Nos. 41301-86, 41302-86, 41305-86United States Tax CourtT.C. Memo 1992-433; 1992 Tax Ct. Memo LEXIS 452; 64 T.C.M. 327; July 29, 1992, Filed 1992 Tax Ct. Memo LEXIS 452">*452 Decision wil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615392/ | ALLAN LUNDGREN and ENA LUNDGREN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; THE ALLENA ESTATE (A TRUST), ALLAN and ENA LUNDGREN, TRUSTEES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLundgren v. CommissionerDocket Nos. 1979-78, 2081.78.1United States Tax CourtT.C. Memo 1981-136; 1981 Tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615393/ | Estate of Isaac B. Heimbach, Deceased, Francis E. and Raymond W. Heimbach, Executors v. Commissioner. Raymond W. Heimbach and Glenna V. Heimbach v. Commissioner.Estate of Isaac B. Heimbach v. CommissionerDocket Nos. 33793, 33794.United States Tax Court1954 Tax Ct. Memo LEXIS 276; 13 T.C.M. 210; T.C.M. (RIA) 54075; Marc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615394/ | ELBERT BUDIN AND SHIRLEY BUDIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBudin v. CommissionerDocket No. 20928-92United States Tax CourtT.C. Memo 1994-185; 1994 Tax Ct. Memo LEXIS 192; 67 T.C.M. 2788; April 28, 1994, Filed 1994 Tax Ct. Memo LEXIS 192">*192 Decision will be entered for respondent. Du... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615395/ | HELEN KELLNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKellner v. CommissionerDocket No. 4724-71.United States Tax CourtT.C. Memo 1976-72; 1976 Tax Ct. Memo LEXIS 333; 35 T.C.M. 326; T.C.M. (RIA) 760072; March 9, 1976, Filed Helen Kellner, pro se. Robert E. Marum and Warren W. Dill, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615396/ | SAFE GUARD CHECK WAITER CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Safe Guard Check Writer Corp. v. CommissionerDocket No. 11451.United States Board of Tax Appeals10 B.T.A. 1262; 1928 BTA LEXIS 3913; March 9, 1928, Promulgated 1928 BTA LEXIS 3913">*3913 1. Deduction allowed for machinery... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615397/ | HOUSTON COTTON EXCHANGE BUILDING COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Houston Cotton Exchange Bldg. Co. v. CommissionerDocket No. 103805.United States Board of Tax Appeals45 B.T.A. 53; 1941 BTA LEXIS 1189; September 5, 1941, Promulgated 1941 BTA LEXIS 1189">*1189 The petitioner is... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615399/ | S. B. Tressler v. Commissioner.S. Tressler v. CommissionerDocket No. 24654.United States Tax Court1952 Tax Ct. Memo LEXIS 153; 11 T.C.M. 716; T.C.M. (RIA) 52222; June 30, 19521952 Tax Ct. Memo LEXIS 153">*153 Held: 1. In determining the deficiency against petitioner for 1943, under the Current Tax Payment Act of 1943... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615400/ | C. P. MAYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mayer v. CommissionerDocket No. 26776.United States Board of Tax Appeals16 B.T.A. 1239; 1929 BTA LEXIS 2433; June 28, 1929, Promulgated 1929 BTA LEXIS 2433">*2433 A loss of an investment in the stock of a corporation held to have been sustained i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615402/ | BRIAN AND PAMELA UPHUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROGER W. AND LOIS J. WALKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentUphus v. CommissionerDocket Nos. 4281-93, 4493-93United States Tax CourtT.C. Memo 1994-71; 1994 Tax Ct. Memo LEXIS 72; 67 T.C.M. 2229; February 23,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615404/ | LEONARD SUTTON, Executor of the Estate of Sam Sutton, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSutton v. CommissionerDocket No. 7980-71.United States Tax CourtT.C. Memo 1973-211; 1973 Tax Ct. Memo LEXIS 75; 32 T.C.M. 982; T.C.M. (RIA) 73211; September 24, 1973, Filed Louis B. Fine, for the petitioner. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615406/ | MARY O'GORMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentO'Gorman v. CommissionerDocket No. 38062-87United States Tax CourtT.C. Memo 1990-73; 1990 Tax Ct. Memo LEXIS 71; 58 T.C.M. 1403; T.C.M. (RIA) 90073; February 14, 1990Robert W. Taylor, for the petitioner. Gail Campbell and Paulette Segal, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615407/ | W. N. THORNBURGH MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.W. N. Thornburgh Mfg. Co. v. CommissionerDocket No. 17120.United States Board of Tax Appeals17 B.T.A. 29; 1929 BTA LEXIS 2366; July 31, 1929, Promulgated 1929 BTA LEXIS 2366">*2366 Evidence considered and held insufficient ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615409/ | GEORGE MATTHEW ADAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Adams v. CommissionerDocket No. 27799.United States Board of Tax Appeals18 B.T.A. 381; 1929 BTA LEXIS 2068; November 29, 1929, Promulgated 1929 BTA LEXIS 2068">*2068 The petitioner owned substantially all of the stock of a corporation of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615410/ | BRODIE C. NALLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Nalle v. CommissionerDocket No. 39490.United States Board of Tax Appeals19 B.T.A. 427; 1930 BTA LEXIS 2401; March 28, 1930, Promulgated 1930 BTA LEXIS 2401">*2401 The respondent's determination that the petitioner in 1925 realized income from... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615413/ | Gerald B. O'Neill and Florence M. O'Neill v. Commissioner.O'Neill v. CommissionerDocket No. 94617.United States Tax CourtT.C. Memo 1964-3; 1964 Tax Ct. Memo LEXIS 333; 23 T.C.M. 7; T.C.M. (RIA) 64003; January 8, 1964Robert J. Casey, Thomas E. Tyre and John A. Craig, for the petitioners. Colin C. Macdonald, Jr. and Robe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615414/ | APPEAL OF DALLAS BRASS & COPPER CO.Dallas Brass & Copper Co. v. CommissionerDocket No. 2629.United States Board of Tax Appeals3 B.T.A. 856; 1926 BTA LEXIS 2541; February 18, 1926, Decided Submitted June 5, 1925. 1926 BTA LEXIS 2541">*2541 1. Under the Revenue Act of 1918, a corporation return for income tax is a swo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615415/ | Don Casey Co., Inc.; Charles Don Casey, Sole Shareholder of Don Casey Co., Inc., Petitioner v. Commissioner of Internal Revenue, RespondentDon Casey Co. v. CommissionerDocket No. 42107-84United States Tax Court87 T.C. 847; 1986 U.S. Tax Ct. LEXIS 29; 87 T.C. No. 54; October 28, 1986, Filed 1986 U.S. Tax Ct. LEXIS 29">*... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615416/ | ALBERT F. GALLUM, TRUSTEE, ESTATE OF FRANKLIN P. MANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN S. LAWSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FREDERICK C. PRITZLAFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MATHILDA W. BERGER, PETITIONER, v. COMM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653855/ | 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/4537195/ | United States Court of Appeals
For the Eighth Circuit
___________________________
No. 19-1399
___________________________
Vanessa Cole, As Personal Representative of the Estate of Roy Lee Richards, Jr.,
... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537204/ | CORRECTED
In the United States Court of Federal Claims
OFFICE OF SPECIAL MASTERS
No. 18-0291V
UNPUBLISHED
GARY SMALLWOOD, Chief Special Master Co... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537215/ | [Cite as Bunting v. Bailey, 2020-Ohio-3124.]
COURT OF APPEALS
STARK COUNTY, OHIO
FIFTH APPELLATE DISTRICT
PAUL EDWARD BUNTING JUDGES:
... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3266638/ | Appellee Sarah Hall, who was one of the plaintiffs below, alleged as her cause of action the following facts: On April 9, 1920, appellant Rose, who was *Page 530
the defendant below, owned a certain lot in the city of Texarkana, Arkansas, which she proposed to buy from the defendant in person for the sum of $1,200, bu... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4615462/ | OLINGER CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Olinger Corp. v. CommissionerDocket No. 25469.United States Board of Tax Appeals9 B.T.A. 170; 1927 BTA LEXIS 2653; November 18, 1927, Promulgated *2653 A commission note given for securing a loan held deductible as an expense in the year ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615463/ | EDMUND CASMIR PURWIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPurwin v. CommissionerDocket No. 28668-88United States Tax CourtT.C. Memo 1991-322; 1991 Tax Ct. Memo LEXIS 371; 62 T.C.M. (CCH) 131; T.C.M. (RIA) 91322; July 15, 1991, Filed *371 Decision will be entered under Rule 155. Edmund Casmir Purw... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615465/ | Anthony L. Macrie v. Commissioner.Macrie v. CommissionerDocket No. 100985.United States Tax Court1942 Tax Ct. Memo LEXIS 78; 1 T.C.M. (CCH) 136; T.C.M. (RIA) 42606; November 24, 1942*78 Paul E. Waring, Esq., for the respondent. HILL Memorandum Opinion HILL, J.: Respondent determined deficiencies in income tax, togeth... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615468/ | AMERICAN EDUCARE, LTD., PATRICK MORETTI, TAX MATTERS PARTNER, ET AL., Petitioners 1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent American Educare, Ltd. v. CommissionerDocket Nos. 34128-87, 38384-87, 7081-88, 22864-88United States Tax CourtT.C. Memo 1990-159; 1990 Tax Ct. Memo LEXIS 142; 59 T.C.M. (CCH) 212; T.C.M. (... | 01-04-2023 | 11-21-2020 |
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