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https://www.courtlistener.com/api/rest/v3/opinions/3279394/ | This is an appeal from an order granting defendant's motion for a change of venue. *Page 116
The action was commenced in the city and county of San Francisco to recover the amount of a check executed by the defendant, directing the American National Bank of San Francisco to pay to the order of the Pleasant Spring Dist... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4615420/ | Hedi Katz v. Commissioner.Katz v. CommissionerDocket No. 40008.United States Tax Court1954 Tax Ct. Memo LEXIS 291; 13 T.C.M. 188; T.C.M. (RIA) 54064; February 26, 1954Frank G. Parker, Esq., for the petitioner. James J. Quinn, Esq., for the respondent. OPPERMemorandum Findings of Fact and Opinion OPPER, Judge: Responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615421/ | John Howard Burbage, Petitioner v. Commissioner of Internal Revenue, RespondentBurbage v. CommissionerDocket No. 9095-79United States Tax Court82 T.C. 546; 1984 U.S. Tax Ct. LEXIS 87; 82 T.C. No. 42; March 29, 1984, Filed 1984 U.S. Tax Ct. LEXIS 87">*87 Decision will be entered under Rule 155. In 1972, petitioner was ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615422/ | SAMUEL R. WINSLOW and JEAN M. WINSLOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWinslow v. CommissionerDocket No. 1126-79.United States Tax CourtT.C. Memo 1983-158; 1983 Tax Ct. Memo LEXIS 627; 45 T.C.M. 1064; T.C.M. (RIA) 83158; March 23, 1983. William L. Bricker, Jr. and Edward A. Kotite, for the p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615423/ | Ben and Margaret Abatti, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentAbatti v. CommissionerDocket Nos. 11112-80, 11300-80, 11503-80, 11505-80, 11511-80, 1697-81, 4249-81, 4250-81, 21412-81, 21413-81, 21463-81, 29508-81, 30280-81, 30545-81United States Tax Court86 T.C. 1319; 1986 U.S. Tax Ct. LE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2220795/ | 504 N.W.2d 248 (1993)
STATE of Minnesota, Respondent,
v.
John Richard COMBS, Appellant.
No. C5-92-2025.
Court of Appeals of Minnesota.
August 3, 1993.
Review Denied September 21, 1993.
*249 Hubert H. Humphrey, III, Atty. Gen., Margaret H. Chutich, Sp. Asst. Atty. Gen., St. Paul, and Craig S. Nelson, Freeborn County Att... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/3267134/ | This suit was brought on the 10th day of December, 1935, in the chancery court of Pulaski county, Arkansas, by appellees against appellant to compel appellant to replace their name on appellant's books as the owners of 185 shares of 7 per cent. preferred stock evidenced by certificates No. N.Y. — 1263 for 100 shares an... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4615469/ | APPEAL OF MINNEAPOLIS SASH & DOOR CO.Minneapolis Sash & Door Co. v. CommissionerDocket No. 388.United States Board of Tax Appeals2 B.T.A. 505; 1925 BTA LEXIS 2362; September 8, 1925, Decided Submitted May 18, 1925. *2362 Robert G. Morrison, Esq., for the taxpayer. Ward Loveless, Esq., for the Commissioner. *505 Bef... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615472/ | PATRICK J. WACHTER AND LOUISE M. WACHTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; MICHAEL E. WACHTER AND KELLY A. WACHTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWachter v. Comm'rDocket Nos. 9213-11, 9219-11.United States Tax Court142 T.C. 140; 2014 U.S. Tax Ct. LEXIS 8; 142 T.C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615473/ | THOMAS J. NIEDZIALEK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNiedzialek v. CommissionerDocket No. 13779-89United States Tax CourtT.C. Memo 1990-482; 1990 Tax Ct. Memo LEXIS 537; 60 T.C.M. (CCH) 702; T.C.M. (RIA) 90482; September 10, 1990, Filed *537 An appropriate order and decision will be entered. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615474/ | C. C. and Clara Everhart, Petitioners v. Commissioner of Internal Revenue, RespondentEverhart v. CommissionerDocket No. 1127-72United States Tax Court61 T.C. 328; 1973 U.S. Tax Ct. LEXIS 11; 61 T.C. No. 35; December 3, 1973, Filed *11 Decision will be entered for the respondent. Petitioners installed a sewage disposal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615476/ | GEORGE C. DeSMYTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDe Smyter v. CommissionerDocket No. 5765-71.United States Tax CourtT.C. Memo 1973-90; 1973 Tax Ct. Memo LEXIS 198; 32 T.C.M. (CCH) 402; T.C.M. (RIA) 73090; April 17, 1973, Filed Thomas H. Bejin, for the Petitioner. Gary F. Walker, for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615477/ | S. A. MANOHARA, M.D., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; SAKREPATNA A. AND JAYASHREE MANOHARA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentS. A. Manohara, M.D., Inc. v. CommissionerDocket Nos. 9491-92, 15263-92United States Tax CourtT.C. Memo 1994-333; 1994 Tax Ct. Memo LEX... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615481/ | Barnett Garber and Gertrude Garber v. Commissioner.Garber v. CommissionerDocket No. 5522-63.United States Tax CourtT.C. Memo 1965-194; 1965 Tax Ct. Memo LEXIS 135; 24 T.C.M. (CCH) 999; T.C.M. (RIA) 65194; July 19, 1965Barnett Garber, pro se, 1122 Ocean Ave., Brooklyn, N. Y. Eugene L. Wilpon, for the respondent. FAYMem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615486/ | GLENN D. CLOES and MICHAL CLOES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCloes v. CommissionerDocket No. 9971-80.United States Tax CourtT.C. Memo 1981-726; 1981 Tax Ct. Memo LEXIS 21; 43 T.C.M. (CCH) 154; T.C.M. (RIA) 81726; December 23, 1981. Glenn D. Cloes, pro se. Charles P. Hanfman, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615487/ | SMITHCO ENGINEERING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmithco Engineering, Inc. v. CommissionerDocket No. 16719-81United States Tax CourtT.C. Memo 1984-43; 1984 Tax Ct. Memo LEXIS 630; 47 T.C.M. (CCH) 966; T.C.M. (RIA) 84043; January 25, 1984. Steven E. Edgar, for the petitioner. Patric... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615490/ | WILLIAM A. PURDEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPurdey v. CommissionerDocket No. 48211-86United States Tax CourtT.C. Memo 1989-657; 1989 Tax Ct. Memo LEXIS 654; 58 T.C.M. (CCH) 947; T.C.M. (RIA) 89657; December 14, 1989; As corrected December 21, 1989 Thomas E. Tyre, for the petitioner. Ger... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615491/ | WANKINCO BOG CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wankinco Bog Co. v. CommissionerDocket No. 18152.United States Board of Tax Appeals16 B.T.A. 386; 1929 BTA LEXIS 2595; May 6, 1929, Promulgated *2595 1. A taxpayer used a calendar year, contrary to his natural business cycle. The business ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615494/ | Eugene C. Hartman and Louise W. Hartman (Husband and Wife) v. Commissioner.Hartman v. CommissionerDocket No. 62162.United States Tax CourtT.C. Memo 1958-206; 1958 Tax Ct. Memo LEXIS 19; 17 T.C.M. (CCH) 1020; T.C.M. (RIA) 58206; December 9, 1958*19 George Shedan, Esq., for the petitioners. Vernon R. Balmes, Esq., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615495/ | The Lincoln Electric Company Employees' Profit-Sharing Trust, the Cleveland Trust Company, Trustee, Petitioner, v. Commissioner of Internal Revenue, RespondentLincoln Electric Co. Employees' Profit-Sharing Trust v. CommissionerDocket No. 19262United States Tax Court14 T.C. 598; 1950 U.S. Tax Ct. LEXIS 226; April 17, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615496/ | JAMES S. RODICH and MARY ANN RODICH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JAMES S. RODICH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRodich v. CommissionerDocket Nos. 16622-80, 16663-80.United States Tax CourtT.C. Memo 1983-478; 1983 Tax Ct. Memo LEXIS 307; 46 T.C.M. (CCH) 1083; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615499/ | James D. Gordon, Petitioner, v. Commissioner of Internal Revenue, RespondentGordon v. CommissionerDocket No. 12956United States Tax Court10 T.C. 772; 1948 U.S. Tax Ct. LEXIS 198; May 6, 1948, Promulgated *198 Decision will be entered for the petitioner. Income -- Compensation for Extended Services -- Section 107 (a). ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615501/ | DELATOUR BEVERAGE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Delatour Beverage Corp. v. CommissionerDocket No. 10892.United States Board of Tax Appeals12 B.T.A. 412; 1928 BTA LEXIS 3539; June 6, 1928, Promulgated *3539 Where an opening inventory was taken at cost and in the closing invent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615503/ | Emily B. Blanchard v. Commissioner.Blanchard v. CommissionerDocket No. 28160.United States Tax Court1951 Tax Ct. Memo LEXIS 63; 10 T.C.M. (CCH) 1036; T.C.M. (RIA) 51342; October 24, 1951*63 Herbert A. Einhorn, Esq., for the petitioner. John F. Rogers, Esq., for the respondent. MURDOCKMemorandum Findings of Fact and O... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615504/ | ESTATE OF FREDERICK J. KEITEL, DECEASED, DOROTHY J. KEITEL, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Keitel v. CommissionerDocket No. 12615-87United States Tax CourtT.C. Memo 1990-416; 1990 Tax Ct. Memo LEXIS 433; 60 T.C.M. (CCH) 425; T.C.M. (RIA) 90416; August 6, 1990, Filed *433 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615505/ | Carlor Company, Inc. * v. Commissioner. Carlor Co. v. CommissionerDocket Nos. 30132, 30115, 30133, 30134.United States Tax Court1952 Tax Ct. Memo LEXIS 359; 11 T.C.M. (CCH) 1; T.C.M. (RIA) 52003; January 2, 1952*359 J. O. Kramer, Esq., and George A. Donahue, Esq., for the petitioners. Newman A. Townsend, Jr., Esq., fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615508/ | ESTATE OF BARBARA WARNER McCAMPBELL, DECEASED, AMERITRUST TEXAS N.A., SUCCESSOR IN INTEREST TO MTRUST CORP., N.A., SUCCESSOR IN INTEREST TO MBANK CORPUS CHRISTI, N.A., SUCCESSOR IN INTEREST TO CORPUS CHRISTI NATIONAL BANK, INDEPENDENT EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of McCampb... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615509/ | Morristown Knitting Mills v. Commissioner.Morristown Knitting Mills v. CommissionerDocket No. 100799.United States Tax Court1942 Tax Ct. Memo LEXIS 5; 1 T.C.M. 339; T.C.M. (RIA) 42674; 12/30/19421942 Tax Ct. Memo LEXIS 5">*5 Unjust enrichment tax: Cotton processing tax not passed on. - Upon evidence that the taxpayer ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615510/ | MISSISSIPPI VALLEY TRUST COMPANY AND MARTHA SHARPE WARMACK, TRUSTEES OF THE ESTATE OF ROBERT N. WARMACK, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mississippi Valley Trust Co. v. CommissionerDocket No. 20172.United States Board of Tax Appeals22 B.T.A. 136; 1931 BTA LEXIS 2162; February 16, 1931, Prom... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615511/ | Harrison K. McCann, Petitioner, v. Commissioner of Internal Revenue, RespondentMcCann v. CommissionerDocket No. 111881United States Tax Court2 T.C. 702; 1943 U.S. Tax Ct. LEXIS 66; September 17, 1943, Promulgated 1943 U.S. Tax Ct. LEXIS 66">*66 Decision will be entered under Rule 50. The value of a gift from one emplo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615513/ | CHARLES K. and MARY J. DEEKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDeeks v. CommissionerDocket No. 15046-80.United States Tax CourtT.C. Memo 1981-501; 1981 Tax Ct. Memo LEXIS 236; 42 T.C.M. 1051; T.C.M. (RIA) 81501; September 14, 1981. Stephen J. Mancini, for the petitioners. Karen Nicholson Som... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615515/ | WILLIAM A. PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPrice v. CommissionerDocket No. 23040-91United States Tax CourtT.C. Memo 1993-265; 1993 Tax Ct. Memo LEXIS 268; 65 T.C.M. 2968; June 16, 1993, Filed 1993 Tax Ct. Memo LEXIS 268">*268 For petitioner: Gino P. Cecchi. For respondent: Lin Murphy. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615518/ | John Scott Moore v. Commissioner.Moore v. CommissionerDocket No. 22050.United States Tax Court1950 Tax Ct. Memo LEXIS 309; 9 T.C.M. 10; T.C.M. (RIA) 50005; January 10, 19501950 Tax Ct. Memo LEXIS 309">*309 John Scott Moore, pro se. Homer F. Benson, Esq., for the respondent. DISNEYMemorandum Opinion DISNEY, Judge: Th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615519/ | ESTATE OF THOMAS S. GRAY, DECEASED, JO B. GRAY, INDEPENDENT EXECUTRIX AND JO B. GRAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Gray v. CommissionerDocket No. 21057-93.United States Tax CourtT.C. Memo 1995-421; 1995 Tax Ct. Memo LEXIS 422; 70 T.C.M. 556; August 28, 1995, Filed 1995 Tax Ct. Me... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615520/ | THOMAS H. McNICHOLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcNichols v. CommissionerDocket No. 10412-88United States Tax CourtT.C. Memo 1992-120; 1992 Tax Ct. Memo LEXIS 141; 63 T.C.M. 2211; T.C.M. (RIA) 92120; February 27, 1992, Filed 1992 Tax Ct. Memo LEXIS 141">*141 Arnold N. Pollinger, for petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615522/ | Estate of Marshal L. Noel, Deceased, William H. Frantz and Ruth M. Noel, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentNoel v. CommissionerDocket No. 90028United States Tax Court39 T.C. 466; 1962 U.S. Tax Ct. LEXIS 18; November 28, 1962, Filed 1962 U.S. Tax Ct. LEXIS 18">*18 Decision will be en... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615524/ | JOHN M. and GERALDINE G. CANNON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCannon v. CommissionerDocket No. 3602-76.United States Tax CourtT.C. Memo 1977-283; 1977 Tax Ct. Memo LEXIS 156; 36 T.C.M. 1130; T.C.M. (RIA) 770283; August 23, 1977, Filed 1977 Tax Ct. Memo LEXIS 156">*156 Held, petitioner's ed... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615527/ | Julius Godeny and Mary Godeny, His Wife v. Commissioner. Julius Godeny and Mary Godeny, Husband and Wife v. Commissioner.Godeny v. CommissionerDocket Nos. 92271, 766-63.United States Tax CourtT.C. Memo 1963-324; 1963 Tax Ct. Memo LEXIS 22; 22 T.C.M. 1694; T.C.M. (RIA) 63324; December 12, 1963Robert M. Taylor, 2215 Land... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615528/ | AMERICAN STEAMSHIP OWNERS MUTUAL PROTECTION AND INDEMNITY ASSOCIATION, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American S.S. Owners Mut. Protection & Indem. Asso. v. CommissionerDocket No. 102924.United States Board of Tax Appeals46 B.T.A. 275; 1942 BTA LEXIS 884; February 6, 1942, Promulgated... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615529/ | REGINALD C. VANDERBILT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JAMES R. DEERING, EXECUTOR, ESTATE OF REGINALD C. VANDERBILT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Vanderbilt v. CommissionerDocket Nos. 2299, 16651.United States Board of Tax Appeals5 B.T.A. 1055; 1927 BTA LEXI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615532/ | Estate of Merritt J. Corbett, Deceased, Alice F. Mitchell, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentCorbett v. CommissionerDocket No. 11539United States Tax Court12 T.C. 163; 1949 U.S. Tax Ct. LEXIS 283; February 9, 1949, Promulgated 1949 U.S. Tax Ct. LEXIS 283">*283 Decision will be entere... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615534/ | MICHAEL E. STONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStone v. CommissionerDocket No. 21924-81.United States Tax CourtT.C. Memo 1983-189; 1983 Tax Ct. Memo LEXIS 596; 45 T.C.M. 1230; T.C.M. (RIA) 83189; April 6, 1983. Michael E. Stone, pro se. Sue A. Nelson, for the respondent. HAMBLENMEMORANDU... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615555/ | FALCON STEEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Falcon Steel Co. v. CommissionerDocket No. 11197.United States Board of Tax Appeals15 B.T.A. 1133; 1929 BTA LEXIS 2719; March 28, 1929, Promulgated *2719 Petitioner has not established such abnormal conditions as to entitled it to a determin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615557/ | Roth Steel Tube Company, Petitioner v. Commissioner of Internal Revenue, RespondentRoth Steel Tube Co. v. CommissionerDocket No. 6999-74United States Tax Court68 T.C. 213; 1977 U.S. Tax Ct. LEXIS 108; May 23, 1977, Filed *108 Decision will be entered for the respondent. Petitioner was the largest creditor of American,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615558/ | Chantoub Benichou v. Commissioner.Benichou v. CommissionerDocket No. 5078-67.United States Tax CourtT.C. Memo 1970-263; 1970 Tax Ct. Memo LEXIS 93; 29 T.C.M. (CCH) 1156; T.C.M. (RIA) 70263; September 21, 1970, Filed. Emilio A. Dominianni and Michael Keating, Pan American Bldg., 200 Park Ave., New York, N. Y., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615559/ | Estate of Joseph L. Antrim, Jr., Deceased, State-Planters Bank of Commerce and Trusts and Betty Taylor Antrim, Executors, and Betty Taylor Antrim v. Commissioner. Richard H. Cardwell, Jr., and Annie Belle T. Cardwell v. Commissioner.Estate of Antrim v. CommissionerDocket Nos. 649-64, 650-64.United States Tax CourtT.C. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615560/ | WINSTON PAUL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Paul v. CommissionerDocket No. 104028.United States Board of Tax Appeals46 B.T.A. 920; 1942 BTA LEXIS 797; April 10, 1942, Promulgated *797 In the taxable year 1937 petitioner conveyed to a trustee as gifts for the use and benefit of nine benefi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615562/ | William Herbert Brown and Mary F. Brown (Husband and Wife), Petitioners, v. Commissioner of Internal Revenue, RespondentBrown v. CommissionerDocket Nos. 52128, 55505United States Tax Court25 T.C. 920; 1956 U.S. Tax Ct. LEXIS 275; January 31, 1956, Filed *275 Decisions will be entered for the respondent. In 1947, petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615563/ | G. L. HOLTON, EXECUTOR, ESTATE OF EMILY F. TURNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Holton v. CommissionerDocket No. 4214.United States Board of Tax Appeals7 B.T.A. 163; 1927 BTA LEXIS 3243; May 28, 1927, Promulgated *3243 The evidence fails to show that earnings out of which a dividend was ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615565/ | Estate of Stanley T. Sochalski, Marie Sochalski, Executrix v. Commissioner.Estate of Sochalski v. CommissionerDocket No. 45299.United States Tax CourtT.C. Memo 1955-19; 1955 Tax Ct. Memo LEXIS 318; 14 T.C.M. (CCH) 72; T.C.M. (RIA) 55019; January 28, 1955Anthony L. Lutomski, Esq., 2316 Guardian Building, Detroit, Mich.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615568/ | T. S. NEAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Neal v. CommissionerDocket No. 9333.United States Board of Tax Appeals7 B.T.A. 252; 1927 BTA LEXIS 3222; June 9, 1927, Promulgated *3222 A corporation, 50 per cent of the stock of which petitioner owned, was not during the calendar year 1921 a per... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615569/ | Edgar M. Soreng, Petitioner, v. Commissioner of Internal Revenue, Respondent. Mary Soreng, Petitioner, v. Commissioner of Internal Revenue, RespondentSoreng v. CommissionerDocket Nos. 3916, 3917United States Tax Court4 T.C. 870; 1945 U.S. Tax Ct. LEXIS 215; February 28, 1945, Promulgated *215 Decisions will be entered... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615571/ | Jacob H. Wood, Petitioner, v. Commissioner of Internal Revenue, RespondentWood v. CommissionerDocket No. 110267United States Tax Court3 T.C. 186; 1944 U.S. Tax Ct. LEXIS 207; January 31, 1944, Promulgated *207 Decision will be entered under Rule 50. A corporation was liquidated pursuant to the provisions of section 11... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615572/ | Royal Frocks, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentRoyal Frocks, Inc. v. CommissionerDocket No. 41614United States Tax Court29 T.C. 796; 1958 U.S. Tax Ct. LEXIS 266; January 31, 1958, Filed *266 Decision will be entered under Rule 50. Petitioner's timely claims for relief under section 722,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615573/ | WILLIAM S. SPITZ AND BARBARA A. SPITZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSpitz v. CommissionerDocket No. 24515-87United States Tax CourtT.C. Memo 1990-519; 1990 Tax Ct. Memo LEXIS 572; 60 T.C.M. (CCH) 920; T.C.M. (RIA) 90519; September 27, 1990, Filed *572 Decision will be entered under Rule 15... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615577/ | THE FALK CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Falk Corp. v. CommissionerDocket No. 42830.United States Board of Tax Appeals23 B.T.A. 883; 1931 BTA LEXIS 1807; June 26, 1931, Promulgated *1807 Where petitioner, under contract, receives certain assets of another corporation and in con... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615578/ | JOHN P. RADNAY, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOHN P. RADNAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRadnay v. CommissionerDocket Nos. 31633-81, 30518-84.United States Tax CourtT.C. Memo 1989-237; 1989 Tax Ct. Memo LEXIS 237; 57 T.C.M. (CCH) 405; T.C.M. (RIA)... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615579/ | C. G. Sloan & Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentC. G. Sloan & Co. v. CommissionerDocket No. 90224United States Tax Court38 T.C. 203; 1962 U.S. Tax Ct. LEXIS 141; May 4, 1962, Filed *141 Decision will be entered for the respondent. At his death in 1953, M owned all of the capital sto... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615581/ | RAYMOND E. AND DEBORAH L. GRACE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrace v. CommissionerDocket No. 17365-84.United States Tax CourtT.C. Memo 1986-304; 1986 Tax Ct. Memo LEXIS 301; 51 T.C.M. (CCH) 1484; T.C.M. (RIA) 86304; July 23, 1986. Larry Kars, for the petitioners. Terence D. Woolston, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615582/ | E. G. PERRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. V. K. PERRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Perry v. CommissionerDocket Nos. 9023, 9022.United States Board of Tax Appeals9 B.T.A. 796; 1927 BTA LEXIS 2512; December 22, 1927, Promulgated *2512 1. Section 201(c) of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615584/ | THEODORE C. AND DENISE M. SCHWARTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchwartz v. Comm'rNo. 2914-06L United States Tax Court128 T.C. 6; 2007 U.S. Tax Ct. LEXIS 2; 128 T.C. No. 2; February 14, 2007, Filed The court concluded that the case did not qualify as a small tax case. The court removed th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615586/ | PATRICIA J. WAGNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWagner v. CommissionerDocket No. 17203-82.United States Tax CourtT.C. Memo 1984-406; 1984 Tax Ct. Memo LEXIS 267; 48 T.C.M. (CCH) 732; T.C.M. (RIA) 84406; August 1, 1984. Patricia J. Wagner, pro se. Julia A. Caroff, for the respondent. CLAP... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615587/ | MARIA REYES ABRAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAbrams v. CommissionerDocket No. 14041-88United States Tax CourtT.C. Memo 1989-462; 1989 Tax Ct. Memo LEXIS 462; 57 T.C.M. (CCH) 1433; T.C.M. (RIA) 89462; August 29, 1989Maria Reyes Abrams, pro se. William Leighton, for respondent. PETERSONM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615551/ | WALTER T. GUDEON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. P. W. COOK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ARTHUR P. WOODWARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gudeon v. CommissionerDocket Nos. 54739-54741, 60227-60229.United States Board of Tax ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615538/ | HAYDEN P. DYER, ET AL., 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Dyer v. CommissionerDocket Nos. 18676-81, 18677-81, 18678-81.United States Tax CourtT.C. Memo 1983-404; 1983 Tax Ct. Memo LEXIS 386; 46 T.C.M. 728; T.C.M. (RIA) 83404; July 13, 1983. Hayden P. Dyer, pro se. James J. Everett, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615539/ | THE SEHTAM CORPORATION (NOW) JARUTH, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sehtam Corp. v. CommissionerDocket No. 101101.United States Board of Tax Appeals44 B.T.A. 258; 1941 BTA LEXIS 1349; April 24, 1941, Promulgated 1941 BTA LEXIS 1349">*1349 Petitioner in 1933 acquired from a partnershi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615542/ | Joseph Henry Moore and Mary Ophelia Dunn Moore, Petitioners v. Commissioner of Internal Revenue, RespondentMoore v. CommissionerDocket No. 4851-69United States Tax Court58 T.C. 1045; 1972 U.S. Tax Ct. LEXIS 50; September 28, 1972, Filed 1972 U.S. Tax Ct. LEXIS 50">*50 Decision will be entered under Rule 50. The petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615543/ | Dwinnell & Company, Petitioner, v. Commissioner of Internal Revenue, RespondentDwinnell & Co. v. CommissionerDocket No. 72989United States Tax Court33 T.C. 827; 1960 U.S. Tax Ct. LEXIS 212; February 8, 1960, Filed 1960 U.S. Tax Ct. LEXIS 212">*212 Decision will be entered under Rule 50. 1. Petitioner, a personal holdi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615547/ | Appeal of MAGNUS, MABEE & REYNARD, INC.Magnus, Mabee & Reynard, Inc. v. CommissionerDocket No. 119.United States Board of Tax Appeals1 B.T.A. 907; 1925 BTA LEXIS 2752; March 30, 1925, decided Submitted October 10, 1924. 1925 BTA LEXIS 2752">*2752 Evidence held insufficient to establish a value in 1907 of good will pa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615590/ | William B. Stone and Margaret Stone v. Commissioner.Stone v. CommissionerDocket No. 2007-69-SC.United States Tax CourtT.C. Memo 1970-102; 1970 Tax Ct. Memo LEXIS 258; 29 T.C.M. (CCH) 472; T.C.M. (RIA) 70102; May 5, 1970, Filed William B. Stone, pro se, 7631 Main, Ralston, Neb., Ronald M. Frykberg, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615591/ | APPEAL OF NEW ORLEANS, TEXAS & MEXICO RAILWAY CO.New Orleans, Tex. & Mex. Ry. v. CommissionerDocket No. 400.United States Board of Tax Appeals6 B.T.A. 436; 1927 BTA LEXIS 3512; March 9, 1927, Promulgated *3512 1. The petitioner in the year 1918 purchased its own bonds for less than the amount for which they had been ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615592/ | H. C. Thorman v. Commissioner. Nina L. Thorman v. Commissioner.H. Thorman v. CommissionerDocket Nos. 15674, 15675.United States Tax Court1949 Tax Ct. Memo LEXIS 127; 8 T.C.M. (CCH) 653; T.C.M. (RIA) 49176; July 7, 1949*127 Leon O. Lewis, Jr., Esq., Transit Tower, San Antonio, Tex., for the petitioners. John P. Higgins... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615593/ | L. Lee Stanton and Helen La Fetra Stanton et al. 1 v. Commissioner. Stanton v. Comm'rDocket Nos. 2194-64, 2195-64, 2480-64 - 2482-64. United States Tax CourtT.C. Memo 1967-39; 1967 Tax Ct. Memo LEXIS 225; 26 T.C.M. (CCH) 191; T.C.M. (RIA) 67039; 26 Oil & Gas Rep. 120; February 28, 1967Alvin D. Lurie and Daniel Jacobso... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615595/ | MUSKOGEE RADIOLOGICAL GROUP, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMUSKOGEE RADIOLOGICAL GROUP v. COMMISSIONERDocket Nos. 2082-77, 9253-77.United States Tax CourtT.C. Memo 1978-490; 1978 Tax Ct. Memo LEXIS 26; 37 T.C.M. (CCH) 1851-6; December 11, 1978, Filed Ray K. Babb, Jr., for the petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615596/ | GEORGE W. COOPER, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCooper v. CommissionerDocket No. 1187-87.United States Tax CourtT.C. Memo 1992-340; 1992 Tax Ct. Memo LEXIS 363; 63 T.C.M. (CCH) 3138; June 15, 1992, Filed *363 Decision will be entered under Rule 155. B.W. Enlow, for petitioner. Roslyn ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615597/ | THE VALUATION SERVICE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Valuation Service Co. v. CommissionerDocket No. 96373.United States Board of Tax Appeals41 B.T.A. 811; 1940 BTA LEXIS 1140; April 11, 1940, Promulgated *1140 Petitioner's sole indirect stockholder being an insolvent bank the rea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615598/ | DORSEY DRUG CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dorsey Drug Co. v. CommissionerDocket No. 19813.United States Board of Tax Appeals7 B.T.A. 229; 1927 BTA LEXIS 3227; June 8, 1927, Promulgated *3227 A corporation which filed a return for the fiscal year ended August 31, 1921, and voluntarily... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615601/ | Koppers Company, Petitioner, v. Commissioner of Internal Revenue, RespondentKoppers Co. v. CommissionerDocket No. 6232United States Tax Court8 T.C. 886; 1947 U.S. Tax Ct. LEXIS 219; April 25, 1947, Promulgated *219 Decision will be entered under Rule 50. Petitioner and 5 other affiliates were severally liable for a de... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615602/ | Appeal of WHEN CLOTHING CO.When Clothing Co. v. CommissionerDocket No. 428.United States Board of Tax Appeals1 B.T.A. 973; 1925 BTA LEXIS 2726; April 8, 1925, decided Submitted January 2, 1925. *2726 Estimated reasonable compensation of officers which has neither been paid nor accrued upon the books of a taxpayer cor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615604/ | JACK R. ROSS AND SHEILA ROSS, n.k.a. SHEILA LEVINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoss v. CommissionerDocket No. 20582-88United States Tax CourtT.C. Memo 1990-23; 1990 Tax Ct. Memo LEXIS 23; 58 T.C.M. (CCH) 1200; T.C.M. (RIA) 90023; January 16, 1990Jack R. Ross, pro se. Drita Tonuzi, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615606/ | J. J. Tonella and Grace M. Tonella v. Commissioner. Grace M. Tonella v. Commissioner. Estate of H. B. Garden, Deceased, Walter F. Jones, Executor v. Commissioner.Tonella v. CommissionerDocket Nos. 110800, 110801, 110881.United States Tax Court1943 Tax Ct. Memo LEXIS 356; 1 T.C.M. (CCH) 906; T.C.M. (RIA) 43173; April 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615607/ | Edward A. Washecka and Frances Washecka v. Commissioner. Carl W. Schutter and Marie E. Schutter (formerly husband and wife) v. Commissioner.Washecka v. CommissionerDocket Nos. 90316, 90337.United States Tax CourtT.C. Memo 1962-295; 1962 Tax Ct. Memo LEXIS 12; 21 T.C.M. (CCH) 1570; T.C.M. (RIA) 62295; December 18, 1962C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615609/ | Jerry Larotonda and Leonie Larotonda, Petitioners v. Commissioner of Internal Revenue, RespondentLarotonda v. CommissionerDocket No. 17802-84United States Tax Court89 T.C. 287; 1987 U.S. Tax Ct. LEXIS 115; 89 T.C. No. 25; August 13, 1987. August 13, 1987, Filed *115 Decision will be entered under Rule 155. Petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653856/ | 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/4334274/ | G. ROBERT LYMAN AND SHARI LEE WRIGHT LYMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLyman v. Comm'rNo. 10371-02L United States Tax CourtT.C. Memo 2003-72; 2003 Tax Ct. Memo LEXIS 71; 85 T.C.M. (CCH) 1011; March 13, 2003, Filed *71 Respondent's motion will be granted, and decision will be entered for... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/61116/ | [DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FILED
FOR THE ELEVENTH CIRCUIT U.S. COURT OF APPEALS
________________________ ELEVENTH CIRCUIT
... | 01-04-2023 | 04-26-2010 |
https://www.courtlistener.com/api/rest/v3/opinions/4615658/ | Kenneth Engelhardt and Roberta Engelhardt, Petitioners v. Commissioner of Internal Revenue, RespondentEngelhardt v. CommissionerDocket No. 6262-70United States Tax Court58 T.C. 641; 1972 U.S. Tax Ct. LEXIS 89; July 18, 1972, Filed *89 Decision will be entered under Rule 50. Held, periodic payments made to a wife pursu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615612/ | THEODORE LEFF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLeff v. CommissionerDocket No. 7902-80.United States Tax CourtT.C. Memo 1985-111; 1985 Tax Ct. Memo LEXIS 522; 49 T.C.M. (CCH) 943; T.C.M. (RIA) 85111; March 13, 1985. *522 Michael C. Cohen, for the respondent. FAYMEMORANDUM OPINION FAY, Judge: ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615613/ | RONALD E. MORT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMort v. CommissionerDocket No. 2767-74.United States Tax CourtT.C. Memo 1975-109; 1975 Tax Ct. Memo LEXIS 267; 34 T.C.M. (CCH) 524; T.C.M. (RIA) 750109; April 21, 1975, Filed. Ronald E. Mort, pro se. Robert J. Percy and Stephen R. Takeuchi, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615614/ | Avon Privett v. Commissioner.Privett v. CommissionerDocket No. 33860.United States Tax Court1953 Tax Ct. Memo LEXIS 83; 12 T.C.M. (CCH) 1189; T.C.M. (RIA) 53242; October 26, 1953*83 Held, taxpayer not being proven guilty of fraud, all deficiencies and additions to the tax determined by respondent are barred by the sta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615625/ | HARRY M. CAMPBELL and DORIS M. CAMPBELL, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Campbell v. CommissionerDocket Nos. 6949-77, 7113-77, 7137-77.United States Tax CourtT.C. Memo 1979-346; 1979 Tax Ct. Memo LEXIS 178; 38 T.C.M. (CCH) 1357; T.C.M. (RIA) 79346; August 30, 1979, Filed; As Amende... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615626/ | ROBERT W. LAWVER AND DORLA H. LAWVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLawver v. CommissionerDocket No. 12008-78.United States Tax CourtT.C. Memo 1981-192; 1981 Tax Ct. Memo LEXIS 548; 41 T.C.M. (CCH) 1306; T.C.M. (RIA) 81192; April 22, 1981. *548 Held, petitioners did not acquire land and bu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615627/ | RIGHARD L. BIRKIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THOMAS I. BIRKIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES W. BIRKIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Birkin v. CommissionerDocket Nos. 2097-2099.United States Board of Tax Appeals5 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615628/ | MOSES E. GREENEBAUM, EXECUTOR, ESTATE OF EMMA E. GOODMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Greenebaum v. CommissionerDocket No. 10124.United States Board of Tax Appeals12 B.T.A. 823; 1928 BTA LEXIS 3452; June 25, 1928, Promulgated *3452 The value of certain securities involved herein owned b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615630/ | Wisconsin Farmer Company, Petitioner, v. Commissioner of Internal Revenue, RespondentWisconsin Farmer Co. v. CommissionerDocket No. 9621United States Tax Court14 T.C. 1021; 1950 U.S. Tax Ct. LEXIS 186; May 31, 1950, Promulgated *186 Decision will be entered under Rule 50. Petitioner was engaged in the publication of a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615632/ | Gazette Telegraph Co., Petitioner, v. Commissioner of Internal Revenue, RespondentGazette Tel. Co. v. CommissionerDocket No. 24861United States Tax Court19 T.C. 692; 1953 U.S. Tax Ct. LEXIS 254; January 22, 1953, Promulgated *254 Decision will be entered under Rule 50. 1. Depreciation. -- Cost of covenant not to comp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615633/ | Joan A. Nunez, formerly Joan A. Simmers, et al. 1 v. Commissioner. Nunez v. Comm'rDocket Nos. 303-66, 637-66, 681-66. United States Tax CourtT.C. Memo 1969-216; 1969 Tax Ct. Memo LEXIS 79; 28 T.C.M. (CCH) 1150; T.C.M. (RIA) 69216; October 15, 1969. Filed Michael J. Batal, Jr., for the petitioner in docket No. 303-66. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615635/ | J. S. WAHL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wahl v. CommissionerDocket No. 24762.United States Board of Tax Appeals21 B.T.A. 822; 1930 BTA LEXIS 1784; December 19, 1930, Promulgated *1784 DEDUCTION - BAD DEBT. - Held that petitioner properly deducted $10,929.13 from his gross income for 192... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615637/ | PANO ANASTASATO AND JANICE ANASTASATO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; PANMARC, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnastasato v. CommissionerDocket Nos. 14631-81, 14632-81.United States Tax CourtT.C. Memo 1985-101; 1985 Tax Ct. Memo LEXIS 532; 49 T.C.M. (CCH) 89... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615638/ | ANITA OWENS HOFFER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. T. B. HOFFER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hoffer v. CommissionerDocket Nos. 33374, 33375.United States Board of Tax Appeals24 B.T.A. 22; 1931 BTA LEXIS 1708; September 16, 1931, Promulgated *1708 1. The b... | 01-04-2023 | 11-21-2020 |
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