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https://www.courtlistener.com/api/rest/v3/opinions/4615639/ | EDWARD F. KORFF, III AND JUDY A. KORFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKORFF v. COMMISSIONERDocket No. 20690-90United States Tax CourtT.C. Memo 1993-33; 1993 Tax Ct. Memo LEXIS 26; 65 T.C.M. (CCH) 1811; January 28, 1993, Filed *26 For petitioners: Thomas R. Muck and Larry D. Hause. For resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615641/ | JOHN FEIST & SONS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.John Feist & Sons Co. v. CommissionerDocket No. 10466.United States Board of Tax Appeals11 B.T.A. 138; 1928 BTA LEXIS 3859; March 22, 1928, Promulgated *3859 1. Where a corporation kept its books upon a partnership basis, and stockhold... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615642/ | THOMAS J. BRENNAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Brennan v. CommissionerDocket No. 266-75.United States Tax CourtT.C. Memo 1977-115; 1977 Tax Ct. Memo LEXIS 325; 36 T.C.M. (CCH) 501; T.C.M. (RIA) 770115; April 21, 1977, Filed Thomas J. Brennan, pro se. David M. Berman, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615643/ | Luerana Pigman, Petitioner, v. Commissioner of Internal Revenue, RespondentPigman v. CommissionerDocket No. 62607United States Tax Court31 T.C. 356; 1958 U.S. Tax Ct. LEXIS 36; November 13, 1958, Filed *36 Decision will be entered under Rule 50. Petitioner, during the years 1947 to 1952, inclusive, was engaged as a pr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615645/ | ARTHUR CASE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCase v. CommissionerDocket No. 17138-79.United States Tax CourtT.C. Memo 1983-415; 1983 Tax Ct. Memo LEXIS 380; 46 T.C.M. (CCH) 773; T.C.M. (RIA) 83415; July 18, 1983. *380 Upon retiring, petitioner's wife was entitled to receive, under her employ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615646/ | Angel and Norma DeLauzirika v. Commissioner.De Lauzirika v. CommissionerDocket No. 6762-70 SC.United States Tax CourtT.C. Memo 1971-181; 1971 Tax Ct. Memo LEXIS 151; 30 T.C.M. (CCH) 764; T.C.M. (RIA) 71181; July 27, 1971, Filed Angel DeLauzirika, pro se, 868 Knoll Dr., Los Angeles, Calif.J. Earl Gardner, for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615648/ | H. D. Lewis and Mabel Lewis v. Commissioner. E. P. Lamberth v. Commissioner.H. Lewis v. CommissionerDocket Nos. 25634, 25635, 25636.United States Tax Court1952 Tax Ct. Memo LEXIS 337; 11 T.C.M. (CCH) 80; T.C.M. (RIA) 52022; January 29, 1952S. G. Winstead, Esq., for the petitioners. J. Marvin Kelley, Esq., for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615649/ | JAMES B. LOVE AND MARY F. LOVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLove v. CommissionerDocket Nos. 10036-80, 20550-80, 20549-80, 20669-80United States Tax CourtT.C. Memo 1983-648; 1983 Tax Ct. Memo LEXIS 142; 47 T.C.M. (CCH) 162; T.C.M. (RIA) 83648; October 20, 1983. *142 Petitioners establish... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615651/ | DAVID M. HUMMEL and ARNORA D. HUMMEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHummel v. CommissionerDocket No. 6841-75.United States Tax CourtT.C. Memo 1977-135; 1977 Tax Ct. Memo LEXIS 306; 36 T.C.M. (CCH) 573; T.C.M. (RIA) 770135; May 5, 1977, Filed David M. Hummel, pro se. Rudolf L. Jansen and Eu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615652/ | ESTATE OF RICHARD H. RACKETT, ROBERT C. FINLEY, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Rackett v. CommissionerDocket No. 1837-75.United States Tax CourtT.C. Memo 1976-117; 1976 Tax Ct. Memo LEXIS 284; 35 T.C.M. (CCH) 530; T.C.M. (RIA) 760117; April 19, 1976, Filed David R. Calvert... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653857/ | CONTENTdm
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https://www.courtlistener.com/api/rest/v3/opinions/4473561/ | Matter of Campbell v Blair (2020 NY Slip Op 00270)
Matter of Campbell v Blair
2020 NY Slip Op 00270
Decided on January 15, 2020
Appellate Division, Second Department
Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431.
This opinion is uncorrected and subject to revision b... | 01-04-2023 | 01-15-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1341566/ | 136 Ga. App. 845 (1975)
222 S.E.2d 633
MARTIN BURKS CHEVROLET, INC.
v.
McMICHEN.
51220.
Court of Appeals of Georgia.
Submitted October 6, 1975.
Decided November 18, 1975.
Rehearing Denied December 3, 1975.
Albert B. Wallace, for appellant.
Kirby G. Bailey, for appellee.
BELL, Chief Judge.
In this suit for damages based... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4615660/ | WILLIAM M. GOLDSTEIN AND JUDITH GOLDSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGoldstein v. CommissionerDocket No. 3050-79.United States Tax CourtT.C. Memo 1981-96; 1981 Tax Ct. Memo LEXIS 652; 41 T.C.M. (CCH) 1016; T.C.M. (RIA) 81096; February 26, 1981. *652 Held: Petitioner Judith Goldstein wa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615663/ | OENIA C. VAUGHTERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVaughters v. CommissionerDocket No. 44938-86.United States Tax CourtT.C. Memo 1988-276; 1988 Tax Ct. Memo LEXIS 310; 55 T.C.M. (CCH) 1150; T.C.M. (RIA) 88276; June 27, 1988Oenia C. Vaughters, pro se Susan S. Canavello, for the respondent. PA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615664/ | ESTATE OF HERBERT R. HERRMANN, DECEASED, EDWARD I. HERRMANN AND LAWRENCE A. HERRMANN, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Herrmann v. CommissionerDocket No. 17791-92United States Tax CourtT.C. Memo 1995-90; 1995 Tax Ct. Memo LEXIS 90; 69 T.C.M. (CCH) 1995; March 2, 1995, Fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615665/ | REX B. FOSTER, JR., AND BARBARA FOSTER, Petitioners v COMMISSIONER OF INTERNAL REVENUE, RespondentFoster v. CommissionerDocket No. 165-71.United States Tax CourtT.C. Memo 1973-14; 1973 Tax Ct. Memo LEXIS 272; 32 T.C.M. (CCH) 48; T.C.M. (RIA) 73014; January 23, 1973, Filed *272 HELD: Despite large losses suffered durin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615667/ | WESTRECO, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWestreco, Inc. v. CommissionerDocket No. 24078-88United States Tax CourtT.C. Memo 1992-561; 1992 Tax Ct. Memo LEXIS 583; 64 T.C.M. (CCH) 849; September 23, 1992, Filed *583 Decision will be entered for petitioner. Petitioner is a corporation wh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615669/ | CATARACT ICE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cataract Ice Co. v. CommissionerDocket No. 32345.United States Board of Tax Appeals23 B.T.A. 654; 1931 BTA LEXIS 1842; June 10, 1931, Promulgated *1842 1. Reasonable deductions for officers' salaries determined. 2. Respondent's determ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615671/ | Roy C. Fleeman v. Commissioner.Fleeman v. CommissionerDocket No. 16268.United States Tax Court1948 Tax Ct. Memo LEXIS 66; 7 T.C.M. (CCH) 770; T.C.M. (RIA) 48126; October 20, 1948*66 On the record, held, in the taxable year 1943 petitioner and his wife conducted an insurance business under the name of R.C. Fleeman Agen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615672/ | GILBERT BREEN and ELLEN BREEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBreen v. Comm'rDocket No. 6612-77United States Tax CourtT.C. Memo 1983-645; 1983 Tax Ct. Memo LEXIS 144; 47 T.C.M. (CCH) 137; T.C.M. (RIA) 83645; October 19, 1983. *144 Held: Respondent fails to prove, by clear and convincing evi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615673/ | J. I. Beale, Jr. v. Commissioner. R. I. Beale v. Commissioner. Estate of James Chesley Beale, Mrs. Alice Lewis Beale, Administratrix v. Commissioner. Cyrus W. Beale v. Commissioner.Beale v. CommissionerDocket Nos. 103811, 103812, 103813, 103814.United States Tax Court1946 Tax Ct. Memo LEXIS 223; 5 T.C.M. (CCH) 274; T.C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615676/ | DONALD J. TRESHMAN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTreshman v. CommissionerDocket No. 15490-80.United States Tax CourtT.C. Memo 1980-526; 1980 Tax Ct. Memo LEXIS 64; 41 T.C.M. (CCH) 435; T.C.M. (RIA) 80526; November 25, 1980, Filed Donald J. Treshman, Jr., pro se. John F. Eiman and Kevi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615677/ | JOHN M. AUFIERO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Aufiero v. CommissionerDocket No. 100035.United States Board of Tax Appeals43 B.T.A. 753; 1941 BTA LEXIS 1447; February 28, 1941, Promulgated *1447 Held, petitioner is not entitled to deduct from gross income (under section 23(0)(2), Revenue A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615678/ | APPEAL OF FIDELITY TRUST CO.Fidelity Trust Co. v. CommissionerDocket No. 1730.United States Board of Tax Appeals3 B.T.A. 292; 1926 BTA LEXIS 2711; January 12, 1926, Decided Submitted September 10, 1925. *2711 Valuation of good will, furniture and fixtures, and rate of depreciation determined. Frank C. Neal, Esq., fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615680/ | HAMABE REALTY CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHamabe Realty Corp. v. CommissionerDocket No. 6034-70.United States Tax CourtT.C. Memo 1974-233; 1974 Tax Ct. Memo LEXIS 86; 33 T.C.M. (CCH) 1029; T.C.M. (RIA) 74233; September 9, 1974, Filed. Martin H. Bodian and Arnold M. Schotsky, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615681/ | Emilio Schinasi, Petitioner v. Commissioner of Internal Revenue, RespondentSchinasi v. CommissionerDocket No. 4468-68United States Tax Court53 T.C. 382; 1969 U.S. Tax Ct. LEXIS 11; December 8, 1969, Filed *11 Decision will be entered for the respondent. The petitioner's wife was a nonresident alien for over 3 months i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615682/ | WEST SIDE TENNIS CLUB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.West Side Tennis Club v. CommissionerDocket No. 83338.United States Board of Tax Appeals39 B.T.A. 149; 1939 BTA LEXIS 1062; January 20, 1939, Promulgated *1062 1. The petitioner, a New York corporation organized to operate a tennis clu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615683/ | Midwest Metal Stamping Co., Inc., formerly Midwest Mower Corporation, a corporation v. Commissioner. Grass Queen Mower Corporation v. Commissioner.Midwest Metal Stamping Co. v. CommissionerDocket Nos. 792-64, 793-64.United States Tax CourtT.C. Memo 1965-279; 1965 Tax Ct. Memo LEXIS 52; 24 T.C.M. (CCH) 1533; T.C.M. (RIA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615686/ | Aaron W. Hardwick v. Commissioner. Arthur F. Morton v. Commissioner. William J. Gibbons v. Commissioner.Aaron W. Hardwick v. CommissionerDocket Nos. 5388, 5389, 5390.United States Tax Court1947 Tax Ct. Memo LEXIS 279; 6 T.C.M. (CCH) 261; T.C.M. (RIA) 47060; March 6, 1947*279 Sanford D. Beecher, Esq., 1617 Land Title B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615687/ | Nassau Suffolk Lumber & Supply Corporation, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentNassau Suffolk Lumber & Supply Corp. v. CommissionerDocket Nos. 3680-67, 3727-67, 1878-68, 3961-68United States Tax Court53 T.C. 280; 1969 U.S. Tax Ct. LEXIS 20; November 24, 1969, Filed *20 Decisions will b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615688/ | R. L. HEFLIN, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.R. L. Heflin, Inc. v. CommissionerDocket No. 8100.United States Board of Tax Appeals7 B.T.A. 1002; 1927 BTA LEXIS 3039; August 8, 1927, Promulgated *3039 The payment by the petitioner of one-half of its net profits in equal parts and in pr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615690/ | ESTATE OF MILADA S. NEUMANN, DECEASED, ERIC W. SHAW, ANCILLARY ADMINISTRATOR, C.T.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShaw v. Commissioner (In re Estate of Neumann)Docket No. 11060-94.United States Tax Court106 T.C. 216; 1996 U.S. Tax Ct. LEXIS 10; 106 T.C. No. 10; April 9, 1996, Filed *10 De... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615691/ | WARREN R. HAUGHT AND LENNA G. HAUGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BARRY D. HAUGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHaught v. CommissionerDocket Nos. 28258-88, 28286-88United States Tax CourtT.C. Memo 1993-58; 1993 Tax Ct. Memo LEXIS 61; 65 T.C.M. (CCH) 1921; Fe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615692/ | ORVILLE W. FORTE, JR. and ESTATE OF CONSTANCE S. FORTE, DECEASED, ORVILLE W. FORTE, JR. EXECUTOR, Petitioners v COMMISSIONER OF INTERNAL REVENUE, RespondentForte v. Comm'rDocket No. 26782-88 United States Tax CourtT.C. Memo 1991-36; 1991 Tax Ct. Memo LEXIS 56; 61 T.C.M. (CCH) 1754; T.C.M. (RIA) 91036; January 29, 1991,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615693/ | SARATOGA ASSOCIATES, PROHASKA INVESTMENT COMPANY, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSaratoga Assocs. v. CommissionerDocket No. 17551-88United States Tax CourtT.C. Memo 1995-79; 1995 Tax Ct. Memo LEXIS 79; 69 T.C.M. (CCH) 1932; February 22, 1995, Filed *79 James J. Prohaska,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615694/ | THE GEORGE D. HARTER BANK, EXECUTOR OF THE LAST WILL OF H. H. INK, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.George D. Harter Bank v. CommissionerDocket No. 53525.United States Board of Tax Appeals27 B.T.A. 941; 1933 BTA LEXIS 1275; March 16, 1933, Promulgated *1275 Albert B. Arbaugh, Esq., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615695/ | Brooks W. Rountree v. Commissioner.Rountree v. CommissionerDocket No. 3377-69.United States Tax CourtT.C. Memo 1971-32; 1971 Tax Ct. Memo LEXIS 300; 30 T.C.M. (CCH) 137; T.C.M. (RIA) 71032; February 18, 1971, Filed. *300 On May 30, 1966, the petitioner filed an amended income tax return for the taxable year, 1965, in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615696/ | Estate of John J. Cornwell, Deceased, Sallie C. Ailes, Administratrix, Petitioner, v. Commissioner of Internal Revenue, RespondentCornwell v. CommissionerDocket No. 69458United States Tax Court37 T.C. 688; 1962 U.S. Tax Ct. LEXIS 212; January 15, 1962, Filed *212 Decision will be entered under Rule 50. Held, widow's r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615697/ | Talbot Mills, Petitioner, v. Commissioner of Internal Revenue, RespondentTalbot Mills v. CommissionerDocket No. 1066United States Tax Court3 T.C. 95; 1944 U.S. Tax Ct. LEXIS 216; January 21, 1944, Promulgated *216 Decision will be entered under Rule 50. Petitioner, a family corporation, in 1939 issued, in exchange for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615698/ | Estate of Helen S. Wall, Deceased, Kathryn H. Barth, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent *Estate of Wall v. CommissionerDocket No. 15311-91United States Tax Court102 T.C. 391; 1994 U.S. Tax Ct. LEXIS 15; 102 T.C. No. 13; March 7, 1994, Filed *15 An appropriate order and d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615699/ | JOHN G. PAXTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Paxton v. CommissionerDocket No. 5911.United States Board of Tax Appeals7 B.T.A. 92; 1927 BTA LEXIS 3266; May 25, 1927, Promulgated *3266 Assessments on stock paid by individual stockholders under the facts of this case represent additional co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615700/ | RICHARD R. MIROW and LAURA G. MIROW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMirow v. CommissionerDocket No. 6643-73.United States Tax CourtT.C. Memo 1975-136; 1975 Tax Ct. Memo LEXIS 235; 34 T.C.M. (CCH) 628; T.C.M. (RIA) 750136; May 8, 1975, Filed Martin Fred Greenberg and Lance E. Eisenberg, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615701/ | INLAND FINANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Inland Fin. Co. v. CommissionerDocket Nos. 29916, 39686.United States Board of Tax Appeals23 B.T.A. 199; 1931 BTA LEXIS 1911; May 13, 1931, Promulgated *1911 Subscribers to capital stock, after making partial payment on their subscript... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615702/ | Crow-Burlingame Company, Petitioner, v. Commissioner of Internal Revenue, RespondentCrow-Burlingame Co. v. CommissionerDocket No. 19549United States Tax Court15 T.C. 738; 1950 U.S. Tax Ct. LEXIS 33; November 29, 1950, Promulgated *33 Decision will be entered under Rule 50. 1. On December 11, 1943, petitioner's directo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615703/ | PHYLLIS O. KEYS, Petitioner v. Commissioner of INTERNAL REVENUE, RespondentKeys v. CommissionerDocket No. 35571-83.United States Tax CourtT.C. Memo 1985-508; 1985 Tax Ct. Memo LEXIS 124; 50 T.C.M. (CCH) 1192; T.C.M. (RIA) 85508; September 26, 1985. M. Catherine McKenna, for the respondent. FAYMEMORANDUM OPINION FAY, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615704/ | Jean C. Carrieres, Petitioner v. Commissioner of Internal Revenue, RespondentCarrieres v. CommissionerDocket No. 4831-72United States Tax Court64 T.C. 959; 1975 U.S. Tax Ct. LEXIS 77; August 27, 1975, Filed *77 Decision will be entered under Rule 155. Under a California divorce decree the husband was awarded all of pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615705/ | APPEALS OF THE MALTINE COMPANY.Maltine Co. v. CommissionerDocket Nos. 2805, 3967.United States Board of Tax Appeals6 B.T.A. 153; 1927 BTA LEXIS 3579; February 18, 1927, Promulgated *3579 Transaction involved herein held to be a purchase by the petitioner of the assets of its predecessor for its capital stock. Wm. R. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615706/ | Estate of Cordie Hawthorne, Deceased, E. P. Ross, Independent Executor, and Herb J. Hawthorne, et al. 1 v. Commissioner. Estate of Hawthorne v. CommissionerDocket Nos. 59927, 59980, 75170, 75171.United States Tax CourtT.C. Memo 1960-146; 1960 Tax Ct. Memo LEXIS 150; 19 T.C.M. (CCH) 770; T.C.M. (RIA) 60146; June 30, 196... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615707/ | Interlochen Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentInterlochen Co. v. CommissionerDocket No. 49618United States Tax Court24 T.C. 1000; 1955 U.S. Tax Ct. LEXIS 104; September 15, 1955, Filed *104 Decision will be entered for the respondent. Basis of stock acquired by petitioner from t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615708/ | APPEAL OF NATIONAL DAIRY CO.National Dairy Co. v. CommissionerDocket No. 2573.United States Board of Tax Appeals2 B.T.A. 1201; 1925 BTA LEXIS 2117; November 6, 1925, Decided Submitted August 15, 1925. *2117 Taxpayer has not shown that the actual cash value of property paid in for shares of its capital stock on June 2... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615709/ | BURLEY TOBACCO CO. OF FRANKFORT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burley Tobacco Co. v. CommissionerDocket No. 21311.United States Board of Tax Appeals13 B.T.A. 892; 1928 BTA LEXIS 3155; October 10, 1928, Promulgated *3155 Held, certain bonds and stock had no readily realizable market value w... | 01-04-2023 | 11-21-2020 |
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https://www.courtlistener.com/api/rest/v3/opinions/4615753/ | Stewart J. Pike and Nancy S. Pike, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentPike v. CommissionerDocket Nos. 5974-79, 8552-78, 6684-79, 9531-79, 10097-79, 10348-79, 10350-79, 10533-79, 10552-79, 10586-79United States Tax Court78 T.C. 822; 1982 U.S. Tax Ct. LEXIS 96; 78 T.C. No. 58; May 20, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615755/ | Mount Vernon Gardens, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentMt. Vernon Gardens, Inc. v. CommissionerDocket No. 67301United States Tax Court34 T.C. 598; 1960 U.S. Tax Ct. LEXIS 117; June 28, 1960, Filed *117 Decision will be entered under Rule 50. Held, respondent correctly included in petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2515190/ | 397 F.Supp.2d 698 (2005)
WACHOVIA BANK, NATIONAL ASSOCIATION Plaintiff,
v.
DEUTSCHE BANK TRUST COMPANY AMERICAS, formerly known as, Bankers Trust Company, Defendant.
No. Civ. 3:04CV592.
United States District Court, W.D. North Carolina, Charlotte Division.
November 8, 2005.
Maria A. Arnott, Hahn & Hessen, LLP, New York... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/2515192/ | 397 F.Supp.2d 18 (2005)
James M. BAKER, Plaintiff,
v.
Gordon ENGLAND, and
DEPARTMENT OF THE NAVY, Defendants.
No. CIV.A. 05-781(RMU).
United States District Court, District of Columbia.
October 31, 2005.
*19 Grant Edward Lattin, Law Office of Grant Lattin, Woodbridge, VA, for Plaintiff.
*20 Mercedeh Momeni, U.S. Attorn... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4615757/ | Samuel E. Wing, Petitioner v. Commissioner of Internal Revenue, RespondentWing v. CommissionerDocket No. 11994-81United States Tax Court81 T.C. 17; 1983 U.S. Tax Ct. LEXIS 62; 81 T.C. No. 3; 79 Oil & Gas Rep. 637; July 11, 1983, Filed *62 Decision will be entered under Rule 155. P owned a one-third interest in a coal ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2562966/ | 211 P.3d 381 (2009)
229 Or. App. 96
IN RE G.E.B.
STATE
v.
G.E.B.
Court of Appeals of Oregon.
June 10, 2009.
Affirmed without opinion. | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4615713/ | Baker & Company, Inc. v. Commissioner.Baker & Co. v. CommissionerDocket No. 111870.United States Tax Court1943 Tax Ct. Memo LEXIS 104; 2 T.C.M. (CCH) 827; T.C.M. (RIA) 43436; September 23, 1943*104 Marion N. Fisher, Esq., and Alfred C. Frodel, Esq., for the petitioner. Robert S. Garnett, Esq., for the respondent. SMI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615714/ | Appeal of CONRAD SHOE CO.Conrad Shoe Co. v. CommissionerDocket No. 597.United States Board of Tax Appeals1 B.T.A. 798; 1925 BTA LEXIS 2797; March 17, 1925, decided Submitted March 6, 1925. *2797 Taxpayer correctly depreciated dies, lasts, and patterns as capital assets for the years 1919 and 1920. James A. Donovan, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615715/ | Welburn Mayock, Petitioner, v. Commissioner of Internal Revenue, RespondentMayock v. CommissionerDocket No. 58957United States Tax Court32 T.C. 966; 1959 U.S. Tax Ct. LEXIS 120; July 27, 1959, Filed *120 Decision will be entered for the petitioner. In the fall of 1948 petitioner, who served as general counsel to the D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615716/ | HOLMES & JANES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Holmes & Janes, Inc. v. CommissionerDocket No. 58436.United States Board of Tax Appeals30 B.T.A. 74; 1934 BTA LEXIS 1379; March 13, 1934, Promulgated *1379 1. The petitioner made certain payments to its officers designated as bonus or a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615718/ | St. Luke's Hospital, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentSt. Luke's Hospital, Inc. v. CommissionerDocket No. 72227United States Tax Court35 T.C. 236; 1960 U.S. Tax Ct. LEXIS 28; November 9, 1960, Filed *28 Decision will be entered under Rule 50. 1. For the years prior to the calendar year ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615720/ | ESTATE OF CLYDE W. TURNER, SR., DECEASED, W. BARCLAY RUSHTON, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent*Estate of Turner v. Comm'rDocket No. 18911-08.United States Tax Court138 T.C. 306; 2012 U.S. Tax Ct. LEXIS 15; 138 T.C. No. 14; March 29, 2012, FiledEstate of Turner v. Comm'r, T.C. Memo 20... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615721/ | OLIVER N. PAULSON and SANDRA N. PAULSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPaulson v. CommissionerDocket No. 7996-80.United States Tax CourtT.C. Memo 1981-613; 1981 Tax Ct. Memo LEXIS 131; 42 T.C.M. (CCH) 1499; T.C.M. (RIA) 81613; October 20, 1981. William P. Hardeman, for the respondent. SCO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615724/ | BENJAMIN AND BEATRICE RIVERA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRivera v. CommissionerDocket No. 22827-91United States Tax CourtT.C. Memo 1993-609; 1993 Tax Ct. Memo LEXIS 620; 66 T.C.M. (CCH) 1682; December 21, 1993, Filed *620 Pro se: Benjamin and Beatrice Rivera. For respondent: David L. Cl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615725/ | ROBERT W. McLEMORE AND LUCILE McLEMORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcLemore v. CommissionerDocket No. 4180-69.United States Tax CourtT.C. Memo 1973-59; 1973 Tax Ct. Memo LEXIS 228; 32 T.C.M. (CCH) 259; T.C.M. (RIA) 73059; March 13, 1973, Filed *228 Louis E. Ackerson and Robert L. Ackerso... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615727/ | ESTATE OF BENJAMIN F. SELTZER, DECEASED, VERNA M. SELTZER, EXECUTRIX, AND VERNA M. SELTZER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Seltzer v. CommissionerDocket No. 4210-82.United States Tax CourtT.C. Memo 1987-568; 1987 Tax Ct. Memo LEXIS 568; 54 T.C.M. (CCH) 1082; T.C.M. (RIA) 87568; Nov... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615729/ | NEIL AND SHARON ANDREWS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAndrews v. CommissionerDocket No. 2486-91United States Tax CourtT.C. Memo 1992-668; 1992 Tax Ct. Memo LEXIS 708; 64 T.C.M. (CCH) 1339; November 18, 1992, Filed Decision will be entered under Rule 155. For Neil and Sharon Andrews, pro s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615730/ | Pure Transportation Company, Petitioner, v. Commissioner of Internal Revenue, RespondentPure Transp. Co. v. CommissionerDocket No. 41442United States Tax Court33 T.C. 899; 1960 U.S. Tax Ct. LEXIS 200; 12 Oil & Gas Rep. 400; February 18, 1960, Filed *200 Decision will be entered for the respondent. Held: Petitioner's c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615733/ | Wheeler's Peachtree Pharmacy, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentWheeler's Peachtree Pharmacy, Inc. v. CommissionerDocket No. 76627United States Tax Court35 T.C. 177; 1960 U.S. Tax Ct. LEXIS 33; October 31, 1960, Filed *33 1. Held, petitioner corporation was dissolved in 1952.2. Held, the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615734/ | Arctic Ice Cream Company, Petitioner, v. Commissioner of Internal Revenue, Respondent; Julius Lencione, Sr., Petitioner, v. Commissioner of Internal Revenue, RespondentArctic Ice Cream Co. v. CommissionerDocket Nos. 94984, 94985United States Tax Court43 T.C. 68; 1964 U.S. Tax Ct. LEXIS 29; October 21, 1964, Filed Octob... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615735/ | Bruce S. Campbell v. Commissioner.Bruce S. Campbell v. CommissionerDocket No. 21149.United States Tax Court1950 Tax Ct. Memo LEXIS 193; 9 T.C.M. (CCH) 410; T.C.M. (RIA) 50127; May 26, 1950*193 Joshua W. Miles, Esq., 1607 First Nat'l Bank Bldg., Baltimore, Md., for the petitioner. Sanford M. Stoddard, Esq., for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615737/ | Koppers United Company v. Commissioner.Koppers United Co. v. CommissionerDocket No. 108436.United States Tax Court1943 Tax Ct. Memo LEXIS 304; 2 T.C.M. (CCH) 103; T.C.M. (RIA) 43235; May 13, 1943*304 John E. McClure, Esq., O. H. Chmillon, Esq., and Edward L. Updike, Esq., for petitioner. William A. Schmitt, Esq., for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615739/ | THE BONDED MORTGAGE COMPANY OF BALTIMORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bonded Mortg. Co. v. CommissionerDocket No. 47115.United States Board of Tax Appeals27 B.T.A. 965; 1933 BTA LEXIS 1271; March 20, 1933, Promulgated *1271 1. COMMISSIONS - ACCRUAL BASIS. - The petitioner made real est... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615743/ | W. L. HONNOLD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Honnold v. CommissionerDocket No. 72090.United States Board of Tax Appeals36 B.T.A. 1190; 1937 BTA LEXIS 609; December 28, 1937, Promulgated *609 The petitioner performed services in connection with the promotion of a corporation in 1917 while ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615744/ | LASALLE CEMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALPHA PORTLAND CEMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.La Salle Cement Co. v. CommissionerDocket Nos. 22453, 24708.United States Board of Tax Appeals15 B.T.A. 1127; 1929 BTA LEXIS 2723; March 27, 1929, Prom... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615745/ | James M. Hunley and Alice Josephine Hunley v. Commissioner.Hunley v. CommissionerDocket No. 3813-64.United States Tax CourtT.C. Memo 1966-66; 1966 Tax Ct. Memo LEXIS 215; 25 T.C.M. (CCH) 355; T.C.M. (RIA) 66066; March 30, 1966*215 Petitioner James M. Hunley, a prominent Southern Illinois businessman, purchased shares ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615746/ | D. M. Haggard and Nila Haggard, Petitioners, v. Commissioner of Internal Revenue, RespondentHaggard v. CommissionerDocket No. 50625United States Tax Court24 T.C. 1124; 1955 U.S. Tax Ct. LEXIS 92; September 28, 1955, Filed *92 Decision will be entered under Rule 50. Petitioners entered into agreements in the form of a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615747/ | Frederick E. Rowe and Marian Knight Rowe, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentRowe v. CommissionerDocket No. 50646United States Tax Court24 T.C. 382; 1955 U.S. Tax Ct. LEXIS 173; 4 Oil & Gas Rep. 1677; June 13, 1955, Filed *173 Decision will be entered under Rule 50. Deduction... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615748/ | Vinson & Elkins, a Partnership, J. Evans Attwell, Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue, Respondent; Vinson & Elkins, J. Evans Attwell, Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue, RespondentVinson & Elkins v. CommissionerDocket Nos. 12030-90, 12412-91United States ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615749/ | Robert T. Hunt v. Commissioner.Hunt v. CommissionerDocket No. 363-64.United States Tax CourtT.C. Memo 1965-172; 1965 Tax Ct. Memo LEXIS 161; 24 T.C.M. (CCH) 915; T.C.M. (RIA) 65172; June 25, 1965Robert T. Hunt, pro se, 109 Canterbury Dr., Smyrna, Ga. Arthur P. Tranakos, for the respondent. SCOTT Memorandum Opinion SCO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615750/ | Draper Allen and Florence J. Allen, Petitioners, v. Commissioner of Internal Revenue, RespondentAllen v. CommissionerSpecial Proceeding No. 104United States Tax Court29 T.C. 113; 1957 U.S. Tax Ct. LEXIS 57; October 24, 1957, Filed *57 Taxpayers filed a power of attorney with respondent requesting that copies of all co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615752/ | J. Clifford Gibbs and Marion W. Gibbs, Petitioners, v. Commissioner of Internal Revenue, Respondent. Estate of Frank W. Gibbs, Deceased, Ida Irene Gibbs and J. Clifford Gibbs, Executors, and Irene B. Gibbs, Petitioners, v. Commissioner of Internal Revenue, RespondentGibbs v. CommissionerDocket Nos. 64535, 64536United ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615758/ | Las Vegas Land and Water Company, Petitioner, v. Commissioner of Internal Revenue, RespondentLas Vegas Land & Water Co. v. CommissionerDocket No. 54074United States Tax Court26 T.C. 881; 1956 U.S. Tax Ct. LEXIS 117; July 30, 1956, Filed *117 Decision will be entered for the respondent. A Nevada public utility company ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615760/ | Veterans of Foreign Wars, Department of Michigan, Petitioner v. Commissioner of Internal Revenue, RespondentVeterans of Foreign Wars, Dep't of Michigan v. CommissionerDocket No. 1010-81United States Tax Court89 T.C. 7; 1987 U.S. Tax Ct. LEXIS 103; 89 T.C. No. 2; July 2, 1987; As amended July 16, 1987 July 2, 1987, File... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615761/ | Minburn Cooperative Elevator, A Corporation, Petitioner v. Commissioner of Internal Revenue, Respondent.Minburn Coop. Elevator v. CommissionerDocket No. 64839.United States Tax CourtT.C. Memo 1959-18; 1959 Tax Ct. Memo LEXIS 231; 18 T.C.M. (CCH) 93; T.C.M. (RIA) 59018; January 30, 1959*231 Determinations made as to th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/207333/ | Error: Couldn't open file '/var/www/court-listener/alert/assets/media/pdf/2010/03/01/Ortega_v._Dhs.pdf': No such file or directory. | 01-04-2023 | 03-13-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4615762/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gus Sun Booking Exch. Co. v. CommissionerDocket No. 10786.United States Board of Tax Appeals13 B.T.A. 1066; 1928 BTA LEXIS 3120; October 16, 1928, Promulgated *3120 LITTLETON*1066 LITTLETON: This proceeding heretofore came on for hearing and was heard on May 9, 1927, and on... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615763/ | Mary H. Downey v. Commissioner.Mary H. Downey v. CommissionerDocket No. 29774.United States Tax Court1952 Tax Ct. Memo LEXIS 302; 11 T.C.M. (CCH) 203; T.C.M. (RIA) 52317; March 6, 1952*302 Gift tax: Exclusion: Present interest: Section 1003 (b) (3). - A transfer in trust for a one-and-a-half-year-old child, the funds ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615764/ | American Nurseryman Publishing Co., Petitioner v. Commissioner of Internal Revenue, RespondentAmerican Nurseryman Publishing Co. v. CommissionerDocket No. 6150-78United States Tax Court75 T.C. 271; 1980 U.S. Tax Ct. LEXIS 28; November 17, 1980, Filed *28 Decision will be entered for the respondent. In 1969, P made the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615765/ | W. F. Harmon, Petitioner, v. Commissioner of Internal Revenue, RespondentHarmon v. CommissionerDocket No. 17505United States Tax Court13 T.C. 373; 1949 U.S. Tax Ct. LEXIS 83; September 27, 1949, Promulgated *83 Decision will be entered under Rule 50. 1. Under the principles enunciated in Commissioner v. Culbertson, 33... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615766/ | R. E. COTTER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.R. E. Cotter Co. v. CommissionerDocket Nos. 18262, 18263.United States Board of Tax Appeals22 B.T.A. 436; 1931 BTA LEXIS 2124; February 27, 1931, Promulgated *2124 The record does not furnish a basis for the determination of reasonable c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615768/ | Louis A. Simon v. Commissioner.Simon v. CommissionerDocket No. 45136.United States Tax CourtT.C. Memo 1955-324; 1955 Tax Ct. Memo LEXIS 13; 14 T.C.M. (CCH) 1262; T.C.M. (RIA) 55324; December 13, 1955*13 1. The amount paid out to winning betters by Badger News Service in each of the years here involved, determined. 2. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615771/ | Pacific Security Companies, Petitioner v. Commissioner of Internal Revenue, RespondentPacific Sec. Cos. v. CommissionerDocket Nos. 6714-70, 1212-72United States Tax Court59 T.C. 744; 1973 U.S. Tax Ct. LEXIS 166; 59 T.C. No. 73; March 6, 1973, Filed *166 Decisions will be entered under Rule 50. Held: The term "lending ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615772/ | Thomas A. Shaheen, Jr., Petitioner v. Commissioner of Internal Revenue, RespondentShaheen v. CommissionerDocket No. 2355-71United States Tax Court62 T.C. 359; 1974 U.S. Tax Ct. LEXIS 88; 62 T.C. No. 43; June 24, 1974, Filed *88 Rule 120, Tax Court Rules of Practice and Procedure. -- Respondent filed a motion for judgm... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615773/ | Estate of Louise DeWitt Ruxton, Deceased, by Guaranty Trust Company et al., Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentRuxton v. CommissionerDocket No. 35682United States Tax Court20 T.C. 487; 1953 U.S. Tax Ct. LEXIS 139; May 28, 1953, Promulgated *139 Decision will be entered under Rule 50. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615775/ | J. E. Casner and Una J. Casner, et al. 1 v. Commissioner. Casner v. CommissionerDocket Nos. 117-67, 140-67, 141-67, 6522-67.United States Tax CourtT.C. Memo 1969-98; 1969 Tax Ct. Memo LEXIS 196; 28 T.C.M. (CCH) 535; T.C.M. (RIA) 69098; May 15, 1969 Filed *196 Towner Leeper, 7th Floor, S.W. Nat'l Bank Bldg., El Paso, T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615776/ | JANE K. NICKELL, now Jane K. Johnson, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOAN D. KINCAID, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNickell v. CommissionerDocket Nos. 21317-81, 21318-81.United States Tax CourtT.C. Memo 1985-302; 1985 Tax Ct. Memo LEXIS 319; 50 T.C.M. (CCH) 200; ... | 01-04-2023 | 11-21-2020 |
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