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https://www.courtlistener.com/api/rest/v3/opinions/4615778/ | Clem R. Starkey v. Commissioner.Starkey v. CommissionerDocket No. 1590-62.United States Tax CourtT.C. Memo 1963-272; 1963 Tax Ct. Memo LEXIS 73; 22 T.C.M. (CCH) 1371; T.C.M. (RIA) 63272; October 1, 1963Steven Agapion, c/o 2111 Mimosa Dr., Greensboro, N.C., for the petitioner. Bernard A. Heeke and Paul J. Weiss, Jr., fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615780/ | W. W. Slaughter v. Commissioner. Pearl Slaughter (Mrs. W. W. Slaughter) v. Commissioner.Slaughter v. CommissionerDocket Nos. 104633, 104637.United States Tax Court1943 Tax Ct. Memo LEXIS 178; 2 T.C.M. (CCH) 528; T.C.M. (RIA) 43361; July 28, 1943*178 W. W. Slaughter, pro se. W. H. Payne, Esq., for the respondent. HIL... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615781/ | COLUMBIA OIL AND GAS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Columbia Oil & Gas Co. v. CommissionerDocket No. 90624.United States Board of Tax Appeals41 B.T.A. 38; 1940 BTA LEXIS 1240; January 10, 1940, Promulgated *1240 1. Two brothers in 1931 owned certain oil properties and desired to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615782/ | ARTHUR H. EARLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FOSTER B. EARLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF EUGENE V. EARLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Earle v. CommissionerDocket Nos. 19662-19664.United States Board of Tax App... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615785/ | ROBERTO S. WEBSTER AND M. HELDA WEBSTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWebster v. CommissionerDocket No. 6492-79.United States Tax CourtT.C. Memo 1982-427; 1982 Tax Ct. Memo LEXIS 312; 44 T.C.M. (CCH) 609; T.C.M. (RIA) 82427; July 28, 1982. *312 Respondent determined that petitioners unde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615786/ | PAUL O. HUBER and MARY J. HUBER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Huber v. CommissionerDocket Nos. 15839-82, 24632-82, 26291-82, 30215-82.United States Tax CourtT.C. Memo 1984-593; 1984 Tax Ct. Memo LEXIS 79; 49 T.C.M. (CCH) 57; T.C.M. (RIA) 84593; November 9, 1984. John P. Sampson... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615789/ | BLAIR A. HAUN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Haun v. CommissionerDocket No. 19660.United States Board of Tax Appeals13 B.T.A. 297; 1928 BTA LEXIS 3267; September 10, 1928, Promulgated *3267 1. Where petitioner's personal living expenses are included in deductions claimed for ordinary and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615790/ | DEFIELDS A. AND DORIS P. LAWRENCE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLawrence v. CommissionerDocket No. 29403-83.United States Tax CourtT.C. Memo 1987-138; 1987 Tax Ct. Memo LEXIS 134; 53 T.C.M. (CCH) 361; T.C.M. (RIA) 87138; March 16, 1987. *134 Held: Wages earned after vows of poverty are ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615791/ | DANNY AND BARBARA CURTIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ELIJAH GREEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCurtis v. CommissionerDocket Nos. 21635-92, 21636-92United States Tax CourtT.C. Memo 1995-344; 1995 Tax Ct. Memo LEXIS 337; 70 T.C.M. (CCH) 205; July 26, 1995, F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615792/ | ARTHUR HOULIHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHoulihan v. CommissionerDocket No. 426-79.United States Tax CourtT.C. Memo 1980-312; 1980 Tax Ct. Memo LEXIS 270; 40 T.C.M. (CCH) 965; T.C.M. (RIA) 80312; August 13, 1980, Filed *270 Held, petitioner is not entitled to a deduction under sec. 215... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615794/ | Mary W. Conrad v. Commissioner.Conrad v. CommissionerDocket No. 41019.United States Tax CourtT.C. Memo 1954-229; 1954 Tax Ct. Memo LEXIS 18; 13 T.C.M. (CCH) 1152; T.C.M. (RIA) 54334; December 20, 1954, Filed *18 Held: Petitioner was engaged in the real estate business in 1948 in partnership with her then husband, Henr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615795/ | Paul Garland and Rosemary Garland v. Commissioner.Garland v. CommissionerDocket No. 6939-70SC.United States Tax CourtT.C. Memo 1971-79; 1971 Tax Ct. Memo LEXIS 253; 30 T.C.M. (CCH) 326; T.C.M. (RIA) 71079; April 21, 1971, Filed. Paul Garland, pro se, 775 Potter Road, Framingham, Mass. Joel Gerber, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615796/ | APPEAL OF INDEPENDENT BREWING COMPANY OF PITTSBURGH.Independent Brewing Co. v. CommissionerDocket No. 3242.United States Board of Tax Appeals4 B.T.A. 870; 1926 BTA LEXIS 2156; September 18, 1926, Decided *2156 1. Payments by a brewery corporation of dues to a brewery association organized and legally conducted for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615799/ | E. T. WRIGHT & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.E. T. Wright & Co. v. CommissionerDocket No. 10966.United States Board of Tax Appeals23 B.T.A. 351; 1931 BTA LEXIS 1887; May 20, 1931, Promulgated *1887 1. When stock is issued for an aggregate of tangible and intangible assets, subje... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615800/ | Joseph Garfink v. Commissioner. Joseph Garfink and Edith Garfink v. Commissioner.Garfink v. CommissionerDocket Nos. 24993, 24994.United States Tax Court1952 Tax Ct. Memo LEXIS 276; 11 T.C.M. (CCH) 287; T.C.M. (RIA) 52088; March 31, 1952*276 Daniel J. Hanlon, Esq., for the petitioners. E. M. Woolf, Esq., for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615801/ | Denise Coal Company, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentDenise Coal Co. v. CommissionerDocket Nos. 56762, 56763, 56764United States Tax Court29 T.C. 528; 1957 U.S. Tax Ct. LEXIS 13; December 24, 1957, Filed *13 Decisions will be entered under Rule 50. 1. Denise Coal Company, the owne... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615803/ | MARGARET R. FOLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFoley v. CommissionerDocket No. 16573-87United States Tax CourtT.C. Memo 1995-16; 1995 Tax Ct. Memo LEXIS 16; 69 T.C.M. (CCH) 1661; January 17, 1995, Filed *16 Decision will be entered for petitioner. For petitioner: Ernest D. Defoy and Walt... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615805/ | ROBERT E. MCCURRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EVELYN E. MCCURRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCurry v. CommissionerDocket Nos. 15293-80, 15294-80.United States Tax CourtT.C. Memo 1981-68; 1981 Tax Ct. Memo LEXIS 676; 41 T.C.M. (CCH) 904; T.C.M. (RIA) 81068... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615808/ | ROSE B. LARSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF A. E. LARSON, DECEASED, SHIRLEY D. PARKER, ADMINISTRATOR, D.B.N.C.T.A., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Larson v. CommissionerDocket Nos. 88813, 88814.United States Board of Tax Appeals44 B.T.A. 1094; 194... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615809/ | Palmer Hutcheson, Petitioner, v. Commissioner of Internal Revenue, Respondent. Eleanor T. Hutcheson, Petitioner, v. Commissioner of Internal Revenue, RespondentHutcheson v. CommissionerDocket Nos. 27319, 27320United States Tax Court17 T.C. 14; 1951 U.S. Tax Ct. LEXIS 128; July 12, 1951, Promulgated *128 Decisions will... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615811/ | ESTATE OF EVELYN LANDSDALE WILDMAN, DECEASED, WELLS FARGO BANK, N.A., FORMERLY KNOWN AS CROCKER NATIONAL BANK, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Wildman v. CommissionerDocket No. 1400-87United States Tax CourtT.C. Memo 1989-667; 1989 Tax Ct. Memo LEXIS 667; 58 T.C.M. (CCH) 10... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615813/ | Julius Mendelson and Pearl Mendelson, His Wife v. Commissioner.Mendelson v. CommissionerDocket No. 86213.United States Tax CourtT.C. Memo 1961-319; 1961 Tax Ct. Memo LEXIS 30; 20 T.C.M. (CCH) 1653; T.C.M. (RIA) 61319; November 22, 1961*30 Andrew F. Slaby, Esq., and Sydney M. Eisenberg, Esq., 1131 W. State St., Milwauk... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615815/ | VIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVIA v. CommissionerDocket No. 19503-93XUnited States Tax CourtT.C. Memo 1994-349; 1994 Tax Ct. Memo LEXIS 355; 68 T.C.M. (CCH) 212; July 26, 1994, Filed *355 Decision will entered for respondent. P is a California nonprofit public benefit association. P ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615817/ | Appeal of CHALMERS LIQUOR CO., INC., and CARMICHAEL & SONS CO., INC.Chalmers Liquor Co. v. CommissionerDocket No. 148.United States Board of Tax Appeals1 B.T.A. 49; 1924 BTA LEXIS 262; November 8, 1924, decided Submitted October 27, 1924. *262 The price paid by an individual for the controlling shares of stock in a c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615818/ | De Witt Wallace v. Commissioner. Lila Bell Wallace v. Commissioner.Wallace v. CommissionerDocket Nos. 1434, 1435.United States Tax Court1944 Tax Ct. Memo LEXIS 174; 3 T.C.M. (CCH) 718; T.C.M. (RIA) 44242; July 20, 1944*174 John D. Garrison, Esq., for the petitioners. Thomas B. Charshee, Esq., for the respondent. KERN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615819/ | Lamar R. Johnson and Ruth Johnson v. Commissioner.Johnson v. CommissionerDocket No. 2018-62.United States Tax CourtT.C. Memo 1965-138; 1965 Tax Ct. Memo LEXIS 189; 24 T.C.M. (CCH) 738; T.C.M. (RIA) 65138; May 24, 1965*189 de Quincy V. Sutton, Dixie Towers, Meridian, Miss., for the petitioners. Homer F. Benson, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615823/ | SILVERMAN & SONS REALTY TRUST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSilverman & Sons Realty Trust v. CommissionerDocket No. 12254-77.United States Tax CourtT.C. Memo 1979-404; 1979 Tax Ct. Memo LEXIS 124; 39 T.C.M. (CCH) 266; T.C.M. (RIA) 79404; September 25, 1979, Filed Bernard A. Dwork and Myron ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615826/ | Joseph Daniel Flynn v. Commissioner.Flynn v. CommissionerDocket No. 57180.United States Tax CourtT.C. Memo 1957-179; 1957 Tax Ct. Memo LEXIS 74; 16 T.C.M. (CCH) 800; T.C.M. (RIA) 57179; September 23, 1957*74 Deduction of business bad debt not approved where the proof in the case fails to establish the worthlessness of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615827/ | DONALD H. AND MARY LOU ROEHNING, Petitioners v. COMMISSION OF INTERNAL REVENUE, RespondentROEHNING v. COMMISSION OF INTERNAL REVENUEDocket No. 24894-86United States Tax CourtT.C. Memo 1989-345; 1989 Tax Ct. Memo LEXIS 344; 57 T.C.M. (CCH) 978; July 19, 1989Donald H. Roehning and Mary Lou Roehning, pro sese. Mary E. (Be... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615828/ | ROBERT M. AND SUSAN B. HEALD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHeald v. CommissionerDocket No. 853-79.United States Tax CourtT.C. Memo 1980-377; 1980 Tax Ct. Memo LEXIS 203; 40 T.C.M. (CCH) 1210; T.C.M. (RIA) 80377; September 15, 1980, Filed *203 Held: Petitioner, an active (even though his in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1403367/ | 668 F. Supp. 275 (1987)
BRACH'S MEAT MARKET, INC., and Samuel Brach, Plaintiffs,
v.
Robert ABRAMS, As Attorney General of the State of New York, Ralph Laws, As Acting Commissioner of Agriculture and Markets of the State of New York, Schuelm Rubin and Malcolm Mintz, in their capacity as officials of the Department of Ag... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4615829/ | GEORGETTE GOLDSCHMIDT, ARTHUR SACHS, AND HENRY L. MOSES, EXECUTORS, ESTATE OF HENRY P. GOLDSCHMIDT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Goldschmidt v. CommissionerDocket No. 16138.United States Board of Tax Appeals14 B.T.A. 1010; 1929 BTA LEXIS 3001; January 7, 1929, Promulgated *3001 Unpaid e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615831/ | FRANCIS L. ROBBINS, JR., AS EXECUTOR UNDER THE LAST WILL AND TESTAMENT OF CHARLES H. ALLEN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Robbins v. CommissionerDocket No. 87297.United States Board of Tax Appeals39 B.T.A. 599; 1939 BTA LEXIS 1005; March 21, 1939, Promulgated *1005 The will of p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615832/ | Andrew John Williamson, Petitioner, v. Commissioner of Internal Revenue, Respondent. Mary M. J. Williamson, Petitioner, v. Commissioner of Internal Revenue, RespondentWilliamson v. CommissionerDocket Nos. 39278, 39279United States Tax Court22 T.C. 684; 1954 U.S. Tax Ct. LEXIS 163; June 29, 1954, Filed. June 29, 1954,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615854/ | MOORE COTTON MILLS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moore Cotton Mills Co. v. CommissionerDocket No. 29543.United States Board of Tax Appeals17 B.T.A. 662; 1929 BTA LEXIS 2261; September 28, 1929, Promulgated *2261 The provisions of section 204(b) of the Revenue Act of 1921, concerning ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615855/ | The Kansas City Southern Railway Company, Petitioner v. Commissioner of Internal Revenue, Respondent; Kansas City Southern Industries, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentKansas City S. R. Co. v. CommissionerDocket Nos. 971-72, 974-72, 4788-73United States Tax Court76 T.C. 1067; 1981 U.S. Ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615856/ | Daniel David Wollar v. Commissioner.Wollar v. CommissionerDocket No. 81199.United States Tax CourtT.C. Memo 1961-14; 1961 Tax Ct. Memo LEXIS 334; 20 T.C.M. (CCH) 59; T.C.M. (RIA) 61014; January 25, 1961, Decided Daniel David Wollar, pro se. 2013 Touhy Ave., Chicago, Ill. Joel Yonover, Esq., for the respondent. TIETJE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615859/ | THOMAS J. LEGER AND MARGARET H. LEGER, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Leger v. CommissionerDocket No. 18640-84.United States Tax CourtT.C. Memo 1987-146; 1987 Tax Ct. Memo LEXIS 142; 53 T.C.M. (CCH) 384; T.C.M. (RIA) 87146; March 18, 1987. Jules Ritholz,Elliot Silverman,Herman Schwartzma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615860/ | William Chelius and Mary Chelius (Wife) v. Commissioner.Chelius v. CommissionerDocket No. 65057.United States Tax CourtT.C. Memo 1958-29; 1958 Tax Ct. Memo LEXIS 203; 17 T.C.M. (CCH) 121; T.C.M. (RIA) 58029; February 25, 1958*203 Raymond T. Hyer, Esq., 79 Main Street, Port Washington, N.Y., and Philip E. Smith, Esq., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615862/ | Alma Igoe, Petitioner, v. Commissioner of Internal Revenue, Respondent. John Francis Igoe, Marie L. Keller, General Guardian, Petitioner, v. Commissioner of Internal Revenue, RespondentIgoe v. CommissionerDocket Nos. 28498, 28499United States Tax Court19 T.C. 913; 1953 U.S. Tax Ct. LEXIS 233; February 27, 1953, Promul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615863/ | VICTOR C. GAZDAK AND HELEN GAZDAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGazdak v. CommissionerDocket No. 15282-90United States Tax CourtT.C. Memo 1993-381; 1993 Tax Ct. Memo LEXIS 386; 66 T.C.M. (CCH) 479; August 24, 1993, Filed *386 An order denying petitioners' motion for leave to file motion t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615864/ | S. J. BLUMENTHAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blumenthal v. CommissionerDocket No. 17082.United States Board of Tax Appeals12 B.T.A. 1205; 1928 BTA LEXIS 3379; July 9, 1928, Promulgated *3379 1. GAIN OR LOSS. - Capital investment and value of assets distributed at liquidation and disso... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615865/ | Alex Corinblit v. Commissioner.Corinblit v. CommissionerDocket No. 43830.United States Tax CourtT.C. Memo 1955-148; 1955 Tax Ct. Memo LEXIS 193; 14 T.C.M. (CCH) 545; T.C.M. (RIA) 55148; June 13, 1955Donald P. Chehock, Esq., for the respondent. TURNER Memorandum Opinion TURNER, Judge: The respondent determined deficien... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615866/ | Paul B. Huebner and Carol T. Huebner v. Commissioner.Huebner v. CommissionerDocket No. 1534-64.United States Tax CourtT.C. Memo 1966-73; 1966 Tax Ct. Memo LEXIS 210; 25 T.C.M. (CCH) 406; T.C.M. (RIA) 66073; April 7, 1966Paul B. Huebner, pro se, 5231 Hohman Ave., Hammond, Ind. Dennis J. Fox, for the respondent. SIMPSON... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615867/ | Carl E. Weller, Petitioner, v. Commissioner of Internal Revenue, Respondent. Emily I. Weller, Petitioner, v. Commissioner of Internal Revenue, RespondentWeller v. CommissionerDocket Nos. 86488, 86489United States Tax Court38 T.C. 790; 1962 U.S. Tax Ct. LEXIS 84; September 10, 1962, Filed *84 Decisions will be entered ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615869/ | Sidney Alexander v. Commissioner.Alexander v. CommissionerDocket No. 81438.United States Tax CourtT.C. Memo 1967-6; 1967 Tax Ct. Memo LEXIS 257; 26 T.C.M. (CCH) 38; T.C.M. (RIA) 67006; January 11, 1967*257 Held, that petitioner has failed to establish error in the Commissioner's determination that he had unreported in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615870/ | GEROME J. LEONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLeone v. CommissionerDocket No. 3472-76.United States Tax CourtT.C. Memo 1979-69; 1979 Tax Ct. Memo LEXIS 460; 38 T.C.M. (CCH) 296; T.C.M. (RIA) 79069; February 28, 1979, Filed *460 Gerome J. Leone, pro se. L. William Fishman and Arthur H. Boe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615872/ | Westchester Development Company, Petitioner v. Commissioner of Internal Revenue, RespondentWestchester Dev. Co. v. CommissionerDocket No. 6315-72United States Tax Court63 T.C. 198; 1974 U.S. Tax Ct. LEXIS 22; November 14, 1974, Filed *22 Decision will be entered under Rule 155. Held, petitioner, a subdivider, recogniz... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615873/ | THOMAS E. BARBOUR and CORA B. BARBOUR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarbour v. CommissionerDocket No. 5204-73.United States Tax CourtT.C. Memo 1976-85; 1976 Tax Ct. Memo LEXIS 318; 35 T.C.M. (CCH) 360; T.C.M. (RIA) 760085; March 18, 1976, Filed John R. McInnis and Sherman V. Lohn, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615874/ | DALE F. RENNER AND KATHRYN A. RENNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRenner v. CommissionerDocket No. 4663-93United States Tax CourtT.C. Memo 1994-372; 1994 Tax Ct. Memo LEXIS 381; 68 T.C.M. (CCH) 333; August 4, 1994, Filed *381 An appropriate order will be issued denying petitioners' motio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615875/ | B. G. HELLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. TOBY W. SWISKY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Heller v. CommissionerDocket Nos. 40634, 42032.United States Board of Tax Appeals25 B.T.A. 259; 1932 BTA LEXIS 1549; January 20, 1932, Promulgated *1549 The petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615876/ | RAYMOND GARNER and BETTY GARNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGarner v. Comm'rDocket No. 8458-79.United States Tax CourtT.C. Memo 1981-542; 1981 Tax Ct. Memo LEXIS 203; 42 T.C.M. (CCH) 1181; T.C.M. (RIA) 81542; September 24, 1981. Raymond Garner, pro se. Reid M. Huey, for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615879/ | B. ESTES VAUGHAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Vaughan v. CommissionerDocket Nos. 19601, 34193.United States Board of Tax Appeals17 B.T.A. 620; 1929 BTA LEXIS 2275; September 27, 1929, Promulgated *2275 Petitioner, a large stockholder in and president of several banks, made substantial p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615851/ | J. V. Vandenberge, Transferee of Texas Auto Company, Petitioner v. Commissioner of Internal Revenue, Respondent. D. E. Blackburn, Transferee of Texas Auto Company, Petitioner v. Commissioner of Internal Revenue, Respondent. W. F. Wallace, Transferee of Texas Auto Company, Petitioner, v. Commissioner of Internal Reven... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615852/ | RUBY Y. LLOYD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ADDAVALE Y. COSTLETTE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HATTIE B. YOUNG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, PESPONDENT. W. F. YOUNG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lloyd ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615833/ | Harlan Bourbon and Wine Company, Petitioner, v. Commissioner of Internal Revenue, RespondentHarlan Bourbon & Wine Co. v. CommissionerDocket No. 10733United States Tax Court14 T.C. 97; 1950 U.S. Tax Ct. LEXIS 288; January 30, 1950, Promulgated 1950 U.S. Tax Ct. LEXIS 288">*288 Decision will be entered for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615834/ | GEORGE W. WETHERBEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. GEORGE W. WETHERBEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ABEL BLISS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. ABEL BLISS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDEN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615835/ | Peter Kucera v. Commissioner.Kucera v. CommissionerDocket No. 27683.United States Tax Court1951 Tax Ct. Memo LEXIS 269; 10 T.C.M. 303; T.C.M. (RIA) 51090; April 4, 19511951 Tax Ct. Memo LEXIS 269">*269 Reuben Fingold, Esq., 700 Jones Law Bldg., Pittsburgh, Pa., for the petitioner. Edwin P. Friedberg, Esq., for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615836/ | G. Elliott Krusen and Grace F. Krusen, Husband and Wife v. Commissioner.Krusen v. CommissionerDocket No. 750.United States Tax Court1944 Tax Ct. Memo LEXIS 126; 3 T.C.M. 919; T.C.M. (RIA) 44287; August 31, 19441944 Tax Ct. Memo LEXIS 126">*126 Frank W. Harris, Jr., C.P.A., 915 Lewis Tower Bldg., Philadelphia, Pa., for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615837/ | HOWARD C. PATTON and BEVERLY A. BUTLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RONALD E. KUNKEL and PHYLLIS M. KUNKEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPatton v. CommissionerDocket Nos. 6046-79, 12711-79.United States Tax CourtT.C. Memo 1981-385; 1981 Tax Ct. Memo LEXIS 3... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615838/ | Herbert A. May, Petitioner v. Commissioner.May v. CommissionerDocket Nos. 72454, 76631, 79952.United States Tax CourtT.C. Memo 1961-343; 1961 Tax Ct. Memo LEXIS 8; 20 T.C.M. 1793; T.C.M. (RIA) 61343; December 26, 1961Lee W. Eckels, Esq., Grant Bldg., Pittsburgh, Pa., and William W. Scott, Jr., Esq., for the petitioner.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615839/ | GEORGE K. GANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gann v. CommissionerDocket No. 88986.United States Board of Tax Appeals41 B.T.A. 388; 1940 BTA LEXIS 1187; February 16, 1940, Promulgated 1940 BTA LEXIS 1187">*1187 1. The amount received by an employee from his employer in consideration for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615840/ | RAYMOND M. HARTMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Hartman v. CommissionerDocket No. 7309-72.United States Tax CourtT.C. Memo 1977-63; 1977 Tax Ct. Memo LEXIS 375; 36 T.C.M. 268; T.C.M. (RIA) 770063; March 14, 1977, Filed 1977 Tax Ct. Memo LEXIS 375">*375 Held, Federal reserve notes are doll... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615841/ | LEWIS E. JOHNSON and JEANNE K. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket No. 11196-76.United States Tax CourtT.C. Memo 1977-382; 1977 Tax Ct. Memo LEXIS 59; 36 T.C.M. 1557; T.C.M. (RIA) 770382; November 2, 1977, Filed Jerome J. Reso, Jr., for the petitioners. Deb... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615843/ | Charloette J. Kimes, Petitioner v. Commissioner of Internal Revenue, RespondentKimes v. CommissionerDocket Nos. 644-69, 2330-69United States Tax Court55 T.C. 774; 1971 U.S. Tax Ct. LEXIS 184; February 22, 1971, Filed 1971 U.S. Tax Ct. LEXIS 184">*184 Decisions will be entered under Rule 50. An interlocutory judgment o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615844/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bamert v. CommissionerDocket No. 3227.United States Board of Tax Appeals8 B.T.A. 1099; 1927 BTA LEXIS 2716; October 31, 1927, Promulgated 1927 BTA LEXIS 2716">*2716 Inventory values fixed by going prices at taxpayer's own market rather than one at a distance. H. H. Tooley,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615845/ | CHARLES LEWIS CARVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarver v. CommissionerDocket No. 17395-83.United States Tax CourtT.C. Memo 1985-352; 1985 Tax Ct. Memo LEXIS 278; 50 T.C.M. 444; T.C.M. (RIA) 85352; July 18, 1985. Charles Lewis Carver, pro1985 Tax Ct. Memo LEXIS 278">*279 se. Eric B. Jor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615846/ | AFFILIATED FOODS, INC., A CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAffiliated Foods, Inc. v. Comm'rNo. 12846-04 United States Tax Court 128 T.C. 62; 2007 U.S. Tax Ct. LEXIS 6; 128 T.C. No. 7; March 29, 2007, Filed 2007 U.S. Tax Ct. LEXIS 6">*6 P, a wholesale food purchasing cooperative, h... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615847/ | ROBERT R. MCCORMICK, EXECUTOR OF THE ESTATE OF KATHERINE M. MCCORMICK, DECEASED, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McCormick v. CommissionerDocket Nos. 44069, 51498, 51524, 51525, 51624.United States Board of Tax Appeals33 B.T.A. 1046; 1936 BTA LEXIS 786; February 11, 1936, Promulga... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615849/ | Estate of George W. Jayne, Deceased, Marion P. Jayne, Executrix, and Marion P. Jayne, Surviving Spouse, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Jayne v. CommissionerDocket No. 8453-71United States Tax Court61 T.C. 744; 1974 U.S. Tax Ct. LEXIS 141; March 14, 1974, Filed 1974 U.S. Tax Ct. LEX... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615985/ | WILLIAM P. T. PRESTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Preston v. CommissionerDocket No. 101762.United States Board of Tax Appeals44 B.T.A. 973; 1941 BTA LEXIS 1250; July 10, 1941, Promulgated *1250 On October 18, 1934, petitioner borrowed $125,000 from trust company A and delivered that am... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615986/ | HARRY P. KISHNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kishner v. CommissionerDocket No. 93434.United States Board of Tax Appeals42 B.T.A. 456; 1940 BTA LEXIS 1004; July 31, 1940, Promulgated *1004 HEAD OF FAMILY - PERSONAL EXEMPTION CREDIT DENIED. - During 1936 and for several years prior there... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615987/ | Paul E. Merrill and Virginia S. Merrill v. Commissioner.Merrill v. CommissionerDocket No. 7044-65.United States Tax CourtT.C. Memo 1967-198; 1967 Tax Ct. Memo LEXIS 63; 26 T.C.M. (CCH) 975; T.C.M. (RIA) 67198; October 12, 1967*63 Frederick A. Johnson and Robert F. Preti, for the petitioners. Robert B. Dugan, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615988/ | Clay W. Prewett, Jr., Petitioner, v. Commissioner of Internal Revenue, RespondentPrewett v. CommissionerDocket No. 43632United States Tax Court22 T.C. 270; 1954 U.S. Tax Ct. LEXIS 213; May 11, 1954, Filed. May 11, 1954, Filed *213 Decision will be entered for the respondent. The interlocutory and final decrees of div... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615989/ | Bruce A. Palmer v. Commissioner.Palmer v. CommissionerDocket No. 56953.United States Tax CourtT.C. Memo 1957-19; 1957 Tax Ct. Memo LEXIS 227; 16 T.C.M. (CCH) 94; T.C.M. (RIA) 57019; January 31, 1957Bruce A. Palmer, Star Route, Spooner, Wis., pro se. Richard G. Worden, Esq., for the respondent. TIETJENSMemorandum Find... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615990/ | A. Ray and Marion J. Elsea v. Commissioner.Elsea v. CommissionerDocket No. 6755.United States Tax Court1946 Tax Ct. Memo LEXIS 2; 5 T.C.M. (CCH) 1116; T.C.M. (RIA) 46298; December 31, 1946*2 During the taxable year petitioner, A. Ray Elsea, was the bureau manager in Los Angeles, California, of an organization or cult ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537232/ | C-Track E-Filing
Nevada
Appellate Courts
Appellate Case Management System
C-Track, the browser based CMS for Appellate Courts
... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615881/ | Geoghegan & Mathis, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentGeoghegan & Mathis, Inc. v. CommissionerDocket No. 1295-68United States Tax Court55 T.C. 672; 1971 U.S. Tax Ct. LEXIS 196; January 27, 1971, Filed *196 Decision will be entered under Rule 50. In 1959, taxpayer, an open-pit mining opera... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615882/ | Philip R. Simms and Nettie E. Simms v. Commissioner.Simms v. CommissionerDocket No. 4684-66.United States Tax CourtT.C. Memo 1968-298; 1968 Tax Ct. Memo LEXIS 1; 27 T.C.M. (CCH) 1570; T.C.M. (RIA) 68298; December 31, 1968, Filed J. B. Fsiher, Danawha Valley Bldg., Charleston, W. Va., for the petitioner. John J. Larkin,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615883/ | MAMIE E. EINIG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Einig v. CommissionerDocket No. 38955.United States Board of Tax Appeals19 B.T.A. 1105; 1930 BTA LEXIS 2256; May 26, 1930, Promulgated *2256 The petitioner, having received 46.25 per cent of the sale price of a tract of land during the taxable... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615884/ | EDWARD DWAYNE SARGENT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSargent v. CommissionerDocket No. 4289-91United States Tax CourtT.C. Memo 1992-373; 1992 Tax Ct. Memo LEXIS 395; 63 T.C.M. (CCH) 3205; June 30, 1992, Filed *395 An appropriate order will be entered. R mailed a statutory notice of deficie... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615885/ | APPEAL OF ARTHUR B. CHIVERS.Chivers v. CommissionerDocket No. 5396.United States Board of Tax Appeals4 B.T.A. 1083; 1926 BTA LEXIS 2074; September 27, 1926, Decided *2074 Arthur B. Chivers pro se. Ellis W. Manning, Esq., for the Commissioner. LITTLETON*1083 LITTLETON: The petitioner claims that the determination of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615888/ | APPEAL OF EDERHEIMER-STEIN CO.Ederheimer-Stein Co. v. CommissionerDocket No. 2566.United States Board of Tax Appeals2 B.T.A. 711; 1925 BTA LEXIS 2287; September 30, 1925, Decided Submitted May 11, 1925. *2287 Frederick D. Silber and George S. Ward, Esqs., and Harry P. Baumann, C.P.A., for the taxpayer. J. A. Adams, E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615891/ | RETAILERS CREDIT ASSOCIATION OF ALAMEDA COUNTY, A CORPORATION, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Retailers Credit Asso. v. CommissionerDocket No. 78008.United States Board of Tax Appeals33 B.T.A. 1166; 1936 BTA LEXIS 770; February 25, 1936, Promulgated *770 EXEMPTION - BUSINESS LEAGUE - REVE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615895/ | APPEAL OF CHATTERTON & SON.Chatterton & Son v. CommissionerDocket No. 6057.United States Board of Tax Appeals5 B.T.A. 105; 1926 BTA LEXIS 1984; October 19, 1926, Decided *1984 The income and profits-tax return of the petitioner for the taxable year held to have reflected its true net income. H. A. Mihills, C.P.A., fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615896/ | DAKTRONICS, INC. AND SUBSIDIARY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDaktronics, Inc. v. CommissionerDocket No. 298-88United States Tax CourtT.C. Memo 1991-60; 1991 Tax Ct. Memo LEXIS 74; 61 T.C.M. (CCH) 1896; T.C.M. (RIA) 91060; February 13, 1991, Filed *74 Decision will be entered under Rule 155... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615898/ | Franklin R. Chesley v. Commissioner.Chesley v. CommissionerDocket No. 7296.United States Tax Court1946 Tax Ct. Memo LEXIS 29; 5 T.C.M. (CCH) 995; T.C.M. (RIA) 46271; November 27, 1946*29 On the facts, held, that petitioner through the device of a sale in the taxable year 1941, was not entitled to deduct a loss on the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615899/ | Estate of Frederick A. Depue, Deceased, Edna H. Depue, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentDepue v. CommissionerDocket No. 16621United States Tax Court13 T.C. 463; 1949 U.S. Tax Ct. LEXIS 70; September 30, 1949, Promulgated *70 Decision will be entered under Rule 50. Under the facts, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615900/ | Detroit Macoid Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentDetroit MacOid Corp. v. CommissionerDocket Nos. 20406, 32325United States Tax Court24 T.C. 34; 1955 U.S. Tax Ct. LEXIS 209; April 19, 1955, Filed *209 Decisions will be entered under Rule 50. Petitioner's constructive average base p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615903/ | Ira S. Greene and Robin C. Greene, Petitioners v. Commissioner of Internal Revenue, RespondentGreene v. CommissionerDocket No. 32552-85United States Tax Court88 T.C. 376; 1987 U.S. Tax Ct. LEXIS 17; 88 T.C. No. 17; February 5, 1987. February 5, 1987, Filed *17 An order will be entered denying petitioner's motion. A p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615904/ | T. LOUIS JERKINS AND DIANA L. JERKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJerkins v. CommissionerDocket No. 39562-87United States Tax CourtT.C. Memo 1991-571; 1991 Tax Ct. Memo LEXIS 619; 62 T.C.M. (CCH) 1270; T.C.M. (RIA) 91571; November 25, 1991, Filed *619 Decisions will be entered under Rul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615905/ | MONTE M. DALTON AND GRETCHEN DALTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDalton v. CommissionerDocket No. 4345-85.United States Tax CourtT.C. Memo 1987-160; 1987 Tax Ct. Memo LEXIS 156; 53 T.C.M. (CCH) 434; T.C.M. (RIA) 87160; March 25, 1987. Monte M. Dalton, pro se. Terence D. Woolston, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615907/ | Clay H. Brock, Petitioner, v. Commissioner of Internal Revenue, Respondent. Dan S. Brock and Annie B. Brock, Petitioners, v. Commissioner of Internal Revenue, Respondent. Ellwood T. Pfau, Petitioner, v. Commissioner of Internal Revenue, RespondentBrock v. CommissionerDocket Nos. 37737, 37753, 37796United States Tax C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615910/ | Adolf J. Urbanovsky v. Commissioner.Urbanovsky v. CommissionerDocket No. 3555-62.United States Tax CourtT.C. Memo 1965-276; 1965 Tax Ct. Memo LEXIS 53; 24 T.C.M. (CCH) 1518; T.C.M. (RIA) 65276; October 19, 1965George T. Qualley, for the petitioner. Ronald M. Frykberg, for the respondent. DAWSONMemorandum Findings of F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615912/ | Mill Supplies Corporation v. Commissioner.Mill Supplies Corp. v. CommissionerDocket No. 10479.United States Tax Court1947 Tax Ct. Memo LEXIS 33; 6 T.C.M. (CCH) 1225; T.C.M. (RIA) 47313; November 19, 1947Thomas J. Bailey, Esq., and M. D. Harris, C.P.A., 1102 Olds Tower Bldg., Lansing, Mich., for the petitioner. Wesley A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615913/ | Estate of Robert W. Harwood, Richardson Harwood and the New England Trust Company, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentHarwood v. CommissionerDocket No. 1855United States Tax Court3 T.C. 1104; 1944 U.S. Tax Ct. LEXIS 85; July 18, 1944, Promulgated *85 Decision will be entered under Ru... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615914/ | ESTATE OF LESTER L. FLETCHER, DECEASED, THOMAS L. FLETCHER, EXECUTOR, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fletcher v. CommissionerDocket No. 101174.United States Board of Tax Appeals44 B.T.A. 429; 1941 BTA LEXIS 1331; May 7, 1941, Promulgated *1331 Shortly after the marriage of decedent his wife invested h... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615915/ | AMERICAN CHEMICAL PAINT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Chemical Paint Co. v. CommissionerDocket No. 43124.United States Board of Tax Appeals25 B.T.A. 1208; 1932 BTA LEXIS 1409; April 21, 1932, Promulgated *1409 The Board is not absolutely bound by the opinion as to value ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615917/ | APPEAL OF CHENEY D. WASHBURN.Washburn v. CommissionerDocket No. 2475.United States Board of Tax Appeals7 B.T.A. 483; 1927 BTA LEXIS 3169; June 23, 1927, Promulgated *3169 1. Petitioner filed returns of income for the fiscal years ended June 30, 1919, 1920, 1921, 1922, and 1923, on the due dates for filing calendar ye... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615923/ | LYKES BROS. STEAMSHIP CO., INC. (FORMERLY LYKES BROS.-RIPLEY STEAMSHIP CO., INC.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lykes Bros. S.S. Co. v. CommissionerDocket No. 96637.United States Board of Tax Appeals42 B.T.A. 1395; 1940 BTA LEXIS 865; November 29, 1940, Promulgated *865 Prior to the taxa... | 01-04-2023 | 11-21-2020 |
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