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https://www.courtlistener.com/api/rest/v3/opinions/4615926/ | CHARLES T. CARLSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carlson v. CommissionerDocket No. 87564.United States Board of Tax Appeals39 B.T.A. 185; 1939 BTA LEXIS 1059; January 24, 1939, Promulgated *1059 1. Where taxpayer, having purchased stock in a bank which later closed, voluntarily paid $5,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615927/ | NORTH AMERICAN INVESTMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.North Am. Inv. Co. v. CommissionerDocket No. 30183.United States Board of Tax Appeals24 B.T.A. 419; 1931 BTA LEXIS 1647; October 22, 1931, Promulgated *1647 Held that petitioner is entitled to a deduction as a loss on account... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615928/ | FRED DIXON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDixon v. CommissionerDocket No. 7421-73.United States Tax CourtT.C. Memo 1976-334; 1976 Tax Ct. Memo LEXIS 70; 35 T.C.M. (CCH) 1538; T.C.M. (RIA) 760334; November 3, 1976, Filed John E. Bassett, for the petitioner. Kevin A. Suffern, for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615929/ | BISHOP TRUST COMPANY, LIMITED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bishop Trust Co. v. CommissionerDocket No. 101569.United States Board of Tax Appeals47 B.T.A. 737; 1942 BTA LEXIS 659; September 22, 1942, Promulgated *659 1. The petitioner by merger acquired the assets and assumed the liabili... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615933/ | DOROTHY TOLLIVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTOLLIVER v. COMMISSIONERDocket No. 14912-89United States Tax CourtT.C. Memo 1991-460; 1991 Tax Ct. Memo LEXIS 509; 62 T.C.M. (CCH) 770; T.C.M. (RIA) 91460; September 19, 1991, Filed *509 Decision will be entered for the respondent for the amoun... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615934/ | WILLIAM W. PARSHALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Parshall v. CommissionerDocket No. 6452.United States Board of Tax Appeals7 B.T.A. 318; 1927 BTA LEXIS 3213; June 14, 1927, Promulgated *3213 1. Under the statutes of Pennsylvania a transfer by a member of a partnership of his interest i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615936/ | Eric Nelson v. Commissioner.Nelson v. CommissionerDocket No. 18710.United States Tax Court1949 Tax Ct. Memo LEXIS 45; 8 T.C.M. (CCH) 942; T.C.M. (RIA) 49258; October 18, 1949*45 William F. Dalton, Esq., City National Bank Bldg., Omaha, Neb., for the petitioner. Elmer L. Corbin, Esq., for the respondent. LEMIRE Memora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615938/ | Union Equity Cooperative Exchange, Petitioner v. Commissioner of Internal Revenue, RespondentUnion Equity Cooperative Exchange v. CommissionerDocket No. 439-70United States Tax Court58 T.C. 397; 1972 U.S. Tax Ct. LEXIS 112; May 31, 1972, Filed *112 Decision will be entered for the respondent. Petitioner was a nonexemp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562711/ | Case: 20-1723 Document: 78 Page: 1 Filed: 09/03/2020
NOTE: This disposition is nonprecedential.
United States Court of Appeals
for the Federal Circuit
______________________
AMARIN PHARMA, INC., AMARIN
PHARMACEUTICALS IRELAND LIMITED,
Plaint... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615992/ | CENTRAL HANOVER BANK AND TRUST COMPANY AS EXECUTOR OF THE LAST WILL AND TESTAMENT OF WILLIAM H. MORGAN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Central Hanover Bank & Trust Co. v. CommissionerDocket No. 91101.United States Board of Tax Appeals40 B.T.A. 1210; 1939 BTA LEXIS 740; December 21... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653859/ | CONTENTdm
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https://www.courtlistener.com/api/rest/v3/opinions/4615954/ | Estate of Fiore Agnello, Deceased, John Agnello, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Agnello v. CommissionerDocket No. 12201-92United States Tax Court103 T.C. 605; 1994 U.S. Tax Ct. LEXIS 77; 103 T.C. No. 34; November 10, 1994, Filed *77 Decision will be entered under Rule 155.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653860/ | CONTENTdm
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https://www.courtlistener.com/api/rest/v3/opinions/4615956/ | George Hall Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentGeorge Hall Corp. v. CommissionerDocket No. 107409United States Tax Court2 T.C. 146; 1943 U.S. Tax Ct. LEXIS 137; June 16, 1943, Promulgated *137 Decision will be entered under Rule 50. Following Helvering v. American Dental Co., 318 U... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615961/ | Emil Morton and Lottie Morton, Petitioners, v. Commissioner of Internal Revenue, RespondentMorton v. CommissionerDocket Nos. 2444-64, 6063-65United States Tax Court46 T.C. 723; 1966 U.S. Tax Ct. LEXIS 46; September 21, 1966, Filed *46 Decisions will be entered for the respondent. Petitioner purchased an undivided one-... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615963/ | FRANK R. LaMUSGA AND DOROTHEA G. LaMUSGA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLa Musga v. CommissionerDocket No. 7412-81.United States Tax CourtT.C. Memo 1982-742; 1982 Tax Ct. Memo LEXIS 4; 45 T.C.M. (CCH) 422; T.C.M. (RIA) 82742; December 29, 1982. *4 Held, respondent's determination upheld on... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615964/ | RONALD T. AND ELAINE L. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 1790-76.United States Tax CourtT.C. Memo 1981-149; 1981 Tax Ct. Memo LEXIS 594; 41 T.C.M. (CCH) 1186; T.C.M. (RIA) 81149; March 30, 1981. Robert M. Tyle, for the petitioners. Timothy M. Cotter, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615968/ | ROBERT O. CARLSON AND EILEEN E. CARLSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarlson v. CommissionerDocket Nos. 29273-83, 35742-84.United States Tax CourtT.C. Memo 1987-306; 1987 Tax Ct. Memo LEXIS 306; 53 T.C.M. (CCH) 1176; T.C.M. (RIA) 87306; June 23, 1987. Robert A. Trevisani and Arthur B. Cr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615969/ | George C. McGee, Petitioner v. Commissioner of Internal Revenue, RespondentMcGee v. CommissionerDocket No. 7787-70United States Tax Court61 T.C. 249; 1973 U.S. Tax Ct. LEXIS 18; 61 T.C. No. 27; November 20, 1973, Filed *18 Decision will be entered under Rule 50. Petitioner was port engineer for Gulf Oil Corp. in Port ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615971/ | AUTOMOTIVE INVESTMENT DEVELOPMENT INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAutomotive Inv. Dev. v. CommissionerDocket No. 21219-88United States Tax CourtT.C. Memo 1993-298; 1993 Tax Ct. Memo LEXIS 301; 66 T.C.M. (CCH) 57; July 12, 1993, Filed *301 Decision will be entered for petitioner. For pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615974/ | GLENMORE SECURITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Glenmore Sec. Corp. v. CommissionerDocket Nos. 40255, 46666, 50559.United States Board of Tax Appeals24 B.T.A. 697; 1931 BTA LEXIS 1608; November 10, 1931, Promulgated *1608 1. A syndicate which was not a taxable entity under... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615975/ | PAUL A. GRUBBS AND BRENDA S. GRUBBS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrubbs v. CommissionerDocket No. 11772-78.United States Tax CourtT.C. Memo 1980-250; 1980 Tax Ct. Memo LEXIS 334; 40 T.C.M. (CCH) 655; T.C.M. (RIA) 80250; July 15, 1980, Filed *334 Held: Petitioners have not proven that orig... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615976/ | Union Screw & Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentUnion Screw & Mfg. Co. v. CommissionerDocket No. 10446United States Tax Court16 T.C. 238; 1951 U.S. Tax Ct. LEXIS 290; January 30, 1951, Promulgated *290 Decision will be entered under Rule 50. Petitioner, in certain years ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615977/ | Sparks Nugget, Inc., et al. 1 v. Commissioner. Sparks Nugget, Inc. v. CommissionerDocket Nos. 4237-67, 4277-67 - 4280-67.United States Tax CourtT.C. Memo 1970-74; 1970 Tax Ct. Memo LEXIS 279; 29 T.C.M. (CCH) 318; T.C.M. (RIA) 70074; March 31, 1970, filed *279 C Corp., SD Corp., and XYZ Corps. were wholly owned by the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615978/ | GREGORY DAMONNE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket No. 17512-87United States Tax CourtT.C. Memo 1989-541; 1989 Tax Ct. Memo LEXIS 541; 58 T.C.M. (CCH) 310; T.C.M. (RIA) 89541; September 28, 1989Edward B. Simpson and John Gigounas, for the petitioner. Charlotte M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615942/ | Chemetron Corporation v. Commissioner.Chemetron Corp. v. CommissionerDocket No. 72896.United States Tax CourtT.C. Memo 1960-269; 1960 Tax Ct. Memo LEXIS 22; 19 T.C.M. (CCH) 1497; T.C.M. (RIA) 60269; December 13, 1960Jack B. Moore, Esq., Prudential Plaza, Chicago, Ill., for the petitioner. Erving Sodos, Esq., for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615944/ | James E. Berry v. Commissioner.Berry v. CommissionerDocket No. 37963.United States Tax Court1954 Tax Ct. Memo LEXIS 295; 13 T.C.M. (CCH) 158; T.C.M. (RIA) 54056; February 18, 1954*295 Wesley E. Disney, Esq., 2511 Liberty Bank Building, Oklahoma City, Okla., and J. Eben Hart, Esq., for the petitioner. Edward L. Compton... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615946/ | MORGAN BROWN AYRES, JR. and CYNTHIA ANN AYRES, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ayres v. CommissionerDocket Nos. 12699-80, 12700-80, 12701-80, 12702-80, 12703-80, 12704-80, 12705-80, 12706-80, 12707-80, 12708-80, 12709-80, 12710-80, 12711-80, 12712-80, 17463-80.United States Tax Cou... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615947/ | Wollner Manufacturing Co., Inc. v. Commissioner.Wollner Mfg. Co. v. CommissionerDocket No. 108628.United States Tax Court1943 Tax Ct. Memo LEXIS 384; 1 T.C.M. (CCH) 830; T.C.M. (RIA) 43147; March 27, 1943*384 Morris J. Goldberg, C.P.A., for the petitioner. Robert S. Garnett, Esq., for the respondent. ARNOLD Memorandu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615950/ | APPEAL OF ILLINOIS TELEGRAPH NEWS CO.Illinois Tel. News Co. v. CommissionerDocket No. 4443.United States Board of Tax Appeals3 B.T.A. 1222; 1926 BTA LEXIS 2441; April 16, 1926, Decided Submitted October 10, 1925. *2441 James J. O'Byrne and B. L. Jennings, Esqs., for the taxpayer. J. Arthur Adams, Esq., for the Commis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615981/ | CARROLL L. DEELY and WILDA DEELY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDeely v. CommissionerDocket No. 9564-77.United States Tax CourtT.C. Memo 1981-229; 1981 Tax Ct. Memo LEXIS 513; 41 T.C.M. (CCH) 1457; T.C.M. (RIA) 81229; May 7, 1981. *513 Roy J. True, for the petitioners. Mark P. Puryear, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615982/ | MIDLAND NATIONAL LIFE INSURANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Midland Nat'l Life Ins. Co. v. CommissionerDocket No. 28889.United States Board of Tax Appeals14 B.T.A. 200; 1928 BTA LEXIS 3007; November 14, 1928, Promulgated *3007 1. Respondent's action in including in gross income th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615983/ | Estate of Sam E. Broadhead, Deceased, S. Norris Broadhead and Paul E. Broadhead, Executors, and Verdie Cox Broadhead v. Commissioner.Estate of Broadhead v. CommissionerDocket Nos. 79294, 91086, 4015-64.United States Tax CourtT.C. Memo 1966-26; 1966 Tax Ct. Memo LEXIS 257; 25 T.C.M. (CCH) 133; T.C.M. (RIA) 66026; 25 Oil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615993/ | PANO ANASTASATO AND JANICE ANASTASATO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnastasato v. CommissionerDocket No. 14631-81.United States Tax CourtT.C. Memo 1986-400; 1986 Tax Ct. Memo LEXIS 206; 52 T.C.M. (CCH) 293; T.C.M. (RIA) 86400; August 26, 1986. *206 Alan H. Levine, for the petitioners. Jac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615994/ | GEORGE HYMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hyman v. CommissionerDocket No. 54674.United States Board of Tax Appeals28 B.T.A. 1231; 1933 BTA LEXIS 1040; August 22, 1933, Promulgated *1040 The redemption and cancellation by a corporation of 97 1/2 percent of its outstanding shares, all of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615995/ | SAMUEL AND CAROL HOLLANDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHollander v. CommissionerDocket No. 14364-82.United States Tax CourtT.C. Memo 1985-184; 1985 Tax Ct. Memo LEXIS 445; 49 T.C.M. (CCH) 1242; T.C.M. (RIA) 85184; April 16, 1985. *445 Ps have totally failed to produce documents and ans... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615996/ | DAVID R. ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnderson v. CommissionerDocket No. 26812-82.United States Tax CourtT.C. Memo 1985-172; 1985 Tax Ct. Memo LEXIS 464; 49 T.C.M. (CCH) 1183; T.C.M. (RIA) 85172; April 4, 1985. *464 Petitioner filed an altered Form 1040 on which he categorizes h... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615998/ | JEWELL STEEL & MALLEABLE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jewell Steel & Malleable Co. v. CommissionerDocket No. 1040.United States Board of Tax Appeals13 B.T.A. 397; 1928 BTA LEXIS 3253; September 19, 1928, Promulgated *3253 Assessment under section 210 of the Revenue Act of 1917 denie... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4615999/ | Donald M. Jacobsen v. Commissioner.Jacobsen v. CommissionerDocket No. 3377.United States Tax Court1945 Tax Ct. Memo LEXIS 260; 4 T.C.M. (CCH) 333; T.C.M. (RIA) 45103; March 23, 1945*260 Irving G. Brown, Esq., 105 S. La Salle St., Chicago 3, Ill., for the petitioner. D. F. Long, Esq., for the respondent. KERN Memorand... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616001/ | Isabel A. Elliott, Individually, and Estate of Randall T. Elliott, Deceased, Isabel A. Elliott, Co-executrix, and Randall T. Elliott, Jr., Co-executor, Petitioners, v. Commissioner of Internal Revenue, RespondentElliott v. CommissionerDocket No. 67550United States Tax Court32 T.C. 283; 1959 U.S. Tax Ct. LEXIS 177; Apri... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616003/ | Compeco Dye Works, Inc. v. Commissioner.Compeco Dye Works v. CommissionerDocket No. 3066.United States Tax Court1944 Tax Ct. Memo LEXIS 179; 3 T.C.M. (CCH) 778; T.C.M. (RIA) 44232; July 19, 1944*179 C. F. Rothenburg, Esq., 1000 Shoreham Bldg., Washington, D.C., and Walter A. Edwards, Jr., C.P.A., for the petitioner. L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616009/ | ROBERT P. AND MARY K. WRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Wright v. CommissionerDocket No. 9538-84.United States Tax CourtT.C. Memo 1986-183; 1986 Tax Ct. Memo LEXIS 424; 51 T.C.M. (CCH) 973; T.C.M. (RIA) 86183; May 5, 1986. John A. Holtman, for the petitioners. Dale P. Kensinger, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616010/ | GILBERT H. and JUANITA W. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket No. 1349-75.United States Tax CourtT.C. Memo 1976-95; 1976 Tax Ct. Memo LEXIS 307; 35 T.C.M. (CCH) 402; T.C.M. (RIA) 760095; March 25, 1976, Filed Gilbert H. Johnson, pro se. Daniel P. Ehrenreich,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616011/ | JAMES M. BECK AND VICKI Y. BECK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBeck v. CommissionerDocket No. 9655-90United States Tax CourtT.C. Memo 1994-392; 1994 Tax Ct. Memo LEXIS 401; 68 T.C.M. (CCH) 402; 94-2 U.S. Tax Cas. (CCH) P47,954; August 17, 1994, Filed *401 Decision will be entered for respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616012/ | Cottage Savings Association, Petitioner v. Commissioner of Internal Revenue, RespondentCottage Sav. Asso. v. CommissionerDocket No. 27487-83United States Tax Court90 T.C. 372; 1988 U.S. Tax Ct. LEXIS 29; 90 T.C. No. 28; March 14, 1988; As amended March 17, 1988; Reversed by 1989 U.S. App. LEXIS 18091 March 14, 1988, Fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616013/ | RED SALMON CANNING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Red Salmon Canning Co. v. CommissionerDocket No. 4146.United States Board of Tax Appeals15 B.T.A. 790; 1929 BTA LEXIS 2798; March 11, 1929, Promulgated *2798 1. SPECIAL ASSESSMENT - ABNORMALITIES. - Where approximately 80 per cent of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616014/ | WALTER J. KINSEY, SR., and DELLA E. KINSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKinsey v. CommissionerDocket No. 1382-72.United States Tax CourtT.C. Memo 1974-27; 1974 Tax Ct. Memo LEXIS 294; 33 T.C.M. (CCH) 126; T.C.M. (RIA) 74027; January 30, 1974, Filed. *294 Traveling expenses, including me... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616017/ | Estate of C. M. Sutton, Deceased v. Commissioner.Estate of C. M. Sutton v. CommissionerDocket No. 2766.United States Tax Court1946 Tax Ct. Memo LEXIS 236; 5 T.C.M. (CCH) 213; T.C.M. (RIA) 46070; March 21, 1946Jerrell Babb, Esq., and Wendell P. Hubbard, Admr., for the petitioner. Byron M. Coon, Esq., for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616018/ | Raymond M. McKay, Petitioner, v. Commissioner of Internal Revenue, RespondentMcKay v. CommissionerDocket No. 81968United States Tax Court34 T.C. 1080; 1960 U.S. Tax Ct. LEXIS 69; September 22, 1960, Filed 1960 U.S. Tax Ct. LEXIS 69">*69 Decision will be entered for the respondent. Held, that expenses incurred for sing... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616019/ | BEN C. WORM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWorm v. CommissionerDocket No. 1947-79.United States Tax CourtT.C. Memo 1980-481; 1980 Tax Ct. Memo LEXIS 102; 41 T.C.M. 271; T.C.M. (RIA) 80481; October 27, 1980, Filed Ben C. Worm, pro se. Dan A. Lisonbee, for the respondent. SCOTT MEMORANDUM FI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616020/ | King Tsak-Kwong v. Commissioner.King Tsak-Kwong v. CommissionerDocket No. 27019.United States Tax Court1953 Tax Ct. Memo LEXIS 94; 12 T.C.M. 1136; T.C.M. (RIA) 53327; October 7, 1953George H. Zeutzius, Esq., 510 South Spring Street, Los Angeles, Calif., for the petitioner. Charles H. Chase, Esq., for the respondent. H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616021/ | Estate of Edward Satz, Deceased, Robert S. Goldenhersh, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Satz v. CommissionerDocket No. 687-77United States Tax Court78 T.C. 1172; 1982 U.S. Tax Ct. LEXIS 70; 78 T.C. No. 82; June 29, 1982, Filed 1982 U.S. Tax Ct. LEXIS 70">*70 Decision will b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616023/ | ESTATE OF JOSEPH WEISEL, DECEASED, JOYCE WEISEL, TEMPORARY ADMINISTRATRIX, AND JOYCE WEISEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Weisel v. CommissionerDocket No. 1948-89United States Tax CourtT.C. Memo 1990-351; 1990 Tax Ct. Memo LEXIS 363; 60 T.C.M. 100; T.C.M. (RIA) 90351; July 11, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616024/ | JOSEPH M. RIPLEY, JR., DONEE-TRANSFEREE OF MILDRED M. RIPLEY, DONOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRIPLEY v. COMMISSIONER OF INTERNAL REVENUEDocket No. 26402-93United States Tax Court102 T.C. 654; 1994 U.S. Tax Ct. LEXIS 28; 102 T.C. No. 26; April 20, 1994, Filed 1994 U.S. Tax Ct. LEXIS 28">... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616053/ | FRANK J. COBBS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cobbs v. CommissionerDocket No. 91493.United States Board of Tax Appeals39 B.T.A. 642; 1939 BTA LEXIS 1003; March 22, 1939, Promulgated *1003 1. The voluntary surrender of a combined life insurance and annuity contract for its face amount is ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616054/ | ESTATE OF SHIRLEY A. BRUCE, DECEASED, PATRICK M. BRUCE, PERSONAL REPRESENTATIVE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. SHIRLEY A. BRUCE, DECEASED, DONOR AND ESTATE OF SHIRLEY A. BRUCE, DECEASED, PATRICK M. BRUCE, EXECUTOR AND PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENU... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616055/ | Robert E. Clark and Mary B. Clark v. Commissioner.Clark v. CommissionerDocket No. 2192-69.United States Tax CourtT.C. Memo 1971-61; 1971 Tax Ct. Memo LEXIS 270; 30 T.C.M. (CCH) 259; T.C.M. (RIA) 71061; March 30, 1971. Filed *270 Held: (1) Petitioner Robert failed to establish that he employed a cash basis of accountin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1081704/ | IN THE COURT OF APPEALS OF TENNESSEE
WESTERN SECTION AT KNOXVILLE
FILED
-----------------------------------------------------------------------------
... | 01-04-2023 | 10-09-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/884338/ | 938 P.2d 1325 (1997)
STATE of Montana, Plaintiff and Respondent,
v.
Elmer Dale PERRY, Defendant and Appellant.
No. 96-617.
Supreme Court of Montana.
Submitted on Briefs May 8, 1997.
Decided May 29, 1997.
*1326 Daniel P. Buckley; Berg, Lilly, Andriolo & Tollefsen; Bozeman, for Appellant.
Joseph P. Mazurek, Attorney Gene... | 01-04-2023 | 06-05-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4616056/ | HENRY M. BUTZEL, EXECUTOR, ESTATE OF SOLOMON SILBERSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Butzel v. CommissionerDocket No. 40288.United States Board of Tax Appeals21 B.T.A. 188; 1930 BTA LEXIS 1900; November 4, 1930, Promulgated *1900 1. The value of property held as tenant by the entirety... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616057/ | DONALD STRUTZ AND NATALIE J. STRUTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStrutz v. CommissionerDocket No. 12889-78.United States Tax CourtT.C. Memo 1980-274; 1980 Tax Ct. Memo LEXIS 311; 40 T.C.M. (CCH) 757; T.C.M. (RIA) 80274; July 28, 1980, Filed Michael R. McCanna, for the petitioners. Robert... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616059/ | Andrew F. Nadol (formerly Andrew F. Nadolski) v. Commissioner.Nadol v. CommissionerDocket No. 40911.United States Tax Court1954 Tax Ct. Memo LEXIS 265; 13 T.C.M. (CCH) 256; T.C.M. (RIA) 54089; March 26, 1954John F. Langs, Esq., 2508 Guardian Building, Detroit, Mich., for the petitioner. Robert J. Fetterman, Esq., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616060/ | Julius B. Black v. Commissioner. Clyde W. Black v. Commissioner.Black v. CommissionerDocket Nos. 10360, 10361.United States Tax Court1947 Tax Ct. Memo LEXIS 301; 6 T.C.M. (CCH) 167; T.C.M. (RIA) 47039; February 20, 1947*301 Marion Hirschburg, Esq., 300 1/2 Main St., Ames, Ia., for the petitioners. Harold H. Hart, Esq.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616061/ | ELIZABETH W. JOHNSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnston v. CommissionerDocket No. 17752-84.United States Tax CourtT.C. Memo 1988-502; 1988 Tax Ct. Memo LEXIS 532; 56 T.C.M. (CCH) 520; T.C.M. (RIA) 88502; October 19, 1988Leda Williams, for the petitioner. Lynda Cheung, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616062/ | James Palermo v. Commissioner.Palermo v. CommissionerDocket No. 38750.United States Tax CourtT.C. Memo 1954-74; 1954 Tax Ct. Memo LEXIS 172; 13 T.C.M. (CCH) 565; T.C.M. (RIA) 54180; June 24, 1954, Filed *172 Upon the facts, held, that during the years 1946-1949, petitioner was engaged in a business of buying and selli... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616064/ | George Herman Bollman v. Commissioner.Bollman v. CommissionerDocket No. 83101.United States Tax CourtT.C. Memo 1961-198; 1961 Tax Ct. Memo LEXIS 153; 20 T.C.M. (CCH) 989; T.C.M. (RIA) 61198; June 30, 1961James T. McKinstry, Esq., for the petitioner. Frederick A. Levy, Esq., for the respondent. SCOTT Memorandum Finding... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616065/ | LEWIS FURER AND MARTHA IRENE FURER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentFurer v. CommissionerDocket No. 15493-90United States Tax CourtT.C. Memo 1993-165; 1993 Tax Ct. Memo LEXIS 166; 65 T.C.M. (CCH) 2420; April 15, 1993, Filed *166 Lewis Furer, pro se. For respondent: Carl D. Inskeep. CLAPPCL... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616066/ | Emmet N. Shelton and Stella Shelton, Petitioners v. Commissioner of Internal Revenue, RespondentShelton v. CommissionerDocket No. 1835-74United States Tax Court63 T.C. 193; 1974 U.S. Tax Ct. LEXIS 21; November 14, 1974, Filed *21 The notice of deficiency was not mailed to petitioners at their last known address and pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616067/ | EDWARD E. MARSHALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Marshall v. CommissionerDocket No. 20308.United States Board of Tax Appeals10 B.T.A. 1140; 1928 BTA LEXIS 3960; March 1, 1928, Promulgated *3960 Amount received under the War Minerals Relief Act, as partial reimbursement for losses sustain... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616069/ | HILLES & JONES CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hilles & Jones Co. v. CommissionerDocket No. 12651.United States Board of Tax Appeals12 B.T.A. 1189; 1928 BTA LEXIS 3387; July 6, 1928, Promulgated *3387 The petitioner, having failed to adduce sufficient evidence to bring it within sectio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616070/ | APPEAL OF MELROSE GRANITE CO.Melrose Granite Co. v. CommissionerDocket No. 1594.United States Board of Tax Appeals2 B.T.A. 113; 1925 BTA LEXIS 2533; June 23, 1925, Decided Submitted May 18, 1925. *2533 Upon the evidence submitted, additional salaries disallowed. J. R. Little, Esq., for the taxpayer. Arthur H. Fast,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616073/ | GLENN C. OURY and ELOISE OURY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOury v. CommissionerDocket No. 4800-72.United States Tax CourtT.C. Memo 1975-363; 1975 Tax Ct. Memo LEXIS 15; 34 T.C.M. (CCH) 1568; T.C.M. (RIA) 750363; December 22, 1975, Filed *15 Glenn C. Oury, pro se. Donald W. Mosser, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616074/ | WILLIAM R. SCHARTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Scharton v. CommissionerDocket No. 66939.United States Board of Tax Appeals32 B.T.A. 459; 1935 BTA LEXIS 951; April 18, 1935, Promulgated *951 The petitioner filed false and fraudulent income tax returns for 1926 and 1927. He was indicte... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616075/ | C. D. Johnson Lumber Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentC. D. Johnson Lumber Corp. v. CommissionerDocket No. 8774United States Tax Court12 T.C. 348; 1949 U.S. Tax Ct. LEXIS 251; March 17, 1949, Promulgated *251 Decision will be entered under Rule 50. 1. A judicial decision that a t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616076/ | New Amsterdam Fish, Inc. v. Commissioner.New Amsterdam Fish, Inc. v. CommissionerDocket Nos. 2853-65, 5406-65.United States Tax CourtT.C. Memo 1971-17; 1971 Tax Ct. Memo LEXIS 315; 30 T.C.M. (CCH) 80; T.C.M. (RIA) 71017; January 21, 1971, Filed Jules Ritholz and Robert S. Fink, 52 Wall St. New York, N. Y. for the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616078/ | Estate of Isadore L. Myers, Deceased, William S. Levy, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentMyers v. CommissionerDocket No. 107496United States Tax Court1 T.C. 100; 1942 U.S. Tax Ct. LEXIS 34; November 20, 1942, Promulgated *34 Decision will be entered under Rule 50. Holder of bonds rec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616079/ | HERMAN SIMON AND URSULA SIMON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Simon v. CommissionerDocket Nos. 10911-77, 10940-77, 8908-80, 8909-80, 8910-80, 8911-80, 8912-80, 15423-80, 15627-80, 19078-80, 21030-80, 1485-81.United States Tax CourtT.C. Memo 1986-156; 1986 Tax Ct. Memo LEXIS 445; 5... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616080/ | Cecil I. Haas v. Commissioner. Marian St. Laurent v. Commissioner. Georges C. St. Laurent v. Commissioner.Haas v. CommissionerDocket Nos. 36653-36655.United States Tax Court1953 Tax Ct. Memo LEXIS 102; 12 T.C.M. (CCH) 1117; T.C.M. (RIA) 53322; September 30, 1953Louis D. Blum, C.P.A., 110 East 42nd Street, New York, N. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616081/ | W. R. Fawcett v. Commissioner.W. Fawcett v. CommissionerDocket No. 7018.United States Tax Court1947 Tax Ct. Memo LEXIS 282; 6 T.C.M. (CCH) 252; T.C.M. (RIA) 47059; March 5, 1947George F. Meitner, C.P.A., 711 Wright & Callender Bldg., 405 S. Hill St., Los Angeles, Calif., for the petitioner. Byron M. Coon, Esq., for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616052/ | Estate of Anna Lewis, Deceased, B. Morris Pelavin, Administrator, w.w.a., Petitioner v. Commissioner of Internal Revenue, RespondentLewis v. CommissionerDocket No. 6848-65United States Tax Court49 T.C. 684; 1968 U.S. Tax Ct. LEXIS 156; March 27, 1968, Filed 1968 U.S. Tax Ct. LEXIS 156">*156 Decision will be entered for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653862/ | 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/4616083/ | SILVER-CHAMBERLIN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Silver-Chamberlin Co. v. CommissionerDocket No. 15183.United States Board of Tax Appeals18 B.T.A. 527; 1929 BTA LEXIS 2027; December 16, 1929, Promulgated *2027 In its income-tax returns for 1920 and 1921 the petitioner deducted from gr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616084/ | Clara Eugenia Piper v. Commissioner. E. M. Piper v. Commissioner.Piper v. CommissionerDocket Nos. 22556, 22557.United States Tax Court1951 Tax Ct. Memo LEXIS 319; 10 T.C.M. (CCH) 179; T.C.M. (RIA) 51055; February 27, 1951*319 E. M. Piper, for the petitioners. D. Louis Bergeron, Esq., for the respondent. JOHNSON Memor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616085/ | D. H. BYRD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Byrd v. CommissionerDocket No. 75830.United States Board of Tax Appeals32 B.T.A. 568; 1935 BTA LEXIS 929; May 7, 1935, Promulgated *929 1. INCOME - CONTINGENT LIABILITY. - In 1931 petitioner became entitled, without restriction, to one half of th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616086/ | Carl T. Miller Trust, Alice G. Miller, Trustee, and Alice G. Miller, Petitioners v. Commissioner of Internal Revenue, RespondentMiller v. CommissionerDocket No. 10909-78United States Tax Court76 T.C. 191; 1981 U.S. Tax Ct. LEXIS 180; February 2, 1981, Filed *180 Decision will be entered for the respondent. At the time... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616087/ | WILLIAM L. SCHREIBER and JUDITH SCHREIBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchreiber v. CommissionerDocket No. 12991-80.United States Tax CourtT.C. Memo 1983-754; 1983 Tax Ct. Memo LEXIS 29; 47 T.C.M. (CCH) 680; T.C.M. (RIA) 83754; December 19, 1983. William L. Schreiber, pro se. Marc J. Wi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616088/ | Gap Anthracite Co., et al. 1 v. Commissioner. Gap Anthracite Co. v. CommissionerDocket Nos. 726-68, 727-68, 5032-68, 4407-69.United States Tax CourtT.C. Memo 1972-189; 1972 Tax Ct. Memo LEXIS 68; 31 T.C.M. (CCH) 924; T.C.M. (RIA) 72189; August 29, 1972Sheldon M. Bonovitz, Duane, Morris & Heckscher, 1617 Land Title Bldg... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/37921/ | United States Court of Appeals
Fifth Circuit
F I L E D
IN THE UNITED STATES COURT OF APPEALS
... | 01-04-2023 | 04-25-2010 |
https://www.courtlistener.com/api/rest/v3/opinions/4616091/ | APPEAL OF CLEVELAND AND MAHONING VALLEY RAILWAY COMPANY.Cleveland & M. v. R. Co. v. CommissionerDocket No. 3692.United States Board of Tax Appeals4 B.T.A. 1040; 1926 BTA LEXIS 2101; September 25, 1926, Decided *2101 AFFILIATION. - Petitioner held not affiliated with a company which owned all the capital stock of a thi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616094/ | VERN G. CONNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ELNORA CONNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentConner v. CommissionerDocket Nos. 6883-73, 7741-73United States Tax CourtT.C. Memo 1975-242; 1975 Tax Ct. Memo LEXIS 128; 34 T.C.M. (CCH) 1043; T.C.M. (RIA) 750242; July 22... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616096/ | Ralph C. Wilson, Sr., and Tenna K. Wilson, Petitioners, v. Commissioner of Internal Revenue, Respondent; Ralph C. Wilson, Jr., and Janet M. Wilson, Petitioners, v. Commissioner of Internal Revenue, RespondentWilson v. CommissionerDocket Nos. 684-62, 686-62United States Tax Court46 T.C. 334; 1966 U.S. Tax Ct. LEXIS 92; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616097/ | ROBERT B. LEACH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLeach v. CommissionerDocket No. 2477-92United States Tax CourtT.C. Memo 1993-215; 1993 Tax Ct. Memo LEXIS 209; 65 T.C.M. (CCH) 2699; May 18, 1993, Filed *209 For petitioner: Bradford E. Henschel. For respondent: Erin Collins. NAMEROFFNAMEROFFM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616103/ | A. ROBB GIBSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGibson v. CommissionerDocket No. 20842-80.United States Tax CourtT.C. Memo 1984-616; 1984 Tax Ct. Memo LEXIS 57; 49 T.C.M. (CCH) 164; T.C.M. (RIA) 84616; November 26, 1984. David E. Wasserstrom, for the petitioner. Kenneth J. Rubin, for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616104/ | Industrial Addition Association, Petitioner, v. Commissioner of Internal Revenue, RespondentIndustrial Addition Asso. v. CommissionerDocket No. 103753United States Tax Court1 T.C. 378; 1942 U.S. Tax Ct. LEXIS 1; December 30, 1942, Promulgated *1 Decision will be entered under Rule 50. 1. Petitioner, a corporation whic... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616105/ | D. FREDERICK BURNETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burnett v. CommissionerDocket Nos. 55032, 58768.United States Board of Tax Appeals31 B.T.A. 1092; 1935 BTA LEXIS 1023; January 18, 1935, Promulgated *1023 The petitioner, a member of the bar of the State of New Jersey, was appointed as g... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616106/ | Telephone Answering Service Co., Inc., Petitioner v. Commissioner of Internal Revenue, RespondentTelephone Answering Service Co. v. CommissionerDocket No. 1544-69United States Tax Court63 T.C. 423; 1974 U.S. Tax Ct. LEXIS 3; December 24, 1974, Filed *3 Decision will be entered under Rule 155. TASCO owned 100 percent o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616108/ | JIMMY D. WEAVER AND MARLENE M. MORLOC WEAVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeaver v. Comm'rNo. 8262-01 United States Tax Court121 T.C. 273; 2003 U.S. Tax Ct. LEXIS 36; 121 T.C. No. 14; October 8, 2003, Filed *36 Sections 404(d) and 461(h) precluded Clarkston Window and Door, Inc. from dedu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616109/ | STEFFEN INSURANCE AGENCY, LTD., RETIREMENT PLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSteffen Ins. Agency, Ltd. v. CommissionerDocket No. 19236-80R.United States Tax CourtT.C. Memo 1981-276; 1981 Tax Ct. Memo LEXIS 473; 42 T.C.M. (CCH) 17; T.C.M. (RIA) 81276; 2 Employee Benefits Cas. (BNA) 1518; Ju... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616111/ | A. SCOTT WOOD and MARGARET WOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWood v. CommissionerDocket No. 3176-75.United States Tax CourtT.C. Memo 1978-320; 1978 Tax Ct. Memo LEXIS 197; 37 T.C.M. (CCH) 1330; T.C.M. (RIA) 78320; August 15, 1978, Filed A. Scott Wood, pro se. Kevin C. Reilly, for respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616113/ | JOSEPH and FLORENCE FRAZIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrazier v. CommissionerDocket Nos. 25688-81, 2827-82.United States Tax CourtT.C. Memo 1985-61; 1985 Tax Ct. Memo LEXIS 573; 49 T.C.M. (CCH) 715; T.C.M. (RIA) 85061; February 11, 1985. Bruce R. Wright, for the petitioners. Russell K... | 01-04-2023 | 11-21-2020 |
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