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https://www.courtlistener.com/api/rest/v3/opinions/4616114/ | ST. LOUIS UNION TRUST CO., EXECUTOR OF THE WILL OF EDWARD MALLINCKRODT, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.St. Louis Union Trust Co. v. CommissionerDocket No. 11032.United States Board of Tax Appeals14 B.T.A. 323; 1928 BTA LEXIS 2994; November 16, 1928, Promulgated *2994 Basis for loss on... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616119/ | CARTHAGE SPOKE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carthage Spoke Co. v. CommissionerDocket No. 34358.United States Board of Tax Appeals21 B.T.A. 1135; 1931 BTA LEXIS 2245; January 13, 1931, Promulgated *2245 Upon the evidence, held, that a so-called "bonus" of $15,000 paid by petitioner i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616120/ | Estate of Ella Pfeifer, Deceased, Thomas T. Schlake, Executor, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Pfeifer v. CommissionerDocket Nos. 5657-75, 5959-75, 6138-76, 6139-76United States Tax Court69 T.C. 294; 1977 U.S. Tax Ct. LEXIS 19; November 28, 1977, Filed *19 Decisions will b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616122/ | Appeal of MORRIS FEUER.Feuer v. CommissionerDocket No. 444.United States Board of Tax Appeals1 B.T.A. 1113; 1925 BTA LEXIS 2660; May 6, 1925, decided Submitted March 30, 1925. *2660 David A. Ticktin, Esq., for the taxpayer. Laurence Graves and James T. Dortch, Esqs., for the Commissioner. *1113 Before JAMES, STERNH... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537245/ | Case: 19-50818 Document: 00515431386 Page: 1 Date Filed: 05/28/2020
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT United States Court of Appeals
Fifth Circuit
... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537246/ | Case: 18-60601 Document: 00515431778 Page: 1 Date Filed: 05/28/2020
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
United States Court of Appeals
... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537247/ | Case: 17-60817 Document: 00515431325 Page: 1 Date Filed: 05/28/2020
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT United States Court of Appeals
Fifth Circuit
... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616153/ | K & R DELIVERY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; K & R RENTALS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentK & R Delivery, Inc. v. CommissionerDocket Nos. 36971-86, 37510-86.United States Tax CourtT.C. Memo 1987-618; 1987 Tax Ct. Memo LEXIS 663; 54 T.C.M. (CCH) 1376... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562719/ | NOTICE: NOT FOR OFFICIAL PUBLICATION.
UNDER ARIZONA RULE OF THE SUPREME COURT 111(c), THIS DECISION IS NOT PRECEDENTIAL
AND MAY BE CITED ONLY AS AUTHORIZED BY RULE.
IN THE
ARIZONA COURT OF APPEALS
DIVISION ONE
... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616154/ | Estate of Henry A. Maddock, Deceased, Anne W. Maddock and Girard Trust Company, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentMaddock v. CommissionerDocket No. 25890United States Tax Court16 T.C. 324; 1951 U.S. Tax Ct. LEXIS 279; February 15, 1951, Promulgated *279 Decision will be entered unde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616155/ | Vivien Kellems, Petitioner v. Commissioner of Internal Revenue, RespondentKellems v. CommissionerDocket No. 427-70United States Tax Court58 T.C. 556; 1972 U.S. Tax Ct. LEXIS 98; June 27, 1972, Filed *98 Decision will be entered for the respondent. Petitioner, a single person, computed her tax on the basis of sec. 1 (a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616156/ | LOUIS STEINMETZ, Transferee, Et Al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Steinmetz v. CommissionerDocket Nos. 3978-69, 3979-69, 3980-69, 3987-69, 3988-69, 4000-69, 4001-69, 4002-69, 4003-69, 4004-69, 4005-69, 4006-69, 4007-69, 4008-69, 4009-69.United States Tax CourtT.C. Memo 1973-208; 1973 Ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616157/ | Estate of Abraham L. Buckwalter, Deceased, Joseph A. Buckwalter, Abraham L. Buckwalter, Jr., and the First Pennsylvania Banking and Trust Company, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentBuckwalter v. CommissionerDocket No. 4313-64United States Tax Court46 T.C. 805; 1966 U.S. Tax Ct. LEXIS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616159/ | Jos. K., Inc., Petitioner v. Commissioner of Internal Revenue, RespondentJos. K., Inc. v. CommissionerDocket No. 3961-65United States Tax Court51 T.C. 584; 1969 U.S. Tax Ct. LEXIS 210; January 13, 1969, Filed *210 Decision will be entered for the respondent. Petitioner was a loan company incorporated in California, on... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616160/ | M. T. Straight Trust, Francis L. McCrea, Trustee, Petitioner, v. Commissioner of Internal Revenue, RespondentStraight Trust v. CommissionerDocket No. 43449United States Tax Court24 T.C. 69; 1955 U.S. Tax Ct. LEXIS 203; April 25, 1955, Filed *203 Decision will be entered under Rule 50. Petitioner was created in 1945 fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616161/ | Edward A. Havey, Petitioner, v. Commissioner of Internal Revenue, RespondentHavey v. CommissionerDocket No. 16165United States Tax Court12 T.C. 409; 1949 U.S. Tax Ct. LEXIS 245; March 23, 1949, Promulgated *245 Decision will be entered under Rule 50. Held, expense of travel, board and room, and miscellaneous items at ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616162/ | HOLLENBERG, MUSIC CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hollenberg Music Co. v. CommissionerDocket No. 14546.United States Board of Tax Appeals6 B.T.A. 421; 1927 BTA LEXIS 3506; March 9, 1927, Promulgated *3506 Where the evidence fails to show that the disposition of an interest in real esta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616163/ | Thomas L. Awrey and Wanda I. Awrey, Petitioners, v. Commissioner of Internal Revenue, Respondent. Elton R. Awrey, Petitioner, v. Commissioner of Internal Revenue, RespondentAwrey v. CommissionerDocket Nos. 52168, 52170United States Tax Court25 T.C. 643; 1955 U.S. Tax Ct. LEXIS 7; December 23, 1955, Filed *7 Decisions ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616165/ | LDS, INC., TRANSFEREE OF THE ASSETS OF GLEN-TERRA, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLDS, Inc. v. CommissionerDocket No. 16839-84.United States Tax CourtT.C. Memo 1986-293; 1986 Tax Ct. Memo LEXIS 318; 51 T.C.M. (CCH) 1433; T.C.M. (RIA) 86293; July 15, 1986. Robert A. Whe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616166/ | THE JOYCE-KOEBEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Joyce-Koebel Co. v. CommissionerDocket No. 4267.United States Board of Tax Appeals6 B.T.A. 403; 1927 BTA LEXIS 3519; March 4, 1927, Promulgated *3519 1. The taxpayer purchased merchandise in England, the purchase price to be paid in pou... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3276605/ | Appellant's intestate, Thurman Hook, was in the employ of appellees, a partnership, engaged in road construction work in Independence county on state highway 87. On September 8, 1940, said intestate was driving a truck on said highway for appellees when he was fatally injured as a result of a collision between the truc... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4616123/ | M. A. REEB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Reeb v. CommissionerDocket No. 9847.United States Board of Tax Appeals8 B.T.A. 759; 1927 BTA LEXIS 2830; October 10, 1927, Promulgated *2830 1. Where a father on January 1, 1918, executed a trust agreement in favor of his minor child, making the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616124/ | Cornelius A. Ross, Petitioner v. Commissioner of Internal Revenue, Respondent; Effie H. Ross, Petitioner v. Commissioner of Internal Revenue, RespondentRoss v. CommissionerDocket Nos. 1153-76, 1200-76United States Tax Court71 T.C. 897; 1979 U.S. Tax Ct. LEXIS 168; February 21, 1979, Filed *168 Decisions will be entered... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616125/ | W. H. Jones and Company v. Commissioner.W. H. Jones & Co. v. CommissionerDocket No. 19662.United States Tax Court1949 Tax Ct. Memo LEXIS 145; 8 T.C.M. (CCH) 618; T.C.M. (RIA) 49165; June 24, 1949*145 Upon the facts, held, the amounts of $5,000 and $1,500 paid by petitioner in the taxable year 1944 to its president and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616126/ | D.L.Angstadt v. Commissioner.Angstadt v. CommissionerDocket No. 785-67.United States Tax CourtT.C. Memo 1968-140; 1968 Tax Ct. Memo LEXIS 158; 27 T.C.M. (CCH) 693; T.C.M. (RIA) 68140; July 2, 1968 Filed D.L.Angstadt, pro se, 1331 Grand Ave., Terre Haute, Ind. George P. *159 Adinamis, for the respondent. DAWSONMemoran... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616127/ | Hisacres New Thought Center, et al. 1 v. Commissioner. Hisacres New Thought Center v. CommissionerDocket Nos. 93618-93620.United States Tax CourtT.C. Memo 1963-132; 1963 Tax Ct. Memo LEXIS 213; 22 T.C.M. (CCH) 642; T.C.M. (RIA) 63132; May 15, 1963Samuel C. Klein, 711 14th St., N.W., Washington, D.C., for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616128/ | W. H. Neil v. Commissioner. W. H. Neil and Aileen W. Neil v. Commissioner.Neil v. CommissionerDocket Nos. 57806, 64845, 64846.United States Tax CourtT.C. Memo 1958-88; 1958 Tax Ct. Memo LEXIS 142; 17 T.C.M. (CCH) 429; T.C.M. (RIA) 58088; May 16, 1958*142 Family partnership. - Petitioner's interest in a partnership ori... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616129/ | JOSEPH KAHN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARRY KAHN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kahn v. CommissionerDocket Nos. 82860, 82861.United States Board of Tax Appeals38 B.T.A. 1417; 1938 BTA LEXIS 743; December 16, 1938, Promulgated *743 1. Proof of the fact... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616130/ | Ralph D. Hubbart, Petitioner, v. Commissioner of Internal Revenue, RespondentHubbart v. CommissionerDocket No. 1501United States Tax Court4 T.C. 121; 1944 U.S. Tax Ct. LEXIS 46; September 30, 1944, Promulgated *46 Decision will be entered under Rule 50. Deductibility of "nonbusiness" expenses prescribed by Revenue Act... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616132/ | APPEAL OF M. J. SULLIVAN.Sullivan v. CommissionerDocket No. 967.United States Board of Tax Appeals2 B.T.A. 1012; 1925 BTA LEXIS 2185; October 27, 1925, Decided Submitted April 6, 1925. *2185 Upon the evidence, held, that the transfer by taxpayer to his wife of an interest in an oil well was a bona fide gift, and that... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616133/ | Ike Hyams and Lena Hyams v. Commissioner.Hyams v. CommissionerDocket No. 57395.United States Tax CourtT.C. Memo 1958-58; 1958 Tax Ct. Memo LEXIS 171; 17 T.C.M. (CCH) 295; T.C.M. (RIA) 58058; April 10, 1958*171 Charles B. Ginocchio, Esq., Mercantile Library Bldg., Cincinnati, Ohio, for the petitioners. Lyman G. Friedma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616135/ | ROSA ORINO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SAM ORINO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Orino v. CommissionerDocket Nos. 76210, 76211.United States Board of Tax Appeals34 B.T.A. 726; 1936 BTA LEXIS 655; June 26, 1936, Promulgated *655 Where petitioner, engaged i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616136/ | STANLEY PEDDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pedder v. CommissionerDocket No. 29979.United States Board of Tax Appeals20 B.T.A. 11; 1930 BTA LEXIS 2221; June 2, 1930, Promulgated *2221 Where a husband and wife domiciled in the State of California have a joint bank account and the husband... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616137/ | Kathleen E. Paul v. Commissioner.Paul v. CommissionerDocket No. 105314.United States Tax Court1945 Tax Ct. Memo LEXIS 342; 4 T.C.M. (CCH) 43; T.C.M. (RIA) 45021; January 17, 1945Maurice R. McMicken, Esq., 657 Colman Bldg., Seattle, Wash., for the petitioner. Wilford H. Payne, Esq., for the respondent. DISNEYMemorandum... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616138/ | Paul V. Hornung, Petitioner v. Commissioner of Internal Revenue, RespondentHornung v. CommissionerDocket No. 3740-64United States Tax Court47 T.C. 428; 1967 U.S. Tax Ct. LEXIS 153; January 27, 1967, Filed *153 Decision will be entered under Rule 50. 1. Held, the value of a Corvette automobile which was awarded to peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616139/ | FIRST NATIONAL BANK OF KEY WEST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.First Nat'l Bank v. CommissionerDocket No. 45186.United States Board of Tax Appeals26 B.T.A. 370; 1932 BTA LEXIS 1318; June 10, 1932, Promulgated *1318 1. Held, upon the evidence, that petitioner is not entitled to obsolescen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616141/ | Estate of Edward F. Pipe, Deceased, Nettie M. Pipe, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentPipe v. CommissionerDocket No. 39831United States Tax Court23 T.C. 99; 1954 U.S. Tax Ct. LEXIS 64; October 22, 1954, Filed *64 Decision will be entered under Rule 50. Spouse's bequest of legal life... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616142/ | Seminole Flavor Company, Petitioner, v. Commissioner of Internal Revenue, RespondentSeminole Flavor Co. v. CommissionerDocket Nos. 1060, 2332United States Tax Court4 T.C. 1215; 1945 U.S. Tax Ct. LEXIS 173; April 30, 1945, Promulgated *173 Decision will be entered under Rule 50. The stockholders of petitioner, which wa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616143/ | Robert E. Ford and Lina Y. Ford, Petitioners, v. Commissioner of Internal Revenue, Respondent. Allyn K. Ford and Emily B. Ford, Petitioners, v. Commissioner of Internal Revenue, RespondentFord v. Comm'rDocket Nos. 3947, 3948 United States Tax Court6 T.C. 499; 1946 U.S. Tax Ct. LEXIS 263; March 15, 1946, Promulgated *2... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616144/ | Kenneth S. Battelle, Petitioner, v. Commissioner of Internal Revenue, Respondent. Cora E. Battelle, Petitioner, v. Commissioner of Internal Revenue, RespondentBattelle v. CommissionerDocket Nos. 8944, 8945United States Tax Court9 T.C. 299; 1947 U.S. Tax Ct. LEXIS 114; September 9, 1947, Promulgated *114 Decisions will... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616148/ | Peoples Loan & Trust Co., as Possessor of Certain Cash, Petitioner v. Commissioner of Internal Revenue, Respondent; Leon E. Hendrickson, as Possessor of Certain Cash, Petitioner v. Commissioner of Internal Revenue, RespondentPeoples Loan & Trust Co. v. CommissionerDocket Nos. 30402-84, 30420-84United States Tax Court89... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616149/ | CHARLES T. SHAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShand v. CommissionerDocket No. 10411-84.United States Tax CourtT.C. Memo 1985-276; 1985 Tax Ct. Memo LEXIS 356; 50 T.C.M. (CCH) 96; T.C.M. (RIA) 85276; June 10, 1985. *357 Charles T. Shand, pro se. Mae J. Lew, for the respondent. GOFFE MEMO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616152/ | Joseph C. Weber and Kathryn Q. Weber, Petitioners v. Commissioner of Internal Revenue, RespondentWeber v. CommissionerDocket No. 1967-75United States Tax Court70 T.C. 52; 1978 U.S. Tax Ct. LEXIS 136; April 20, 1978, Filed *136 Decision will be entered for the respondent. Petitioner, a cash basis taxpayer, contested th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616168/ | TRINITY BUILDINGS CORPORATION OF NEW YORK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROCKWOOD ALABAMA STONE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Trinity Bldgs. Corp. v. CommissionerDocket Nos. 92551, 92552.United States Board of Tax Appeals40 B.T.A. 1315; 1939 BTA LEX... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616169/ | Gerling International Insurance Co., Petitioner v. Commissioner of Internal Revenue, RespondentGerling Int'l Ins. Co. v. CommissionerDocket No. 26765-83United States Tax Court98 T.C. 640; 1992 U.S. Tax Ct. LEXIS 46; 98 T.C. No. 44; May 27, 1992, Filed *46 Decision will be entered under Rule 155. P reinsured a portion ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616170/ | Royal Arrow Co., Inc. v. Commissioner. Edward R. and Virginia Mims v. Commissioner.Royal Arrow Co. v. CommissionerDocket Nos. 3560-70, 3561-70.United States Tax CourtT.C. Memo 1972-58; 1972 Tax Ct. Memo LEXIS 196; 31 T.C.M. (CCH) 241; T.C.M. (RIA) 72058; March 1, 1972, Filed *196 1. Held: Payments made by petitioner R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616171/ | James D. Colbert and Frances J. Colbert, Petitioners v. Commissioner of Internal Revenue, RespondentColbert v. CommissionerDocket No. 5039-71United States Tax Court61 T.C. 449; 1974 U.S. Tax Ct. LEXIS 170; 61 T.C. No. 50; January 15, 1974, Filed *170 Decision will be entered for the respondent. The petitioner James D.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616172/ | Victor R. Havas and Arlene Havas v. Commissioner.Havas v. CommissionerDocket No. 604-69.United States Tax CourtT.C. Memo 1970-318; 1970 Tax Ct. Memo LEXIS 40; 29 T.C.M. (CCH) 1461; T.C.M. (RIA) 70318; November 18, 1970, Filed. R. Paul Sorenson, 323 Las Vegas Blvd. So., Las Vegas, Nev. for the petitioners. Eugene H. Ci... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616173/ | PITTSBURGH GASOLINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pittsburgh Gasoline Co. v. CommissionerDocket Nos. 39463, 41854.United States Board of Tax Appeals21 B.T.A. 297; 1930 BTA LEXIS 1875; November 12, 1930, Promulgated *1875 1. On April 30, 1926, the petitioner filed an income-tax retur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616175/ | LEO G. EBBEN AND DONNA W. EBBEN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ebben v. CommissionerDocket Nos. 8473-77, 7158-78, 2765-80, 13766-80, 18516-80, 1838-81.United States Tax CourtT.C. Memo 1983-200; 1983 Tax Ct. Memo LEXIS 594; 45 T.C.M. (CCH) 1283; T.C.M. (RIA) 83200; April 11, 1983;... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2546798/ | 353 S.W.3d 68 (2011)
Tracie HOPE, et al., Respondents,
v.
NISSAN NORTH AMERICA, INC., Appellant.
No. WD 73299.
Missouri Court of Appeals, Western District.
September 20, 2011.
Application for Transfer to Supreme Court Denied November 1, 2011.
Application for Transfer Denied December 20, 2011.
*72 Peter Brennan, John W.... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4616176/ | LAWRENCE H. HELLER, ET AL., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Heller v. CommissionerDocket Nos. 14952-92, 15081-92United States Tax Court1994 U.S. Tax Ct. LEXIS 85; 1994 WL 728021; December 30, 1994, Decided *85 GerberGERBERORDERA Memorandum Findings of Fact and Opinion (T.C. Memo. 1994-463) ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616178/ | Wilson Line, Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentWilson Line, Inc. v. CommissionerDocket No. 8697United States Tax Court8 T.C. 394; 1947 U.S. Tax Ct. LEXIS 274; February 24, 1947, Promulgated *274 Decision will be entered under Rule 50. Petitioner dismantled its marine railway in 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616180/ | LEROY J. OMERZA AND BETTY J. OMERZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOmerza v. CommissionerDocket No. 24138-90United States Tax CourtT.C. Memo 1992-206; 1992 Tax Ct. Memo LEXIS 243; 63 T.C.M. (CCH) 2690; April 6, 1992, Filed *243 An order granting respondent's motion for partial summary judg... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616181/ | JOHN KEHOE AND WIFE, SARAH KEHOE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kehoe v. CommissionerDocket No. 64609.United States Board of Tax Appeals34 B.T.A. 59; 1936 BTA LEXIS 752; March 10, 1936, Promulgated *752 1. Petitioner did not report on his income tax return, for 1925, income received by ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616183/ | SHELDON B. FISHMAN and FRANCES C. FISHMAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Fishman v. CommissionerDocket Nos. 3276-81, 3277-81, 3278-81, 3279-81, 3280-81, 3281-81, 3282-81, 3283-81.United States Tax CourtT.C. Memo 1983-95; 1983 Tax Ct. Memo LEXIS 686; 45 T.C.M. (CCH) 765; T.C.M. (R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616185/ | Charles O. Fritz and Marion Fritz v. Commissioner.Fritz v. CommissionerDocket No. 24114.United States Tax Court1950 Tax Ct. Memo LEXIS 283; 9 T.C.M. (CCH) 81; T.C.M. (RIA) 50029; February 3, 1950*283 Marion Hirschburg, Esq., 300 1/2 Main St., Ames, Ia., and Rex B. Gilchrist, Esq., for the petitioners. Gene W. Reardon,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616186/ | Estate of A. Lindsay O'Connor, Deceased, Dermod Ives and United States Trust Company of New York, Executors, Trust under Article Fourth, Subdivision I, of the Will of A. Lindsay O'Connor, Deceased (Marital Trust), Dermod Ives and United States Trust Company of New York, Trustees, and Olive B. Price, Robert L. and Lucil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616187/ | JAMES E. GILBOY AND MAXINE B. GILBOY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGilboy v. CommissionerDocket No. 696-76United States Tax CourtT.C. Memo 1978-114; 1978 Tax Ct. Memo LEXIS 402; 37 T.C.M. (CCH) 510; T.C.M. (RIA) 780114; March 22, 1978, Filed James O. Vollmar, for the petitioners. Joseph R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616188/ | Pacific Fruit Express Company, Petitioner v. Commissioner of Internal Revenue, RespondentPacific Fruit Express Co. v. CommissionerDocket No. 1274-71United States Tax Court60 T.C. 640; 1973 U.S. Tax Ct. LEXIS 89; 60 T.C. No. 68; July 30, 1973, Filed *89 The petitioner, in computing its deduction for depreciation with r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616189/ | C. J. PHILLIPS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. A. GAMBILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Phillips v. CommissionerDocket Nos. 47901, 47902.United States Board of Tax Appeals26 B.T.A. 995; 1932 BTA LEXIS 1206; September 16, 1932, Promulgated *1206 The petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616191/ | Arlie A. Sanders v. Commissioner.Sanders v. CommissionerDocket No. 152-67.United States Tax CourtT.C. Memo 1969-215; 1969 Tax Ct. Memo LEXIS 78; 28 T.C.M. (CCH) 1148; T.C.M. (RIA) 69215; October 15, 1969. Filed Charles Sarkisian, 1936 Railway Exchange Bldg., 610 Locust St., St. Louis, Mo., for the petitioner. Alan B. S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616192/ | Edward A. Atlas v. Commissioner.Atlas v. CommissionerDocket No. 2319.United States Tax Court1945 Tax Ct. Memo LEXIS 318; 4 T.C.M. (CCH) 111; T.C.M. (RIA) 45044; January 27, 1945Edgar W. Pugh, Esq., 3353 Penobscot Bldg., Detroit, Mich., for the petitioner. Philip M. Clark, Esq., for the respondent. SMITH Memorandum Fin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616194/ | Gustav B. Biedermann and Catherine M. Biedermann, Petitioners v. Commissioner of Internal Revenue, RespondentBiedermann v. CommissionerDocket No. 8285-72United States Tax Court68 T.C. 1; 1977 U.S. Tax Ct. LEXIS 126; April 7, 1977, Filed *126 Decision will be entered under Rule 155. In 1952, petitioners bought 114 acre... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616195/ | Thomas E. and Josephine H. Stephenson v. Commissioner.Stephenson v. CommissionerDocket No. 74620.United States Tax CourtT.C. Memo 1961-27; 1961 Tax Ct. Memo LEXIS 323; 20 T.C.M. (CCH) 118; T.C.M. (RIA) 61027; January 31, 1961*323 1. In May 1954 petitioner, a resident of Savannah, was sent by his regular employer as pa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616196/ | MICHAEL E. KOCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKoch v. CommissionerDocket No. 22544-87.United States Tax CourtT.C. Memo 1988-499; 1988 Tax Ct. Memo LEXIS 522; 56 T.C.M. (CCH) 506; T.C.M. (RIA) 88499; October 17, 1988. Michael E. Koch, pro se. Michael C. Whelan, for the respondent. RUWEMEMO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616197/ | Charles M. Spindler and Anna T. Spindler v. Commissioner.Spindler v. CommissionerDocket No. 94682.United States Tax CourtT.C. Memo 1963-202; 1963 Tax Ct. Memo LEXIS 146; 22 T.C.M. (CCH) 1011; T.C.M. (RIA) 63202; July 29, 1963*146 Petitioner, who is primarily engaged in the business of an architect, also owned either i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616198/ | Jonnie Lou Smith, et al. 1 v. Commissioner. Smith v. CommissionerDocket Nos. 45853-56855.United States Tax CourtT.C. Memo 1955-183; 1955 Tax Ct. Memo LEXIS 155; 14 T.C.M. (CCH) 706; T.C.M. (RIA) 55183; June 30, 1955*155 1. The Commissioner's statutory notices asserting transferee liability against petitioners were mai... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616199/ | ESTATE OF ROBERT E. SYMPSON, DECEASED, ELIZABETH C. SYMPSON PERSONAL REPRESENTATIVE AND ELIZABETH C. SYMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Sympson v. CommissionerDocket No. 971-92United States Tax CourtT.C. Memo 1994-2; 1994 Tax Ct. Memo LEXIS 3; 67 T.C.M. (CCH) 1914; January 5, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616201/ | Frank W. and Regina Coker v. Commissioner.Coker v. CommissionerDocket No. 4163-70 SC.United States Tax CourtT.C. Memo 1972-80; 1972 Tax Ct. Memo LEXIS 178; 31 T.C.M. (CCH) 317; T.C.M. (RIA) 72080; March 30, 1972, Filed. Thomas J. Carley, for the petitioners. FredL. Baker, for the respondent. SACKS Memorandum Findings... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616202/ | Morris Abrams v. Commissioner.Abrams v. CommissionerDocket No. 82665.United States Tax CourtT.C. Memo 1962-190; 1962 Tax Ct. Memo LEXIS 119; 21 T.C.M. (CCH) 1039; T.C.M. (RIA) 62190; August 9, 1962Abraham Baumgarten, Esq. 400 Madison Ave., New York, N. Y., and I. Robert Rozen, Esq., for the petitioner. Gerald J. Robins... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616203/ | O. R. FULLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fuller v. CommissionerDocket No. 10801.United States Board of Tax Appeals11 B.T.A. 1025; 1928 BTA LEXIS 3667; May 4, 1928, Promulgated *3667 1. DEDUCTION. - C. H. Fuller and Nellie A. Fuller executed a deed in 1919 transferring title to certain... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616204/ | CARL GENE HICKS AND DORLIA J. HICKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHicks v. CommissionerDocket No. 34298-83.United States Tax CourtT.C. Memo 1986-255; 1986 Tax Ct. Memo LEXIS 349; 51 T.C.M. (CCH) 1257; T.C.M. (RIA) 86255; June 23, 1986. Carl Gene Hicks & Dorlia J. Hicks, pro se. James E. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616205/ | Estate of Charles Nathan, Rose N. Straus, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentNathan v. CommissionerDocket No. 7002United States Tax Court6 T.C. 604; 1946 U.S. Tax Ct. LEXIS 247; March 29, 1946, Promulgated *247 Decision will be entered under Rule 50. Decedent in 1941 created a trust ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616206/ | Paul Buehner and Irene Buehner, Petitioners v. Commissioner of Internal Revenue, RespondentBuehner v. CommissionerDocket No. 6757-73United States Tax Court65 T.C. 723; 1976 U.S. Tax Ct. LEXIS 176; January 19, 1976, Filed *176 Decision will be entered for the petitioners. Petitioner created four charitable remainder tr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616207/ | Jesse Johnson and Virginia D. Johnson, Petitioners, v. Commissioner of Internal Revenue, RespondentJohnson v. CommissionerDocket No. 44636United States Tax Court24 T.C. 107; 1955 U.S. Tax Ct. LEXIS 195; April 29, 1955, Filed *195 Decision will be entered under Rule 50. Petitioner Jesse Johnson was engaged in business ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616208/ | Harold E. MacDonald and Marian B. MacDonald, Petitioners, v. Commissioner of Internal Revenue, RespondentMacDonald v. CommissionerDocket No. 46330United States Tax Court23 T.C. 227; 1954 U.S. Tax Ct. LEXIS 46; November 10, 1954, Filed *46 Decision will be entered under Rule 50. Petitioner Harold E. MacDonald terminate... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616210/ | S. Loewenstein & Son, a Michigan Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentS. Loewenstein & Son v. CommissionerDocket No. 40607United States Tax Court21 T.C. 648; 1954 U.S. Tax Ct. LEXIS 305; January 29, 1954, Promulgated *305 Decision will be entered under Rule 50. 1. Public Law No. 88 w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616214/ | LOUIS FRIEDMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Friedman v. CommissionerDocket No. 36280.United States Board of Tax Appeals21 B.T.A. 38; 1930 BTA LEXIS 1941; October 14, 1930, Promulgated *1941 The evidence does not justify changing the Commissioner's adjustment of the petitioner's closing ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616215/ | Esther Gladys Gugenheim (Esther G. Gugenheim) v. Commissioner. Albert Dick Gugenheim v. Commissioner.Gugenheim v. CommissionerDocket Nos. 20569, 20570.United States Tax Court1950 Tax Ct. Memo LEXIS 134; 9 T.C.M. (CCH) 638; T.C.M. (RIA) 50183; July 26, 1950*134 E. Byron Singleton, Esq., for the petitioners. D. Louis Be... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616217/ | RUGBY PRODUCTIONS LTD., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRugby Prods. v. CommissionerDocket No. 11645-91United States Tax Court100 T.C. 531; 1993 U.S. Tax Ct. LEXIS 35; 100 T.C. No. 35; 16 Employee Benefits Cas. (BNA) 2722; June 14, 1993, Filed *35 Decision will be entered under Rule 155. P i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616218/ | MICHAEL V. FRIERDICH and CONNIE J. FRIERDICH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrierdich v. CommissionerDocket No. 47243-86United States Tax CourtT.C. Memo 1989-393; 1989 Tax Ct. Memo LEXIS 392; 57 T.C.M. (CCH) 1132; T.C.M. (RIA) 89393; July 31, 1989Michael V. Frierdich, pro se. Clinton M. Fri... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616219/ | PATENT ROYALTIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Patent Royalties Corp. v. CommissionerDocket No. 51092.United States Board of Tax Appeals25 B.T.A. 1032; 1932 BTA LEXIS 1439; March 28, 1932, Promulgated *1439 A corporation with an established taxable year ending July 31 became ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616220/ | JIM AND EMILY ZEGEER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentZegeer v. CommissionerDocket No. 12509-80.United States Tax CourtT.C. Memo 1984-587; 1984 Tax Ct. Memo LEXIS 86; 49 T.C.M. (CCH) 26; T.C.M. (RIA) 84587; November 6, 1984. *86 Ps' claimed their share ($15,165) of an advanced royalty payme... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616222/ | HARRY E. AND SHELLY RIGSBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRigsby v. CommissionerDocket No. 3432-71.United States Tax CourtT.C. Memo 1976-176; 1976 Tax Ct. Memo LEXIS 226; 35 T.C.M. (CCH) 780; T.C.M. (RIA) 760176; June 7, 1976, Filed Harry E. Rigsby, pro se. 1Richard D. Hall, Jr., and Frede... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3267135/ | On April 4, 1925, J. A. Robertson owned certain lots in the city of Rogers, on which his residence stood and in which he resided with his wife, Zeva Robertson and their infant son. They were in debt on the place to the extent of about seven hundred dollars, and applied to Ira D. Swearingen for a loan of that amount to ... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4616225/ | NEWTON TRUCK RENTAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNewton Truck Rental v. CommissionerDocket No. 7544-76.United States Tax CourtT.C. Memo 1979-450; 1979 Tax Ct. Memo LEXIS 74; 39 T.C.M. (CCH) 468; T.C.M. (RIA) 79450; November 13, 1979, Filed *74 Kenneth F. Kane, for the petitioner. Thomas P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616226/ | ESTATE OF THOMAS L. BATEMAN, DECEASED, RIGGS NATIONAL BANK AND BEULAH L. BATEMAN, CO-EXECUTORS, AND BEULAH L. BATEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Bateman v. CommissionerDocket No. 8613-80.United States Tax CourtT.C. Memo 1983-400; 1983 Tax Ct. Memo LEXIS 382; 46 T.C.M. (CCH) 70... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616227/ | MAX ALBERT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Albert v. CommissionerDocket No. 11719.United States Board of Tax Appeals11 B.T.A. 497; 1928 BTA LEXIS 3791; April 11, 1928, Promulgated *3791 Loss on sale of business disallowed as a deduction under section 202(a) of the Revenue Act of 1921 becau... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616228/ | James Alex and Betty Jean Alex, Petitioners v. Commissioner of Internal Revenue, RespondentAlex v. CommissionerDocket No. 10458-75United States Tax Court70 T.C. 322; 1978 U.S. Tax Ct. LEXIS 114; May 24, 1978, Filed *114 Decision will be entered for the respondent. Petitioner James Alex, an agent selling life insurance... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616231/ | AMARILLIS D. PETTIT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pettit v. CommissionerDocket No. 23314.United States Board of Tax Appeals14 B.T.A. 1253; 1929 BTA LEXIS 2967; January 14, 1929, Promulgated *2967 T. J. Leahy, Esq., for the petitioner. Shelby S. Faulkner, Esq., for the respondent. STERNH... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616232/ | William H. Schomburg v. Commissioner.William H. Schomburg v. CommissionerDocket No. 37620.United States Tax Court1954 Tax Ct. Memo LEXIS 274; 13 T.C.M. (CCH) 234; T.C.M. (RIA) 54078; March 18, 1954H. A. Mihills, Esq., 917 Munsey Building, Washington, D.C., and Robert J. Bird, Esq., for the petitioner. Robert E. Johnson... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616233/ | The Crawford County Printing and Publishing Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. The Crawford County Printing and Publishing Company, a Dissolved Corporation, 1 Petitioner, v. Commissioner of Internal Revenue, RespondentCrawford County Printing & Pub. Co. v. CommissionerDocket Nos. 223... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616234/ | Estate of H. Wayne Oakley, Anna C. Pandick Oakley, Executrix, and Anna C. Pandick Oakley v. Commissioner.Estate of Oakley v. CommissionerDocket No. 5408-69.United States Tax CourtT.C. Memo 1972-28; 1972 Tax Ct. Memo LEXIS 226; 31 T.C.M. (CCH) 102; T.C.M. (RIA) 72028; February 7, 1972, Filed Bernard S. Gross, for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616235/ | SAMUEL G. MILLER and JEAN D. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 2667-86.United States Tax CourtT.C. Memo 1989-153; 1989 Tax Ct. Memo LEXIS 153; 57 T.C.M. (CCH) 46; T.C.M. (RIA) 89153; April 10, 1989. C. Christopher Trower and Scott W. Dolson, for the pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616236/ | Hallbrett Realty Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentHallbrett Realty Corp. v. CommissionerDocket No. 22630United States Tax Court15 T.C. 157; 1950 U.S. Tax Ct. LEXIS 104; August 29, 1950, Promulgated *104 Decision will be entered under Rule 50. Deductions -- Accrual -- Interest -- ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616238/ | JACOB A. JACOBS, GEORGE G. GAMBRILL, AND HENRY D. HAIN, EXECUTORS OF THE LAST WILL OF MORRIS EISENSTADT, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jacobs v. CommissionerDocket No. 4642.United States Board of Tax Appeals9 B.T.A. 636; 1927 BTA LEXIS 2549; December 17, 1927, Promulgated *2549 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616240/ | Dale Distributing Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentDale Distributing Co. v. CommissionerDocket No. 58969United States Tax Court29 T.C. 799; 1958 U.S. Tax Ct. LEXIS 267; January 31, 1958, Filed *267 Decision will be entered for the respondent. Taxpayer filed timely applications ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616241/ | WILLIAM E. BARBER and FRANELL BARBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarber v. CommissionerDocket Nos. 16751-83; 30027-85.United States Tax CourtT.C. Memo 1989-284; 1989 Tax Ct. Memo LEXIS 284; 57 T.C.M. (CCH) 687; T.C.M. (RIA) 89284; June 13, 1989. Kevin O'Connell, for the petitioners. Hen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616243/ | GEORGE P. BILYEU, JR., AND MARTHA F. BILYEU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBilyeu v. CommissionerDocket No. 31514-86.United States Tax CourtT.C. Memo 1988-209; 1988 Tax Ct. Memo LEXIS 234; 55 T.C.M. (CCH) 836; T.C.M. (RIA) 88209; May 10, 1988. *234 Petitioner, in investing in a master vid... | 01-04-2023 | 11-21-2020 |
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