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https://www.courtlistener.com/api/rest/v3/opinions/4616244/ | C. A. HUTTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hutton v. CommissionerDocket No. 21615.United States Board of Tax Appeals21 B.T.A. 101; 1930 BTA LEXIS 1918; October 28, 1930, Promulgated *1918 The Commissioner has successfully borne the burden of proof cast upon him to show that a petitioner ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616245/ | Ignacy R. Skarbek v. Commissioner.Skarbek v. CommissionerDocket No. 5886-69 SCUnited States Tax CourtT.C. Memo 1970-100; 1970 Tax Ct. Memo LEXIS 259; 29 T.C.M. (CCH) 465; T.C.M. (RIA) 70100; April 30, 1970, Filed Ignacy R. Skarbek, pro se, 15 Lloyd Court, Apt. 3A, Nutley, N.J.,,john James O'Toole, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616255/ | C. Blake McDowell, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentC. Blake McDowell, Inc. v. CommissionerDocket No. 3852-76United States Tax Court71 T.C. 71; 1978 U.S. Tax Ct. LEXIS 40; October 24, 1978, Filed *40 Decision will be entered for the respondent. Held, on remand from the Sixth Circuit Cour... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616256/ | Erik Krag, Petitioner, v. Commissioner of Internal Revenue, Respondent. Dagny Krag, Petitioner, v. Commissioner of Internal Revenue, RespondentKrag v. CommissionerDocket Nos. 9819, 9820United States Tax Court8 T.C. 1091; 1947 U.S. Tax Ct. LEXIS 197; May 16, 1947, Promulgated *197 Decisions will be entered for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616257/ | THE ARABOL MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Arabol Mfg. Co. v. CommissionerDocket No. 50489.United States Board of Tax Appeals26 B.T.A. 1068; 1932 BTA LEXIS 1194; September 30, 1932, Promulgated *1194 In 1927 claim was filed against the petitioner for excessive commiss... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616246/ | JONATHAN GODFREY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FIRST NATIONAL BANK OF BRIDGEPORT, CONN., EXECUTOR, ESTATE OF CHARLES G. WALDO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Godfrey v. CommissionerDocket Nos. 18720, 18721.United States Board of Tax Appeals18 B.T.A. 775; 193... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616249/ | JAMES SIMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Simpson v. CommissionerDocket No. 61434.United States Board of Tax Appeals30 B.T.A. 999; 1934 BTA LEXIS 1239; June 21, 1934, Promulgated *1239 REVOCABLE TRUSTS - INCOME TAXABLE TO GRANTOR. - By an indenture dated in 1923, petitioner created thr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616252/ | A. John Cohen v. Commissioner.Cohen v. CommissionerDocket No. 91263.United States Tax CourtT.C. Memo 1963-234; 1963 Tax Ct. Memo LEXIS 110; 22 T.C.M. (CCH) 1189; T.C.M. (RIA) 63234; August 29, 1963*110 Held, withdrawals of funds by petitioner from his wholly owned corporation were distributions tributions of earnings ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616264/ | KING COUNTY INSURANCE ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.King County Ins. Ass'n v. CommissionerDocket No. 88016.United States Board of Tax Appeals37 B.T.A. 288; 1938 BTA LEXIS 1060; February 4, 1938, Promulgated *1060 Petitioner is a "trade association" organized under the laws of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616265/ | DIXIE MARGARINE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dixie Margarine Co. v. CommissionerDocket No. 79372.United States Board of Tax Appeals38 B.T.A. 471; 1938 BTA LEXIS 861; September 8, 1938, Promulgated *861 From 1923 to 1931 petitioner manufactured and sold a product composed of mixt... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616266/ | 241 Corporation, New York, New York v. Commissioner.241 Corp. v. CommissionerDocket No. 54214.United States Tax CourtT.C. Memo 1956-174; 1956 Tax Ct. Memo LEXIS 119; 15 T.C.M. (CCH) 901; T.C.M. (RIA) 56174; July 25, 1956*119 Held, petitioner is not entitled to deduct amounts which it accrued as interest on advances ma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616267/ | ESTATE OF THOMAS L. KAPLIN, DECEASED, MAURY I. KAPLIN, EXECUTOR and GERTRUDE F. KAPLIN, SURVIVING SPOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GERTRUDE F. KAPLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Kaplin v. CommissionerDocket Nos. 16118-79, 16119-79.United State... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616269/ | BUCKEYE ENGINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLEVELAND MACHINE & MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Buckeye Engine Co. v. CommissionerDocket Nos. 942, 1762.United States Board of Tax Appeals11 B.T.A. 318; 1928 BTA LEXIS 3826; March 30, 192... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616270/ | OLD NATIONAL BANK IN EVANSVILLE, AS EXECUTOR OF THE LAST WILL AND TESTAMENT OF WILLIAM H. MCCURDY, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Old Nat'l Bank v. CommissionerDocket No. 67681.United States Board of Tax Appeals31 B.T.A. 379; 1934 BTA LEXIS 1101; October 23, 1934, Promulgated *110... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616271/ | JOHN O. FOWLER AND LENA S. FOWLER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fowler v. CommissionerDocket No. 91162.United States Board of Tax Appeals40 B.T.A. 1293; 1939 BTA LEXIS 728; December 27, 1939, Promulgated *728 1. DEDUCTION - LOSS - ORDINARY OR CAPITAL. - Loss from foreclosure was ordina... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616272/ | A. KING AITKIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HAROLD H. KYNETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Aitkin v. CommissionerDocket Nos. 13189, 13190.United States Board of Tax Appeals12 B.T.A. 692; 1928 BTA LEXIS 3485; June 18, 1928, Promulgated *3485 The amount pa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616274/ | Leroy Widmer and Bonita J. Widmer, Petitioners v. Commissioner of Internal Revenue, Respondent; Paul E. Nielander and Joan M. Nielander, Petitioners v. Commissioner of Internal Revenue, RespondentWidmer v. CommissionerDocket Nos. 11527-78, 11961-78United States Tax Court75 T.C. 405; 1980 U.S. Tax Ct. LEXIS 12; December... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616275/ | MICHAEL P. HAMILTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHamilton v. CommissionerDocket No. 8751-78.United States Tax CourtT.C. Memo 1979-316; 1979 Tax Ct. Memo LEXIS 212; 38 T.C.M. (CCH) 1225; T.C.M. (RIA) 79316; August 14, 1979, Filed Michael P. Hamilton, pro se. Thomas G. Hodel, for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616276/ | WILLIAM A. ROHR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRohr v. CommissionerDocket No. 7880-79.United States Tax CourtT.C. Memo 1982-117; 1982 Tax Ct. Memo LEXIS 630; 43 T.C.M. (CCH) 736; T.C.M. (RIA) 82117; March 9, 1982. Jeffrey H. Levi, for the petitioner Elizabeth S. Henn, for the respondent. D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616278/ | WOBBER BROTHERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wobber Bros. v. CommissionerDocket No. 77387.United States Board of Tax Appeals35 B.T.A. 890; 1937 BTA LEXIS 818; April 20, 1937, Promulgated *818 Where a corporate taxpayer by mistake used too large a cost base in computing the amount of gai... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616280/ | H. VON PACKARD and SHEILA D. PACKARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVon Packard v. CommissionerDocket No. 9526-80.United States Tax CourtT.C. Memo 1983-681; 1983 Tax Ct. Memo LEXIS 109; 47 T.C.M. (CCH) 302; T.C.M. (RIA) 83681; November 14, 1983. Ronald D. Packard, for the petitioners. Eil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616281/ | ALBERT J. WILLINGER and DOLORES L. WILLINGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWillinger v. CommissionerDocket No. 26229-81.United States Tax CourtT.C. Memo 1983-159; 1983 Tax Ct. Memo LEXIS 628; 45 T.C.M. (CCH) 1069; T.C.M. (RIA) 83159; March 23, 1983. *628 In January 1977, petitioner Alber... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616283/ | Newman E. Jones, Jr., and Peggy H. Jones, husband and wife v. Commissioner.Jones v. CommissionerDocket No. 4283-62.United States Tax CourtT.C. Memo 1964-264; 1964 Tax Ct. Memo LEXIS 76; 23 T.C.M. (CCH) 1613; T.C.M. (RIA) 64264; October 6, 1964*76 Gayle Malone, Trenton, Tenn., and Barrett Ashley, for the petitioners. V... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616284/ | Harry Makransky and Helen Makransky, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentMakransky v. CommissionerDocket Nos. 83212, 83356, 83357, 83463, 83464, 86007, 86008, 86381, 86490United States Tax Court36 T.C. 446; 1961 U.S. Tax Ct. LEXIS 135; May 29, 1961, Filed *135 Decisions will be entered... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616285/ | JAMES P. TUCKER, JR. AND SUSANA I. TUCKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTucker v. CommissionerDocket No. 7422-80.United States Tax CourtT.C. Memo 1983-210; 1983 Tax Ct. Memo LEXIS 578; 45 T.C.M. (CCH) 1347; T.C.M. (RIA) 83210; April 18, 1983. James P. Tucker, *579 Jr., pro se. Lawrence ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616286/ | Lewis M. Ludlow and Harriet M. Ludlow, Petitioners, v. Commissioner of Internal Revenue, RespondentLudlow v. CommissionerDocket No. 77570United States Tax Court36 T.C. 102; 1961 U.S. Tax Ct. LEXIS 174; April 18, 1961, Filed *174 Decision will be entered under Rule 50. On December 29, 1955, the petitioner and the other... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616289/ | AUGUST J. HAUPTLI, JR., AND BARBARA HAUPTLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHauptli v. CommissionerDocket No. 8254-87United States Tax CourtT.C. Memo 1991-72; 1991 Tax Ct. Memo LEXIS 105; 61 T.C.M. (CCH) 1964; T.C.M. (RIA) 91072; February 26, 1991, Filed *105 Decision will be entered for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616290/ | BERKOWITZ ENVELOPE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Berkowitz Envelope Co. v. CommissionerDocket No. 25356.United States Board of Tax Appeals21 B.T.A. 685; 1930 BTA LEXIS 1807; December 15, 1930, Promulgated *1807 The petitioner has failed to show that it sustained a deductible loss thr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616292/ | Estate of Myra C. Kitchen, by Clarence J. Hand and Victor C. Kitchen, as sole surviving executors v. Commissioner.Estate of Kitchen v. CommissionerDocket No. 1438.United States Tax Court1944 Tax Ct. Memo LEXIS 135; 3 T.C.M. (CCH) 877; T.C.M. (RIA) 44280; August 17, 1944*135 Prior to the enactment of the first estate t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616295/ | Arthur Ward v. Commissioner.Ward v. CommissionerDocket No. 14709.United States Tax Court1948 Tax Ct. Memo LEXIS 137; 7 T.C.M. (CCH) 505; T.C.M. (RIA) 48132; July 14, 1948*137 Petitioner operated retail liquor stores in South Carolina. Respondent held that petitioner's records were inadequate to verify his returns and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1164783/ | 54 Wash. 2d 650 (1959)
344 P.2d 214
ERNEST B. HILSENBERG, Appellant,
v.
GLORIA MAE HILSENBERG, Respondent.[1]
No. 34832.
The Supreme Court of Washington, Department Two.
September 24, 1959.
Hoof, Shucklin & Harris, for appellant.
Rummens, Griffin, Short & Cressman, for respondent.
FINLEY, J.
This is an action for divor... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4616296/ | ROY E. BOLTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBolter v. CommissionerDocket No. 10213-78United States Tax CourtT.C. Memo 1981-378; 1981 Tax Ct. Memo LEXIS 364; 42 T.C.M. (CCH) 467; T.C.M. (RIA) 81378; July 27, 1981Roy E. Bolter, pro se. Linda A. Jackson and Joseph R. Peters, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1169405/ | 695 P.2d 72 (1985)
72 Or.App. 54
In the matter of the Compensation of John K. Eder, Claimant.
ARGONAUT INSURANCE COMPANIES, Petitioner,
v.
John K. EDER, Respondent.
83-12044; CA A31417.
Court of Appeals of Oregon.
Argued and Submitted December 3, 1984.
Decided February 6, 1985.
Lavonne Reimer, Portland, argued the caus... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4616301/ | WILLIAM D. SHIELDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShields v. CommissionerDocket No. 19863-84.United States Tax CourtT.C. Memo 1987-495; 1987 Tax Ct. Memo LEXIS 490; 54 T.C.M. (CCH) 711; T.C.M. (RIA) 87495; September 28, 1987. *490 Petitioner's shrimp boat sank at its mooring shortly after ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616303/ | CHARLES G. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 466-89United States Tax CourtT.C. Memo 1989-410; 1989 Tax Ct. Memo LEXIS 408; 57 T.C.M. (CCH) 1220; T.C.M. (RIA) 89410; August 9, 1989Charles G. Smith, pro se. Jeffry J. Erney, for the respondent. PATEMEMORANDUM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616304/ | John Catalano and Ruth Catalano, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentCatalano v. CommissionerDocket Nos. 2506-80, 2878-80, 4885-80, 4886-80, 4976-80, 4977-80, 4978-80, 4979-80, 4981-80, 4982-80, 4983-80, 4984-80, 4985-80, 4986-80, 4987-80, 4988-80, 4989-80, 4990-80, 5265-80, 5266-80, 52... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616306/ | Walter R. Laudenslager and Marguerite Laudenslager v. Commissioner.Laudenslager v. CommissionerDocket No. 80755.United States Tax CourtT.C. Memo 1961-85; 1961 Tax Ct. Memo LEXIS 264; 20 T.C.M. (CCH) 384; T.C.M. (RIA) 61085; March 28, 1961*264 Sale of earth fill by landowner pursuant to contract occurred from time to t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616307/ | The Diamond A Cattle Company, Petitioner, v. Commissioner of Internal Revenue, RespondentDiamond A Cattle Co. v. CommissionerDocket No. 7352United States Tax Court21 T.C. 1; 1953 U.S. Tax Ct. LEXIS 52; October 9, 1953, Promulgated *52 Decision will be entered under Rule 50. 1. Accounting -- Accrual -- Year. -- The pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616308/ | CLAUD R. YOUNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentYoung v. CommissionerDocket No. 22972-81.United States Tax CourtT.C. Memo 1985-122; 1985 Tax Ct. Memo LEXIS 506; 49 T.C.M. (CCH) 981; T.C.M. (RIA) 85122; March 21, 1985. *506 Property taxes on real property owned by an unrelated corporation and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616309/ | ESTATE OF ZYGMUNT NATKANSKI, DECEASED, KRYSTYNA NATKANSKI, CO-EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNatkanski v. CommissionerDocket No. 21096-89United States Tax CourtT.C. Memo 1992-380; 1992 Tax Ct. Memo LEXIS 401; 64 T.C.M. (CCH) 55; July 7, 1992, Filed *401 Decision will be entered und... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616310/ | Spurgeon Marshall and Estate of Thelma Marshall, Deceased, Spurgeon Marshall, Community Survivor, Petitioners v. Commissioner of Internal Revenue, RespondentMarshall v. CommissionerDocket No. 6302-79United States Tax Court85 T.C. 267; 1985 U.S. Tax Ct. LEXIS 51; 85 T.C. No. 13; August 13, 1985, Filed *51 Held, allegati... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616311/ | THE UNITED GAS IMPROVEMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.United Gas Improv. Co. v. CommissionerDocket No. 106504.United States Board of Tax Appeals47 B.T.A. 715; 1942 BTA LEXIS 656; September 22, 1942, Promulgated *656 Petitioner owned practically all of the capital stock and som... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616313/ | R. Dan Allen, Petitioner v. Commissioner of Internal Revenue, RespondentAllen v. CommissionerDocket No. 23547-90United States Tax Court99 T.C. 475; 1992 U.S. Tax Ct. LEXIS 77; 99 T.C. No. 23; October 6, 1992, Filed *77 Decision will be entered under Rule 155. T overpaid his 1987 income taxes, but did not file any retu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616315/ | JOHN R. GORE and GERALDINE M. GORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGore v. CommissionerDocket No. 6756-86.United States Tax CourtT.C. Memo 1987-425; 1987 Tax Ct. Memo LEXIS 422; 54 T.C.M. (CCH) 279; T.C.M. (RIA) 87425; August 26, 1987. Robert M. Winick, for the petitioners. Steve Johnson, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616316/ | NELSON BROTHERS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNelson Bros., Inc. v. CommissionerDocket Nos. 34540-87, 20207-89.United States Tax CourtT.C. Memo 1992-726; 1992 Tax Ct. Memo LEXIS 775; 64 T.C.M. (CCH) 1594; 16 Employee Benefits Cas. (BNA) 1437; December 28, 1992, Filed *775 Decision wi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616327/ | LEONARD C. JAQUES AND SYBIL J. JAQUES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJaques v. CommissionerDocket No. 22869-88United States Tax CourtT.C. Memo 1989-673; 1989 Tax Ct. Memo LEXIS 673; 58 T.C.M. (CCH) 1026; T.C.M. (RIA) 89673; December 26, 1989Edward J. Fletcher and Stephen A. FitzPatrick, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616329/ | ERROL B. RESNICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentResnick v. CommissionerDocket Nos. 574-72, 576-72.United States Tax CourtT.C. Memo 1976-215; 1976 Tax Ct. Memo LEXIS 189; 35 T.C.M. (CCH) 940; T.C.M. (RIA) 760215; July 1, 1976, Filed As amended July 8, 1976 *189 Petitioner was a professional ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616330/ | WILLIAM M. REYNOLDS and BRENDA K. REYNOLDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentReynolds v. CommissionerDocket No. 5040-76.United States Tax CourtT.C. Memo 1979-190; 1979 Tax Ct. Memo LEXIS 336; 38 T.C.M. (CCH) 804; T.C.M. (RIA) 79190; May 16, 1979, Filed *336 Held: Respondent's determination of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616331/ | Estate of George I. Speer, Deceased, Bank of Delaware and Alice M. Speer, Executors, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Speer v. CommissionerDocket No. 3346-69United States Tax Court57 T.C. 804; 1972 U.S. Tax Ct. LEXIS 164; March 15, 1972, Filed *164 Decision will be entered for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616332/ | Robert T. Gestrich, Petitioner v. Commissioner of Internal Revenue, RespondentGestrich v. CommissionerDocket Nos. 11787-78, 12621-79United States Tax Court74 T.C. 525; 1980 U.S. Tax Ct. LEXIS 120; June 4, 1980, Filed *120 Decisions will be entered under Rule 155. Liens were placed on petitioner's real estate with resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616333/ | European Naval Stores Company, S. A., Petitioner, v. Commissioner of Internal Revenue, RespondentEuropean Naval Stores Co. v. CommissionerDocket No. 13082United States Tax Court11 T.C. 127; 1948 U.S. Tax Ct. LEXIS 111; August 5, 1948, Promulgated *111 Decision will be entered for the petitioner. Petitioner, a Belgian ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616334/ | A. H. Phillips, Inc. v. Commissioner.A. H. Phillips, Inc. v. CommissionerDocket No. 18914.United States Tax Court1951 Tax Ct. Memo LEXIS 67; 10 T.C.M. (CCH) 1007; T.C.M. (RIA) 51318; October 22, 1951*67 Petitioner is a Massachusetts corporation which for many years has been engaged in the chain store grocery business ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616335/ | RICHARD A. CORBALEY AND SYLVIA CORBALEY ALMAREZ, Petitioners v COMMISSIONER OF INTERNAL REVENUE, RespondentCorbaley v. CommissionerDocket No. 13378-81.United States Tax CourtT.C. Memo 1984-201; 1984 Tax Ct. Memo LEXIS 474; 47 T.C.M. (CCH) 1570; T.C.M. (RIA) 84201; April 23, 1984. Richard A. Corbaley and Sylvia Corbale... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616336/ | WALTER IRWIN MYERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMyers v. CommissionerDocket No. 7566-74.United States Tax CourtT.C. Memo 1976-191; 1976 Tax Ct. Memo LEXIS 216; 35 T.C.M. (CCH) 823; T.C.M. (RIA) 760191; June 14, 1976, Filed *216 Petitioner reported as income for 1972 winnings on racetrack ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616337/ | APPEAL OF JAMES BUTLER GROCERY CO. ET AL. 1James Butler Grocery Co. v. CommissionerDocket No. 5978.United States Board of Tax Appeals4 B.T.A. 378; 1926 BTA LEXIS 2294; July 26, 1926, Decided *2294 James Butler Grocery Co. owned directly 90 per cent of the voting stock of James Butler, Inc., and the remaining 10 per ce... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616338/ | Estate of Robert L. Dula, Deceased, Gloria M. Packard Polt, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentDula v. CommissionerDocket No. 43662United States Tax Court23 T.C. 646; 1955 U.S. Tax Ct. LEXIS 269; January 18, 1955, Filed *269 Decision will be entered under Rule 50. Sec. 162 (b), I. R.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616339/ | Cipollone's Sales and Service, Incorporated v. Commissioner. Vincent Cipollone and former wife, Helen A. Cipollone v. Commissioner. Vincent C. Cipollone v. Commissioner.Cipollone's Sales & Service, Inc. v. CommissionerDocket Nos. 50082-50084.United States Tax CourtT.C. Memo 1956-80; 1956 Tax Ct. Memo LEXIS 218; 15 T.C.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616340/ | Frank M. Hill Machine Company, Petitioner, v. Henry L. Stimson, Secretary of War, RespondentFrank M. Hill Machine Co. v. StimsonDocket No. 82 R.United States Tax Court4 T.C. 922; 1945 U.S. Tax Ct. LEXIS 211; March 2, 1945, Promulgated *211 Jurisdiction -- 90-Day Filing Period -- Renegotiation. -- A proceeding based up... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616341/ | Joseph F. Lauinger, Petitioner, v. Commissioner of Internal Revenue, RespondentLauinger v. CommissionerDocket No. 63098United States Tax Court31 T.C. 934; 1959 U.S. Tax Ct. LEXIS 247; January 30, 1959, Filed *247 Decision will be entered for the respondent. Held, petitioner realized unreported income for 1947 in the a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616342/ | BROWN SHOE COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown Shoe Co. v. CommissionerDocket No. 102047.United States Board of Tax Appeals45 B.T.A. 212; 1941 BTA LEXIS 1157; September 26, 1941, Promulgated *1157 Because of a desire to assure itself of the services of its president, petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616343/ | Estate of John J. Hessian, Deceased, Florence F. Peck, Executrix v. Commissioner.Estate of Hessian v. CommissionerDocket No. 110139.United States Tax Court1943 Tax Ct. Memo LEXIS 334; 1 T.C.M. (CCH) 1007; T.C.M. (RIA) 43203; April 29, 1943*334 Milton Weiss, Esq., for the petitioner. James C. Maddox, Esq., for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616344/ | Francis J. DeFontes v. Commissioner.De Fontes v. CommissionerDocket No. 5932-66.United States Tax CourtT.C. Memo 1968-84; 1968 Tax Ct. Memo LEXIS 216; 27 T.C.M. (CCH) 401; T.C.M. (RIA) 68084; May 7, 1968. Filed Francis J. DeFontes, pro se, 2019 N St. N. W., Washington, D. C. William Morris, for the respondent. KERNMem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616345/ | Albert C. Becken, Jr., Petitioner, v. Commissioner of Internal Revenue, RespondentBecken v. CommissionerDocket No. 4600United States Tax Court5 T.C. 498; 1945 U.S. Tax Ct. LEXIS 115; July 27, 1945, Promulgated *115 Decision will be entered under Rule 50. 1. The sum of $ 17,000 received by petitioner in a compromise se... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616347/ | HENRY GHERMAN and JOAN GHERMAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Gherman v. CommissionerDocket Nos. 13130-79, 13131-79, 8408-80, 8409-80, 16804-80.United States Tax CourtT.C. Memo 1981-248; 1981 Tax Ct. Memo LEXIS 499; 41 T.C.M. (CCH) 1546; T.C.M. (RIA) 81248; May 20, 1981. Marvin ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616348/ | John R. Rictor and Kay Rictor, Petitioners, v. Commissioner of Internal Revenue, RespondentRictor v. CommissionerDocket No. 55334United States Tax Court26 T.C. 913; 1956 U.S. Tax Ct. LEXIS 111; August 8, 1956, Filed *111 Decision will be entered for the respondent. 1. Estimated Tax -- Additions to Tax -- Concurrent Im... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616349/ | Gertrude Libbey Anthony, Petitioner, v. Commissioner of Internal Revenue, RespondentAnthony v. CommissionerDocket No. 12150United States Tax Court9 T.C. 956; 1947 U.S. Tax Ct. LEXIS 32; November 20, 1947, Promulgated *32 Decision will be entered for the respondent. The petitioner was sole income beneficiary of a testa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616352/ | Michael J. Ippolito and Agnes Ippolito v. Commissioner.Ippolito v. CommissionerDocket No. 84486.United States Tax CourtT.C. Memo 1965-167; 1965 Tax Ct. Memo LEXIS 163; 24 T.C.M. (CCH) 894; T.C.M. (RIA) 65167; June 24, 1965George V. Delson and Arnold Broser, for the petitioners. Robert D. Whoriskey and Lee A. Kamp, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616386/ | John W. Kieckhefer, Petitioner, v. Commissioner of Internal Revenue, RespondentKieckhefer v. CommissionerDocket No. 19326United States Tax Court15 T.C. 111; 1950 U.S. Tax Ct. LEXIS 114; August 10, 1950, Promulgated 1950 U.S. Tax Ct. LEXIS 114">*114 Decision will be entered for the respondent. Early in August 1944 peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616387/ | Estate of Eliza W. Blackford, Deceased, Bank of Charles Town, Administrator, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Blackford v. CommissionerDocket No. 3212-80United States Tax Court77 T.C. 1246; 1981 U.S. Tax Ct. LEXIS 14; December 8, 1981, Filed 1981 U.S. Tax Ct. LEXIS 14">*14 Decision wi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616389/ | Harold Bell Company v. Commissioner.Harold Bell Co. v. CommissionerDocket No. 42165.United States Tax CourtT.C. Memo 1955-103; 1955 Tax Ct. Memo LEXIS 237; 14 T.C.M. 343; T.C.M. (RIA) 55103; April 25, 19551955 Tax Ct. Memo LEXIS 237">*237 M.U.S. Kjorlaug, Esq., for the petitioner. M. Clifton Maxwell, Esq., for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616390/ | WALTER AINSWORTH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAinsworth v. CommissionerDocket No. 17313-82.United States Tax CourtT.C. Memo 1987-398; 1987 Tax Ct. Memo LEXIS 395; 54 T.C.M. 122; T.C.M. (RIA) 87398; August 11, 1987. Joe K. Gordon, for the petitioner. Helen T. Repsis, for the respondent. S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616391/ | Jackson K. Duckworth and Lola Duckworth v. Commissioner.Duckworth v. CommissionerDocket No. 89089.United States Tax CourtT.C. Memo 1962-145; 1962 Tax Ct. Memo LEXIS 165; 21 T.C.M. 756; T.C.M. (RIA) 62145; June 15, 19621962 Tax Ct. Memo LEXIS 165">*165 Held: 1. Under the facts of this case the Commissioner is sustained... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653863/ | CONTENTdm
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To experience full interactivity, please enable Javascript in your browser. | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4616353/ | LOUIS J. and PATRICIA A. MICHOT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMichot v. CommissionerDocket Nos. 10474-79, 2257-80.United States Tax CourtT.C. Memo 1982-128; 1982 Tax Ct. Memo LEXIS 620; 43 T.C.M. (CCH) 792; T.C.M. (RIA) 82128; March 16, 1982. F. Kelleher Riess,William T. Steen, and James ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616354/ | AFFILIATED ENTERPRISES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Affiliated Enterprises, Inc. v. CommissionerDocket No. 96603.United States Board of Tax Appeals42 B.T.A. 390; 1940 BTA LEXIS 1011; July 19, 1940, Promulgated *1011 1. Taxpayer was organized to carry on the business of selling a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616358/ | J. D. TAYLOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Taylor v. CommissionerDocket No. 9560.United States Board of Tax Appeals9 B.T.A. 1053; 1928 BTA LEXIS 4314; January 3, 1928, Promulgated *4314 The respondent's determination that income received by petitioner while a resident of Arizona from his... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616359/ | Appeal of J. BACH CO.J. Bach Co. v. CommissionerDocket No. 727.United States Board of Tax Appeals1 B.T.A. 1169; 1925 BTA LEXIS 2627; May 21, 1925, decided Submitted May 7, 1925. *2627 John Mcd. Fox, Esq., for the taxpayer. John D. Foley, Esq., for the Commissioner. *1169 Before GRAUPNER and TRAMMELL. This appeal i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616360/ | ESTATE OF RUSSELL E. HUTCHINSON, PHILLIP E. HUTCHINSON AND RICHARD A. HUTCHINSON, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Hutchinson v. CommissionerDocket No. 13925-82.United States Tax CourtT.C. Memo 1984-55; 1984 Tax Ct. Memo LEXIS 618; 47 T.C.M. (CCH) 1018; T.C.M. (RIA) 840... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616363/ | APPEAL OF EDWARD MALLINCKRODT, SR.Mallinckrodt v. CommissionerDocket No. 1750.United States Board of Tax Appeals4 B.T.A. 1112; 1926 BTA LEXIS 2080; September 27, 1926, Decided *2080 1. GAIN FROM DISPOSITION OF CORPORATE STOCK. - Prior to June, 1919, petitioner had acquired and then owned 300 shares of stock of Mechan... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616365/ | HENNEPIN LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hennepin Lumber Co. v. CommissionerDocket No. 22554.United States Board of Tax Appeals19 B.T.A. 280; 1930 BTA LEXIS 2435; March 14, 1930, Promulgated *2435 DEDUCTION - BAD DEBT. - In its 1922 return petitioner took deductions for specific... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616366/ | GLADYS E. BOLDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBolden v. CommissionerDocket No. 2125-77.United States Tax CourtT.C. Memo 1978-294; 1978 Tax Ct. Memo LEXIS 218; 37 T.C.M. (CCH) 1232; T.C.M. (RIA) 78294; July 31, 1978, Filed Gladys E. Bolden, pro se. W. Robert Abramitis, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616368/ | NATIONAL PROTECTIVE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Protective Ins. Co. v. CommissionerDocket No. 101709.United States Board of Tax Appeals44 B.T.A. 978; 1941 BTA LEXIS 1251; July 10, 1941, Promulgated 1941 BTA LEXIS 1251">*1251 An insurance company, doing a smal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616369/ | John Harper and Constance Harper, Petitioners v. Commissioner of Internal Revenue, RespondentHarper v. CommissionerDocket No. 4588-67United States Tax Court54 T.C. 1121; 1970 U.S. Tax Ct. LEXIS 132; May 26, 1970, Filed 1970 U.S. Tax Ct. LEXIS 132">*132 Decision will be entered under Rule 50. Held: (1) Respondent's use... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616370/ | ALOIS M. SONNLEITNER and MILDRED A. SONNLEITNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSonnleitner v. CommissionerDocket No. 3671-74.United States Tax CourtT.C. Memo 1976-249; 1976 Tax Ct. Memo LEXIS 154; 35 T.C.M. 1083; T.C.M. (RIA) 760249; August 11, 1976, Filed Frank E. Magee and Thomas S. Moore... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616371/ | Lesly Cohen v. Commissioner.Cohen v. CommissionerDocket No. 46719.United States Tax CourtT.C. Memo 1957-172; 1957 Tax Ct. Memo LEXIS 78; 16 T.C.M. 763; T.C.M. (RIA) 57172; September 12, 19571957 Tax Ct. Memo LEXIS 78">*78 Held: 1. That, where petitioner received almost all of his income from the illegal operation of a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616372/ | Frank Thomas Bachmura, Petitioner, v. Commissioner of Internal Revenue, RespondentBachmura v. CommissionerDocket No. 60388United States Tax Court32 T.C. 1117; 1959 U.S. Tax Ct. LEXIS 101; August 24, 1959, Filed 1959 U.S. Tax Ct. LEXIS 101">*101 Decision will be entered for the respondent. Beginning in September of 195... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616373/ | APPEAL OF K. B. BIRKELAND.Birkeland v. CommissionerDocket No. 3464.United States Board of Tax Appeals3 B.T.A. 209; 1925 BTA LEXIS 1999; December 21, 1925, Decided Submitted July 1, 1925. 1925 BTA LEXIS 1999">*1999 Allowable deductions in computing net income determined. K. B. Birkeland and C. T. Mortonson, C.P.A., f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616375/ | NEWBLOCK OIL COMPANY OF TEXAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Newblock Oil Co. v. CommissionerDocket No. 28045.United States Board of Tax Appeals26 B.T.A. 696; 1932 BTA LEXIS 1267; July 25, 1932, Promulgated 1932 BTA LEXIS 1267">*1267 The petitioner, incorporated under the laws of the Stat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616376/ | Lilly Harris v. Commissioner.Harris v. CommissionerDocket No. 1802-66.United States Tax CourtT.C. Memo 1969-49; 1969 Tax Ct. Memo LEXIS 248; 28 T.C.M. 272; T.C.M. (RIA) 69049; March 13, 1969, Filed 1969 Tax Ct. Memo LEXIS 248">*248 1. Held, petitioner has failed to prove that some of the unexplained bank deposits, not... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616377/ | HGA CINEMA TRUST, BURTON W. KANTER, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHGA Cinema Trust v. CommissionerDocket Nos. 37830-85; 39610-85United States Tax CourtT.C. Memo 1989-370; 1989 Tax Ct. Memo LEXIS 369; 57 T.C.M. 1066; T.C.M. (RIA) 89370; July 25, 1989; As corrected July 24, 1989 Burto... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616378/ | Estate of E. P. Lamberth, Deceased, Mary R. Lamberth, Executrix, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentEstate of Lamberth v. CommissionerDocket Nos. 57436, 57437, 57438United States Tax Court31 T.C. 302; 1958 U.S. Tax Ct. LEXIS 45; October 31, 1958, Filed 1958 U.S. Tax Ct. LEXIS 45">*45 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616379/ | Frederick W. Bredahl v. Commissioner.Bredahl v. CommissionerDocket No. 3320-67.United States Tax CourtT.C. Memo 1968-223; 1968 Tax Ct. Memo LEXIS 78; 27 T.C.M. 1094; T.C.M. (RIA) 68223; September 30, 1968. Filed Frederick W. Bredahl, pro se, 2 Charlestown Rd., Phoenixville, Pa. Mary Ann Hagan, for the respondent. FEAT... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616380/ | Ada N. Maestre and Bernardo L. La Fontaine, Petitioners v. Commissioner of Internal Revenue, RespondentMaestre v. CommissionerDocket No. 8674-78United States Tax Court73 T.C. 337; 1979 U.S. Tax Ct. LEXIS 18; November 26, 1979, Filed 1979 U.S. Tax Ct. LEXIS 18">*18 Decision will be entered under Rule 155. Petitioners, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616381/ | JOHN D. COLLINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCollins v. CommissionerDocket No. 5168-78.United States Tax CourtT.C. Memo 1980-133; 1980 Tax Ct. Memo LEXIS 447; 40 T.C.M. 233; T.C.M. (RIA) 80133; April 23, 1980, Filed John D. Collins, Pro Se. John W. Harris, for the respondent. NIMSMEMORAN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616382/ | ARLENE C. WOLF LILLIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLillie v. CommissionerDocket No. 3342-76.United States Tax CourtT.C. Memo 1978-106; 1978 Tax Ct. Memo LEXIS 407; 37 T.C.M. 482; T.C.M. (RIA) 780106; March 20, 1978, Filed Arlene C. Wolf Lillie, pro se. Joseph R. Peters, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537251/ | NOT RECOMMENDED FOR PUBLICATION
File Name: 20a0301n.06
Case No. 19-3713
UNITED STATES COURT OF APPEALS FILED
FOR THE SIXTH CIRCUIT May 2... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616384/ | SIERRA CLUB, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSierra Club, Inc. v. CommissionerDocket No. 8650-91United States Tax CourtT.C. Memo 1993-199; 1993 Tax Ct. Memo LEXIS 202; 65 T.C.M. 2582; May 10, 1993, Filed 1993 Tax Ct. Memo LEXIS 202">*202 P is an organization generally exempt from Federa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616385/ | HUTTERISCHE BRUDER GEMEINDE AND MICHAEL WALDNER, JOSEPH E. WALDNER, JOHANN J. WALDNER, JOSEPH J. KLEINSASSER, JOSEPH M. WALDNER, MICHAEL WALDNER, SR., AND JOSEPH KLEINSASSER, SR., TRUSTEES AND SUCCESSORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hutterische Bruder Gemeinde v. CommissionerDocket No. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616393/ | Indiana Broadcasting Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentIndiana Broadcasting Corp. v. CommissionerDocket No. 95414United States Tax Court41 T.C. 793; 1964 U.S. Tax Ct. LEXIS 136; March 13, 1964, Filed 1964 U.S. Tax Ct. LEXIS 136">*136 Decision will be entered under Rule 50. Petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616395/ | GEORGE G. CLARK, ANNIE M. MORSE, AND WALKER L. HUSE, TRUSTEES, ESTATE OF CHARLES H. CUMMINGS, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Clark v. CommissionerDocket No. 7927.United States Board of Tax Appeals8 B.T.A. 197; 1927 BTA LEXIS 2927; September 22, 1927, Promulgated 1927 BTA LEXIS 29... | 01-04-2023 | 11-21-2020 |
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