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https://www.courtlistener.com/api/rest/v3/opinions/4616397/ | WARREN NATIONAL BANK, EXECUTOR, ESTATE OF H. A. SIGGINS, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Warren Nat'l Bank v. CommissionerDocket No. 38988.United States Board of Tax Appeals22 B.T.A. 759; 1931 BTA LEXIS 2070; March 17, 1931, Promulgated 1931 BTA LEXIS 2070">*2070 1. Held that a c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616398/ | Pepcol Manufacturing Co., Petitioner v. Commissioner of Internal Revenue, RespondentPepcol Mfg. Co. v. CommissionerDocket No. 38290-86United States Tax Court98 T.C. 127; 1992 U.S. Tax Ct. LEXIS 14; 98 T.C. No. 11; February 5, 1992, Filed Decision will be entered for petitioner. P purchased equipment which it used to p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616400/ | Charles A. Collins, Petitioner v. Commissioner of Internal Revenue, RespondentCollins v. CommissionerDocket No. 299-66United States Tax Court48 T.C. 45; 1967 U.S. Tax Ct. LEXIS 118; April 20, 1967, Filed 1967 U.S. Tax Ct. LEXIS 118">*118 Decision will be entered under Rule 50. Held, petitioner agreed, and was required... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616401/ | SIMON A. HASKEL AND BARBARA A. HASKEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHaskel v. CommissionerDocket No. 1846-78.United States Tax CourtT.C. Memo 1980-243; 1980 Tax Ct. Memo LEXIS 342; 40 T.C.M. 615; T.C.M. (RIA) 80243; July 9, 1980, Filed 1980 Tax Ct. Memo LEXIS 342">*342 Petitioners investe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616403/ | Whiteman Stewart, Petitioner v. Commissioner of Internal Revenue, RespondentStewart v. CommissionerDocket No. 1954-68United States Tax Court53 T.C. 344; 1969 U.S. Tax Ct. LEXIS 17; November 26, 1969, Filed 1969 U.S. Tax Ct. LEXIS 17">*17 Decision will be entered under Rule 50. Friedrich, petitioner's corporate employe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616404/ | Premier Products Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of William D. McCullough, Deceased, John J. Browne and John F. Linehan, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentPremier Products Co. v. CommissionerDocket Nos. 110690, 110691United States Tax Cou... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616405/ | Glenshaw Glass Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentGlenshaw Glass Co. v. CommissionerDocket No. 36536United States Tax Court23 T.C. 1004; 1955 U.S. Tax Ct. LEXIS 228; March 14, 1955, Filed 1955 U.S. Tax Ct. LEXIS 228">*228 Decision will be entered under rule 50. Payment of royalti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616408/ | BERNARD P. McDONOUGH AND ALMA G. McDONOUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.McDonough v. CommissionerDocket No. 7612-75.United States Tax CourtT.C. Memo 1977-50; 1977 Tax Ct. Memo LEXIS 392; 36 T.C.M. 213; T.C.M. (RIA) 770050; February 28, 1977, Filed 1977 Tax Ct. Memo LEXIS 392">*392 Petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616409/ | Campbell P. Ridley and Evelyn S. Ridley, Petitioners v. Commissioner of Internal Revenue, RespondentRidley v. CommissionerDocket No. 1814-71United States Tax Court58 T.C. 439; 1972 U.S. Tax Ct. LEXIS 109; June 8, 1972, Filed 1972 U.S. Tax Ct. LEXIS 109">*109 Decision will be entered under Rule 50. Petitioners granted ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616410/ | FRANK HENRY WALLEY AND ANNABELLE LILLIAN WALLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWalley v. CommissionerDocket No. 13070-80.United States Tax CourtT.C. Memo 1985-102; 1985 Tax Ct. Memo LEXIS 533; 49 T.C.M. 904; T.C.M. (RIA) 85102; March 6, 1985. Richard Elliott, for the respondent. DRENNENME... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616411/ | WALTER F. BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown v. CommissionerDocket No. 12748.United States Board of Tax Appeals13 B.T.A. 832; 1928 BTA LEXIS 3163; October 9, 1928, Promulgated 1928 BTA LEXIS 3163">*3163 Where one accepts a Governmental appointment which requires his presence and w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616413/ | CANNONSBURG SKIING CORPORATION, (FORMERLY BROWN-SCHAEFER CORPORATION), TRANSFEREE OF THE ASSETS OF CANNONSBURG SKIING CORPORATION, TRANSFEROR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; WALTER J. RUSSELL and MARY ANN RUSSELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCannonsburg Skiing... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616416/ | PAUL MASARU ONO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOno v. CommissionerDocket No. 28123-87United States Tax CourtT.C. Memo 1989-555; 1989 Tax Ct. Memo LEXIS 553; 58 T.C.M. 360; T.C.M. (RIA) 89555; October 10, 19891989 Tax Ct. Memo LEXIS 553">*553 Over $ 230,000 in cash found in a trash bag in P'... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616417/ | H. C. LISTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lister v. CommissionerDocket No. 13732.United States Board of Tax Appeals18 B.T.A. 699; 1930 BTA LEXIS 2607; January 8, 1930, Promulgated 1930 BTA LEXIS 2607">*2607 FRAUD PENALTY. - The evidence in this case proves that the petitioner's return s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616419/ | CHARLES HAVARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELLA J. WILLIAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OLIVE R. POPE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Havard v. CommissionerDocket Nos. 29273, 29274, 32841.United States Board of Tax Appeal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616420/ | Edrie Boyer, also known as Edrie Boyer Costine v. Commissioner.Boyer v. CommissionerDocket No. 37868.United States Tax CourtT.C. Memo 1955-11; 1955 Tax Ct. Memo LEXIS 326; 14 T.C.M. 34; T.C.M. (RIA) 55011; January 24, 19551955 Tax Ct. Memo LEXIS 326">*326 1. There was no appearance or evidence presented on behalf of p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616421/ | CLUB VIEW CORPORATION, et al., 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Club View Corp. v. CommissionerDocket Nos. 4152-73, 4153-73, and 4154-73.United States Tax CourtT.C. Memo 1975-214; 1975 Tax Ct. Memo LEXIS 161; 34 T.C.M. 922; T.C.M. (RIA) 750214; June 30, 1975, Filed Gerald A. Dechow, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616422/ | WEIDMANN SILK DYEING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Weidmann Silk Dyeing Co. v. CommissionerDocket No. 27810.United States Board of Tax Appeals18 B.T.A. 642; 1930 BTA LEXIS 2619; January 6, 1930, Promulgated 1930 BTA LEXIS 2619">*2619 James C. Peacock, Esq., and C. E. Koss, Esq., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616423/ | STINNETT'S PONTIAC SERVICE, INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Stinnett's Pontiac Service, Inc. v. CommissionerDocket Nos. 112-78, 117-78, 182-78.United States Tax CourtT.C. Memo 1982-314; 1982 Tax Ct. Memo LEXIS 434; 44 T.C.M. 55; T.C.M. (RIA) 82314; June 7, 1982. 1982 Tax Ct.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616424/ | Hubert M. Luna and Bennie I. Luna, Petitioners, v. Commissioner of Internal Revenue, RespondentLuna v. CommissionerDocket No. 2702-62United States Tax Court42 T.C. 1067; 1964 U.S. Tax Ct. LEXIS 44; September 18, 1964, Filed 1964 U.S. Tax Ct. LEXIS 44">*44 Decision will be entered for the respondent. A lump-sum payment... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616425/ | GEORGE B. FRIEND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Friend v. CommissionerDocket No. 5000.United States Board of Tax Appeals8 B.T.A. 712; 1927 BTA LEXIS 2817; October 10, 1927, Promulgated 1927 BTA LEXIS 2817">*2817 1. Salaries paid held to be reasonable. 2. Partial loss due to fire denied... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616427/ | Michael A. Tougher, Jr., and Amelia L. Tougher, Petitioners v. Commissioner of Internal Revenue, RespondentTougher v. CommissionerDocket No. 4335-67United States Tax Court51 T.C. 737; 1969 U.S. Tax Ct. LEXIS 195; February 6, 1969, Filed 1969 U.S. Tax Ct. LEXIS 195">*195 Decision will be entered for the respondent. T, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616428/ | CRAWFORD H. ELLIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ellis v. CommissionerDocket No. 95133.United States Board of Tax Appeals40 B.T.A. 735; 1939 BTA LEXIS 811; October 18, 1939, Promulgated 1939 BTA LEXIS 811">*811 HEAD OF A FAMILY. - Petitioner agreed to support a minor grandchild on conditi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616430/ | Estate of Myron Selznick, Deceased, Bank of America National Trust and Savings Association, David O. Selznick and Charles H. Sachs, Executors v. Commissioner.Estate of Myron Selznick v. CommissionerDocket No. 14985.United States Tax Court1949 Tax Ct. Memo LEXIS 221; 8 T.C.M. 341; T.C.M. (RIA) 49074; April 1, 19491949 T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616431/ | Anna Davidoff, Transferee v. Commissioner. Earl Davidoff, Transferee v. Commissioner.Davidoff v. CommissionerDocket Nos. 30368 and 30369.United States Tax Court1951 Tax Ct. Memo LEXIS 40; 10 T.C.M. 1110; T.C.M. (RIA) 51348; November 20, 19511951 Tax Ct. Memo LEXIS 40">*40 George R. Sherriff, Esq., for the petitioners.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2337634/ | 250 S.W.3d 279 (2007)
Anthony IVERS, Sr. and Misty Rhine, Appellants,
v.
ARKANSAS DEPARTMENT OF HUMAN SERVICES, Appellee.
Nos. CA 05-1281, CA 06-137.
Court of Appeals of Arkansas.
February 21, 2007.
Rehearing Denied April 4, 2007.
*280 Dale Casto, Bentonville, AR, for appellant Anthony Ivers, Sr.
Gail Segers, for appel... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4616444/ | MERRILL LYNCH & CO., INC. & SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMerrill Lynch & Co. v. Comm'rNo. 18170-98 United States Tax Court120 T.C. 12; 2003 U.S. Tax Ct. LEXIS 3; 120 T.C. No. 3; RIA TM 55017; January 15, 2003, Filed *3 Redemption shall be treated as payment in exchange for st... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616454/ | Loren S. Brumber v. Commissioner.Loren S. Brumber v. CommissionerDocket No. 31820.United States Tax Court1952 Tax Ct. Memo LEXIS 277; 11 T.C.M. (CCH) 289; T.C.M. (RIA) 52087; March 31, 1952Norman R. Brown, Esq., and Edwin S. Phillips, Esq., Ellicott Square Bldg., Buffalo, N. Y., for the petitioner. Clay C. Holmes, Esq.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616455/ | Kenneth W. Daehler and Mary Daehler, his wife, Petitioners, v. Commissioner of Internal Revenue, RespondentDaehler v. CommissionerDocket No. 61831United States Tax Court31 T.C. 722; 1959 U.S. Tax Ct. LEXIS 265; January 12, 1959, Filed *265 Decision will be entered under Rule 50. Petitioner was employed as a salesman b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616456/ | S. H. BERCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROSE BERCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Berch v. CommissionerDocket Nos. 64746, 64747.United States Board of Tax Appeals35 B.T.A. 385; 1937 BTA LEXIS 884; January 29, 1937, Promulgated *884 CAPITAL GAIN OR ORDINA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616457/ | RALPH T. FRENCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrench v. CommissionerDocket No. 19352-91United States Tax CourtT.C. Memo 1992-395; 1992 Tax Ct. Memo LEXIS 417; 64 T.C.M. (CCH) 155; July 15, 1992, Filed *417 Decision will be entered under Rule 155. For Ralph T. French, pro se. For Responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616459/ | John G. Allen and Maxine S. Allen, Petitioners v. Commissioner of Internal Revenue, RespondentAllen v. CommissionerDocket No. 2501-70United States Tax Court57 T.C. 12; 1971 U.S. Tax Ct. LEXIS 47; October 4, 1971, Filed *47 Decision will be entered under Rule 50. Taxpayer, in 1965, made a gift of a 5-year rent-free lea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616460/ | Frances Cokes, Petitioner v. Commissioner of Internal Revenue, RespondentCokes v. CommissionerDocket No. 7435-84United States Tax Court91 T.C. 222; 1988 U.S. Tax Ct. LEXIS 104; 91 T.C. No. 19; August 15, 1988August 15, 1988, Filed *104 Decision will be entered for the respondent. 17Petitioner owned 0.422900 of the tot... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616462/ | Robert L. Hunter and Mae V. Hunter, Petitioners, v. Commissioner of Internal Revenue, RespondentHunter v. CommissionerDocket No. 5666-64United States Tax Court46 T.C. 477; 1966 U.S. Tax Ct. LEXIS 78; June 30, 1966, Filed *78 Decision will be entered under Rule 50Petitioners owned and operated an irrigated farm in Color... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616463/ | Clarence A. Boddie v. Commissioner.Boddie v. CommissionerDocket No. 80241.United States Tax CourtT.C. Memo 1961-72; 1961 Tax Ct. Memo LEXIS 276; 20 T.C.M. (CCH) 350; T.C.M. (RIA) 61072; March 16, 1961*276 The cost of a new furnace and heating system installed in petitioner's rental property held to be a capital expend... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616464/ | Merrimac Hat Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentMerrimac Hat Corp. v. CommissionerDocket No. 50382United States Tax Court32 T.C. 1082; 1959 U.S. Tax Ct. LEXIS 104; August 18, 1959, Filed *104 Decision will be entered under Rule 50. Section 3807, 1939 Code: Respondent allowed excess... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616466/ | Horowitz Bros. & Margareten v. Commissioner.Horowitz Bros. & Margareten v. CommissionerDocket No. 24055.United States Tax Court1951 Tax Ct. Memo LEXIS 152; 10 T.C.M. (CCH) 698; T.C.M. (RIA) 51228; August 3, 1951*152 David B. Chase, Esq., for the petitioner. Sheldon V. Ekman, Esq., for the respondent. TURNER Memorandu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616467/ | SOLBAR EASTERN CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSolbar Eastern Corp. v. CommissionerDocket No. 4924-71.United States Tax CourtT.C. Memo 1975-205; 1975 Tax Ct. Memo LEXIS 168; 34 T.C.M. (CCH) 880; T.C.M. (RIA) 750205; June 26, 1975, Filed Raymond Wallenstein, for the petitioner. Ala... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616468/ | Contra Costa Trucking Company (a dissolved corporation) Thomas H. Gentry, E. W. McGah and H. W. Gentry, Trustees v. Commissioner.Contra Costa Trucking Co. v. CommissionerDocket No. 1164-62.United States Tax CourtT.C. Memo 1963-204; 1963 Tax Ct. Memo LEXIS 138; 22 T.C.M. (CCH) 1018; T.C.M. (RIA) 63204; July 31, 1963*138... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616469/ | L. Heller and Son, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentL. Heller & Son, Inc. v. CommissionerDocket No. 18987United States Tax Court12 T.C. 1109; 1949 U.S. Tax Ct. LEXIS 152; June 22, 1949, Promulgated *152 Decision will be entered under Rule 50. Petitioner's payment of debts of subsidiary ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616470/ | ESTATE OF MAUDE V. GLASS, DECEASED, WILLIAM G. GLASS, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Glass v. CommissionerDocket No. 10752-78.United States Tax CourtT.C. Memo 1981-191; 1981 Tax Ct. Memo LEXIS 555; 41 T.C.M. (CCH) 1303; T.C.M. (RIA) 81191; April 21, 1981. William G. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616471/ | The Locomotive Finished Material Company, Petitioner, v. Commissioner of Internal Revenue, RespondentLocomotive Finished Material Co. v. CommissionerDocket No. 52900United States Tax Court25 T.C. 240; 1955 U.S. Tax Ct. LEXIS 49; November 4, 1955, Filed *49 Decision will be entered under Rule 50. Excess Profits Tax -- ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616472/ | JOHN R. KOSTOS AND JOAN M. KOSTOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKostos v. CommissionerDocket No. 19495-82.United States Tax CourtT.C. Memo 1983-698; 1983 Tax Ct. Memo LEXIS 96; 47 T.C.M. (CCH) 393; T.C.M. (RIA) 83698; November 23, 1983. John J. Vassen and Patrick B. Mathis, for the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616473/ | LOUIS REVADER and LETTIE MAE REVADER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRevader v. CommissionerDocket No. 7293-78.United States Tax CourtT.C. Memo 1980-473; 1980 Tax Ct. Memo LEXIS 112; 41 T.C.M. (CCH) 240; T.C.M. (RIA) 80473; October 22, 1980, Filed *112 Held: 1. Respondent failed to prove by... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616474/ | Charles E. Austin v. Commissioner. Margaret P. Austin v. Commissioner.Austin v. CommissionerDocket Nos. 835 and 836.United States Tax Court1944 Tax Ct. Memo LEXIS 77; 3 T.C.M. (CCH) 1106; T.C.M. (RIA) 44335; October 19, 1944*77 Samuel Shapero, Esq., for the petitioners. Melvin S. Huffaker, Esq., for the respondent. O... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616475/ | EMILY GALE LOWERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lowery v. CommissionerDocket No. 57646.United States Board of Tax Appeals27 B.T.A. 137; 1932 BTA LEXIS 1120; November 25, 1932, Promulgated *1120 When the owner of a property right assigns merely the income arising therefrom and retains the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616477/ | James E. Thompson, Jr., Petitioner v. Commissioner of Internal Revenue and Board of Trustees of The Central Pension Fund of The International Union of Operating Engineers and Participating Employers, RespondentsThompson v. CommissionerDocket No. 8723-77RUnited States Tax Court71 T.C. 32; 1978 U.S. Tax Ct. LEXIS 43; 1 E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616478/ | R. G. LeTourneau, Inc., Petitioner, v. Administrator of General Services, RespondentR. G. Le Tourneau, Inc. v. Administrator of General ServicesDocket No. 907-R.United States Tax Court29 T.C. 737; 1958 U.S. Tax Ct. LEXIS 269; January 30, 1958, Filed *269 Decision will be entered for the respondent. War Contracts -- Re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616479/ | Flying Tigers Oil Co., Inc., Petitioner v. Commissioner of Internal Revenue, RespondentFlying Tigers Oil Co. v. CommissionerDocket No. 11843-88United States Tax Court92 T.C. 1261; 1989 U.S. Tax Ct. LEXIS 86; 92 T.C. No. 82; June 13, 1989June 13, 1989, Filed *86 An order will be entered granting respondent's motion. Re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616480/ | JAMES L. KERR AND GRACE E. KERR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKerr v. CommissionerDocket No. 32253-85.United States Tax CourtT.C. Memo 1987-470; 1987 Tax Ct. Memo LEXIS 466; 54 T.C.M. (CCH) 576; T.C.M. (RIA) 87470; September 17, 1987. *466 Petitioners have conceded that their family trus... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616481/ | J. Henry DeBoer and Martha DeBoer, Petitioners, v. Commissioner of Internal Revenue, RespondentDe Boer v. CommissionerDocket No. 26166United States Tax Court16 T.C. 662; 1951 U.S. Tax Ct. LEXIS 240; March 29, 1951, Promulgated *240 Decision will be entered under Rule 50. Petitioner husband suffered a loss from sale of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616482/ | ROBERT PALANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPalano v. CommissionerDocket No. 33532-85.United States Tax CourtT.C. Memo 1987-211; 1987 Tax Ct. Memo LEXIS 205; 53 T.C.M. (CCH) 676; T.C.M. (RIA) 87211; April 27, 1987. William J. Neild, for the petitioner. Stephen C. Best, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616484/ | B. L. SHELHORSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShelhorse v. CommissionerDocket No. 7848-77.United States Tax CourtT.C. Memo 1980-98; 1980 Tax Ct. Memo LEXIS 483; 40 T.C.M. (CCH) 33; T.C.M. (RIA) 80098; March 31, 1980, Filed; As Amended May 15, 1980 Gary L. Bengston, for the petitioner. Rona... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616450/ | MALCOLM G. GIBBS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gibbs v. CommissionerDocket No. 78229.United States Board of Tax Appeals34 B.T.A. 1028; 1936 BTA LEXIS 611; September 29, 1936, Promulgated 1936 BTA LEXIS 611">*611 In 1931 petitioner expended a certain sum of money in payment of attorney fe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616452/ | Frank W. Byrne v. Commissioner.Frank W. Byrne v. CommissionerDocket No. 4290.United States Tax Court1945 Tax Ct. Memo LEXIS 90; 4 T.C.M. 864; T.C.M. (RIA) 45282; September 7, 1945Harold A. Kertz, Esq., for the petitioner. W. J. McFarland, Esq., for the respondent. MURDOCKMemorandum Findings of Fact and Opinion The Com... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616432/ | JAMES V. SCHMITZ and VERA SCHMITZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchmitz v. CommissionerDocket No. 12924-82.United States Tax CourtT.C. Memo 1983-714; 1983 Tax Ct. Memo LEXIS 74; 47 T.C.M. 490; T.C.M. (RIA) 83714; November 30, 1983. James V. Schmitz, pro se. Michael Sheeley, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616433/ | American Bemberg Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentAmerican Bemberg Corp. v. CommissionerDocket No. 8541United States Tax Court10 T.C. 361; 1948 U.S. Tax Ct. LEXIS 256; February 25, 1948, Promulgated 1948 U.S. Tax Ct. LEXIS 256">*256 Decision will be entered under Rule 50. During ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616435/ | J. Terry Huffstutler v. Commissioner.Huffstutler v. CommissionerDocket No. 26046.United States Tax Court1953 Tax Ct. Memo LEXIS 18; 12 T.C.M. 1422; T.C.M. (RIA) 54000; December 18, 19531953 Tax Ct. Memo LEXIS 18">*18 Petitioner was the sole stockholder, president, and manager of a mining corporation known as the Gener... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616436/ | Florence S. Luntz, Petitioner, v. Commissioner of Internal Revenue, RespondentLuntz v. CommissionerDocket Nos. 57652, 61272United States Tax Court29 T.C. 647; 1958 U.S. Tax Ct. LEXIS 279; January 13, 1958, Filed 1958 U.S. Tax Ct. LEXIS 279">*279 Decisions will be entered under Rule 50. Corporate resolution authorized ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616437/ | YAMHILL ELECTRIC CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Yamhill Elec. Co. v. CommissionerDocket No. 29270.United States Board of Tax Appeals20 B.T.A. 1232; 1930 BTA LEXIS 1950; October 10, 1930, Promulgated 1930 BTA LEXIS 1950">*1950 Contribution made to the endowment fund of a local college,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616438/ | ESTATE OF ANN MARIE LENNON, DECEASED, ELIZABETH L. SACHS, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Lennon v. CommissionerDocket No. 2230-89United States Tax CourtT.C. Memo 1991-360; 1991 Tax Ct. Memo LEXIS 409; 62 T.C.M. 326; T.C.M. (RIA) 91360; August 5, 1991, Filed ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616439/ | Rebecca Pettigrew v. Commissioner.Pettigrew v. CommissionerDocket No. 2284-64.United States Tax CourtT.C. Memo 1965-140; 1965 Tax Ct. Memo LEXIS 191; 24 T.C.M. 745; T.C.M. (RIA) 65140; May 24, 1965Rebecca Pettigrew, pro se, Rt. 1, Box 121, Pineville, S. C. Winfield A. Gartner, for the respondent. SCOTT Memorandum Find... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616441/ | ANGELO and NANCY ESPOSITO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentESPOSITO v. COMMISSIONERDocket No. 5038-71United States Tax CourtT.C. Memo 1973-196; 1973 Tax Ct. Memo LEXIS 91; 32 T.C.M. 910; T.C.M. (RIA) 73196; September 6, 1973, Filed Walter J. Lynwood, for the petitioners. James D. Thomas, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616442/ | NEW COLONIAL ICE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.New Colonial Ice Co. v. CommissionerDocket No. 27726.United States Board of Tax Appeals24 B.T.A. 886; 1931 BTA LEXIS 1573; November 24, 1931, Promulgated 1931 BTA LEXIS 1573">*1573 A new and separate corporation, organized to take ov... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616445/ | Gerald Ronnell Leslie and Elizabeth Mae Leslie v. Commissioner.Leslie v. CommissionerDocket No. 3448-68.United States Tax CourtT.C. Memo 1971-44; 1971 Tax Ct. Memo LEXIS 288; 30 T.C.M. 195; March 10, 1971, Filed Gerald Ronnell Leslie, pro se, 108 N.W. 22">108 N.W. 22 Dr. Gainesville, Fla. Robert W. Goodman, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616446/ | ANDREW CRISPO GALLERY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAndrew Crispo Gallery v. CommissionerDocket No. 20343-88United States Tax CourtT.C. Memo 1994-563; 1994 Tax Ct. Memo LEXIS 571; 68 T.C.M. 1187; November 8, 1994, Filed 1994 Tax Ct. Memo LEXIS 571">*571 Decision will be entered under... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616447/ | HUGH MATTHEW SMALL, Fiduciary, and Personal Representative of the Estate of Jessie M. Small, Transferee of the Assets of Hugh T. Small, Deceased, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmall v. CommissionerDocket No. 29868-87.United States Tax CourtT.C. Memo 1989-48; 1989 Tax Ct. Memo LEXIS 47; 56 T.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616448/ | ESTATE OF GUY S. SHOEMAKER, DECEASED, ARTHUR F. SHOEMAKER AND JOAN S. WILDER, EXECUTORS v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Shoemaker v. CommissionerDocket No. 10364-82.United States Tax CourtT.C. Memo 1984-174; 1984 Tax Ct. Memo LEXIS 497; 47 T.C.M. 1462; T.C.M. (RIA) 84174; April 5, 1984. 1984 T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616449/ | Estate of J. E. Horne, Deceased, Andrew Berry, Executor, and Amelia S. Horne, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Horne v. CommissionerDocket No. 3904-74United States Tax Court64 T.C. 1020; 1975 U.S. Tax Ct. LEXIS 71; September 9, 1975, Filed 1975 U.S. Tax Ct. LEXIS 71">*71 Decision wil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616485/ | JEFFERSON D. CAFFERY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCaffery v. CommissionerDocket No. 2799-88United States Tax CourtT.C. Memo 1990-498; 1990 Tax Ct. Memo LEXIS 551; 60 T.C.M. (CCH) 807; T.C.M. (RIA) 90498; September 20, 1990, Filed *551 Decision will be entered under Rule 155. William J. Fr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616486/ | Abraham M. Sonnabend and Esther L. Sonnabend v. Commissioner.Sonnabend v. CommissionerDocket No. 61966.United States Tax CourtT.C. Memo 1958-178; 1958 Tax Ct. Memo LEXIS 46; 17 T.C.M. (CCH) 882; T.C.M. (RIA) 58178; September 26, 1958*46 Deductions: Interest. - Transaction wherein petitioner purported to purchase $11,0... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4336879/ | T.C. Summary Opinion 2007-209
UNITED STATES TAX COURT
ANTONIO O. NEAL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12998-05S. Filed December 13, 2007.
Antonio O. Neal, pro se.
Frederic J. Fernandez and Ma... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4616490/ | Jack M. Burr and Myn Burr v. Commissioner. Emerald Plastics Corp. (a New York corporation) v. Commissioner.Burr v. CommissionerDocket Nos. 3063-64, 3066-64.United States Tax CourtT.C. Memo 1966-112; 1966 Tax Ct. Memo LEXIS 168; 25 T.C.M. 592; T.C.M. (RIA) 66112; May 27, 1966Eugene O. Cobert, 41 East 42nd St., New York,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616491/ | CARL J. SCHMIDLAPP, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schmidlapp v. CommissionerDocket No. 98895.United States Board of Tax Appeals43 B.T.A. 829; 1941 BTA LEXIS 1442; March 6, 1941, Promulgated 1941 BTA LEXIS 1442">*1442 1. GIFT TAX - RULE AGAINST PERPETUITIES INVALIDATING TRANSFER. - Held,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616492/ | Elinda W. Parker v. Commissioner.Parker v. CommissionerDocket No. 75792.United States Tax CourtT.C. Memo 1961-123; 1961 Tax Ct. Memo LEXIS 232; 20 T.C.M. 597; T.C.M. (RIA) 61123; April 27, 19611961 Tax Ct. Memo LEXIS 232">*232 James M. DeVinne, Esq., for the petitioner. J. P. Graham, Esq., for the respondent. OPPERMe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616495/ | ARTHUR I. KAUFMANN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKaufmann v. CommissionerDocket No. 7098-80.United States Tax CourtT.C. Memo 1982-205; 1982 Tax Ct. Memo LEXIS 538; 43 T.C.M. 1105; T.C.M. (RIA) 82205; April 19, 1982. Arthur I. Kaufmann, pro se. Guy G. LaVignera, for the respondent. TANNEN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616496/ | OREGON MESABI CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Oregon Mesabi Corp. v. CommissionerDocket No. 90392.United States Board of Tax Appeals39 B.T.A. 1033; 1939 BTA LEXIS 945; May 24, 1939, Promulgated 1939 BTA LEXIS 945">*945 The timber of a taxpayer was entirely killed in 1933 by a f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616497/ | DANIEL M. AND NANCEY N. KELLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKelley v. CommissionerDocket No. 38523-84.United States Tax CourtT.C. Memo 1986-405; 1986 Tax Ct. Memo LEXIS 204; 52 T.C.M. 313; T.C.M. (RIA) 86405; August 27, 1986; Reversed and Remanded June 7, 1989 1986 Tax Ct. Memo LEXIS 204"... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616498/ | Estate of Lida R. Tompkins, The Riggs National Bank of Washington, D.C., Allan D. Henry, and James Sherier, Executors, d.b.n. v. Commissioner.Estate of Tompkins v. CommissionerDocket No. 69467.United States Tax CourtT.C. Memo 1961-338; 1961 Tax Ct. Memo LEXIS 9; 20 T.C.M. 1763; T.C.M. (RIA) 61338; December 22, 19611961... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616499/ | Estate of Ephraim Frank Sobel, Deceased, Louis Midler, Executor v. Commissioner.Estate of Ephraim Frank Sobel v. CommissionerDocket No. 27149.United States Tax Court1951 Tax Ct. Memo LEXIS 178; 10 T.C.M. 613; T.C.M. (RIA) 51209; June 28, 19511951 Tax Ct. Memo LEXIS 178">*178 Decedent, at the time of his death, was the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616500/ | ELMER R. JOHNSON and JANICE A. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Johnson v. CommissionerDocket No. 5193-72.United States Tax CourtT.C. Memo 1973-171; 1973 Tax Ct. Memo LEXIS 116; 32 T.C.M. 818; T.C.M. (RIA) 73171; August 6, 1973, Filed Donald D. Lamp, for the petitioners. Charles L. E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616501/ | Charles H. Libby and Gladys C. Libby v. Commissioner.Libby v. CommissionerDocket Nos. 787-63, 3530-63.United States Tax CourtT.C. Memo 1964-309; 1964 Tax Ct. Memo LEXIS 28; 23 T.C.M. 1902; T.C.M. (RIA) 64309; July 30, 1964Charles H. Libby, pro se, 603 E. Main St., New Albany, Ind. Jerry M. Reinsdorf, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616502/ | Matthew Lahti, Petitioner, v. Commissioner of Internal Revenue, RespondentLahti v. CommissionerDocket No. 4886United States Tax Court6 T.C. 7; 1946 U.S. Tax Ct. LEXIS 324; January 8, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 324">*324 Decision will be entered under Rule 50. 1. Gift Tax. -- Grantor-petitioner was not s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616506/ | Harris W. Seed and Nancy C. Seed, Petitioners v. Commissioner of Internal Revenue, RespondentSeed v. CommissionerDocket No. 5592-67United States Tax Court52 T.C. 880; 1969 U.S. Tax Ct. LEXIS 66; August 28, 1969, Filed 1969 U.S. Tax Ct. LEXIS 66">*66 Decision will be entered under Rule 50. As a participant in a joint v... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616508/ | STEWART L. WELCH and PATRICIA A. WELCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWELCH v. COMMISSIONERNo. 11838-98United States Tax CourtT.C. Memo 2002-84; 2002 Tax Ct. Memo LEXIS 87; 83 T.C.M. 1431; March 29, 2002, Filed 2002 Tax Ct. Memo LEXIS 87">*87 Petitioners underreported sole-proprietorship g... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616509/ | Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.), Petitioner v. Commissioner of Internal Revenue, RespondentRice's Toyota World, Inc. v. CommissionerDocket No. 16079-80United States Tax Court81 T.C. 184; 1983 U.S. Tax Ct. LEXIS 51; 81 T.C. No. 16; August 29, 1983, Filed 1983 U.S. Tax Ct. LEXIS 51">*51 Decisio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616510/ | VAN CAMP PACKING COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Van Camp Packing Co. v. CommissionerDocket No. 46131.United States Board of Tax Appeals26 B.T.A. 256; 1932 BTA LEXIS 1338; June 6, 1932, Promulgated 1932 BTA LEXIS 1338">*1338 One member of an affiliated group bought shares of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616513/ | Joseph Marcello, Jr., and Anastasia Marcello, 1 Petitioners, v. Commissioner of Internal Revenue, RespondentMarcello v. CommissionerDocket No. 2650-62United States Tax Court43 T.C. 168; 1964 U.S. Tax Ct. LEXIS 19; November 13, 1964, Filed November 13, 1964, Filed 1964 U.S. Tax Ct. LEXIS 19">*19 Decision will be entered... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616514/ | Popular Library, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentPopular Library, Inc. v. CommissionerDocket No. 82721United States Tax Court39 T.C. 1092; 1963 U.S. Tax Ct. LEXIS 161; March 29, 1963, Filed 1963 U.S. Tax Ct. LEXIS 161">*161 Decision will be entered for the respondent. 1. Held, that whe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616515/ | JACK B. KARLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKarlin v. CommissionerDocket No. 32520-88United States Tax CourtT.C. Memo 1989-464; 1989 Tax Ct. Memo LEXIS 464; 57 T.C.M. 1439; T.C.M. (RIA) 89464; August 29, 1989; As corrected September 6, 1989 Jack B. Karlin, pro se. Chris J.1989 Tax Ct. Memo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616516/ | Harley V. McNamara, Petitioner, v. Commissioner of Internal Revenue, RespondentMcNamara v. CommissionerDocket No. 29846United States Tax Court19 T.C. 1001; 1953 U.S. Tax Ct. LEXIS 229; March 5, 1953, Promulgated 1953 U.S. Tax Ct. LEXIS 229">*229 Decision will be entered under Rule 50. In 1945, corporation gave one of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616518/ | JUAN AND AURORA RUIZ, Petitioners v COMMISSIONER OF INTERNAL REVENUE, RespondentRuiz v. CommissionerDocket No. 7530-81.United States Tax CourtT.C. Memo 1984-213; 1984 Tax Ct. Memo LEXIS 451; 47 T.C.M. 1657; T.C.M. (RIA) 84213; April 25, 1984. Juan Ruiz, pro se. James Michael Chitwood, for the respondent. FEATHERSTON... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616519/ | Appeal of KELLY-BUCKLEY CO.Kelly-Buckley Co. v. CommissionerDocket No. 1487.United States Board of Tax Appeals1 B.T.A. 1154; 1925 BTA LEXIS 2645; May 20, 1925, decided Submitted March 10, 1925. 1925 BTA LEXIS 2645">*2645 Credit balances in the accounts of the stockholders of a corporation which remain in the business... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616520/ | Orr Mills, Petitioner, v. Commissioner of Internal Revenue, RespondentOrr Mills v. CommissionerDocket No. 50458United States Tax Court30 T.C. 150; 1958 U.S. Tax Ct. LEXIS 200; April 30, 1958, Filed 1958 U.S. Tax Ct. LEXIS 200">*200 Decision will be entered under Rule 50. Petitioner's parent corporation, after an unsuc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616521/ | VENTURE FUNDING, LTD., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVenture Funding v. CommissionerTax Ct. Dkt. No. 4174-95United States Tax Court110 T.C. 236; 1998 U.S. Tax Ct. LEXIS 19; 110 T.C. No. 19; March 26, 1998, Filed 1998 U.S. Tax Ct. LEXIS 19">*19 Decision will be entered for respondent. P tra... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616523/ | Hall C. Smith, Petitioner, v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 15836United States Tax Court11 T.C. 174; 1948 U.S. Tax Ct. LEXIS 107; August 16, 1948, Promulgated 1948 U.S. Tax Ct. LEXIS 107">*107 Decision will be entered under Rule 50. In a prior proceeding in this Court the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616525/ | Tom R. Booth Trust, First City National Bank of Houston, Trustee, Deed of Trust dated October 18, 1945, as amended v. Commissioner.Booth Trust v. CommissionerDocket No. 84580.United States Tax CourtT.C. Memo 1963-265; 1963 Tax Ct. Memo LEXIS 78; 22 T.C.M. 1337; T.C.M. (RIA) 63265; 20 Oil & Gas Rep. 1063; September 27, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616527/ | KENNETH J. MASAT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMasat v. CommissionerDocket No. 22392-82.United States Tax CourtT.C. Memo 1988-540; 1988 Tax Ct. Memo LEXIS 569; 56 T.C.M. 718; T.C.M. (RIA) 88540; November 29, 1988; As amended December 7, 1988 1988 Tax Ct. Memo LEXIS 569">*569 Kenneth J. Mas... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616528/ | ROBERT A. SPANNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSpanner v. CommissionerDocket No. 3812-86.United States Tax CourtT.C. Memo 1988-435; 1988 Tax Ct. Memo LEXIS 461; 56 T.C.M. 150; T.C.M. (RIA) 88435; September 14, 1988. 1988 Tax Ct. Memo LEXIS 461">*461 Held, respondent properly determined ad... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616529/ | ALFRED C. BEROLZHEIMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWIN M. BEROLZHEIMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Berolzheimer v. CommissionerDocket Nos. 89259, 89267.United States Board of Tax Appeals40 B.T.A. 645; 1939 BTA LEXIS 821; October 6, 1939, Promulgated ... | 01-04-2023 | 11-21-2020 |
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