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https://www.courtlistener.com/api/rest/v3/opinions/4616530/ | B. Foster Wimberly and Marion Wimberly v. Commissioner.Wimberly v. CommissionerDocket No. 82147.United States Tax CourtT.C. Memo 1963-208; 1963 Tax Ct. Memo LEXIS 137; 22 T.C.M. 1039; T.C.M. (RIA) 63208; August 2, 19631963 Tax Ct. Memo LEXIS 137">*137 Marion Wimberly, pro se, 404 Severn Ave., Metairie, La., Marvin Sco... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616532/ | JOHN F. McKEOWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcKeown v. CommissionerDocket No. 9180-83.United States Tax CourtT.C. Memo 1985-74; 1985 Tax Ct. Memo LEXIS 560; 49 T.C.M. 781; T.C.M. (RIA) 85074; February 20, 1985. John F. McKeown, pro se. Reid M. Huey, for the respondent. JACOBS MEMORANDUM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616533/ | WILHELMINA DAUTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN P. DAUTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dauth v. CommissionerDocket Nos. 96882, 96883.United States Board of Tax Appeals42 B.T.A. 1181; 1940 BTA LEXIS 887; November 14, 1940, Promulgated 1940 BTA LEXIS 887... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616534/ | Bella Feinstein and Abraham Feinstein v. Commissioner.Feinstein v. CommissionerDocket Nos. 27187, 27188.United States Tax Court1952 Tax Ct. Memo LEXIS 310; 11 T.C.M. 186; T.C.M. (RIA) 52051; February 28, 1952John J. Halpin, Esq., for the petitioners. Robert J. McDonough, Esq., for the respondent. HARRON Memorandum Fin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616535/ | R. & L., INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.R. & L., Inc. v. CommissionerDocket No. 68118.United States Board of Tax Appeals33 B.T.A. 857; 1935 BTA LEXIS 698; December 31, 1935, Promulgated 1935 BTA LEXIS 698">*698 1. Revenue Act of 1928, sec. 104(a). - Corporation, taxpayer, he... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616539/ | Ridge Road Investment Corporation v. Commissioner.Ridge Rd. Inv. Corp. v. CommissionerDocket No. 341.United States Tax Court1944 Tax Ct. Memo LEXIS 344; 3 T.C.M. 197; T.C.M. (RIA) 44070; February 29, 19441944 Tax Ct. Memo LEXIS 344">*344 Sidney S. Gorham, Jr., Esq., for the petitioner. E. C. Adams, Esq., for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616541/ | Leonard A. Peto and Vera Peto v. Commissioner.Peto v. CommissionerDocket No. 57440.United States Tax CourtT.C. Memo 1958-34; 1958 Tax Ct. Memo LEXIS 194; 17 T.C.M. 139; T.C.M. (RIA) 58034; February 28, 19581958 Tax Ct. Memo LEXIS 194">*194 John Wattawa, Esq., 1317 F Street Northwest, Washington, D.C., for the petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616542/ | TURNER OUTDOOR ADVERTISING, LTD., MANDERSON & ASSOCIATES, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTurner Outdoor Advertising v. CommissionerDocket No. 12123-93United States Tax CourtT.C. Memo 1995-227; 1995 Tax Ct. Memo LEXIS 229; 69 T.C.M. 2692; May 23, 1995, Filed 1995 Tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616543/ | Industrial Suppliers, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentIndustrial Suppliers, Inc. v. CommissionerDocket No. 1185-65United States Tax Court50 T.C. 635; 1968 U.S. Tax Ct. LEXIS 93; July 30, 1968, Filed 1968 U.S. Tax Ct. LEXIS 93">*93 Decision will be entered under Rule 50. In 1955, Caldwel... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653865/ | CONTENTdm
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https://www.courtlistener.com/api/rest/v3/opinions/3338867/ | [EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.]MEMORANDUM OF DECISION
The plaintiff obtained a judgment in the State of New Jersey against the corporate and individual defendant upon the failure of either defendant to appear in the action. The plaintiff now sues on that judgment in Connecti... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4616554/ | Stevens Bros. Foundation, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentStevens Bros. Foundation, Inc. v. CommissionerDocket No. 89120United States Tax Court39 T.C. 93; 1962 U.S. Tax Ct. LEXIS 50; October 16, 1962, Filed *50 Decision will be entered under Rule 50. 1. Under section 302(b), Revenue Ac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616555/ | Leonard W. Greenberg, Petitioner, v. Commissioner of Internal Revenue, Respondent. William Arenson, Petitioner, v. Commissioner of Internal Revenue, RespondentGreenberg v. CommissionerDocket Nos. 4732, 4743United States Tax Court5 T.C. 732; 1945 U.S. Tax Ct. LEXIS 82; September 18, 1945, Promulgated *82 Decisions will... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616556/ | Karlis A. Pols and Vera Pols v. Commissioner.Pols v. CommissionerDocket No. 2441-64.United States Tax CourtT.C. Memo 1965-222; 1965 Tax Ct. Memo LEXIS 110; 24 T.C.M. (CCH) 1140; T.C.M. (RIA) 65222; August 13, 1965Karlis A. Pols, pro se, R.D. #1, Feura Bush, N. Y. Arnold Y. Kapiloff, for the respondent. FORRESTERMemora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616557/ | MARCO J. SORTILLON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSortillon v. CommissionerDocket No. 2108-79.United States Tax CourtT.C. Memo 1979-281; 1979 Tax Ct. Memo LEXIS 241; 38 T.C.M. (CCH) 1097; T.C.M. (RIA) 79281; July 26, 1979, Filed Marco J. Sortillon, pro se. Edgar G. Rios, for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616561/ | DAVID LITZENBERG AND PAT LITZENBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLitzenberg v. CommissionerDocket No. 11406-87United States Tax CourtT.C. Memo 1988-482; 1988 Tax Ct. Memo LEXIS 555; 56 T.C.M. (CCH) 413; T.C.M. (RIA) 88482; October 4, 1988*555 David Litzenberg, in 1981, accepted five hors... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616562/ | REILLY INDUSTRIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentReilly Indus. v. CommissionerDocket No. 12724-93United States Tax CourtT.C. Memo 1995-340; 1995 Tax Ct. Memo LEXIS 340; 70 T.C.M. (CCH) 185; July 26, 1995, Filed *340 Decision will be entered under Rule 155. For petitioner : Larry J. S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616564/ | EDWIN RUSSELL KENNY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKenny v. CommissionerDocket No. 32193-88United States Tax CourtT.C. Memo 1990-207; 1990 Tax Ct. Memo LEXIS 226; 59 T.C.M. (CCH) 468; T.C.M. (RIA) 90207; April 23, 1990, Filed *226 Decision will be entered for the respondent. Edwin Rus... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616566/ | WILL T. CASWELL, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Caswell v. CommissionerDocket Nos. 82331, 82332, 82333, 82334, 82335, 82336, 82337, 82338, 82339, 82340, 82341, 82342, 82343, 82344.United States Board of Tax Appeals36 B.T.A. 816; 1937 BTA LEXIS 651; November 4, 1937, Promulgated *... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616567/ | LEWIS B. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket No. 1505-86United States Tax CourtT.C. Memo 1993-301; 1993 Tax Ct. Memo LEXIS 304; 66 T.C.M. (CCH) 91; July 13, 1993, Filed *304 An order and decision will be entered for respondent. Lewis B. Johnson, pro se. For... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616568/ | IRVING BEHRMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBehrman v. CommissionerDocket No. 18267-82.United States Tax CourtT.C. Memo 1985-99; 1985 Tax Ct. Memo LEXIS 530; 49 T.C.M. (CCH) 872; T.C.M. (RIA) 85099; March 6, 1985. Irving Behrman, pro se. Kevin C. Reilly and Charles E. Williams, for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616570/ | W. N. Fry, Petitioner, v. Commissioner of Internal Revenue, RespondentFry v. CommissionerDocket No. 758United States Tax Court5 T.C. 1058; 1945 U.S. Tax Ct. LEXIS 42; November 14, 1945, Promulgated *42 Decision will be entered for the petitioner. 1. Pursuant to a plan of reorganization, a state bank in 1933 subscribed... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616572/ | S. F. DURKHEIMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Durkheimer v. CommissionerDocket No. 95209.United States Board of Tax Appeals41 B.T.A. 585; 1940 BTA LEXIS 1164; March 19, 1940, Promulgated *1164 Where the will of a decedent makes no provision that the income shall be paid currently to the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616573/ | APPEAL OF SINSHEIMER BROS., INC.Sinsheimer Bros., Inc. v. CommissionerDocket No. 6498.United States Board of Tax Appeals5 B.T.A. 918; 1926 BTA LEXIS 2735; December 23, 1926, Promulgated *2735 Inventory methods used consistently and uniformly for many years that reflect taxpayer's income accurately should not be distur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616575/ | Martha B. Ratliff v. CommissionerRatliff v. CommissionerDocket No. 12126.United States Tax Court1947 Tax Ct. Memo LEXIS 60; 6 T.C.M. (CCH) 1103; T.C.M. (RIA) 47289; October 13, 1947*60 Petitioner was the owner in 1943 of a well improved parcel of real estate in Cincinnati, Ohio which for a good many years she had used... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616576/ | BAILEY O. COOPER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCooper v. CommissionerDocket No. 6240-88United States Tax CourtT.C. Memo 1990-98; 1990 Tax Ct. Memo LEXIS 106; 58 T.C.M. (CCH) 1523; T.C.M. (RIA) 90098; February 28, 1990*106 Held: Amounts of income received from drug smuggling in 1982 and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616577/ | Samuel Donner (Transferee of Cottage Toll Homes, Inc.), et al. 1 v. Commissioner. Donner v. CommissionerDocket Nos. 36844, 36845, 36846, 36847, 36857.United States Tax Court1953 Tax Ct. Memo LEXIS 51; 12 T.C.M. (CCH) 1335; T.C.M. (RIA) 53373; November 27, 1953*51 Daniel Katz, Esq., 10 East 40th Street, New York, N. Y.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616578/ | CHARLES C. CLARK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Clark v. CommissionerDocket No. 3894.United States Board of Tax Appeals7 B.T.A. 308; 1927 BTA LEXIS 3210; June 14, 1927, Promulgated *3210 EXCHANGE OF CORPORATE STOCKS. - The partnership of which petitioner was a member in 1914 acquired a co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616579/ | EUGENE BALKEN AND CHERI BALKEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BRENT JENKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBalken v. CommissionerDocket Nos. 7628-90, 24268-90United States Tax CourtT.C. Memo 1994-375; 1994 Tax Ct. Memo LEXIS 384; 68 T.C.M. (CCH) 346; August 9, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616580/ | Richard G. and Diane C. Durrance v. Commissioner.Durrance v. CommissionerDocket No. 2167-69.United States Tax CourtT.C. Memo 1970-176; 1970 Tax Ct. Memo LEXIS 185; 29 T.C.M. (CCH) 775; T.C.M. (RIA) 70176; June 24, 1970, Filed Richard C. Forman, for the petitioners. J. Randall Groves, for*186 the respondent. IRWINMemo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616581/ | JOSEPH SCHIAVONE and LORELEI SCHIAVONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchiavone v. CommissionerDocket Nos. 648-72, 2079-73, 2080-73.United States Tax CourtT.C. Memo 1975-246; 1975 Tax Ct. Memo LEXIS 126; 34 T.C.M. (CCH) 1057; T.C.M. (RIA) 750246; July 23, 1975, Filed Joseph Schiavone, pro s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616582/ | PAUL H. WILLIAMS and ALYS L. WILLIAMS, ET AL, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliams v. CommissionerDocket Nos. 5142-69, 5143-69, 975-70.United States Tax CourtT.C. Memo 1973-67; 1973 Tax Ct. Memo LEXIS 223; 32 T.C.M. (CCH) 291; T.C.M. (RIA) 73067; March 22, 1973, Filed Carl F. Bauersfeld... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616583/ | MONROE ABSTRACT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Monroe Abstract Corp. v. CommissionerDocket No. 95286.United States Board of Tax Appeals41 B.T.A. 5; 1940 BTA LEXIS 1246; January 5, 1940, Promulgated *1246 The taxpayer, engaged in the business of making and certifying abstracts ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616585/ | APPEAL OF GEORGE WIEDEMANN BREWING CO. AND WALTER B. WEAVER, AS A STOCKHOLDER, ETC. 1George Wiedemann Brewing Co. v. CommissionerDocket No. 7955.United States Board of Tax Appeals9 B.T.A. 792; 1927 BTA LEXIS 2511; December 22, 1927, Promulgated *2511 1. Deduction for obsolescence of tangible property determined as to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616586/ | Appeal of BRADLEY MILLER & CO.Bradley Miller & Co. v. CommissionerDocket No. 1034.United States Board of Tax Appeals1 B.T.A. 941; 1925 BTA LEXIS 2744; April 6, 1925, decided Submitted March 12, 1925. *2744 The evidence is insufficient to show that advances to stockholders by a corporation during the period from 1903 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616550/ | Max Torodor and Sarah Torodor, Petitioners, v. Commissioner of Internal Revenue, Respondent. Rogers Utilities, Inc., a Dissolved Corporation, c/o Max Torodor, Petitioner, v. Commissioner of Internal Revenue, RespondentTorodor v. CommissionerDocket Nos. 32109, 32110United States Tax Court19 T.C. 530; 1952 U.S. Tax Ct. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616551/ | D. J. & T. SULLIVAN, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.D. J. & T. Sullivan, Inc. v. CommissionerDocket No. 15547.United States Board of Tax Appeals17 B.T.A. 1258; 1929 BTA LEXIS 2157; November 6, 1929, Promulgated 1929 BTA LEXIS 2157">*2157 1. Two brothers were the owners of all the st... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616552/ | DIECKERHOFF, RAFFLOER & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dieckerhoff, Raffloer & Co. v. CommissionerDocket No. 25079.United States Board of Tax Appeals17 B.T.A. 1251; 1929 BTA LEXIS 2156; November 6, 1929, Promulgated 1929 BTA LEXIS 2156">*2156 1. Stock subscription agreements of the c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616549/ | Robert Templin and Olive Templin v. Commissioner.Templin v. CommissionerDocket No. 37251.United States Tax CourtT.C. Memo 1954-123; 1954 Tax Ct. Memo LEXIS 123; 13 T.C.M. 787; T.C.M. (RIA) 54229; August 13, 1954, Filed 1954 Tax Ct. Memo LEXIS 123">*123 An automobile dealer's franchise did not become worthless in 1948 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3691398/ | OPINION
{¶ 1} The following is an accelerated calendar appeal submitted on the briefs of the parties. Appellant, Maria L. Gillotti, appeals from a judgment of the Trumbull County Court of Common Pleas granting summary judgment in favor of appellee, Lear Corporation Automotive Systems ("Lear").
{¶ 2} The record disclos... | 01-04-2023 | 07-06-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4616589/ | Curtis Leon Ralston v. Commissioner.Ralston v. CommissionerDocket No. 6257-66.United States Tax CourtT.C. Memo 1968-248; 1968 Tax Ct. Memo LEXIS 48; 27 T.C.M. (CCH) 1312; T.C.M. (RIA) 68248; October 29, 1968, Filed. James T. Carey, 423 Marion E. Taylor Bldg., Louisville, Ky., for the petitioner. W. Gerald Thornton for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653867/ | CONTENTdm
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https://www.courtlistener.com/api/rest/v3/opinions/4616591/ | Emma R. Dorl, Petitioner v. Commissioner of Internal Revenue, RespondentDorl v. CommissionerDocket No. 6392-71United States Tax Court57 T.C. 720; 1972 U.S. Tax Ct. LEXIS 174; March 6, 1972, Filed *174 On June 17, 1971, petitioner was sent a notice of income tax deficiency in the amount of $ 291.54 for the year 1969. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/592916/ | 977 F.2d 591
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.Eunice RUSSELL, Plaintiff-Appellant,v.Iva RUSSEL... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4616593/ | EDWARD W. AND LEONA J. ANDREWS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAndrews v. CommissionerDocket No. 15853-88United States Tax CourtT.C. Memo 1990-391; 1990 Tax Ct. Memo LEXIS 404; 60 T.C.M. (CCH) 277; T.C.M. (RIA) 90391; July 25, 1990, Filed *404 Decision will be entered under Rule 155. *405 R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616594/ | GARNET W. COEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Coen v. CommissionerDocket No. 23173.United States Board of Tax Appeals18 B.T.A. 1274; 1930 BTA LEXIS 2491; February 20, 1930, Promulgated *2491 Loss sustained in 1921 held not "resulting from the operation of a trade or business regularly car... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616596/ | THOMAS F. STOCKHEIMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStockheimer v. CommissionerDocket No. 11660-78United States Tax CourtT.C. Memo 1983-430; 1983 Tax Ct. Memo LEXIS 359; 46 T.C.M. (CCH) 839; T.C.M. (RIA) 83430; July 25, 1983. Joseph W. Weigel, for petitioner. Joseph T. Chalhoub and Edward... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616597/ | Reynolds Metals Company Common Parent Corporation of Reynolds Metals Company and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentReynolds Metals Co. v. CommissionerDocket No. 9705-75United States Tax Court68 T.C. 943; 1977 U.S. Tax Ct. LEXIS 44; September 26, 1977, Filed *44 Decision will be ent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616599/ | FOREST PRODUCTS CHEMICAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Forest Prods. Chem. Co. v. CommissionerDocket No. 46621.United States Board of Tax Appeals27 B.T.A. 638; 1933 BTA LEXIS 1340; January 31, 1933, Promulgated *1340 1. Petitioner and a corporation in which it owned all the stoc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616600/ | CENTRAL AUTO MARKET, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Central Auto Market v. CommissionerDocket No. 8327.United States Board of Tax Appeals7 B.T.A. 973; 1927 BTA LEXIS 3052; August 2, 1927, Promulgated *3052 On the evidence held that during the year 1920 the petitioner did not take over and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616601/ | Almira A. Wick v. Commissioner.Wick v. CommissionerDocket No. 109506.United States Tax Court1943 Tax Ct. Memo LEXIS 507; 1 T.C.M. (CCH) 434; T.C.M. (RIA) 43027; January 15, 1943*507 James E. Bennett, Esq., for the petitioner. W. W. Kerr, Esq., for the respondent. DISNEYMemorandum Findings of Fact and Opinion DISNEY, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616604/ | The Linen Thread Company, Ltd., Petitioner v. Commissioner of Internal Revenue, RespondentLinen Thread Co. v. CommissionerDocket No. 3767United States Tax Court4 T.C. 802; 1945 U.S. Tax Ct. LEXIS 223; February 21, 1945, Promulgated *223 Decision will be entered for respondent. Petitioner is a corporation organized und... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616605/ | DUKE ENERGY NATURAL GAS CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDuke Energy Natural Gas Corp. v. CommissionerTax Ct. Dkt. No. 12720-96United States Tax Court109 T.C. 416; 1997 U.S. Tax Ct. LEXIS 72; 109 T.C. No. 19; 138 Oil & Gas Rep. 681; December 16, 1997, Filed *72 Decision will be en... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616606/ | ATLAS STEAMSHIP CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Atlas S.S. Co. v. CommissionerDocket No. 18609.United States Board of Tax Appeals18 B.T.A. 654; 1930 BTA LEXIS 2610; January 7, 1930, Promulgated *2610 Held that the assignment by the petitioner to its stockholders of the right to receive ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616607/ | CHARLES J. PHILLIPP, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent JOSEPHINE D. PHILLIPP, TRANSFEREE, AND JOSEPHINE D. PHILLIPP, EXECUTRIX OF THE ESTATE OF AMBROSE F. PHILLIPP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPhillipp v. CommissionerDocket Nos. 5028-76, 5029-76.United... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616608/ | Estate of Albert Friedman, Late of Boston, Massachusetts, Lee M. Friedman, Executor v. Commissioner.Estate of Friedman v. CommissionerDocket No. 571.United States Tax Court1944 Tax Ct. Memo LEXIS 349; 3 T.C.M. (CCH) 180; T.C.M. (RIA) 44072; February 28, 1944*349 Lee M. Friedman and Paul D. Turner, Esq., for the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616609/ | MARIANNE HOPKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHopkins v. Comm'rNo. 363-01 United States Tax Court121 T.C. 73; 2003 U.S. Tax Ct. LEXIS 24; 121 T.C. No. 5; July 29, 2003, Filed Hopkins v. Commissioner, 120 T.C. 451">120 T.C. 451, 2003 U.S. Tax Ct. LEXIS 19">2003 U.S. Tax Ct. LEXIS 19 (June 3... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616610/ | Charlotte Corporation, et al. 1 v. Commissioner. Charlotte Corp. v. CommissionerDocket Nos. 52608, 68666-68670.United States Tax CourtT.C. Memo 1960-97; 1960 Tax Ct. Memo LEXIS 194; 19 T.C.M. (CCH) 513; T.C.M. (RIA) 60097; May 13, 1960*194 1. Charlotte manufactured upholstered furniture, and Lycoming manufactured furn... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653779/ | Filed 1/22/21 In re Baby Boy W. CA1/1
NOT TO BE PUBLISHED IN OFFICIAL REPORTS
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for
publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653788/ | [Cite as Windsor Med. Ctr., Inc. v. Time Warner Cable, Inc., 2021-Ohio-158.]
COURT OF APPEALS
STARK COUNTY, OHIO
FIFTH APPELLATE DISTRICT
WINDSOR MEDICAL CENTER, INC. JUDGES:
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4616663/ | LARRY D. DANNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDanner v. CommissionerDocket No. 232-89United States Tax CourtT.C. Memo 1992-385; 1992 Tax Ct. Memo LEXIS 404; 64 T.C.M. (CCH) 77; July 8, 1992, Filed *404 Decision will be entered for respondent. For Larry D. Danner, pro se. For Respondent: L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653869/ | J-S56033-20
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
VERONICA J. JOYNER : IN THE SUPERIOR COURT OF
: PENNSYLVANIA
Appellant :
:
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653871/ | 01/22/2021
IN THE COURT OF CRIMINAL APPEALS OF TENNESSEE
AT KNOXVILLE
Assigned on Briefs October 27, 2020
RONALD L. COSPER v. STATE OF TENNESSEE
Appeal from the Criminal Court for Hamilton County
No... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4616653/ | Journal-Tribune Publishing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentJournal-Tribune Publishing Co. v. CommissionerDocket No. 32844United States Tax Court24 T.C. 1048; 1955 U.S. Tax Ct. LEXIS 99; September 23, 1955, Filed *99 Decision will be entered under Rule 50. Respondent concedes that pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616654/ | FRANCIS SAMP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSamp v. CommissionerDocket No. 11706-77.United States Tax CourtT.C. Memo 1981-706; 1981 Tax Ct. Memo LEXIS 39; 43 T.C.M. (CCH) 89; T.C.M. (RIA) 81706; December 14, 1981. Richard M. Kates, for the petitioner. Anita N. Gottlieb, for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616655/ | C. E. MCCUTCHEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.MCCUTCHEN v. COMMISSIONERDocket No. 19819.United States Board of Tax Appeals16 B.T.A. 569; 1929 BTA LEXIS 2567; May 14, 1929, Promulgated *2567 1. LIMITATION - WAIVER. - Under the laws of Texas the directors of a dissolved corporation are tr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616656/ | ERNEST L. MERLINO AND LIESELOTTE MERLINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Merlino v. CommissionerDocket No. 3481-78.United States Tax CourtT.C. Memo 1980-112; 1980 Tax Ct. Memo LEXIS 475; 40 T.C.M. (CCH) 134; T.C.M. (RIA) 80112; April 10, 1980, Filed Ernest L. Merlino, pro se. James A. Nels... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616658/ | EDWARDS DRILLING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Edwards Drilling Co. v. CommissionerDocket No. 75931.United States Board of Tax Appeals35 B.T.A. 341; 1937 BTA LEXIS 887; January 27, 1937, Promulgated *887 1. The petitioner drilled oil wells for others for specified amounts payabl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616613/ | E.I. Du Pont De Nemours & Company, and Affiliated Corporations, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentE.I. Du Pont de Nemours & Co. v. CommissionerDocket Nos. 19950-91, 19951-91, 19952-91, 19953-91United States Tax Court102 T.C. 1; 1994 U.S. Tax Ct. LEXIS 2; 102 T.C. No. 1; January 18, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616614/ | GARY AND ABBY KASTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKastin v. CommissionerDocket No. 7427-78.United States Tax CourtT.C. Memo 1980-341; 1980 Tax Ct. Memo LEXIS 249; 40 T.C.M. (CCH) 1071; T.C.M. (RIA) 80341; August 26, 1980, Filed Lawrence R. Schoenfeld*250 , for the petitioners. Richard A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616615/ | Anton Odehnal, Jr. v. Commissioner.Odehnal v. CommissionerDocket No. 38838.United States Tax Court1953 Tax Ct. Memo LEXIS 118; 12 T.C.M. (CCH) 1044; T.C.M. (RIA) 53306; September 10, 1953*118 Held, petitioner, failed to establish that he had paid more than one-half of the total amount expended for the support and main... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616616/ | Estate of Laura Brown Chisholm, The Cleveland Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of Harvey H. Brown, Jr., The Cleveland Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentChisholm v. CommissionerDocket Nos. 51842, 54514United St... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616620/ | HOLLAND ENGRAVING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Holland Engraving Co. v. CommissionerDocket Nos. 9925, 10246, 13618.United States Board of Tax Appeals11 B.T.A. 762; 1928 BTA LEXIS 3739; April 20, 1928, Promulgated *3739 Personal service classification denied. Frederick Schwertner, E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3692912/ | The plaintiff, city of Kettering, appellant and cross-appellee herein, appropriated as a site for a municipal *Page 303
building and related uses a tract of land consisting of 8.23 acres belonging to the defendant, W. D. Johnson, appellee and cross-appellant herein. On May 16, 1961, the jury returned its verdict asses... | 01-04-2023 | 07-06-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4616621/ | APPEAL OF EASTMAN GARDINER NAVAL STORES CO.Eastman Gardiner Naval Stores Co. v. CommissionerDocket No. 10797.United States Board of Tax Appeals4 B.T.A. 242; 1926 BTA LEXIS 2344; June 25, 1926, Decided Submitted February 25, 1926. *2344 Petitioner appealed from a notice of the Commissioner which was not a statutory de... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616622/ | Karam Haddad v. Commissioner.Haddad v. CommissionerDocket No. 48674.United States Tax CourtT.C. Memo 1960-112; 1960 Tax Ct. Memo LEXIS 177; 19 T.C.M. (CCH) 599; T.C.M. (RIA) 60112; May 31, 1960*177 Frank V. Moran, Jr., Esq., for the respondent. MULRONEY Memorandum Findings of Fact and Opinion MULRONEY, Judge: The res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616623/ | SOUTHEASTERN MAIL TRANSPORT, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSoutheastern Mail Transport, Inc. v. CommissionerDocket No. 40953-84United States Tax CourtT.C. Memo 1992-252; 1992 Tax Ct. Memo LEXIS 276; 63 T.C.M. (CCH) 2893; April 30, 1992, Filed *276 Decision will be entered under Rule 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616624/ | APPEAL OF NATIONAL FILM PUBLICITY CO.National Film Publicity Co. v. CommissionerDocket No. 1807.United States Board of Tax Appeals4 B.T.A. 118; 1926 BTA LEXIS 2356; June 21, 1926, Decided Submitted November 24, 1925. *2356 1. Capitalized value of contracts acquired without cost may not be included in statutory inves... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616626/ | Henry B. Mikelberg and Rose R. Mikelberg, Petitioners, v. Commissioner of Internal Revenue, Respondent. Henry B. Mikelberg, Petitioner, v. Commissioner of Internal Revenue, Respondent. Rose R. Mikelberg, Petitioner, v. Commissioner of Internal Revenue, RespondentMikelberg v. CommissionerDocket Nos. 45524, 45525, 4552... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616627/ | PREMIER OIL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Premier Oil Co. v. CommissionerDocket Nos. 7996, 20629.United States Board of Tax Appeals12 B.T.A. 322; 1928 BTA LEXIS 3570; June 1, 1928, Promulgated *3570 Value of lease at date of acquisition and on March 1, 1913, determined. Mark F. Mitc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616631/ | EARNIE LORREN AND PATRICIA G. LORREN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLorren v. CommissionerDocket No. 11329-86United States Tax CourtT.C. Memo 1989-389; 1989 Tax Ct. Memo LEXIS 388; 57 T.C.M. (CCH) 1121; T.C.M. (RIA) 89389; July 31, 1989; As corrected Earnie Lorren and Patricia G. Lorren, pr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616632/ | Donald John Rechtzigel, Petitioner v. Commissioner of Internal Revenue, RespondentRechtzigel v. CommissionerDocket No. 21627-80United States Tax Court79 T.C. 132; 1982 U.S. Tax Ct. LEXIS 61; 79 T.C. No. 8; July 26, 1982, Filed *61 Rule 104(c)(3), Tax Court Rules of Practice and Procedure. -- Petitioner refused to comp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616634/ | DONN W. GRIFFITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGriffith v. CommissionerDocket No. 4477-81.United States Tax CourtT.C. Memo 1983-278; 1983 Tax Ct. Memo LEXIS 509; 46 T.C.M. (CCH) 189; T.C.M. (RIA) 83278; May 19, 1983. Arthur H. Thomas, Jr., for the petitioner. James E. Rogers, Jr., for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616635/ | Christian Stewardship Assistance, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentChristian Stewardship Assistance, Inc. v. CommissionerDocket No. 279-78XUnited States Tax Court70 T.C. 1037; 1978 U.S. Tax Ct. LEXIS 52; September 21, 1978, Filed *52 Decision will be entered for the respondent. Petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616637/ | MARTIN E. PLAUT and SHARON E. PLAUT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPlaut v. CommissionerDocket No. 3032-84.United States Tax CourtT.C. Memo 1987-100; 1987 Tax Ct. Memo LEXIS 96; 53 T.C.M. (CCH) 191; T.C.M. (RIA) 87100; February 19, 1987. Malcolm D. Brutman, for the petitioners. George W. C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616638/ | HUMANA INC. AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHumana, Inc. v. CommissionerDocket Nos. 15292-80, 17130-82.1United States Tax CourtT.C. Memo 1985-426; 1985 Tax Ct. Memo LEXIS 207; 50 T.C.M. (CCH) 784; T.C.M. (RIA) 85426; August 14, 1985. James E. Milliman,Charles J. Lavelle,Art... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616639/ | RICHARD L. and KAREN A. FERN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFern v. CommissionerDocket No. 26951-82.United States Tax CourtT.C. Memo 1985-351; 1985 Tax Ct. Memo LEXIS 277; 50 T.C.M. (CCH) 441; T.C.M. (RIA) 85351; July 18, 1985. *277 During the year at issue, P was a leasing manager for an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616640/ | George H.Wilcox, Frances C.Wilcox v. Commissioner. Hugh E.Kennedy and Naomi Kennedy v. Commissioner.Wilcox v. CommissionerDocket No. 3736-66, 4817-66.United States Tax CourtT.C. Memo 1968-141; 1968 Tax Ct. Memo LEXIS 157; 27 T.C.M. (CCH) 695; T.C.M. (RIA) 68141; July 3, 1968. Filed *157 C.W. Franklin and Eugene L. Rog... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616641/ | National NuGrape Company v. Commissioner.National NuGrape Co. v. CommissionerDocket No. 3910.United States Tax Court1947 Tax Ct. Memo LEXIS 62; 6 T.C.M. (CCH) 1149; T.C.M. (RIA) 47287; October 10, 1947M. E. Kilpatrick, Esq., 1045 Hurt Bldg., Atlanta, Ga., for the petitioner. Bernard D. Hathcock, Esq., for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616643/ | Julius I. Peyser v. Commissioner. Julius I. Peyser and Miriam I. Peyser v. Commissioner.Peyser v. CommissionerDocket Nos. 108711 and 108712.United States Tax Court1943 Tax Ct. Memo LEXIS 391; 1 T.C.M. (CCH) 807; T.C.M. (RIA) 43138; March 23, 1943*391 Robert R. Faulkner, Esq., 940 Shoreham Bldg., Washington, D.C., for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616645/ | Curt H. Reisinger v. Commissioner. Walter Reisinger v. Commissioner.Reisinger v. CommissionerDocket Nos. 110135, 110136.United States Tax Court1943 Tax Ct. Memo LEXIS 291; 2 T.C.M. (CCH) 163; T.C.M. (RIA) 43246; May 24, 1943*291 A lessor entered into a lease agreement whereby the lessee was to borrow money, erect an a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616646/ | ROBERT E. HILL AND CHARMAINE D. HILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHill v. CommissionerDocket No. 36512-86United States Tax CourtT.C. Memo 1990-367; 1990 Tax Ct. Memo LEXIS 384; 60 T.C.M. (CCH) 163; T.C.M. (RIA) 90367; July 19, 1990, Filed *384 Decision will be entered for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616648/ | DELFO VANERIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVanerio v. CommissionerDocket No. 17624-89United States Tax CourtT.C. Memo 1990-277; 1990 Tax Ct. Memo LEXIS 295; 59 T.C.M. (CCH) 788; T.C.M. (RIA) 90277; June 4, 1990, Filed *295 An appropriate order and decision will be entered. R filed a motio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616649/ | RYWKA WOLMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWolman v. CommissionerDocket No. 286-74.United States Tax CourtT.C. Memo 1975-266; 1975 Tax Ct. Memo LEXIS 107; 34 T.C.M. (CCH) 1143; T.C.M. (RIA) 750266; August 18, 1975, Filed Rywka Wolman, pro se. Thomas J. Kletnick and Russell F. Kurdys, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616650/ | Metal Mouldings Corporation v. Commissioner.Metal Mouldings Corp. v. CommissionerDocket No. 107231.United States Tax Court1943 Tax Ct. Memo LEXIS 451; 1 T.C.M. (CCH) 616; T.C.M. (RIA) 43087; February 13, 1943*451 Raymond H. Berry, Esq., 1000 Penobscot Bldg., Detroit, Mich., and Ralph W. Barbier, Esq., 1000 Penobscot B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616651/ | Larry S. Maxwell and Vickey L. Maxwell, Petitioners v. Commissioner of Internal Revenue, RespondentMaxwell v. CommissionerDocket No. 20641-85United States Tax Court87 T.C. 783; 1986 U.S. Tax Ct. LEXIS 39; 87 T.C. No. 48; October 7, 1986, Filed Ps, Larry and Vickey, are partners in VIMAS, LTD., a limited partnership of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616652/ | Virginia M. Cramer, Petitioner v. Commissioner of Internal Revenue, RespondentCramer v. CommissionerDocket No. 5030-69United States Tax Court55 T.C. 1125; 1971 U.S. Tax Ct. LEXIS 162; March 29, 1971, Filed *162 Decision will be entered under Rule 50. 1. Petitioner furnished more than half of the support of her son and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616661/ | BILLIE R. WESTBROOK AND MADELINE M. WESTBROOK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWestbrook v. CommissionerDocket No. 21542-91United States Tax CourtT.C. Memo 1993-634; 1993 Tax Ct. Memo LEXIS 655; 66 T.C.M. (CCH) 1823; December 29, 1993, Filed *655 Ps owned two farms, Burton and Billenbrook. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616662/ | Harris M. Miller and Phyllis Miller, Petitioners v. Commissioner of Internal Revenue, RespondentMiller v. CommissionerDocket No. 2093-75United States Tax Court70 T.C. 448; 1978 U.S. Tax Ct. LEXIS 99; June 15, 1978, Filed *99 Decision will be entered for the respondent. M, a partnership, borrowed money to purchase cont... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616664/ | Ted L. Lynn and Beatrice I. Lynn v. Commissioner.Lynn v. CommissionerDocket No. 73191.United States Tax CourtT.C. Memo 1959-188; 1959 Tax Ct. Memo LEXIS 59; 18 T.C.M. (CCH) 847; T.C.M. (RIA) 59188; October 13, 1959*59 Ted L. Lynn and Beatric I. Lynn, pro se., 11321 Kinloch, Detroit, Mich. Robert W. Siegel, Esq., for t... | 01-04-2023 | 11-21-2020 |
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