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https://www.courtlistener.com/api/rest/v3/opinions/4616665/ | Joseph B. Simms, Petitioner, v. Commissioner of Internal Revenue, RespondentSimms v. CommissionerDocket No. 23728United States Tax Court17 T.C. 1; 1951 U.S. Tax Ct. LEXIS 130; July 9, 1951, Promulgated *130 Decision will be entered for the respondent. Petitioner, a former member of the Fire Department of the District ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616666/ | Buffalo Wire Works Company, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentBuffalo Wire Works Co. v. Comm'rDocket No. 5963-76 United States Tax Court 74 T.C. 925; 1980 U.S. Tax Ct. LEXIS 90; July 31, 1980, Filed *90 Decision will be entered for the petitioner. The city of Buffalo condemned petitioner'... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616668/ | NEW ORLEANS SHIPWRIGHT CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.New Orleans Shipwright Co. v. CommissionerDocket Nos. 228, 876, 5111.United States Board of Tax Appeals5 B.T.A. 458; 1926 BTA LEXIS 2859; November 11, 1926, Decided *2859 The petitioner during the years in question was not a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3264754/ | Mr. Raymond Tart, Chairman Garland County Election Commission 839 Third Street Hot Springs National Park, Arkansas 71913
Dear Mr. Tart:
This is in response to your request for an opinion concerning the conducting of an election to change the form of city government in Hot Springs, Arkansas. You note that currently, a... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4616670/ | ANTHONY McILVAIN OSTHEIMER and MARY PARKE OSTHEIMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOstheimer v. CommissionerDocket No. 6389-79.United States Tax CourtT.C. Memo 1981-636; 1981 Tax Ct. Memo LEXIS 104; 42 T.C.M. (CCH) 1582; T.C.M. (RIA) 81636; October 29, 1981. Anthony McIlvain Ostheimer, pro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616672/ | Omah MacDonald v. Commissioner.MacDonald v. CommissionerDocket No. 16677.United States Tax Court1949 Tax Ct. Memo LEXIS 252; 8 T.C.M. (CCH) 212; T.C.M. (RIA) 49053; February 28, 1949*252 Petitioner was proprietor of Badcock's Economy Furniture Store which bought and sold at retail new and secondhand furniture on the c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616676/ | Oscar J. Wile and Elizabeth Wile v. Commissioner.Wile v. CommissionerDocket No. 52150.United States Tax CourtT.C. Memo 1956-90; 1956 Tax Ct. Memo LEXIS 207; 15 T.C.M. (CCH) 476; T.C.M. (RIA) 56090; April 17, 1956*207 Held, that petitioner's salary as a corporate officer was income from the operation of a trade or busi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616677/ | HELEN B. SULZBERGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KATE F. BECKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JAMES H. BECKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sulzberger v. CommissionerDocket Nos. 63636, 63637, 72976.United States Board of T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616678/ | William E. Adams and Hazel M. Adams, Petitioners, v. Commissioner of Internal Revenue, RespondentAdams v. CommissionerDocket No. 6017-64United States Tax Court46 T.C. 352; 1966 U.S. Tax Ct. LEXIS 89; June 14, 1966, Filed *89 Decision will be entered under Rule 50. Petitioner William, a Canadian citizen, spent about 70... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616681/ | SCHINEBRO, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schinebro, Inc. v. CommissionerDocket No. 101545.United States Board of Tax Appeals45 B.T.A. 580; 1941 BTA LEXIS 1103; November 5, 1941, Promulgated *1103 For the purpose of procuring a dividends paid credit in computing its surtax on... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616682/ | TIFTON COTTON MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tifton Cotton Mills v. CommissionerDocket No. 24247.United States Board of Tax Appeals11 B.T.A. 913; 1928 BTA LEXIS 3686; May 1, 1928, Promulgated *3686 The rate of depreciation of buildings and machinery determined. H. Thomas Amason, C.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616684/ | Ben Harris and Rhea Harris v. Commissioner.Harris v. CommissionerDocket No. 5953.United States Tax Court1945 Tax Ct. Memo LEXIS 105; 4 T.C.M. (CCH) 818; T.C.M. (RIA) 45265; July 31, 1945Meyer A. Cook, Esq., for the petitioners. William F. Robinson, Esq., for the respondent. SMITH Memorandum Opinion SMITH, Judge: This ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616685/ | PCMG TRADING PARTNERS XX, L.P., DAVID BOYER, DONALD DEFOSSET, JR., RICHARD M. KELLEHER, MICHAEL ROWNY AND JOHN A. MCMULLEN, PARTNERS OTHER THAN THE TAX MATTERS PARTNER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent PCMG Trading Ptnrs. XX, L.P. v. Comm'rNos. 5078-08, 5149-08, 5150-08, 5151-08, 51... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616686/ | THE DELAWARE & HUDSON COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE DELAWARE & HUDSON COMPANY AND 32 NAMED SUBSIDIARIES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Delaware & Hudson Co. v. CommissionerDocket Nos. 50553, 50629.United States Board of Tax Appeals26 B.T.A. 520... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616687/ | Industrial Supplies, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentIndustrial Supplies, Inc. v. CommissionerDocket No. 19834United States Tax Court18 T.C. 1067; 1952 U.S. Tax Ct. LEXIS 95; September 24, 1952, Promulgated *95 Decision will be entered for the respondent. Held, from the evidence, that ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616690/ | Appeal of THE FIRST NATIONAL BANK OF EVANSTON, WYO.First Nat'l Bank v. CommissionerDocket No. 19.United States Board of Tax Appeals1 B.T.A. 9; 1924 BTA LEXIS 283; October, 2, 1924, decided Submitted September 17, 1924. *283 The unextinguished cost of a building or part of a building demolished during the year 1921 as... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616691/ | ALFRED R. MASTERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMasters v. CommissionerDocket Nos. 4171-86, 8169-87United States Tax CourtT.C. Memo 1994-197; 1994 Tax Ct. Memo LEXIS 197; 67 T.C.M. (CCH) 2880; May 3, 1994, Filed *197 Alfred R. Masters, pro se. For respondent: Vallie C. Brooks and Frank C. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616692/ | RICHARD A. AND LINDA S. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 38313-87United States Tax CourtT.C. Memo 1990-569; 1990 Tax Ct. Memo LEXIS 641; 60 T.C.M. (CCH) 1163; T.C.M. (RIA) 90569; October 30, 1990, Filed *641 Decision will be entered under Rule 155. Richa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616697/ | Estate of Gertrude Hoffman, Deceased, Arnold Hoffman and Sharlene Leventhal, Coexecutors, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Hoffman v. CommissionerDocket No. 3326-80United States Tax Court78 T.C. 1069; 1982 U.S. Tax Ct. LEXIS 78; 78 T.C. No. 76; June 17, 1982, Filed *78 Decision will ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616699/ | PIONEER AUTOMOBILE SERVICE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pioneer Auto. Service Co. v. CommissionerDocket Nos. 78866, 79001.United States Board of Tax Appeals36 B.T.A. 213; 1937 BTA LEXIS 751; June 24, 1937, Promulgated *751 1. During the taxable years 1931 and 1932, petitioner e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616701/ | FLORENCE GRANDIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MABEL G. CARRUTHERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE W. GRANDIN, TRUSTEE FOR HENRY B. GRANDIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Grandin v. CommissionerDocket Nos. 25740-25742.U... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616704/ | Carboloy Company, Inc. v. Commissioner.Carboloy Co. v. CommissionerDocket Nos. 101345, 101920.United States Tax Court1943 Tax Ct. Memo LEXIS 212; 2 T.C.M. (CCH) 413; T.C.M. (RIA) 43325; July 2, 1943*212 Petitioner, after certain negotiations, entered into a contract dated May 1, 1936, with a partnership whereby, under... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616705/ | APPEAL OF SACRED HEART COOPERATIVE MERCANTILE CO.Sacred Heart Cooperative Mercantile Co. v. CommissionerDocket No. 1451.United States Board of Tax Appeals2 B.T.A. 24; 1925 BTA LEXIS 2581; June 10, 1925, Decided Submitted May 11, 1925. *2581 Arthur M. Higgins, Esq., for the taxpayer. John D. Foley, Esq., for the Commi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616706/ | APPEAL OF H. C. HOFFMAN.Hoffman v. CommissionerDocket No. 6611.United States Board of Tax Appeals4 B.T.A. 474; 1926 BTA LEXIS 2278; July 28, 1926, Decided *2278 Upon the evidence, the petitioner's claim for deduction of bad debts for 1919 allowed, and disallowed for 1920. C. Parks, Esq., for the petitioner. Robert A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616707/ | MARYHELEN BETTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBettner v. CommissionerDocket No. 1529-90United States Tax CourtT.C. Memo 1991-453; 1991 Tax Ct. Memo LEXIS 502; 62 T.C.M. (CCH) 753; T.C.M. (RIA) 91453; September 18, 1991, Filed *502 Decision will be entered under Rule 155. Maryhelen Bettn... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616708/ | THOMAS O. GALLOWAY AND PEGGY J. GALLOWAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGalloway v. CommissionerDocket No. 7210-76.United States Tax CourtT.C. Memo 1979-134; 1979 Tax Ct. Memo LEXIS 391; 38 T.C.M. (CCH) 596; T.C.M. (RIA) 79134; April 9, 1979, Filed *391 Held, petitioner's employment as an e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616709/ | MARY HALLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Haller v. CommissionerDocket Nos. 14063, 25751.United States Board of Tax Appeals14 B.T.A. 488; 1928 BTA LEXIS 2970; November 28, 1928, Promulgated *2970 1. The will of the decedent provided that his executors should continue his busienss, "the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616711/ | Bobby R. Casey, Petitioner v. Commissioner of Internal Revenue, RespondentCasey v. CommissionerDocket No. 2945-71United States Tax Court60 T.C. 68; 1973 U.S. Tax Ct. LEXIS 148; 60 T.C. No. 8; April 9, 1973, Filed *148 Decision will be entered for the respondent. 1. Rules of Practice of the United States Tax Court do n... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616716/ | RONALD R. LEVY and ESTHER LEVY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLevy v. CommissionerDocket No. 5928-75.United States Tax CourtT.C. Memo 1982-419; 1982 Tax Ct. Memo LEXIS 329; 44 T.C.M. (CCH) 575; T.C.M. (RIA) 82419; 81 Oil & Gas Rep. 659; July 26, 1982. Bruce I. Hochman and Barry L. Guterman... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616717/ | Estate of L. E. McKnight, L. T. McCourt, Administrator, Petitioner, v. Commissioner of Internal Revenue, RespondentMcKnight v. CommissionerDocket No. 7455United States Tax Court8 T.C. 871; 1947 U.S. Tax Ct. LEXIS 223; April 23, 1947, Promulgated *223 Decision will be entered for the respondent. 1. Petitioner, recipien... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616718/ | ALEXANDER P. FILOSA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFilosa v. CommissionerDocket No. 19074-92United States Tax CourtT.C. Memo 1993-615; 1993 Tax Ct. Memo LEXIS 630; 66 T.C.M. (CCH) 1705; December 22, 1993, Filed *630 An appropriate order of dismissal for lack of jurisdiction will be entered.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616719/ | H. J. Freede and Josephine W. Freede, Petitioners v. Commissioner of Internal Revenue, Respondent; Roger S. Folsom and Mary M. Folsom, Petitioners v. Commissioner of Internal Revenue, RespondentFreede v. CommissionerDocket Nos. 16339-82, 20768-82United States Tax Court86 T.C. 340; 1986 U.S. Tax Ct. LEXIS 144; 86 T.C. N... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616720/ | THE CONSOLIDATED GAS COMPANY OF THE CITY OF PITTSBURGH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Consolidated Gas Co. v. CommissionerDocket No. 29050.United States Board of Tax Appeals24 B.T.A. 901; 1931 BTA LEXIS 1577; November 24, 1931, Promulgated *1577 1. If a corporation purchases and retires ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616724/ | CARL J. FABRY AND PATRICIA P. FABRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFabry v. CommissionerTax Ct. Dkt. No. 9126-96United States Tax Court111 T.C. 305; 1998 U.S. Tax Ct. LEXIS 53; 111 T.C. No. 17; December 16, 1998, Filed *53 Decision will be entered under Rule 155. Ps sued the manufacturer ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616725/ | JAMES C. AND LILLIAN GARNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGarner v. CommissionerDocket No. 27789-89United States Tax CourtT.C. Memo 1991-569; 1991 Tax Ct. Memo LEXIS 617; 62 T.C.M. (CCH) 1260; T.C.M. (RIA) 91569; November 25, 1991, Filed *617 Decisions will be entered under Rule 155. P p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616726/ | Carl A. Pescosolido, Sr., and Virginia L. Pescosolido, Petitioners v. Commissioner of Internal Revenue, RespondentPescosolido v. CommissionerDocket No. 44927-86United States Tax Court91 T.C. 52; 1988 U.S. Tax Ct. LEXIS 92; 91 T.C. No. 6; July 18, 1988; As amended July 26, 1988 July 18, 1988, Filed *92 Decision will be ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616728/ | Stanley W. Haag, Petitioner v. Commissioner of Internal Revenue, RespondentHaag v. CommissionerDocket No. 2902-84United States Tax Court88 T.C. 604; 1987 U.S. Tax Ct. LEXIS 33; 88 T.C. No. 32; March 16, 1987. March 16, 1987, Filed *33 Decision will be entered under Rule 155. P, a physician, assigned his interest in a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616734/ | ESTATE OF CAROLYN G. CAUGHEY, UNION TRUST COMPANY OF THE DISTRICT OF COLUMBIA, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Caughey v. CommissionerDocket No. 99655.United States Board of Tax Appeals44 B.T.A. 385; 1941 BTA LEXIS 1333; May 6, 1941, Promulgated *1333 A gift to the National Girl S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616736/ | George W. Carnrick, Petitioner, v. Commissioner of Internal Revenue, RespondentCarnrick v. CommissionerDocket No. 9534United States Tax Court9 T.C. 756; 1947 U.S. Tax Ct. LEXIS 58; October 23, 1947, Promulgated *58 Decision will be entered under Rule 50. 1. Petitioner's 1941 return was filed on March 16, 1942. From F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616737/ | Stern Brothers & Co., Petitioner, v. Commissioner of Internal Revenue, RespondentStern Bros. & Co. v. CommissionerDocket No. 19579United States Tax Court16 T.C. 295; 1951 U.S. Tax Ct. LEXIS 282; February 8, 1951, Promulgated *282 Decision will be entered under Rule 50. 1. Petitioner, a dealer and broker in securities,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616739/ | Robert Fogel v. Commissioner. Robert Fogel and Sylvia Fogel v. Commissioner.Fogel v. CommissionerDockets Nos. 44016, 44017.United States Tax CourtT.C. Memo 1955-185; 1955 Tax Ct. Memo LEXIS 157; 14 T.C.M. (CCH) 718; T.C.M. (RIA) 55185; June 30, 1955*157 1. During the taxable years, the petitioner was a partner in seve... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616741/ | GARY W. CALLISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCallison v. CommissionerDocket No. 14359-92United States Tax CourtT.C. Memo 1993-500; 1993 Tax Ct. Memo LEXIS 511; 66 T.C.M. (CCH) 1174; November 1, 1993, Filed *511 Decision will be entered under Rule 155. Gary W. Callison, pro se. For respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616743/ | Elmer K. Zitzewitz and Gertrude Zitzewitz v. Commissioner. Elmer K. Zitzewitz and Peggy A. Zitzewitz v. Commissioner.Zitzewitz v. CommissionerDocket Nos. 3543-66, 3544-66.United States Tax CourtT.C. Memo 1969-17; 1969 Tax Ct. Memo LEXIS 277; 28 T.C.M. (CCH) 70; T.C.M. (RIA) 69017; January 29, 1969, Filed Joseph M. Solo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616744/ | Freeport Transport, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; Estate of Albert Curcio, Deceased, Frances Curcio, Administratrix and Surviving Wife, Petitioner v. Commissioner of Internal Revenue, RespondentFreeport Transport, Inc. v. CommissionerDocket Nos. 1922-73, 1795-73United States Tax Cour... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616746/ | Kate Baker Sherman, Petitioner, v. Commissioner of Internal Revenue, RespondentSherman v. CommissionerDocket No. 26522United States Tax Court18 T.C. 746; 1952 U.S. Tax Ct. LEXIS 141; July 18, 1952, Promulgated *141 Decision will be entered for the petitioner. 1. The holder of a note liquidated certain of the endorser'... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2106837/ | 89 Cal.App.3d 651 (1979)
152 Cal. Rptr. 800
AGRICULTURAL LABOR RELATIONS BOARD, Plaintiff and Appellant,
v.
LAFLIN & LAFLIN et al., Defendants and Respondents; UNITED FARM WORKERS OF AMERICA, AFL-CIO, Intervener and Appellant.
Docket Nos. 19293, 19495.
Court of Appeals of California, Fourth District, Division Two.
Febr... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4616748/ | DELAWARE TERMINAL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Delaware Terminal Corp. v. CommissionerDocket No. 86105.United States Board of Tax Appeals40 B.T.A. 1180; 1939 BTA LEXIS 743; December 20, 1939, Promulgated *743 Upon the organization of petitioner in 1932 by Terminal Barber Sho... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616750/ | Daniel Rosenthal and Mary Rosenthal, Petitioners, v. Commissioner of Internal Revenue, RespondentRosenthal v. CommissionerDocket No. 64905United States Tax Court32 T.C. 225; 1959 U.S. Tax Ct. LEXIS 184; April 28, 1959, Filed *184 Decision will be entered for the respondent. Held, petitioners received initial payments ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616751/ | SUCCESSFUL FARMING PUBLISHING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Successful Farming Pub. Co. v. CommissionerDocket No. 33190.United States Board of Tax Appeals23 B.T.A. 150; 1931 BTA LEXIS 1914; May 12, 1931, Promulgated *1914 The cost of building up a magazine circulation structure i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3277652/ | DANIEL E. LUNGREN Attorney General ANTHONY Da VIGO Deputy Attorney General
THE HONORABLE MIKE THOMPSON, MEMBER OF THE CALIFORNIA STATE SENATE, has requested an opinion on the following question:
Where the board of trustees of a school district has formed a committee, known as the district liaison council, consisting of... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/3266540/ | The Honorable Allen Gordon State Senator P.O. Box 558 Morrilton, AR 72110-0558
Dear Senator Gordon:
This is in response to your request for an opinion regarding Act 1247 of 1997, which amends A.C.A. § 6-17-1506 to add a new subsection involving rescission of teacher contracts. The new subsection (c) provides:
No teac... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/3276721/ | The history of this litigation and the facts out of which it arises are set out in the opinion in the case of Beene v. Hutto, 192 Ark. 848, 96 S.W.2d 485. See, also, Hutto v. Rogers, 191 Ark. 787, 88 S.W.2d 68. *Page 108
In the case of Beene v. Hutto, supra, a demurrer was sustained to the complaint, and the question ... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/2210704/ | 260 Cal. App. 2d 62 (1968)
THE PEOPLE, Plaintiff and Respondent,
v.
JAMES LEE LYLES, Defendant and Appellant.
Crim. No. 13522.
California Court of Appeals. Second Dist., Div. One.
Mar. 13, 1968.
Worrell & Niles and Claude Vibart Worrell, Sr., for Defendant and Appellant.
Thomas C. Lynch, Attorney General, and Eliz... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4616754/ | ESTATE OF WILLIAM J. GARLAND, DECEASED, HARRY C. MABRY, EXECUTOR, AND GRACE O. GARLAND, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Garland v. CommissionerDocket Nos. 93589, 95547.United States Board of Tax Appeals43 B.T.A. 731; 1941 BTA LEXIS 1460; February 27, 1941, Promulgated *1460 Decedent in 193... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616755/ | OLIVER G. HARRIS and WILMA L. HARRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarris v. CommissionerDocket No. 13009-80.United States Tax CourtT.C. Memo 1981-596; 1981 Tax Ct. Memo LEXIS 145; 42 T.C.M. (CCH) 1428; T.C.M. (RIA) 81596; October 15, 1981. Elizabeth DePriest, for the respondent. DAWSONM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616756/ | HATZEL & BUEHLER, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hatzel & Buehler, Inc. v. CommissionerDocket Nos. 9501, 11454.United States Board of Tax Appeals10 B.T.A. 993; 1928 BTA LEXIS 3983; February 24, 1928, Promulgated *3983 1. Determination that salaries of $15,000, each, for the four act... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616758/ | Appeal of J. VICTOR BARON.Baron v. CommissionerDocket No. 26.United States Board of Tax Appeals1 B.T.A. 15; 1924 BTA LEXIS 279; October 16, 1924, decided Submitted September 29, 1924. *279 The Board has no jurisdiction of an appeal based upon the denial by the Commissioner of a claim for refund of taxes paid prior to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616759/ | MONTIE J. MARVIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; TREVIS L. RORIE AND SHERILYN RORIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMarvin v. CommissionerDocket Nos. 6695-77, 6701-77.United States Tax CourtT.C. Memo 1980-509; 1980 Tax Ct. Memo LEXIS 72; 41 T.C.M. (CCH) 369; T.C.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616761/ | Estate of H. M. Holloway, Deceased, Harvey S. Holloway, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentHolloway v. CommissionerDocket No. 11427United States Tax Court10 T.C. 828; 1948 U.S. Tax Ct. LEXIS 191; May 13, 1948, Promulgated *191 Decision will be entered for the respondent. The decedent,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616762/ | STEWART FORSHAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Forshay v. CommissionerDocket No. 23847.United States Board of Tax Appeals20 B.T.A. 537; 1930 BTA LEXIS 2098; August 11, 1930, Promulgated *2098 Where real property, situated in New York, is conveyed to one person for the benefit of another, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616763/ | MATHIS BROTHERS CO. AND NEW YORK BLOWER CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mathis Bros. Co. v. CommissionerDocket No. 3861.United States Board of Tax Appeals9 B.T.A. 338; 1927 BTA LEXIS 2620; November 25, 1927, Promulgated *2620 1. Income was overstated by the amount of certain expense ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616768/ | WILLIAM C. LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLewis v. Comm'rDocket No. 2313-88United States Tax CourtT.C. Memo 1989-78; 1989 Tax Ct. Memo LEXIS 82; 56 T.C.M. (CCH) 1328; T.C.M. (RIA) 89078; February 27, 1989; As amended February 27, 1989 *82 William C. Lewis, pro se. James W. Ruger, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616769/ | WILLIAM G. EGNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEgner v. CommissionerDocket No. 18866-86.United States Tax CourtT.C. Memo 1989-247; 1989 Tax Ct. Memo LEXIS 247; 57 T.C.M. (CCH) 484; T.C.M. (RIA) 89247; May 18, 1989. William G. Egner, pro se. William P. Boulet, Jr., for the respondent. SCOT... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3285207/ | This is a petition for a writ of prohibition to prevent the superior court of the county of Santa Clara from trying a case appealed to said court from a justice's court of said county. The matter is submitted to this court upon the petition and the answer thereto filed by respondent in response to the order to show cau... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/306562/ | 469 F.2d 230
11 UCC Rep.Serv. 740
Kay McDANIEL, Plaintiff-Appellant,v.BAPTIST MEMORIAL HOSPITAL, Defendant-Appellee.
No. 72-1094.
United States Court of Appeals,Sixth Circuit.
Oct. 26, 1972.
Hal Gerber, Memphis, Tenn., for plaintiff-appellant; Gerber & Gerber, Memphis, Tenn., Robert B. Branch, Branch, Adair & Thompson... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/779584/ | 308 F.3d 635
Lewell MARCUM, Plaintiff-Appellant,v.James McWHORTER, as interim Sheriff of Pulaski County, Kentucky, Defendant-Appellee.
No. 01-5020.
United States Court of Appeals, Sixth Circuit.
Argued May 2, 2002.
Decided and Filed September 19, 2002.
James T. Gilbert (argued and briefed), Coy, Gilbert & Gilbert, Ric... | 01-04-2023 | 04-18-2012 |
https://www.courtlistener.com/api/rest/v3/opinions/3266639/ | There are a number of interesting facts connected with this litigation, but which are not essential to its determination, and which we deem it unnecessary to set out. The pertinent facts which are virtually uncontradicted are as follows:
A number of the ladies of the town of Gravette, moved by an altruistic spirit, org... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4616770/ | ROBERT J. AND MARY E. BAPTIST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaptist v. CommissionerDocket No. 22854-89United States Tax CourtT.C. Memo 1990-280; 1990 Tax Ct. Memo LEXIS 298; 59 T.C.M. (CCH) 799; T.C.M. (RIA) 90280; June 4, 1990, Filed *298 Petitioners' motion to dismiss will be granted and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616771/ | RAYMOND D. ANAYA AND DELORES ANAYA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnaya v. CommissionerDocket No. 17129-88United States Tax CourtT.C. Memo 1991-91; 1991 Tax Ct. Memo LEXIS 110; 61 T.C.M. (CCH) 2040; T.C.M. (RIA) 91091; March 4, 1991, Filed *110 Decision will be entered under Rule 155. John... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616773/ | PETER C. OSBORNE AND PATRICIA L. OSBORNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOsborne v. CommissionerDocket No. 29901-85.United States Tax CourtT.C. Memo 1987-553; 1987 Tax Ct. Memo LEXIS 545; 54 T.C.M. (CCH) 1014; T.C.M. (RIA) 87553; November 2, 1987; As amended November 6, 1987 George M. Foote,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616775/ | James A. McLaughlin and Katherine E. McLaughlin, Petitioners v. Commissioner of Internal Revenue, RespondentMcLaughlin v. CommissionerDocket No. 3061-67United States Tax Court51 T.C. 233; 1968 U.S. Tax Ct. LEXIS 29; November 4, 1968, Filed *29 Decision will be entered under Rule 50. Held, petitioners' payments of tuit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616777/ | Lots, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; C. B., Jr., and Martha Jean Christie, Petitioners v. Commissioner of Internal Revenue, RespondentLots, Inc. v. CommissionerDocket Nos. 3059-65, 3060-65United States Tax Court49 T.C. 541; 1968 U.S. Tax Ct. LEXIS 170; 29 Oil & Gas Rep. 343; February ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616778/ | APPEAL OF F. N. JOHNSON CO.F. N. Johnson Co. v. CommissionerDocket No. 2627.United States Board of Tax Appeals2 B.T.A. 256; 1925 BTA LEXIS 2493; June 30, 1925, Decided Submitted June 1, 1925. *2493 The taxpayer overvalued inventory at the close of each of the years 1917, 1918, and 1919. The Commissioner made adjustm... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616780/ | ARTHUR L. KOPPEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKoppen v. CommissionerDocket No. 25722-93United States Tax CourtT.C. Memo 1995-316; 1995 Tax Ct. Memo LEXIS 318; 70 T.C.M. (CCH) 72; July 18, 1995, Filed *318 Decision will be entered for respondent. For petitioner: Bernard J. Garland. For re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616781/ | MARY LOU STIEBLING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStiebling v. CommissionerDocket No. 8113-92United States Tax CourtT.C. Memo 1994-233; 1994 Tax Ct. Memo LEXIS 242; 67 T.C.M. (CCH) 3006; May 26, 1994, Filed *242 For petitioner: Michael J. Christianson. For respondent: Patrick W. Lucas. COH... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616782/ | Junius B. Peake and Miriam M. Peake v. Commissioner.Peake v. CommissionerDocket No. 27637.United States Tax Court1951 Tax Ct. Memo LEXIS 192; 10 T.C.M. (CCH) 577; T.C.M. (RIA) 51181; June 15, 1951William M. Sperry, II, Esq., 52 William St., New York, N. Y., for the petitioners. Charles M. Greenspan, Esq., for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616784/ | PEOPLES BANCORPORATION AND SUBSIDIARIES, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentPeoples Bancorporation v. CommissionerDocket No. 29058-89United States Tax CourtT.C. Memo 1992-285; 1992 Tax Ct. Memo LEXIS 309; 63 T.C.M. (CCH) 3028; May 18, 1992, Filed *309 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616785/ | JAMES M. STEEL AND THERESA B. STEEL, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSteel v. CommissionerDocket Nos. 7859-85, 7860-85.1United States Tax CourtT.C. Memo 1987-243; 1987 Tax Ct. Memo LEXIS 247; 53 T.C.M. (CCH) 816; T.C.M. (RIA) 87243; May 11, 1987. *247 Petitioner was employed on an o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616787/ | NICKOLAS L. BARNES and ROSALIE BARNES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarnes v. CommissionerDocket No. 8144-80United States Tax CourtT.C. Memo 1981-539; 1981 Tax Ct. Memo LEXIS 200; 42 T.C.M. (CCH) 1175; T.C.M. (RIA) 81539; September 24, 1981. Nickolas L. Barnes, pro se. Edith Siler, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616799/ | Cadillac Textiles Incorporated v. Commissioner.Cadillac Textiles, Inc. v. CommissionerDocket No. 523-72.United States Tax CourtT.C. Memo 1975-46; 1975 Tax Ct. Memo LEXIS 326; 34 T.C.M. (CCH) 295; T.C.M. (RIA) 750046; March 4, 1975, Filed QUEALYMemorandum Findings of Fact and Opinion QUEALY, Judge: Respondent determined... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616800/ | CHARLES R. JELM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJelm v. CommissionerDocket No. 851-73.United States Tax CourtT.C. Memo 1975-20; 1975 Tax Ct. Memo LEXIS 352; 34 T.C.M. (CCH) 100; T.C.M. (RIA) 750020; February 6, 1975, Filed John Kennedy Lynch, for the petitioner. James E. Dunn, Jr., for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616801/ | ADJUSTMENT BUREAU OF ST. LOUIS ASSOCIATION OF CREDIT MEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Adjustment Bureau of St. Louis Asso., etc. v. CommissionerDocket Nos. 32416, 42717.United States Board of Tax Appeals21 B.T.A. 232; 1930 BTA LEXIS 1889; November 7, 1930, Promulgated *1889 BUSINESS LEA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616804/ | GREENLEAF TEXTILE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Greenleaf Textile Corp. v. CommissionerDocket No. 46747.United States Board of Tax Appeals26 B.T.A. 737; 1932 BTA LEXIS 1257; July 28, 1932, Promulgated *1257 1. DEDUCTION - LOSS. Held, no deductible loss was sustained on asse... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616805/ | John E. Goodenow, Petitioner, v. Commissioner of Internal Revenue, RespondentGoodenow v. CommissionerDocket No. 48450United States Tax Court25 T.C. 1; 1955 U.S. Tax Ct. LEXIS 83; October 6, 1955, Filed *83 Decision will be entered for the respondent. Respondent determined that petitioner, a farmer, reporting on the ac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616808/ | WALLACE L. SCHIERS and EVA J. SCHIERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchiers v. CommissionerDocket No. 4352-74.United States Tax CourtT.C. Memo 1976-37; 1976 Tax Ct. Memo LEXIS 368; 35 T.C.M. (CCH) 149; T.C.M. (RIA) 760037; February 10, 1976, Filed Wallace L. Schiers, pro se. Alan R. Herson... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616810/ | Henry J. Brubaker and Civilla J. Brubaker v. Commissioner.Brubaker v. CommissionerDocket No. 57198.United States Tax CourtT.C. Memo 1957-186; 1957 Tax Ct. Memo LEXIS 63; 16 T.C.M. (CCH) 828; T.C.M. (RIA) 57186; September 30, 1957*63 Held, certain advances were loans which, when they became worthless in the taxable yea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616811/ | William Wallace Mein v. Commissioner.Mein v. CommissionerDocket No. 6971.United States Tax Court1946 Tax Ct. Memo LEXIS 103; 5 T.C.M. (CCH) 713; T.C.M. (RIA) 46200; August 14, 1946*103 Edward Hale Julien, Esq., 220 Bush St., San Francisco 4, Calif., for the petitioner. A. James Hurley, Esq., for the respondent. MURDO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616813/ | PETER G. EDWARDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEdwards v. CommissionerDocket No. 3598-93United States Tax CourtT.C. Memo 1995-77; 1995 Tax Ct. Memo LEXIS 78; 69 T.C.M. (CCH) 1926; February 16, 1995, Filed *78 Decision will be entered for respondent. Peter G. Edwards, pro se. For responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616814/ | Estate of Amy H. DuPuy, Deceased, Peoples First National Bank & Trust Company and Eleanor D. Merrick, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent. Eleanor D. Merrick, Petitioner, v. Commissioner of Internal Revenue, Respondent. Charles M. DuPuy, Petitioner, v. Commissioner of Internal Reve... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616817/ | Halsted James, Petitioner, v. Commissioner of Internal Revenue, RespondentJames v. CommissionerDocket No. 1288United States Tax Court3 T.C. 1260; 1944 U.S. Tax Ct. LEXIS 67; August 22, 1944, Promulgated *67 Decision will be entered for the respondent. Petitioner gave to his son certain corporate stock in a closely hel... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616818/ | Estate of Paul L. E. Helliwell, Deceased, Mary Jane Melrose and Security Trust Company, Personal Representatives, and Marjorie M. Helliwell, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Helliwell v. CommissionerDocket No. 6004-76United States Tax Court77 T.C. 964; 1981 U.S. Tax Ct. LEXIS 34; Oct... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616819/ | Albert Gersten, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentGersten v. CommissionerDocket Nos. 51226, 51227, 51228, 51229, 51230, 51231, 51232, 51233, 51234, 51235, 51236, 51237, 51238, 51239, 51240, 51241, 51242United States Tax Court28 T.C. 756; 1957 U.S. Tax Ct. LEXIS 136; June 28, 1957, Fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616820/ | JOHN G. GOETTEE, JR. AND MARIAN GOETTEE, * Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Goettee v. Comm'rNo. 26591-96 United States Tax Court124 T.C. 286; 2005 U.S. Tax Ct. LEXIS 18; 124 T.C. No. 17; May 31, 2005., Filed Goettee v. Commissioner, T.C. Memo 2004-9">T.C. Memo 2004-9, 2004 Tax Ct. Memo LEXIS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616822/ | SAMUEL S. BLOCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bloch v. CommissionerDocket No. 23126.United States Board of Tax Appeals16 B.T.A. 425; 1929 BTA LEXIS 2584; May 9, 1929, Promulgated *2584 Where securities acquired prior to March 1, 1913, were sold in 1921, 1922, and 1923 at less than their ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616823/ | DONALD MERLE CRAM and DIANA SUE CRAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCram v. CommissionerDocket No. 872-77.United States Tax CourtT.C. Memo 1979-70; 1979 Tax Ct. Memo LEXIS 452; 38 T.C.M. (CCH) 299; T.C.M. (RIA) 79070; March 5, 1979, Filed Donald Merle Cram, pro se. Wayne B. Henry, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616824/ | CHICAGO TITLE & TRUST CO. AND BLANCHE G. STUMER, TRUSTEES, ESTATE OF LOUIS M. STUMER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chicago Title & Trust Co. v. CommissionerDocket No. 22438.United States Board of Tax Appeals18 B.T.A. 395; 1929 BTA LEXIS 2053; November 30, 1929, Promulgated *2053 Amounts... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616827/ | ESTATE OF VIRGIL C. SULLIVAN, DECEASED, JAMES W. PETER, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Sullivan v. CommissionerDocket No. 12084-91United States Tax CourtT.C. Memo 1993-531; 1993 Tax Ct. Memo LEXIS 542; 66 T.C.M. (CCH) 1329; November 17, 1993, Filed *542 Dec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616829/ | ROBERT C. ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAndersonDocket No. 13096-83United States Tax CourtT.C. Memo 1992-502; 1992 Tax Ct. Memo LEXIS 521; 64 T.C.M. (CCH) 631; September 2, 1992, Filed *521 Held: The period of limitations upon assessment applicable to a partner's distributive share... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616830/ | E. H. Stolz, Petitioner, v. Commissioner of Internal Revenue, Respondent. Zoe Stolz, Petitioner, v. Commissioner of Internal Revenue, RespondentStolz v. CommissionerDocket Nos. 55990, 68085United States Tax Court30 T.C. 530; 1958 U.S. Tax Ct. LEXIS 169; June 6, 1958, Filed *169 Decisions will be entered for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616832/ | AMERICAN MULTIGRAPH CO. AND SUBSIDIARY COMPANIES (AMERICAN MULTIGRAPH SALES CO. AND INTERNATIONAL MULTIGRAPH CO.), PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Multigraph Co. v. CommissionerDocket No. 6772.United States Board of Tax Appeals10 B.T.A. 406; 1928 BTA LEXIS 4112; January 31, 1928, Pr... | 01-04-2023 | 11-21-2020 |
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