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https://www.courtlistener.com/api/rest/v3/opinions/4616853/ | Clifford M. Houg and Mildred S. Houg, Petitioners v. Commissioner of Internal Revenue, RespondentHoug v. CommissionerDocket No. 2393-67United States Tax Court54 T.C. 792; 1970 U.S. Tax Ct. LEXIS 161; April 20, 1970, Filed *161 Decision will be entered for the petitioners. General Controls Co. had instituted a profit-s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1479110/ | 83 F.2d 370 (1936)
VAUGHAN, State Superintendent of Public Instruction,
v.
JOHN C. WINSTON CO.
No. 1326.
Circuit Court of Appeals, Tenth Circuit.
April 18, 1936.
*371 Mac Q. Williamson, Atty. Gen., Fred Hansen, Asst. Atty. Gen., and Harve L. Melton, Sp. Counsel to the Governor, J. D. Lydick, and Curtis P. Harris, all o... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4616854/ | Appeal of NATIONAL GROCER CO.National Grocer Co. v. CommissionerDocket No. 562.United States Board of Tax Appeals1 B.T.A. 688; 1925 BTA LEXIS 2839; February 28, 1925, decided Submitted January 26, 1925. *2839 The surplus and undivided profits of a corporation, which must be included in invested capital under the prov... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616857/ | VAHLSING CHRISTINA CORPORATION FORMERLY THE CHRISTINA CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVahlsing Christina Corp. v. CommissionerDocket No. 8571-73.United States Tax CourtT.C. Memo 1985-273; 1985 Tax Ct. Memo LEXIS 358; 50 T.C.M. (CCH) 75; T.C.M. (RIA) 85273; June 6, 1985. Roy S. Ka... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616859/ | WILLIAM A. SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Smith v. CommissionerDocket No. 90703.United States Board of Tax Appeals38 B.T.A. 317; 1938 BTA LEXIS 882; August 11, 1938, Promulgated *882 1. The acquisition of its stock by a corporation from petitioner constituted a purchase of such sto... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616860/ | DORIS DUSTON AND ARTHUR G. DUSTON, III, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDuston v. CommissionerDocket Nos. 5563-79, 5625-79.United States Tax CourtT.C. Memo 1982-409; 1982 Tax Ct. Memo LEXIS 338; 44 T.C.M. (CCH) 521; T.C.M. (RIA) 82409; July 20, 1982. *338 Petitioners failed to file Federal ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616861/ | Jack I. LeVant and May LeVant, Petitioners, v. Commissioner of Internal Revenue, RespondentLe Vant v. CommissionerDocket No. 3893-63United States Tax Court45 T.C. 185; 1965 U.S. Tax Ct. LEXIS 13; November 29, 1965, Filed *13 Decision will be entered under Rule 50. In an employment agreement dated April 22, 1957, betwe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616862/ | Barney and Ida Finestone, et al. 1 v. Commissioner. Finestone v. Comm'rDocket Nos. 48767, 50079, 50080, 52426, 72197, 72198.United States Tax CourtT.C. Memo 1960-164; 1960 Tax Ct. Memo LEXIS 124; 19 T.C.M. (CCH) 864; T.C.M. (RIA) 60164; August 17, 1960L. Eugene McNatt, Esq., 45 Eighth Street, N.E., Atlanta, Ga., for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537304/ | People v Urena (2020 NY Slip Op 03073)
People v Urena
2020 NY Slip Op 03073
Decided on May 28, 2020
Appellate Division, First Department
Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431.
This opinion is uncorrected and subject to revision before publication in the Offi... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616863/ | Ericsson Screw Machine Products Company, Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentEricsson Screw Machine Products Co. v. CommissionerDocket No. 21425United States Tax Court14 T.C. 757; 1950 U.S. Tax Ct. LEXIS 210; May 4, 1950, Promulgated *210 Decision will be entered for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616864/ | Falstaff Beer, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentFalstaff Beer, Inc. v. CommissionerDocket Nos. 75349, 78613United States Tax Court37 T.C. 451; 1961 U.S. Tax Ct. LEXIS 13; December 18, 1961, Filed *13 Decisions will be entered for the respondent. Held, that payments made by the petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616865/ | SYLVIA CHESSEN KAPLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKaplan v. CommissionerDocket No. 3332-75.United States Tax CourtT.C. Memo 1977-141; 1977 Tax Ct. Memo LEXIS 301; 36 T.C.M. (CCH) 606; T.C.M. (RIA) 770141; May 11, 1977, Filed Samuel L. Kaplan, for the petitioner. David J. Duez, for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616866/ | GONG YOK TSUN CHIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentChin v. CommissionerDocket No. 1518-91United States Tax CourtT.C. Memo 1994-54; 1994 Tax Ct. Memo LEXIS 55; 67 T.C.M. (CCH) 2140; February 10, 1994, Filed *55 Decision will be entered under Rule 155. For petitioner: Raymond R. Kimpel. For r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616868/ | GREATER DISPLAY & WIRE FORMING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreater Display & Wire Forming, Inc. v. CommissionerDocket No. 584-83.United States Tax CourtT.C. Memo 1988-231; 1988 Tax Ct. Memo LEXIS 259; 55 T.C.M. (CCH) 922; T.C.M. (RIA) 88231; May 23, 1988; As amended May 23, 1988 Ber... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616869/ | Sierracin Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentSierracin Corp. v. CommissionerDocket No. 28569-83United States Tax Court90 T.C. 341; 1988 U.S. Tax Ct. LEXIS 27; 90 T.C. No. 27; March 9, 1988; As amended March 9, 1988 March 9, 1988, Filed *27 Decision will be entered under Rule 155. Pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616872/ | Irving A. Sheppard, Petitioner, v. Commissioner of Internal Revenue, RespondentSheppard v. CommissionerDocket No. 62956United States Tax Court32 T.C. 942; 1959 U.S. Tax Ct. LEXIS 123; July 22, 1959, Filed *123 Decision will be entered under Rule 50. In 1953 and 1954, petitioner, a resident of New Jersey, claimed perso... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616873/ | APPEAL OF ESTATE OF HELEN S. PENNELL.Pennell v. CommissionerDocket No. 2588.United States Board of Tax Appeals4 B.T.A. 1039; 1926 BTA LEXIS 2100; September 25, 1926, Decided *2100 Harry B. Walker, Esq., for the petitioner. Robert A. Littleton, Esq., for the Commissioner. STERNHAGEN *1039 The Commissioner disallowed ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616874/ | LANGFORD INVESTMENT COMPANY, TRUSTEE FOR PIERCE P. LANGFORD, JR., BEN H. LANGFORD AND SARAH E. LANGFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Langford Inv. Co. v. CommissionerDocket Nos. 43333, 57203, 62214.United States Board of Tax Appeals28 B.T.A. 222; 1933 BTA LEXIS 1160; May 31, 1933, Promul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616875/ | AKIRA KUTSUNAI and RUTH T. KUTSUNAI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKutsunai v. CommissionerDocket No. 15964-81.United States Tax CourtT.C. Memo 1983-182; 1983 Tax Ct. Memo LEXIS 605; 45 T.C.M. (CCH) 1179; T.C.M. (RIA) 83182; April 4, 1983. Herbert T. Ikazaki and Richard T. Kaneko, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616877/ | F. J. McGinley, Jr. v. Commissioner.McGinley v. CommissionerDocket No. 51564.United States Tax CourtT.C. Memo 1956-124; 1956 Tax Ct. Memo LEXIS 172; 15 T.C.M. (CCH) 641; T.C.M. (RIA) 56124; May 22, 1956*172 While employed for an indefinite period in Ankara, Turkey, as a construction designer taxpayer maintained a sepa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616879/ | Lewis L. Culley and Minnie Belle Culley, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentCulley v. CommissionerDocket Nos. 52840, 57860, 57861, 57889, 58991United States Tax Court29 T.C. 1076; 1958 U.S. Tax Ct. LEXIS 245; February 28, 1958, Filed *245 Decisions will be entered under Rule 50. Peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616880/ | C. W. MCMANIGAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McManigal v. CommissionerDocket No. 2176.United States Board of Tax Appeals11 B.T.A. 932; 1928 BTA LEXIS 3689; May 1, 1928, Promulgated *3689 1. The taxable profits realized from the sale of capital assets, including depreciable farm improve... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616882/ | William H. Moorhead v. Commissioner.Moorhead v. CommissionerDocket No. 88875.United States Tax Court1943 Tax Ct. Memo LEXIS 405; 1 T.C.M. (CCH) 761; T.C.M. (RIA) 43126; March 16, 1943*405 J. W. Miles, Esq., for the petitioner. E. L. Corbin, Esq., for the respondent. TURNER Memorandum Findings of Fact and Opinion TURN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616883/ | Estate of Pamelia D. Holland, Deceased, Frank P. Holland, Jr., Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentHolland v. CommissionerDocket No. 107906United States Tax Court1 T.C. 564; 1943 U.S. Tax Ct. LEXIS 240; February 10, 1943, Promulgated *240 Decision will be entered in accordance with the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616884/ | PHILIP ROTH AND LINDA ROTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoth v. CommissionerDocket Nos. 7791-90, 7792-90United States Tax CourtT.C. Memo 1992-563; 1992 Tax Ct. Memo LEXIS 581; 64 T.C.M. (CCH) 872; September 23, 1992, Filed *581 Decision will be entered under Rule 155. For Petitioners: M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616885/ | WILLIAM H. REEDER and MARY F. REEDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentReeder v. CommissionerDocket No. 7761-70.United States Tax CourtT.C. Memo 1974-68; 1974 Tax Ct. Memo LEXIS 252; 33 T.C.M. (CCH) 328; T.C.M. (RIA) 74068; March 21, 1974 Filed. *252 William H. Reeder, pro se. Robert J. Shi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616887/ | Baldwin Brothers, Inc., et al. 1 v. Commissioner. Baldwin Bros., Inc. v. CommissionerDocket Nos. 4571-63 - 4575-63.United States Tax CourtT.C. Memo 1965-173; 1965 Tax Ct. Memo LEXIS 153; 24 T.C.M. (CCH) 917; T.C.M. (RIA) 65173; June 28, 1965John E. Britton, 615 Masonic Bldg., Erie, Pa., for the petitioners. Gerald Back... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616889/ | PATRICK J. RYAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRyan v. CommissionerDocket No. 21405-85.United States Tax CourtT.C. Memo 1989-297; 1989 Tax Ct. Memo LEXIS 309; 57 T.C.M. (CCH) 747; T.C.M. (RIA) 89297; June 19, 1989. Herbert M. Gannet, for the petitioner. Richard F. Flaherty and William S. Ga... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616890/ | 106 LTD., DAVID PALMLUND, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent106 Ltd. v. Comm'rDocket No. 14586-05United States Tax Court136 T.C. 67; 2011 U.S. Tax Ct. LEXIS 3; 136 T.C. No. 3; January 10, 2011, Filed*3 Decision will be entered for respondent.Partnership P entered into a Son-... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616891/ | Millard F. Machen and Peggy A. Machen v. Commissioner.Machen v. CommissionerDocket No. 1885-64.United States Tax CourtT.C. Memo 1966-193; 1966 Tax Ct. Memo LEXIS 89; 25 T.C.M. (CCH) 990; T.C.M. (RIA) 66193; August 31, 1966*89 With the proceeds of a bank loan on which he was personally liable, petitioner, Millard F. Ma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616894/ | The Emerson Electric Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentEmerson Electric Mfg. Co. v. CommissionerDocket No. 61126United States Tax Court28 T.C. 1090; 1957 U.S. Tax Ct. LEXIS 100; August 30, 1957, Filed *100 Decision will be entered for the petitioner. Petitioner derived p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616895/ | BOB JOE TEMPLEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTempleman v. CommissionerDocket No. 6135-90United States Tax CourtT.C. Memo 1991-620; 1991 Tax Ct. Memo LEXIS 672; 62 T.C.M. (CCH) 1539; T.C.M. (RIA) 91620; December 16, 1991, Filed *672 Bob Joe Templeman, pro se. Don M. Parkinson, for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616896/ | GORDON RANDOLPH FORRER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentForrer v. CommissionerDocket No. 8718-78.United States Tax CourtT.C. Memo 1981-418; 1981 Tax Ct. Memo LEXIS 321; 42 T.C.M. (CCH) 613; T.C.M. (RIA) 81418; August 11, 1981. Gordon Randolph Forrer, pro se. William F. Garrow, for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616833/ | BORIS GOLDBERG AND MARINA GOLDBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGoldberg v. CommissionerDocket No. 17970-87United States Tax CourtT.C. Memo 1989-380; 1989 Tax Ct. Memo LEXIS 379; 57 T.C.M. (CCH) 1098; T.C.M. (RIA) 89380; July 26, 1989Fred Alan Jones, for the petitioners. Thomas G. Schleie... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616835/ | Louisville Provision Company v. Commissioner.Louisville Provision Co. v. CommissionerDocket No. 107928.United States Tax Court1943 Tax Ct. Memo LEXIS 350; 1 T.C.M. (CCH) 960; T.C.M. (RIA) 43191; April 22, 1943*350 Charles I. Dawson, Esq., 1805 Kentucky Home Life Bldg., Louisville, Ky., for the petitioner. Sidney Gambi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616838/ | NATIONAL CAPITAL INSURANCE COMPANY OF THE DISTRICT OF COLUMBIA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Capital Ins. Co. v. CommissionerDocket No. 56748.United States Board of Tax Appeals28 B.T.A. 1079; 1933 BTA LEXIS 1049; August 15, 1933, Promulgated *1049 1. The petitioner, an insuranc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616840/ | GERALDINE J. McELHANNON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcElhannon v. CommissionerDocket No, 17020-80.United States Tax CourtT.C. Memo 1982-196; 1982 Tax Ct. Memo LEXIS 546; 43 T.C.M. (CCH) 1065; T.C.M. (RIA) 82196; April 14, 1982. Geraldine J. McElhannon, pro se. David W. Johnson,*547 for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616841/ | James L. Tyrrell and Julia C. Tyrrell v. Commissioner.Tyrrell v. CommissionerDocket No. 86267.United States Tax CourtT.C. Memo 1962-53; 1962 Tax Ct. Memo LEXIS 253; 21 T.C.M. (CCH) 292; T.C.M. (RIA) 62053; March 15, 1962*253 Paul A. Weick, Esq., Flatiron Bldg., Akron, Ohio, for the petitioners. Thomas J. Moroney, Jr.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616842/ | CHARLES A. SHEA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Shea v. CommissionerDocket Nos. 61936, 63962.United States Board of Tax Appeals30 B.T.A. 1265; 1934 BTA LEXIS 1199; July 24, 1934, Promulgated *1199 Petitioner, subsequent to his marriage and while domiciled in Oregon, acquired an interest in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616843/ | Eugene H. Timanus, Receiver for Spencer Corporation v. Commissioner.Eugene H. Timanus, Receiver for Spencer Corp. v. CommissionerDocket No. 440 P.T.United States Tax Court1945 Tax Ct. Memo LEXIS 32; 4 T.C.M. (CCH) 1074; T.C.M. (RIA) 45362; November 28, 1945Geo. E. H. Goodner, Esq., and Scott P. Crampton, Esq., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616845/ | PRESSED STEEL TANK COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pressed Steel Tank Co. v. CommissionerDocket No. 101099.United States Board of Tax Appeals46 B.T.A. 52; 1942 BTA LEXIS 914; January 8, 1942, Promulgated *914 The Vinson Act, section 3, prohibits the Secretary of the Navy from makin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616846/ | Clement O. Dennis and Genia Lee Dennis, Petitioners v. Commissioner of Internal Revenue, RespondentDennis v. CommissionerDocket No. 772-70United States Tax Court57 T.C. 352; 1971 U.S. Tax Ct. LEXIS 11; 57 T.C. No. 35; December 13, 1971, Filed *11 Decision will be entered for respondent. Promissory note for $ 1,500,000... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616847/ | CLARENCE K. HOWE and MARGARET C. HOWE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHowe v. CommissionerDocket No. 9294-82.United States Tax CourtT.C. Memo 1985-213; 1985 Tax Ct. Memo LEXIS 421; 49 T.C.M. (CCH) 1396; T.C.M. (RIA) 85213; May 2, 1985. Herbert L. Zuckerman, for the petitioners. Francis J. S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616849/ | SULEIMAN K. ABUL-HAJ AND ELIZABETH ABUL-HAJ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAbul-Haj v. CommissionerDocket Nos. 6062-72; 4465-74; 8979-75.United States Tax CourtT.C. Memo 1988-507; 1988 Tax Ct. Memo LEXIS 530; 56 T.C.M. (CCH) 536; T.C.M. (RIA) 88507; October 20, 1988. Theodore J. England, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616851/ | NATHAN A. CERVO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCervo v. CommissionerDocket No. 8112-76.United States Tax CourtT.C. Memo 1979-52; 1979 Tax Ct. Memo LEXIS 474; 38 T.C.M. (CCH) 215; T.C.M. (RIA) 79052; February 12, 1979, Filed; As Amended Nathan A. Cervo, pro se. Thomas E. Brew, Jr., for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616852/ | Frank J. Shippen, Petitioner, v. Commissioner of Internal Revenue, RespondentShippen v. CommissionerDocket No. 56996United States Tax Court30 T.C. 716; 1958 U.S. Tax Ct. LEXIS 152; June 25, 1958, Filed *152 Decision will be entered under Rule 50. 1. By agreement of petitioner and his partner, petitioner's capital acco... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616900/ | Ines Siegert, Petitioner v. Commissioner of Internal Revenue, RespondentSiegert v. CommissionerDocket No. 2390-66United States Tax Court51 T.C. 611; 1969 U.S. Tax Ct. LEXIS 209; January 15, 1969, Filed *209 Decision will be entered for the petitioner. Held, payments made by petitioner's former husband to her pursuant ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616953/ | CUNNINGHAM-BECKEMEIER SUPPLY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cunningham-Beckemeier Supply Co. v. CommissionerDocket No. 15838.United States Board of Tax Appeals14 B.T.A. 992; 1929 BTA LEXIS 3007; January 4, 1929, Promulgated *3007 Substantially all of the stock of the petitioner and of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616954/ | LYNN GATWOOD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CHARLES GATWOOD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGatwood v. CommissionerDockets Nos. 35451-861; 36211-86; 17168-87; 24586-87United States Tax CourtT.C. Memo 1989-544; 1989 Tax Ct. Memo LEXIS 560; 58 T.C.M. (CCH) 325; T.C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616958/ | ROBERT G. WICKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWicker v. CommissionerDocket Nos. 27297-87, 8561-89United States Tax CourtT.C. Memo 1993-431; 1993 Tax Ct. Memo LEXIS 440; 66 T.C.M. (CCH) 757; September 15, 1993, Filed *440 Decisions will be entered under Rule 155. Pro se, Robert G. Wicker.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616959/ | John S. and Elizabeth R. Lucas v. Commissioner.Lucas v. CommissionerDocket No. 1079-65.United States Tax CourtT.C. Memo 1966-270; 1966 Tax Ct. Memo LEXIS 14; 25 T.C.M. (CCH) 1375; T.C.M. (RIA) 66270; December 15, 1966Henry C. Harvey, 1750 Union Commerce Bldg., Cleveland, Ohio, for the petitioners. John P. Graham, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616960/ | Sprague Electric Company, Petitioner, v. Commissioner of Internal Revenue, RespondentSprague Electric Co. v. CommissionerDocket No. 32629United States Tax Court36 T.C. 1043; 1961 U.S. Tax Ct. LEXIS 72; September 19, 1961. Filed September 19, 1961, Filed *72 Decision will be entered under Rule 50. Petitioner has been ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616962/ | Andrew Newman, Inc. v. Commissioner.Andrew Newman, Inc. v. CommissionerDocket No. 59812.United States Tax CourtT.C. Memo 1957-224; 1957 Tax Ct. Memo LEXIS 24; 16 T.C.M. (CCH) 1018; T.C.M. (RIA) 57224; December 9, 1957*24 Philip A. Brenner, Esq., for the petitioner. Emil Sebetic, Esq., and John A. Dunkel, Esq., for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616965/ | Sylvester Hillary Williams and Sylvia Mae Williams v. Commissioner.Williams v. CommissionerDocket No. 2190-67.United States Tax CourtT.C. Memo 1970-292; 1970 Tax Ct. Memo LEXIS 68; 29 T.C.M. (CCH) 1347; T.C.M. (RIA) 70292; October 14, 1970, Filed *68 The petitioners failed to provide the Court with sufficient evidence... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616967/ | Standard Oil Company of California, Petitioner v. Commissioner of Internal Revenue, RespondentStandard Oil Co. v. CommissionerDocket No. 22582-80RUnited States Tax Court78 T.C. 541; 1982 U.S. Tax Ct. LEXIS 117; 78 T.C. No. 36; 3 Employee Benefits Cas. (BNA) 1276; April 5, 1982, Filed *117 P's annuity plan provides, in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616968/ | ELIA P. MARINOS AND ALICE M. MESSER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMarinos v. CommissionerDocket No. 30774-86United States Tax CourtT.C. Memo 1989-492; 1989 Tax Ct. Memo LEXIS 495; 58 T.C.M. (CCH) 97; T.C.M. (RIA) 89492; September 7, 1989Henry P. Vanderkam, for the petitioners. Thomas N. Th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616969/ | RONALD DE REUTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HENRIETTA D'ARAMON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SYBIL WHITEHOUSE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.De Reuter v. CommissionerDocket Nos. 6243, 10644, 13220.United States Board of T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616972/ | DENNIS C. MASSEY AND SHARON R. MASSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMassey v. CommissionerDocket No. 8113-79.United States Tax CourtT.C. Memo 1982-230; 1982 Tax Ct. Memo LEXIS 513; 43 T.C.M. (CCH) 1240; T.C.M. (RIA) 82230; April 29, 1982. Dennis C. Massey, pro se. Robert M. Ratchford, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2144796/ | 76 Ill. App. 2d 43 (1966)
221 N.E.2d 790
Adele Florence, a Minor, by Frank Florence, Her Father and Next Friend, Plaintiff-Appellant,
v.
City of Chicago, a Municipal Corporation, Defendant-Appellee.
Gen. No. 50,335.
Illinois Appellate Court First District, Second Division.
October 25, 1966.
Rehearing denied November ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/3268796/ | Information was filed by the prosecuting attorney in the circuit court of Drew county, on the 20th day of September, 1938, charging appellant with the crime of murder in the first degree. On the 21st of September, 1938, attorneys were appointed by the court to defend him. On the 23rd day of September the attorneys file... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4616973/ | HERMAN H. AND CECLIA C. ANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Anderson v. CommissionerDocket No. 536-73United States Tax CourtT.C. Memo 1975-302; 1975 Tax Ct. Memo LEXIS 71; 34 T.C.M. (CCH) 1321; T.C.M. (RIA) 750302; October 1, 1975, Filed Donald J. Forman and R. M. Ginsberg, for the pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616974/ | ANTHONY S. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 2075-75.United States Tax CourtT.C. Memo 1977-10; 1977 Tax Ct. Memo LEXIS 432; 36 T.C.M. (CCH) 58; T.C.M. (RIA) 770010; January 17, 1977, Filed Anthony S. Smith, pro se. Leo A. Reinikka, Jr., for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616977/ | Estate of Ellen M. Wien, Deceased, Joseph Cuba and Claire W. Morse, Coexecutors, Petitioner v. Commissioner of Internal Revenue, Respondent; Estate of Sidney A. Wien, Deceased, Joseph Cuba and Claire W. Morse, Coexecutors, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Wien v. CommissionerDocket No... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616978/ | Leonard E. Austin and Dorothy Austin v. Commissioner.Austin v. CommissionerDocket No. 83870.United States Tax CourtT.C. Memo 1962-22; 1962 Tax Ct. Memo LEXIS 287; 21 T.C.M. (CCH) 102; T.C.M. (RIA) 62022; February 1, 1962*287 Held, that the petitioners have not carried their burden of proof to show error in the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616982/ | WINTHROP AMES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ames v. CommissionerDocket No. 42288.United States Board of Tax Appeals27 B.T.A. 729; 1933 BTA LEXIS 1315; February 11, 1933, Promulgated *1315 Petitioner owned all the outstanding stock of a corporation which he had organized to carry on his i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616983/ | PEYTON-DU PONT SECURITIES COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Peyton-Du Pont Sec. Co. v. CommissionerDocket No. 29248.United States Board of Tax Appeals25 B.T.A. 554; 1932 BTA LEXIS 1507; February 19, 1932, Promulgated *1507 1. Petitioner owned 66 2/3 per cent and held a proxy f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616984/ | Salvatore Fazio v. Commissioner.Fazio v. CommissionerDocket No. 37427.United States Tax Court1953 Tax Ct. Memo LEXIS 29; 12 T.C.M. (CCH) 1392; T.C.M. (RIA) 53398; December 9, 1953A. W. Chadwick, Jr., Esq., for the petitioner. James R. Harper, Jr., Esq., for the respondent. LEMIRE Memorandum Findings of Fact and Opinio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616950/ | Roger B. Morrison and Susan T. Morrison, Petitioners v. Commissioner of Internal Revenue, RespondentMorrison v. CommissionerDocket No. 28476-81United States Tax Court81 T.C. 644; 1983 U.S. Tax Ct. LEXIS 28; 81 T.C. No. 37; September 27, 1983, Filed 1983 U.S. Tax Ct. LEXIS 28">*28 Held, petitioners' motion under Rule 90... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616951/ | George A. Dean and Margaret S. Dean, Petitioners v. Commissioner of Internal Revenue, RespondentDean v. CommissionerDocket No. 2216-68United States Tax Court56 T.C. 895; 1971 U.S. Tax Ct. LEXIS 92; July 29, 1971, Filed 1971 U.S. Tax Ct. LEXIS 92">*92 Decision will be entered for respondent. Petitioner entered into an ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616952/ | W. N. Foster v. Commissioner. Beulah Foster v. Commissioner.Foster v. CommissionerDocket Nos. 110779, 110780.United States Tax Court1943 Tax Ct. Memo LEXIS 166; 2 T.C.M. 595; T.C.M. (RIA) 43373; August 4, 19431943 Tax Ct. Memo LEXIS 166">*166 Wright Matthews, Esq., 3017 Gulf Bldg., Houston, Tex., for the petitioners. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616989/ | The Schneider Lumber Company v. Commissioner. The Schneider Corporation v. Commissioner.Schneider Lumber Co. v. CommissionerDocket Nos. 50966, 50967.United States Tax CourtT.C. Memo 1956-25; 1956 Tax Ct. Memo LEXIS 271; 15 T.C.M. 120; T.C.M. (RIA) 56025; January 30, 19561956 Tax Ct. Memo LEXIS 271">*271 Held: The shar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616991/ | H.F. Buhler v. Commissioner.Buhler v. CommissionerDocket No. 2922-65.United States Tax CourtT.C. Memo 1970-151; 1970 Tax Ct. Memo LEXIS 208; 29 T.C.M. 650; T.C.M. (RIA) 70151; June 11, 1970, Filed Richard A. Williams and Robert D. Cabe, 2200 Worthen Bank Bldg., Little Rock, Ark., for the petitioner. W. B. Riley and J. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616992/ | National Builders, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentNational Builders, Inc. v. CommissionerDocket No. 15015United States Tax Court12 T.C. 852; 1949 U.S. Tax Ct. LEXIS 188; May 26, 1949, Promulgated 1949 U.S. Tax Ct. LEXIS 188">*188 Decision will be entered under Rule 50. Petitioner was ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616993/ | OCEAN POOL SUPPLY COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOcean Pool Supply Co. v. CommissionerDocket No. 1535-70.United States Tax CourtT.C. Memo 1974-182; 1974 Tax Ct. Memo LEXIS 137; 33 T.C.M. 784; T.C.M. (RIA) 74182; July 10, 1974, Filed. Robert Ash, Carl F. Bauersfeld, and John C.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616996/ | Falcon Seaboard Drilling Company, by Theo. N. Law, C. W. Alcorn and J. L. Stauss, Liquidating Trustees, Petitioner, v. Commissioner of Internal Revenue, RespondentFalcon Seaboard Drilling Co. v. CommissionerDocket No. 41552United States Tax Court30 T.C. 1081; 1958 U.S. Tax Ct. LEXIS 103; 9 Oil & Gas Rep. 578; August 18... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616997/ | The Royle Co., et al. 1 v. Commissioner. Royle Co. v. CommissionerDocket Nos. 72057-72061, 72063-72067, 83609-83661. mo. 1963-157.United States Tax CourtT.C. Memo 1963-157; 1963 Tax Ct. Memo LEXIS 186; 22 T.C.M. 747; T.C.M. (RIA) 63157; June 7, 1963George T. Altman, 233 S. Beverly Dr., Beverly Hills, Calif., for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4616998/ | JOAN H. AND PAUL H. CURTIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCurtis v. CommissionerDocket No. 14350-90United States Tax CourtT.C. Memo 1993-181; 1993 Tax Ct. Memo LEXIS 184; 65 T.C.M. 2472; April 26, 1993, Filed 1993 Tax Ct. Memo LEXIS 184">*184 An appropriate order will be issued and a decis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617000/ | APPEAL OF REX MACHINERY & SUPPLY CO.Rex Machinery & Supply Co. v. CommissionerDocket No. 1791.United States Board of Tax Appeals3 B.T.A. 182; 1925 BTA LEXIS 2014; November 28, 1925, Decided Submitted July 24, 1925. 1925 BTA LEXIS 2014">*2014 1. In 1919 the taxpayer agreed to pay the income tax that might be assessed... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617001/ | STEPHEN AND ANN SCHWALBACH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchwalbach v. CommissionerTax Ct. Dkt. No. 17502-97United States Tax Court111 T.C. 215; 1998 U.S. Tax Ct. LEXIS 45; 111 T.C. No. 9; September 8, 1998, Filed 1998 U.S. Tax Ct. LEXIS 45">*45 Decision will be entered for respondent as ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617002/ | JOHN S. WOODARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARJORIE C. LANGWORTHY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Woodard v. CommissionerDocket Nos. 71961, 71962.United States Board of Tax Appeals30 B.T.A. 1216; 1934 BTA LEXIS 1203; July 20, 1934, Promulgated 1934 BTA LE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617003/ | The Cleveland Graphite Bronze Company, Petitioner, v. Commissioner of Internal Revenue, RespondentCleveland Graphite Bronze Co. v. Comm'rDocket No. 9030United States Tax Court10 T.C. 974; 1948 U.S. Tax Ct. LEXIS 177; 77 U.S.P.Q. (BNA) 548; May 27, 1948, Promulgated 1948 U.S. Tax Ct. LEXIS 177">*177 Decision will be ent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617005/ | John Miller Electric Company, Inc. v. Commissioner.John Miller Elec. Co. v. CommissionerDocket No. 4253.United States Tax Court1945 Tax Ct. Memo LEXIS 34; 4 T.C.M. 1023; T.C.M. (RIA) 45345; November 26, 19451945 Tax Ct. Memo LEXIS 34">*34 Thomas M. Wilkins, Esq., for the petitioner. Thomas F. Callahan, Esq., for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2001717/ | 302 Md. 481 (1985)
489 A.2d 16
MONTGOMERY COUNTY, MARYLAND
v.
EDWARD W. SCHULTZE ET AL.
No. 72, September Term, 1984.
Court of Appeals of Maryland.
March 8, 1985.
Nathan J. Greenbaum, Sr. Asst. County Atty., Rockville (Paul A. McGuckian, County Atty., Robert G. Tobin, Jr., Deputy County Atty. and Joseph M. Mott, Asst. ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4562698/ | United States Court of Appeals
For the Eighth Circuit
___________________________
No. 19-2272
___________________________
United States of America
... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/208079/ | 580 F.3d 1262 (2009)
In re Robert SKVORECZ.
No. 2008-1221.
United States Court of Appeals, Federal Circuit.
September 3, 2009.
*1263 Eugene Lieberstein, Baker & Hostetler LLP, of New York, NY, argued for appellant. With him on the brief was David A. Einhorn.
William LaMarca, Associate Solicitor, Office of the Solicitor... | 01-04-2023 | 03-13-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/208203/ | Error: Couldn't open file '/var/www/court-listener/alert/assets/media/pdf/2009/08/14/Thompson_v._DVA.pdf': No such file or directory. | 01-04-2023 | 03-13-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/3267701/ | Appellant prosecutes this appeal to reverse a judgment against him for damages for negligently injuring appellee while in his employment.
T. W. Sweeten was the principal witness for himself. According to his testimony, at the time he was injured, he was working for the Turk Construction Company, and his occupation was ... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4617010/ | The Boardwalk National Bank of Atlantic City, Petitioner, v. Commissioner of Internal Revenue, RespondentBoardwalk Nat'l Bank v. CommissionerDocket No. 70527United States Tax Court34 T.C. 937; 1960 U.S. Tax Ct. LEXIS 81; September 14, 1960, Filed 1960 U.S. Tax Ct. LEXIS 81">*81 Decision will be entered under Rule 50. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617011/ | INVESTMENT ENGINEERS, LTD., ROBERT S. MCGLAMERY, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentInvestment Eng'rs v. CommissionerDocket No. 9300-92United States Tax CourtT.C. Memo 1994-255; 1994 Tax Ct. Memo LEXIS 254; 67 T.C.M. 3055; June 6, 1994, Filed 1994 Tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617013/ | CHARLES A. BOYD AND DARBY A. HARVEY, F.K.A. DARBY A. BOYD, ET AL., Petitioners1 v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoyd v. Comm'rNo. 13229-01; No. 13230-01; No. 13231-01; No. 13232-01; No. 13233-01; No. 13234-01; No. 13235-01; No. 13236-01; No. 13237-01; No. 13238-01 United States Tax Court122 T.C. 305; 200... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617014/ | STANLEY HALLE and CAROLE HALLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHalle v. CommissionerDocket No. 28847-81.United States Tax CourtT.C. Memo 1983-760; 1983 Tax Ct. Memo LEXIS 35; 47 T.C.M. 703; T.C.M. (RIA) 83760; December 19, 1983. Werner Strupp, for the petitioners. Warren P. Simonsen, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617017/ | ESTATE OF HELEN M. TRENCHARD, DECEASED, JOAN TRENCHARD FRENCH, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; * ESTATE OF WENDELL B. TRENCHARD, DECEASED, JOAN TRENCHARD FRENCH, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Trenchard v. CommissionerDocket Nos. 20... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617018/ | AMERICAN GREENHOUSE MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Greenhouse Mfg. Co. v. CommissionerDocket No. 20952.United States Board of Tax Appeals21 B.T.A. 1389; 1931 BTA LEXIS 2196; January 28, 1931, Promulgated 1931 BTA LEXIS 2196">*2196 Affiliation denied. J. B. Gric... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617020/ | Wilma Aaron, Petitioner, v. Commissioner of Internal Revenue, RespondentAaron v. CommissionerDocket No. 34922United States Tax Court22 T.C. 1370; 1954 U.S. Tax Ct. LEXIS 88; September 30, 1954, Filed September 30, 1954, Filed 1954 U.S. Tax Ct. LEXIS 88">*88 Decision will be entered under Rule 50. 1. Petitioner receive... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617021/ | Jane U. Elliott, Petitioner, v. Commissioner of Internal Revenue, RespondentElliott v. CommissionerDocket No. 91587United States Tax Court40 T.C. 304; 1963 U.S. Tax Ct. LEXIS 123; May 15, 1963, Filed 1963 U.S. Tax Ct. LEXIS 123">*123 Decision will be entered under Rule 50. 1. Held, amount of deductible theft loss sust... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617022/ | APPEAL OF CLOIS L. GREENE.Greene v. CommissionerDocket No. 2463.United States Board of Tax Appeals2 B.T.A. 148; 1925 BTA LEXIS 2527; June 24, 1925, Decided Submitted May 6, 1925. 1925 BTA LEXIS 2527">*2527 1. A determination of deficiency in income tax subsequent to June 2, 1924, must be made in accordance with sect... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617024/ | THOMAS MEADE, JR. AND HELEN MEADE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMeade v. CommissionerDocket No. 2731-71.United States Tax CourtT.C. Memo 1973-46; 1973 Tax Ct. Memo LEXIS 238; 32 T.C.M. 200; T.C.M. (RIA) 73046; February 26, 1973, Filed Daniel W. Boyle, for the petitioners. Robert J. Murray... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617025/ | L. F. Long v. Commissioner.Long v. CommissionerDocket No. 3677.United States Tax Court1947 Tax Ct. Memo LEXIS 197; 6 T.C.M. 614; T.C.M. (RIA) 47155; May 29, 1947Harry C. Weeks, Esq., 909 Sinclair Bldg., Fort Worth, Tex., for the petitioner. John W. Alexander, Esq., for the respondent. DISNEYMemorandum Findings of Fact... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617026/ | MICHAEL F. GALBREATH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGalbreath v. CommissionerDocket No. 1060-81.United States Tax CourtT.C. Memo 1982-540; 1982 Tax Ct. Memo LEXIS 201; 44 T.C.M. 1163; T.C.M. (RIA) 82540; September 21, 1982. 1982 Tax Ct. Memo LEXIS 201">*201 Petitioner, an air traffic contr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617028/ | Kathleen E. Bertram v. Commissioner.Bertram v. CommissionerDocket No. 2819-66.United States Tax CourtT.C. Memo 1968-195; 1968 Tax Ct. Memo LEXIS 102; 27 T.C.M. 953; T.C.M. (RIA) 68195; September 3, 1968. Filed 1968 Tax Ct. Memo LEXIS 102">*102 Held, that the petitioner, in rendering stenographic and secretarial servic... | 01-04-2023 | 11-21-2020 |
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