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https://www.courtlistener.com/api/rest/v3/opinions/4617029/ | E. P. Harwell and Mary W. Harwell v. Commissioner.Harwell v. CommissionerDocket No. 7842.United States Tax Court1947 Tax Ct. Memo LEXIS 207; 6 T.C.M. 541; T.C.M. (RIA) 47134; May 15, 19471947 Tax Ct. Memo LEXIS 207">*207 Philip L. Kelton, Esq., and W. L. Clark, C.P.A., 410 Nat. Bank of Tulsa Bldg., Tulsa 3, Okla., for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617030/ | VERNON SELDE AND BETTY JANE SELDE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSelde v. CommissionerDocket No. 1802-78.United States Tax CourtT.C. Memo 1980-222; 1980 Tax Ct. Memo LEXIS 363; 40 T.C.M. 533; T.C.M. (RIA) 80222; June 25, 1980, Filed Vernon and Betty Jane Selde, pro se. Kenneth W. McWade, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617031/ | P. P. Leventis, Jr., and Tina P. Leventis, Petitioners v. Commissioner of Internal Revenue, Respondent; Dixie Beverage Co. of Charleston, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentLeventis v. CommissionerDocket Nos. 2834-67, 2835-67United States Tax Court49 T.C. 353; 1968 U.S. Tax Ct. LEXIS 192; J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617032/ | PELL T. COLLINS AND ALICE COLLINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCollins v. CommissionerDocket No. 16833-91United States Tax CourtT.C. Memo 1993-168; 1993 Tax Ct. Memo LEXIS 177; 65 T.C.M. 2435; 17 Employee Benefits Cas. (BNA) 1315; April 19, 1993, Filed 1993 Tax Ct. Memo LEXIS 177">*177 F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617034/ | DOUGLAS A. and MARY WRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWright v. CommissionerDocket No. 3134-77.United States Tax CourtT.C. Memo 1980-279; 1980 Tax Ct. Memo LEXIS 305; 40 T.C.M. 781; T.C.M. (RIA) 80279; 67 Oil & Gas Rep. 494; July 29, 1980, Filed Brian A. Steenson,Garthe Brown and Lee A.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617035/ | Estate of Pompeo M. Maresi, Marjorie D. Maresi, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentMaresi v. CommissionerDocket No. 6783United States Tax Court6 T.C. 582; 1946 U.S. Tax Ct. LEXIS 253; March 26, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 253">*253 Decision will be entered under Rule 50.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617037/ | CHARLES J. O'LAUGHLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. J. O'LAUGHLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.O'Laughlin v. CommissionerDocket Nos. 55739, 55740.United States Board of Tax Appeals30 B.T.A. 1327; 1934 BTA LEXIS 1185; July 31, 1934, Promulgated 1934 BTA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617038/ | WILLIAM H. ALBERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Albers v. CommissionerDocket No. 74759.United States Board of Tax Appeals33 B.T.A. 373; 1935 BTA LEXIS 757; November 6, 1935, Promulgated 1935 BTA LEXIS 757">*757 1. Capital gains should be included in other income in determining the amou... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617039/ | Georgia-Pacific Corporation, Transferee, Petitioner v. Commissioner of Internal Revenue, RespondentGeorgia-Pacific Corp. v. CommissionerDocket No. 9074-72United States Tax Court63 T.C. 790; 1975 U.S. Tax Ct. LEXIS 173; March 31, 1975, Filed 1975 U.S. Tax Ct. LEXIS 173">*173 Decision will be entered for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617040/ | Frederick T. and Irene S. Simon v. Commissioner.Simon v. CommissionerDocket No. 90338.United States Tax CourtT.C. Memo 1962-175; 1962 Tax Ct. Memo LEXIS 134; 21 T.C.M. 974; T.C.M. (RIA) 62175; July 25, 1962Frederick T. Simon, 2119 Stratford Rd., S. Charleston, W. Va., pro se. Donald P. Krainess, Esq., for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617041/ | CARIBOU OIL MINING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Caribou Oil Mining Co. v. CommissionerDocket No. 18474.United States Board of Tax Appeals6 B.T.A. 511; 1927 BTA LEXIS 3488; March 15, 1927, Promulgated 1927 BTA LEXIS 3488">*3488 The letter appealed from was not a notice of a final det... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617044/ | PAUL A. THOMAS, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentThomas v. CommissionerDocket No. 4992-77.United States Tax CourtT.C. Memo 1978-323; 1978 Tax Ct. Memo LEXIS 192; 37 T.C.M. 1340; T.C.M. (RIA) 78323; August 16, 1978, Filed 1978 Tax Ct. Memo LEXIS 192">*192 Held, petitioner is not entitled to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617045/ | BENJAMIN SIEGEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE RESPONDENT. SOPHIE SIEGEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE RESPONDENT.Siegel v. CommissionerDocket Nos. 42141, 42142.United States Board of Tax Appeals29 B.T.A. 1289; 1934 BTA LEXIS 1394; February 28, 1934, Promulgated 1934 BTA LEXIS 1394... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617046/ | LOREN D. VAN DUYN AND JUDITH A. VAN DUYN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVan Duyn v. CommissionerDocket No. 32796-88United States Tax CourtT.C. Memo 1991-247; 1991 Tax Ct. Memo LEXIS 290; 61 T.C.M. 2779; T.C.M. (RIA) 91247; June 4, 1991, Filed 1991 Tax Ct. Memo LEXIS 290">*290 An appropriate... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617047/ | GEORGE B. DOWELL and MARJORIE A. DOWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDowell v. CommissionerDocket No. 3557-75.United States Tax CourtT.C. Memo 1977-101; 1977 Tax Ct. Memo LEXIS 341; 36 T.C.M. 470; T.C.M. (RIA) 770101; April 6, 1977, Filed William J. Davis, for the petitioners. Joseph Fal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562696/ | NONPRECEDENTIAL DISPOSITION
To be cited only in accordance with Fed. R. App. P. 32.1
United States Court of Appeals
For the Seventh Circuit
Chicago, Illinois 60604
Submitted September 2, 2... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617053/ | WAYNE MARSHALL WRIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWright v. CommissionerDocket Nos. 935-83, 22356-83.United States Tax CourtT.C. Memo 1984-183; 1984 Tax Ct. Memo LEXIS 491; 47 T.C.M. (CCH) 1493; T.C.M. (RIA) 84183; April 11, 1984. Wayne Marshall Wright, pro se. H. Karl Zeswitz, Jr., for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617054/ | Edna Pandolfo v. Commissioner.Pandolfo v. CommissionerDocket No. 4003-62.United States Tax CourtT.C. Memo 1964-295; 1964 Tax Ct. Memo LEXIS 45; 23 T.C.M. (CCH) 1810; T.C.M. (RIA) 64295; November 12, 1964Gene F. Reardon and Gene W. Reardon, First National Bank Bldg., Denver, Colo., for the petitioner. Sidney C. Freed, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/204519/ | United States Court of Appeals
For the First Circuit
Nos. 09-1950
10-1766
PATRICIA DONAHUE, INDIVIDUALLY AND IN HER CAPACITY
AS ADMINISTRATRIX OF THE ESTATE OF MICHAEL J. DONAHUE;
MICHAEL T. DONAHUE; SHAWN DONAHUE; AND THOMAS DONAHUE,
Plaintiffs, Appe... | 01-04-2023 | 02-10-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4617058/ | Victor E. Gidwitz Family Trust, Mercantile Bank and Trust Co., Trustee, Petitioner v. Commissioner of Internal Revenue, Respondent; Michael Gidwitz II Trust, Mercantile Bank and Trust Co., Trustee, Petitioner v. Commissioner of Internal Revenue, RespondentVictor E. Gidwitz Family Trust v. CommissionerDocket Nos. 4278-7... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617059/ | DANIEL J. GALLERY AND ROBERT B. CHITTENDEN, AS CO-ADMINISTRATORS WITH THE WILL ANNEXED OF THE ESTATE OF JOHN J. MCCARTHY, DECEASED, AND DENIEL J. GALLERY, ROBERT B. CHITTENDEN AND MARION I. MCCARTHY, TRUSTEES OF THE MCCARTHY FAMILY TRUST, DATED MAY 22, 1928, PETITIONERS, v. COMMISSIONER INTERNAL REVENUE, RESPONDENT.Gal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617061/ | JOSEPH T. KATZ and DOROTHY KATZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKatz v. CommissionerDocket No. 2858-79.United States Tax CourtT.C. Memo 1983-8; 1983 Tax Ct. Memo LEXIS 780; 45 T.C.M. (CCH) 473; T.C.M. (RIA) 83008; January 5, 1983. *780 In 1970, petitioners purchased a home in New Orleans t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617062/ | EDWARD H. MOORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moore v. CommissionerDocket No. 26382.United States Board of Tax Appeals22 B.T.A. 366; 1931 BTA LEXIS 2135; February 25, 1931, Promulgated *2135 Deduction from income disallowed. Harry A. Campbell, Esq., Claude Collard, Esq., and Villard Mar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617064/ | MAURICE S. AVIDAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Avidan v. CommissionerDocket No. 87459.United States Board of Tax Appeals38 B.T.A. 951; 1938 BTA LEXIS 805; October 20, 1938, Promulgated *805 Petitioner, a physician, was a part-time employee of the Workmen's Compensation Bureau, a divisio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617065/ | LOUIS E. AND LINDA L. REPACI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRepaci v. CommissionerDocket No. 8318-77.United States Tax CourtT.C. Memo 1979-389; 1979 Tax Ct. Memo LEXIS 137; 39 T.C.M. (CCH) 208; T.C.M. (RIA) 79389; September 20, 1979, Filed Louis E. Repaci, pro se. M. K. Mortensen, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617067/ | MELVIN B. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 17870-92United States Tax CourtT.C. Memo 1994-142; 1994 Tax Ct. Memo LEXIS 143; 67 T.C.M. (CCH) 2588; March 31, 1994, Filed *143 For petitioner: Walter J. Russell. For respondent: Tanya M. Marcum. BUCKLEYBUCKL... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617072/ | Edwin T. Heath v. Commissioner.Heath v. CommissionerDocket No. 31556.United States Tax Court1952 Tax Ct. Memo LEXIS 218; 11 T.C.M. (CCH) 482; T.C.M. (RIA) 52141; May 15, 1952*218 Jesse W. Bush, Esq., for the petitioner. Ralph V. Bradbury, Esq., for the respondent. RAUMMemorandum Findings of Fact and Opinion RAUM, Jud... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617074/ | BRUCE L. BROSI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrosi v. Comm'rNo. 6855-01 United States Tax Court120 T.C. 5; 2003 U.S. Tax Ct. LEXIS 2; 120 T.C. No. 2; RIA TM 55013; January 13, 2003, Filed *2 Decision will be entered in favor of respondent. On Feb. 26, 2001, R issued P a notice of deficien... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617075/ | ROBERT L. HAMILTON and MARY E. HAMILTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHamilton v. CommissionerDocket No. 7280-71.United States Tax CourtT.C. Memo 1974-93; 1974 Tax Ct. Memo LEXIS 226; 33 T.C.M. (CCH) 463; T.C.M. (RIA) 74093; April 17, 1974, Filed. William F. Kolbe, for the petitioners. R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617076/ | Estate of Lilly A. Fleischmann, Deceased, Louise F. Tate and Julius Fleischmann, Executors v. Commissioner.Estate of Fleischmann v. CommissionerDocket No. 37025.United States Tax CourtT.C. Memo 1954-5; 1954 Tax Ct. Memo LEXIS 242; 13 T.C.M. (CCH) 362; T.C.M. (RIA) 54111; April 12, 1954, Filed John H. Clippinger, Esq., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617077/ | Gordon D. Shoholm v. Commissioner.Shoholm v. CommissionerDocket No. 1048-70SC.United States Tax CourtT.C. Memo 1971-247; 1971 Tax Ct. Memo LEXIS 89; 30 T.C.M. (CCH) 1070; T.C.M. (RIA) 71247; September 27, 1971, Filed. Gordon D. Shoholm, pro se, 340 Highway #7, Excelsior, Minn. Jay B, Kelly, for the respondent. GUSSIS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617078/ | BICKETT-SWETT LIVESTOCK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bickett-Swett Livestock Co. v. CommissionerDocket No. 8347.United States Board of Tax Appeals12 B.T.A. 326; 1928 BTA LEXIS 3571; June 1, 1928, Promulgated *3571 Inventory value of 5,000 sheep at close of year determined. T. B. We... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617079/ | BANKERS TRUST COMPANY, AS TRUSTEE UNDER TRUST INDENTURE DATE DECEMBER 23, 1922, BY AND BETWEEN GEORGE MARSHALL ALLEN AND SAID BANKERS TRUST COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bankers Trust Co. v. CommissionerDocket No. 32459.United States Board of Tax Appeals24 B.T.A. 10; 1931 BTA LEXI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617080/ | C. W. Greeson, v. Commissioner.C. W. Greeson v. CommissionerDocket No. 4100.United States Tax Court1945 Tax Ct. Memo LEXIS 98; 4 T.C.M. (CCH) 823; T.C.M. (RIA) 45267; August 18, 1945*98 BLACK Order Denying Motion BLACK, Judge: The respondent having filed on August 9, 1945, a "MOTION FOR SPECIAL LEAVE TO FILE MOTION, T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617081/ | Lee R. Dunavant and Doris Dunavant, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentDunavant v. CommissionerDocket Nos. 4562-73, 4563-73, 4564-73United States Tax Court63 T.C. 316; 1974 U.S. Tax Ct. LEXIS 10; December 12, 1974, Filed *10 Decisions will be entered under Rule 155. Petitioners were t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617082/ | CHARLES BLAINE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. P. ANDERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blaine v. CommissionerDocket Nos. 44887, 44888.United States Board of Tax Appeals25 B.T.A. 91; 1932 BTA LEXIS 1581; January 7, 1932, Promulgated *1581 Held, the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617083/ | SEABOARD AUTOMOTIVE, INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Seaboard Automotive, Inc. v. CommissionerDocket Nos. 7347-78, 7852-78, 8063-78.United States Tax CourtT.C. Memo 1981-392; 1981 Tax Ct. Memo LEXIS 344; 42 T.C.M. (CCH) 529; T.C.M. (RIA) 81392; July 30, 1981. *344 In 1971, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617084/ | Old Virginia Brick Company, Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentOld Virginia Brick Co. v. CommissionerDocket No. 5024-63United States Tax Court44 T.C. 724; 1965 U.S. Tax Ct. LEXIS 38; August 24, 1965, Filed *38 Decision will be entered under Rule 50. Held, that the petitioner did n... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617085/ | ROBERT W. WILKEN AND ILLONA H. WILKEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilken v. CommissionerDocket No. 24882-84.United States Tax CourtT.C. Memo 1987-272; 1987 Tax Ct. Memo LEXIS 272; 53 T.C.M. (CCH) 965; T.C.M. (RIA) 87272; June 2, 1987. *272 Ps established a trust in 1978 to provide for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617086/ | CAPITAL ONE FINANCIAL CORPORATION AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCapital One Fin. Corp. v. Comm'rNos. 19519-05, 24260-05United States Tax Court133 T.C. 136; 2009 U.S. Tax Ct. LEXIS 28; 133 T.C. No. 8; September 21, 2009, FiledCapital One Fin. Corp. v. Comm'r, 130 T.C. 147">... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617087/ | C. FREDERICK FRICK AND PATRICIA B. FRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrick v. CommissionerDocket No. 18650-81.United States Tax CourtT.C. Memo 1983-733; 1983 Tax Ct. Memo LEXIS 57; 47 T.C.M. (CCH) 564; T.C.M. (RIA) 83733; December 8, 1983. C. Frederick Frick, pro se. Sheldon M. Kay, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617089/ | International Color Gravure, Inc. v. Commissioner.International Color Gravure, Inc. v. CommissionerDocket No. 71655.United States Tax CourtT.C. Memo 1961-15; 1961 Tax Ct. Memo LEXIS 331; 20 T.C.M. (CCH) 61; T.C.M. (RIA) 61015; January 26, 1961James A. Cuddihy, Esq., 485 Lexington Ave., New York, N. Y., for the petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617090/ | Disabled Veterans Service Foundation, Inc. v. Commissioner.Disabled Veterans Service Foundation, Inc. v. CommissionerDocket No. 1480-68.United States Tax CourtT.C. Memo 1970-46; 1970 Tax Ct. Memo LEXIS 312; 29 T.C.M. (CCH) 202; T.C.M. (RIA) 70046; February 19, 1970, Filed Thomas F. Roche and James F. Flanagan, 111 W. W... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617091/ | Gold Seal Liquors, Inc., and Gold Seal Liquors, Inc., as Transferee, and Acquiring Corporation by Consolidation of Gold Seal Liquors, Inc., and Famous Liquors, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentGold Seal Liquors, Inc. v. CommissionerDocket No. 35403United States Tax Court28 T.C. 471; 1957... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617092/ | WAYNE A. GERL AND SUSAN A. GERL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; WAYNE A. GERL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGerl v. CommissionerDocket Nos. 31159-86, 31550-86.United States Tax CourtT.C. Memo 1987-289; 1987 Tax Ct. Memo LEXIS 289; 53 T.C.M. (CCH) 1071; T.C.M. (... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617093/ | Foskett & Bishop Company, Petitioner, v. Commissioner of Internal Revenue, RespondentFoskett & Bishop Co. v. CommissionerDocket No. 24127United States Tax Court16 T.C. 456; 1951 U.S. Tax Ct. LEXIS 265; February 27, 1951, Promulgated *265 Decision will be entered for the respondent. Petitioner is engaged primarily in t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617094/ | THOMAS J. AND BONNIE F. RATKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *Ratke v. Comm'rNo. 9641-01LUnited States Tax Court129 T.C. 45; 2007 U.S. Tax Ct. LEXIS 24; 129 T.C. No. 6; September 5, 2007, FiledRatke v. Comm'r, T.C. Memo 2004-86">T.C. Memo 2004-86, 2004 Tax Ct. Memo LEXIS 86">2004 Tax Ct. M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617095/ | Mojonnier & Sons, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentMojonnier & Sons, Inc. v. CommissionerDocket No. 12908United States Tax Court12 T.C. 837; 1949 U.S. Tax Ct. LEXIS 191; May 25, 1949, Promulgated *191 Decision will be entered under Rule 50. Petitioner was organized in 1930 and acquired ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617096/ | THOMAS A. BROWNING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrowning v. CommissionerDocket No. 46063-86United States Tax CourtT.C. Memo 1991-93; 1991 Tax Ct. Memo LEXIS 112; 61 T.C.M. (CCH) 2053; T.C.M. (RIA) 91093; March 4, 1991, Filed *112 Decision will be entered for the respondent. P, a college-e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617097/ | IKHOON CHANG AND SOON HEE CHANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChang v. CommissionerDocket No. 12880-80.United States Tax CourtT.C. Memo 1984-259; 1984 Tax Ct. Memo LEXIS 415; 48 T.C.M. (CCH) 99; T.C.M. (RIA) 84259; May 14, 1984. Ray O. Womack, for the petitioners. Alvin B. Sherron, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617098/ | Maxwell Temkin and Mary Temkin, Petitioners, v. Commissioner of Internal Revenue, Respondent. William Shapiro and Helen Shapiro, Petitioners, v. Commissioner of Internal Revenue, RespondentTemkin v. CommissionerDocket Nos. 71826, 71827United States Tax Court35 T.C. 906; 1961 U.S. Tax Ct. LEXIS 209; March 13, 1961, Fil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617099/ | Fred D. Newman v. Commissioner.Newman v. CommissionerDocket No. 28955.United States Tax Court1952 Tax Ct. Memo LEXIS 95; 11 T.C.M. (CCH) 908; T.C.M. (RIA) 52267; August 29, 1952*95 1. Sums spent for gratuities made in violation of state law disallowed as ordinary and necessary business expense. 2. Portion of rental an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617100/ | HUNTER FAULCONER, SR., AND MARY T. FAULCONER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFaulconer v. CommissionerDocket No. 1096-79.United States Tax CourtT.C. Memo 1983-165; 1983 Tax Ct. Memo LEXIS 618; 45 T.C.M. (CCH) 1084; T.C.M. (RIA) 83165; March 29, 1983. *618 Held: Petitioner's operation of a f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617050/ | SIMON L. STEEFEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Steefel v. CommissionerDocket No. 18708.United States Board of Tax Appeals8 B.T.A. 1111; 1927 BTA LEXIS 2722; October 31, 1927, Promulgated 1927 BTA LEXIS 2722">*2722 Sections 1200 and 1201 of the Revenue Act of 1924 do not authorize a 25 pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617051/ | FAIRFIELD TELEVISION ENTERPRISES, INC., STEVEN L. WINN, Tax Matters Person, and THE BECKLEY GROUP, INC., SUCCESSOR IN INTEREST TO FAIRFIELD TELEVISION ENTERPRISES, INC., STEVEN L. WINN, Tax Matters Person, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFairfield Television Enterprises, Inc. v. CommissionerDo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617052/ | GEORGE CHRISTIAN BUMP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBump v. CommissionerDocket No. 5388-75.United States Tax CourtT.C. Memo 1977-109; 1977 Tax Ct. Memo LEXIS 331; 36 T.C.M. 491; T.C.M. (RIA) 770109; April 14, 1977, Filed George Christian Bump, pro se. Patrick J. Dowling, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617049/ | HILLARY M. CARPENTER AND VIOLET L. CARPENTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarpenter v. CommissionerDocket No. 10595-78.United States Tax CourtT.C. Memo 1981-551; 1981 Tax Ct. Memo LEXIS 191; 42 T.C.M. 1227; T.C.M. (RIA) 81551; September 28, 1981. Hillary M. Carpenter, pro se. Marshall W... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617101/ | APPEAL OF GRANVILLE COAL CO.Granville Coal Co. v. CommissionerDocket No. 5126.United States Board of Tax Appeals5 B.T.A. 185; 1926 BTA LEXIS 2937; October 26, 1926, Decided *2937 The deduction of a reserve of $5,000, set up as the estimated cost of reopening a mine, disallowed. B. B. Pettus, Esq., and Wilton H. Walla... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617102/ | ALICE LYSIAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLysiak v. CommissionerDocket No. 15883-79.United States Tax CourtT.C. Memo 1981-108; 1981 Tax Ct. Memo LEXIS 634; 41 T.C.M. (CCH) 1068; T.C.M. (RIA) 81108; March 9, 1981. *634 During 1977, P earned wages. P claimed that she was not taxable on suc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617103/ | C. Doris H. Pepper and Morton Pepper, Petitioners, v. Commissioner of Internal Revenue, Respondent. R. Lawrence Siegel, Petitioner, v. Commissioner of Internal Revenue, RespondentPepper v. CommissionerDocket Nos. 70630, 70915United States Tax Court36 T.C. 886; 1961 U.S. Tax Ct. LEXIS 92; August 28, 1961, Filed *92 Dec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617105/ | Erie Hill Rose v. Commissioner.Rose v. CommissionerDocket No. 6985-70 SC.United States Tax CourtT.C. Memo 1972-39; 1972 Tax Ct. Memo LEXIS 219; 31 T.C.M. (CCH) 142; T.C.M. (RIA) 72039; February 16, 1972, Filed. Erie Hill Rose, pro se, 1891 S. Parkway, East, Memphis, Tenn. John B. Harper, for the respondent. DAWSONMem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617106/ | WILLIAM S. KAMMERER and SONIA L. KAMMERER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKammerer v. CommissionerDocket No. 7341-72.United States Tax CourtT.C. Memo 1976-11; 1976 Tax Ct. Memo LEXIS 391; 35 T.C.M. (CCH) 30; T.C.M. (RIA) 760011; January 19, 1976, Filed *391 Held, no part of a stipend receive... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2256024/ | 181 Cal. App. 4th 145 (2010)
104 Cal. Rptr. 3d 325
STEROID HORMONE PRODUCT CASES.
No. B211968.
Court of Appeals of California, Second District, Division Four.
January 21, 2010.
As modified February 8, 2010.
*149 Cohelan & Khoury, Timothy D. Cohelan, Isam C. Khoury; Clark & Markham, James M. Treglio and David R. Markham... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4617107/ | ESTATE OF BERNARD W. PECHAN, Deceased, BERNARD WARREN PECHAN, Administrator, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Pechan v. CommissionerDocket No. 8056-84.United States Tax CourtT.C. Memo 1985-524; 1985 Tax Ct. Memo LEXIS 108; 50 T.C.M. (CCH) 1273; T.C.M. (RIA) 85524; October 7, 1985. M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617108/ | E. C. O'REAR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.O'Rear v. CommissionerDocket No. 32335.United States Board of Tax Appeals28 B.T.A. 698; 1933 BTA LEXIS 1083; July 18, 1933, Promulgated *1083 1. Amounts received by an attorney from two other attorneys, with whom he entered into partnership on ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617110/ | JOHN and VIRGINIA FITZGERALD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFitzgerald v. CommissionerDocket No. 103-82.United States Tax CourtT.C. Memo 1985-24; 1985 Tax Ct. Memo LEXIS 609; 49 T.C.M. (CCH) 530; T.C.M. (RIA) 85024; January 14, 1985. *609 Petitioners' son suffered from various learning di... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617111/ | ESTATE OF HENRY M. EVERS, DECEASED, JAMES W. EVERS AND JERRY L. EVERS, CO-PERSONAL REPRESENTATIVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Evers v. CommissionerDocket No. 33808-86.United States Tax CourtT.C. Memo 1989-292; 1989 Tax Ct. Memo LEXIS 292; 57 T.C.M. (CCH) 718; T.C.M. (RIA) 89292... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617112/ | MILTON T. SCHAEFFER AND JOAN H. SCHAEFFER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchaeffer v. CommissionerDocket No. 9266-76.United States Tax CourtT.C. Memo 1981-27; 1981 Tax Ct. Memo LEXIS 711; 41 T.C.M. (CCH) 752; T.C.M. (RIA) 81027; January 27, 1981. William H. Lawson, Jr., for the petitioners... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617113/ | SUE ANN PURDY, formerly SUE ANN CLIMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPurdy v. CommissionerDocket No. 378-77.United States Tax CourtT.C. Memo 1979-521; 1979 Tax Ct. Memo LEXIS 4; 39 T.C.M. (CCH) 808; T.C.M. (RIA) 79521; December 31, 1979, Filed *4 Held, no common law marriage existed between... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617115/ | W. R. ROYSTER AND MINNIE M. ROYSTER, ET AL., Petitioners, 1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent Royster v. CommissionerDocket Nos. 2366-79, 2367-79, 2368-79.United States Tax CourtT.C. Memo 1985-258; 1985 Tax Ct. Memo LEXIS 377; 49 T.C.M. (CCH) 1594; T.C.M. (RIA) 85258; May 29, 1985. Carl D. Dawson, Joseph... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617116/ | COLEMAN R. and TELSA ROSENFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRosenfield v. CommissionerDocket No. 1548-79.United States Tax CourtT.C. Memo 1981-665; 1981 Tax Ct. Memo LEXIS 76; 42 T.C.M. (CCH) 1689; T.C.M. (RIA) 81665; November 17, 1981. Hilton R. Carr, Jr., for the petitioners. Marion ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617118/ | Max Dritz, et al. 1 v. Commissioner. Dritz v. CommissionerDocket Nos. 3814-65, 3815-65, 3834-65, 5540-66.United States Tax CourtT.C. Memo 1969-175; 1969 Tax Ct. Memo LEXIS 121; 28 T.C.M. (CCH) 874; T.C.M. (RIA) 69175; August 27, 1969, Filed Sidney A. Soltz, Biscayne Bldg., Miami, Fla., for the petitioners. Glen W. Gils... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4340018/ | T.C. Memo. 2015-110
UNITED STATES TAX COURT
WILLIAM BILLY DEVY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 29088-13. Filed June 15, 2015.
William Billy Devy, pro se.
Tracey B. Leibowitz, fo... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4617120/ | Albert V. Grinis and Edith B. Grinis v. Commissioner.Grinis v. CommissionerDocket 2739-69 "SC".United States Tax CourtT.C. Memo 1970-94; 1970 Tax Ct. Memo LEXIS 264; 29 T.C.M. (CCH) 452; T.C.M. (RIA) 70094; April 27, 1970, Filed *264 Albert V. Grinis, pro se, 20 W. 621 Glen Ct., Lombard Ill., Robert T. Hollohan, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617123/ | Redman L. Turner and Naomi S. Turner, Petitioners v. Commissioner of Internal Revenue, RespondentTurner v. CommissionerDocket No. 5573-64United States Tax Court47 T.C. 355; 1967 U.S. Tax Ct. LEXIS 161; January 3, 1967, Filed *161 Decision will be entered under Rule 50. Held: The lump-sum payment received from a bank b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617125/ | Richard and Glenda Holcomb, Petitioners v. Commissioner of Internal Revenue, RespondentHolcomb v. CommissionerDocket No. 8402-75United States Tax Court68 T.C. 786; 1977 U.S. Tax Ct. LEXIS 64; August 29, 1977, Filed *64 Decision will be entered under Rule 155. In May 1972, petitioner contracted to purchase land and pai... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617153/ | DAVID L. REED and MARY JANE HAMILTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentReed v. CommissionerDocket No. 6738-77.United States Tax CourtT.C. Memo 1978-364; 1978 Tax Ct. Memo LEXIS 150; 37 T.C.M. (CCH) 1508; T.C.M. (RIA) 78364; September 13, 1978, Filed Mary Jane Hamilton, pro se. Bryce A. Kranzt... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617154/ | DARLING-MCDUFF COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Darling-McDuff Coal Co. v. CommissionerDocket No. 19866.United States Board of Tax Appeals15 B.T.A. 110; 1929 BTA LEXIS 2916; January 29, 1929, Promulgated *2916 1. ACCOUNTING - CALENDAR OR FISCAL YEAR. - The petitioner, on the facts... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617155/ | Aptitude Associates, Incorporated v. Commissioner.Aptitude Associates, Inc. v. CommissionerDocket No. 92447.United States Tax CourtT.C. Memo 1962-281; 1962 Tax Ct. Memo LEXIS 27; 21 T.C.M. (CCH) 1485; T.C.M. (RIA) 62281; November 28, 1962*27 Business deductions: Accrued salaries: Deductibility in later years determine... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617157/ | RUST-OWEN LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rust-Owen Lumber Co. v. CommissionerDocket Nos. 48960, 62313.United States Board of Tax Appeals29 B.T.A. 922; 1934 BTA LEXIS 1459; January 25, 1934, Promulgated *1459 1. Value of timber reserves as of March 1, 1913, must be determin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617158/ | OLAF C. AKLAND and BERTHA K. AKLAND, ET AL, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Akland v. CommissionerDocket Nos. 4898-80, 4899-80, 7256-81, 18926-81, 18927-81, 18928-81.United States Tax CourtT.C. Memo 1983-249; 1983 Tax Ct. Memo LEXIS 536; 46 T.C.M. (CCH) 51; T.C.M. (RIA) 83249; May 5, 1983.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617126/ | CONTAINER CORPORATION, SUCCESSOR TO INTEREST OF CONTAINER HOLDINGS CORPORATION, SUCCESSOR TO INTEREST OF VITRO INTERNATIONAL CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentContainer Corp. v. Comm'rNo. 3607-05United States Tax Court134 T.C. 122; 2010 U.S. Tax Ct. LEXIS 5; 134 T.C. No. 5; February... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617128/ | HUTT CONTRACTING CO. AND HUTT CATTLE CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hutt Contracting Co. v. CommissionerDocket No. 26433.United States Board of Tax Appeals17 B.T.A. 818; 1929 BTA LEXIS 2237; October 9, 1929, Promulgated *2237 1. Where, upon organization, a new corporation becomes af... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617137/ | Launce E. Gamble and Joan L. Gamble, Petitioners v. Commissioner of Internal Revenue, RespondentGamble v. CommissionerDocket No. 1617-76United States Tax Court68 T.C. 800; 1977 U.S. Tax Ct. LEXIS 58; August 30, 1977, Filed *58 Decision will be entered under Rule 155. Among his other business and investment interests, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617138/ | American Potash and Chemical Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentAmerican Potash & Chemical Corp. v. CommissionerDocket No. 5494United States Tax Court7 T.C. 1113; 1946 U.S. Tax Ct. LEXIS 39; November 8, 1946, Promulgated *39 Decision will be entered for the respondent. A so-called ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617139/ | Ralph E. Cruser and Betty D. Cruser v. Commissioner.Cruser v. CommissionerDocket No. 82148.United States Tax CourtT.C. Memo 1961-60; 1961 Tax Ct. Memo LEXIS 292; 20 T.C.M. (CCH) 313; T.C.M. (RIA) 61060; February 28, 1961N. A. Townsend, Jr., Esq., for the petitioners. Richard C. Forman, Esq., for the respondent. TIETJE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617140/ | RJT INVESTMENTS X, LLC, RANDALL J. THOMPSON, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRJT Invs. X, LLC v. Comm'rDocket No. 11769-05.United States Tax Court2006 U.S. Tax Ct. LEXIS 40; June 6, 2006, EnteredRJT Invs. X, LLC v. Comm'r, 2006 U.S. Tax Ct. LEXIS 39">2006 U.S. Tax Ct. LEXI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617142/ | Charley W. Peterson v. Commissioner.Charley W. Peterson v. CommissionerDocket No. 3411.United States Tax Court1945 Tax Ct. Memo LEXIS 253; 4 T.C.M. (CCH) 346; T.C.M. (RIA) 45108; March 30, 1945Francis D. Lee, Esq., for the petitioner. Loyal E. Keir, Esq., and Harlow King. Esq., for the respondent. TURNER Memorandum Fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617143/ | Estate of George E. Howe, Deceased, J. C. Netz, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentHowe v. CommissionerDocket No. 21670United States Tax Court16 T.C. 1493; 1951 U.S. Tax Ct. LEXIS 144; June 29, 1951, Promulgated *144 Decision will be entered under Rule 50. Net worth of decedent's busi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617144/ | John Stuart, Petitioner, v. Commissioner of Internal Revenue, RespondentStuart v. CommissionerDocket No. 97500United States Tax Court2 T.C. 1103; 1943 U.S. Tax Ct. LEXIS 16; December 10, 1943, Promulgated *16 Decision will be entered under Rule 50. In 1930 petitioner executed three indentures by which he created three... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617147/ | Herman W. and Gay K. Fletcher v. Commissioner.Herman W. & Gay K. Fletcher v. CommissionerDocket No. 29870.United States Tax Court1951 Tax Ct. Memo LEXIS 123; 10 T.C.M. (CCH) 793; T.C.M. (RIA) 51264; August 28, 1951John J. Smith, Esq., for the petitioners. John E. Mahoney, Esq., for the respondent. OPPERMemorandum Find... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617148/ | Thomas J. McCoy, Petitioner, v. Commissioner of Internal Revenue, RespondentMcCoy v. CommissionerDocket No. 26410United States Tax Court15 T.C. 828; 1950 U.S. Tax Ct. LEXIS 24; December 12, 1950, Promulgated *24 Decision will be entered for the respondent. Income realized by a wheat farmer on the sale of a farm on whi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617150/ | O'SULLIVAN RUBBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.O'Sullivan Rubber Co. v. CommissionerDocket Nos. 14583, 20660.United States Board of Tax Appeals19 B.T.A. 92; 1930 BTA LEXIS 2474; February 27, 1930, Promulgated *2474 Walter S. Orr, Esq., and Henry Mannix, Esq., for the petitioner. Orr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617151/ | Frank J. Loverin, Petitioner, v. Commissioner of Internal Revenue, RespondentLoverin v. CommissionerDocket No. 12492United States Tax Court10 T.C. 406; 1948 U.S. Tax Ct. LEXIS 249; March 9, 1948, Promulgated *249 Decision will be entered for the respondent. Petitioner was divorced from his wife in 1940 under a decree ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617152/ | CAROLYN C. MARLETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMarlett v. CommissionerDocket No. 8950-74.United States Tax CourtT.C. Memo 1976-105; 1976 Tax Ct. Memo LEXIS 297; 35 T.C.M. (CCH) 456; T.C.M. (RIA) 760105; April 5, 1976, Filed William L. Peck, for the petitioner. Elsie Hall, for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617160/ | CROCKER FIRST NATIONAL BANK OF SAN FRANCISCO (SUCCESSOR), FIRST FEDERAL TRUST COMPANY, AND EAST WATERWAY DOCK & WAREHOUSE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crocker First Nat'l Bank v. CommissionerDocket No. 39874.United States Board of Tax Appeals26 B.T.A. 1078; 1932 BTA LEXIS 1190; O... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617161/ | Crawford K. Stillwagon v. Commissioner. Octavia Stillwagon v. Commissioner.Crawford v. CommissionerDocket Nos. 18243, 18244.United States Tax Court1949 Tax Ct. Memo LEXIS 128; 8 T.C.M. (CCH) 644; T.C.M. (RIA) 49174; July 6, 1949*128 Glenn Y. Davidson, C.P.A., 2503 Gulf Bldg., Houston, Tex., for the petitioners. F. S. G... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/709358/ | 71 F.3d 878
In Matter of Trans Marketing*
NO. 95-20425
United States Court of Appeals,Fifth Circuit.
Nov 20, 1995
Appeal From: S.D.Tex., No. H-94-CV-3601
1
AFFIRMED IN PART.
*
Fed.R.App.P. 34(a); 5th Cir.R. 34.2 | 01-04-2023 | 04-17-2012 |
https://www.courtlistener.com/api/rest/v3/opinions/4617162/ | Roy Moody Bell v. Commissioner. Martha Irene Bell v. Commissioner.Bell v. CommissionerDocket Nos. 38670, 38671.United States Tax Court1953 Tax Ct. Memo LEXIS 52; 12 T.C.M. (CCH) 1321; T.C.M. (RIA) 53369; November 25, 1953*52 On November 24, 1947, the Louisiana State Highway Commission accepted the completed work which... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/747663/ | 128 F.3d 623
UNITED STATES of America, Appellee,v.Anthony SLAUGHTER, Appellant.UNITED STATES of America, Appellee,v.Roy E. LEONARD, Appellant.
Nos. 97-1048, 97-1005.
United States Court of Appeals,Eighth Circuit.
Submitted May 20, 1997.Decided Oct. 16, 1997.Rehearing Denied in No. 97-1048 Nov. 21, 1997.
1
Michael Joyc... | 01-04-2023 | 04-17-2012 |
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