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https://www.courtlistener.com/api/rest/v3/opinions/4617169/ | J. DARSIE LLOYD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lloyd v. CommissionerDocket No. 71445.United States Board of Tax Appeals33 B.T.A. 903; 1936 BTA LEXIS 808; January 10, 1936, Promulgated *808 An agreement whereby an individual promised and agreed to make future payments to the petitioner dur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/462604/ | 780 F.2d 240
54 USLW 2351, 29 Ed. Law Rep. 516
Jeffrey MAY, individually; Jean Ross, as natural parent ofDamon Ross, an infant, and Jean Ross, individually; BonnieSchorske, as natural parent of Mark Schorske, an infant, andBonnie Schorske, individually; Brenda Butler, as naturalparent of Cary Butler, an infant, and ... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4617170/ | PENNSYLVANIA ELECTRIC STEEL CASTING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pennsylvania Electric Steel Casting Co. v. CommissionerDocket No. 34934.United States Board of Tax Appeals20 B.T.A. 602; 1930 BTA LEXIS 2079; August 26, 1930, Promulgated *2079 In 1924 the petitioner voluntarily, but s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617171/ | VINCENT HONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHong v. CommissionerDocket No. 15676-91United States Tax CourtT.C. Memo 1993-267; 1993 Tax Ct. Memo LEXIS 270; 65 T.C.M. (CCH) 2975; June 17, 1993, Filed *270 For respondent: Elaine L. Sierra. DAWSONDAWSONMEMORANDUM OPINION DAWSON, Judge: This ca... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617172/ | Beulah Weil, Petitioner, v. Commissioner of Internal Revenue, Respondent. * Charles S. Weil, Petitioner, v. Commissioner of Internal Revenue, Respondent. Charles S. Weil and Adreana Weil, Petitioners, v. Commissioner of Internal Revenue, RespondentWeil v. CommissionerDocket Nos. 43366, 43858, 50411United States Tax C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3277219/ | This appeal comes from a decision of the Sebastian circuit court, sitting as a jury, in which there was a finding and judgment for defendant, appellee here.
The sole question for our consideration, and one on which this case turns, is the construction of a contract, which is in writing, evidenced by letters and a teleg... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4617173/ | Clarence J. Monson and Mildred R. Monson, 1 Petitioners v. Commissioner of Internal Revenue, RespondentMonson v. CommissionerDocket No. 11432-80United States Tax Court79 T.C. 827; 1982 U.S. Tax Ct. LEXIS 15; 79 T.C. No. 53; November 18, 1982, Filed *15 Decision will be entered under Rule 155. One of petitioners owned ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617174/ | AMERICAN ARCH CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Arch Co. v. CommissionerDocket No. 9564.United States Board of Tax Appeals13 B.T.A. 552; 1928 BTA LEXIS 3222; September 26, 1928, Promulgated *3222 Valentine B. Havens, Esq., J. Mertens, Jr., Esq., and Elmont B. Hazard, Esq., for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/884550/ | No
No. 98-185
IN THE SUPREME COURT OF THE STATE OF MONTANA
1998 MT 281N
NANCY J. PETERSON,
... | 01-04-2023 | 06-05-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4617175/ | JOHN L. HALL AND JAMES GARFIELD, EXECUTORS OF THE ESTATE OF CHARLES F. CHOATE, JR., DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hall v. CommissionerDocket No. 50410.United States Board of Tax Appeals25 B.T.A. 1; 1931 BTA LEXIS 1516; December 29, 1931, Promulgated *1516 Decedent, until his dea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617176/ | George M. Gross and Anna Gross, et al., * Petitioners, v. Commissioner of Internal Revenue, RespondentGross v. CommissionerDocket Nos. 46260, 46261, 46262, 46263, 46264, 46265, 46266, 46267, 46268, 46269, 46270United States Tax Court23 T.C. 756; 1955 U.S. Tax Ct. LEXIS 250; January 31, 1955, Filed *250 Decisions will b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617177/ | Frederick R. Horne, Petitioner, v. Commissioner of Internal Revenue, RespondentHorne v. CommissionerDocket No. 5247United States Tax Court5 T.C. 250; 1945 U.S. Tax Ct. LEXIS 145; June 15, 1945, Promulgated *145 Decision will be entered for the respondent. Loss deduction claimed on sale of membership certificate in the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617178/ | WILLIAM E. BLATY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, CommissionerBlaty v. CommissionerDocket No. 25233-82.United States Tax CourtT.C. Memo 1984-518; 1984 Tax Ct. Memo LEXIS 149; 48 T.C.M. (CCH) 1254; T.C.M. (RIA) 84518; October 1, 1984. William E. Blaty, pro se. Dennis L. Perez, for the respondent. COHEN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617179/ | MORRISON, GROSS & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morrison, Gross & Co. v. CommissionerDocket No. 14804.United States Board of Tax Appeals7 B.T.A. 684; 1927 BTA LEXIS 3124; July 21, 1927, Promulgated *3124 1. Depreciation of a tractor computed at the rate of 33 1/3 per cent annually, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617180/ | MARSHALL HUGO MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMartinDocket No. 21416-90United States Tax CourtT.C. Memo 1992-331; 1992 Tax Ct. Memo LEXIS 342; 63 T.C.M. (CCH) 3122; June 8, 1992, Filed *342 Decision will be entered under Rule 155. Marshall Hugo Martin, pro se. Kenneth L. Bressler, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617183/ | APPEAL OF J. C. MOORE & BROTHERS CO.J. C. Moore & Bros. Co. v. CommissionerDocket No. 2968.United States Board of Tax Appeals2 B.T.A. 1329; 1925 BTA LEXIS 2094; November 11, 1925, Decided Submitted July 27, 1925. *2094 Larry I. Moore, Esq., for the taxpayer. Benjamin H. Saunders, Esq., for the Commissioner. *1329 B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617185/ | THOMAS C. PARSON AND SUSAN E. PARSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentParson v. CommissionerDocket No. 4613-89United States Tax CourtT.C. Memo 1992-70; 1992 Tax Ct. Memo LEXIS 75; 63 T.C.M. (CCH) 1992; T.C.M. (RIA) 92070; February 4, 1992, Filed *75 Decision will be entered for Respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617190/ | Robert Pierce v. Commissioner.Pierce v. CommissionerDocket No. 18871.United States Tax Court1949 Tax Ct. Memo LEXIS 43; 8 T.C.M. (CCH) 962; T.C.M. (RIA) 49260; October 25, 1949*43 Ralph W. Barbier, Esq., for the petitioner. Thomas V. Lefevre, Esq., for the respondent. VAN FOSSAN Memorandum Opinion VAN FOSSAN, Judge: ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617191/ | Dynamic Energy, Inc., Stephanie M. Haggerty, f.k.a. Stephanie M. deLambert, a Person Other Than the Tax Matters Person, Petitioner v. Commissioner of Internal Revenue, RespondentDynamic Energy, Inc. v. CommissionerDocket No. 3539-90United States Tax Court98 T.C. 48; 1992 U.S. Tax Ct. LEXIS 6; 98 T.C. No. 5; January 21,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617192/ | Louis Visintainer, Petitioner, v. Commissioner of Internal Revenue, RespondentVisintainer v. CommissionerDocket No. 13850United States Tax Court13 T.C. 805; 1949 U.S. Tax Ct. LEXIS 34; November 28, 1949, Promulgated *34 Decision will be entered under Rule 50. Income from a sheep-ranching business consisting principall... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617253/ | CLARENCE ISAIAH LEAPHART, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLeaphart v. CommissionerDocket No. 30014-91United States Tax CourtT.C. Memo 1993-502; 1993 Tax Ct. Memo LEXIS 513; 66 T.C.M. (CCH) 1178; November 1, 1993, Filed *513 Clarence Isaiah Leaphart, Jr., pro se. For respondent: Russell F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617256/ | Morris E. Anderson and Marlene H. Anderson, Petitioners v. Commissioner of Internal Revenue, Respondent; Robert K. Clawson and Shirley S. Clawson, Petitioners v. Commissioner of Internal Revenue, RespondentAnderson v. CommissionerDocket Nos. 2761-83, 2763-83United States Tax Court83 T.C. 898; 1984 U.S. Tax Ct. LEXIS 6;... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617257/ | LAWRENCE C. NELSON and REGINA L. NELSON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Nelson v. CommissionerDocket Nos. 26015-81, 8080-82, 1521-83, 1522-83.United States Tax CourtT.C. Memo 1984-465; 1984 Tax Ct. Memo LEXIS 209; 48 T.C.M. (CCH) 998; T.C.M. (RIA) 84465; August 30, 1984. Robert T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617258/ | JUNIPER HUNTING CLUB, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Juniper Hunting Club, Inc. v. CommissionerDocket No. 40706.United States Board of Tax Appeals28 B.T.A. 525; 1933 BTA LEXIS 1108; June 23, 1933, Promulgated *1108 An incorporated club organized to maintain a social club, and to acqu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617259/ | FIRST NATIONAL BANK OF SONORA, TEXAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.First Nat'l Bank v. CommissionerDocket No. 3213.United States Board of Tax Appeals6 B.T.A. 555; 1927 BTA LEXIS 3469; March 22, 1927, Promulgated *3469 1. Where the books of a bank are kept on the cash receipts and disbur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617260/ | James E. Austin and Elizabeth G. Austin, Petitioners, v. Commissioner of Internal Revenue, RespondentAustin v. CommissionerDocket No. 77594United States Tax Court35 T.C. 221; 1960 U.S. Tax Ct. LEXIS 39; October 31, 1960, Filed *39 Decision will be entered for the respondent. Upon the ultimate finding that petitioners'... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617194/ | CLINTON GILBERT, JR., EXECUTOR, ESTATE OF CLINTON GILBERT, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gilbert v. CommissionerDocket No. 21416.United States Board of Tax Appeals20 B.T.A. 765; 1930 BTA LEXIS 2037; September 11, 1930, Promulgated *2037 Certain stocks held to be "capital assets" with... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617195/ | Loy D. Mercer v. Commissioner.Mercer v. CommissionerDocket No. 5582-64.United States Tax CourtT.C. Memo 1966-82; 1966 Tax Ct. Memo LEXIS 200; 25 T.C.M. (CCH) 467; T.C.M. (RIA) 66082; April 20, 1966*200 Held, taxpayer's activities with respect to a few head of cattle he owned did not constitute a trade or business in t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617196/ | RAJENDAR K. SINGAL AND PROMILA SINGAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSingal v. CommissionerDocket No. 15822-81.United States Tax CourtT.C. Memo 1982-626; 1982 Tax Ct. Memo LEXIS 121; 44 T.C.M. (CCH) 1521; T.C.M. (RIA) 82626; October 26, 1982. Rajendar K. and Promila Singal, pro se. Willia... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617199/ | PAUL A. PURSER AND KATHLEEN PURSER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPurser v. CommissionerDocket No. 22774-81.United States Tax CourtT.C. Memo 1983-573; 1983 Tax Ct. Memo LEXIS 218; 46 T.C.M. (CCH) 1407; T.C.M. (RIA) 83573; September 15, 1983. Bonnie L. Cameron and Joan Domike, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617200/ | Zillah Mae Turman, Petitioner, v. Commissioner of Internal Revenue, RespondentTurman v. CommissionerDocket No. 81268United States Tax Court35 T.C. 1123; 1961 U.S. Tax Ct. LEXIS 203; March 20, 1961, Filed *203 Decision will be entered under Rule 50. By his will the petitioner's husband bequeathed in trust all of his re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617201/ | Phil G. Cooke v. Commissioner. Esther L. Cooke v. Commissioner. Estate of Allen F. Knight, Deceased, Kelly L. Knight, Executrix, and Kelly L. Knight, Individually v. Commissioner.Cooke v. CommissionerDocket Nos. 49322-49324.United States Tax CourtT.C. Memo 1956-102; 1956 Tax Ct. Memo LEXIS 192; 15 T.C.M. (CCH) 514; T.C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617204/ | DANIEL B. KENERLY and ANN M. KENERLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKenerly v. CommissionerDocket No. 7345-73United States Tax CourtT.C. Memo 1975-139; 1975 Tax Ct. Memo LEXIS 233; 34 T.C.M. (CCH) 644; T.C.M. (RIA) 750139; May 12, 1975, Filed Arthur P. Tranakos, for the petitioners. Maurice... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617205/ | James B. Sipe and Company v. Commissioner.James B. Sipe & Co. v. CommissionerDocket No. 20680.United States Tax Court1950 Tax Ct. Memo LEXIS 264; 9 T.C.M. (CCH) 154; T.C.M. (RIA) 50054; February 28, 1950*264 Petitioner requests that the amount assigned by respondent to intangible property paid in for shares of its cap... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617206/ | Pacific Cement & Aggregates, Inc. (Formerly Pacific Coast Aggregates, Inc.), Petitioner, v. Commissioner of Internal Revenue, RespondentPacific Cement & Aggregates, Inc. v. CommissionerDocket No. 66041United States Tax Court31 T.C. 136; 1958 U.S. Tax Ct. LEXIS 55; October 23, 1958, Filed *55 Decision will be entered un... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617209/ | Lucien W. Rolland and Xenia M. Rolland, Husband and Wife v. Commissioner.Rolland v. CommissionerDocket No. 67386.United States Tax CourtT.C. Memo 1959-161; 1959 Tax Ct. Memo LEXIS 87; 18 T.C.M. (CCH) 702; T.C.M. (RIA) 59161; August 19, 1959*87 Held, upon the evidence that expenditures for maintenance of parade horses ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617210/ | Eleanor S. Howell, Petitioner, v. Commissioner of Internal Revenue, RespondentHowell v. CommissionerDocket No. 48332United States Tax Court24 T.C. 342; 1955 U.S. Tax Ct. LEXIS 178; June 8, 1955, Filed *178 Decision will be entered under Rule 50. At the time of his death, March 6, 1947, the decedent was a member of a p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617211/ | Robert L. Wilson and Evelyn M. Wilson (now Evelyn M. Smith) formerly husband and wife, Petitioners, v. Commissioner of Internal Revenue, RespondentWilson v. Comm'rDocket No. 89403 United States Tax Court37 T.C. 230; 1961 U.S. Tax Ct. LEXIS 34; November 17, 1961, Filed *34 Decision will be entered under Rule 50. Legal ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617212/ | C. A. TILT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tilt v. CommissionerDocket Nos. 18041, 19963.United States Board of Tax Appeals14 B.T.A. 437; 1928 BTA LEXIS 2972; November 27, 1928, Promulgated *2972 1. Where an employee who had contracted with the employer corporation to pay back purported sa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617214/ | Arthur Jordan Foundation v. Commissioner.Arthur Jordan Found. v. CommissionerDocket No. 31263.United States Tax Court1953 Tax Ct. Memo LEXIS 377; 12 T.C.M. (CCH) 109; T.C.M. (RIA) 53042; February 10, 1953John E. Hughes, Esq., 105 West Adams, Chicago, Ill., John W. Hughes, Esq., and Harold R. Burnstein, Esq., for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617215/ | APPEAL OF HIGH SHOALS CO.High Shoals Co. v. CommissionerDocket No. 1686.United States Board of Tax Appeals3 B.T.A. 305; 1926 BTA LEXIS 2697; January 14, 1926, Decided Submitted June 25, 1925. *2697 The evidence does not warrant a finding that there was such an abnormality of income or capital of the taxpayer for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617216/ | Evelyn R. Marks v. Commissioner.Marks v. CommissionerDocket No. 1210-62.United States Tax CourtT.C. Memo 1963-224; 1963 Tax Ct. Memo LEXIS 124; 22 T.C.M. (CCH) 1128; T.C.M. (RIA) 63224; August 21, 1963*124 Evelyn R. Marks, pro se 1191 Bellflower Blvd., Downey, Calif., Robert L. Gnaizda, for the respondent. RAUMMemora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617218/ | ESTATE OF IDA A. WHITE, DECEASED, MAUD K. BELL, EXECUTRIX. AND EDGAR S. BYERS, EXECUTOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.White v. CommissionerDocket No. 93575.United States Board of Tax Appeals41 B.T.A. 525; 1940 BTA LEXIS 1172; March 5, 1940, Promulgated *1172 1. Held, trustees under a t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617219/ | Shaw & Keeter Motor Company v. Commissioner.Shaw & Keeter Motor Co. v. CommissionerDocket No. 26977.United States Tax Court1951 Tax Ct. Memo LEXIS 138; 10 T.C.M. (CCH) 716; T.C.M. (RIA) 51235; August 16, 1951James P. Hill, Esq., Atlantic Nat. Bk. Bldg., Jacksonville, Fla., and William R. Frazier, Esq., for the petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617220/ | Thomas A. Creekmore v. Commissioner.Creekmore v. CommissionerDocket No. 107189.United States Tax Court1942 Tax Ct. Memo LEXIS 71; 1 T.C.M. (CCH) 146; T.C.M. (RIA) 42611; November 27, 1942*71 Roscoe E. Harper, Esq., for the petitioner. Stanley B. Anderson, Esq., for the respondent. SMITH Memorandum Opinion SMITH, J.: ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617223/ | Rodgers Dairy Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. E. A. DeLucia, Petitioner, v. Commissioner of Internal Revenue, Respondent. Brass Rail Restaurant Company, Petitioner, v. Commissioner of Internal Revenue, RespondentRodgers Dairy Co. v. CommissionerDocket Nos. 16152, 19906, 19907Unit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617224/ | GEORGE TROSK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Trosk v. CommissionerDocket Nos. 76256, 77204.United States Board of Tax Appeals35 B.T.A. 681; 1937 BTA LEXIS 847; March 12, 1937, Promulgated *847 Petitioner, an attorney, was appointed associate counsel by the Joint Legislative Committee of th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617225/ | FRED W. AND VELIA M. PHILLIPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPhillips v. CommissionerDocket No. 5043-70.United States Tax CourtT.C. Memo 1973-58; 1973 Tax Ct. Memo LEXIS 229; 32 T.C.M. (CCH) 255; T.C.M. (RIA) 73058; March 12, 1973, Filed David L. Gillette, for the petitioners. Clay Freed, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617226/ | WILLIAM M. IVLER and BARBARA IVLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentIvler v. CommissionerDocket No. 2491-73.United States Tax CourtT.C. Memo 1976-223; 1976 Tax Ct. Memo LEXIS 180; 35 T.C.M. (CCH) 976; T.C.M. (RIA) 760223; July 19, 1976, Filed *180 Melvyn I. Weiss, for the petitioners. Peter ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617229/ | William Bryen Co., Inc. and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentWilliam Bryen Co. v. CommissionerDocket No. 24105-83United States Tax Court89 T.C. 689; 1987 U.S. Tax Ct. LEXIS 138; 89 T.C. No. 48; 8 Employee Benefits Cas. (BNA) 2522; September 29, 1987; As amended October 1, 1987 Sep... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617230/ | William P. Burrell and Billie Joe Burrell v. Commissioner. Engine Rebuilders, Inc. v. Commissioner.Burrell v. CommissionerDocket Nos. 2386-66, 3221-66.United States Tax CourtT.C. Memo 1967-160; 1967 Tax Ct. Memo LEXIS 98; 26 T.C.M. (CCH) 748; T.C.M. (RIA) 67160; August 3, 1967*98 Gene F. Reardon, 2150 First National B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617232/ | ROBERT C. MOOR and BETTY R. MOOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent DELMARVA AMUSEMENT SERVICES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoor v. CommissionerDocket Nos. 731-69, 732-69.United States Tax CourtT.C. Memo 1973-204; 1973 Tax Ct. Memo LEXIS 84; 32 T.C.M. (CCH)... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617237/ | SWASTIKA OIL AND GAS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Swastika Oil & Gas Co. v. CommissionerDocket No. 90861.United States Board of Tax Appeals40 B.T.A. 798; 1939 BTA LEXIS 801; October 24, 1939, Promulgated *801 Payment received by the petitioner in 1935, pursuant to court $2,625.4... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617239/ | Platt Trailer Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentPlatt Trailer Co. v. CommissionerDocket No. 40145United States Tax Court23 T.C. 1065; 1955 U.S. Tax Ct. LEXIS 218; March 28, 1955, Filed *218 Decision will be entered under Rule 50. 1. Held, petitioner failed to prove that amounts ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617240/ | APPEAL OF DELAWARE TRUCKING CO.Delaware Trucking Co. v. CommissionerDocket No. 3287.United States Board of Tax Appeals3 B.T.A. 1211; 1926 BTA LEXIS 2438; April 16, 1926, Decided Submitted August 12, 1925. *2438 Evidence held insufficient to establish value of good will acquired in the purchase of a competing business... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617241/ | Estate of Carl Genenwein, Deceased, Anna M. Genenwein, Executrix, and Anna M. Genenwein, Individually v. Commissioner.Estate of Genenwein v. CommissionerDocket No. 38547.United States Tax CourtT.C. Memo 1955-331; 1955 Tax Ct. Memo LEXIS 6; 14 T.C.M. (CCH) 1298; T.C.M. (RIA) 55331; December 27, 1955Lee S. Jones, Esq., 9... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617246/ | John Manocchio, Petitioner v. Commissioner of Internal Revenue, RespondentManocchio v. CommissionerDocket No. 5135-81United States Tax Court78 T.C. 989; 1982 U.S. Tax Ct. LEXIS 83; 78 T.C. No. 70; June 14, 1982, Filed *83 Decision will be entered under Rule 155. During 1977, petitioner, an airline pilot and an Air For... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617247/ | APPEAL OF PAUL P. PRUDDEN, ARTHUR J. SPENCER, H. L. HUTCHINSON, COPARTNERS OF PRUDDEN & CO.Prudden v. CommissionerDocket No. 1447.United States Board of Tax Appeals2 B.T.A. 14; 1925 BTA LEXIS 2574; June 10, 1925, Decided Submitted April 3, 1925. *2574 Under the provisions of section 214(a)(2) of the Revenue Acts of 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617249/ | FREDERICK A. PATMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPatmon v. CommissionerDocket No. 34390-84United States Tax CourtT.C. Memo 1989-487; 1989 Tax Ct. Memo LEXIS 490; 58 T.C.M. (CCH) 84; T.C.M. (RIA) 89487; September 6, 1989Hallison H. Young, for the petitioner. Timothy S. Murphy, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617250/ | Stevenson Co-Ply, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentStevenson Co-Ply, Inc. v. CommissionerDocket No. 8659-79United States Tax Court76 T.C. 637; 1981 U.S. Tax Ct. LEXIS 139; April 23, 1981, Filed *139 Decision will be entered under Rule 155. Held, for the purpose of computing the alternati... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617251/ | Darco Realty Corporation v. Commissioner.Darco Realty Corp. v. CommissionerDocket No. 72287.United States Tax CourtT.C. Memo 1961-110; 1961 Tax Ct. Memo LEXIS 239; 20 T.C.M. (CCH) 544; T.C.M. (RIA) 61110; April 18, 1961*239 Held, that an amount paid by petitioner in 1955, purporting to be a "finder's fee" paid pursuan... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617262/ | Roy G. Andersen and Nancy R. Andersen v. Commissioner.Andersen v. CommissionerDocket No. 91265.United States Tax CourtT.C. Memo 1964-98; 1964 Tax Ct. Memo LEXIS 237; 23 T.C.M. (CCH) 589; T.C.M. (RIA) 64098; April 16, 1964William B. Murray, 525 Failing Bldg., Portland, Ore., for the petitioners. Norman H. McNeil, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617263/ | Carl Russell Johnson v. Commissioner.Johnson v. CommissionerDocket No. 73671.United States Tax CourtT.C. Memo 1960-99; 1960 Tax Ct. Memo LEXIS 190; 19 T.C.M. (CCH) 531; T.C.M. (RIA) 60099; May 19, 1960*190 Carl Russell Johnson, pro se., 1903 Longwood Avenue, Los Angeles, Calif., Charles F. Quinlan, Esq., for responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617264/ | Hamilton & Company, Inc. v. Commissioner.Hamilton & Co. v. CommissionerDocket No. 67197.United States Tax CourtT.C. Memo 1959-153; 1959 Tax Ct. Memo LEXIS 92; 18 T.C.M. (CCH) 665; T.C.M. (RIA) 59153; July 31, 1959*92 Winston B. McCall, Esq., for the petitioner. Frederick T. Carney, Esq., for the respondent. ARUNDELLM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617265/ | Benjamin T. and Jeannette M. Smith, Petitioners, v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 73234United States Tax Court34 T.C. 1100; 1960 U.S. Tax Ct. LEXIS 66; September 23, 1960, Filed *66 Decision will be entered for the respondent. In 1955, petitioner paid an amount assessed ag... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617266/ | JOSEPH S. KEELTY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKeelty v. CommissionerDocket No. 3405-82.United States Tax CourtT.C. Memo 1984-173; 1984 Tax Ct. Memo LEXIS 502; 47 T.C.M. (CCH) 1455; T.C.M. (RIA) 84173; April 4, 1984. Herbert S. Garten and Sheldon G. Dagurt, for the petitioner. Clare J. Br... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617270/ | William A. Bagley v. Commissioner.Bagley v. CommissionerDocket No. 27504.United States Tax Court1951 Tax Ct. Memo LEXIS 69; 10 T.C.M. (CCH) 1001; T.C.M. (RIA) 51308; October 19, 1951*69 Julius E. Bagley, Esq., 50 Court St., Brooklyn, N. Y., for the petitioner. Thomas R. Charshee, Esq., for the respondent. RAUMMemoran... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617272/ | APPEAL OF PATRICK J. SHOUVLIN.Shouvlin v. CommissionerDocket No. 1397.United States Board of Tax Appeals3 B.T.A. 499; 1926 BTA LEXIS 2650; January 28, 1926, Decided Submitted September 1, 1925. *2650 1. Loans by an individual to a corporation of which he was the sole stockholder, from funds of a business conducted b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617274/ | Durfee's, Inc., a West Virginia Corporation v. Commissioner.Durfee's, Inc. v. CommissionerDocket No. 5376-63.United States Tax CourtT.C. Memo 1966-111; 1966 Tax Ct. Memo LEXIS 171; 25 T.C.M. (CCH) 588; T.C.M. (RIA) 66111; May 26, 1966*171 Held, that the petitioner has established its right to deduct depreciation with ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617278/ | Albert E. Dyke, Petitioner, v. Commissioner of Internal Revenue, RespondentDyke v. CommissionerDocket No. 5786United States Tax Court6 T.C. 1134; 1946 U.S. Tax Ct. LEXIS 186; May 23, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 186">*186 Decision will be entered under Rule 50. On March 6, 1940, the petitioner purchased 6... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617279/ | OM PRAKASH, M.D., P.C., and OM PRAKASH, M.D., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOm Prakash, M.D., P.C. v. CommissionerDocket No. 4533-87United States Tax CourtT.C. Memo 1990-106; 1990 Tax Ct. Memo LEXIS 108; 59 T.C.M. 5; T.C.M. (RIA) 90106; March 1, 19901990 Tax Ct. Memo LEXIS 108">*108 Respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617280/ | HERMAN T. BOAZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoaz v. CommissionerDocket No. 5565-85.United States Tax CourtT.C. Memo 1987-180; 1987 Tax Ct. Memo LEXIS 176; 53 T.C.M. 512; T.C.M. (RIA) 87180; April 2, 1987. Herman T. Boaz, pro se. James J. Everett, for the respondent. FEATHERSTONMEMORANDUM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617281/ | MURIEL R. JACOBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJacobs v. CommissionerDocket No. 22913-82.United States Tax CourtT.C. Memo 1983-490; 1983 Tax Ct. Memo LEXIS 300; 46 T.C.M. 1119; T.C.M. (RIA) 83490; August 16, 1983. Muriel R. Jacobs, pro se. David L. Miller, for the respondent. FAYMEMORAND... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617283/ | LEONARD F. DIBLE and BARBARA H. DIBLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDible v. CommissionerDocket Nos. 40734-86; 39228-87United States Tax CourtT.C. Memo 1989-589; 1989 Tax Ct. Memo LEXIS 585; 58 T.C.M. 556; T.C.M. (RIA) 89589; October 30, 1989Jeffrey S. Dible, for the petitioners. Deborah M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617284/ | John W. Heaberlin, Petitioner, v. Commissioner of Internal Revenue, RespondentHeaberlin v. CommissionerDocket No. 84559United States Tax Court34 T.C. 58; 1960 U.S. Tax Ct. LEXIS 175; April 13, 1960, Filed 1960 U.S. Tax Ct. LEXIS 175">*175 Jurisdiction -- Last Known Address -- Sec. 272(a). -- The Tax Court has no juri... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617285/ | THOMAS & HAYDEN MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thomas & Hayden Mfg. Co. v. CommissionerDocket No. 4804.United States Board of Tax Appeals4 B.T.A. 588; 1926 BTA LEXIS 2251; July 30, 1926, Decided 1926 BTA LEXIS 2251">*2251 C. H. Pease, C.P.A., for the petitioner. W. H. La... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617286/ | INTERNATIONAL MINING CORPORATION (INCORPORATED IN 1936 - SUCCESSOR COMPANY), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.International Mining Corp. v. CommissionerDocket No. 107094.United States Board of Tax Appeals47 B.T.A. 760; 1942 BTA LEXIS 648; September 24, 1942, Promulgated 1942 BTA LEXIS 648">*6... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617288/ | HARRY C. ABERLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Aberle v. CommissionerDocket No. 92651.United States Board of Tax Appeals41 B.T.A. 863; 1940 BTA LEXIS 1136; April 16, 1940, Promulgated 1940 BTA LEXIS 1136">*1136 Petitioner was the owner of real estate, but he was not personally liable for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617289/ | Fervel Topek, Petitioner, v. Commissioner of Internal Revenue, Respondent. Sarah Topek, Petitioner, v. Commissioner of Internal Revenue, RespondentTopek v. CommissionerDocket Nos. 11718, 11719United States Tax Court9 T.C. 763; 1947 U.S. Tax Ct. LEXIS 55; October 27, 1947, Promulgated 1947 U.S. Tax Ct. LEXIS 55">*55 De... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617290/ | Appeal of SAENGER AMUSEMENT COMPANY, INC.Saenger Amusement Co. v. CommissionerDocket No. 150.United States Board of Tax Appeals1 B.T.A. 96; 1924 BTA LEXIS 243; November 28, 1924, decided Submitted October 18, 1924. 1924 BTA LEXIS 243">*243 The value of theater leases, good will connected therewith, and film contracts... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617291/ | MARTIN STERN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStern v. CommissionerDocket No. 7560-78.United States Tax CourtT.C. Memo 1984-383; 1984 Tax Ct. Memo LEXIS 290; 48 T.C.M. 605; T.C.M. (RIA) 84383; July 25, 1984. J. Fleet Cowden, for the petitioner. Michael R. Morris, and Christine B. Barish, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617293/ | DONALD P. FLYNN and PHYLLIS A. FLYNN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFlynn v. CommissionerDocket No. 10584-78.United States Tax CourtT.C. Memo 1981-491; 1981 Tax Ct. Memo LEXIS 253; 42 T.C.M. 1022; T.C.M. (RIA) 81491; September 9, 1981. 1981 Tax Ct. Memo LEXIS 253">*253 P, a bank officer, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617294/ | MITCHELL SHAPIRO AND IRIS H. SHAPIRO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentShapiro v. CommissionerDocket No. 5098-90United States Tax CourtT.C. Memo 1991-197; 1991 Tax Ct. Memo LEXIS 220; 61 T.C.M. 2537; T.C.M. (RIA) 91197; May 2, 1991, Filed 1991 Tax Ct. Memo LEXIS 220">*220 Robert S. Schriebman,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617295/ | Estate of Maurice H. Bob, Deceased, by Lester M. Friedman and Elinore H. Baskind, Executors v. Commissioner.Estate of Maurice H. Bob v. CommissionerDocket No. 4848.United States Tax Court1945 Tax Ct. Memo LEXIS 168; 4 T.C.M. 592; T.C.M. (RIA) 45195; June 7, 1945Lester M. Friedman, Esq., 233 Broadway, New York, N. Y., f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617297/ | MARGARET WILSON BAKER, INDIVIDUALLY AND AS EXECUTRIX OF THE ESTATE OF IDA CARR ADDICKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Baker v. CommissionerDocket No. 59038.United States Board of Tax Appeals30 B.T.A. 188; 1934 BTA LEXIS 1361; March 27, 1934, Promulgated 1934 BTA LEXIS 1361">*1361 1. JURI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617298/ | Federation Pharmacy Services, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentFederation Pharmacy Services, Inc. v. CommissionerDocket No. 4787-78XUnited States Tax Court72 T.C. 687; 1979 U.S. Tax Ct. LEXIS 85; July 26, 1979, Filed 1979 U.S. Tax Ct. LEXIS 85">*85 Decision will be entered for the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617299/ | Fifth Avenue-14th Street Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentFifth Avenue-14th Street Corp. v. CommissionerDocket No. 108789United States Tax Court2 T.C. 516; 1943 U.S. Tax Ct. LEXIS 90; August 6, 1943, Promulgated 1943 U.S. Tax Ct. LEXIS 90">*90 Decision will be entered under Rule 5... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617300/ | ESTATE OF JOHN J. LEIDY, DECEASED, Leon H. A. Pierson, Edward A. Pierson, Personal Representatives, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent LEIDY CHEMICALS CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Leidy v. CommissionerDocket Nos. 2025-74, 2026-74.United States... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617302/ | Longview Hilton Hotel Company, by S. A. Ellison, James B. Herndon, Jr., and John M. Brown as Trustees, Petitioner, v. Commissioner of Internal Revenue, RespondentLongview Hilton Hotel Co. v. CommissionerDocket No. 12511United States Tax Court9 T.C. 180; 1947 U.S. Tax Ct. LEXIS 128; August 14, 1947, Promulgated 1947 U.S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617303/ | Raymond E. Cooper and Judy Cooper, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentCooper v. CommissionerDocket Nos. 70456, 70457, 70528United States Tax Court39 T.C. 253; 1962 U.S. Tax Ct. LEXIS 39; October 31, 1962, Filed 1962 U.S. Tax Ct. LEXIS 39">*39 Decisions will be entered under Rule 50. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617305/ | Western Transmission Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentWestern Transmission Corp. v. CommissionerDocket No. 29490United States Tax Court18 T.C. 818; 1952 U.S. Tax Ct. LEXIS 129; July 30, 1952, Promulgated 1952 U.S. Tax Ct. LEXIS 129">*129 Decision will be entered accordingly. 1. D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617307/ | The Nielsen Lithographing Co., Petitioner, v. Commissioner of Internal Revenue, RespondentNeilsen Lithographing Co. v. CommissionerDocket No. 28508United States Tax Court19 T.C. 605; 1952 U.S. Tax Ct. LEXIS 3; December 31, 1952, Promulgated 1952 U.S. Tax Ct. LEXIS 3">*3 Decision will be entered under Rule 50. 1. Exces... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617308/ | MISSISSIPPI VALLEY TRUST COMPANY, ET AL., EXECUTORS, ESTATE OF FIRMIN DESLOGE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mississippi Valley Trust Co. v. CommissionerDocket No. 60039.United States Board of Tax Appeals28 B.T.A. 387; 1933 BTA LEXIS 1132; June 15, 1933, Promulgated 1933 BTA LEXIS 1132">*... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617309/ | J. M. Leonard, Petitioner, v. Commissioner of Internal Revenue, Respondent. Mary Leonard (Mrs. J. M. Leonard), Petitioner, v. Commissioner of Internal Revenue, Respondent. Mary Leonard Trust #1, J. M. Leonard, Trustee, Petitioner, v. Commissioner of Internal Revenue, Respondent. Miranda Leonard Trust #1, J. M. Leona... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617314/ | Elgin B. Robertson, Jr., and Marian G. Robertson, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentRobertson v. CommissionerDocket Nos. 3088-71, 3089-71, 3090-71, 3205-71United States Tax Court61 T.C. 727; 1974 U.S. Tax Ct. LEXIS 143; 61 T.C. No. 78; March 13, 1974, Filed 1974 U.S. Tax Ct. LEXIS 143... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617316/ | JOHN C. O'CONNOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.O'Connor v. CommissionerDocket No. 6615-70.United States Tax CourtT.C. Memo 1973-35; 1973 Tax Ct. Memo LEXIS 253; 32 T.C.M. 156; T.C.M. (RIA) 73035; February 13, 1973, Filed John C. O'Connor, pro se. James J. Keightley, for the respondent. 2... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617317/ | The Barth Foundation, Petitioner 1 v. Commissioner of Internal Revenue, RespondentBarth Foundation v. CommissionerDocket Nos. 19101-80, 19103-80United States Tax Court77 T.C. 1008; 1981 U.S. Tax Ct. LEXIS 36; October 29, 1981, Filed 1981 U.S. Tax Ct. LEXIS 36">*36 On May 14, 1980, respondent mailed two notices of defi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617318/ | SCHMOLL FILS ASSOCIATED, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schmoll Fils Associated, Inc. v. CommissionerDocket Nos. 87536, 88000.United States Board of Tax Appeals39 B.T.A. 411; 1939 BTA LEXIS 1038; February 10, 1939, Promulgated 1939 BTA LEXIS 1038">*1038 Nonmaturing debentures held to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617319/ | FIELD & COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentA. H. FIELD and O. B. FIELD, Petitioners v. COMMISSION OF REVENUE, RespondentField & Co. v. CommissionerDocket Nos. 6452-70 and 6453-70.United States Tax CourtT.C. Memo 1974-25; 1974 Tax Ct. Memo LEXIS 292; 33 T.C.M. 115; T.C.M. (RIA) 74025; Jan... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617322/ | ESTATE OF PAUL RAISLER, DECEASED, MARTIN D. RAISLER AND RUTH WRIGHT, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Raisler v. CommissionerDocket No. 10662-84.United States Tax CourtT.C. Memo 1987-624; 1987 Tax Ct. Memo LEXIS 669; 54 T.C.M. 1390; T.C.M. (RIA) 87624; December 29, 1987... | 01-04-2023 | 11-21-2020 |
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