url stringlengths 56 59 | text stringlengths 3 913k | downloaded_timestamp stringclasses 1
value | created_timestamp stringlengths 10 10 |
|---|---|---|---|
https://www.courtlistener.com/api/rest/v3/opinions/4617323/ | WILLARD M. ARNOLD AND DOROTHY N. ARNOLD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CARNEGIE MULTI INTERNATIONAL CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentArnold v. CommissionerDocket Nos. 30491-84, 37582-84United States Tax CourtT.C. Memo 1994-97; 1994 Tax Ct. Memo LEXIS 97; Ma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617326/ | ADVANCE HOMES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAdvance Homes, Inc. v. CommissionerDocket No. 25280-88United States Tax CourtT.C. Memo 1990-302; 1990 Tax Ct. Memo LEXIS 320; 59 T.C.M. 906; T.C.M. (RIA) 90302; June 18, 1990, Filed 1990 Tax Ct. Memo LEXIS 320">*320 Decision will be entered ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617327/ | Jessie Lee Edwards, Petitioner, v. Commissioner of Internal Revenue, RespondentEdwards v. CommissionerDocket No. 38029United States Tax Court22 T.C. 65; 1954 U.S. Tax Ct. LEXIS 240; April 16, 1954, Filed April 16, 1954, Filed 1954 U.S. Tax Ct. LEXIS 240">*240 Decision will be entered for the respondent. Transaction be... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617328/ | GEORGE F. KRUG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Krug v. CommissionerDocket No. 46713.United States Board of Tax Appeals30 B.T.A. 1376; 1934 BTA LEXIS 1189; July 31, 1934, Promulgated 1934 BTA LEXIS 1189">*1189 Under the principles announced in United States v. Updike,281 U.S. 489">281 U.S. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617330/ | Tom Coke Connally and Estate of Mary Evelyne Connally, Deceased, Tom Coke Connally, Community Survivor and Sole Legatee v. Commissioner.Connally v. CommissionerDocket No. 80931.United States Tax CourtT.C. Memo 1961-312; 1961 Tax Ct. Memo LEXIS 38; 20 T.C.M. 1613; T.C.M. (RIA) 61312; November 14, 1961Jim F. Fullingim, J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617353/ | SUPERIOR ENGRAVING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Superior Engraving Co. v. CommissionerDocket Nos. 7949, 17814.United States Board of Tax Appeals8 B.T.A. 861; 1927 BTA LEXIS 2782; October 20, 1927, Promulgated *2782 Personal service classification allowed. Paul E. Hutchinson, Esq., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617354/ | Harry Halprin, et al. * v. Commissioner. Halprin v. CommissionerDocket Nos. 172-68 - 174-68.United States Tax CourtT.C. Memo 1969-266; 1969 Tax Ct. Memo LEXIS 33; 28 T.C.M. (CCH) 1353; T.C.M. (RIA) 69266; December 9, 1969, Filed Harry Graham Balter and J. Howard Sturman, Suite 1134 Travelers Ins. Bldg., 3600 Wilshire B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617356/ | ROBERT W. DICKSON AND JEANNE K. DICKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDickson v. CommissionerDocket No. 21346-81.United States Tax CourtT.C. Memo 1983-723; 1983 Tax Ct. Memo LEXIS 65; 47 T.C.M. (CCH) 509; T.C.M. (RIA) 83723; December 5, 1983. Lawrence J. Hayes, for the petitioners. Dale ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617357/ | PATRICK BROOKS, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrooks v. CommissionerDocket No. 21335-89United States Tax CourtT.C. Memo 1992-63; 1992 Tax Ct. Memo LEXIS 68; 63 T.C.M. (CCH) 1973; T.C.M. (RIA) 92063; February 3, 1992, Filed *68 Decisions will be entered under Rule 155. Patrick Brooks, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617359/ | TALL TIMBER LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tall Timber Lumber Co. v. CommissionerDocket No. 6137.United States Board of Tax Appeals16 B.T.A. 300; 1929 BTA LEXIS 2606; April 30, 1929, Promulgated *2606 Ferdinand Tannenbaum, Esq., for the petitioner. Paul L. Peyton, Esq., for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617360/ | Producers Gin Association, A. A. L., Petitioner, v. Commissioner of Internal Revenue, RespondentProducers Gin Assn., A. A. L. v. CommissionerDocket No. 72041United States Tax Court33 T.C. 608; 1959 U.S. Tax Ct. LEXIS 3; December 30, 1959, Filed *3 Decision will be entered under Rule 50. Petitioner, a non-tax-exempt fa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617361/ | JULIUS HAHN and HENRIETTE HAHN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHahn v. CommissionerDocket No. 2818-82.United States Tax CourtT.C. Memo 1982-717; 1982 Tax Ct. Memo LEXIS 30; 45 T.C.M. (CCH) 315; T.C.M. (RIA) 82717; December 13, 1982. Harry J. Binder, for the petitioners. Rona Klein and Patr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617362/ | THOMAS T. SOTIROS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BAY STATE SURVEYING SERVICE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSotiros v. CommissionerDocket Nos. 4779-89, 4781-89United States Tax CourtT.C. Memo 1991-95; 1991 Tax Ct. Memo LEXIS 114; 61 T.C.M. (CCH) 2057; T.C.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617363/ | Arthur J. Collins Estate, Inc. v. Commissioner.Arthur J. Collins Estate v. Comm'rDocket No. 106691. United States Tax Court1942 Tax Ct. Memo LEXIS 50; 1 T.C.M. (CCH) 202; T.C.M. (RIA) 42640; December 10, 1942*50 George W. Witney, Esq., 2004 Finance Bldg., Philadelphia, Pa., for the petitioner. Ribert S. Garnett, Esq.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617364/ | CHARLES E. KECK, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Keck v. CommissionerDocket Nos. 2361-91, 2893-91, 2900-91United States Tax CourtT.C. Memo 1993-538; 1993 Tax Ct. Memo LEXIS 546; 66 T.C.M. (CCH) 1361; 18 Employee Benefits Cas. (BNA) 1560; November 18, 1993, Filed *546 Decision will... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617365/ | Frank B. Killian v. Commissioner.Killian v. CommissionerDocket No. 1289.United States Tax Court1944 Tax Ct. Memo LEXIS 166; 3 T.C.M. (CCH) 753; T.C.M. (RIA) 44244; July 27, 1944*166 O. H. Chmillon, Esq., 920 Southern Bldg., Washington, D.C., and Donald Gottwald, Esq., 1101 First Central Tower, Akron, O., for the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617331/ | CHAUNCEY L. LANDON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Landon v. CommissionerDocket No. 25022.United States Board of Tax Appeals16 B.T.A. 907; 1929 BTA LEXIS 2501; June 4, 1929, Promulgated 1929 BTA LEXIS 2501">*2501 The evidence is insufficient to establish that a sum received by petitioner u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617336/ | THOMAS L. and OCIE BOROM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Borom v. CommissionerDocket No. 2093-79.United States Tax CourtT.C. Memo 1980-459; 1980 Tax Ct. Memo LEXIS 123; 41 T.C.M. 179; T.C.M. (RIA) 80459; October 14, 1980, Filed 1980 Tax Ct. Memo LEXIS 123">*123 In 1976, petitioner was a st... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617339/ | Dorothy Plunkett v. Commissioner.Plunkett v. CommissionerDocket No. 4763-68.United States Tax CourtT.C. Memo 1970-275; 1970 Tax Ct. Memo LEXIS 84; 29 T.C.M. 1247; T.C.M. (RIA) 70275; September 29, 1970. Filed 1970 Tax Ct. Memo LEXIS 84">*84 Held: Petitioner is not collaterally estopped from denying that she is liable ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617341/ | Everett J. Tucker v. Commissioner.Tucker v. CommissionerDocket No. 71035.United States Tax CourtT.C. Memo 1960-40; 1960 Tax Ct. Memo LEXIS 250; 19 T.C.M. 210; T.C.M. (RIA) 60040; March 16, 19601960 Tax Ct. Memo LEXIS 250">*250 Held, that the petitioner did not furnish over half of the support of his two children, and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617342/ | APPEAL OF HAMPTON CO.Hampton Co. v. CommissionerDocket No. 2054.United States Board of Tax Appeals2 B.T.A. 302; 1925 BTA LEXIS 2451; July 11, 1925, Decided Submitted May 28, 1925. 1925 BTA LEXIS 2451">*2451 1. The taxpayer is entitled to have proved cash value of intangible assets acquired in exchange for stock incl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617344/ | Estate of Paul M. Vandenhoeck, Deceased, Jeanne S. Vandenhoeck, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent. Jeanne S. Vandenhoeck, Transferee and Beneficiary, Petitioner, v. Commissioner of Internal Revenue, RespondentVandenhoeck v. CommissionerDocket Nos. 111609, 111610United States Tax Co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617347/ | Estate of Joseph F. Abely, Deceased, William F. Abely, Coexecutor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Abely v. CommissionerDocket No. 7765-71United States Tax Court60 T.C. 120; 1973 U.S. Tax Ct. LEXIS 137; 60 T.C. No. 15; April 25, 1973, Filed 1973 U.S. Tax Ct. LEXIS 137">*137 Decision ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617349/ | RICHARD A. AND NANCY J. KOSBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DENNIS H. BRADY AND MARCEL F. BRADY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKosby v. CommissionerDocket Nos. 15266-88, 24516-88United States Tax CourtT.C. Memo 1992-541; 1992 Tax Ct. Memo LEXIS 562; 64 T.C.M.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617366/ | SUWANNEE LUMBER MANUFACTURING COMPANY, INCORPORATED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSuwannee Lumber Mfg. Co. v. CommissionerDocket No. 2912-76.United States Tax CourtT.C. Memo 1979-477; 1979 Tax Ct. Memo LEXIS 51; 39 T.C.M. (CCH) 572; T.C.M. (RIA) 79477; November 29, 1979, Filed *51 Held, pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617367/ | Estate of Eugene Merrick Webb, Deceased, Frankie L. Sebat, Executrix, Frankie L. Sebat, Surviving Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent. Estate of Eugene Merrick Webb, Deceased, Frankie L. Sebat, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Webb v. Commis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617368/ | HECLA MINING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hecla Mining Co. v. CommissionerDocket Nos. 69916, 74813.United States Board of Tax Appeals35 B.T.A. 454; 1937 BTA LEXIS 872; February 11, 1937, Promulgated *872 1. DISCOVERY IN EXISTING MINE. - Held, that a vein of lead-silver ore, fir... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617369/ | DEAN MORGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMorgan v. CommissionerDocket No. 17186-80.United States Tax CourtT.C. Memo 1982-520; 1982 Tax Ct. Memo LEXIS 230; 44 T.C.M. (CCH) 1091; T.C.M. (RIA) 82520; September 13, 1982. Lonnie G. McGee, for the petitioner. Kevin M. Bagley, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617370/ | FOLEY SECURITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Foley Sec. Corp. v. CommissionerDocket No. 90449.United States Board of Tax Appeals38 B.T.A. 1036; 1938 BTA LEXIS 798; October 26, 1938, Promulgated *798 Petitioner, a personal holding company with a capital deficit, having distr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617371/ | J. S. PYEATT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pyeatt v. CommissionerDocket Nos. 92125, 93279.United States Board of Tax Appeals39 B.T.A. 774; 1939 BTA LEXIS 981; April 18, 1939, Promulgated *981 1. Several years prior to the taxable years petitioner created irrevocable trusts for his two m... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617373/ | J. Gregory Driscoll and Mildred W. Driscoll, Petitioners, v. Commissioner of Internal Revenue, Respondent. Mildred W. Driscoll, Petitioner, v. Commissioner of Internal Revenue, RespondentDriscoll v. CommissionerDocket Nos. 2242, 2243United States Tax Court3 T.C. 494; 1944 U.S. Tax Ct. LEXIS 165; March 20, 1944, Promul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617374/ | EDWARD H. LIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLight v. CommissionerDocket No. 1950-85.United States Tax CourtT.C. Memo 1987-572; 1987 Tax Ct. Memo LEXIS 572; 54 T.C.M. (CCH) 1102; T.C.M. (RIA) 87572; November 16, 1987. *572 Respondent used the net worth plus expenditures method of income ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617375/ | MARILAN SHIH-HSIEH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShih-Hsieh v. CommissionerDocket No. 6995-79.United States Tax CourtT.C. Memo 1986-525; 1986 Tax Ct. Memo LEXIS 83; 52 T.C.M. (CCH) 881; T.C.M. (RIA) 86525; October 22, 1986. Marilan Shih-Hsieh, pro se. Jack H. Klinghoffer and Moira L. Sulli... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617376/ | CONSORZIO VENEZIANO DI ARMAMENTO E NAVIGAZIONE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Consorzio Veneziano di Armamento, etc. v. CommissionerDocket No. 39759.United States Board of Tax Appeals21 B.T.A. 984; 1930 BTA LEXIS 1759; December 30, 1930, Promulgated *1759 Held that the inclusion by the Cou... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617378/ | THOMAS JOSEPH BRATULICH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBratulich v. CommissionerDocket No. 7243-88United States Tax CourtT.C. Memo 1990-600; 1990 Tax Ct. Memo LEXIS 675; 60 T.C.M. (CCH) 1308; T.C.M. (RIA) 90600; November 26, 1990, Filed *675 Decision will be entered under Rule 155. Thomas L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617379/ | Tennessee Foundry and Machinery Co., Petitioner v. Commissioner of Internal Revenue, RespondentTennessee Foundry & Machinery Co. v. CommissionerDocket No. 6209-65United States Tax Court48 T.C. 419; 1967 U.S. Tax Ct. LEXIS 80; June 26, 1967, Filed *80 Decision will be entered for respondent. Proceeds of insurance polic... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617380/ | Wade E. Moore, Petitioner, v. Commissioner of Internal Revenue, Respondent. Vern Forcum, Petitioner, v. Commissioner of Internal Revenue, Respondent. Clarence B. Ford, Petitioner, v. Commissioner of Internal Revenue, RespondentMoore v. CommissionerDocket Nos. 1050, 1051, 1052United States Tax Court7 T.C. 1250; 1946 U... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617381/ | SEBASTIAN INTERSIMONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentIntersimone v. CommissionerDocket No. 11313-81.United States Tax CourtT.C. Memo 1987-290; 1987 Tax Ct. Memo LEXIS 290; 53 T.C.M. (CCH) 1073; T.C.M. (RIA) 87290; June 10, 1987. Sebastian Intersimone, pro se. Michael A. Menillo, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617383/ | WOFFORD OIL CO. INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wofford Oil Co. v. CommissionerDocket No. 8853.United States Board of Tax Appeals5 B.T.A. 115; 1926 BTA LEXIS 2952; October 20, 1926, Decided *2952 The petitioner and the Wofford Oil Co. of Tennessee were not affiliated corporations for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617384/ | TENNESSEE FIBRE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tennessee Fibre Co. v. CommissionerDocket No. 10717.United States Board of Tax Appeals15 B.T.A. 133; 1929 BTA LEXIS 2910; January 30, 1929, Promulgated *2910 1. March 1, 1913, value of a patent determined. 2. Petitioner is entitled to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617385/ | DWAIN LIVELY AND MARIE LIVELY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLively v. CommissionerDocket No. 29701-89United States Tax CourtT.C. Memo 1992-23; 1992 Tax Ct. Memo LEXIS 36; 63 T.C.M. (CCH) 1782; T.C.M. (RIA) 92023; January 13, 1992, Filed *36 Decision will be entered under Rule 155. Michael... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3264756/ | Larry Crane, Director Assessment Coordination Division Public Service Commission 1614 West Third Little Rock, Arkansas 72201
Dear Mr. Crane:
This is in response to your request for an opinion concerning several questions arising in the wake of Clark v. Union Pacific R.R. Co., 294 Ark. 586, 745 S.W.2d 600 (1988). You h... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4617453/ | APPEAL OF WALKER CREAMERY PRODUCTS CO.Walker Creamery Products Co. v. CommissionerDocket No. 2856.United States Board of Tax Appeals2 B.T.A. 474; 1925 BTA LEXIS 2423; September 7, 1925, Decided Submitted July 1, 1925. *2423 The taxpayer is not entitled to an allowance for exhaustion, wear and tear of property in exce... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617454/ | HERBERT BREGER AND BARBARA BREGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBreger v. CommissionerDocket No. 18938-82.United States Tax CourtT.C. Memo 1983-464; 1983 Tax Ct. Memo LEXIS 321; 46 T.C.M. (CCH) 983; T.C.M. (RIA) 83464; August 10, 1983. *321 Richard Duncan, for the Respondent. DAWSONMEMOR... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617455/ | Dewey V. Nesmith and Fairy Mae Nesmith v. commissioner.Nesmith v. CommissionerDocket No. 4348-70.United States Tax CourtT.C. Memo 1972-34; 1972 Tax Ct. Memo LEXIS 220; 31 T.C.M. (CCH) 128; T.C.M. (RIA) 72034; February 15, 1972, Filed. Dewey V. Nesmith, pro se, 4613-45th, Lubbock, Tex.John W. Dierker, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617456/ | Lois M. Buckles v. Commissioner.Buckles v. CommissionerDocket No. 1912-65.United States Tax CourtT.C. Memo 1968-105; 1968 Tax Ct. Memo LEXIS 196; 27 T.C.M. (CCH) 520; T.C.M. (RIA) 68105; May 29, 1968. Filed Lois M. Buckles, pro se. St. Joseph, Mo. Rex A. Guest, for the respondent. MULRONEY Memorandum Opinion MULRONEY... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617387/ | JOHN P. and ELIZABETH A. KROM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKrom v. CommissionerDocket No. 4758-77.United States Tax CourtT.C. Memo 1978-230; 1978 Tax Ct. Memo LEXIS 285; 37 T.C.M. (CCH) 988; T.C.M. (RIA) 78230; June 21, 1978, Filed John P. Krom, pro se. Kevin M. Bagley, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617389/ | APPEALS OF J. A. BENTLEY AND E. W. ZIMMERMAN.Bentley v. CommissionerDocket Nos. 2512, 2513.United States Board of Tax Appeals5 B.T.A. 314; 1926 BTA LEXIS 2888; October 30, 1926, Decided *2888 1. A corporation which was legally organized in 1908, but which never issued any shares of stock or received any assets of any... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617390/ | Estate of C.S. Brasington, Nancy Brasington Burns, Trustee v. Commissioner.Estate of C.S. Brasington, Burns v. CommissionerDocket No. 27260.United States Tax Court1953 Tax Ct. Memo LEXIS 9; 12 T.C.M. (CCH) 1482; T.C.M. (RIA) 54012; December 31, 1953*9 1. Held: Since the books and records maintained by Brasington for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617391/ | JAMES THOMAS NORELIUS AND TINA LU NORELIUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNorelius v. CommissionerDocket No. 19422-81.United States Tax CourtT.C. Memo 1983-480; 1983 Tax Ct. Memo LEXIS 309; 46 T.C.M. (CCH) 1086; T.C.M. (RIA) 83480; August 15, 1983. James Thomas Norelius and Tina Lu Noreliu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617412/ | Louis B. Gresham and Margaret S. Gresham, Petitioners v. Commissioner of Internal Revenue, RespondentGresham v. CommissionerDocket No. 14686-79United States Tax Court79 T.C. 322; 1982 U.S. Tax Ct. LEXIS 51; 79 T.C. No. 20; August 16, 1982, Filed *51 Decision will be entered under Rule 155. Sec. 57(a)(6), I.R.C. 1954, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617413/ | ROBERT L. LARSON and LANA J. LARSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLarson v. CommissionerDocket No. 2822-80.United States Tax CourtT.C. Memo 1981-499; 1981 Tax Ct. Memo LEXIS 234; 42 T.C.M. (CCH) 1046; T.C.M. (RIA) 81499; September 14, 1981. *236 Stephen J. Mancini, for the petitioners. A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617414/ | CLEM MOORE AND JANICE MOORE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Moore v. CommissionerDocket Nos. 8538-79, 8539-79, 8540-79, 8541-79, 8542-79, 8543-79, 8544-79, 21865-80.United States Tax CourtT.C. Memo 1983-352; 1983 Tax Ct. Memo LEXIS 437; 46 T.C.M. (CCH) 473; T.C.M. (RIA) 83352; Jun... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617418/ | William V. and Jeannette Moylan v. Commissioner.Moylan v. CommissionerDocket No. 3436-66.United States Tax CourtT.C. Memo 1968-15; 1968 Tax Ct. Memo LEXIS 284; 27 T.C.M. (CCH) 84; T.C.M. (RIA) 68015; January 22, 1968. Filed William V. Moylan, pro se, 31-44 86th St., Jackson Heights, N. Y. Jay S. Hamelburg, for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617419/ | LEONARD W. HARBIN, Petitioner, AND BERNICE NALLS, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarbin v. Comm'rDocket No. 9994-07.United States Tax Court137 T.C. 93; 2011 U.S. Tax Ct. LEXIS 39; 137 T.C. No. 7; September 26, 2011, Filed*39 Decision will be entered for petitioner.P filed a petition seeking r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617421/ | THEO. PLANZ, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Theo, Planz, Inc. v. CommissionerDocket No. 7866.United States Board of Tax Appeals10 B.T.A. 1158; 1928 BTA LEXIS 3944; March 5, 1928, Promulgated *3944 GOOD WILL. - Value of good will paid in for stock determined for purposes of invested c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617422/ | JAMES PANTAZAS, SPIRO POMONIS, CHARLES PANTAZAS, AND DENNIS POMONIS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pantazas v. CommissionerDocket No. 3382.United States Board of Tax Appeals5 B.T.A. 975; 1926 BTA LEXIS 2729; December 30, 1926, Promulgated *2729 Sam Bounds, C.P.A., for the petitioners. Ro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617423/ | GARLAND C. KENT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kent v. CommissionerDocket Nos. 37657, 51826.United States Board of Tax Appeals27 B.T.A. 1055; 1933 BTA LEXIS 1257; April 3, 1933, Promulgated *1257 In the circumstances herein it is held that petitioner and his wife elected to file separate ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617425/ | John Q. Adams, Petitioner v. Commissioner of Internal Revenue, RespondentAdams v. CommissionerDocket No. 6679-74United States Tax Court66 T.C. 830; 1976 U.S. Tax Ct. LEXIS 62; August 3, 1976, Filed *62 Decision will be entered for the respondent. Petitioner's divorce decree awarded a specific sum of money, payable in ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617426/ | Blanche Rosenzweig, Transferee, et al., 1 v. Commissioner. Rosenzweig v. CommissionerDocket Nos. 31529, 31530, 31537, 31538. .United States Tax CourtT.C. Memo 1955-67; 1955 Tax Ct. Memo LEXIS 272; 14 T.C.M. (CCH) 209; T.C.M. (RIA) 55067; March 22, 1955Charles A. Morehead, Esq., H. P. Forrest, Esq., 1504 DuPont Building... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617428/ | Gulf Oil Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentGulf Oil Corp. v. CommissionerDocket No. 22499-82United States Tax Court89 T.C. 1010; 1987 U.S. Tax Ct. LEXIS 162; 89 T.C. No. 70; November 24, 1987; As Amended November 30, 1987; As amended December 7, 1987 November 24, 1987, Filed *162 I... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617430/ | JOSEPHINE S. PEARCE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pearce v. CommissionerDocket No. 96158.United States Board of Tax Appeals42 B.T.A. 91; 1940 BTA LEXIS 1052; June 14, 1940, Promulgated *1052 INCOME - OBLIGATION OF HUSBAND TO SUPPORT WIFE. - Income which the petitioner received under an a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617431/ | Garrard E. Kelly Trust #2, the Chase National Bank of the City of New York, Vincent L. Banker and Patrick Calhoun, Jr., Trustees of Trusts under Deed of Trust of W. C. Kelly, Executed April 2, 1927, Petitioners, et al., 1 v. Commissioner of Internal Revenue, RespondentKelly Trust No. 2 v. CommissionerDocket Nos. 7402, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617432/ | APPEAL OF ADAMS MOTOR CO.Adams Motor Co. v. CommissionerDocket No. 3522.United States Board of Tax Appeals4 B.T.A. 589; 1926 BTA LEXIS 2252; July 30, 1926, Decided *2252 The prior that patent rights paid in to a corporation in 1912 in exchange for $15,000 "special" capital stock had no actual cash value in 1919, does ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617433/ | GEORGE H. PECK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Peck v. CommissionerDocket No. 29232.United States Board of Tax Appeals19 B.T.A. 345; 1930 BTA LEXIS 2420; March 20, 1930, Promulgated *2420 A. Calder Mackay, Esq., and George M. Thompson, Esq., for the petitioner. J. E. Mather, Esq., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617434/ | Philip C. Goldberg v. Commissioner.Goldberg v. CommissionerDocket No. 62977.United States Tax CourtT.C. Memo 1958-187; 1958 Tax Ct. Memo LEXIS 39; 17 T.C.M. (CCH) 939; T.C.M. (RIA) 58187; October 24, 1958*39 Held: 1. Respondent's determination of petitioner's business income by the bank deposits method, sustained. 2. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617436/ | Claude M. Davis and Elizabeth Davis v. Commissioner.Davis v. CommissionerDocket No. 950-71.United States Tax CourtT.C. Memo 1972-182; 1972 Tax Ct. Memo LEXIS 78; 31 T.C.M. (CCH) 895; T.C.M. (RIA) 72182; August 21, 1972*78 Held, petitioners' claimed travel and entertainment expenses are disallowed. Kentucky. Claude M.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617437/ | S. DAIL O'GWYNN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentO'Gwynn v. CommissionerDocket No. 37033-87.United States Tax CourtT.C. Memo 1989-250; 1989 Tax Ct. Memo LEXIS 250; 57 T.C.M. (CCH) 499; T.C.M. (RIA) 89250; May 23, 1989. S. Dail O'Gwynn, pro se. Edsel Ford Holman, Jr., for the respondent. FEAT... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617438/ | MYCO INDUSTRIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMyco Industries, Inc. v. CommissionerDocket No. 6195-91United States Tax CourtT.C. Memo 1992-147; 1992 Tax Ct. Memo LEXIS 155; 63 T.C.M. (CCH) 2355; T.C.M. (RIA) 92147; March 12, 1992, Filed *155 Karl Norman Clifford and Stephen J. Stone, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617439/ | Triune of Life Church, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentTriune of Life Church, Inc. v. CommissionerDocket No. 11175-83XUnited States Tax Court85 T.C. 45; 1985 U.S. Tax Ct. LEXIS 58; 85 T.C. No. 5; July 24, 1985, Filed *58 Petitioner was formed as a nonprofit corporation, in part, to cond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617440/ | Virginia Metal Products, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentVirginia Metal Products, Inc. v. CommissionerDocket No. 74959United States Tax Court33 T.C. 788; 1960 U.S. Tax Ct. LEXIS 218; January 29, 1960, Filed *218 Decision will be entered under Rule 50. 1. Held, petitioner has failed to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617443/ | Jack M. Bass & Company et al. 1 v. Commissioner. Jack M. Bass & Co. v. CommissionerDocket Nos. 54648-54651.United States Tax CourtT.C. Memo 1957-208; 1957 Tax Ct. Memo LEXIS 44; 16 T.C.M. (CCH) 941; T.C.M. (RIA) 57208; October 31, 1957*44 William Waller, Esq., American Trust Building, Nashville, Tenn., for the petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617444/ | NORMAN H. AND BETTY L. RUECKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRuecker v. CommissionerDocket No. 1972-80.United States Tax CourtT.C. Memo 1981-257; 1981 Tax Ct. Memo LEXIS 487; 41 T.C.M. (CCH) 1587; T.C.M. (RIA) 81257; May 27, 1981. Norman H. Ruecker, pro se. Daniel P. Ramthun, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617446/ | Urban Redevelopment Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentUrban Redevelopment Corp. v. CommissionerDocket No. 70412United States Tax Court34 T.C. 845; 1960 U.S. Tax Ct. LEXIS 93; August 15, 1960, Filed *93 Decision will be entered under Rule 50. Section 129 of the Internal Revenue Cod... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617447/ | ESTHER WAXLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Waxler v. CommissionerDocket Nos. 7069-74, 504-75.United States Tax CourtT.C. Memo 1976-239; 1976 Tax Ct. Memo LEXIS 164; 35 T.C.M. (CCH) 1041; T.C.M. (RIA) 760239; August 2, 1976, Filed Seymour L. Ellison and Daniel W. Levin, for the petitioner.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617448/ | Estate of William Maxwell, deceased, The Hartford-Connecticut Trust Company and Frederick N. Belding, Executors v. Commissioner.Estate of Maxwell v. CommissionerDocket No. 3178.United States Tax Court1944 Tax Ct. Memo LEXIS 54; 3 T.C.M. (CCH) 1207; T.C.M. (RIA) 44366; November 3, 1944*54 Charles W. McConaughy, Esq., a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617449/ | GARY B. BAUMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBauman v. CommissionerDocket No. 8684-92United States Tax CourtT.C. Memo 1993-112; 1993 Tax Ct. Memo LEXIS 110; 65 T.C.M. (CCH) 2165; March 29, 1993, Filed *110 Gary B. Bauman, pro se. For respondent: Paul K. Voelker. FAYFAYMEMORANDUM OPINION F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617450/ | CAPE HENRY SYNDICATE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cape Henry Syndicate v. CommissionerDocket No. 69834.United States Board of Tax Appeals30 B.T.A. 794; 1934 BTA LEXIS 1271; May 23, 1934, Promulgated *1271 1. Article 228, Regulations 74, prohibiting revaluation of mineral deposits whose... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617451/ | GERARD L. MEYER and GLORIA H. MEYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMeyer v. CommissionerDocket No. 1189-78.United States Tax CourtT.C. Memo 1981-676; 1981 Tax Ct. Memo LEXIS 67; 42 T.C.M. (CCH) 1738; T.C.M. (RIA) 81676; November 24, 1981. Ira M. Burman and Theodore A. Sinars, for the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617452/ | APPEAL OF H. FENDRICH, INC.H. Fendrich, Inc. v. CommissionerDocket No. 4254.United States Board of Tax Appeals3 B.T.A. 77; 1925 BTA LEXIS 2047; November 18, 1925, Decided Submitted September 22, 1925. *2047 Taxpayer paid the sum of $5,000 for the use of certain machines under a lease contract. Held, that such amount... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4335629/ | KENNETH B. AND LINDA R. SATLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSATLIN v. COMMISSIONERNo. 6633-04SUnited States Tax CourtT.C. Summary Opinion 2005-143; 2005 Tax Ct. Summary LEXIS 149; September 29, 2005, Filed *149 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TR... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4617457/ | Isaac C. Hemmings and Mary Sue Hemmings, Petitioners v. Commissioner of Internal Revenue, RespondentHemmings v. CommissionerDocket No. 9710-90United States Tax Court104 T.C. 221; 1995 U.S. Tax Ct. LEXIS 10; 104 T.C. No. 9; February 6, 1995, Filed *10 An order will be issued denying petitioners' motion for partial summ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617462/ | Addie R. Whitcomb v. Commissioner. Beulah Whitcomb Summers v. Commissioner.Whitcomb v. CommissionerDocket Nos. 17925, 17973.United States Tax Court1949 Tax Ct. Memo LEXIS 56; 8 T.C.M. (CCH) 907; T.C.M. (RIA) 49249; October 6, 1949*56 Dorothy Ann Kinney, Esq., Amarillo Bldg., Amarillo, Tex., for the petitioners. John W... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617463/ | A. L. BURSTEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurstein v. CommissionerDocket No. 763-72.United States Tax CourtT.C. Memo 1976-68; 1976 Tax Ct. Memo LEXIS 329; 35 T.C.M. (CCH) 296; T.C.M. (RIA) 760068; March 9, 1976, Filed A. Lincoln Burstein, pro se. Howard W. Gordon, for the respondent. TA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617464/ | WILLIAM KEMPTON JOHNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Johnson v. CommissionerDocket Nos. 25794, 34763.United States Board of Tax Appeals17 B.T.A. 611; 1929 BTA LEXIS 2273; September 27, 1929, Promulgated *2273 1. Section 202(a)(2) of the Revenue Act of 1921 is not unconstitutional. Taf... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617465/ | Daniel S. W. and Constance L. Kelly v. Commissioner.Kelly v. CommissionerDocket No. 352-68.United States Tax CourtT.C. Memo 1969-231; 1969 Tax Ct. Memo LEXIS 64; 28 T.C.M. (CCH) 1208; T.C.M. (RIA) 69231; October 30, 1969. Filed *64 In 1963 petitioner, who resided in Milwaukee, went to New York on a business trip and w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617466/ | THE CLARKSON COAL COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Clarkson Coal Co. v. CommissionerDocket No. 102444.United States Board of Tax Appeals46 B.T.A. 688; 1942 BTA LEXIS 830; March 18, 1942, Promulgated *830 During 1935 the petitioner, at a cost of $40,021.15, purchased a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617467/ | MARIAN OTIS CHANDLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chandler v. CommissionerDocket No. 16259.United States Board of Tax Appeals16 B.T.A. 1248; 1929 BTA LEXIS 2412; June 29, 1929, Promulgated *2412 An officer and large stockholder in a corporation held its promissory notes, on which the in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617468/ | Alexander Molosh and Lillian Molosh, Petitioners, v. Commissioner of Internal Revenue, RespondentMolosh v. CommissionerDocket No. 4519-65United States Tax Court1965 U.S. Tax Ct. LEXIS 1; 45 T.C. 320; December 30, 1965, Filed *1 Petition was received by ordinary mail and filed in the Tax Court on July 23, 1965, which w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617473/ | Amco Investment Company v. Commissioner.Amco Inv. Co. v. CommissionerDocket No. 3740.United States Tax Court1945 Tax Ct. Memo LEXIS 270; 4 T.C.M. (CCH) 307; T.C.M. (RIA) 45092; March 13, 1945Philip H. Alston, Esq., and J. E. Anderson, C.P.A., 1611 Rhodes-Haverty Bldg., Atlanta 3, Ga., for the petitioner. F. L. Van Haaf... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617474/ | DONALD V. BOOTH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBooth v. CommissionerDocket No. 1135-82.United States Tax CourtT.C. Memo 1983-780; 1983 Tax Ct. Memo LEXIS 2; 47 T.C.M. (CCH) 774; T.C.M. (RIA) 83780; December 28, 1983. Donald V. Booth, pro se. Jayne M. Wessels, for the respondent. GOFFEMEMO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617475/ | EARL R. MCCART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCart v. CommissionerDocket No. 29133-91United States Tax CourtT.C. Memo 1993-96; 1993 Tax Ct. Memo LEXIS 108; 65 T.C.M. (CCH) 2115; March 22, 1993, Filed *108 Earl R. McCart, pro se. For respondent: William T. Lyons and Douglas A. Fendrick. L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617477/ | ALLEN G. HICKS and CLAUDETTE HICKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHicks v. CommissionerDocket No. 1795-77.United States Tax CourtT.C. Memo 1979-98; 1979 Tax Ct. Memo LEXIS 426; 38 T.C.M. (CCH) 457; T.C.M. (RIA) 79098; March 20, 1979, Filed Allen G. Hicks, pro se. David W. Johnson, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4338971/ | T.C. Memo. 2012-16
UNITED STATES TAX COURT
SCOTT A. AND AUDREY R. BLUM, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2679-06. Filed January 17, 2012.
Ps, through a grantor trust, entered into an
Offshore Portfolio Investment Strategy (OPI... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/3266640/ | This case comes here from a judgment in favor of appellee, in an action of unlawful detainer, in which the Pulaski circuit court, Third Division, sitting as a jury, held appellee to be entitled to monthly rental increase of $87.50 from April 1, 1938, and $50 rent for the month of March, 1938, and for possession of the ... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4617479/ | Zeta Beta Tau Fraternity, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentZeta Beta Tau Fraternity, Inc. v. CommissionerDocket No. 9419-78United States Tax Court87 T.C. 421; 1986 U.S. Tax Ct. LEXIS 64; 87 T.C. No. 23; August 13, 1986, Filed *64 Decision will be entered for the respondent. Petitioner is... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617480/ | Harold K. Hochschild, Petitioner, v. Commissioner of Internal Revenue, RespondentHochschild v. CommissionerDocket No. 1084United States Tax Court7 T.C. 81; 1946 U.S. Tax Ct. LEXIS 158; June 11, 1946, Promulgated *158 Decision will be entered under Rule 50. Attorneys' fees in litigation against petitioner and others to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617481/ | J. E. LUMMUS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lummus v. CommissionerDocket No. 31350.United States Board of Tax Appeals21 B.T.A. 79; 1930 BTA LEXIS 1928; October 24, 1930, Promulgated *1928 Fair market value on March 1, 1913, determined. H. L. Rabbitt, Esq., and R. M. O'Hara, Esq., for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617482/ | Charles Zubik v. Commissioner.Zubik v. CommissionerDocket No. 19429.United States Tax Court1949 Tax Ct. Memo LEXIS 68; 8 T.C.M. (CCH) 873; T.C.M. (RIA) 49235; September 29, 1949*68 Morris M. Berger, Esq., Law & Finance Bldg., Pittsburgh, Pa., for the petitioner. Edwin P. Friedberg, Esq., and J. Harrison Miller, Esq., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617483/ | Estate of Eunice M. Greene, City Bank Farmers Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentGreene v. CommissionerDocket No. 16850United States Tax Court11 T.C. 205; 1948 U.S. Tax Ct. LEXIS 101; August 25, 1948, Promulgated *101 Decision will be entered under Rule 50. Held, under ... | 01-04-2023 | 11-21-2020 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.