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https://www.courtlistener.com/api/rest/v3/opinions/4617485/ | Paul Elkins and Judith Elkins, Petitioners v. Commissioner of Internal Revenue, RespondentElkins v. CommissionerDocket No. 19384-82United States Tax Court81 T.C. 669; 1983 U.S. Tax Ct. LEXIS 27; 81 T.C. No. 39; 78 Oil & Gas Rep. 631; September 28, 1983, Filed *27 Prior to Oct. 29, 1976, a limited partnership named Iae... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617487/ | FLORENCE G. BALDWIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Baldwin v. CommissionerDocket No. 32387.United States Board of Tax Appeals23 B.T.A. 512; 1931 BTA LEXIS 1869; May 29, 1931, Promulgated *1869 1. Upon the evidence held that a transaction whereby petitioner exchanged stock in one corporat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617488/ | NATIONAL ELECTRIC TICKET REGISTER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Elec. Ticket Register Co. v. CommissionerDocket No. 37745.United States Board of Tax Appeals17 B.T.A. 42; 1929 BTA LEXIS 2369; July 31, 1929, Promulgated *2369 Held that petitioner has failed to prove that it is ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617489/ | George Hall Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentGeorge Hall Corp. v. CommissionerDocket No. 107409United States Tax Court1 T.C. 471; 1943 U.S. Tax Ct. LEXIS 253; January 19, 1943, Promulgated *253 Decision will be entered for the respondent. The amount forgiven by a shareholder of i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617490/ | LAURA HETTLER, TRUSTEE, TRANSFEREE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hettler v. CommissionerDocket Nos. 29430-83, 29431-83, 29432-83, 29433-83.United States Tax CourtT.C. Memo 1986-115; 1986 Tax Ct. Memo LEXIS 492; 51 T.C.M. (CCH) 673; T.C.M. (RIA) 86115; March 24, 1986. Clarence W... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617492/ | CECIL D. RHOADS AND JANET RHOADS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRhoads v. CommissionerDocket No. 18996-84.United States Tax CourtT.C. Memo 1987-335; 1987 Tax Ct. Memo LEXIS 335; 53 T.C.M. (CCH) 1308; T.C.M. (RIA) 87335; July 7, 1987. *335 Ps operated a dental practice through two corporat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617493/ | Arthur S. Barker and Alberta C. Barker, Petitioners, v. Commissioner of Internal Revenue, Respondent. Alberta C. Barker, Petitioner, v. Commissioner of Internal Revenue, RespondentBarker v. CommissionerDocket Nos. 45294, 45295United States Tax Court1955 U.S. Tax Ct. LEXIS 87; 24 T.C. 1160; September 30, 1955, Filed *8... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617495/ | * Estate of Pierre L. Bailly, Deceased, Dante M. Fiorini, Personal Representative, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Bailly v. CommissionerDocket No. 9487-81United States Tax Court81 T.C. 246; 1983 U.S. Tax Ct. LEXIS 46; 81 T.C. No. 18; September 6, 1983, Filed *46 Decision will be ent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617498/ | DES MOINES TITLE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Des Moines Title Co. v. CommissionerDocket No. 94349.United States Board of Tax Appeals39 B.T.A. 729; 1939 BTA LEXIS 990; April 7, 1939, Promulgated *990 Petitioner purchased seven sets of abstract books in 1918. Three were discarded an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617499/ | THOMAS A. HUNTER, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hunter v. CommissionerDocket No. 58490.United States Board of Tax Appeals33 B.T.A. 941; 1936 BTA LEXIS 802; January 22, 1936, Promulgated *802 An employee, receiving a fixed annual salary, entered into a contract whereby at the terminat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617501/ | THE STANTON CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stanton Corp. v. CommissionerDocket No. 89796.United States Board of Tax Appeals44 B.T.A. 56; 1941 BTA LEXIS 1391; April 4, 1941, Promulgated *1391 1. Where petitioner did not own substantially all of the stock of any other corporati... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617513/ | ABRAHAM & STRAUS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Abraham & Straus v. CommissionerDocket No. 31709.United States Board of Tax Appeals21 B.T.A. 1145; 1931 BTA LEXIS 2240; January 14, 1931, Promulgated *2240 INSTALLMENT SALES - METHOD OF REPORTING INCOME - Where a taxpayer corporation h... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3256554/ | This suit was commenced by plaintiff, Tuller, against defendants, Korrick, to reform a deed for mutual mistake in the description of land conveyed. The court tried the case without a jury and gave judgment for plaintiff, and the defendants have appealed.
In 1895 the then owner of the S.E. 1/4 of section 29, township 2 ... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/3272856/ | This suit was brought by appellees against appellant's to re-establish an obliterated or lost corner in order to locate definitely the dividing line between certain lands owned by appellees and appellants in Newton County. It is admitted in the pleadings that appellees owned, according to Government calls, that part of... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4617553/ | LEISURE DYNAMICS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLeisure Dynamics, Inc. v. CommissionerDocket No. 4472-69.United States Tax CourtT.C. Memo 1973-36; 1973 Tax Ct. Memo LEXIS 248; 32 T.C.M. (CCH) 159; T.C.M. (RIA) 73036; February 14, 1973, Filed *248 Lakeside (now Leisure Dynamics) acquir... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617555/ | PITTSBURGH BREWING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pittsburgh Brewing Co. v. CommissionerDocket Nos. 83386, 88626.United States Board of Tax Appeals37 B.T.A. 439; 1938 BTA LEXIS 1035; March 3, 1938, Promulgated *1035 1. In computing the basis for gain or loss and for depreciation ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617556/ | L. E. & ANNIE C. RIORDAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRIORDAN v. COMMISSIONERDocket No. 8029-76.United States Tax Court1978 Tax Ct. Memo LEXIS 320; 37 T.C.M. (CCH) 939; May 30, 1978, Filed L. E. Riordan, pro se. John W. Dierker, for the respondent. HALL MEMORANDUM FINDINGS OF FACT AND O... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617557/ | GEORGE G. SALMON, JR., and DOROTHY M. SALMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSalmon v. CommissionerDocket No. 8371-72.United States Tax CourtT.C. Memo 1975-126; 1975 Tax Ct. Memo LEXIS 244; 34 T.C.M. (CCH) 601; T.C.M. (RIA) 750126; May 6, 1975, Filed Ralph Neibart, for the petitioners. John ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617518/ | EDUARDO CEPEDA AND MARTA I. CEPEDA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EDUARDO CEPEDA, M.D., P.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCepeda v. CommissionerDocket Nos. 298-92, 299-92United States Tax CourtT.C. Memo 1993-477; 1993 Tax Ct. Memo LEXIS 488; 66 T.C.M. (CCH) 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617560/ | George R. Tollefsen and Margaret A. Tollefsen, Petitioners v. Commissioner of Internal Revenue, RespondentTollefsen v. CommissionerDocket No. 1743-67United States Tax Court52 T.C. 671; 1969 U.S. Tax Ct. LEXIS 89; July 24, 1969, Filed *89 Decision will be entered for the respondent. T owned all the stock in A corporati... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617561/ | ESTATE OF SIDNEY B. BETTE, DECEASED, GLADYS BETTE, EXECUTRIX and GLADYS BETTE, SURVIVING WIFE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Bette v. CommissionerDocket No. 4554-74.United States Tax CourtT.C. Memo 1977-404; 1977 Tax Ct. Memo LEXIS 37; 36 T.C.M. (CCH) 1636; T.C.M. (RIA) 770404; No... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617562/ | ROGER D. FRANCK and JANET N. FRANCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFranck v. CommissionerDocket No. 10303-78.United States Tax CourtT.C. Memo 1980-442; 1980 Tax Ct. Memo LEXIS 144; 41 T.C.M. (CCH) 110; T.C.M. (RIA) 80442; September 30, 1980, Filed James L. Fogle, for the petitioners. Micha... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617520/ | HAROLD H. KLINGLER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JANET V. KLINGLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKlingler v. CommissionerDocket Nos. 5577-83, 9021-83.United States Tax CourtT.C. Memo 1987-46; 1987 Tax Ct. Memo LEXIS 46; 52 T.C.M. (CCH) 1475; T.C.M. (RIA) ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617564/ | Alfred Terrell v. Commissioner.Terrell v. CommissionerDocket No. 15682.United States Tax Court1948 Tax Ct. Memo LEXIS 105; 7 T.C.M. (CCH) 615; T.C.M. (RIA) 48169; August 26, 1948*105 Raymond E. Hackett, Esq., 1 Atlantic St., Stamford, Conn., and William H. Timbers, Esq., for the petitioner. Stephen P. Cadden, Esq., fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617565/ | J. F. ANDERSON LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.J. F. Anderson Lumber Co. v. CommissionerDocket No. 9103.United States Board of Tax Appeals15 B.T.A. 475; 1929 BTA LEXIS 2844; February 19, 1929, Promulgated *2844 Collection of a deficiency determined for the calendar year 1918 hel... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617566/ | Winifred Kapp v. Commissioner.Kapp v. CommissionerDocket No. 65266.United States Tax CourtT.C. Memo 1958-72; 1958 Tax Ct. Memo LEXIS 158; 17 T.C.M. (CCH) 350; T.C.M. (RIA) 58072; April 24, 1958*158 Held, that the expenditures by petitioner's husband for board and lodging in Denver and its immediate vicinity in the tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617567/ | JOHN J. HALLENBECK, EXECUTOR, ESTATE OF HARRY C. HALLENBECK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hallenbeck v. CommissionerDocket No. 12470.United States Board of Tax Appeals10 B.T.A. 1034; 1928 BTA LEXIS 3980; February 27, 1928, Promulgated *3980 Taxes paid by the executor to the State of New ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617522/ | The Atlantic Monthly Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. The Atlantic Monthly Company, Transferee, Petitioner, v. Commissioner of Internal Revenue, RespondentAtlantic Monthly Co. v. CommissionerDocket Nos. 3505, 3506United States Tax Court5 T.C. 1025; 1945 U.S. Tax Ct. LEXIS 47; Novem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617523/ | Grace Bros., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentGrace Bros., Inc. v. CommissionerDocket No. 9766United States Tax Court10 T.C. 158; 1948 U.S. Tax Ct. LEXIS 280; January 27, 1948, Promulgated *280 Decision will be entered under Rule 50. 1. A corporation, regularly engaged in the manufactur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617524/ | LUCIAN C. WHITAKER, II and ELIZABETH O. WHITAKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhitaker v. CommissionerDocket No. 5041-73.United States Tax CourtT.C. Memo 1978-61; 1978 Tax Ct. Memo LEXIS 452; 37 T.C.M. (CCH) 310; T.C.M. (RIA) 780061; February 21, 1978, Filed Lucian C. Whitaker, II, pro se... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617569/ | RODNEY D. BEASLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBeasley v. CommissionerDocket No. 9862-82.United States Tax CourtT.C. Memo 1984-304; 1984 Tax Ct. Memo LEXIS 370; 48 T.C.M. (CCH) 287; T.C.M. (RIA) 84304; June 14, 1984. Rodney D. Beasley, pro se. Jerry Lanting Leonard, for the respondent. F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617525/ | Seiberling Rubber Co., Petitioner, v. Commissioner of Internal Revenue, RespondentSeiberling Rubber Co. v. CommissionerDocket No. 8693United States Tax Court8 T.C. 467; 1947 U.S. Tax Ct. LEXIS 265; February 28, 1947, Promulgated *265 Decision will be entered under Rule 50. 1. Petitioner, which held about 79 per cent o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617526/ | Hazel Kirk Carlisle, Petitioner, v. Commissioner of Internal Revenue, RespondentCarlisle v. CommissionerDocket No. 9528United States Tax Court8 T.C. 563; 1947 U.S. Tax Ct. LEXIS 256; March 20, 1947, Promulgated *256 Decision will be entered for the respondent. An estate of which the petitioner was the residuary legate... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617527/ | DAVID ARONSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAronson v. CommissionerDocket No. 25478-88United States Tax CourtT.C. Memo 1991-539; 1991 Tax Ct. Memo LEXIS 591; 62 T.C.M. (CCH) 1109; T.C.M. (RIA) 91539; October 29, 1991, Filed *591 Edward I. Sussman, for the petitioner. Bruce Wilpon, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617528/ | JOSEPH J. WARNAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWarnas v. CommissionerDocket No. 15008-81.United States Tax CourtT.C. Memo 1982-692; 1982 Tax Ct. Memo LEXIS 57; 45 T.C.M. (CCH) 228; T.C.M. (RIA) 82692; November 29, 1982. Joseph J. Warnas, pro se. Greely S. Curtis, Jr., for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617529/ | Douglas F. Schofield v. Commissioner.Schofield v. CommissionerDocket No. 112763.United States Tax Court1947 Tax Ct. Memo LEXIS 117; 6 T.C.M. (CCH) 903; T.C.M. (RIA) 47216; July 31, 1947*117 Petitioner's claim to personal exemption as head of a family and to credit for two dependents disallowed for failure of proof. D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617530/ | Jane J. de Canizares, Petitioner, v. Commissioner of Internal Revenue, Respondentde Canizares v. CommissionerDocket Nos. 64310, 64311United States Tax Court32 T.C. 345; 1959 U.S. Tax Ct. LEXIS 169; May 14, 1959, Filed *169 Decisions will be entered under Rule 50. 1. Held, that the payments of $ 8,000 which petitioner ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617531/ | Appeal of BOSTON STRUCTURAL STEEL CO.Boston Structural Steel Co. v. CommissionerDocket No. 836.United States Board of Tax Appeals1 B.T.A. 1004; 1925 BTA LEXIS 2723; April 13, 1925, decided Submitted April 1, 1925. *2723 On the evidence, the corporations involved in this appeal are affiliated. Fred C. Fernald, Esq., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617532/ | ROBERT L. DUECASTER and ANITA R. DUECASTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDuecaster v. CommissionerDocket No. 5552-89United States Tax CourtT.C. Memo 1990-518; 1990 Tax Ct. Memo LEXIS 571; 60 T.C.M. (CCH) 917; T.C.M. (RIA) 90518; September 27, 1990, Filed *571 Decision will be entered for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617533/ | Eleazer E. Rand and Paula Rand v. Commissioner.Rand v. CommissionerDocket No. 70472.United States Tax CourtT.C. Memo 1960-1; 1960 Tax Ct. Memo LEXIS 287; 19 T.C.M. (CCH) 1; T.C.M. (RIA) 60001; January 11, 1960*287 Eleazer E. Rand, hereinafter referred to as petitioner, sustained a loss in 1953 on the disposition of th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617535/ | STEPHANIE D. JUDSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJudson v. CommissionerDocket No. 1499-75.United States Tax CourtT.C. Memo 1976-182; 1976 Tax Ct. Memo LEXIS 219; 35 T.C.M. (CCH) 802; T.C.M. (RIA) 760182; June 9, 1976, Filed *219 Stephanie D. Judson, pro se. Judith A. Knape, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617536/ | Harry J. Juliano v. Commissioner.Juliano v. CommissionerDocket No. 94833.United States Tax CourtT.C. Memo 1963-99; 1963 Tax Ct. Memo LEXIS 246; 22 T.C.M. (CCH) 467; T.C.M. (RIA) 63099; April 4, 1963William F. Baldwin, Esq., 1020 Norton Bldg., Seattle, Wash., for the petitioner. Walter J. Howard, Jr., Esq., for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617538/ | Grover Bowser v. Commissioner.Bowser v. CommissionerDocket No. 13578.United States Tax Court1948 Tax Ct. Memo LEXIS 127; 7 T.C.M. (CCH) 516; T.C.M. (RIA) 48137; July 29, 1948*127 B. A. Earhart, Esq., Hutchinson, Kan., for the petitioner. William B. Springer, Esq., for the respondent. JOHNSON Memorandum Findings of Fa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617539/ | SOUTHERN POWER & MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Southern Power & Mfg. Co. v. CommissionerDocket No. 57512.United States Board of Tax Appeals29 B.T.A. 628; 1933 BTA LEXIS 908; December 26, 1933, Promulgated *908 The petitioner acquired certain assets by the issue of i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617541/ | ABE J. DEROY AND AL J. DEROY, EXECUTORS, ESTATE OF LOUIS J. DEROY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.DeRoy v. CommissionerDocket No. 29111.United States Board of Tax Appeals19 B.T.A. 452; 1930 BTA LEXIS 2396; March 31, 1930, Promulgated *2396 The decedent was a member of a partnership. He r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617542/ | CENTRAL ELECTRIC & TELEPHONE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Central Electric & Tel. Co. v. CommissionerDocket No. 99731.United States Board of Tax Appeals47 B.T.A. 434; 1942 BTA LEXIS 694; August 4, 1942, Promulgated *694 Petitioner is transferee from a corporation, through reorganiza... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617544/ | JAMES L. HARROLD, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarrold v. CommissionerDocket No. 18403-89United States Tax CourtT.C. Memo 1991-274; 1991 Tax Ct. Memo LEXIS 317; 61 T.C.M. (CCH) 2925; T.C.M. (RIA) 91274; June 17, 1991, Filed *317 Decision will be entered for the respondent. James L. Ha... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617546/ | Robbins B. Stoeckel, The Hartford-Connecticut Trust Company, Co-Executors Under the Will of Ellen Battell Stoeckel, Petitioners, v. Commissioner of Internal Revenue, RespondentStoeckel v. CommissionerDocket No. 1365United States Tax Court2 T.C. 975; 1943 U.S. Tax Ct. LEXIS 30; November 4, 1943, Promulgated *30 Decision... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617547/ | G. P. Fitzgerald, Nonresident Alien, Care of R. J. Arnett, Agent, Petitioner, v. Commissioner of Internal Revenue, Respondent. R. J. Arnett, Agent for Withholding Account of G. P. Fitzgerald, Nonresident Alien, Petitioner, v. Commissioner of Internal Revenue, Respondent. R. J. Arnett, Trustee for G. P. Fitzgerald, No... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3263159/ | Oscar Stilley Attorney at Law Central Mall Plaza, Suite 516 5111 Rogers Avenue Fort Smith, AR 72903-2041
Dear Mr. Stilley:
You have requested certification, pursuant to A.C.A. § 7-9-107 (Repl. 2000), of a popular name and ballot title for a proposed constitutional amendment. You have previously submitted six similar me... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/3270084/ | The appellant was charged with the crime of transporting liquor from place to place in Mena, Arkansas, and on the 8th day of October, 1929, he was convicted in the city court, and fined $100. He appealed to the circuit court, where a trial was had on October 30, 1929, and he was there found guilty by a jury, and his fi... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4617570/ | Coats & Clark, Inc., Successor to Crown Fastener Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentCoats & Clark, Inc. v. CommissionerDocket No. 34679United States Tax Court35 T.C. 113; 1960 U.S. Tax Ct. LEXIS 44; October 25, 1960, Filed *44 Decision will be entered for the respondent. Held: Peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617571/ | DENNIS C. HARRINGTON AND TRESE M. HARRINGTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarrington v. CommissionerDocket No. 13993-82.United States Tax CourtT.C. Memo 1984-428; 1984 Tax Ct. Memo LEXIS 247; 48 T.C.M. (CCH) 837; T.C.M. (RIA) 84428; August 9, 1984. Dennis C. Harrington, pro se and Robert... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617574/ | Estate of Jesse E. McMillan, Deceased, Mary E. McMillan, Executrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of McMillan v. CommissionerDocket No. 10378-78United States Tax Court76 T.C. 170; 1981 U.S. Tax Ct. LEXIS 181; January 29, 1981, Filed *181 Decision will be entered for the respondent. H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617577/ | J. Sterling Rockefeller v. Commissioner.Rockefeller v. CommissionerDocket No. 107019.United States Tax Court1942 Tax Ct. Memo LEXIS 77; 1 T.C.M. (CCH) 128; T.C.M. (RIA) 42607; November 24, 1942*77 Scott Scammell, Esq., 115 Broadway, New York City, and John Hall Forbes, Esq., for the petitioner. F. S. Gettle, Esq., for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617578/ | ESTATE OF WILLIAM A. FRIEDERS, DECEASED, ELMER FRIEDERS, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Frieders v. CommissionerDocket No. 4253-77.United States Tax CourtT.C. Memo 1980-184; 1980 Tax Ct. Memo LEXIS 398; 40 T.C.M. (CCH) 403; T.C.M. (RIA) 80184; May 27, 1980, Filed Chester A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617580/ | James C. O'Keefe and Ruth O'Keefe v. Commissioner. J. Barry O'Keefe and Bette O'Keefe v. Commissioner.O'Keefe v. CommissionerDocket Nos. 80364, 80365.United States Tax CourtT.C. Memo 1961-59; 1961 Tax Ct. Memo LEXIS 291; 20 T.C.M. (CCH) 310; T.C.M. (RIA) 61059; February 28, 1961*291 John N. Vander Vries, Esq., and Wal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617581/ | ARCHIE R. CONNER, ADMINISTRATOR OF THE ESTATE OF LUCY RADULOVICH, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Conner v. CommissionerDocket No. 88064.United States Board of Tax Appeals37 B.T.A. 890; 1938 BTA LEXIS 975; May 17, 1938, Promulgated *975 Two tax exempt corporations were named as re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617582/ | Rialto Mining Corporation v. Commissioner.Rialto Mining Corp. v. CommissionerDocket Nos. 6978, 8083.United States Tax Court1946 Tax Ct. Memo LEXIS 157; 5 T.C.M. (CCH) 519; T.C.M. (RIA) 46148; June 25, 1946Tom F. Carey, C.P.A., 1103 Colcord Bldg., Oklahoma City, Okla., for the petitioner. Frank B. Schlosser, Esq., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617583/ | HAROLD G. PARKER AND MAY J. PARKER, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Parker v. CommissionerDocket No. 90260.United States Board of Tax Appeals39 B.T.A. 423; 1939 BTA LEXIS 1039; February 10, 1939, Promulgated *1039 JOINT VENTURE - DEDUCTION OF NONCAPITAL LOSS UNDER SECTION... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617585/ | J. J. Little & Ives Co., Inc. v. Commissioner.J. J. Little & Ives Co. v. CommissionerDocket No. 90574.United States Tax CourtT.C. Memo 1966-68; 1966 Tax Ct. Memo LEXIS 214; 25 T.C.M. (CCH) 372; T.C.M. (RIA) 66068; March 31, 1966*214 Held: (1) Contracts in the taxable years between petitioner and merchants relating to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617586/ | Charles H. Parks v. Commissioner.Parks v. CommissionerDocket No. 2250-70 SC.United States Tax CourtT.C. Memo 1972-42; 1972 Tax Ct. Memo LEXIS 213; 31 T.C.M. (CCH) 169; T.C.M. (RIA) 72042; February 22, 1972, Filed Charles H. Parks, pro se, 3451 La Jara St., Long Beach, Calif.Allan Teplinsky, for the respondent. SACKS M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617588/ | CASSIUS L. PEACOCK, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPeacock v. CommissionerDocket No. 8162-76.United States Tax CourtT.C. Memo 1978-30; 1978 Tax Ct. Memo LEXIS 486; 37 T.C.M. (CCH) 177; T.C.M. (RIA) 780030; January 24, 1978, Filed Cassius L. Peacock, III, pro se. Richard A. Jones, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617590/ | Robert G. Moore and W. Yvonne Moore, Petitioners v. Commissioner of Internal Revenue, RespondentMoore v. CommissionerDocket No. 10637-77United States Tax Court71 T.C. 533; 1979 U.S. Tax Ct. LEXIS 198; January 11, 1979, Filed *198 Decision will be entered under Rule 155. Held: For purposes of sec. 1348, I.R.C. 1954, ca... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617591/ | JOHN L. JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJones v. CommissionerDocket No. 14618-79.United States Tax CourtT.C. Memo 1980-503; 1980 Tax Ct. Memo LEXIS 82; 41 T.C.M. (CCH) 353; T.C.M. (RIA) 80503; November 12, 1980, Filed John L. Jones, pro se. Rose A. Mendes, for the respondent. TANNENWA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617592/ | EMPIRE TRUST COMPANY, MARGARET PRESCOTT TRACY AND WILLIAM WARD TRACY, AS EXECUTORS OF THE LAST WILL AND TESTAMENT OF WILLIAM DWIGHT TRACY, DECEASED, AND MARGARET PRESCOTT TRACY, INDIVIDUALLY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Empire Trust Co. v. CommissionerDocket No.90519.United States Board... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617593/ | ESTATE OF WALDO C. BRYANT, DECEASED, WALDO GERALD BRYANT AND IDA BRYANT, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bryant v. CommissionerDocket No. 72383.United States Board of Tax Appeals36 B.T.A. 669; 1937 BTA LEXIS 670; October 19, 1937, Promulgated *670 1. Decedent in 1917 transferre... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617594/ | Arthur E. Johnson and Geraldine L. Johnson, Petitioners v. Commissioner of Internal Revenue, RespondentJohnson v. CommissionerDocket No. 6399-79United States Tax Court77 T.C. 876; 1981 U.S. Tax Ct. LEXIS 42; October 19, 1981, Filed *42 Decision will be entered for the respondent. Held: Real estate agents may not deduc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617595/ | Guy G. Tropeano and Gloria Tropeano, Petitioners v. Commissioner of Internal Revenue, RespondentTropeano v. CommissionerDocket No. 11060-79United States Tax Court77 T.C. 1144; 1981 U.S. Tax Ct. LEXIS 26; November 19, 1981, Filed *26 Decision will be entered for the respondent. Petitioners recognized capital gain from ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617597/ | MCMINNVILLE MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McMinnville Mfg. Co. v. CommissionerDocket No. 38833.United States Board of Tax Appeals19 B.T.A. 486; 1930 BTA LEXIS 2384; April 7, 1930, Promulgated *2384 The petitioner is entitled to deduct from gross income for 1926 as debts... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617598/ | Ruth W. Collins, Petitioner, v. Commissioner of Internal Revenue, RespondentCollins v. CommissionerDocket No. 21510United States Tax Court14 T.C. 301; 1950 U.S. Tax Ct. LEXIS 268; February 28, 1950, Promulgated *268 Decision will be entered under Rule 50. Partnership interest acquired in consideration of agreement to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617599/ | FARMERS COTTON OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farmers Cotton Oil Co. v. CommissionerDocket No. 42679.United States Board of Tax Appeals27 B.T.A. 105; 1932 BTA LEXIS 1122; November 23, 1932, Promulgated *1122 1. Whether or not there was a reorganization, as affecting a change ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617600/ | APPEAL OF WHITE HOUSE MILK CO.White House Milk Co. v. CommissionerDocket No. 2342.United States Board of Tax Appeals2 B.T.A. 860; 1925 BTA LEXIS 2233; October 16, 1925, Decided Submitted May 6, 1925. *2233 1. Where a business had operated at a loss for a number of years, held, that it had no good will which could be... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617601/ | SIDNEY SHIRLEY HARMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarmon v. CommissionerDocket No. 3253-78.United States Tax CourtT.C. Memo 1980-506; 1980 Tax Ct. Memo LEXIS 81; 41 T.C.M. (CCH) 361; T.C.M. (RIA) 80506; November 13, 1980, Filed *81 Held, value of lodging furnished to P by his employer is ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617603/ | William McLauchlan, II v. Commissioner.McLauchlan v. CommissionerDocket No. 107677.United States Tax Court1942 Tax Ct. Memo LEXIS 117; 1 T.C.M. (CCH) 3; T.C.M. (RIA) 42565; October 24, 1942*117 Edmund Durkin, Jr., Esq., for the petitioner. Walter W. Kerr, Esq., for the respondent. HILL Memorandum Opinion HILL, J.: Th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617605/ | UNION TELEPHONE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Union Tel. Co. v. CommissionerDocket Nos. 99820, 102494.United States Board of Tax Appeals44 B.T.A. 607; 1941 BTA LEXIS 1303; May 29, 1941, Promulgated *1303 Petitioner's common stock was owned by X corporation. The latter's common s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617607/ | Lone Rock Cooperative Exchange, A Corporation v. Commissioner.Lone Rock Coop. Exch. v. CommissionerDocket No. 65067.United States Tax CourtT.C. Memo 1959-21; 1959 Tax Ct. Memo LEXIS 227; 18 T.C.M. (CCH) 103; T.C.M. (RIA) 59021; February 6, 1959*227 Determinations made as to the right of petitioner, a non-tax-exempt fa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617608/ | FREDERICK W. BECK AND DORIS JEAN BECK, 1 et al., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Beck v. CommissionerDocket Nos. 27527-82, 2371-83, 2440-83, 2456-83, 2478-83, 2501-83.United States Tax CourtT.C. Memo 1984-279; 1984 Tax Ct. Memo LEXIS 394; 48 T.C.M. (CCH) 162; T.C.M. (RIA) 84279; May 24, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617609/ | SUSAN J. MAYORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMayors v. CommissionerDocket No. 8338-82.United States Tax CourtT.C. Memo 1984-401; 1984 Tax Ct. Memo LEXIS 273; 48 T.C.M. (CCH) 680; T.C.M. (RIA) 84401; July 31, 1984. Nicholas DePento, for the petitioner. Miles D. Friedman, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617610/ | ALBERT Y. GOWEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gowen v. CommissionerDocket No. 44021.United States Board of Tax Appeals24 B.T.A. 1028; 1931 BTA LEXIS 1553; November 30, 1931, Promulgated *1553 Held that petitioner has not proved that the respondent erred in disallowing claimed loss upon ce... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617612/ | MANUFACTURERS INSURANCE AGENCY CO. AND AFFILIATED COMPANIES, MICHIGAN UNDERWRITERS CORPORATION, AND MANUFACTURERS UNDERWRITING CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Manufacturers Ins. Agency Co. v. CommissionerDocket No. 4135.United States Board of Tax Appeals8 B.T.A. 44; 1927 BTA LEXIS 2955... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617613/ | ESTATE OF MILDRED HERSCHEDE JUNG, DECEASED, RUTH J. CONWAY, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Jung v. CommissionerDocket No. 20221-88United States Tax CourtT.C. Memo 1990-5; 1990 Tax Ct. Memo LEXIS 5; 58 T.C.M. (CCH) 1127; T.C.M. (RIA) 90005; January 3, 1990; As corrected Ja... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617618/ | Vivian Smith v. Commissioner. Estate of Benjamin Burnett Smith, Deceased, Vivian Smith, Independent Executrix v. Commissioner.Smith v. CommissionerDocket Nos. 40903, 40904.United States Tax CourtT.C. Memo 1955-35; 1955 Tax Ct. Memo LEXIS 304; 14 T.C.M. (CCH) 120; T.C.M. (RIA) 55035; February 10, 1955*304 Ralph G. Lang... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617619/ | Meyer Bros., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentMeyer Bros., Inc. v. CommissionerDocket No. 31622United States Tax Court19 T.C. 104; 1952 U.S. Tax Ct. LEXIS 60; October 30, 1952, Promulgated *60 Decision will be entered for the respondent. 1. Held, rental expenses, taken as a deduction by... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617620/ | Strickland Cotton Mills, Petitioner, v. Commissioner of Internal Revenue, RespondentStrickland Cotton Mills v. CommissionerDocket Nos. 23860, 25163United States Tax Court19 T.C. 151; 1952 U.S. Tax Ct. LEXIS 53; November 7, 1952, Promulgated *53 Decisions will be entered for the respondent. 1. Petitioner, a member of t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617622/ | The Budd Company, Petitioner, v. Commissioner of Internal Revenue, RespondentBudd Co. v. CommissionerDocket No. 79626United States Tax Court33 T.C. 813; 1960 U.S. Tax Ct. LEXIS 214; February 5, 1960, Filed *214 Decision will be entered for the petitioner. Statute of Limitations -- Secs. 1311-1315, 1954 Code -- Sec. 12... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617623/ | WILLIAM L. and JOAN S. GRIFFITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Griffith v. CommissionerDocket No. 4564-77.United States Tax CourtT.C. Memo 1978-397; 1978 Tax Ct. Memo LEXIS 117; 37 T.C.M. (CCH) 1651; T.C.M. (RIA) 78397; October 3, 1978, Filed *117 Petitioners claimed employee business ded... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617624/ | Benedict A. Kausal, Jr. v. Commissioner.Kausal v. CommissionerDocket No. 55497.United States Tax CourtT.C. Memo 1956-289; 1956 Tax Ct. Memo LEXIS 8; 15 T.C.M. (CCH) 1500; T.C.M. (RIA) 56289; December 31, 1956Daniel G. Glasser, Esq., for the petitioner. J. Bruce Donaldson, Esq., for the respondent. KERN determined defi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617625/ | Glenn E. Magee, Petitioner, v. Commissioner of Internal Revenue, Respondent. Phyllis M. Magee, Petitioner, v. Commissioner of Internal Revenue, RespondentMagee v. CommissionerDocket Nos. 23221, 23222United States Tax Court17 T.C. 1583; 1952 U.S. Tax Ct. LEXIS 242; March 21, 1952, Promulgated *242 Decisions will be ent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617628/ | Appeal of EVERETT KNITTING WORKS.Everett Knitting Works v. CommissionerDocket No. 2.United States Board of Tax Appeals1 B.T.A. 5; 1924 BTA LEXIS 284; September 9, 1924, decided Submitted August 27, 1924. *284 The Board has no jurisdiction over an appeal involving only the refund to a taxpayer of a tax paid prior to t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617653/ | EXPO-CHEM, INC., CEMCO, INC., MILJAC, INC, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentExpo-Chem, Inc. v. CommissionerDocket No. 23058-81.United States Tax CourtT.C. Memo 1983-212; 1983 Tax Ct. Memo LEXIS 574; 45 T.C.M. (CCH) 1351; T.C.M. (RIA) 83212; April 19, 1983. *574 1. In March 1976, Expo delive... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617655/ | CAROLE ACCESSORIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarole Accessories, Inc. v. CommissionerDocket Nos. 2155-68 and 3381-70.United States Tax CourtT.C. Memo 1973-273; 1973 Tax Ct. Memo LEXIS 14; 32 T.C.M. (CCH) 1285; T.C.M. (RIA) 73273; December 11, 1973, Filed. *14 Petitioner was in t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617656/ | P. D. Bowlen (Alleged) Withholding Agent for Guelph Texas Oil Syndicate, Petitioner, v. Commissioner of Internal Revenue, Respondent. P. D. Bowlen (Alleged) Withholding Agent for Toronto Texas Oil Syndicate, Petitioner, v. Commissioner of Internal Revenue, RespondentBowlen v. CommissionerDocket Nos. 1430, 1431United S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617657/ | GEORGE GORDON LIDDY AND FRANCES PURCELL LIDDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLiddy v. CommissionerDocket No. 7608-77.United States Tax CourtT.C. Memo 1985-107; 1985 Tax Ct. Memo LEXIS 525; 49 T.C.M. (CCH) 932; T.C.M. (RIA) 85107; March 11, 1985. *525 For the calendar year 1972 respondent ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617658/ | Albert S. Swartz, Alleged Transferee of Swartz Grill, Inc. v. Commissioner.Albert S. Swartz, Alleged Transferee v. CommissionerDocket No. 23481.United States Tax Court1953 Tax Ct. Memo LEXIS 287; 12 T.C.M. (CCH) 430; T.C.M. (RIA) 53134; April 21, 1953*287 1. Held, the sales records of Swartz Grill, Inc., were not acc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617660/ | Harold Guyon Trimble v. Commissioner. Esther K. Trimble v. Commissioner.Trimble v. CommissionerDocket Nos. 6086, 6087.United States Tax Court1944 Tax Ct. Memo LEXIS 9; 3 T.C.M. (CCH) 1311; T.C.M. (RIA) 44402; December 14, 1944*9 OPPERVictor E. Cappa, Esq., 24 Montgomery St., San Francisco 4, Calif., for the petitioners... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617661/ | Lectrolite Corporation v. Commissioner.Lectrolite Corp. v. CommissionerDocket No. 3052.United States Tax Court1945 Tax Ct. Memo LEXIS 228; 4 T.C.M. (CCH) 437; T.C.M. (RIA) 45143; April 20, 1945*228 Petitioner, on an accrual basis, credited to its president the full amount of his salary and commissions for the period f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617662/ | ALLEN HARRIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Harris v. CommissionerDocket No. 10980.United States Board of Tax Appeals10 B.T.A. 1374; 1928 BTA LEXIS 3897; March 14, 1928, Promulgated *3897 INCOME. - Petitioner and his wife, domiciled in the State of California, entered into an agreement th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617663/ | NORMAN E. SMOOT AND TOMMI L. SMOOT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmoot v. CommissionerDocket No. 33352-87United States Tax CourtT.C. Memo 1991-268; 1991 Tax Ct. Memo LEXIS 306; 61 T.C.M. (CCH) 2897; T.C.M. (RIA) 91268; June 11, 1991, Filed *306 Decision will be entered under Rule 155. Don... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617665/ | Frank L. Kluckhohn and June E. Kluckhohn, Petitioners, v. Commissioner of Internal Revenue, RespondentKluckhohn v. CommissionerDocket No. 34325United States Tax Court18 T.C. 892; 1952 U.S. Tax Ct. LEXIS 119; August 22, 1952, Promulgated *119 Decision will be entered under Rule 50. Income -- Exemption -- Nonresident --... | 01-04-2023 | 11-21-2020 |
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