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https://www.courtlistener.com/api/rest/v3/opinions/4617666/ | JAGDISH AND SAROJ NARAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNarain v. CommissionerDocket No. 22367-80.United States Tax CourtT.C. Memo 1983-701; 1983 Tax Ct. Memo LEXIS 86; 47 T.C.M. (CCH) 402; T.C.M. (RIA) 83701; November 28, 1983. Jagdish Narain, pro se. Donald Rightnour, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617667/ | ANNA H. MOORE, EXECUTRIX, ESTATE OF WILLIAM MOORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moore v. CommissionerDocket No. 10542.United States Board of Tax Appeals13 B.T.A. 864; 1928 BTA LEXIS 3173; October 9, 1928, Promulgated *3173 Respondent's valuation of assets for estate-tax purposes approved... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617669/ | WARD BROTHERS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ward Bros. Co. v. CommissionerDocket No. 30992.United States Board of Tax Appeals24 B.T.A. 989; 1931 BTA LEXIS 1548; November 30, 1931, Promulgated *1548 Held, that respondent has not established that petitioner was liable as a transfere... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617670/ | David Schnur, Petitioner, v. Commissioner of Internal Revenue, RespondentSchnur v. CommissionerDocket No. 6619United States Tax Court10 T.C. 208; 1948 U.S. Tax Ct. LEXIS 272; February 4, 1948, Promulgated *272 Decision will be entered under Rule 50. Petitioner, a resident alien, owned certain real and personal propert... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617671/ | Fashion Park, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentFashion Park, Inc. v. CommissionerDocket No. 37054United States Tax Court21 T.C. 600; 1954 U.S. Tax Ct. LEXIS 307; January 26, 1954, Promulgated *307 Decision will be entered for the petitioner. Petitioner in the taxable year had outstandin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617672/ | Estate of Carl C. Myers, Deceased, Jeanette Myers, Executrix, and Jeanette Myers, Surviving Wife v. Commissioner. Estate of Louis Alper, Deceased, Henry Alper and Sam Alper, Co-Executors, and Reva Alper, Surviving Wife v. Commissioner.Estate of Myers v. CommissionerDocket Nos. 51797, 51798.United States Tax CourtT.C. M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617674/ | Charles S. Greenberg, Petitioner v. Commissioner of Internal Revenue, RespondentGreenberg v. CommissionerDocket No. 9086-78United States Tax Court73 T.C. 806; 1980 U.S. Tax Ct. LEXIS 191; February 7, 1980, Filed *191 P filed a petition in this Court to contest the disallowance of deductions taken by him as a protest t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617675/ | CLYDE R. CUMMINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cummins v. CommissionerDocket No. 14688.United States Board of Tax Appeals22 B.T.A. 931; 1931 BTA LEXIS 2040; March 26, 1931, Promulgated *2040 Held, that petitioner received no income on the liquidation of a coal company. Claude W. Dudley, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617677/ | M. A. WILLEM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Willem v. CommissionerDocket No. 93626.United States Board of Tax Appeals39 B.T.A. 898; 1939 BTA LEXIS 958; May 18, 1939, Promulgated *958 Where, after separation and divorce, the petitioner made monthly payments to the wife which, pursuant to t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617679/ | A. R. Means v. Commissioner.Means v. CommissionerDocket No. 63117.United States Tax CourtT.C. Memo 1958-142; 1958 Tax Ct. Memo LEXIS 85; 17 T.C.M. (CCH) 722; T.C.M. (RIA) 58142; July 23, 1958*85 The evidence offered by petitioner held insufficient to overcome the prima facie correctness of the deficiencies determined ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617680/ | DANIEL FARR and JUDITH FARR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent DANIEL S. KING and ROSALIE KING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFarr v. CommissionerDocket Nos. 887-71, 898-71.United States Tax CourtT.C. Memo 1973-283; 1973 Tax Ct. Memo LEXIS 2; 32 T.C.M. (CCH) 1366; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617681/ | H. E. Fletcher Company v. Commissioner.H. E. Fletcher Co. v. Comm'rDocket No. 28105.United States Tax Court1951 Tax Ct. Memo LEXIS 57; 10 T.C.M. (CCH) 1025; T.C.M. (RIA) 51317; October 26, 1951*57 1. Held, notes issued by a corporation in exchange for preferred stock of that corporation constituted indebtedness, and t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617682/ | Alfred A. Gentile and Carole J. Gentile, Petitioners v. Commissioner of Internal Revenue, RespondentGentile v. CommissionerDocket No. 509-74United States Tax Court65 T.C. 1; 1975 U.S. Tax Ct. LEXIS 60; October 1, 1975, Filed *60 Decision will be entered for the petitioners. Petitioner derived his income exclusively fr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617684/ | JAMES J. and CHRISTIANE L. M. HOOGERWERF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHoogerwerf v. CommissionerDocket No. 871-74.United States Tax CourtT.C. Memo 1976-186; 1976 Tax Ct. Memo LEXIS 223; 35 T.C.M. (CCH) 811; T.C.M. (RIA) 760186; June 9, 1976, Filed James J. Hoogerwerf, pro se. Melvern Ste... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617686/ | THE SAVINGS FEATURE OF THE RELIEF DEPARTMENT OF THE BALTIMORE AND OHIO RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Savings Feature of Relief Dep't v. CommissionerDocket Nos. 59486, 61156.United States Board of Tax Appeals32 B.T.A. 295; 1935 BTA LEXIS 966; March 29, 1935, Promulgated *9... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617630/ | FEDERAL GRAIN CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Federal Grain Corp. v. CommissionerDocket No. 30902.United States Board of Tax Appeals18 B.T.A. 242; 1929 BTA LEXIS 2095; November 18, 1929, Promulgated *2095 Certain individuals purchased the assets of a corporation for $100,000, w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617631/ | Elmer L. Reese, Jr., and Dorothy L. Reese, Petitioners, v. Commissioner of Internal Revenue, RespondentReese v. CommissionerDocket No. 2635-64United States Tax Court45 T.C. 407; 1966 U.S. Tax Ct. LEXIS 146; January 28, 1966, Filed *146 Decision will be entered for the respondent. Petitioner Dorothy L. Reese was a cand... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617632/ | CURTIS NOLL CORPORATION (Successor to Central Massachusetts Warehouse, Inc.), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CURTIS NOLL CORPORATION (Successor to General Automotive Supply Company), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCurtis Noll Corp. v. CommissionerDocket Nos. 12814... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617633/ | W. M. Bostick v. Commissioner.Bostick v. CommissionerDocket No. 60352.United States Tax CourtT.C. Memo 1957-220; 1957 Tax Ct. Memo LEXIS 29; 16 T.C.M. (CCH) 1008; T.C.M. (RIA) 57220; November 29, 1957*29 1. Held, upon failure of petitioner to prove that various expenditures are deductible, respondent's disallowance of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617634/ | Formemo Ltd. v. Commissioner. Loyalties Ltd. v. Commissioner.Formemo Ltd. v. CommissionerDocket Nos. 2624, 2625.United States Tax Court1944 Tax Ct. Memo LEXIS 110; 3 T.C.M. (CCH) 981; T.C.M. (RIA) 44303; September 22, 1944*110 J. Donald Duncan, Esq., for the petitioners. Bernard J. Long, Esq., for the respondent. STE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617635/ | CHARLES E. ALBRIGHT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Albright v. CommissionerDocket No. 20786.United States Board of Tax Appeals16 B.T.A. 1228; 1929 BTA LEXIS 2429; June 28, 1929, Promulgated *2429 A life insurance agent who advances the first premiums due upon policies he writes for custom... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617636/ | Rae Ziller v. Commissioner.Ziller v. CommissionerDocket No. 14437.United States Tax Court1948 Tax Ct. Memo LEXIS 61; 7 T.C.M. (CCH) 797; T.C.M. (RIA) 48227; October 25, 1948Ralph J. Gutgsell, Esq., 105 W. Adams St., Chicago, Ill., for the petitioner. William Schwerdtfeger, Esq., for the respondent. DISNEYMemorandum Op... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617637/ | Compton Bennett, Petitioner, v. Commissioner of Internal Revenue, RespondentBennett v. CommissionerDocket No. 38197United States Tax Court23 T.C. 1073; 1955 U.S. Tax Ct. LEXIS 217; March 29, 1955, Filed *217 Decision will be entered for the respondent. Petitioner, under an exclusive contract to direct motion picture f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617638/ | HOUGHTON AND DUTTON COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Houghton & D. Co. v. CommissionerDocket No. 24883.United States Board of Tax Appeals26 B.T.A. 52; 1932 BTA LEXIS 1372; May 12, 1932, Promulgated *1372 1. In 1920 petitioner's subsidiary was insolvent, and petitioner caused it to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617639/ | BRUCE E. YOUNKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentYounker v. CommissionerDocket No. 31680-87United States Tax CourtT.C. Memo 1990-124; 1990 Tax Ct. Memo LEXIS 124; 59 T.C.M. (CCH) 68; T.C.M. (RIA) 90124; March 12, 1990William Randolph Klein, for the petitioner. Francis C. Mucciolo, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617641/ | Greene-Haldeman, Petitioner, v. Commissioner of Internal Revenue, RespondentGreene-Haldeman v. CommissionerDocket No. 58732United States Tax Court31 T.C. 1286; 1959 U.S. Tax Ct. LEXIS 211; March 31, 1959, Filed *211 Decision will be entered for the respondent. Held, upon this record, sales of automobiles which had bee... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617642/ | GEORGE P. MARSHALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Marshall v. CommissionerDocket No. 75334.United States Board of Tax Appeals32 B.T.A. 956; 1935 BTA LEXIS 863; July 17, 1935, Promulgated *863 Where the sole stockholder of a corporation withdrew its funds for his own use without formal dec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617643/ | APPEAL OF EDWARD R. BACON GRAIN CO.Edward R. Bacon Grain Co. v. CommissionerDocket No. 2565.United States Board of Tax Appeals2 B.T.A. 558; 1925 BTA LEXIS 2333; September 9, 1925, Decided Submitted May 20, 1925. *2333 Where the taxpayer kept its accounts on a cash receipts and disbursements basis and sustained a cash... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617644/ | H. Eugene Boyd and Edris M. Boyd, Petitioners, v. Commissioner of Internal Revenue, RespondentBoyd v. CommissionerDocket No. 36894United States Tax Court19 T.C. 360; 1952 U.S. Tax Ct. LEXIS 32; November 28, 1952, Promulgated *32 Decision will be entered under Rule 50. 1. Rentals paid to lessor after he had agreed to s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617646/ | The Blum Folding Paper Box Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentBlum Folding Paper Box Co. v. CommissionerDocket No. 5854United States Tax Court4 T.C. 795; 1945 U.S. Tax Ct. LEXIS 226; February 19, 1945, Promulgated *226 Application for Relief Under Section 722 -- Sufficiency of Cl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617647/ | WAYNE BODY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wayne Body Corp. v. CommissionerDocket No. 35896.United States Board of Tax Appeals22 B.T.A. 401; 1931 BTA LEXIS 2119; February 27, 1931, Promulgated *2119 1. TRANSFEREE - LIABILITY. - Where the transferree corporation purchased all o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617648/ | ROBERT H. CASTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCastor v. CommissionerDocket No. 27439-89United States Tax CourtT.C. Memo 1991-307; 1991 Tax Ct. Memo LEXIS 359; 62 T.C.M. (CCH) 80; T.C.M. (RIA) 91307; July 8, 1991, Filed *359 Decision will be entered for the respondent. B. Gray Gibbs, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617649/ | PAMELA ASHWORTH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAshworth v. CommissionerDocket No. 30034-88United States Tax CourtT.C. Memo 1990-423; 1990 Tax Ct. Memo LEXIS 440; 60 T.C.M. (CCH) 454; T.C.M. (RIA) 90423; August 7, 1990, Filed Decision will be entered for the respondent. Jay Howard Brody, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617652/ | Estate of Inez T. Robinson, Deceased, Tom Ed Robinson and Ralph E. Robinson, Co-Executors, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Robinson v. CommissionerDocket Nos. 14599-90, 939-91United States Tax Court101 T.C. 499; 1993 U.S. Tax Ct. LEXIS 74; 101 T.C. No. 33; December 2, 1993, Filed *74... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617689/ | The Association of the Bar of the City of New York, Petitioner v. Commissioner of Internal Revenue, RespondentAssociation of The Bar v. CommissionerDocket No. 6715-86XUnited States Tax Court89 T.C. 599; 1987 U.S. Tax Ct. LEXIS 132; 89 T.C. No. 42; September 17, 1987; As amended October 1, 1987; As amended September 24,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617691/ | Josephine D. Cothran, Petitioner v. Commissioner of Internal Revenue, RespondentCothran v. CommissionerDocket No. 3012-70United States Tax Court57 T.C. 296; 1971 U.S. Tax Ct. LEXIS 19; November 30, 1971, Filed *19 Decision will be entered under Rule 50. Petitioner received alimony payments from her former husband unde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617692/ | Estate of Howard O. Wood, Jr., Manufacturers Hanover Trust Company, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Wood v. CommissionerDocket No. 6561-67United States Tax Court54 T.C. 1180; 1970 U.S. Tax Ct. LEXIS 124; June 3, 1970, Filed *124 Decision will be entered under Rule 50. 1. H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2429397/ | 154 F. Supp. 2d 19 (2001)
UNITED STATES of America, ex rel. K & R LIMITED PARTNERSHIP Plaintiffs,
v.
MASSACHUSETTS HOUSING FINANCE AGENCY Defendant,
No. CIV. A. 99-1343(RCL).
United States District Court, District of Columbia.
July 30, 2001.
*20 Carl A.S. Coan, Jr., Carl A.S. Coan, III, Coan & Lyons, Washington, DC, fo... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4617695/ | Charlie L. Wilson v. Commissioner.Wilson v. CommissionerDocket No. 1321-62.United States Tax CourtT.C. Memo 1963-188; 1963 Tax Ct. Memo LEXIS 156; 22 T.C.M. (CCH) 914; T.C.M. (RIA) 63188; July 11, 1963Charlie L. Wilson, pro se, 107 Empire Ave., Macon, Ga. J. Larry Broyles, for the respondent. MULRONEY Memorandum Opini... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617696/ | ESTATE OF TALMADGE G. RAUHOFF, DECEASED, FLORA MAE RAUHOFF, EXECUTRIX, AND FLORA MAE RAUHOFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Rauhoff v. CommissionerDocket No. 2087-75.United States Tax CourtT.C. Memo 1982-494; 1982 Tax Ct. Memo LEXIS 257; 44 T.C.M. (CCH) 968; T.C.M. (RIA) 82494; Au... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617697/ | Kenneth A. Scott v. Commissioner.Scott v. CommissionerDocket No. 1793-70.United States Tax CourtT.C. Memo 1972-109; 1972 Tax Ct. Memo LEXIS 148; 31 T.C.M. (CCH) 439; T.C.M. (RIA) 72109; May 10, 1972, Filed. Fred D. Kidder and Scott A. Aiman, for the petitioner. J. Edward Friedland, for the respondent. TANNENWALDMemor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617699/ | Paul A. and Gladys Gorin v. Commissioner.Gorin v. CommissionerDocket No. 3817-66.United States Tax CourtT.C. Memo 1968-57; 1968 Tax Ct. Memo LEXIS 242; 27 T.C.M. (CCH) 315; T.C.M. (RIA) 68057; April 4, 1968. Filed Lester H. Salter and James R. McGowan, 146 Westminster St., Providence, R.I., for the petitioners. Lawrenc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617700/ | E. Ward King and Myrtle C. King, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentKing v. CommissionerDocket Nos. 4084-68 -- 4097-68United States Tax Court55 T.C. 677; 1971 U.S. Tax Ct. LEXIS 195; January 28, 1971, Filed *195 Decisions will be entered for the respondent. Mason & Dixon, a motor carr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617701/ | THE MORRIS PLAN BANK OF CLEVELAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morris Plan Bank v. CommissionerDocket No. 68226.United States Board of Tax Appeals31 B.T.A. 253; 1934 BTA LEXIS 1130; October 3, 1934, Promulgated *1130 The petitioner, operating under a perpetual charter, made a lump sum p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617702/ | Warren Browne, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentWarren Browne, Inc. v. CommissionerDocket No. 22176United States Tax Court14 T.C. 1056; 1950 U.S. Tax Ct. LEXIS 183; June 5, 1950, Promulgated *183 Decision will be entered for the respondent. Under the facts, held, that at least 80 per ce... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617704/ | Hulond R. and Mary R. Ryan, Petitioners, v. Commissioner of Internal Revenue, RespondentRyan v. CommissionerDocket No. 94778United States Tax Court42 T.C. 386; 1964 U.S. Tax Ct. LEXIS 103; May 14, 1964, Filed *103 Decision will be entered under Rule 50. Petitioners, accrual basis taxpayers, voluntarily changed their m... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617706/ | Insulglass Corporation, Winter Seal of Flint, Inc., James Ninowski, Jr., and Judith Ninowski, Petitioners v. Commissioner of Internal Revenue, RespondentInsulglass Corp. v. CommissionerDocket No. 19733-83United States Tax Court84 T.C. 203; 1985 U.S. Tax Ct. LEXIS 121; 84 T.C. No. 16; February 13, 1985. February 13, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617708/ | DILL & COLLINS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dill & Collins Co. v. CommissionerDocket No. 25449.United States Board of Tax Appeals18 B.T.A. 638; 1930 BTA LEXIS 2618; January 6, 1930, Promulgated *2618 1. INVESTED CAPITAL - PAID-IN SURPLUS. - On July 1, 1918, there were paid in to pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617709/ | Estate of Don H. Finkle, Deceased, Gladys E. Finkle, Executrix, and Gladys E. Finkle, Surviving Wife v. Commissioner.Estate of Finkle v. CommissionerDocket No. 55277.United States Tax CourtT.C. Memo 1956-148; 1956 Tax Ct. Memo LEXIS 143; 15 T.C.M. (CCH) 743; T.C.M. (RIA) 56148; June 28, 1956*143 Decedent, Don H. Finkl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617710/ | WILLEM FREDERIK BOGAARDS AND INA JOHANNA BOGAARDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBogaards v. CommissionerDocket No. 7970-79.United States Tax CourtT.C. Memo 1981-540; 1981 Tax Ct. Memo LEXIS 201; 42 T.C.M. (CCH) 1177; T.C.M. (RIA) 81540; September 24, 1981. Willem Frederik Bogaards and Ina... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617711/ | Corn Products Refining Company, Petitioner, v. Commissioner of Internal Revenue, RespondentCorn Products Refining Co. v. CommissionerDocket No. 22074United States Tax Court20 T.C. 503; 1953 U.S. Tax Ct. LEXIS 141; May 28, 1953, Promulgated *141 Decision will be entered under Rule 50. Computation of amount of abnormali... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617713/ | MORGANITE BRUSH COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morganite Brush Co. v. CommissionerDocket No. 26369.United States Board of Tax Appeals24 B.T.A. 776; 1931 BTA LEXIS 1600; November 12, 1931, Promulgated *1600 1. Corporation held liable as transferee of dissolved affiliated cor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617715/ | Irving A. Adler v. Commissioner.Adler v. CommissionerDocket No. 3013-64.United States Tax CourtT.C. Memo 1966-63; 1966 Tax Ct. Memo LEXIS 218; 25 T.C.M. (CCH) 339; T.C.M. (RIA) 66063; March 25, 1966Irving A. Adler, pro se, 14371 Magnolia St., Westminster, Calif. Richard L. Fishman, for the respondent. *219 FAYMemorandu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617716/ | GEORGE F. MULLER AND CATHERINE M. MULLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMuller v. CommissionerDocket No. 7022-76.United States Tax CourtT.C. Memo 1979-167; 1979 Tax Ct. Memo LEXIS 356; 38 T.C.M. (CCH) 719; T.C.M. (RIA) 79167; April 30, 1979, Filed *356 Held: Satisfaction of the seller's mor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617718/ | ELLIS V. BROWN and DOROTHY J. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket No. 5746-75United States Tax CourtT.C. Memo 1977-138; 1977 Tax Ct. Memo LEXIS 302; 36 T.C.M. (CCH) 581; T.C.M. (RIA) 770138; May 10, 1977, Filed William R. Bagby, for the petitioners. Jack A. Joy... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617719/ | Maurice A. Mittelman and Carmyle Mittelman, Petitioners, v. Commissioner of Internal Revenue, RespondentMittelman v. CommissionerDocket No. 1568United States Tax Court5 T.C. 932; 1945 U.S. Tax Ct. LEXIS 59; October 18, 1945, Promulgated *59 Decision will be entered under Rule 50. 1. Taxpayer in 1940 transferred to X c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617720/ | WILLIAM KUNTZ, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKuntzDocket No. 28734-90United States Tax CourtT.C. Memo 1992-650; 1992 Tax Ct. Memo LEXIS 678; 64 T.C.M. (CCH) 1258; November 5, 1992, Filed *678 Decision will be entered under Rule 155. For Petitioner: Alan H. Sunukjian. For Respondent: D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617722/ | MONTANA, WYOMING & SOUTHERN RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Montana, W. & S. R. Co. v. CommissionerDocket No. 71486.United States Board of Tax Appeals31 B.T.A. 62; 1934 BTA LEXIS 1173; August 9, 1934, Promulgated *1173 When a corporation, keeping its books on the accrual b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617723/ | FRANK M. AND BARBARA A. LIEBER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lieber v. CommissionerDocket Nos. 13196-86, 41749-86, 43030-86, 10490-87, 12240-91United States Tax CourtT.C. Memo 1993-391; 1993 Tax Ct. Memo LEXIS 402; 66 T.C.M. (CCH) 529; August 26, 1993, Filed *402 Decision will ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617724/ | Commercial Fishermen's Inter-Insurance Exchange, Petitioner, v. Commissioner of Internal Revenue, RespondentCommercial Fishermen's Inter-Insurance Exchange v. CommissionerDocket No. 74289United States Tax Court38 T.C. 915; 1962 U.S. Tax Ct. LEXIS 73; September 21, 1962, Filed *73 Decision will be entered under Rule 50.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617725/ | Ohio Pike Savings and Loan Company, Petitioner v. Commissioner of Internal Revenue, RespondentOhio Pike Sav. & Loan Co. v. CommissionerDocket No. 649-69United States Tax Court55 T.C. 388; 1970 U.S. Tax Ct. LEXIS 22; December 2, 1970, Filed *22 Decision will be entered for the respondent. The Commissioner disallowed se... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617727/ | G. A. Comeaux, Petitioner, v. Commissioner of Internal Revenue, RespondentComeaux v. CommissionerDocket No. 12010United States Tax Court10 T.C. 201; 1948 U.S. Tax Ct. LEXIS 277; January 30, 1948, Promulgated *277 Decision will be entered under Rule 50. 1. Where the operator of a "horse-book" establishment where bets o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617728/ | Otto A. Kohl v. Commissioner.Kohl v. CommissionerDocket No. 4353.United States Tax Court1947 Tax Ct. Memo LEXIS 239; 6 T.C.M. (CCH) 425; T.C.M. (RIA) 47109; April 23, 1947*239 T. M. Ingersoll, Esq., 1120 Merchants Nat. Bank Bldg., Cedar Rapids, Iowa, for the petitioner. Gene W. Reardon, Esq., for the respondent. LEMI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617730/ | TERESA L. CONNOLLY LUCAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLucas v. CommissionerDocket No. 37576-84United States Tax CourtT.C. Memo 1989-320; 1989 Tax Ct. Memo LEXIS 320; 57 T.C.M. (CCH) 838; T.C.M. (RIA) 89320; June 28, 1989Richard G. Danner, Jr., for the petitioner. Nancy B. Herbert, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617732/ | Holmes and Son, Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentHolmes & Son, Inc. v. CommissionerDocket No. 1143United States Tax Court5 T.C. 417; 1945 U.S. Tax Ct. LEXIS 125; July 13, 1945, Promulgated *125 Decision will be entered for the respondent. The petitioner received reimbursements o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617734/ | Woodsam Associates, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentWoodsam Associates, Inc. v. CommissionerDocket No. 24584United States Tax Court16 T.C. 649; 1951 U.S. Tax Ct. LEXIS 246; March 28, 1951, Promulgated *246 Decision will be entered under Rule 50. Various mortgages were placed on a comme... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617735/ | Mills, Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentMills, Inc. v. CommissionerDocket No. 54305United States Tax Court27 T.C. 635; 1957 U.S. Tax Ct. LEXIS 286; January 8, 1957, Filed *286 Decision will be entered under Rule 50. Petitioner, in the computation of its personal holding company ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617737/ | GEORGE B. PARKS AND MARNA C. PARKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentParks v. CommissionerDocket No. 1743-77.United States Tax CourtT.C. Memo 1979-182; 1979 Tax Ct. Memo LEXIS 345; 38 T.C.M. (CCH) 759; T.C.M. (RIA) 79182; May 9, 1979, Filed George B. Parks, pro se. Warren N. Nemiroff, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617738/ | J. T. PITTARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pittard v. CommissionerDocket No. 3640.United States Board of Tax Appeals5 B.T.A. 755; 1926 BTA LEXIS 2797; December 8, 1926, Promulgated *2797 Net income from a business conducted by petitioner as an individual determined. George M. Stanton, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617739/ | PITTSBURGH ATHLETIC COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pittsburgh Athletic Co. v. CommissionerDocket Nos. 60569, 66964, 67422.United States Board of Tax Appeals27 B.T.A. 1074; 1933 BTA LEXIS 1247; April 6, 1933, Promulgated *1247 John R. Yates, Esq., for the petitioner. L. H. Rushbroo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617741/ | JOHN K. AND PATRICIA A. MOONEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMooney v. CommissionerDocket No. 11932-91United States Tax CourtT.C. Memo 1993-204; 1993 Tax Ct. Memo LEXIS 210; 65 T.C.M. (CCH) 2610; May 13, 1993, Filed *210 For petitioners: John K. Mooney. For respondent: Lin Murphy. GUSSIS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617742/ | Melvin Clark and Jessie Clark v. Commissioner.Clark v. CommissionerDocket No. 37805.United States Tax CourtT.C. Memo 1955-252; 1955 Tax Ct. Memo LEXIS 86; 14 T.C.M. (CCH) 1006; T.C.M. (RIA) 55252; September 7, 1955*86 Issue 1, Under all of the circumstances of this case and upon the entire record, it is held that the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617743/ | LORAS L. STEINES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSteines v. CommissionerDocket No. 16938-89United States Tax CourtT.C. Memo 1992-20; 1992 Tax Ct. Memo LEXIS 25; 63 T.C.M. (CCH) 1771; T.C.M. (RIA) 92020; January 9, 1992, Filed *25 An appropriate order and decision will be entered. Loras L. St... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617744/ | APPEAL OF ROBERT G. GORDON.Gordon v. CommissionerDocket No. 5806.United States Board of Tax Appeals5 B.T.A. 1047; 1927 BTA LEXIS 3691; January 10, 1927, Promulgated *3691 An amount received by an attorney for professional services rendered to the Commonwealth of Kentucky under a contract is not exempt from income tax.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617746/ | Estate of Jerrold Delman, Deceased, Sidney Peilte, Administrator, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Delman v. CommissionerDocket No. 6220-77United States Tax Court73 T.C. 15; 1979 U.S. Tax Ct. LEXIS 43; October 9, 1979, Filed *43 Decision will be entered for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617747/ | MICKLER HOLDING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mickler Holding Co. v. CommissionerDocket No. 60676.United States Board of Tax Appeals29 B.T.A. 300; 1933 BTA LEXIS 960; November 7, 1933, Promulgated *960 Mere intention to sell shares of stock, or mere declaration that shares sold w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617748/ | SHARON S. FULLING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFulling v. CommissionerDocket No. 14228-79.United States Tax CourtT.C. Memo 1980-418; 1980 Tax Ct. Memo LEXIS 175; 40 T.C.M. (CCH) 1347; T.C.M. (RIA) 80418; September 22, 1980; Filed George W. Woodcock, for the petitioner. Rodney J. Bartlett,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617752/ | David L. Cowger and Bernadette M. Cowger v. Commissioner.Cowger v. CommissionerDocket No. 471-64.United States Tax CourtT.C. Memo 1966-95; 1966 Tax Ct. Memo LEXIS 188; 25 T.C.M. (CCH) 513; T.C.M. (RIA) 66095; May 5, 1966*188 Petitioners, husband and wife, own a one-family dwelling at 33 Wileman Avenue, Walden, N. Y., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617753/ | ESTATE OF RONALD E. GIBSON, SR., DECEASED, AUDREY J. GIBSON, PERSONAL REPRESENTATIVE AND AUDREY J. GIBSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Gibson v. CommissionerDocket No. 8811-80.United States Tax CourtT.C. Memo 1981-668; 1981 Tax Ct. Memo LEXIS 75; 42 T.C.M. (CCH) 1702; T.C.M. (RI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617754/ | Sol Schwaber v. Commissioner.Schwaber v. CommissionerDocket No. 69323.United States Tax CourtT.C. Memo 1960-25; 1960 Tax Ct. Memo LEXIS 265; 19 T.C.M. (CCH) 142; T.C.M. (RIA) 60025; February 23, 1960E. Chas. Eichenbaum, Esq., Boyle Building, Little Rock, Ark., for the petitioner. Joseph N. Ingolia, Esq., for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617755/ | TERRE HAUTE, INDIANAPOLIS AND EASTERN TRACTION COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. INDIANAPOLIS, CRAWFORDSVILLE AND DANVILLE ELECTRIC RAILWAY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. TERRE HAUTE TRACTION AND LIGHT COMPANY, PETITIONER, v. COMMISSIONER OF I... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617756/ | RONALD E. NEWMAN, SR., a/k/a RONNY NEWMAN, AND MARY JEAN NEWMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNewmanDocket No. 5768-90United States Tax CourtT.C. Memo 1992-652; 1992 Tax Ct. Memo LEXIS 696; 64 T.C.M. (CCH) 1265; November 9, 1992, Filed *696 Decision will be entered for respondent as to Ro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617757/ | Booth Newspapers, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentBooth Newspapers, Inc. v. CommissionerDocket No. 22806United States Tax Court17 T.C. 294; 1951 U.S. Tax Ct. LEXIS 100; September 17, 1951, Promulgated *100 Decision will be entered under Rule 50. The petitioner kept its books and filed ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617759/ | ROBERT D. NELSON AND JANELL Y. NELSON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Nelson v. CommissionerDocket Nos. 19505-80, 11921-81, 22299-80, 25701-81, 1761-81, 3388-82, 3741-81, 10672-82, 7396-81, 18918-82, 10032-81United States Tax CourtT.C. Memo 1983-739; 1983 Tax Ct. Memo LEXIS 49; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617760/ | Walter Freeman v. Commissioner. Walter Freeman and Shirley Freeman v. Commissioner.Freeman v. CommissionerDocket Nos. 54900, 54901.United States Tax CourtT.C. Memo 1957-14; 1957 Tax Ct. Memo LEXIS 235; 16 T.C.M. (CCH) 71; T.C.M. (RIA) 57014; January 28, 1957*235 Leonard J. Schwartz, Esq., Bankers Securities Building, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617762/ | GUY C. and ELAINE ABRAHAMSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAbrahamson v. CommissionerDocket No. 7321-76United States Tax CourtT.C. Memo 1978-26; 1978 Tax Ct. Memo LEXIS 487; 37 T.C.M. (CCH) 157; T.C.M. (RIA) 780026; January 23, 1978, Filed *487 Held, petitioner's income earned pursuant to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617764/ | Wood County Telephone Company, Petitioner v. Commissioner of Internal Revenue, RespondentWood County Tel. Co. v. CommissionerDocket No. 971-66United States Tax Court51 T.C. 72; 1968 U.S. Tax Ct. LEXIS 43; October 21, 1968, Filed *43 Decision will be entered for the respondent. In 1961, petitioner, a telephone company,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617765/ | WILLIAM K. DICK ET AL., EXECUTORS OF J. HENRY DICK, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JULIA T. DICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dick v. CommissionerDocket Nos. 16495, 24521.United States Board of Tax Appeals20 B.T.A. 637; 1930 BTA LEXIS 2066; Septem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617767/ | Edith R. Craig v. Commissioner.Craig v. CommissionerDocket No. 10937.United States Tax Court1949 Tax Ct. Memo LEXIS 23; 8 T.C.M. (CCH) 1019; T.C.M. (RIA) 49276; November 30, 1949*23 The fair market value of that portion of petitioner's oil royalty interest which she transferred in trust as gifts on April 20, 1938 and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617770/ | TRUST U/W OF CARL HICKS WHITE, DECEASED, HUSTON THOMPSON AND STEPHEN H. TALLMAN, TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Trust U/W of White v. CommissionerDocket No. 92417.United States Board of Tax Appeals40 B.T.A. 664; 1939 BTA LEXIS 819; October 11, 1939, Promulgated *819 1. Held, on... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617772/ | APPEAL OF B. F. BOYER CO.B. F. Boyer Co. v. CommissionerDocket No. 5739.United States Board of Tax Appeals4 B.T.A. 180; 1926 BTA LEXIS 2352; June 22, 1926, Decided Submitted February 11, 1926. *2352 1. Cost of advertising for promoting sale of Liberty bonds, held to be an ordinary and necessary business expense. 2.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617777/ | JOE D. MERRITT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMerritt v. CommissionerDocket No. 26879-81United States Tax CourtT.C. Memo 1983-218; 1983 Tax Ct. Memo LEXIS 562; 45 T.C.M. (CCH) 1368; T.C.M. (RIA) 83218; April 25, 1983. Joe D. Merritt, pro se. Danny M. Carr, for the respondent. COHENMEMORAN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617778/ | Wilbur D. Jones and Mildred A. Jones v. Commissioner.Jones v. CommissionerDocket No. 60394.United States Tax CourtT.C. Memo 1958-191; 1958 Tax Ct. Memo LEXIS 34; 17 T.C.M. (CCH) 952; T.C.M. (RIA) 58191; November 13, 1958Charles D. Fogle, Esq., First National Bank Building, Marietta, Ohio, for the petitioners. Mark H. B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617779/ | EMPIRE BUILDERS SUPPLY CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Empire Builders Supply Co. v. CommissionerDocket No. 19108.United States Board of Tax Appeals16 B.T.A. 1085; 1929 BTA LEXIS 2450; June 20, 1929, Promulgated *2450 Five individuals, who were doing business as a partnership, re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617781/ | Joe Shoong v. Commissioner. Rose Shoong v. Commissioner.Shoong v. CommissionerDocket Nos. 15475, 15476.United States Tax Court1948 Tax Ct. Memo LEXIS 165; 7 T.C.M. (CCH) 367; T.C.M. (RIA) 48095; June 14, 1948Walter J. Renz, C.P.A., Russ Bldg., San Francisco, Calif., for the petitioners. B. H. Neblett, Esq., for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617782/ | Estate of Harold J. Ringler, Deceased, Jane R. Ringler, Executrix, et al. 1 v. Commissioner. *Estate of Ringler v. CommissionerDocket Nos. 51024, 51025, 51341, 51356, 51357, 51396, 51397.United States Tax CourtT.C. Memo 1956-77; 1956 Tax Ct. Memo LEXIS 215; 15 T.C.M. (CCH) 396; T.C.M. (RIA) 56077; March 30, 1956*215 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617783/ | NEIMAN-MARCUS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Neiman-Marcus Co. v. CommissionerDocket No. 11273.United States Board of Tax Appeals13 B.T.A. 1132; 1928 BTA LEXIS 3114; October 17, 1928, Promulgated *3114 Under the provision of section 603 of the Revenue Act of 1928, amending subdivision... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617786/ | JEROME P. COLEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EDWARD M. AND MARGARET A. MAHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentColeman v. CommissionerDocket Nos. 28983-87, 34893-87United States Tax CourtT.C. Memo 1990-511; 1990 Tax Ct. Memo LEXIS 564; 60 T.C.M. (CCH) 889; T.C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617787/ | Estate of Nowlin Randolph, Deceased, Marjorie M. Randolph, Independent Executrix, and Marjorie M. Randolph v. Commissioner.Estate of Randolph v. CommissionerDocket No. 180-67.United States Tax CourtT.C. Memo 1970-324; 1970 Tax Ct. Memo LEXIS 38; 29 T.C.M. (CCH) 1481; T.C.M. (RIA) 70324; November 23, 1970, Filed Robert ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617788/ | Oklahoma State Union of The Farmers Educational and Cooperative Union of America, Petitioner v. Commissioner of Internal Revenue, RespondentOklahoma State Union of Farmers Educational & Cooperative Union v. CommissionerDocket No. 4584-74United States Tax Court68 T.C. 651; 1977 U.S. Tax Ct. LEXIS 73; August 1, 1977, Fil... | 01-04-2023 | 11-21-2020 |
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