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https://www.courtlistener.com/api/rest/v3/opinions/4617789/ | Estate of Josephine O'Meara Dancy, Deceased, John J. Peck, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Dancy v. CommissionerDocket No. 11774-85United States Tax Court89 T.C. 550; 1987 U.S. Tax Ct. LEXIS 129; 89 T.C. No. 39; September 14, 1987; As amended September 21, 1987; Reversed an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617790/ | Jefferson-Pilot Corporation and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentJefferson-Pilot Corp. v. CommissionerDocket No. 1488-89United States Tax Court98 T.C. 435; 1992 U.S. Tax Ct. LEXIS 36; 98 T.C. No. 32; 70 Rad. Reg. 2d (P & F) 999; April 13, 1992, Filed *36 Decision will be entered u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617791/ | Gold Kist Inc., Petitioner v. Commissioner of Internal Revenue, RespondentGold Kist v. CommissionerDocket No. 10768-93United States Tax Court104 T.C. 696; 1995 U.S. Tax Ct. LEXIS 34; 104 T.C. No. 34; June 26, 1995, Filed Decision will be entered under Rule 155. P, a taxable farmers cooperative, distributed patronage d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617793/ | Thomas A. Joseph and Susan Joseph, Petitioners, v. Commissioner of Internal Revenue, RespondentJoseph v. CommissionerDocket No. 57747United States Tax Court26 T.C. 562; 1956 U.S. Tax Ct. LEXIS 155; June 18, 1956, Filed *155 Decision will be entered for the respondent. 1. Deductions -- Legal Expenses. -- Petitioner, a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617794/ | CLIMAX SPINNING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Climax Spinning Co. v. CommissionerDocket No. 7433.United States Board of Tax Appeals8 B.T.A. 970; 1927 BTA LEXIS 2762; October 24, 1927, Promulgated *2762 ORDINARY AND NECESSARY EXPENSES. - An amount contributed by the petitioner toward ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617795/ | EDGAR M. MORSMAN, JR., ADMINISTRATOR, ESTATE OF EDGAR M. MORSMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morsman v. CommissionerDocket No. 32075.United States Board of Tax Appeals14 B.T.A. 108; 1928 BTA LEXIS 3028; November 12, 1928, Promulgated *3028 1. Where decedent in 1922 created a trust the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617798/ | Addie H. Green v. Commissioner. W. A. Green, Jr. v. Commissioner. Holmes Green v. Commissioner.Addie H. Green v. CommissionerDocket Nos. 9022, 9023, 9024.United States Tax Court1947 Tax Ct. Memo LEXIS 87; 6 T.C.M. (CCH) 1036; T.C.M. (RIA) 47255; September 26, 1947*87 Held, that certain bank stock which petitioners sol... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617799/ | Ronald E. Randolph and Stella M. Randolph, Petitioners v. Commissioner of Internal Revenue, RespondentRandolph v. CommissionerDocket No. 5119-78United States Tax Court74 T.C. 284; 1980 U.S. Tax Ct. LEXIS 136; May 15, 1980, Filed *136 Decision will be entered under Rule 155. Petitioners, active members of the Seventh D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617800/ | JOHN T. LANCASTER AND MARY H. LANCASTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLancaster v. CommissionerDocket No. 1302-75.United States Tax CourtT.C. Memo 1978-72; 1978 Tax Ct. Memo LEXIS 445; 37 T.C.M. (CCH) 353; T.C.M. (RIA) 780072; February 23, 1978, Filed Cordell M. Parvin, for the petitioners... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617801/ | AUSTIN CORBIN, 2D, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KATHARINE I. CORBIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Corbin v. CommissionerDocket Nos. 93974, 93975.United States Board of Tax Appeals39 B.T.A. 1163; 1939 BTA LEXIS 921; May 31, 1939, Promulgated *921 The taxpa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617802/ | Estate of John H. Wheeler, Deceased, Elliott H. Wheeler and Rollo C. Wheeler, Executors, Petitioners, et al., 1 v. Commissioner of Internal Revenue, RespondentWheeler v. CommissionerDocket Nos. 107255, 107258, 107260, 107263, 107265United States Tax Court1 T.C. 640; 1943 U.S. Tax Ct. LEXIS 227; February 24, 1943, Promu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617804/ | Austin Transit, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. Bus Leasing Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent. Zachry Realty Co., Petitioner, v. Commissioner of Internal Revenue, RespondentAustin Transit, Inc. v. CommissionerDocket Nos. 35411, 35412, 35413Unit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617805/ | Walter E. Godfrey v. Commissioner.Godfrey v. CommissionerDocket No. 21032.United States Tax Court1950 Tax Ct. Memo LEXIS 222; 9 T.C.M. (CCH) 313; T.C.M. (RIA) 50094; April 7, 1950*222 Walter E. Godfrey, Esq., pro se. Pershing W. Burgard, Esq., for the respondent. MURDOCKMemorandum Findings of Fact and Opinion The Co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617806/ | DENVER W. MCDONALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcDonald v. CommissionerDocket No. 5458-93United States Tax CourtT.C. Memo 1995-359; 1995 Tax Ct. Memo LEXIS 363; 70 T.C.M. (CCH) 271; August 2, 1995, Filed *363 Decision will be entered under Rule 155. For petitioner: Roderick L. MacKenzie... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617807/ | GREENWOOD PACKING PLANT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Greenwood Packing Plant v. CommissionerDocket No. 101593.United States Board of Tax Appeals46 B.T.A. 632; 1942 BTA LEXIS 840; March 13, 1942, Promulgated *840 1. Petitioner during the taxable year 1935 was engaged, among other things... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617808/ | Keith Misegades and Alice Misegades, Petitioners v. Commissioner of Internal Revenue, RespondentMisegades v. CommissionerDocket No. 938-68United States Tax Court53 T.C. 477; 1969 U.S. Tax Ct. LEXIS 5; December 24, 1969, Filed *5 Decision will be entered for respondent. Held, petitioners are not entitled to deduct depr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617811/ | Anthony Guzzetta, Petitioner v. Commissioner of Internal Revenue, RespondentGuzzetta v. CommissionerDocket No. 1855-78United States Tax Court78 T.C. 173; 1982 U.S. Tax Ct. LEXIS 140; 78 T.C. No. 13; February 2, 1982, Filed *140 Evidence obtained by State police officers in violation of petitioner's Fourth Amendment ri... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/6113477/ | Cite as: 595 U. S. ____ (2022) 1
KAGAN, J., dissenting
SUPREME COURT OF THE UNITED STATES
_________________
No. 21A372
_________________
JOHN Q. HAMM, COMMISSIONER, ALABAMA
DEPARTMENT OF CORRECTIONS... | 01-04-2023 | 01-28-2022 |
https://www.courtlistener.com/api/rest/v3/opinions/709360/ | 71 F.3d 878
U.S.v.Ledesma*
NO. 94-20860
United States Court of Appeals,Fifth Circuit.
Nov 16, 1995
Appeal From: S.D.Tex., No. CR-H-94-123-1
1
AFFIRMED.
*
Fed.R.App.P. 34(a); 5th Cir.R. 34.2 | 01-04-2023 | 04-17-2012 |
https://www.courtlistener.com/api/rest/v3/opinions/2216888/ | 290 N.W.2d 273 (1980)
Glenn STADHEIM and Harlan Stadheim, Plaintiffs and Appellants,
v.
Richard BECKING, Defendant and Respondent.
No. 12673.
Supreme Court of South Dakota.
Argued January 22, 1980.
Decided March 26, 1980.
R. Greg Bartron of Osheim, Fox & Bartron, Watertown, for plaintiffs and appellants.
Thomas P. Tonn... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4617812/ | FLOYD EUGENE SWARTZ, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSwartz v. CommissionerDocket No. 10537-86.United States Tax CourtT.C. Memo 1987-582; 1987 Tax Ct. Memo LEXIS 585; 54 T.C.M. (CCH) 1153; T.C.M. (RIA) 87582; November 24, 1987. Floyd Eugene Swartz, Jr., pro se. Dale P. Kensinger, for res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617813/ | MELCHOR B. CRISTOBAL AND NADINE A. CRISTOBAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCristobal v. CommissionerDocket No. 17838-80.United States Tax CourtT.C. Memo 1982-522; 1982 Tax Ct. Memo LEXIS 232; 44 T.C.M. (CCH) 1095; T.C.M. (RIA) 82522; September 13, 1982. Lonnie G. McGee, for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617815/ | Wally Harper, Petitioner v. Commissioner of Internal Revenue, RespondentHarper v. CommissionerDocket No. 23637-89United States Tax Court99 T.C. 533; 1992 U.S. Tax Ct. LEXIS 82; 99 T.C. No. 28; October 29, 1992, Filed *82 An appropriate order imposing a sanction on Herbert G. Feinson will be issued, and an order of dism... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617817/ | C. A. Hawkins v. Commissioner.Hawkins v. CommissionerDocket No. 10622.United States Tax Court1947 Tax Ct. Memo LEXIS 65; 6 T.C.M. (CCH) 1087; T.C.M. (RIA) 47277; October 8, 1947*65 1. The fair market value of petitioner's fig orchard as of 1935, and the life expectancy of the fig trees, determined for depreciation pur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617818/ | RALPH H. CROSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cross v. CommissionerDocket No. 33767.United States Board of Tax Appeals20 B.T.A. 929; 1930 BTA LEXIS 2002; September 23, 1930, Promulgated *2002 In 1925 the petitioner determined a certain debt to be worthless, charged it off his books and cl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617821/ | GEO. FEICK & SONS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Geo. Feick & Sons Co. v. CommissionerDocket Nos. 8796, 13757, 18644.United States Board of Tax Appeals7 B.T.A. 106; 1927 BTA LEXIS 3256; May 26, 1927, Promulgated *3256 Amounts credited to the officers of the petitioner corporation and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617823/ | APPEAL OF SIDNEY P. DINE, AS EXECUTOR OF THE ESTATE OF PHILLIP DINE, DECEASED.Dine v. CommissionerDocket No. 3783.United States Board of Tax Appeals3 B.T.A. 166; 1925 BTA LEXIS 2018; November 25, 1925, Decided Submitted November 4, 1925. *2018 Stanley Matthews, Esq., for the taxpayer. J. Sterling Halstead Esq., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617824/ | Sofie Eger v. Commissioner.Eger v. CommissionerDocket No. 2866-64.United States Tax CourtT.C. Memo 1966-192; 1966 Tax Ct. Memo LEXIS 93; 25 T.C.M. (CCH) 986; T.C.M. (RIA) 66192; August 30, 1966Benjamin Tannenbaum, 350 Fifth Ave., New York, N. Y., for the petitioner. John B. Murray, Jr., for the respondent. TANNENWALDM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617826/ | Estate of Virginia Loren Ray, Andrew M. Ray, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Ray v. CommissionerDocket No. 4836-68United States Tax Court54 T.C. 1170; 1970 U.S. Tax Ct. LEXIS 130; May 27, 1970, Filed *130 Decision will be entered for the respondent. Under the terms of her ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617827/ | A. G. HULL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hull v. CommissionerDocket No. 48693.United States Board of Tax Appeals33 B.T.A. 178; 1935 BTA LEXIS 794; October 10, 1935, Promulgated *794 1. Where the president of a corporation in 1925 took possession of its certificates of deposit and held t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617829/ | DONALD H. ALLEN AND PEGGY P. ALLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAllen v. CommissionerDocket No. 16567-79.United States Tax CourtT.C. Memo 1982-93; 1982 Tax Ct. Memo LEXIS 648; 43 T.C.M. (CCH) 620; T.C.M. (RIA) 82093; February 23, 1982. *648 Despite warnings from the Court, petitioners i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617831/ | JOSEPH R. LAIRD, JR., AND PATRICIA J. LAIRD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLaird v. CommissionerDocket No. 2718-83United States Tax CourtT.C. Memo 1994-564; 1994 Tax Ct. Memo LEXIS 572; 68 T.C.M. (CCH) 1191; T.C.M. (RIA) 94564; November 10, 1994, Filed *572 Decision will be entered under R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617832/ | GOULD-MERSEREAU CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENTGould-Mersereau Co. v. CommissionerDocket No. 18207.United States Board of Tax Appeals21 B.T.A. 1316; 1931 BTA LEXIS 2211; January 22, 1931, Promulgated *2211 1. The period for assessment having been extended by a consent in writing... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617833/ | Marie E. Rolf v. Commissioner.Rolf v. CommissionerDocket No. 930.United States Tax Court1943 Tax Ct. Memo LEXIS 156; 2 T.C.M. (CCH) 591; T.C.M. (RIA) 43377; August 7, 1943*156 Charles W. Moxley, Esq., for the petitioner. Elmer L. Corbin, Esq., for the respondent. SMITH Memorandum Opinion SMITH, Judge: The respondent ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617834/ | GEORGE W. CRAWFORD ESTATE, ANNIE LAURIE CRAWFORD AND THE UNION TRUST COMPANY OF PITTSBURGH, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARTHA SHARP CRAWFORD TRUST, ANNIE LAURIE CRAWFORD AND THE UNION TRUST COMPANY OF PITTSBURGH, TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617835/ | ROBERT A. GWINNER and PATRICIA D. GWINNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGwinner v. CommissionerDocket No. 3988-74.United States Tax CourtT.C. Memo 1975-270; 1975 Tax Ct. Memo LEXIS 103; 34 T.C.M. (CCH) 1163; T.C.M. (RIA) 750270; August 25, 1975, Filed *103 J. Robert Jackson, for the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617836/ | Ideal Basic Industries, Inc., and Subsidiaries, Petitioners v. Commissioner of Internal Revenue, RespondentIdeal Basic Industries, Inc. v. CommissionerDocket No. 11847-78United States Tax Court82 T.C. 352; 1984 U.S. Tax Ct. LEXIS 101; 82 T.C. No. 28; February 29, 1984, Filed *101 Decision will be entered under Rule 155... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617839/ | Estate of Willard H. Cummings, Deceased, H. King Cummings, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentCummings v. CommissionerDocket No. 55613United States Tax Court31 T.C. 986; 1959 U.S. Tax Ct. LEXIS 243; February 11, 1959, Filed *243 Decision will be entered under Rule 50. Decedent created... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617840/ | ARNOLD AND JUDITH BERGER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Berger v. CommissionerDocket Nos. 19149-90, 19150-90, 19157-90, 19269-90, 6164-91, 6165-91, 18516-91, 16893-92, 16894-92, 16895-92, 16896-92United States Tax CourtT.C. Memo 1994-298; 1994 Tax Ct. Memo LEXIS 303; 67 T.C.M. (C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617841/ | Estate of Henry C. Beal, Deceased, Dick H. Beal, Administrator, Petitioner v. Commissioner of Internal Revenue, RespondentBeal v. CommissionerDocket No. 2765-64United States Tax Court47 T.C. 269; 1966 U.S. Tax Ct. LEXIS 9; December 8, 1966, Filed *9 Decision will be entered under Rule 50. Decedent retired on July 1, 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617843/ | VERNON L. and ELNA S. ANDERSON, Ptitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnderson v. CommissionerDocket No. 7586-77.United States Tax CourtT.C. Memo 1979-309; 1979 Tax Ct. Memo LEXIS 216; 38 T.C.M. (CCH) 1206; T.C.M. (RIA) 79309; August 13, 1979, Filed *216 Petitioner's employment as a tenured associa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617844/ | Harry J. Miller v. Commissioner.Miller v. CommissionerDocket No. 34877.United States Tax Court1953 Tax Ct. Memo LEXIS 261; 12 T.C.M. (CCH) 506; T.C.M. (RIA) 53160; May 8, 1953Robert W. Crowe, Esq., for the petitioner. Harold H. Hart, Esq., for the respondent. RAUMMemorandum Findings of*262 Fact and Opinion The respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617846/ | WILLIAM ROBERT CAMPBELL AND PATRICIA LOUISE CAMPBELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCampbell v. CommissionerDocket No. 25809-81.United States Tax CourtT.C. Memo 1983-246; 1983 Tax Ct. Memo LEXIS 540; 46 T.C.M. (CCH) 33; T.C.M. (RIA) 83246; May 4, 1983. William Robert Campbell and Patricia ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617847/ | Cornelius Wierschem, Petitioner v. Commissioner of Internal Revenue, RespondentWierschem v. CommissionerDocket No. 11197-81United States Tax Court82 T.C. 718; 1984 U.S. Tax Ct. LEXIS 74; 82 T.C. No. 55; May 7, 1984, Filed *74 Decision will be entered for the respondent. Petitioner sold three tracts of farmland during ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617848/ | Allied Trades Club, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentAllied Trades Club, Inc. v. CommissionerDocket No. 50115United States Tax Court23 T.C. 1017; 1955 U.S. Tax Ct. LEXIS 229; March 14, 1955, Filed *229 Decision will be entered for the respondent. Exempt Corporations -- Social Club -- Se... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617849/ | Andrew F. Kay and Mary M. Kay v. Commissioner.Kay v. CommissionerDocket No. 5547-69.United States Tax CourtT.C. Memo 1971-211; 1971 Tax Ct. Memo LEXIS 122; 30 T.C.M. (CCH) 870; T.C.M. (RIA) 71211; August 24, 1971, Filed *122 Clyde R. Maxwell, for the petitioners. Allan D. Teplinsky, for the respondent. RAUMSupplementa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617850/ | CAMPBELL TRANSPORTATION COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Campbell Transp. Co. v. CommissionerDocket Nos. 100296, 100297.United States Board of Tax Appeals43 B.T.A. 417; 1941 BTA LEXIS 1507; January 23, 1941, Promulgated *1507 The petitioner in the taxable year 1936 set aside for and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617851/ | Clement Brzezinski and the Estate of Bernice Brzezinski, Deceased, Clement Brzezinski, Administrator, Petitioners, v. Commissioner of Internal Revenue, RespondentBrzezinski v. CommissionerDocket No. 35557United States Tax Court23 T.C. 192; 1954 U.S. Tax Ct. LEXIS 57; October 29, 1954, Filed *57 Petitioners' motion to d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617852/ | ARCTIC ICE MACHINE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Arctic Ice Machine Co. v. CommissionerDocket No. 41289.United States Board of Tax Appeals23 B.T.A. 1223; 1931 BTA LEXIS 1749; July 21, 1931, Promulgated *1749 In entering into a plan for the combination of several corporations, pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617854/ | JAMES W. CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentClark v. CommissionerDocket No. 16222-92United States Tax CourtT.C. Memo 1993-107; 1993 Tax Ct. Memo LEXIS 129; 65 T.C.M. (CCH) 2150; March 25, 1993, Filed *129 An order of dismissal for lack of jurisdiction will be entered. James W. Clark, pro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617855/ | BILL R. AND JOYCE L. JARRETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJarrett v. CommissionerDocket No. 16189-89United States Tax CourtT.C. Memo 1992-181; 1992 Tax Ct. Memo LEXIS 218; 63 T.C.M. (CCH) 2568; March 26, 1992, Filed *218 Decision will be entered for respondent. Christopher D. Rhodes, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617856/ | EDWARD H. BOSEKER and YVONNE J. BOSEKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoseker v. CommissionerDocket No. 27643-82.United States Tax CourtT.C. Memo 1986-353; 1986 Tax Ct. Memo LEXIS 251; 52 T.C.M. (CCH) 70; T.C.M. (RIA) 86353; August 6, 1986. Howard M. Larsen, for the petitioners. Patrick E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617857/ | KEVIN B. KIMBERLIN AND JONI R. STEELE, ET AL. 1, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Kimberlin v. Comm'rNos. 24499-04, 24500-04, 8752-05 United States Tax Court128 T.C. 163; 2007 U.S. Tax Ct. LEXIS 13; 128 T.C. No. 13; May 8, 2007, Filed *13 X and Y entered into a private placement agreement, p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/6113479/ | NOT RECOMMENDED FOR PUBLICATION
File Name: 22a0051n.06
Case No. 20-5577
UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT
... | 01-04-2023 | 01-28-2022 |
https://www.courtlistener.com/api/rest/v3/opinions/4562769/ | J-A10004-20
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
IN RE: ADOPTION OF: C.M., A : IN THE SUPERIOR COURT OF
MINOR : PENNSYLVANIA
:
:
... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1916085/ | 225 N.J. Super. 365 (1988)
542 A.2d 510
STATE OF NEW JERSEY
v.
MARY ANN MAIORANNA, CHARLES OGLESBY, DEFENDANTS.
Superior Court of New Jersey, Law Division (Criminal), Bergen County.
Decided April 4, 1988.
*366 Dennis Kwasnik, Asst. Prosecutor on behalf of the State.
*367 Roger W. Breslin, Jr., argued the cause for defe... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4617859/ | GUARANTEE TITLE & TRUST CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guarantee Title & Trust Co. v. CommissionerDocket No. 6063.United States Board of Tax Appeals10 B.T.A. 599; 1928 BTA LEXIS 4066; February 8, 1928, Promulgated *4066 Loss on sale of securities allowed. Stanley Spurrier, C.P.A., fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617860/ | ROBERT V. AND LOYCE H. PANOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPanos v. CommissionerDocket No. 2844-91United States Tax CourtT.C. Memo 1992-474; 1992 Tax Ct. Memo LEXIS 494; 64 T.C.M. (CCH) 542; 15 Employee Benefits Cas. (BNA) 2454; August 19, 1992, Filed *494 Decision will be entered for res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617861/ | HANS H. AND CHERYL E. HAMMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHammann v. CommissionerDocket No. 15779-88United States Tax CourtT.C. Memo 1989-361; 1989 Tax Ct. Memo LEXIS 360; 57 T.C.M. (CCH) 1045; T.C.M. (RIA) 89361; July 24, 1989Richard E. Schneyer and Herta von Stiegel, for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617863/ | ESTATE OF GEORGE S. CARSON, Deceased, ELISABETH F. CARSON, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Carson v. CommissionerDocket No. 885-73.United States Tax CourtT.C. Memo 1974-313; 1974 Tax Ct. Memo LEXIS 6; 33 T.C.M. (CCH) 1434; T.C.M. (RIA) 740313; December 18, 1974, Filed. Wi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617865/ | MAY E. KADERLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kaderly v. CommissionerDocket No. 32671.United States Board of Tax Appeals21 B.T.A. 582; 1930 BTA LEXIS 1832; December 8, 1930, Promulgated *1832 Respondent's determination of deficiencies in income tax and penalties approved. B. M. Coon, Esq... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617866/ | WARD GULVIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGulvin v. CommissionerDocket No. 641-81.United States Tax CourtT.C. Memo 1982-418; 1982 Tax Ct. Memo LEXIS 328; 44 T.C.M. (CCH) 574; T.C.M. (RIA) 82418; July 26, 1982. *328 Ward Gulvin, pro se. John S. Winkler and Judy K. Hunt, for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617867/ | WEBB-CRAWFORD CO., PETITIONER, v.. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Webb-Crawford Co. v. CommissionerDocket No. 8949.United States Board of Tax Appeals10 B.T.A. 1172; 1928 BTA LEXIS 3936; March 6, 1928, Promulgated *3936 Debts not ascertained to be worthless and not charged off during the taxable year held... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617868/ | WILLIAM MAXWELL CONLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FREDERICK WILLIAM DOCKET, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CARL ELMER LINDSAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Conley v. CommissionerDocket Nos. 26307, 26677, 26861.United State... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617869/ | PACIFIC SOUTHWEST TRUST & SAVINGS BANK, NOW LOS ANGELES-FIRST NATIONAL TRUST & SAVINGS BANK, EXECUTOR OF THE WILL OF RICHARD SYKES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pacific Southwest Trust & Sav. Bank v. CommissionerDocket No. 12136.United States Board of Tax Appeals14 B.T.A. 1372; 1929 BTA L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617871/ | Charles H. Babcock, Alleged Donee and Transferee v. Commissioner. Safe Deposit and Trust Company of Baltimore, Alleged Trustee and Transferee v. Commissioner.Charles H. Babcock v. CommissionerDocket Nos. 110091, 110092.United States Tax Court1945 Tax Ct. Memo LEXIS 301; 4 T.C.M. (CCH) 202; T.C.M. (RIA) 45062; February ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617872/ | KEENE P. PETERSON and HELEN F. PETERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Peterson v. CommissionerDocket No. 12677-82.United States Tax CourtT.C. Memo 1984-554; 1984 Tax Ct. Memo LEXIS 116; 48 T.C.M. (CCH) 1422; T.C.M. (RIA) 84554; October 17, 1984. *116 Held, petitioner does not qualify for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617873/ | NEAL SCHNEIDER AND LINDA L. SCHNEIDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSCHNEIDER v. COMMISSIONERDocket No. 3784-76.United States Tax CourtT.C. Memo 1978-447; 1978 Tax Ct. Memo LEXIS 67; 37 T.C.M. (CCH) 1847-30; November 7, 1978, Filed Neal Schneider, pro se. John W. Dierker, for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617874/ | ROBERT B. AND BARBARA L. DEATELHAUSER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDeatelhauser v. CommissionerDocket No. 8689-91United States Tax CourtT.C. Memo 1994-309; 1994 Tax Ct. Memo LEXIS 312; 68 T.C.M. (CCH) 23; July 6, 1994, Filed *312 Decision will be entered under Rule 155. Robert B. and Ba... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617875/ | Estate of Franklin A. Morse, Deceased, The First National Bank of Southwestern Michigan, Administrator, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Morse v. CommissionerDocket No. 7740-74United States Tax Court69 T.C. 408; 1977 U.S. Tax Ct. LEXIS 14; December 6, 1977, Filed *14 Decision will be ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617877/ | TAPROOT ADMINISTRATIVE SERVICES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTaproot Admin. Servs. v. Comm'rNo. 15396-07United States Tax Court133 T.C. 202; 2009 U.S. Tax Ct. LEXIS 29; 133 T.C. No. 9; September 29, 2009, Filed*29 R determined that P is ineligible for S corporation status in 2003 bec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617880/ | ALFRED E. GALLADE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGallade v. CommissionerDocket Nos. 791-94, 792-94.United States Tax Court106 T.C. 355; 1996 U.S. Tax Ct. LEXIS 21; 106 T.C. No. 20; 20 Employee Benefits Cas. (BNA) 1225; May 28, 1996, Filed *21 Decision will be entered under Rule 155. C, P's... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617881/ | HELEN PITTS PARKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE A. MOORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DIVIE B. DUFFIELD AND HELEN PITTS PARKER, EXECUTORS OF THE LAST WILL AND TESTAMENT OF ARTHUR M. PARKER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617882/ | Moyer P. Hendrix v. Commissioner. Office Communications Company, Inc. v. Commissioner.Hendrix v. CommissionerDocket Nos. 3284-67, 750-69, 751-69, 3513-69.United States Tax CourtT.C. Memo 1972-29; 1972 Tax Ct. Memo LEXIS 227; 31 T.C.M. (CCH) 105; T.C.M. (RIA) 72029; February 7, 1972, Filed. *227 For the years 1959 thr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617884/ | Estate of Mary E. Morris, Jr., Hazel J. Doyle, Executrix v. Commissioner.Estate of Morris v. CommissionerDocket No. 1615-64.United States Tax CourtT.C. Memo 1966-191; 1966 Tax Ct. Memo LEXIS 92; 25 T.C.M. (CCH) 974; T.C.M. (RIA) 66191; August 30, 1966Edward S. Bentley, for the petitioner. Robert D. Whoriskey, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617885/ | EUGENE T. CHAPMAN and MARIE CHAPMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChapman v. CommissionerDocket No. 3180-80.United States Tax CourtT.C. Memo 1982-415; 1982 Tax Ct. Memo LEXIS 325; 44 T.C.M. (CCH) 554; T.C.M. (RIA) 82415; July 26, 1982. *325 In 1966, P retired on disability, but at the ti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617886/ | Estate of Luis G. Egger, Deceased, James H. Powell, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Egger v. CommissionerDocket No. 39777-86United States Tax Court89 T.C. 726; 1987 U.S. Tax Ct. LEXIS 140; 89 T.C. No. 50; September 30, 1987; As amended October 8, 1987 September 23, 1987, Fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617888/ | Harry Bennett v. Commissioner.Bennett v. CommissionerDocket No. 1085-64.United States Tax CourtT.C. Memo 1968-71; 1968 Tax Ct. Memo LEXIS 226; 27 T.C.M. (CCH) 365; T.C.M. (RIA) 68071; April 23, 1968. Filed *226 Petitioner, a resident of Biloxi, accepted wagers on sporting events such as baseball and football games. He... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617889/ | Allan A. Seserman and Charlotte R. Seserman v. Commissioner. Charlotte Seserman and Allan Seserman v. Commissioner.Seserman v. CommissionerDocket Nos. 84938, 94343.United States Tax CourtT.C. Memo 1962-191; 1962 Tax Ct. Memo LEXIS 118; 21 T.C.M. (CCH) 1042; T.C.M. (RIA) 62191; August 10, 1962Allan A. Seserman, pro se, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617890/ | DENNIS K. HOY AND BETH S. HOY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHoy v. CommissionerDocket No. 21588-89United States Tax CourtT.C. Memo 1991-575; 1991 Tax Ct. Memo LEXIS 623; 62 T.C.M. (CCH) 1298; T.C.M. (RIA) 91575; November 26, 1991, Filed *623 Decision will be entered for the respondent. K... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617892/ | Estate of Howard H. Straughn, Deceased, Iris Straughn, Executrix, and Iris Straughn, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Straughn v. CommissionerDocket No. 4615-68United States Tax Court55 T.C. 21; 1970 U.S. Tax Ct. LEXIS 57; October 7, 1970, Filed *57 Decision will be entered under Rul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617893/ | Samuel Keanini and Moanikiala Jellinger, Petitioners v. Commissioner of Internal Revenue, RespondentKeanini v. CommissionerDocket No. 5663-87United States Tax Court94 T.C. 41; 1990 U.S. Tax Ct. LEXIS 4; 94 T.C. No. 4; January 30, 1990January 30, 1990, Filed *4 Decision will be entered under Rule 155. Ps carried on a d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617894/ | Gabriel T. Pap and Ilona Pap v. Commissioner.Pap v. CommissionerDocket No. 83077.United States Tax CourtT.C. Memo 1962-82; 1962 Tax Ct. Memo LEXIS 229; 21 T.C.M. (CCH) 417; T.C.M. (RIA) 62082; April 10, 1962*229 Gabriel T. Pap, Esq., pro se., 57 E. 67th St., New York, N. Y. Joseph M. Touhill, Esq., for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617895/ | Louis Rubino v. Commissioner. Catherine Rubino v. Commissioner.Rubino v. CommissionerDocket Nos. 16667, 16668.United States Tax Court1949 Tax Ct. Memo LEXIS 3; 8 T.C.M. (CCH) 1095; T.C.M. (RIA) 49288; December 28, 1949*3 Upon the facts, held, petitioners held the property involved primarily for sale to customers in th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617896/ | GARY L. SCHLAFER and LINDA SCHLAFER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchlafer v. CommissionerDocket No. 20029-87United States Tax CourtT.C. Memo 1990-66; 1990 Tax Ct. Memo LEXIS 66; 58 T.C.M. (CCH) 1374; T.C.M. (RIA) 90066; February 13, 1990Barton T. Sprunger, Mark J. Richards, and James R. F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617897/ | B.B. RIDER CORP. ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent B. B. Rider Corp. v. CommissionerDockets Nos. 7883-74, 7887-74, 7039-77, 9214-77, 9227-77.United States Tax CourtT.C. Memo 1982-98; 1982 Tax Ct. Memo LEXIS 653; 43 T.C.M. (CCH) 637; T.C.M. (RIA) 82098; February 23, 1982. *653 Held: ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617898/ | JESSIE PRITCHARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pritchard v. CommissionerDocket No. 90172.United States Board of Tax Appeals40 B.T.A. 1289; 1939 BTA LEXIS 732; December 26, 1939, Promulgated *732 A national bank, X, proposed to acquire the assets and business of another national bank, Y, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617900/ | L. M. Fischer, Petitioner, v. Commissioner of Internal Revenue, Respondent. Pearl Fischer, Petitioner, v. Commissioner of Internal Revenue, RespondentFischer v. CommissionerDocket Nos. 21153, 21154United States Tax Court14 T.C. 792; 1950 U.S. Tax Ct. LEXIS 205; May 10, 1950, Promulgated *205 Decision will be entered u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617902/ | MCGOWIN-FOSHEE LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McGowin-Foshee Lumber Co. v. CommissionerDocket No. 34466.United States Board of Tax Appeals20 B.T.A. 223; 1930 BTA LEXIS 2171; July 15, 1930, Promulgated *2171 The petitioner is a transferee of the McGowin-Foshee Lumber Co. of Alab... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617904/ | Theodore Wesley Graske, Petitioner, v. Commissioner of Internal Revenue, RespondentGraske v. CommissionerDocket No. 38702United States Tax Court20 T.C. 418; 1953 U.S. Tax Ct. LEXIS 153; May 21, 1953, Promulgated *153 Decision will be entered for the respondent. Where wife has gross income, husband filing separate retu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617905/ | VIRGIL M. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMartin v. CommissionerDocket No. 2842-86United States Tax CourtT.C. Memo 1988-461; 1988 Tax Ct. Memo LEXIS 506; 56 T.C.M. (CCH) 302; T.C.M. (RIA) 88461; September 22, 1988. Virgil M. Martin, pro se. Mike Jorgensen, for the respondent. WELLSM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617908/ | HARVEY and AUDREY THOMAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThomas v. CommissionerDocket No. 12904-78.United States Tax CourtT.C. Memo 1984-72; 1984 Tax Ct. Memo LEXIS 605; 47 T.C.M. (CCH) 1091; T.C.M. (RIA) 84072; February 13, 1984. *605 Ps, husband and wife, were engaged in the trucking bus... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617909/ | TED DIERKER AND CHRISTINA DIERKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDierker v. CommissionerDocket No. 5450-92United States Tax CourtT.C. Memo 1994-422; 1994 Tax Ct. Memo LEXIS 430; 68 T.C.M. (CCH) 535; August 23, 1994, Filed *430 Decision will be entered under Rule 155. For petitioners: John... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617911/ | Richard E. Murphy, Jr., and Nancy D. Murphy, Petitioners v. Commissioner of Internal Revenue, RespondentMurphy v. CommissionerDocket No. 42417-84United States Tax Court84 T.C. 1284; 1985 U.S. Tax Ct. LEXIS 69; 84 T.C. No. 69; June 6, 1985. June 6, 1985, Filed *69 Decision will be entered for the respondent. Ps calcul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617912/ | THEODORE R. GIERGIELEWICZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGiergielewicz v. CommissionerDocket No. 14995-81.United States Tax CourtT.C. Memo 1982-172; 1982 Tax Ct. Memo LEXIS 573; 43 T.C.M. (CCH) 981; T.C.M. (RIA) 82172; April 6, 1982. Theodore R. Giergielewicz, pro se. Francis J. Strapp, Jr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617913/ | Donald G. Smith, Petitioner v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 5448-76United States Tax Court91 T.C. 1049; 1988 U.S. Tax Ct. LEXIS 150; 91 T.C. No. 66; December 12, 1988. December 12, 1988, Filed *150 Respondent's motion will be granted, and decision will be entered for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/396099/ | 661 F.2d 942
U. S.v.Hines
81-5113
UNITED STATES COURT OF APPEALS Ninth Circuit
8/20/81
1
D.Nev.
VACATED IN PAR | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4617916/ | EDWIN DUMBLE CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENTEdwin Dumble Co. v. CommissionerDocket No. 13723.United States Board of Tax Appeals9 B.T.A. 591; 1927 BTA LEXIS 2551; December 15, 1927, Promulgated *2551 In determining whether expenditures made upon property to fit it for use are capi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617917/ | PIETRO CRESPI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crespi v. CommissionerDocket No. 103132.United States Board of Tax Appeals44 B.T.A. 670; 1941 BTA LEXIS 1290; June 6, 1941, Promulgated *1290 Held, on the facts, that the petitioner was in the taxable year domiciled in Texas, and entitled to rep... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617918/ | NEIL LATTIN AND RHONDA SHULMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLattin v. CommissionerDocket Nos. 7003-91, 26782-91United States Tax CourtT.C. Memo 1995-233; 1995 Tax Ct. Memo LEXIS 235; 69 T.C.M. (CCH) 2734; May 30, 1995, Filed *235 An appropriate order will be issued denying petitioners mo... | 01-04-2023 | 11-21-2020 |
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