url stringlengths 56 59 | text stringlengths 3 913k | downloaded_timestamp stringclasses 1
value | created_timestamp stringlengths 10 10 |
|---|---|---|---|
https://www.courtlistener.com/api/rest/v3/opinions/4617919/ | MARVIN JAMES MANYPENNY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentManypenny v. CommissionerDocket No. 7159-91United States Tax CourtT.C. Memo 1992-260; 1992 Tax Ct. Memo LEXIS 281; 63 T.C.M. (CCH) 2929; May 6, 1992, Filed *281 Decision will be entered under Rule 155. Mary J. Streitz and C. Ann Olson, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617920/ | Hart-Bartlett-Sturtevant Grain Co., Petitioner, v. Commissioner of Internal Revenue, RespondentHart-Bartlett-Sturtevant Grain Co. v. CommissionerDocket No. 17838United States Tax Court12 T.C. 760; 1949 U.S. Tax Ct. LEXIS 204; May 12, 1949, Promulgated *204 Decision will be entered under Rule 50. 1. Petitioner, a corpo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617922/ | Constantine Thomas and Marie Thomas v. Commissioner.Thomas v. CommissionerDocket Nos. 47178, 47179.United States Tax CourtT.C. Memo 1955-46; 1955 Tax Ct. Memo LEXIS 294; 14 T.C.M. (CCH) 156; T.C.M. (RIA) 55046; February 24, 1955*294 Held: 1. Deficiencies determined by net worth and expenditures method sustained with m... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617923/ | Weirton Ice & Coal Supply Co., Petitioner, v. Commissioner of Internal Revenue, RespondentWeirton Ice & Coal Supply Co. v. CommissionerDocket Nos. 43459, 43694United States Tax Court24 T.C. 374; 1955 U.S. Tax Ct. LEXIS 175; June 10, 1955, Filed *175 Decisions will be entered under Rule 50. Petitioner contracted to go ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617924/ | KEVIN R. GURULE AND DAWN M. GURULE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Gurule v. Comm'rDocket No. 13323-13L United States Tax Court2015 Tax Ct. Memo LEXIS 81; March 31, 2015, FiledDecision text below is the first available text from the court; it has not been editorially reviewed by LexisNexis.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617926/ | Scio Oil and Gas Company, Petitioner, v. Commissioner of Internal Revenue, RespondentScio Oil & Gas Co. v. CommissionerDocket No. 56466United States Tax Court28 T.C. 426; 1957 U.S. Tax Ct. LEXIS 184; 7 Oil & Gas Rep. 704; May 23, 1957, Filed *184 Decision will be entered under Rule 50. Petitioner is a corporation enga... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617928/ | W. K. Buckley, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentW. K. Buckley, Inc. v. CommissionerDocket No. 6242United States Tax Court5 T.C. 787; 1945 U.S. Tax Ct. LEXIS 77; September 21, 1945, Promulgated *77 Decision will be entered for the respondent. Treatment in income tax return of foreign tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617929/ | Martin Bromley and Allyn Bromley v. Commissioner.Bromley v. CommissionerDocket Nos. 84961, 84962, 85106, 87770.United States Tax CourtT.C. Memo 1964-316; 1964 Tax Ct. Memo LEXIS 22; 23 T.C.M. (CCH) 1936; T.C.M. (RIA) 640316; December 9, 1964Bert B. Rand, Hans A. Nathan, and Samuel Reisman, for the petitioners. Earl C. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617932/ | Harold Gross and Ruth Gross v. Commissioner.Gross v. CommissionerDocket No. 3311-63.United States Tax CourtT.C. Memo 1966-125; 1966 Tax Ct. Memo LEXIS 158; 25 T.C.M. (CCH) 639; T.C.M. (RIA) 66125; June 9, 1966*158 Held: 1. Respondent's determination that petitioner, Harold Gross, received substantial additional sums a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617933/ | Bertram Levy v. Commissioner.Levy v. CommissionerDocket No. 13440.United States Tax Court1948 Tax Ct. Memo LEXIS 192; 7 T.C.M. (CCH) 272; T.C.M. (RIA) 48077; May 12, 1948*192 Sanford Becker, Esq., 11 W. 42nd St., New York, N. Y., for the petitioner. R. O. Carlsen, Esq., for the respondent. HARLAN Memorandum Opinion H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617936/ | THE MUTUAL LIFE INSURANCE COMPANY OF NEW YORK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mutual Life Ins. Co. v. CommissionerDocket No. 9764.United States Board of Tax Appeals23 B.T.A. 749; 1931 BTA LEXIS 1831; June 17, 1931, Promulgated *1831 In 1917, the former counsel of petitioner in Austria, wit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617938/ | MILWAUKEE-WAUKESHA BREWING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Milwaukee-Waukesha Brewing Co. v. CommissionerDocket No. 5322.United States Board of Tax Appeals15 B.T.A. 579; 1929 BTA LEXIS 2825; February 25, 1929, Promulgated *2825 OBSOLESCENCE OF BREWERY PLANT, due to national prohibition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617939/ | FRANCIS T. SCHMITZ and KATHLEEN A. SCHMITZ, Petititioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchmitz v. CommissionerDocket No. 2963-76.United States Tax CourtT.C. Memo 1978-292; 1978 Tax Ct. Memo LEXIS 216; 37 T.C.M. (CCH) 1229; T.C.M. (RIA) 78292; July 31, 1978, Filed Gregory Gramling, Jr., for the petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617940/ | GAIL P. CHRISTENSEN AND MARVEL S. CHRISTENSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChristensen v. CommissionerDocket No. 34648-84.United States Tax CourtT.C. Memo 1987-96; 1987 Tax Ct. Memo LEXIS 92; 53 T.C.M. (CCH) 167; T.C.M. (RIA) 87096; February 17, 1987. Gail P. Christensen and Marvel S. Ch... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617941/ | MEMPHIS MEMORIAL PARK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Memphis Memorial Park v. CommissionerDocket Nos. 49259, 53458.United States Board of Tax Appeals28 B.T.A. 1037; 1933 BTA LEXIS 1054; August 11, 1933, Promulgated *1054 1. A percentage of gross sales, set up on petitioner's records as "... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617943/ | William W. Steinhort and Mildred Steinhort v. Commissioner. J. E. McNary and Wilma Jewel McNary v. Commissioner.Steinhort v. CommissionerDocket Nos. 90154, 90495.United States Tax CourtT.C. Memo 1962-233; 1962 Tax Ct. Memo LEXIS 76; 21 T.C.M. (CCH) 1255; T.C.M. (RIA) 62233; October 2, 1962Douglas W. McGregor, Esq., 233... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617944/ | VICTOR CONSTRUCTION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent JOHN VISHNEVSKY and MARGARET ANN VISHNEVSKY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVictor Constr., Inc. v. CommissionerDocket Nos. 7621-72, 7622-72.United States Tax CourtT.C. Memo 1974-256; 1974 Tax Ct. Memo LEXI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617945/ | ARLENE EGGLESTON, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEggleston v. CommissionerDocket No. 8299-82.United States Tax CourtT.C. Memo 1985-327; 1985 Tax Ct. Memo LEXIS 303; 50 T.C.M. (CCH) 333; T.C.M. (RIA) 85327; July 3, 1985. David L. Moore, for the petitioner. Janine L. Hook, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617947/ | Rose L. Simmons v. Commissioner. Mary D. Clark v. Commissioner. E. T. (Jack) Simmons v. Commissioner.Simmons v. CommissionerDocket Nos. 22186, 22187, 22189.United States Tax Court1950 Tax Ct. Memo LEXIS 114; 9 T.C.M. (CCH) 734; T.C.M. (RIA) 50211; August 30, 1950Ben M. Davis, Esq., Mims Bldg., Abilene, Tex., for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617948/ | TUTOR-SALIBA CORPORATION, A CALIFORNIA CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTutor-Saliba Corp. v. CommissionerNo. 3110-98United States Tax Court115 T.C. 1; 2000 U.S. Tax Ct. LEXIS 44; 115 T.C. No. 1; July 17, 2000, Filed *44 An order will be issued denying petitioner's motion for part... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617949/ | RICHARD W. SMITH and WANDA J. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 10854-87United States Tax CourtT.C. Memo 1990-311; 1990 Tax Ct. Memo LEXIS 329; 59 T.C.M. (CCH) 958; T.C.M. (RIA) 90311; June 21, 1990, Filed *329 Decision will be entered under Rule 155. Joe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617950/ | FRANK B. ESSEX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RICHARD P. WHITTY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Essex v. CommissionerDocket Nos. 31126, 31127.United States Board of Tax Appeals21 B.T.A. 270; 1930 BTA LEXIS 1880; November 11, 1930, Promulgated *1880 1. Petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617951/ | The Waterbury Tool Company, Petitioner, v. Commissioner of Internal Revenue, RespondentWaterbury Tool Co. v. CommissionerDocket No. 109880United States Tax Court2 T.C. 904; 1943 U.S. Tax Ct. LEXIS 38; October 22, 1943, Promulgated *38 Decision will be entered for the respondent. Petitioner had a Vinson Act contract wi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617952/ | CHARLES D. FLOYD AND CYNTHIA P. FLOYD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFloyd v. CommissionerDocket No. 2145-73.United States Tax CourtT.C. Memo 1978-368; 1978 Tax Ct. Memo LEXIS 145; 37 T.C.M. (CCH) 1517; T.C.M. (RIA) 78368; September 14, 1978, Filed *145 Held, respondent failed to carry his ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/6113480/ | NOT RECOMMENDED FOR PUBLICATION
File Name: 22a0054n.06
No. 21-3243
UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT FILED
... | 01-04-2023 | 01-28-2022 |
https://www.courtlistener.com/api/rest/v3/opinions/6113482/ | NOT RECOMMENDED FOR PUBLICATION
File Name: 22a0053n.06
Case No. 21-3331
UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT
... | 01-04-2023 | 01-28-2022 |
https://www.courtlistener.com/api/rest/v3/opinions/4617954/ | A. B. SPENCER LUMBER CO. ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.A. B. Spencer Lumber Co. v. CommissionerDocket No. 7639.United States Board of Tax Appeals10 B.T.A. 452; 1928 BTA LEXIS 4106; February 1, 1928, Promulgated *4106 F. G. Rodgers, C.P.A., for the petitioners. Bruce A. Low, Esq.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617955/ | E. SCOTT LERNER (FORMERLY EVELYN MALSACK), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLerner v. CommissionerDocket No. 17649-81.United States Tax CourtT.C. Memo 1982-523; 1982 Tax Ct. Memo LEXIS 233; 44 T.C.M. (CCH) 1097; T.C.M. (RIA) 82523; September 13, 1982. E. Scott Lerner, pro se. Kevin M. Bagley,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617956/ | Appeal of TEXARKANA COTTON OIL CO., INC.Texarkana Cotton Oil Co. v. CommissionerDocket No. 1888.United States Board of Tax Appeals1 B.T.A. 1142; 1925 BTA LEXIS 2639; May 20, 1925, decided Submitted April 16, 1925. *2639 1. The entire cost of expenditures for improvements upon leased buildings, made by taxpayer as a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/346631/ | 556 F.2d 895
In re James Laurel ROMINE, Bankrupt.Harrell SIMPSON, Jr., Trustee, Appellee,v.PHILCO FINANCE CORPORATION, INC., and the Insurance Companyof North America, Surety, Appellants.
No. 76-1535.
United States Court of Appeals,Eighth Circuit.
Submitted Jan. 13, 1977.Decided June 15, 1977.
Chester C. Lowe, Jr., Li... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4617958/ | ABRAHAM C. GROSSMAN and CHANA GROSSMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Grossman v. CommissionerDocket No. 22974-82.United States Tax CourtT.C. Memo 1986-439; 1986 Tax Ct. Memo LEXIS 169; 52 T.C.M. (CCH) 484; T.C.M. (RIA) 86439; September 15, 1986. Richard L. Goldman, for the petitioners. R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617959/ | JOHN J. FLYNN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Flynn v. CommissionerDocket No. 76599.United States Board of Tax Appeals35 B.T.A. 1064; 1937 BTA LEXIS 802; April 30, 1937, Promulgated *802 1. Gain from an exchange of real estate for preferred stock held taxable in the amount of the differen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617960/ | M. H. GRAHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF H. C. STONE, MRS. H. C. STONE, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. G. H. MOORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. C. CHENOWITH, PETITIONER, v. COMMISSIONER OF INTERNA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617961/ | SHERMAN FLAKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; KAREN FLAKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFlake v. CommissionerDocket Nos. 20541-82, 20542-82. 1United States Tax CourtT.C. Memo 1984-647; 1984 Tax Ct. Memo LEXIS 27; 49 T.C.M. (CCH) 300; T.C.M. (RIA) 84647; December... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617963/ | Eugene H. Lorenz v. Commissioner.Eugene H. Lorenz v. CommissionerDocket No. 17811.United States Tax Court1949 Tax Ct. Memo LEXIS 100; 8 T.C.M. (CCH) 720; T.C.M. (RIA) 49199; August 25, 1949*100 On the facts, held: amounts expended for entertainment, for initiation fees, dues and expenses of club membership, and for ma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617965/ | HAROLD W. GUENTHER and MARGARET E. GUENTHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGuenther v. CommissionerDocket No. 1792-73.United States Tax CourtT.C. Memo 1975-194; 1975 Tax Ct. Memo LEXIS 181; 34 T.C.M. (CCH) 834; T.C.M. (RIA) 750194; June 18, 1975, Filed James D. O'Connell, for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617966/ | William S. Baglivo & Isabella Baglivo v. Commissioner.Baglivo v. CommissionerDocket No. 91729.United States Tax CourtT.C. Memo 1962-127; 1962 Tax Ct. Memo LEXIS 183; 21 T.C.M. (CCH) 663; T.C.M. (RIA) 62127; May 25, 1962*183 Albert Squire, Esq., for the respondent. FISHERMemorandum Opinion FISHER, Judge: Respondent de... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617967/ | CITY BANK FARMERS TRUST COMPANY, AS TRUSTEE UNDER AN AGREEMENT WITH GERTRUDE FELDMAN JAMES, DECEASED, DATED FEBRUARY 21, 1930, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.City Bank Farmers Trust Co. v. CommissionerDocket No. 72522.United States Board of Tax Appeals29 B.T.A. 1141; 1934 BTA LEXIS 1416; Fe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617968/ | Estate of Myrtle H. Newberry, Deceased, John J. Newberry, Jr., Edgar A. Newberry, Walter C. Schulz and John J. Newberry, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent. John J. Newberry Trust No. 1, John J. Newberry Trust No. 2, John J. Newberry Trust No. 3 and John J. Newberry Trust No. 4, Wa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617970/ | Industrial Yarn Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentIndustrial Yarn Corp. v. CommissionerDocket No. 11742United States Tax Court12 T.C. 589; 1949 U.S. Tax Ct. LEXIS 225; April 19, 1949, Promulgated *225 The petitioner, as to 1941, filed applications for relief under section 722, sta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617971/ | SAMUEL S. and EILEEN S. CHO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Cho v. CommissionerDocket No. 5840-74.United States Tax CourtT.C. Memo 1976-318; 1976 Tax Ct. Memo LEXIS 85; 35 T.C.M. (CCH) 1442; T.C.M. (RIA) 760318; October 12, 1976, Filed Ton Seek Pai, for the petitioners. David R. Brennan, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617973/ | NICHOLAS ROERICH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Roerich v. CommissionerDocket No. 83065.United States Board of Tax Appeals38 B.T.A. 567; 1938 BTA LEXIS 850; September 21, 1938, Promulgated *850 1. Amounts deposited by agent in the taxpayer's bank account, held, from the weight of conflic... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617974/ | REX RAYMOND FOX AND DOROTHY M. FOX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFox v. CommissionerDocket No. 1262-77.United States Tax CourtT.C. Memo 1980-198; 1980 Tax Ct. Memo LEXIS 386; 40 T.C.M. (CCH) 444; T.C.M. (RIA) 80198; June 11, 1980, Filed Rex Raymond Fox, pro se. John C. McDougal, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617975/ | BARRY A. SCHERR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentScherr v. CommissionerDocket No. 25547-89United States Tax CourtT.C. Memo 1991-92; 1991 Tax Ct. Memo LEXIS 111; 61 T.C.M. (CCH) 2049; T.C.M. (RIA) 91092; March 4, 1991, Filed *111 R. Stephen Scott, for the petitioner. Michael W. Bitner and Jeff ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617976/ | Frank J. Hradesky, Petitioner v. Commissioner of Internal Revenue, RespondentHradesky v. CommissionerDocket No. 7847-71United States Tax Court65 T.C. 87; 1975 U.S. Tax Ct. LEXIS 53; October 15, 1975, Filed *53 Decision will be entered under Rule 155. Held, petitioner has not substantiated expenses for depreciation, ai... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617977/ | Lewis H. V. May and Nancy C. May, Petitioners v. Commissioner of Internal Revenue, RespondentMay v. CommissionerDocket No. 5762-77United States Tax Court76 T.C. 7; 1981 U.S. Tax Ct. LEXIS 193; January 8, 1981, Filed *193 Decision will be entered under Rule 155. H and W transferred their entire title and interest in re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617978/ | APPEAL OF THE SERVICE RECORDER CO.Service Recorder Co. v. CommissionerDocket No. 2201.United States Board of Tax Appeals2 B.T.A. 96; 1925 BTA LEXIS 2541; June 19, 1925, Decided Submitted May 11, 1925. *2541 1. A license for the use of a patent during its life is subject to exhaustion in the same manner as the patent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617980/ | Gerhard F.B. Boerner and Shirley A. Boerner v. Commissioner.Boerner v. CommissionerDocket No. 228-70 SC.United States Tax CourtT.C. Memo 1971-54; 1971 Tax Ct. Memo LEXIS 274; 30 T.C.M. (CCH) 240; T.C.M. (RIA) 71054; March 29, 1971, Filed. Gerhard F.B. Boerner, pro se, 111 W. Monroe St., Chicago, Ill.Roger Rhodes, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617982/ | Charles T. Grace and Grace E. Grace v. Commissioner.Grace v. CommissionerDocket Nos. 84055 and 87031.United States Tax CourtT.C. Memo 1961-252; 1961 Tax Ct. Memo LEXIS 102; 20 T.C.M. (CCH) 1313; T.C.M. (RIA) 61252; August 31, 1961William H. Kinsey, Esq., Trade Bldg., Portland, Ore., for the petitioners. James D. Webb, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617983/ | VERNON EDLER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEdler v. CommissionerDocket No. 11058-79.United States Tax CourtT.C. Memo 1982-67; 1982 Tax Ct. Memo LEXIS 674; 43 T.C.M. (CCH) 508; T.C.M. (RIA) 82067; February 11, 1982. *674 Michael J. Christianson, for the petitioner. Dennis Brager, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617984/ | GREGORY J. MOSCINI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoscini v. CommissionerDocket No. 8334-74.United States Tax CourtT.C. Memo 1977-245; 1977 Tax Ct. Memo LEXIS 203; 36 T.C.M. (CCH) 1002; T.C.M. (RIA) 770245; July 27, 1977, Filed Bruno H. Moscini, for the petitioner. 1Peter D. Bakutes and Tho... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617986/ | FORT HOWARD CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *Fort Howard Corp. v. CommissionerDocket No. 6362-92.United States Tax Court107 T.C. 187; 1996 U.S. Tax Ct. LEXIS 43; 107 T.C. No. 12; October 22, 1996, Filed *43 An appropriate order will be issued granting the partie... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617987/ | Robert K. Stephens, Petitioner, v. Commissioner of Internal Revenue, RespondentStephens v. CommissionerDocket No. 91072United States Tax Court38 T.C. 345; 1962 U.S. Tax Ct. LEXIS 125; June 13, 1962, Filed *125 Decision will be entered under Rule 50. Petitioner and Edna E. Stephens were married in 1944. In 1947 they p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617988/ | SOUTHERN BANCORPORATION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSouthern Bancorporation, Inc. v. CommissionerDocket No. 4254-83.United States Tax CourtT.C. Memo 1986-601; 1986 Tax Ct. Memo LEXIS 6; 52 T.C.M. (CCH) 1248; T.C.M. (RIA) 86601; December 29, 1986. *6 Held: Premium paid to Federal De... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617989/ | PATRICIA ARROYO DDS, CORP., ALEX MANSILLA, AND MERCEDES P. ARROYO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPatricia Arroyo DDS, Corp. v. Comm'rDocket No. 5874-15United States Tax Court2017 U.S. Tax Ct. LEXIS 21; February 23, 2017, Decided*21 Robert A. Wherry, Judge.Robert A. WherryORDERThis case was ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617990/ | Pedro and Crescenciana Sarmiento, Petitioner, v. Commissioner of Internal Revenue, RespondentSarmiento v. CommissionerDocket No. 40773United States Tax Court20 T.C. 446; 1953 U.S. Tax Ct. LEXIS 145; May 26, 1953, Promulgated *145 Decision will be entered under Rule 50. Credit for Dependents -- Nonresident Alien Minor ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617992/ | ESTATE OF FOY PROCTOR, DECEASED, FIRST NATIONAL BANK OF AMARILLO, INDEPENDENT EXECUTOR, Petitioner, BETH HAYS, CLYNICE BAKER, AND TEXAS TECH UNIVERSITY, Intervenors v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Proctor v. CommissionerDocket No. 10462-92United States Tax CourtT.C. Memo 1994-208; 1994 Tax Ct. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617993/ | JOHN D. ANKENY, EXECUTOR, ESTATE OF LEVI ANKENY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ankeny v. CommissionerDocket No. 8904.United States Board of Tax Appeals9 B.T.A. 1302; 1928 BTA LEXIS 4261; January 14, 1928, Promulgated *4261 Certain bank credits held exempt from estate taxes under the provi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617995/ | Guy C. Myers, Petitioner, v. Commissioner of Internal Revenue, RespondentMyers v. CommissionerDocket Nos. 914, 3216United States Tax Court11 T.C. 447; 1948 U.S. Tax Ct. LEXIS 74; September 28, 1948, Promulgated *74 Decision will be entered under Rule 50. 1. Activities of one engaged in promoting the purchase of privat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617996/ | First National Bank in St. Louis, a Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentFirst Nat'l Bank v. CommissionerDocket No. 107793United States Tax Court1 T.C. 370; 1942 U.S. Tax Ct. LEXIS 6; December 29, 1942, Promulgated *6 Decision will be entered under Rule 50. 1. The additional capital ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617997/ | MELVIN HERSCH AND FLORENCE HERSCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHersch v. CommissionerDocket No. 18049-90.United States Tax CourtT.C. Memo 1992-222; 1992 Tax Ct. Memo LEXIS 256; 63 T.C.M. (CCH) 2763; April 15, 1992, Filed *256 An order denying petitioner's motion will be issued. Sidney E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617998/ | HARRY B. HURD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HUGO PAM, JOSEPH E. OTIS, AND HARRY B. HURD, EXECUTORS, ESTATE OF MAX PAM, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hurd v. CommissionerDocket Nos. 3932, 3933.United States Board of Tax Appeals12 B.T.A. 368; 1928 BTA LEXIS ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4617999/ | GEORGE WEISSFISCH AND BELGICA WEISSFISCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeissfisch v. Comm'rDocket No. 341-72 United States Tax CourtT.C. Memo 1974-74; 1974 Tax Ct. Memo LEXIS 245; 33 T.C.M. (CCH) 391; T.C.M. (RIA) 74074; March 27, 1974, Filed. George Weissfisch, pro se. Johnny B. Mostile... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618000/ | Ralph Leonard Polk v. Commissioner.Polk v. CommissionerDocket No. 12097.United States Tax Court1948 Tax Ct. Memo LEXIS 256; 7 T.C.M. (CCH) 51; T.C.M. (RIA) 48026; February 6, 1948*256 1. Held, payments for protection from arrests and prosecution are not deductible in determining income. 2. Expenses of actually earning... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618003/ | ALABAMA ASPHALTIC LIMESTONE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Alabama Asphaltic Limestone Co. v. CommissionerDocket No. 91793.United States Board of Tax Appeals41 B.T.A. 324; 1940 BTA LEXIS 1193; February 14, 1940, Promulgated *1193 REORGANIZATION. - In 1930 the holders of unsecured ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618004/ | GIBBONS INTERNATIONAL, INC. Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; J. T. GIBBONS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGibbons International, Inc. v. CommissionerDocket Nos. 22469-85; 22470-85United States Tax CourtT.C. Memo 1988-466; 1988 Tax Ct. Memo LEXIS 491; 56 T.C.M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/709362/ | 71 F.3d 878
U.S.v.Onwuka
NO. 94-20831
United States Court of Appeals,Fifth Circuit.
Nov 21, 1995
Appeal From: S.D.Tex., No. CR-H-94-122-1
1
VACATED. | 01-04-2023 | 04-17-2012 |
https://www.courtlistener.com/api/rest/v3/opinions/4618006/ | ILLINOIS CEREAL MILLS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentIllinois Cereal Mills, Inc. v. CommissionerDocket Nos. 1619-76, 3013-79.United States Tax CourtT.C. Memo 1983-469; 1983 Tax Ct. Memo LEXIS 316; 46 T.C.M. (CCH) 1001; T.C.M. (RIA) 83469; August 11, 1983. Warren C. Seieroe, for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618007/ | Jefferson Block and Supply Company, Petitioner v. Commissioner of Internal Revenue, RespondentJefferson Block & Supply Co. v. CommissionerDocket No. 2331-71United States Tax Court59 T.C. 625; 1973 U.S. Tax Ct. LEXIS 175; 59 T.C. No. 61; February 5, 1973, Filed *175 Decision will be entered for the respondent. Prior to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1196535/ | 867 P.2d 892 (1994)
VAN SCHAACK HOLDINGS, LTD., a limited Colorado partnership and successor-in-interest to Van Schaack Corporation, a Colorado corporation; Henry C. Van Schaack, III; Anthony J. Combs; David V.S. Knowles; Thomas B. Knowles, Jr.; Allan R. Phipps; C.W. Schoelzel; and Harry B. Combs, Jr., individually, Pe... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4669024/ | COURT OF APPEALS
EIGHTH DISTRICT OF TEXAS
EL PASO, TEXAS
DON ZIMMERMAN, §
No. 08-20-00039-CV
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/2026279/ | 172 Ill. App.3d 273 (1988)
526 N.E.2d 493
JAMES MORGAN, Plaintiff-Appellant,
v.
THE RETIREMENT BOARD OF THE POLICEMEN'S ANNUITY AND BENEFIT FUND, Defendant-Appellee.
No. 87-1925.
Illinois Appellate Court First District (3rd Division).
Opinion filed June 29, 1988.
*274 Joseph V. Roddy and Thomas J. Pleines, both of Ch... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4879901/ | In the
Court of Appeals
Second Appellate District of Texas
at Fort Worth
___________________________
No. 02-19-00402-CR
No. 02-19-00403-CR
___________________________
RUDY RODRIGUEZ, Appellant
V.
THE STATE OF TEXAS
On Appeal from t... | 01-04-2023 | 08-30-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4618008/ | HENRY ADAMSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. P. H. PENNA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THOMAS P. GALLAGHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Adamson v. CommissionerDocket Nos. 21860-21862.United States Board of Tax Appeals17 B.T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618009/ | Anne K. Heublein and Gilbert W. Heublein v. Commissioner.Heublein v. CommissionerDocket No. 52190.United States Tax CourtT.C. Memo 1955-288; 1955 Tax Ct. Memo LEXIS 48; 14 T.C.M. (CCH) 1111; T.C.M. (RIA) 55288; October 27, 1955*48 Stanley Ide LaCov, Esq., 165 Broadway, New York, N. Y., for the petitioners. James R. Mc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618010/ | Harold J. Martz and Polly I. Martz, Petitioners v. Commissioner of Internal Revenue, RespondentMartz v. CommissionerDocket No. 16906-80United States Tax Court77 T.C. 749; 1981 U.S. Tax Ct. LEXIS 50; October 1, 1981, Filed *50 Held, in determining whether respondent has asserted a deficiency under sec. 6211, I.R.C. 1954... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618012/ | S. Kenneth Alexander, Petitioner, v. Commissioner of Internal Revenue, RespondentAlexander v. CommissionerDocket No. 2359United States Tax Court6 T.C. 804; 1946 U.S. Tax Ct. LEXIS 222; April 23, 1946, Promulgated *222 Decisions will be entered under Rule 50. 1. The petitioner, the owner of a three-fourths interest in ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618013/ | Ernest E. Blauvelt and Elizabeth A. Blauvelt, Petitioners, v. Commissioner of Internal Revenue, Respondent. Samuel S. Evans and Emily M. Evans, Petitioners, v. Commissioner of Internal Revenue, RespondentBlauvelt v. CommissionerDocket Nos. 1023, 1024United States Tax Court4 T.C. 10; 1944 U.S. Tax Ct. LEXIS 59; Septemb... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618014/ | Estate of Annie Preston Bassett, Deceased, by Edward M. Bassett, Executor v. Commissioner.Estate of Annie Preston Bassett v. CommissionerDocket No. 9639.United States Tax Court1947 Tax Ct. Memo LEXIS 131; 6 T.C.M. (CCH) 887; T.C.M. (RIA) 47221; July 28, 1947Edward M. Bassett, Esq., and Howard M. Bassett, Esq., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618019/ | John P. Hollingsworth and Jean L. Hollingsworth, Petitioners v. Commissioner of Internal Revenue, RespondentHollingsworth v. CommissionerDocket No. 1642-77United States Tax Court71 T.C. 580; 1979 U.S. Tax Ct. LEXIS 190; January 22, 1979, Filed *190 Decision will be entered under Rule 155. Petitioner purchased and held... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618021/ | ROBERT TRUMAN THORPE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTHORPE v. COMMISSIONERDocket No. 30337-89.United States Tax CourtT.C. Memo 1992-160; 1992 Tax Ct. Memo LEXIS 163; 63 T.C.M. (CCH) 2448; March 19, 1992, Filed *163 Decisions will be entered under Rule 155. Robert Truman Thorpe, pro se. Chr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618022/ | Elsie Januschke, Petitioner v. Commissioner of Internal Revenue, RespondentJanuschke v. CommissionerDocket No. 2056-65United States Tax Court48 T.C. 496; 1967 U.S. Tax Ct. LEXIS 75; June 29, 1967, Filed *75 Decision will be entered for the petitioner. Held, petitioner is not liable as a transferee of assets of Norma N... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618023/ | STEVEN P. AND HELEN R. ALEXANDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlexander v. CommissionerDocket No. 8785-77.United States Tax CourtT.C. Memo 1979-436; 1979 Tax Ct. Memo LEXIS 89; 39 T.C.M. (CCH) 410; T.C.M. (RIA) 79436; October 25, 1979, Filed Steven P. Alexander, pro se. George Mac Vogele... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618024/ | James B. Armstrong, Petitioner, v. War Contracts Price Adjustment Board, RespondentArmstrong v. War Contracts Price Adjustment BoardDocket Nos. 446-R, 755-RUnited States Tax Court15 T.C. 625; 1950 U.S. Tax Ct. LEXIS 48; November 15, 1950, Promulgated *48 Petitioner, a manufacturers' representative, during 1943 and 194... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618025/ | MORRISON BOND COMPANY, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morrison Bond Co. v. CommissionerDocket Nos. 93362, 95986.United States Board of Tax Appeals41 B.T.A. 669; 1940 BTA LEXIS 1155; March 28, 1940, Promulgated *1155 Held, bonds issued under the California County Water Works District A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618026/ | ROY H. GREGORY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGregory v. CommissionerDocket No. 3916-83.United States Tax CourtT.C. Memo 1985-62; 1985 Tax Ct. Memo LEXIS 568; 49 T.C.M. (CCH) 725; T.C.M. (RIA) 85062; February 12, 1985. Roy H. Gregory, pro se. Edward D. Fickess, for the respondent. GOFFE*72... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618027/ | Estate of Elsie Weil, Deceased, Robert M. Benjamin and Franklin E. Parker, Jr., Executors v. Commissioner.Estate of Weil v. CommissionerDocket No. 42643.United States Tax CourtT.C. Memo 1954-96; 1954 Tax Ct. Memo LEXIS 151; 13 T.C.M. (CCH) 653; T.C.M. (RIA) 54202; July 12, 1954, Filed Frank A. Zunino, Jr., Esq., for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618029/ | Cecile Johnson Nelson Prejean v. Commissioner.Prejean v. CommissionerDocket No. 2072-63.United States Tax CourtT.C. Memo 1964-283; 1964 Tax Ct. Memo LEXIS 55; 23 T.C.M. (CCH) 1720; T.C.M. (RIA) 64283; October 28, 1964Oscar Nipper, 7654 Park Place Blvd., Houston, Tex., for the petitioner. L. Lyle Walker, for the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618031/ | Estate of Nelson A. Rockefeller, Deceased, Laurance S. Rockefeller, J. Richardson Dilworth, and Donal C. O'Brien, Jr., Executors, and Margaretta F. Rockefeller, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Rockefeller v. CommissionerDocket No. 4894-82United States Tax Court83 T.C. 368; 1984 U.S.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618032/ | Margaret R. Phipps, Petitioner, v. Commissioner of Internal Revenue, RespondentPhipps v. CommissionerDocket No. 8854United States Tax Court8 T.C. 190; 1947 U.S. Tax Ct. LEXIS 303; January 28, 1947, Promulgated *303 Decision will be entered under Rule 50. A parent corporation in a nontaxable reorganization liquidated f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618035/ | W. L. and Marguerite Gladish v. Commissioner.Gladish v. CommissionerDocket No. 52089.United States Tax CourtT.C. Memo 1956-14; 1956 Tax Ct. Memo LEXIS 286; 15 T.C.M. (CCH) 62; T.C.M. (RIA) 56014; January 19, 1956*286 During each of the taxable years in question, petitioner W. L. Gladish sold cotton to cotton merchants... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618037/ | LAWRENCE E. MAGUIRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMaguire v. CommissionerDocket No. 25180-81.United States Tax CourtT.C. Memo 1982-640; 1982 Tax Ct. Memo LEXIS 98; 45 T.C.M. (CCH) 38; T.C.M. (RIA) 82640; November 8, 1982. *98 Lawrence E. Maguire, pro se. Oksana O. Xenos, for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618038/ | Clarence Peiss and Evelyn Peiss, Petitioners, v. Commissioner of Internal Revenue, RespondentPeiss v. CommissionerDocket No. 91652United States Tax Court40 T.C. 78; 1963 U.S. Tax Ct. LEXIS 149; April 19, 1963, Filed *149 Decision will be entered under Rule 50. Petitioner, an associate professor of physiology, was awar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618039/ | HERMAN AND ELIZABETH CAMPANA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCampana v. CommissionerDocket No. 11047-88United States Tax CourtT.C. Memo 1990-395; 1990 Tax Ct. Memo LEXIS 412; 60 T.C.M. (CCH) 289; T.C.M. (RIA) 90395; July 30, 1990, Filed *412 Decision will be entered under Rule 155. Curtis W... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618040/ | Morrow-Thomas Hardware Company, Petitioner, v. Commissioner of Internal Revenue, RespondentMorrow-Thomas Hardware Co. v. CommissionerDocket No. 9566United States Tax Court22 T.C. 781; 1954 U.S. Tax Ct. LEXIS 157; June 30, 1954, Filed. June 30, 1954, Filed *157 Decision will be entered under Rule 50. Petitioner, a cor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618041/ | Olin Alexander v. Commissioner.Alexander v. CommissionerDocket No. 27440. TC Memo. 1955-29.United States Tax CourtT.C. Memo 1955-29; 1955 Tax Ct. Memo LEXIS 314; 14 T.C.M. (CCH) 100; T.C.M. (RIA) 55029; January 31, 1955*314 During the taxable years 1944 through 1947 petitioner was the proprietor of a liquor store. He ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618043/ | Leslie Julian and Pearl A. Julian, Petitioners, v. Commissioner of Internal Revenue, RespondentJulian v. CommissionerDocket No. 67071United States Tax Court31 T.C. 998; 1959 U.S. Tax Ct. LEXIS 238; February 13, 1959, Filed *238 Decision will be entered for the respondent. In 1953 the principal petitioner "purchased" $... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618044/ | Dave Rose v. Commissioner. David Rose v. Commissioner.Rose v. CommissionerDocket Nos. 111270, 2492.United States Tax Court1945 Tax Ct. Memo LEXIS 356; 4 T.C.M. (CCH) 18; T.C.M. (RIA) 45006; January 4, 1945John T. Riley, Esq., and Darius F. Johnson, Esq., for the petitioner. B. M. Coon, Esq., for the respondent. HILL M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618053/ | JOHN J. NELIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNelis v. CommissionerDocket No. 4043-77.United States Tax CourtT.C. Memo 1979-42; 1979 Tax Ct. Memo LEXIS 488; 38 T.C.M. (CCH) 161; T.C.M. (RIA) 79042; January 29, 1979, Filed *488 Carolyn Boyer, for respondent. DAWSONMEMORANDUM OPINION DAWSON, J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618055/ | Albert Matut as Possessor of Certain Cash, Petitioner v. Commissioner of Internal Revenue, RespondentMatut v. CommissionerDocket No. 32639-84United States Tax Court88 T.C. 1250; 1987 U.S. Tax Ct. LEXIS 69; 88 T.C. No. 69; May 11, 1987; Affirmed in part; Vacated in part and Remanded October 25, 1988 May 11, 1987, Filed ... | 01-04-2023 | 11-21-2020 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.