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/4618057/ | Alfred W. Peakes v. Commissioner.Peakes v. CommissionerDocket No. 638-64.United States Tax CourtT.C. Memo 1965-146; 1965 Tax Ct. Memo LEXIS 185; 24 T.C.M. (CCH) 757; T.C.M. (RIA) 65146; May 26, 1965John P. Cogan, for the petitioner. Richard G. Daly, for the respondent DAWSONMemorandum Findings of Fact and Opinion DAWSO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537340/ | NOT PRECEDENTIAL
UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT
_____________
No. 19-1557
_____________
IN RE: BLACKROCK MUTUAL FUNDS ADVISORY FEE... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618060/ | BURT GANZ and ROCHELLE GANZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGanz v. CommissionerDocket No. 43167-85United States Tax CourtT.C. Memo 1990-243; 1990 Tax Ct. Memo LEXIS 250; 59 T.C.M. (CCH) 604; T.C.M. (RIA) 90243; May 21, 1990, Filed *250 Decision will be entered for the respondent. Bernard K... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618061/ | Mahoney Motor Co., Petitioner, v. Commissioner of Internal Revenue, RespondentMahoney Motor Co. v. CommissionerDocket No. 22051United States Tax Court15 T.C. 118; 1950 U.S. Tax Ct. LEXIS 113; August 11, 1950, Promulgated *113 Decision will be entered for the respondent. Petitioner, a corporation engaged as an automobi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618062/ | HAROLD B. SCHWARTZ and HELEN SCHWARTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchwartz v. CommissionerDocket No. 1110-72.United States Tax CourtT.C. Memo 1973-226; 1973 Tax Ct. Memo LEXIS 61; 32 T.C.M. (CCH) 1071; T.C.M. (RIA) 73226; October 15, 1973, Filed Herbert L. Zuckerman and Joseph G. Aronson... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618063/ | Robert L. Gray, Petitioner, v. Commissioner of Internal Revenue, RespondentGray v. CommissionerDocket No. 9439United States Tax Court10 T.C. 590; 1948 U.S. Tax Ct. LEXIS 224; April 8, 1948, Promulgated *224 Decision will be entered under Rule 50. 1. Petitioner, holding a one-third interest in a partnership, assigned t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618065/ | The O. Hommel Company, Petitioner, v. Commissioner of Internal Revenue, RespondentO. Hommel Co. v. CommissionerDocket No. 6792United States Tax Court8 T.C. 383; 1947 U.S. Tax Ct. LEXIS 272; February 24, 1947, Promulgated *272 Decision will be entered for under Rule 50. A deduction for loss from bad debts in 1938 in th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618066/ | APPEAL OF GENERAL LEAD BATTERIES CO.General Lead Batteries Co. v. CommissionerDocket No. 718.United States Board of Tax Appeals2 B.T.A. 392; 1925 BTA LEXIS 2388; September 7, 1925, Decided Submitted May 6, 1925. *2388 Evidence held insufficient to prove the claimed value of patents transferred to the taxpayer for its... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618067/ | DEBORAH R. MASSIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMassie v. CommissionerDocket No. 10918-92United States Tax CourtT.C. Memo 1995-173; 1995 Tax Ct. Memo LEXIS 167; 69 T.C.M. (CCH) 2417; April 17, 1995, Filed *167 An order granting respondent's motion to dismiss for lack of jurisdiction will b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618068/ | BENJAMIN TAYLOR, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTaylor v. CommissionerDocket No. 11979-78.United States Tax CourtT.C. Memo 1982-163; 1982 Tax Ct. Memo LEXIS 579; 43 T.C.M. (CCH) 949; T.C.M. (RIA) 82163; March 30, 1982. Benjamin Taylor, Jr., pro se. Warren P. Simonsen, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618070/ | WILLIAM D. ARMSTRONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentArmstrongDocket No. 19408-91United States Tax CourtT.C. Memo 1992-328; 1992 Tax Ct. Memo LEXIS 345; 63 T.C.M. (CCH) 3116; June 8, 1992, Filed *345 An order will be entered dismissing this case for lack of jurisdiction on the ground that th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618071/ | Casimiro V. Otero v. Commissioner.Otero v. CommissionerDocket No. 30235.United States Tax Court1953 Tax Ct. Memo LEXIS 273; 12 T.C.M. (CCH) 467; T.C.M. (RIA) 53145; April 29, 1953Irving B. Loonin, Esq., for the petitioner. Joseph F. Lawless, Esq., for the respondent. TIETJENSMemorandum Findings of Fact and Opinion TIE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618074/ | Ernest J. Keefe, Petitioner, v. Commissioner of Internal Revenue, RespondentKeefe v. CommissionerDocket No. 17321United States Tax Court15 T.C. 947; 1950 U.S. Tax Ct. LEXIS 6; December 28, 1950, Promulgated *6 Decision will be entered under Rule 50. 1. Petitioner and his business partner each took out and maintained l... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618076/ | Mildred P. Reilly Martin v. Commissioner.Martin v. CommissionerDocket No. 1483-63.United States Tax CourtT.C. Memo 1965-190; 1965 Tax Ct. Memo LEXIS 141; 24 T.C.M. (CCH) 992; T.C.M. (RIA) 65190; July 13, 1965Mildred P. Reilly Martin, pro se, 805 Cherry St., Seattle, Wash. Walter J. Howard, Jr., for the respondent. DAW... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618077/ | Isaac Scherr v. Commissioner. Hyman Moore v. Commissioner.Scherr v. CommissionerDocket Nos. 12413, 12414.United States Tax Court1947 Tax Ct. Memo LEXIS 76; 6 T.C.M. (CCH) 1067; T.C.M. (RIA) 47281; October 3, 1947*76 Jacob Rabkin, Esq., 9 E. 40th St., New York, N. Y., and Wilfred Wyler, CPA, 60 E. 42nd St., New York, N... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618079/ | ARNOLD, CONSTABLE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Arnold, Constable Corp. v. CommissionerDocket No. 47847.United States Board of Tax Appeals26 B.T.A. 1427; 1932 BTA LEXIS 1152; October 31, 1932, Promulgated *1152 Where petitioner became affiliated with another corporation durin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618080/ | E. C. Dodd and Edith Dodd v. Commissioner. E. C. Dodd v. Commissioner.Dodd v. CommissionerDocket Nos. 44128, 44129.United States Tax CourtT.C. Memo 1962-235; 1962 Tax Ct. Memo LEXIS 71; 21 T.C.M. (CCH) 1261; T.C.M. (RIA) 62235; October 5, 1962*71 During the years 1942 to 1949, inclusive, while manager of a branch bank... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618081/ | MOSES L. PARSHELSKY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Parshelsky v. CommissionerDocket No. 103476.United States Board of Tax Appeals46 B.T.A. 456; 1942 BTA LEXIS 862; February 26, 1942, promulgated *862 Held, that under reciprocal annuity contracts purchased by the petitioner and his brother,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618082/ | John Roberts Martin and Shirley Mae Martin, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentMartin v. CommissionerDocket Nos. 42605-85, 2334-86, 35620-86United States Tax Court90 T.C. 1078; 1988 U.S. Tax Ct. LEXIS 72; 90 T.C. No. 72; May 24, 1988. May 24, 1988, Filed *72 Decisions will be entered ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618085/ | Joseph W. Imler, Petitioner, v. Commissioner of Internal Revenue, RespondentImler v. CommissionerDocket No. 15670United States Tax Court11 T.C. 836; 1948 U.S. Tax Ct. LEXIS 32; November 22, 1948, Promulgated *32 Decision will be entered for the petitioner. Held, a certain distribution was not made at such time and in ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618086/ | Longview Fibre Company, Petitioner v. Commissioner of Internal Revenue, RespondentLongview Fibre Co. v. CommissionerDocket No. 11035-76United States Tax Court71 T.C. 357; 1978 U.S. Tax Ct. LEXIS 13; December 7, 1978, Filed *13 Decision will be entered under Rule 155. Held, in computing under sec. 994(a)(2) the combine... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618088/ | C. THOMAS WALKER, JR. and SHARON M. WALKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWalker v. CommissionerDocket No. 16818-79.United States Tax CourtT.C. Memo 1981-710; 1981 Tax Ct. Memo LEXIS 29; 43 T.C.M. (CCH) 104; T.C.M. (RIA) 81710; December 17, 1981. C. Thomas Walker, Jr., pro se. Howard Phil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618089/ | ALLAN H. APPLESTEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentApplestein v. CommissionerDockets Nos. 28574-82; 40969-84United States Tax CourtT.C. Memo 1989-42; 1989 Tax Ct. Memo LEXIS 42; 56 T.C.M. (CCH) 1169; T.C.M. (RIA) 89042; January 30, 1989Jerome Richman, for the petitioner. Susan Wynne, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618090/ | WILLIAM KORN, ALEXANDER H. ARNSTEIN AND ETHEL LEWIS KORN, AS EXECUTORS OF THE LAST WILL AND TESTAMENT OF RALPH H. KORN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Korn v. CommissionerDocket No. 78954.United States Board of Tax Appeals35 B.T.A. 1071; 1937 BTA LEXIS 803; April 30, 1937, Promul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618091/ | Maggie Bailey v. Commissioner.Bailey v. CommissionerDocket No. 4171-65.United States Tax CourtT.C. Memo 1970-64; 1970 Tax Ct. Memo LEXIS 297; 29 T.C.M. (CCH) 272; T.C.M. (RIA) 70064; March 16, 1970, Filed William R. Bagby, 1107 First Nat'l Bldg., Lexington, Ky., for the petitioner, Dennis M. Feeley, for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618093/ | Harold and Sandra Dancer, Petitioners v. Commissioner of Internal Revenue, RespondentDancer v. CommissionerDocket No. 5180-77United States Tax Court73 T.C. 1103; 1980 U.S. Tax Ct. LEXIS 168; March 13, 1980, Filed *168 Decision will be entered under Rule 155. Petitioner, a trainer and driver of trotting horses, was inv... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618094/ | SUSAN STURGIS BARRY, 1 PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Barry v. CommissionerDocket No. 94141.United States Board of Tax Appeals42 B.T.A. 1; 1940 BTA LEXIS 1068; June 4, 1940, Promulgated *1068 Petitioner's former husband, while a divorce action was pending between them, set up a trust pro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618095/ | JAMES A. TITMAS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentTitmas v. CommissionerDocket No. 3824-92United States Tax CourtT.C. Memo 1995-267; 1995 Tax Ct. Memo LEXIS 266; 69 T.C.M. (CCH) 2920; June 15, 1995, Filed *266 Decision will be entered for respondent. James A. Titmas, pro se. For respondent: ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618098/ | ALICE A. BIGELOW, EXECUTRIX OF THE ESTATE OF HERBERT M. BIGELOW, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bigelow v. CommissionerDocket No. 82659.United States Board of Tax Appeals38 B.T.A. 377; 1938 BTA LEXIS 876; August 23, 1938, Promulgated *876 An agreement was executed by a California... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618099/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dolese & Shepherd Co. v. CommissionerDocket No. 41136.United States Board of Tax Appeals30 B.T.A. 1171; 1934 BTA LEXIS 1210; July 13, 1934, Promulgated *1210 The petitioner was created under a syndicate agreement by the stockholders of a corporation for the purpose of acqui... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618100/ | Louis Markosian and Joan P. Markosian, Petitioners v. Commissioner of Internal Revenue, RespondentMarkosian v. CommissionerDocket No. 10775-77United States Tax Court73 T.C. 1235; 1980 U.S. Tax Ct. LEXIS 158; March 31, 1980, Filed *158 Decision will be entered for the respondent. Petitioners transferred all of their bu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618101/ | ROGER POITRAS and JANINE C. POITRAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPoitras v. CommissionerDocket No. 3034-76.United States Tax CourtT.C. Memo 1977-168; 1977 Tax Ct. Memo LEXIS 273; 36 T.C.M. (CCH) 700; T.C.M. (RIA) 770168; June 2, 1977, Filed Roger Poitras, pro se. Curtis O. Liles, III, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618103/ | ESTATE OF JACOB VOELBEL, WALTER W. VOELBEL, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.ESTATE OF VOELBEL v. COMMISSIONERDocket No. 6009.United States Board of Tax Appeals7 B.T.A. 276; 1927 BTA LEXIS 3218; June 10, 1927, Promulgated *3218 1. Reasonable attorneys' fees agreed upon between an ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618105/ | MANASSE KARGER, THE SOLE HEIR AND PROPER REPRESENTATIVE OF MARKS KARGER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MANASSE KARGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. STELLA KARGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Karger v. Commissioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618108/ | A. Kingsley Ferguson, Lois C. Ferguson, Petitioners, v. Commissioner of Internal Revenue, RespondentFerguson v. CommissionerDocket No. 26482United States Tax Court16 T.C. 1248; 1951 U.S. Tax Ct. LEXIS 176; May 31, 1951, Promulgated *176 Decision will be entered under Rule 50. Deductions -- Bad Debts -- Business or Non... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618045/ | Hessell Boschma and Louise Boschma v. Commissioner.Boschma v. CommissionerDocket No. 89977.United States Tax CourtT.C. Memo 1965-63; 1965 Tax Ct. Memo LEXIS 268; 24 T.C.M. (CCH) 324; T.C.M. (RIA) 65063; March 24, 1965Arthur R. Reibel, for the petitioners. Ronald S. Supena, for the respondent. MULRONEY Memorandum Findi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618046/ | THE INDEPENDENT LIFE & ACCIDENT INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Independent Life & Acci. Ins. Co. v. CommissionerDocket No. 105769.United States Board of Tax Appeals47 B.T.A. 894; 1942 BTA LEXIS 629; October 15, 1942, Promulgated *629 Petitioner is an insurance company or... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618048/ | Estate of Emma Louise G. Seeligson, Henry Seeligson, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentSeeligson v. CommissionerDocket No. 109661United States Tax Court1 T.C. 736; 1943 U.S. Tax Ct. LEXIS 216; March 9, 1943, Promulgated *216 Decision of overpayment in the amount of $ 266.34 will be en... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618050/ | Edgar S. Peierls, Petitioner, v. Commissioner of Internal Revenue, RespondentPeierls v. CommissionerDocket No. 17363United States Tax Court12 T.C. 741; 1949 U.S. Tax Ct. LEXIS 201; May 12, 1949, Promulgated *201 Decision will be entered for the respondent. Trustees of trust created by grantor for benefit of his two mi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618051/ | Frank P. Holloway v. Commissioner.Holloway v. CommissionerDocket No. 21532.United States Tax Court1951 Tax Ct. Memo LEXIS 22; 10 T.C.M. (CCH) 1257; T.C.M. (RIA) 51359; December 12, 1951*22 1. Petitioner's use of the corporation's funds to the extent of $37,500 to purchase, in 1944, certain shares of its capital stock ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618052/ | ANTHONY J. CINDRICH and STELLA CINDRICH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCindrich v. CommissionerDocket No. 11262-82.United States Tax CourtT.C. Memo 1984-294; 1984 Tax Ct. Memo LEXIS 378; 48 T.C.M. (CCH) 252; T.C.M. (RIA) 84294; June 5, 1984. *378 Ralph E. Cindrich, for the petitioners. Mi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618153/ | Estate of Irving B. Cooper, deceased, Sarah C. Masterton, Executrix, and Sarah C. Masterton, formerly Sarah M. Cooper, surviving spouse v. Commissioner. Sarah C. Masterton v. Commissioner. Paterson Vehicle Company v. Commissioner.Estate of Cooper v. CommissionerDocket Nos. 82510, 83014, 88029.United States Tax CourtT.C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618154/ | William E. Josey, Jr., and Madge C. Josey v. Commissioner. William E. Josey, Jr. v. Commissioner.Josey v. CommissionerDocket Nos. 50971, 50972.United States Tax CourtT.C. Memo 1956-153; 1956 Tax Ct. Memo LEXIS 135; 15 T.C.M. (CCH) 758; T.C.M. (RIA) 56153; June 29, 1956*135 From 1943 to 1949, inclusive, petitioner oper... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3079681/ | In The
Court of Appeals
Ninth District of Texas at Beaumont
_________________
NO. 09-12-00332-CV
_________________
IN RE BRIDGESTONE AMERICAS TIRE OPERATIONS,... | 01-04-2023 | 10-16-2015 |
https://www.courtlistener.com/api/rest/v3/opinions/4618182/ | J. Fleet Cowden and Lettie P. Cowden v. Commissioner.Cowden v. CommissionerDocket No. 1213-63.United States Tax CourtT.C. Memo 1965-278; 1965 Tax Ct. Memo LEXIS 51; 24 T.C.M. (CCH) 1528; T.C.M. (RIA) 65278; October 21, 1965*51 Held, that a sale of lots by a trust and the subsequent construction of a building by the tr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618155/ | W. W. HOLLOWAY, ADMINISTRATOR, ESTATE OF ANDREW GLASS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Holloway v. CommissionerDocket No. 28361.United States Board of Tax Appeals19 B.T.A. 378; 1930 BTA LEXIS 2410; March 24, 1930, Promulgated *2410 Deduction for alleged loss resulting from sale of residenti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618160/ | ESTATE OF REGINA REICHENBERGER, DECEASED, HELEN KETZNER, CO-ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF REGINA REICHENBERGER, DECEASED, ALPHONSE REICHENBERGER, CO-ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Reichenberger v. CommissionerDock... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618161/ | REALTY OPERATORS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Realty Operators, Inc. v. CommissionerDocket No. 92387.United States Board of Tax Appeals40 B.T.A. 1051; 1939 BTA LEXIS 759; December 7, 1939, Promulgated *759 During the fiscal year ended February 29, 1936, the petitioner, not being i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618163/ | TEXASGULF INC. AND SUBSIDIARIES, AS SUCCESSOR IN INTEREST TO TEXASGULF INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTexasgulf, Inc. v. CommissionerDocket No. 15528-89.United States Tax Court107 T.C. 51; 1996 U.S. Tax Ct. LEXIS 36; 107 T.C. No. 5; September 9, 1996, Filed *36 Decisio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618166/ | ADAK CARTING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; STEPHEN LoMANGINO and JEAN LoMANGINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAdak Carting, Inc. v. CommissionerDocket Nos. 13383-78, 14605-79.United States Tax CourtT.C. Memo 1983-531; 1983 Tax Ct. Memo LEXIS 255; 46 T.C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618167/ | Richard D. Walker and Lucy Walker v. Commissioner.Walker v. CommissionerDocket No. 5789-69.United States Tax CourtT.C. Memo 1972-209; 1972 Tax Ct. Memo LEXIS 49; 31 T.C.M. (CCH) 1037; T.C.M. (RIA) 72209; September 28, 1972Gary Goldman, for the petitioners. H. Lloydnearing, for the respondent. DAWSONMemorandum Findings... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618168/ | BUTLER-FORNARI REALTY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Butler-Fornari Realty Corp. v. CommissionerDocket No. 83328.United States Board of Tax Appeals37 B.T.A. 933; 1938 BTA LEXIS 965; May 26, 1938, Promulgated *965 Petitioner corporation in 1929 sold lots under contracts which o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618110/ | MICHAEL GIOE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gioe v. CommissionerDocket No. 11183.United States Board of Tax Appeals15 B.T.A. 386; 1929 BTA LEXIS 2868; February 13, 1929, Promulgated *2868 INCOME - DIVIDENDS RECEIVED FROM CORPORATION DENIED PERSONAL SERVICE CLASSIFICATION. - The petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618112/ | ALFRED W. FORD and EMILIE FORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFord v. CommissionerDocket No. 12514-77.United States Tax CourtT.C. Memo 1979-109; 1979 Tax Ct. Memo LEXIS 420; 38 T.C.M. (CCH) 507; T.C.M. (RIA) 79109; March 26, 1979, Filed Emilie Ford, pro se. Joseph F. Maselli, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618113/ | MICHAEL J. STEVENS AND MARGARET A. STEVENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStevens v. CommissionerDocket No. 9973-78.United States Tax CourtT.C. Memo 1980-521; 1980 Tax Ct. Memo LEXIS 59; 41 T.C.M. (CCH) 419; T.C.M. (RIA) 80521; November 25, 1980, Filed *59 In 1975, petitioners sold Residen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618115/ | CAMBRIDGE RESEARCH AND DEVELOPMENT GROUP, KENNETH N. SHERMAN, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCambridge Research & Dev. Group v. CommissionerDocket No. 3435-88United States Tax Court97 T.C. 287; 1991 U.S. Tax Ct. LEXIS 78; 97 T.C. No. 19; September 5, 1991, Filed *78 L an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618116/ | FLOMAC, INC., 1 Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Flomac, Inc. v. CommissionerDocket No. 19489-85.United States Tax CourtT.C. Memo 1987-122; 1987 Tax Ct. Memo LEXIS 118; 53 T.C.M. (CCH) 305; T.C.M. (RIA) 87122; March 4, 1987. John L. Druguet (an officer), for the petitioner. Keith H. Johnson,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618117/ | Missile Systems Corp. of Texas, a Delaware Corporation, formerly known as Gulf Industries, Inc. (Delaware Corporation-2), Transferee v. Commissioner.Missile Systems Corp. v. CommissionerDocket No. 94827.United States Tax CourtT.C. Memo 1964-212; 1964 Tax Ct. Memo LEXIS 125; 23 T.C.M. (CCH) 1276; T.C.M. (RIA) 64212; Aug... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618118/ | Henry J. Jackson v. Commissioner.Jackson v. CommissionerDocket No. 38873.United States Tax Court1953 Tax Ct. Memo LEXIS 284; 12 T.C.M. (CCH) 437; T.C.M. (RIA) 53137; April 22, 1953*284 Petitioner's ordinary and necessary business expenses for 1948 determined. Petitioner's election to itemize deductions in his 1948 ret... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618120/ | JOHN O. GREEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreen v. CommissionerDocket No. 1405-91United States Tax CourtT.C. Memo 1993-152; 1993 Tax Ct. Memo LEXIS 154; 65 T.C.M. (CCH) 2347; April 7, 1993, Filed *154 Decision will be entered under Rule 155. John O. Green, pro se. For respondent: Willia... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618121/ | Guy C. Myers, Petitioner, v. Commissioner of Internal Revenue, RespondentMyers v. CommissionerDocket Nos. 914, 3216United States Tax Court12 T.C. 648; 1949 U.S. Tax Ct. LEXIS 219; April 28, 1949, Promulgated *219 Decision will be entered in accordance with the conclusions, reached in this supplemental opinion. 1. The ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618122/ | William S. Peterson and Marcella L. Peterson v. Commissioner.Peterson v. CommissionerDocket No. 3683-69 SC.United States Tax CourtT.C. Memo 1970-11; 1970 Tax Ct. Memo LEXIS 348; 29 T.C.M. (CCH) 33; T.C.M. (RIA) 70011; January 15, 1970, Filed *348 William S. Peterson, pro se, 7723 Viceroy St., Springfield, Va.R. S. Eri... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618126/ | GLORIA J. ROSENCRANZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRosencranz v. CommissionerDocket No. 27861-91United States Tax CourtT.C. Memo 1994-75; 1994 Tax Ct. Memo LEXIS 76; 67 T.C.M. (CCH) 2241; February 24, 1994, Filed *76 Decision will be entered for respondent in the amount of the recomputed d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618127/ | Timothy L. Pickle, Jr., and Gladys A. Pickle v. Commissioner.Pickle v. CommissionerDocket Nos. 5930-69, 7676-70.United States Tax CourtT.C. Memo 1971-304; 1971 Tax Ct. Memo LEXIS 26; 30 T.C.M. (CCH) 1300; T.C.M. (RIA) 71304; November 30, 1971, Filed. *26 Petitioner has established that his employer had a "wage contin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618136/ | Jose E. More and Adela T. More, Petitioners v. Commissioner of Internal Revenue, RespondentMore v. CommissionerDocket Nos. 5404-67, 5868-67United States Tax Court66 T.C. 27; 1976 U.S. Tax Ct. LEXIS 138; April 5, 1976, Filed *138 Decisions will be entered under Rule 155. Petitioners, husband and wife, elected to income... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618137/ | HAROLD W. GRUBART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrubart v. CommissionerDocket No. 9495-79.United States Tax CourtT.C. Memo 1981-101; 1981 Tax Ct. Memo LEXIS 644; 41 T.C.M. (CCH) 1047; T.C.M. (RIA) 81101; March 3, 1981. Harold W. Grubart, pro se. Martin Kaye and Joan Ronder Domike, for res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618139/ | Estate of John H. Denman, Richard A. Denman, Executor and Ada D. Denman, Executrix, Petitioners, v. Commissioner of Internal Revenue, RespondentDenman v. CommissionerDocket No. 76312United States Tax Court33 T.C. 361; 1959 U.S. Tax Ct. LEXIS 22; November 30, 1959, Filed *22 Decision will be entered under Rule 50. Mari... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618141/ | MITCHELL BARRY AND BETTY LOU BARRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarry v. CommissionerDocket No. 14053-89United States Tax CourtT.C. Memo 1991-382; 1991 Tax Ct. Memo LEXIS 447; 62 T.C.M. (CCH) 427; T.C.M. (RIA) 91382; August 12, 1991, Filed *447 Decision will be entered for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618143/ | Joseph A. and Margaret R. Austra v. Commissioner.Austra v. CommissionerDocket No. 2003-64.United States Tax CourtT.C. Memo 1966-28; 1966 Tax Ct. Memo LEXIS 253; 25 T.C.M. (CCH) 178; T.C.M. (RIA) 66028; February 9, 1966Glendale O. Scott, for the petitioners. Charles F. T. Carroll, for the respondent. TANNENWALDMemorand... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618144/ | Z. W. Koby, Petitioner, v. Commissioner of Internal Revenue, RespondentKoby v. CommissionerDocket No. 21637United States Tax Court14 T.C. 1103; 1950 U.S. Tax Ct. LEXIS 180; June 7, 1950, Promulgated *180 Decision will be entered for the respondent. 1. Petitioner kept his books and filed his income tax returns on the c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618145/ | SIDNEY R. SMITH AND JUDY M. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmithDocket No. 17307-89United States Tax CourtT.C. Memo 1992-353; 1992 Tax Ct. Memo LEXIS 372; 63 T.C.M. (CCH) 3164; June 22, 1992, Filed *372 Decision will be entered under Rule 155. L. Paige Marvel, for petitioners. Mary ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618146/ | APPEAL OF CROMPTION BUILDING CORPORATION.Crompton Bldg. Corp. v. CommissionerDocket No. 4301.United States Board of Tax Appeals2 B.T.A. 1056; 1925 BTA LEXIS 2168; October 28, 1925, Decided Submitted September 15, 1925. *2168 Commissions paid to brokers by a taxpayer for obtaining leases for terms of more than one yea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618148/ | APPEAL OF H. E. BRUBAKER.Brubaker v. CommissionerDocket No. 6651.United States Board of Tax Appeals4 B.T.A. 1171; 1926 BTA LEXIS 2042; September 29, 1926, Decided *2042 Held, that the taxpayer derived no taxable gain from the reorganization herein. J. W. Reavis, Esq., and H. A. Mihills, C.P.A., for the petitioner. Th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618149/ | Herman A. Moore Trust, North Carolina National Bank, Trustee, U/W, Petitioner v. Commissioner of Internal Revenue, RespondentMoore Trust v. CommissionerDocket No. 6785-65United States Tax Court49 T.C. 430; 1968 U.S. Tax Ct. LEXIS 186; January 25, 1968, Filed *186 Decision will be entered for the petitioner. Trustee of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618151/ | Seymour H. Knox, Petitioner, v. Commissioner of Internal Revenue, RespondentKnox v. CommissionerDocket No. 107622United States Tax Court1 T.C. 575; 1943 U.S. Tax Ct. LEXIS 238; February 11, 1943, Promulgated *238 Decision will be entered for the respondent. The income of a New York trust created by a father for the ma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618152/ | WALTER K. LIANG and CHEN Y. LIANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Liang v. CommissionerDocket No. 7222-72.United States Tax CourtT.C. Memo 1975-297; 1975 Tax Ct. Memo LEXIS 76; 34 T.C.M. (CCH) 1298; T.C.M. (RIA) 750297; September 23, 1975, Filed Walter K. Liang, pro se. Brian J. Seery,*77 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4336526/ | LISA WINZEN, F.K.A. LISA DICKENS POE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWinzen v. Comm'rNo. 1239-05SUnited States Tax CourtT.C. Summary Opinion 2007-99; 2007 Tax Ct. Summary LEXIS 102; June 18, 2007, FiledPURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECE... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4537347/ | In the United States Court of Federal Claims
No. 19-1628L
(Filed:
-1898 May 28, 2T
7 20 2020)
1
* * * * * * * * * * * *... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618170/ | Anne Gatto, Transferee, Petitioner, v. Commissioner of Internal Revenue, RespondentGatto v. CommissionerDocket No. 37206United States Tax Court20 T.C. 830; 1953 U.S. Tax Ct. LEXIS 88; July 17, 1953, Promulgated *88 Decision will be entered under Rule 50. 1. Respondent determined that petitioner is liable as transferee... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618171/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. , PETITIONER, v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Murchison v. Commissione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618172/ | Fred G. Armstrong, Petitioner, v. Commissioner of Internal Revenue, RespondentArmstrong v. CommissionerDocket Nos. 95014, 95015United States Tax Court43 T.C. 733; 1965 U.S. Tax Ct. LEXIS 120; March 2, 1965, Filed March 2, 1965, Filed *120 Decisions will be entered under Rule 50. Petitioner was employed by the Great No... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618173/ | FRANKLIN L. GUEST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGuest v. CommissionerDocket No. 211-77.United States Tax CourtT.C. Memo 1979-44; 1979 Tax Ct. Memo LEXIS 480; 38 T.C.M. (CCH) 178; T.C.M. (RIA) 79044; January 31, 1979, Filed Franklin L. Guest, pro se. Thomas G. Norman, for the respondent. S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618174/ | AMERICAN LIBERTY OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Liberty Oil Co. v. CommissionerDocket Nos. 98487, 98488.United States Board of Tax Appeals43 B.T.A. 76; 1940 BTA LEXIS 850; December 13, 1940, Promulgated *850 1. Petitioner's subsidiary acquired an oil and gas lease by... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618175/ | Freda W. Sandrich v. Commissioner. Estate of Mark R. Sandrich, Freda W. Sandrich, Executrix v. Commissioner.Freda W. Sandrich v. CommissionerDocket Nos. 5372, 5373.United States Tax Court1946 Tax Ct. Memo LEXIS 226; 5 T.C.M. (CCH) 234; T.C.M. (RIA) 46082; April 1, 1946*226 Adrian A. Kragen, Esq., 610 Pacific Mutual Bl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618177/ | ETHAN G. AND ARLENE STEIN HARRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarris v. CommissionerDocket No. 860-76.United States Tax CourtT.C. Memo 1977-358; 1977 Tax Ct. Memo LEXIS 82; 36 T.C.M. (CCH) 1426; T.C.M. (RIA) 770358; October 6, 1977, Filed Vincent L. Alsfeld, for the petitioners. Thomas P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618179/ | JOHAN DOMENIE and ANNE M. DOMENIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDomenie v. CommissionerDocket No. 5652-73.United States Tax CourtT.C. Memo 1975-94; 1975 Tax Ct. Memo LEXIS 278; 34 T.C.M. (CCH) 469; T.C.M. (RIA) 750094; April 7, 1975, Filed Johan Domenie, pro se. Gerald O'Toole, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618183/ | Paul Rosenthal, Petitioner, v. Commissioner of Internal Revenue, RespondentRosenthal v. CommissionerDocket No. 28414United States Tax Court17 T.C. 1047; 1951 U.S. Tax Ct. LEXIS 5; December 27, 1951, Promulgated *5 Decision will be entered under Rule 50. 1. In 1944 the petitioner made payments to his wife pursuant to s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618184/ | BOB R. OWENS AND JUDY M. OWENS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentOwens v. CommissionerDocket No. 17697-86.United States Tax CourtT.C. Memo 1987-207; 1987 Tax Ct. Memo LEXIS 203; 53 T.C.M. (CCH) 645; T.C.M. (RIA) 87207; April 23, 1987. *203 Ps filed their 1979 Federal income tax return showi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618185/ | Rocky Mountain Pipe Line Company, Petitioner, v. Commissioner of Internal Revenue, RespondentRocky Mountain Pipe Line Co. v. CommissionerDocket No. 42666United States Tax Court26 T.C. 1087; 1956 U.S. Tax Ct. LEXIS 88; September 20, 1956, Filed *88 Decision will be entered under Rule 50. Although taxpayer commenced bus... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618187/ | A. A. Johnston v. Commissioner.Johnston v. CommissionerDocket No. 31578.United States Tax Court1952 Tax Ct. Memo LEXIS 309; 11 T.C.M. (CCH) 200; T.C.M. (RIA) 52057; February 29, 1952*309 W. A. Johnston, Esq., 301 Sonna Bldg., Boise, Ida., for the petitioner. Wilford H. Payne, Esq., for the respondent. MURDOCKMemorand... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618190/ | ALBERT R. OLSON and ROSEMARY V. OLSON, DECEASED, ALBERT R. OLSON, SURVIVING SPOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOlson v. CommissionerDocket Nos. 4530-79, 9238-79.United States Tax CourtT.C. Memo 1982-390; 1982 Tax Ct. Memo LEXIS 357; 44 T.C.M. (CCH) 431; T.C.M. (RIA) 82390; July 13, 1982.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618193/ | William F. and Joan M. Judge, Petitioners v. Commissioner of Internal Revenue, RespondentJudge v. CommissionerDocket No. 27103-84United States Tax Court88 T.C. 1175; 1987 U.S. Tax Ct. LEXIS 66; 88 T.C. No. 66; May 7, 1987. May 7, 1987, Filed *66 Decision will be entered under Rule 155. Petitioners filed their returns... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618195/ | JOSEPH SCIALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSciales v. CommissionerDocket No. 6607-81.United States Tax CourtT.C. Memo 1983-271; 1983 Tax Ct. Memo LEXIS 522; 46 T.C.M. (CCH) 168; T.C.M. (RIA) 83271; May 16, 1983. Joseph Sciales, pro se. Keith H. Johnson, for respondent. DAWSONMEMORANDUM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618197/ | DOROTHY SIVLEY KELCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKELCE v. COMMISSIONERDocket No. 1249-77.United States Tax CourtT.C. Memo 1978-506; 1978 Tax Ct. Memo LEXIS 6; 37 T.C.M. (CCH) 1851-79; December 26, 1978, Filed *6 Held: Legal fees expended by wife to establish her claim to be surviving wife... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618199/ | DAVID and ROBERTA BRILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrill v. CommissionerDocket No. 7679-77.United States Tax CourtT.C. Memo 1982-300; 1982 Tax Ct. Memo LEXIS 447; 43 T.C.M. (CCH) 1542; T.C.M. (RIA) 82300; May 27, 1982. David Brill, pro se. Kevin C. Reilly, for the respondent. NIMSMEM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618200/ | WILLIAM Q. WOLFSON AND ELIZABETH WOLFSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWOLFSON v. COMMISSIONERDocket No. 7711-74.United States Tax CourtT.C. Memo 1978-445; 1978 Tax Ct. Memo LEXIS 65; 37 T.C.M. (CCH) 1847-14; November 7, 1978, Filed *65 1. P instituted suit against his former employer fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618202/ | STEPHEN T. FAN AND LANDA C. FAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFan v. Comm'rNo. 17036-99United States Tax Court117 T.C. 32; 2001 U.S. Tax Ct. LEXIS 34; 117 T.C. No. 3; July 24, 2001, Filed *34 Decision will be entered for respondent. In 1995, P purchased an intraoral camera system (the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618203/ | JOSLYN MANUFACTURING & SUPPLY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Joslyn Mfg. & Supply Co. v. CommissionerDocket No. 9809.United States Board of Tax Appeals6 B.T.A. 749; 1927 BTA LEXIS 3413; April 7, 1927, Promulgated *3413 The cost of stock which by the evidence is clearly shown to be wor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618206/ | Norman A. Grant and Genevieve K. Grant, et al. * v. Commissioner. Grant v. CommissionerDocket Nos. 87269-87273.United States Tax CourtT.C. Memo 1963-161; 1963 Tax Ct. Memo LEXIS 181; 22 T.C.M. (CCH) 771; T.C.M. (RIA) 63161; June 11, 1963John P. Lipscomb and George W. Beatty, for the petitioners. Joseph N. Ingolia, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618209/ | WALTER BROWN DOZIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Dozier v. CommissionerDocket No. 1501-78.United States Tax CourtT.C. Memo 1982-569; 1982 Tax Ct. Memo LEXIS 176; 44 T.C.M. (CCH) 1274; T.C.M. (RIA) 82569; September 29, 1982. Walter Brown Dozier, pro se, and Gary L. Moore for the petitione... | 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.