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https://www.courtlistener.com/api/rest/v3/opinions/4618210/ | PALLE BISTRUP AND KAREN BISTRUP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBistrup v. CommissionerDocket No. 753-79.United States Tax CourtT.C. Memo 1980-402; 1980 Tax Ct. Memo LEXIS 182; 40 T.C.M. (CCH) 1289; T.C.M. (RIA) 80402; September 18, 1980, Filed *182 Held: (1) Petitioners are not entitled to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618211/ | RALPH AND JEAN SARCONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RALPH SARCONE, INC. T/A TEKMATIC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSarcone v. CommissionerDocket No. 25474-83, 25476-83.United States Tax CourtT.C. Memo 1985-548; 1985 Tax Ct. Memo LEXIS 83; 50 T.C.M. (CCH) 135... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618213/ | Rolland T. Olson and Lucille R. Olson v. Commissioner.Olson v. CommissionerDocket No. 4790-62.United States Tax CourtT.C. Memo 1964-325; 1964 Tax Ct. Memo LEXIS 16; 23 T.C.M. (CCH) 2008; T.C.M. (RIA) 64325; December 17, 1964Rolland T. Olson, pro se, 5631 Manor Lane, Chicago, Ill. Helen A. Viney, for the respondent. PI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618214/ | REUBEN STURMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSturman v. CommissionerDocket Nos. 22846-90, 7846-91United States Tax CourtT.C. Memo 1993-355; 1993 Tax Ct. Memo LEXIS 372; 66 T.C.M. (CCH) 358; August 16, 1993, Filed *372 Decisions will be entered for respondent. For respondent: Matthew J. Fr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4331107/ | T.C. Memo. 1997-166
UNITED STATES TAX COURT
NATHAN P. AND GERALDINE V. MORTON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26651-93. Filed April 1, 1997.
James L. Kissire and Bob J. Shelton, for petitioners.
John Re... | 01-04-2023 | 11-13-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4669025/ | COURT OF APPEALS
EIGHTH DISTRICT OF TEXAS
EL PASO, TEXAS
DON ZIMMERMAN, §
No. 08-20-00039-CV
Appellant, §
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4618217/ | JON T. FRYE and DAVID M. VAUK, ET UX., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrye v. CommissionerDocket Nos. 3832-85, 3833-85.United States Tax CourtT.C. Memo 1987-105; 1987 Tax Ct. Memo LEXIS 101; 53 T.C.M. (CCH) 226; T.C.M. (RIA) 87105; February 23, 1987. John McGown, Jr., for the petitioners. C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1449408/ | 138 S.W.3d 441 (2004)
RANCHOS REAL DEVELOPERS, INC., Appellant,
v.
The COUNTY OF EL PASO, Catalina Development, Inc., and David Escobar, Trustee, Appellees.
No. 08-04-00014-CV.
Court of Appeals of Texas, El Paso.
April 22, 2004.
*442 David R. Pierce, Scott, Hulse, Marshall, Feuille, Finger & Thurmond, El Paso, for Appe... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4537352/ | Judiciary | Opinions
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https://www.courtlistener.com/api/rest/v3/opinions/4618218/ | William W. Carman, Petitioner, v. Commissioner of Internal Revenue, RespondentCarman v. CommissionerDocket No. 16796United States Tax Court13 T.C. 1029; 1949 U.S. Tax Ct. LEXIS 10; December 21, 1949, Promulgated *10 Decision will be entered under Rule 50. Petitioner, in the recapitalization of company A, exchanged as ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618220/ | RICHARD T. WAGNER AND MARGIE WAGNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWagner v. Comm'rNo. 7186-00L United States Tax Court118 T.C. 330; 2002 U.S. Tax Ct. LEXIS 20; 118 T.C. No. 18; T.C.M. (RIA) 54717; 83 T.C.M. (CCH) 4062; April 15, 2002, Filed *20 Petitioner's motion to dismiss was granted. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618222/ | CHRISTINE CAROL ARTHUR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentArthur v. CommissionerDocket No. 8185-76.United States Tax CourtT.C. Memo 1978-396; 1978 Tax Ct. Memo LEXIS 121; 37 T.C.M. (CCH) 1647; T.C.M. (RIA) 78396; October 2, 1978, Filed *121 Held, monies received by petitioner as a result of her ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618223/ | BENJAMIN ZERMENO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentZermeno v. CommissionerDocket No. 961-90United States Tax CourtT.C. Memo 1991-550; 1991 Tax Ct. Memo LEXIS 598; 62 T.C.M. (CCH) 1155; T.C.M. (RIA) 91550; November 4, 1991, Filed *598 Decision will be entered under Rule 155. Commencing in 1979... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618225/ | Ivor Cornman, Petitioner v. Commissioner of Internal Revenue, RespondentCornman v. CommissionerDocket No. 789-74United States Tax Court63 T.C. 653; 1975 U.S. Tax Ct. LEXIS 180; March 18, 1975, Filed *180 Decision will be entered for the petitioner. Petitioner, a United States taxpayer residing in a foreign country, ea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618229/ | APPEAL OF GEORGE C. RYDER.Ryder v. CommissionerDocket No. 2129.United States Board of Tax Appeals2 B.T.A. 1060; 1925 BTA LEXIS 2171; October 28, 1925, Decided Submitted May 5, 1925. *2171 Receipt, in 1922, by a taxpayer reporting on a cash basis, of a liquidating dividend, can not constitute the basis of a deduction ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618230/ | CHARLES BURRELL, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurrell v. CommissionerDocket No. 22515-92United States Tax CourtT.C. Memo 1994-574; 1994 Tax Ct. Memo LEXIS 582; 68 T.C.M. (CCH) 1237; November 22, 1994, Filed *582 Decision will be entered under Rule 155. Charles Burrell, Jr., pro se. F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618231/ | Lottie Robinson, Petitioner, v. Commissioner of Internal Revenue, RespondentRobinson v. CommissionerDocket No. 89819United States Tax Court42 T.C. 403; 1964 U.S. Tax Ct. LEXIS 102; May 18, 1964, Filed *102 Decision will be entered under Rule 50. Petitioner's husband, after serving over 10 years on the Police Force of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618232/ | Sanford H. E. Freund v. Commissioner.Sanford v. CommissionerDocket No. 27222.United States Tax Court1951 Tax Ct. Memo LEXIS 218; 10 T.C.M. (CCH) 514; T.C.M. (RIA) 51165; May 28, 1951Paul R. Russell, Esq., 20 Exchange Pl., New York, N. Y., for the petitioner. Graham Loving, Jr., Esq., for the respondent. RAUMMemorandum... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618233/ | The Charles E. Smith & Sons Co. v. Commissioner. Hall C. Smith, Transferee v. Commissioner.Charles E. Smith & Sons Co. v. CommissionerDocket Nos. 9461, 9462.United States Tax Court1947 Tax Ct. Memo LEXIS 209; 6 T.C.M. (CCH) 529; T.C.M. (RIA) 47128; May 12, 1947Sol Goodman, Esq., 1011 First Nat. Bank Bldg., Cincinnati 2... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618234/ | Estate of Louise de l'Aigle Reese, deceased, Egbert W. Doughty, Nelson Macy, Jr., and Louise Taylor Davis, Executors v. Commissioner.Estate of Louise de l'Aigle Reese, deceased v. CommissionerDocket No. 18075.United States Tax Court1949 Tax Ct. Memo LEXIS 277; 8 T.C.M. (CCH) 99; T.C.M. (RIA) 49028; January 31, 1949*277... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618235/ | ELIDA B. LANGLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Langley v. CommissionerDocket No. 56830.United States Board of Tax Appeals24 B.T.A. 1156; 1931 BTA LEXIS 1529; December 17, 1931, Promulgated *1529 Where the grantor had, during the taxable year, the right to revest in herself the property o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618236/ | HENRIETTA MILLS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Henrietta Mills, Inc. v. CommissionerDocket No. 29093.United States Board of Tax Appeals20 B.T.A. 651; 1930 BTA LEXIS 2062; September 4, 1930, Promulgated *2062 Where a corporation agreed to purchase one-fourth of all certain stock depo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618238/ | BARBARA HARRINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarrington v. CommissionerDocket No. 6887-88.United States Tax CourtT.C. Memo 1989-573; 1989 Tax Ct. Memo LEXIS 572; 58 T.C.M. (CCH) 476; T.C.M. (RIA) 89573; October 25, 1989. Dennis Brager, for the petitioner. Philip J. Starr, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618239/ | Rayburn E. Hahn, Petitioner, v. Commissioner of Internal Revenue, RepondentHahn v. CommissionerDocket No. 59190United States Tax Court30 T.C. 195; 1958 U.S. Tax Ct. LEXIS 203; April 30, 1958, Filed *203 Decision will be entered for the respondent. Held, petitioner may not claim his parents, residents of a community pr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618240/ | Ferenc (Franz) Molnar v. Commissioner.Molnar v. CommissionerDocket No. 6057.United States Tax Court1945 Tax Ct. Memo LEXIS 59; 4 T.C.M. (CCH) 951; T.C.M. (RIA) 45317; October 16, 1945John J. Sweedler, Esq., 475 Fifth Ave., New York, N. Y., for the petitioner. William F. Evans, Esq., for the respondent. KERN Memorandum... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618242/ | JAMES WILLIAM EVERHART, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Everhart v. CommissionerDocket No. 26675.United States Board of Tax Appeals26 B.T.A. 318; 1932 BTA LEXIS 1332; June 8, 1932, Promulgated *1332 Where petitioner, a representative of a certain company, purchased an interest or participat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618243/ | Harold F. Jones and Rita C. Jones, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentJones v. CommissionerDocket No. 4152United States Tax Court6 T.C. 412; 1946 U.S. Tax Ct. LEXIS 270; March 11, 1946, Promulgated *270 Decision will be entered for the respondent. 1. Taxpayer in 1935 set up a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618244/ | COVINGTON COTTON OIL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Covington Cotton Oil Co. v. CommissionerDocket No. 5534.United States Board of Tax Appeals12 B.T.A. 1018; 1928 BTA LEXIS 3422; June 29, 1928, Promulgated *3422 George T. Adams, Esq., for the petitioner. A. S. Lisenby, Esq., for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618245/ | C. C. Rouse, Petitioner, v. Commissioner of Internal Revenue, RespondentRouse v. CommissionerDocket No. 6692United States Tax Court6 T.C. 908; 1946 U.S. Tax Ct. LEXIS 206; April 30, 1946, Promulgated *206 Decision will be entered for the respondent. Petitioner and his wife, domiciled in Texas, entered into an agreemen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618246/ | Zephyr Mills, Inc. v. Commissioner.Zephyr Mills, Inc. v. CommissionerDocket No. 65923.United States Tax CourtT.C. Memo 1959-181; 1959 Tax Ct. Memo LEXIS 67; 18 T.C.M. (CCH) 794; T.C.M. (RIA) 59181; September 28, 1959Joseph J. Brown, Esq., 1535 Land Title Building, Philadelphia, Pa., for the petitioner. Albert Squire, E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618247/ | John O. and Eleanor B. Lockwood v. Commissioner.Lockwood v. CommissionerDocket No. 4693-69 SC.United States Tax CourtT.C. Memo 1970-141; 1970 Tax Ct. Memo LEXIS 215; 29 T.C.M. (CCH) 618; T.C.M. (RIA) 70141; June 8, 1970. Filed John O. Lockwood, pro se, 148 W. Spruce St., San Diego, Calif. Andrew H. Weinstein, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618248/ | JAMES L. RANKIN, EXECUTOR OF THE ESTATE OF RICHARD B. TURNER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rankin v. CommissionerDocket No. 53554.United States Board of Tax Appeals33 B.T.A. 761; 1935 BTA LEXIS 706; December 20, 1935, Promulgated *706 In 1928 the decedent was carrying in a marg... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618249/ | APPEAL OF FRANCIS COOLEY HALL ET AL., EXECUTORS OF THE WILL OF GEORGE A. HALL, DECEASED.Hall v. CommissionerDocket No. 3276.United States Board of Tax Appeals2 B.T.A. 931; 1925 BTA LEXIS 2214; October 20, 1925, Decided Submitted July 8, 1925. *2214 Evidence held insufficient to prove that a bequest claimed as a deduc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653876/ | UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 20-7200
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
v.
REGINALD ANTHONY FALICE,
Defendant - ... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653877/ | PUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 19-4852
UNITED STATES OF AMERICA,
Plaintiff – Appellee,
v.
PAUL GLEN HAMILTON, JR.,
Defendant - Appellant.
Appeal from the Un... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4618255/ | JOHN ASPINWALL HADDEN, JR., AND ALEXANDER TORRANCE, EXECUTORS, ESTATE OF MARIE TORRANCE HADDEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hadden v. CommissionerDocket No. 9421.United States Board of Tax Appeals10 B.T.A. 741; 1928 BTA LEXIS 4042; February 14, 1928, Promulgated *4042 CHARITABLE DEDUCT... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3276607/ | An illiterate negro man, Abe Johnson, purchased from one J. W. Young, in 1894, an eighty-acre tract of land in Union County, Arkansas, and went into possession thereof under his purchase, which was evidenced by the following instrument:
"Articles of agreement made the 19th day of ......., 1894, between J. W. Young of L... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4618256/ | Shenandoah Company v. Commissioner.Shenandoah Co. v. CommissionerDocket No. 109231.United States Tax Court1943 Tax Ct. Memo LEXIS 505; 1 T.C.M. (CCH) 430; T.C.M. (RIA) 43028; January 16, 1943*505 Douglas D. Felix, Esq., for the petitioner. F. L. Van Haafton, Esq., for the respondent. LEECHMemorandum Opinion LEECH, Ju... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618257/ | Eugene H. Rietzke and Lillie Lou Rietzke, Petitioners, v. Commissioner of Internal Revenue, RespondentRietzke v. CommissionerDocket No. 91484United States Tax Court40 T.C. 443; 1963 U.S. Tax Ct. LEXIS 111; May 29, 1963, Filed *111 Decision will be entered under Rule 50. Petitioner was an officer of L Corporation in wh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618259/ | WALTER M. HORT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hort v. CommissionerDocket No. 89033.United States Board of Tax Appeals39 B.T.A. 922; 1939 BTA LEXIS 954; May 19, 1939, Promulgated *954 1. YEAR OF LOSS. - Where the offer of a taxpayer to sell real estate was accepted in 1933, and, thereafte... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618260/ | APPEALS OF MEYER LIBERMAN.Liberman v. CommissionerDocket Nos. 2212, 2213.United States Board of Tax Appeals3 B.T.A. 617; 1926 BTA LEXIS 2601; February 9, 1926, Decided Submitted April 28, 1925. *2601 Certain amounts received by the taxpayer in the years 1919 and 1920 from the Rotary Shirt Co., held to be the income o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618261/ | WILLIAM G. VOELKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVoelker v. CommissionerDocket No. 19258-80.United States Tax CourtT.C. Memo 1981-67; 1981 Tax Ct. Memo LEXIS 675; 41 T.C.M. (CCH) 901; T.C.M. (RIA) 81067; February 19, 1981. William G. Voelker, pro se. Rodney J. Bartlett andFrancis J. Elwar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618262/ | Jaeger Motor Car Company, a Wisconsin Corporation v. Commissioner. Anna Jaeger v. Commissioner. Anthony A. Jaeger v. Commissioner. Anthony A. Jaeger and Anna Jaeger v. Commissioner. Jaeger Motor Car Company, a Wisconsin Corporation v. Commissioner.Jaeger Motor Car Co. v. CommissionerDocket Nos. 56974, 57409, 57410, 665... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618265/ | RICHARD GORDON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGordonDocket No. 16699-84United States Tax CourtT.C. Memo 1993-10; 1993 Tax Ct. Memo LEXIS 11; 65 T.C.M. (CCH) 1721; January 11, 1993, Filed *11 Decision will be entered for respondent. For Petitioner: Gregory A. Robinson and Karen S. Kingzett.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618266/ | Joseph A. Zwetchkenbaum and Morrisa B. Zwetchkenbaum, et al. * v. Commissioner. Zwetchkenbaum v. CommissionerDocket Nos. 87571, 87579, 87580, 90553, 90556, 90559.United States Tax CourtT.C. Memo 1962-283; 1962 Tax Ct. Memo LEXIS 24; 21 T.C.M. (CCH) 1493; T.C.M. (RIA) 62283; November 29, 1962*24 James T. Lodge, Esq., a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618270/ | COMMON CAUSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCommon Cause v. CommissionerNo. 13921-97United States Tax Court112 T.C. 332; 1999 U.S. Tax Ct. LEXIS 26; 112 T.C. No. 23; June 22, 1999, Filed *26 Decision will be entered for petitioner. P, an organization exempt from Federal income tax, receive... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618271/ | G. Loutrell Timanus and Helen Timanus, Petitioners, v. Commissioner of Internal Revenue, RespondentTimanus v. CommissionerDocket No. 66533United States Tax Court32 T.C. 631; 1959 U.S. Tax Ct. LEXIS 147; June 12, 1959, Filed *147 Decision will be entered under Rule 50. 1. Held, under sections 113(a) and 113(a)(5), 1939... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618272/ | DOME MINES, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dome Mines, Ltd. v. CommissionerDocket No. 26684.United States Board of Tax Appeals20 B.T.A. 377; 1930 BTA LEXIS 2137; July 29, 1930, Promulgated *2137 Ferdinand Tannenbaum, Esq., for the petitioner. Bruce A. Low, Esq., for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618274/ | JAMES G. THOMPSON AND SHIRLEY L. THOMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThompson v. CommissionerDocket No. 8524-93.United States Tax CourtT.C. Memo 1996-266; 1996 Tax Ct. Memo LEXIS 280; 71 T.C.M. (CCH) 3160; June 11, 1996, Filed *280 Decision will be entered under Rule 155. Paula M. Jun... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618276/ | ALBERT FRIED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BENJAMIN EINHORN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fried v. CommissionerDocket Nos. 73876, 73877.United States Board of Tax Appeals31 B.T.A. 638; 1934 BTA LEXIS 1051; November 21, 1934, Promulgated *1051 The firm of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618277/ | MORRIS W. FINLEY and HELEN H. FINLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFinley v. CommissionerDocket No. 7307-72.United States Tax CourtT.C. Memo 1974-229; 1974 Tax Ct. Memo LEXIS 92; 33 T.C.M. (CCH) 1012; T.C.M. (RIA) 74229; August 29, 1974, Filed. *92 Held, petitioners failed to prove that ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618278/ | Charles E. Reithmeyer and Grace M. Reithmeyer, Petitioners, v. Commissioner of Internal Revenue, Respondent. Willy D. Grusholt and Martha W. Grusholt, Petitioners, v. Commissioner of Internal Revenue, RespondentReithmeyer v. CommissionerDocket Nos. 55861, 55862United States Tax Court26 T.C. 804; 1956 U.S. Tax Ct. LEXI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618280/ | Max German, Petitioner, v. Commissioner of Internal Revenue, RespondentGerman v. CommissionerDocket No. 107894United States Tax Court2 T.C. 474; 1943 U.S. Tax Ct. LEXIS 97; July 23, 1943, Promulgated *97 Decision will be entered under Rule 50. From 1924 through 1939 the petitioner and his wife engaged variously in the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618281/ | A. S. ALEXANDER, JR., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; J. A. HOLLEY TRUST U-2, CHARLESTON NATIONAL BANK, TRUSTEE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlexander v. CommissionerDocket Nos. 20513-86, 28934-87United States Tax CourtT.C. Memo 1991-105; 1991 Tax Ct. Memo LEX... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618282/ | Leon S. Jaffee and Fern Jaffee v. Commissioner. Walter S. Ruekberg and Lois H. Ruekberg v. Commissioner.Jaffee v. Comm'rDocket Nos. 5171-64, 5172-64. United States Tax CourtT.C. Memo 1967-134; 1967 Tax Ct. Memo LEXIS 126; 26 T.C.M. (CCH) 602; T.C.M. (RIA) 67134; June 20, 1967Gerald A. Gitles, for the petitioners. Jame... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618284/ | Theodore E. Moberg and Pauline Moberg, Petitioners, v. Commissioner of Internal Revenue, Respondent. Vern H. Moberg and Reta N. Moberg, Petitioners, v. Commissioner of Internal Revenue, RespondentMoberg v. CommissionerDocket Nos. 47880, 47925United States Tax Court35 T.C. 773; 1961 U.S. Tax Ct. LEXIS 220; 128 U.S.P.Q.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618286/ | GARY DURWOOD PILCHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPilcher v. CommissionerDocket No. 11423-77.United States Tax CourtT.C. Memo 1979-278; 1979 Tax Ct. Memo LEXIS 249; 38 T.C.M. (CCH) 1089; T.C.M. (RIA) 79278; July 24, 1979, Filed Grant M. Prisbrey, for the petitioner. Thomas N. Thompson, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618287/ | Joseph Marcus and Jeanne Marcus, Petitioners, v. Commissioner of Internal Revenue, RespondentMarcus v. CommissionerDocket No. 21403United States Tax Court12 T.C. 1071; 1949 U.S. Tax Ct. LEXIS 160; June 16, 1949, Promulgated *160 Respondent's motion to dismiss for lack of jurisdiction is sustained. Petitioners on their... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618290/ | NORMAN R. TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTaylor v. CommissionerDocket No. 1033-86.United States Tax CourtT.C. Memo 1987-266; 1987 Tax Ct. Memo LEXIS 266; 53 T.C.M. (CCH) 931; T.C.M. (RIA) 87266; June 1, 1987. Norman R. Taylor, pro se. Pamela R. Martin, for the respondent. TANNENWALD... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618291/ | Finn H. Magnus and Elsie A. Magnus, Petitioners, v. Commissioner of Internal Revenue, RespondentMagnus v. Comm'rDocket No. 57258United States Tax Court28 T.C. 898; 1957 U.S. Tax Ct. LEXIS 127; 114 U.S.P.Q. (BNA) 367; July 29, 1957, Filed *127 Decision will be entered for the respondent. Held, that the payments from a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618292/ | MERRILL TRUST CO. AND MAINE REAL ESTATE TITLE CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Merrill Trust Co. v. CommissionerDocket No. 30151.United States Board of Tax Appeals21 B.T.A. 1395; 1931 BTA LEXIS 2197; January 28, 1931, Promulgated *2197 Deductions claimed on account of certain investmen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618294/ | MARY L. BUSTRYCKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBustrycki v. CommissionerDocket No. 9845-83.United States Tax CourtT.C. Memo 1985-242; 1985 Tax Ct. Memo LEXIS 390; 49 T.C.M. (CCH) 1523; T.C.M. (RIA) 85242; May 22, 1985. *390 Held, M filed a joint Federal income tax return for taxable year ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618295/ | Appeal of E. C. McKALLOR DRUG CO.E. C. McKallor Drug Co. v. CommissionerDocket No. 1185.United States Board of Tax Appeals1 B.T.A. 1017; 1925 BTA LEXIS 2706; April 14, 1925, decided Submitted March 19, 1925. *2706 L. F. Cooper, R. F. Garrity, and T. J. Neuland, Esqs., for the taxpayer. Ward Loveless, Esq., for the Co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618296/ | VICTOR J. SOLONIUK AND THORA F. SOLONIUK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSoloniuk v. CommissionerDocket No. 11449-79.United States Tax CourtT.C. Memo 1982-339; 1982 Tax Ct. Memo LEXIS 414; 44 T.C.M. (CCH) 160; T.C.M. (RIA) 82339; June 16, 1982. Gloria T. Svanas, for the petitioners. Mark H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618299/ | Robert E. and Lavina Rushing v. Commissioner.Rushing v. Comm'rDocket No. 30964.United States Tax Court1952 Tax Ct. Memo LEXIS 250; 11 T.C.M. (CCH) 396; T.C.M. (RIA) 52117; April 21, 1952*250 Robert E. Rushing, for the petitioners. Paul M. Newton, Esq., and John W. Alexander, Esq., for the respondent. JOHNSON Memorandu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618300/ | Nick Kovalchick v. Commissioner. Fannie Kovalchick v. Commissioner. Mike Kovalchick v. Commissioner.Kovalchick v. CommissionerDocket Nos. 3583, 4746, 4747, 5646, 5647.United States Tax Court1945 Tax Ct. Memo LEXIS 158; 4 T.C.M. (CCH) 655; T.C.M. (RIA) 45216; June 19, 1945*158 Vincent M. Casey, Esq., 720 Grant Bldg., P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618301/ | Francisco M. Benitez v. Commissioner.Benitez v. Comm'rDocket No. 2060-64.United States Tax CourtT.C. Memo 1967-98; 1967 Tax Ct. Memo LEXIS 164; 26 T.C.M. (CCH) 474; T.C.M. (RIA) 67098; May 5, 1967*164 Jacob Cohen, for the petitioner. Agatha L. Vorsanger, for the respondent. DAWSONMemorandum Findings of Fact and Opini... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618303/ | BARRY A. SCHERR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentScherr v. CommissionerDocket No. 25547-89United States Tax CourtT.C. Memo 1993-87; 1993 Tax Ct. Memo LEXIS 93; 65 T.C.M. (CCH) 2064; March 15, 1993, Filed *93 For petitioner: R. Stephen Scott. For respondent: Michael W. Bitner and Jeff P. Ehrli... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618305/ | CAROLINE ROSENHEIM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rosenheim v. CommissionerDocket No. 104497.United States Board of Tax Appeals45 B.T.A. 1018; 1941 BTA LEXIS 1034; December 17, 1941, Promulgated *1034 On June 4, 1940, the respondent sent by registered mail a notice of transferee liability... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618306/ | Massillon-Cleveland-Akron Sign Company, Petitioner, v. Commissioner of Internal Revenue, RespondentMassillon-Cleveland-Akron Sign Co. v. CommissionerDocket Nos. 22161, 22162United States Tax Court15 T.C. 79; 1950 U.S. Tax Ct. LEXIS 124; July 31, 1950, Promulgated *124 Decisions will be entered under Rule 50. 1. Upon t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618308/ | Lester H. Krabbenhoft and Anna Krabbenhoft, Petitioners v. Commissioner of Internal Revenue, RespondentKrabbenhoft v. CommissionerDocket No. 26561-87United States Tax Court94 T.C. 887; 1990 U.S. Tax Ct. LEXIS 61; 94 T.C. No. 56; June 19, 1990, Filed *61 Decision will be entered under Rule 155. Ps sold land to their so... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618309/ | Kenneth J. Kopecky and Betty J. Kopecky v. Commissioner.Kopecky v. CommissionerDocket No. 5023-66.United States Tax CourtT.C. Memo 1968-215; 1968 Tax Ct. Memo LEXIS 87; 27 T.C.M. (CCH) 1061; T.C.M. (RIA) 68215; September 24, 1968. Filed *87 Facts: Petitioner, a candidate for a Ph.D. degree, performed services under a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618311/ | ROBERT L. PETERSON IRREVOCABLE TRUST #2 FOR THE BENEFIT OF SUSAN P. PETERSON, TRANSFEREE, UNION BANK AND TRUST COMPANY, TRUSTEE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Peterson Irrevocable Trust #2 for benefit of Peterson v. CommissionerDocket Nos. 29263-81, 29264-81, 29265-81, 29266-81, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618313/ | GLORIA T. BLATT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBlatt v. CommissionerDocket No. 12456-92United States Tax CourtT.C. Memo 1993-550; 1993 Tax Ct. Memo LEXIS 558; 66 T.C.M. (CCH) 1409; November 23, 1993, Filed *558 Pursuant to the divorce decree of P and B, Teachers Insurance and Annuity Associ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618251/ | Dorothy G. McKay, Petitioner, v. Commissioner of Internal Revenue, RespondentMcKay v. CommissionerDocket No. 35195United States Tax Court24 T.C. 86; 1955 U.S. Tax Ct. LEXIS 201; April 28, 1955, Filed *201 Decision will be entered for the respondent. Held, that, under section 12391.04 of the Revised Statutes of Hawaii,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618252/ | REM ENTERPRISES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROBERT E. MORSE and PATRICIA A. MORSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentREM Enterprises, Inc. v. CommissionerDocket Nos. 11851-78, 11852-78.United States Tax CourtT.C. Memo 1979-494; 1979 Tax Ct. Memo LEXIS 38; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618314/ | HOSPITAL CORPORATION OF AMERICA AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHospital Corp. of Am. v. CommissionerDocket Nos. 10663-91, 13074-91 28588-91, 6351-92.United States Tax Court107 T.C. 116; 1996 U.S. Tax Ct. LEXIS 39; 107 T.C. No. 8; September 17, 1996, Filed Hospital Corp. of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618315/ | ESTATE OF BERNARD KORMAN, ROSLYN KORMAN, EXECUTRIX AND ROSLYN KORMAN, SURVIVING WIFE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Korman v. CommissionerDocket Nos. 3902-80, 16408-80, 20536-83, 20557-83.United States Tax CourtT.C. Memo 1987-120; 1987 Tax Ct. Memo LEXIS 116; 53 T.C.M. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618353/ | VINCENT J. PARTOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPartos v. CommissionerDocket No. 6917-90United States Tax CourtT.C. Memo 1991-408; 1991 Tax Ct. Memo LEXIS 441; 62 T.C.M. (CCH) 560; T.C.M. (RIA) 91408; August 19, 1991, Filed *441 Decision will be entered for the respondent and an appropriate... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618355/ | MARIA MERLINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMerlino v. CommissionerDocket No. 2642-93United States Tax CourtT.C. Memo 1995-208; 1995 Tax Ct. Memo LEXIS 216; 69 T.C.M. (CCH) 2592; May 16, 1995, Filed *216 Decision will be entered under Rule 155. For petitioners: Mark E. Cedrone. For respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/430984/ | 727 F.2d 74
Frank J. CAROZZA, Petitioner,v.UNITED STATES STEEL CORPORATION and Director, Office ofWorkers' Compensation Programs, United StatesDepartment of Labor, Respondents.
No. 83-3231.
United States Court of Appeals,Third Circuit.
Argued Jan. 23, 1984.Decided Feb. 10, 1984.
J. Scott Leckie (argued), Yablonski, Ki... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4669027/ | ACCEPTED
08-19-00038-CR
EIGHTH COURT OF APPEALS
EL PASO, ... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4669028/ | ACCEPTED
08-21-00044-CV
EIGHTH COURT OF APPEALS
08-21-00044-CV EL PASO, TEXAS
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4618357/ | Meldrum & Fewsmith, Inc., Petitioners, v. Commissioner of Internal Revenue, Respondent.Meldrum & Fewsmith, Inc. v. Commissioner of Internal RevenueDocket No. 30977.United States Tax Court1954 Tax Ct. Memo LEXIS 235; 13 T.C.M. (CCH) 992; April 19, 1954*235 H. M. Roberts, Esq., Nat. City Bank Bldg., Cleveland, Ohio, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618360/ | WILHELMINA WORLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Worley v. CommissionerDocket No. 63503.United States Board of Tax Appeals28 B.T.A. 429; 1933 BTA LEXIS 1122; June 20, 1933, Promulgated *1122 In 1929 the petitioner paid $20,000 for an undivided royalty interest in lands in Oklahoma, includ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618361/ | ESTATE OF HARRY E. R. HALL, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hall v. CommissionerDocket Nos. 70004-70010, 71592-71598.United States Board of Tax Appeals29 B.T.A. 1255; 1934 BTA LEXIS 1405; February 27, 1934, Promulgated *1405 Where a partnership, of which petitioners were members,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618362/ | CHARLES W. JAYNES, ALBERT L. POPE AND HENRY O. CUSHMAN, TRUSTEES U/W OF CHARLES P. JAYNES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jaynes v. CommissionerDocket No. 62503.United States Board of Tax Appeals29 B.T.A. 259; 1933 BTA LEXIS 978; October 31, 1933, Promulgated *978 Under a testamentary tru... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618365/ | MISSOURI PACIFIC RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NEW ORLEANS, TEXAS & MEXICO RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Missouri P. R. Co. v. CommissionerDocket Nos. 33301, 40575, 50822, 52865, 59142, 66783, 67052.United States Board of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618367/ | William T. Coffey v. Commissioner.Coffey v. CommissionerDocket No. 316-70.United States Tax CourtT.C. Memo 1972-87; 1972 Tax Ct. Memo LEXIS 170; 31 T.C.M. (CCH) 344; T.C.M. (RIA) 72087; April 13, 1972, Filed Marion Edwyn Harrison, 336 Pennsylvania Ave. S.E. Washington, D.C., for the petitioner. Ernest J. Wright, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618369/ | H. & G. AMUSEMENT COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.H & G. Amusement Co. v. CommissionerDocket No. 104445.United States Board of Tax Appeals46 B.T.A. 1095; 1942 BTA LEXIS 775; May 7, 1942, Promulgated *775 1. INCOME - ADVANCE RENTAL. - Sums paid in advance for the use of a bui... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618371/ | WALTER F. AUSTIN, TRUSTEE, ROBERT F. AUSTIN TRUST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENTAustin v. CommissionerDocket No. 46074.United States Board of Tax Appeals18 B.T.A. 1098; 1930 BTA LEXIS 2524; February 12, 1930, Promulgated *2524 Walter F. Austin, as Trustee of the Herbert T. Austin Trust,18 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618374/ | Arnold G. Pence v. Commissioner.Pence v. CommissionerDocket No. 57480.United States Tax CourtT.C. Memo 1956-190; 1956 Tax Ct. Memo LEXIS 102; 15 T.C.M. (CCH) 1003; T.C.M. (RIA) 56190; August 20, 1956*102 Held, that petitioner has failed to sustain the burden of proving that over half of the support of either of his tw... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618316/ | STEVEN SCOTT KANETZKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKanetzke v. CommissionerDocket No. 1121-89United States Tax CourtT.C. Memo 1991-152; 1991 Tax Ct. Memo LEXIS 171; 61 T.C.M. (CCH) 2337; T.C.M. (RIA) 91152; April 4, 1991, Filed *171 Decision will be entered for the respondent. W. F. Mason... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618317/ | DAVID K. STRAIGHT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentStraight v. Comm'rDocket No. 23658-94 United States Tax Court1999 Tax Ct. Memo LEXIS 487; October 19, 1999, Filed Straight v. Comm'r, 1999 Tax Ct. Memo LEXIS 488">1999 Tax Ct. Memo LEXIS 488 (T.C., May 6, 1999)Statutory deficiency and overpay... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618319/ | EQUITY UNION CREAMERY & MERCANTILE EXCHANGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Equity Union Creamery & Mercantile Exchange v. CommissionerDocket No. 10391.United States Board of Tax Appeals9 B.T.A. 413; 1927 BTA LEXIS 2592; November 29, 1927, Promulgated *2592 A document entitled "income and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618320/ | Milton Hart and Vivien Hart, Petitioners, v. Commissioner of Internal Revenue, RespondentHart v. CommissionerDocket No. 203-62United States Tax Court41 T.C. 131; 1963 U.S. Tax Ct. LEXIS 30; October 29, 1963, Filed *30 Decision will be entered for the respondent. On or about December 20, 1956, Federman, an employee of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618321/ | RARL J. KAUFMANN, ADMINISTRATOR, ESTATE OF AUGUSTA KAUFMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kaufmann v. CommissionerDocket No. 18897.United States Board of Tax Appeals15 B.T.A. 141; 1929 BTA LEXIS 2911; January 30, 1929, Promulgated *2911 1. Petitioner is liable for income tax due upon in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618324/ | Melvin E. Tunningley, Petitioner, v. Commissioner of Internal Revenue, RespondentTunningley v. CommissionerDocket No. 41354United States Tax Court22 T.C. 1108; 1954 U.S. Tax Ct. LEXIS 117; August 30, 1954, Filed. August 30, 1954, Filed *117 Decision will be entered under Rule 50. 1. Held: (a) Petitioner, the sole pro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618325/ | John Loughran v. Commissioner.Loughran v. CommissionerDocket Nos. 79218, 80377.United States Tax CourtT.C. Memo 1960-214; 1960 Tax Ct. Memo LEXIS 75; 19 T.C.M. (CCH) 1193; T.C.M. (RIA) 60214; October 10, 1960Robert R. Faulkner, Esq., 940 Shoreham Bldg., Washington, D.C. and Richard E. Shands, Esq., for the petitioner. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618327/ | Alexander Hamilton Rice v. Commissioner.Rice v. CommissionerDocket No. 110067.United States Tax Court1942 Tax Ct. Memo LEXIS 30; 1 T.C.M. (CCH) 245; T.C.M. (RIA) 42663; 12/18/1942*30 On October 2, 1937 a corporation organized in 1925 distributed nine-elevenths of its net worth to the estate of petitioner's wife in exc... | 01-04-2023 | 11-21-2020 |
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