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https://www.courtlistener.com/api/rest/v3/opinions/4618329/
Eva L. Lindberg, Petitioner, v. Commissioner of Internal Revenue, Respondent; Thomas F. Lindberg, Petitioner, v. Commissioner of Internal Revenue, RespondentLindberg v. CommissionerDocket Nos. 504-65, 1410-65United States Tax Court46 T.C. 243; 1966 U.S. Tax Ct. LEXIS 100; May 17, 1966, Filed *100 Decisions will be ente...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618330/
RONALD E. SMALLDRIDGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmalldridge v. CommissionerDocket No. 398-83.United States Tax CourtT.C. Memo 1984-434; 1984 Tax Ct. Memo LEXIS 244; 48 T.C.M. (CCH) 882; T.C.M. (RIA) 84434; August 13, 1984. Paul A. Frederiksen, for the petitioner. James Gehres, for the ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618331/
APPEAL OF MRS. D. W. FISH.Fish v. CommissionerDocket No. 6564.United States Board of Tax Appeals5 B.T.A. 393; 1926 BTA LEXIS 2872; November 9, 1926, Decided *2872 Louis B. Montfort, Esq., for the petitioner. John W. Fisher, Esq., for the Commissioner. STERNHAGEN *393 Deficiency in income tax of $1,484.91 for 1919, r...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618334/
Curtis Electro Lighting, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentCurtis Electro Lighting, Inc. v. CommissionerDocket No. 1933-70United States Tax Court60 T.C. 633; 1973 U.S. Tax Ct. LEXIS 88; 60 T.C. No. 67; July 30, 1973, Filed *88 Decision will be entered under Rule 50. In 1960, a fire occurr...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618335/
Estate of Ida Maude Sowell, Homer T. Sowell, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Sowell v. CommissionerDocket No. 14216-78United States Tax Court74 T.C. 1001; 1980 U.S. Tax Ct. LEXIS 82; August 7, 1980, Filed *82 Decision will be entered under Rule 155. Decedent was trustee an...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618338/
A. ROWLAND BOUCHER AND MARY K. BOUCHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoucher v. CommissionerDocket No. 10796-75.United States Tax CourtT.C. Memo 1979-172; 1979 Tax Ct. Memo LEXIS 351; 38 T.C.M. (CCH) 730; T.C.M. (RIA) 79172; May 1, 1979, Filed *351 John DeBruyn, for the petitioners. John ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618339/
RICHARD D. WYCKOFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wyckoff v. CommissionerDocket No. 32016.United States Board of Tax Appeals19 B.T.A. 263; 1930 BTA LEXIS 2438; March 13, 1930, Promulgated *2438 NET LOSS. - A loss sustained by the petitioner in 1921 on account of certain stock becoming wor...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618343/
Charles J. and Annis Snider, et al. 1 v. Commissioner. Snider v. CommissionerDocket Nos. 3503-68, 3504-68, 3541-68, 3560-68, 3561-68.United States Tax CourtT.C. Memo 1970-241; 1970 Tax Ct. Memo LEXIS 117; 29 T.C.M. (CCH) 1058; T.C.M. (RIA) 70241; August 26, 1970, Filed. *117 Under the terms of an executory contract t...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618344/
Henry F. Haldeman, Petitioner, v. Commissioner of Internal Revenue, Respondent. Clara B. Haldeman, Petitioner, v. Commissioner of Internal Revenue, RespondentHaldeman v. CommissionerDocket Nos. 111066, 111067United States Tax Court6 T.C. 345; 1946 U.S. Tax Ct. LEXIS 277; March 6, 1946, Promulgated *277 Decision will b...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618345/
E. Merl Young and Lauretta W. Young v. Commissioner.Young v. CommissionerDocket No. 58131.United States Tax CourtT.C. Memo 1961-33; 1961 Tax Ct. Memo LEXIS 316; 20 T.C.M. (CCH) 150; T.C.M. (RIA) 61033; February 9, 1961*316 1. Held, upon the facts, that petitioner received salary payments in 1949 and 1950 from Commerci...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618346/
CLARENCE D. KERR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kerr v. CommissionerDocket Nos. 106488, 106489, 107560.United States Board of Tax Appeals46 B.T.A. 1180; 1942 BTA LEXIS 765; May 19, 1942, Promulgated *765 During the taxable years petitioner was chief support of his sons' families. Held, t...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618347/
Joseph Miele, Et Al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentMiele v. CommissionerDockets Nos. 405-70, 421-70, 422-70, 423-70United States Tax Court56 T.C. 556; 1971 U.S. Tax Ct. LEXIS 116; June 21, 1971, Filed *116 Decisions will be entered for the respondent in dockets Nos. 405-70 and 422-70.Dec...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618349/
FRITZ WORM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Worm v. CommissionerDocket No. 39079.United States Board of Tax Appeals22 B.T.A. 36; 1931 BTA LEXIS 2181; February 3, 1931, Promulgated *2181 Forney Johnston, Esq., for the petitioner. B. M. Coon, Esq., for the respondent. TRAMMELL*36 This is a ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4332843/
RENAISSANCE ENTERPRISES TRUST, JOHN P. WILDE, TRUSTEE & EDUCATIONAL ENTERPRISES TRUST, JOHN P. WILDE, TRUSTEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRenaissance Enters. Trust v. CommissionerNo. 17868-99United States Tax CourtT.C. Memo 2000-226; 2000 Tax Ct. Memo LEXIS 265; 80 T.C.M. (CCH) 97; T.C.M...
01-04-2023
11-14-2018
https://www.courtlistener.com/api/rest/v3/opinions/4618375/
Frank M. Rabb and Betty L. Rabb v. Commissioner.Rabb v. CommissionerDocket No. 2573-70.United States Tax CourtT.C. Memo 1972-119; 1972 Tax Ct. Memo LEXIS 143; 31 T.C.M. (CCH) 476; T.C.M. (RIA) 72119; May 22, 1972, Filed Stephen K. Miller, Lawrence W. Gaston, Jr., and Daniel P. Byron, 777 Chamber of Commerce Bldg., Indi...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618376/
Derby Heights, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentDerby Heights, Inc. v. CommissionerDocket No. 6901-65United States Tax Court48 T.C. 900; 1967 U.S. Tax Ct. LEXIS 37; September 22, 1967, Filed *37 Decision will be entered for the respondent. The petitioner, which was engaged in the busines...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618377/
Edward C. Vierling, Jr. v. Commissioner.Vierling v. CommissionerDocket No. 1572-68.United States Tax CourtT.C. Memo 1969-116; 1969 Tax Ct. Memo LEXIS 181; 28 T.C.M. (CCH) 612; T.C.M. (RIA) 69116; June 12, 1969, Filed. Edward C. Vierling, Jr., pro se, 130 Martin Rd., Pittsburgh, Pa. D. Alden Newland, for the respondent...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618378/
JOHN R. BRIDE and RUBY L. BRIDE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBride v. CommissionerDocket No. 4073-79.United States Tax CourtT.C. Memo 1981-443; 1981 Tax Ct. Memo LEXIS 288; 42 T.C.M. (CCH) 792; T.C.M. (RIA) 81443; August 24, 1981*288 Held, petitioner John R. Bride was not "away from home"...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618379/
Nathan K. Parker, Jr., and Janice C. Parker, Petitioners v. Commissioner of Internal Revenue, RespondentParker v. CommissionerDocket No. 13529-78United States Tax Court74 T.C. 29; 1980 U.S. Tax Ct. LEXIS 153; April 10, 1980, Filed *153 Decision will be entered for the respondent. Petitioners received sec. 1231 gain du...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618380/
William J. and Loretta C. Martino, Petitioners v. Commissioner of Internal Revenue, RespondentMartino v. CommissionerDocket No. 11214-77United States Tax Court71 T.C. 456; 1978 U.S. Tax Ct. LEXIS 1; December 28, 1978, Filed *1 Decision will be entered under Rule 155. Petitioners' daughter-in-law had no income during t...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/2372441/
386 F. Supp. 2d 43 (2005) Garrard J. PARE, Plaintiff, v. CITY OF BRISTOL, Defendant. No. Civ. 3:03CV1483 (JBA). United States District Court, D. Connecticut. August 31, 2005. *44 John R. Williams, Norman A. Pattis, Williams & Pattis, New Haven, CT, for Plaintiff. Martha Anne Shaw, Michael J. Rose, Howd & Ludorf, Hartfo...
01-04-2023
10-30-2013
https://www.courtlistener.com/api/rest/v3/opinions/4618381/
AUBREY M. SHIDELER and GERRY R. SHIDELER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentShideler v. Comm'rDocket No. 4227-68. United States Tax CourtT.C. Memo 1973-42; 1973 Tax Ct. Memo LEXIS 286; 32 T.C.M. (CCH) 188; T.C.M. (RIA) 73042; February 20, 1973, Filed Decision was entered for petitioners. Loui...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618383/
Hubert E. Howard and Helen B. Howard, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentHoward v. CommissionerDocket Nos. 51709, 51710, 51711, 51712, 51713, 51714, 51830, 52869United States Tax Court24 T.C. 792; 1955 U.S. Tax Ct. LEXIS 123; July 29, 1955, Filed *123 Decisions will be entered under R...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618386/
Estate of William A. Landers, Sr., Deceased, William A. Landers, Jr., and Daniel Landers, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Landers v. CommissionerDocket No. 82578United States Tax Court38 T.C. 828; 1962 U.S. Tax Ct. LEXIS 79; September 13, 1962, Filed *79 Decision will be ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618387/
PIGGLY WIGGLY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Piggly Wiggly Corp. v. CommissionerDocket Nos. 25126, 43860.United States Board of Tax Appeals28 B.T.A. 412; 1933 BTA LEXIS 1119; June 20, 1933, Promulgated *1119 1. Held, the money which petitioner's president invested in stock of...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618388/
SAN-KNIT-ARY TEXTILE MILLS, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.San-Knit-Ary Textile Mills, Inc. v. CommissionerDocket No. 46117.United States Board of Tax Appeals22 B.T.A. 754; 1931 BTA LEXIS 2068; March 17, 1931, Promulgated *2068 1. An employee of petitioner while driving its ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618391/
ELMER and CECILE CARSELLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarsello v. CommissionerDocket No. 2315-75.United States Tax CourtT.C. Memo 1976-193; 1976 Tax Ct. Memo LEXIS 211; 35 T.C.M. (CCH) 832; T.C.M. (RIA) 760193; June 15, 1976, Filed Elmer Carsello, pro*213 se. James F. Hanley, Jr., for ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618392/
DAVID J. AND ANNE M. WEISSMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeissman v. CommissionerDocket No. 8212-79.United States Tax CourtT.C. Memo 1983-724; 1983 Tax Ct. Memo LEXIS 66; 47 T.C.M. (CCH) 520; T.C.M. (RIA) 83724; December 5, 1983. David J. Weissman, pro se. Gary Kirschenbaum, for the r...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618394/
R. CLIPSTON STURGIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.STURGIS v. COMMISSIONERDocket No. 22197.United States Board of Tax Appeals10 B.T.A. 1394; 1928 BTA LEXIS 3887; March 15, 1928, Promulgated *3887 Petitioner held not to have been an officer or employee of the City of Fall River, Mass. R. ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618395/
FRANK C. HERMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hermann v. CommissionerDocket No. 41902.United States Board of Tax Appeals20 B.T.A. 899; 1930 BTA LEXIS 2009; September 19, 1930, Promulgated *2009 The amount of a fee paid in the defense of a proposed income-tax assessment disallowed as a d...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618397/
Daniel M. Cory and Margot Cory, Petitioners, v. Commissioner of Internal Revenue, RespondentCory v. CommissionerDocket No. 37209United States Tax Court23 T.C. 775; 1955 U.S. Tax Ct. LEXIS 251; 104 U.S.P.Q. (BNA) 209; January 31, 1955, Filed *251 Decision will be entered under Rule 50. George Santayana, author of the l...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618399/
MARY G. LANE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lane v. CommissionerDocket Nos. 10430-79, 10431-79, 10432-79.United States Tax CourtT.C. Memo 1986-306; 1986 Tax Ct. Memo LEXIS 303; 51 T.C.M. (CCH) 1502; T.C.M. (RIA) 86306; July 23, 1986. Douglas A. Lane, pro se. Howard P. Levine, fo...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618400/
Fred G. Greaves and Harold W. Olson, Partners, Doing Business as Fred G. Greaves Company, Petitioners, v. War Contracts Price Adjustment Board, RespondentGreaves v. War Contracts Price Adjustment BoardDocket No. 195-R.United States Tax Court10 T.C. 886; 1948 U.S. Tax Ct. LEXIS 184; May 18, 1948, Promulgated *184 An ord...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618402/
APPEAL OF ARTHUR WALKER & CO., INC.Arthur Walker & Co. v. CommissionerDocket No. 3779.United States Board of Tax Appeals4 B.T.A. 151; 1926 BTA LEXIS 2367; June 21, 1926, Decided Submitted October 22, 1925. *2367 For the fiscal year ending March 31, 1921, taxpayer sustained a net loss as defined in section 204(a) of t...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618404/
CHARLES L. NEMETH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNemeth v. CommissionerDocket No. 22016-80United States Tax CourtT.C. Memo 1982-646; 1982 Tax Ct. Memo LEXIS 104; 45 T.C.M. (CCH) 58; T.C.M. (RIA) 82646; November 8, 1982. Charles L. Nemeth, pro se. Christine Barish, for the respondent. FEAT...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618405/
JOHN G. RUSSOS and IRENE S. RUSSOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ONE HOUR SPIC AND SPAN CLEANERS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRussos v. CommissionerDocket Nos. 9344-75, 9352-75.United States Tax CourtT.C. Memo 1977-309; 1977 Tax Ct. Memo LEXIS 132; 36 T...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618406/
Carl G. Jordan and Barbara Jordan, his wife v. Commissioner.Jordan v. CommissionerDocket No. 60603.United States Tax CourtT.C. Memo 1958-152; 1958 Tax Ct. Memo LEXIS 76; 17 T.C.M. (CCH) 762; T.C.M. (RIA) 58152; August 12, 1958*76 Held, airline pilot not entitled to trip expense deduction for meals on turn-around trips...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618408/
G. Ralph Branton v. Commissioner.G. Branton v. CommissionerDocket No. 4542.United States Tax Court1946 Tax Ct. Memo LEXIS 291; 5 T.C.M. (CCH) 16; T.C.M. (RIA) 46017; January 16, 1946*291 Peter S. Rask, Esq., P. J. Coffey, Esq., Harold N. Rogers, Esq., and Walter L Stewart, Esq., for the petitioner. Harlow B. King, Esq...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618410/
SNUGGERY-ELVIS PARTNERSHIP, NIKI J. TRANAKOS, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; SNUGGERY-ELVIS PARTNERSHIP, GEORGE A. FRITZ,2 A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Snuggery-Elvis ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618411/
Kermit Jones and Arogate Jones, Petitioners v. Commissioner of Internal Revenue, RespondentJones v. CommissionerDocket No. 30232-81United States Tax Court82 T.C. 586; 1984 U.S. Tax Ct. LEXIS 85; 82 T.C. No. 46; April 4, 1984, Filed *85 Decision will be entered for the respondent. Petitioner had a fully vested interest...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618413/
HANS PEDERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARIE PEDERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pederson v. CommissionerDocket Nos. 12328, 12329.United States Board of Tax Appeals14 B.T.A. 1089; 1929 BTA LEXIS 2990; January 9, 1929, Promulgated *2990 1. Where a...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618415/
Rufus Riddlesbarger, Petitioner, v. Commissioner of Internal Revenue, RespondentRiddlesbarger v. CommissionerDocket No. 19587United States Tax Court16 T.C. 820; 1951 U.S. Tax Ct. LEXIS 222; April 19, 1951, Promulgated *222 Decision will be entered under Rule 50. Where a corporation in 1942 transferred a ranch to a new...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618418/
Elmar Ott and Aino Ott v. Commissioner.Ott v. CommissionerDocket No. 2152-65.United States Tax CourtT.C. Memo 1967-117; 1967 Tax Ct. Memo LEXIS 143; 26 T.C.M. (CCH) 540; T.C.M. (RIA) 67117; May 26, 1967*143 Petitioners purchased from a building contractor a 2-family house, on or about June 10, 1959, for $31,000. The c...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618419/
Louise H. Edwards, et al. 1 v. Commissioner. Louise H. Edwards v. CommissionerDocket Nos. 24909-24914.United States Tax Court1953 Tax Ct. Memo LEXIS 79; 12 T.C.M. (CCH) 1202; T.C.M. (RIA) 53344; October 28, 1953Chester H. Ferguson, Esq., 215 Madison Street, Tampa, Fla., George W. Ericksen, Esq., and Rex Meighen, C.P.A....
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618421/
George I. Bauman and Esther E. Bauman, et al. 1 v. Commissioner. Bauman v. CommissionerDocket Nos. 90036-40, 90051.United States Tax CourtT.C. Memo 1964-179; 1964 Tax Ct. Memo LEXIS 155; 23 T.C.M. (CCH) 1064; T.C.M. (RIA) 64179; June 30, 1964*155 Real property and mortgages on real property were held for sale by the p...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618422/
TENNESSEE SECURITIES, INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Tennessee Secur., Inc. v. CommissionerDocket Nos. 9209-76, 9210-76, 9211-76, 9212-76.United States Tax CourtT.C. Memo 1978-434; 1978 Tax Ct. Memo LEXIS 82; 37 T.C.M. (CCH) 1803; T.C.M. (RIA) 78434; October 31, 1978, Filed ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618423/
Thomas O'Malley and Rita O'Malley, Petitioners v. Commissioner of Internal Revenue, RespondentO'Malley v. CommissionerDocket No. 28404-86United States Tax Court91 T.C. 352; 1988 U.S. Tax Ct. LEXIS 113; 91 T.C. No. 29; 10 Employee Benefits Cas. (BNA) 1051; August 25, 1988. August 25, 1988, Filed *113 Decision will be e...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618425/
Appeal of NIGEL LESLIE CAMPBELL.Campbell v. CommissionerDocket No. 373.United States Board of Tax Appeals1 B.T.A. 441; 1925 BTA LEXIS 2932; January 29, 1925, decided Submitted January 7, 1925. *2932 An interest in the good will of a partnership, acquired under the partnership agreement, by virtue of the death of the ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618427/
GARY A. AND FRANCES BYBEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBybee v. CommissionerDocket No. 43665-86United States Tax CourtT.C. Memo 1993-232; 1993 Tax Ct. Memo LEXIS 236; 65 T.C.M. (CCH) 2787; May 25, 1993, Filed *236 Decision will be entered for respondent. Gary A. Bybee, pro se. For respo...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618428/
MARY E. CAPPON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cappon v. CommissionerDocket No. 51042.United States Board of Tax Appeals28 B.T.A. 357; 1933 BTA LEXIS 1135; June 13, 1933, Promulgated *1135 R. F. Witte, Esq., for the petitioner. F. A. Surine, Esq., for the respondent. MCMAHON *357 OPINION...
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11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618430/
Elliot Knitwear Profit Sharing Plan, Louis M. Lempke, Trustee by Herman Gross, Substitute Trustee, Petitioner v. Commissioner of Internal Revenue, RespondentElliot Knitwear Profit Sharing Plan v. CommissionerDocket No. 2725-77United States Tax Court71 T.C. 765; 1979 U.S. Tax Ct. LEXIS 175; February 12, 1979, Filed *175...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618431/
THE ROLLESTONE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE ROLLESTONE INVESTMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE FREELAND PROCESS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE MIDWEST INVESTMENT COMPANY, PETITIONE...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618434/
FRED A. SCHMITZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchmitz v. CommissionerDocket No. 19016-80.United States Tax CourtT.C. Memo 1982-738; 1982 Tax Ct. Memo LEXIS 9; 45 T.C.M. (CCH) 408; T.C.M. (RIA) 82738; December 27, 1982. Fred A. Schmitz. pro se. Joel A. Lopata, for the respondent. DAWSONME...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618435/
The Denver & Salt Lake Railway Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. The Denver and Rio Grande Western Railroad Company (as Transferee), Petitioner, v. Commissioner of Internal Revenue, RespondentDenver & Salt Lake Ry. Co. v. CommissionerDocket Nos. 43783, 43784, 43785, 43786United Stat...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618436/
J. L. Jones v. Commissioner. J. L. Jones and Virgie E. Jones v. Commissioner.Jones v. CommissionerDocket Nos. 57636, 57637.United States Tax CourtT.C. Memo 1960-282; 1960 Tax Ct. Memo LEXIS 5; 19 T.C.M. (CCH) 1549; T.C.M. (RIA) 60282; December 30, 1960*5 1. Held, that in applying the net worth method herein, no adjust...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618437/
ROBERT J. MERLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMerlo v. Comm'rNo. 21538-03 United States Tax Court 126 T.C. 205; 2006 U.S. Tax Ct. LEXIS 10; 126 T.C. No. 10; April 25, 2006, Filed Merlo v. Commissioner, T.C. Memo 2005-178">T.C. Memo 2005-178, 2005 Tax Ct. Memo LEXIS 177">2005 Tax Ct. Memo LE...
01-04-2023
11-21-2020
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ATLANTIC COAST LINE RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Atlantic C. L. R. Co. v. CommissionerDocket No. 35607.United States Board of Tax Appeals23 B.T.A. 888; 1931 BTA LEXIS 1799; June 29, 1931, Promulgated *1799 Amounts of unclaimed wages included in and allowed as a part of ...
01-04-2023
11-21-2020
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R. L. BROWN COAL & COKE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. R. L. BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.R. L. Brown Coal & Coke Co. v. CommissionerDocket Nos. 12709, 16200.United States Board of Tax Appeals14 B.T.A. 609; 1928 BTA LEXIS 2946; December 7, 1928, ...
01-04-2023
11-21-2020
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OPINION {¶ 1} On October 19, 2000, in Franklin County Common Pleas case No. 00CR-10-6188, defendant-appellant, David A. Eble, was indicted by the Franklin County Grand Jury on two counts of robbery, in violation of R.C. 2911.02. On November 29, 2000, in Franklin County Common Pleas case No. 00CR-11-6803, appellant was ...
01-04-2023
07-06-2016
https://www.courtlistener.com/api/rest/v3/opinions/4618454/
EDWIN D. AXTON, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Axton v. CommissionerDocket Nos. 56160-56163, 56348, 56438-56442.United States Board of Tax Appeals32 B.T.A. 613; 1935 BTA LEXIS 924; May 14, 1935, Promulgated *924 1. Where two different kinds of stock are received in exchange for...
01-04-2023
11-21-2020
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ACCEPTED 08-20-00179-CR EIGHTH COURT OF APPEALS 08-20-00179-CR EL PASO, TEXAS ...
01-04-2023
03-18-2021
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William E. and Carolyn S. Palmer, Petitioners v. Commissioner of Internal Revenue, RespondentPalmer v. CommissionerDocket No. 782-68United States Tax Court52 T.C. 310; 1969 U.S. Tax Ct. LEXIS 125; May 26, 1969, Filed *125 Decision will be entered for the respondent. Petitioners are opposed, on religious grounds, to li...
01-04-2023
11-21-2020
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Herbert E. Pliner and Rosalie Pliner v. Commissioner.Pliner v. CommissionerDocket No. 71523.United States Tax CourtT.C. Memo 1961-218; 1961 Tax Ct. Memo LEXIS 130; 20 T.C.M. (CCH) 1073; T.C.M. (RIA) 61218; July 31, 1961*130 Daniel S. Greenstein, Esq., Western Saving Fund Bldg., Philadelphia, Pa. for the petitioners. F...
01-04-2023
11-21-2020
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THOMAS E. WELLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wells v. CommissionerDocket No. 78829.United States Board of Tax Appeals34 B.T.A. 315; 1936 BTA LEXIS 714; April 10, 1936, Promulgated *714 GIFT TAX. - Transfers in trust for the purpose of accumulating income until a future date, the corpus ...
01-04-2023
11-21-2020
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Florian J. Brylski v. Commissioner.Brylski v. CommissionerDocket No. 18614.United States Tax Court1949 Tax Ct. Memo LEXIS 82; 8 T.C.M. (CCH) 813; T.C.M. (RIA) 49222; September 7, 1949*82 1. Amount of petitioner's taxable income determined. 2. Held, petitioner, a doctor, filed a false and fraudulent return with intent ...
01-04-2023
11-21-2020
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James L. Bryne v. Commissioner.Bryne v. CommissionerDocket No. 7911.United States Tax Court1945 Tax Ct. Memo LEXIS 15; 4 T.C.M. (CCH) 1096; T.C.M. (RIA) 45371; December 14, 1945*15 Held, that in the taxable year 1941 petitioner was engaged in raising and selling hunting dogs as a trade or business, and is entitled to ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618443/
GULF COAST IRRIGATION COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MATAGARDA CANAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. TEXAS IRRIGATION COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARKHAM IRRIGATION COMPANY, PETITIONER, v. COMMISSIO...
01-04-2023
11-21-2020
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Joseph Bodnar and Matilda Bodnar v. Commissioner.Bodnar v. CommissionerDocket No. 59215.United States Tax CourtT.C. Memo 1959-198; 1959 Tax Ct. Memo LEXIS 51; 18 T.C.M. (CCH) 887; T.C.M. (RIA) 59198; October 22, 1959*51 Frank W. Hardy, Esq., for the respondent. RAUMMemorandum Opinion RAUM, Judge: The Commissioner det...
01-04-2023
11-21-2020
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Estate of Zella Hall, Deceased, Andrew Boyko, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Hall v. CommissionerDocket No. 12751-87United States Tax Court93 T.C. 745; 1989 U.S. Tax Ct. LEXIS 156; 93 T.C. No. 60; December 26, 1989December 26, 1989, Filed *156 Decision will be entered unde...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618446/
JANE C. ROSENBAUM, ET AL, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Rosenbaum v. CommissionerDocket Nos. 5199-72, 5200-72, 5311-72, 5312-72, 2460-75United States Tax CourtT.C. Memo 1983-113; 1983 Tax Ct. Memo LEXIS 674; 45 T.C.M. (CCH) 825; T.C.M. (RIA) 83113; February 24, 1983; Reversed and Remande...
01-04-2023
11-21-2020
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J. WADE HARRIS and EDNAH HAWKINS HARRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarris v. CommissionerDocket No. 5715-73.United States Tax CourtT.C. Memo 1975-276; 1975 Tax Ct. Memo LEXIS 96; 34 T.C.M. (CCH) 1192; T.C.M. (RIA) 750276; September 3, 1975, Filed John G. Heard and Glen A. Rosenbaum, for...
01-04-2023
11-21-2020
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RICHARD E. CARP AND MINDA G. CARP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; FRANKLIN D. ZUCKERMAN AND LOIS ZUCKERMAN Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarp v. CommissionerDocket Nos. 10476-90, 11016-90United States Tax CourtT.C. Memo 1991-436; 1991 Tax Ct. Memo LEXIS 485; 62...
01-04-2023
11-21-2020
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The Estate of Daniel W. Wardwell, The Farmers National Bank and Trust Company of Rome and William W. Wardwell, Executors v. Commissioner.Estate of Wardwell v. CommissionerDocket No. 71537.United States Tax CourtT.C. Memo 1961-295; 1961 Tax Ct. Memo LEXIS 54; 20 T.C.M. (CCH) 1530; T.C.M. (RIA) 61295; October 26, 1961*54...
01-04-2023
11-21-2020
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BOLINGER-FRANKLIN LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bolinger-Franklin Lumber Co. v. CommissionerDocket No. 8077.United States Board of Tax Appeals7 B.T.A. 402; 1927 BTA LEXIS 3191; June 17, 1927, Promulgated *3191 1. At organization, petitioner issued certain certificates designa...
01-04-2023
11-21-2020
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Estate of O. W. Killam, Deceased, Radcliffe Killam, John G. Hurd and Douglas O. Hunt, Independent Executors, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentKillam v. CommissionerDocket Nos. 64475, 64476, 64477, 64478United States Tax Court33 T.C. 345; 1959 U.S. Tax Ct. LEXIS 19; 11 Oil & Gas Rep....
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4669033/
In The Court of Appeals Seventh District of Texas at Amarillo No. 07-19-00395-CV 2027 SOUTH AUSTIN STREET, LLC AND PAUL B. CHRISTY, APPELLANTS V. ...
01-04-2023
03-18-2021
https://www.courtlistener.com/api/rest/v3/opinions/4618458/
Willie L. McNatt and Helen C. McNatt v. Commissioner. Sam Frank, Jr., and Esther Frank v. Commissioner.McNatt v. CommissionerDocket Nos. 88376, 88552.United States Tax CourtT.C. Memo 1962-99; 1962 Tax Ct. Memo LEXIS 210; 21 T.C.M. 542; T.C.M. (RIA) 62099; April 26, 1962Ronald M. Mankoff, Esq., for the petitioners. Haro...
01-04-2023
11-21-2020
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JOHN AND STACIA EPPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ELECTRIC MOTOR SERVICE COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEpps v. CommissionerDocket Nos. 12601-93, 13484-931United States Tax CourtT.C. Memo 1995-297; 1995 Tax Ct. Memo LEXIS 294; 70 T.C.M. 1; July ...
01-04-2023
11-21-2020
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Suzanne von Mandel v. Commissioner.Von Mandel v. CommissionerDocket No. 85514.United States Tax CourtT.C. Memo 1962-8; 1962 Tax Ct. Memo LEXIS 299; 21 T.C.M. 35; T.C.M. (RIA) 62008; January 17, 19621962 Tax Ct. Memo LEXIS 299">*299 Held: Petitioner has failed to meet the burden of proving that her former husband, in t...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618463/
Henry L. Sutherland and Lucile Sutherland v. Commissioner.Sutherland v. CommissionerDocket No. 3110-64.United States Tax CourtT.C. Memo 1966-155; 1966 Tax Ct. Memo LEXIS 124; 25 T.C.M. 822; T.C.M. (RIA) 66155; June 30, 1966Lucile Sutherland, 1328 N. Alvarado St., Los Angeles, Calif., for the petitioners. Morley H. Whit...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618464/
HUBERT JOUBERT AND SHERRY A. JOUBERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJoubert v. CommissionerDocket No. 22777-88United States Tax CourtT.C. Memo 1992-184; 1992 Tax Ct. Memo LEXIS 215; 63 T.C.M. 2575; March 30, 1992, Filed 1992 Tax Ct. Memo LEXIS 215">*215 Decision will be entered under Rule ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618467/
CWT Farms, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; CWT International, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentCWT Farms, Inc. v. CommissionerDocket Nos. 16365-80, 16367-80United States Tax Court79 T.C. 1054; 1982 U.S. Tax Ct. LEXIS 1; 79 T.C. No. 68; December 23, 1982, ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618470/
ANDREW E. ROSSI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rossi v. CommissionerDocket No. 96470.United States Board of Tax Appeals41 B.T.A. 734; 1940 BTA LEXIS 1148; April 4, 1940, Promulgated 1940 BTA LEXIS 1148">*1148 Petitioner was a member of a partnership which in 1935 became insolvent and made...
01-04-2023
11-21-2020
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Archil Loyer v. Commissioner.Loyer v. CommissionerDocket No. 27155.United States Tax Court1951 Tax Ct. Memo LEXIS 249; 10 T.C.M. 406; T.C.M. (RIA) 51121; April 30, 1951H. Kennedy McCook, Esq., for the petitioner. William R. Bagby, Esq., for the respondent. TIETJENSMemorandum Findings of Fact and Opinion TIETJENS, Judg...
01-04-2023
11-21-2020
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Intercounty Operating Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentIntercounty Operating Corp. v. CommissionerDocket Nos. 110381, 112302United States Tax Court4 T.C. 55; 1944 U.S. Tax Ct. LEXIS 55; September 28, 1944, Promulgated 1944 U.S. Tax Ct. LEXIS 55">*55 Decision will be entered for th...
01-04-2023
11-21-2020
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STANLEY A. REVZIN and MARCIA K. REVZIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRevzin v. CommissionerDocket No. 7911-74.United States Tax CourtT.C. Memo 1977-68; 1977 Tax Ct. Memo LEXIS 372; 36 T.C.M. 289; T.C.M. (RIA) 770068; March 16, 1977, Filed Stephen Wolfberg, for the petitioners. Jack R. Sel...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618476/
R. A. McCormick v. Commissioner.McCormick v. CommissionerDocket No. 35064.United States Tax Court1953 Tax Ct. Memo LEXIS 296; 12 T.C.M. 410; T.C.M. (RIA) 53130; April 16, 19531953 Tax Ct. Memo LEXIS 296">*296 Community property. - Petitioner was manager of the Omaha, Nebraska, branch of the National Cash Register Co. ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618477/
THEODORE PLESTCHEEFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GUENDOLEN C. PLESTCHEEFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.PLESTCHEEFF v. COMMISSIONERDocket Nos. 80025, 80026.United States Board of Tax Appeals35 B.T.A. 508; 1937 BTA LEXIS 865; February 17, 1937, Promulgate...
01-04-2023
11-21-2020
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OSTERLUND, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOsterlund, Inc. v. CommissionerDocket No. 35570-83.United States Tax CourtT.C. Memo 1987-40; 1987 Tax Ct. Memo LEXIS 40; 52 T.C.M. 1451; T.C.M. (RIA) 87040; January 20, 1987. 1987 Tax Ct. Memo LEXIS 40">*40 Petitioner-corporation leased vacant...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618482/
Perry S. Lewis and Esther Lewis, Petitioners v. Commissioner of Internal Revenue, RespondentLewis v. CommissionerDocket No. 530-64United States Tax Court47 T.C. 129; 1966 U.S. Tax Ct. LEXIS 20; November 18, 1966, Filed 1966 U.S. Tax Ct. LEXIS 20">*20 Decision will be entered under Rule 50. In 1956, petitioner, who own...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618483/
WILLIE C. ROBINSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentROBINSON v. COMMISSIONERDocket No. 29506-82.United States Tax CourtT.C. Memo 1984-188; 1984 Tax Ct. Memo LEXIS 484; 47 T.C.M. 1510; T.C.M. (RIA) 84188; April 16, 1984. Willie C. Robinson, pro se. David Goldberg, for the respondent. FEATHER...
01-04-2023
11-21-2020
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MENTE & COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mente & Co. v. CommissionerDocket No. 39083.United States Board of Tax Appeals24 B.T.A. 401; 1931 BTA LEXIS 1644; October 22, 1931, Promulgated 1931 BTA LEXIS 1644">*1644 Petitioner in 1925 acquired all the stock of another company in e...
01-04-2023
11-21-2020
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Kurt Orban Company, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentKurt Orban Co. v. CommissionerDocket No. 6941-86United States Tax Court90 T.C. 275; 1988 U.S. Tax Ct. LEXIS 21; 90 T.C. No. 21; February 17, 1988; As amended February 24, 1988 February 17, 1988, Filed 1988 U.S. Tax Ct. LEXIS 21">*21 Dec...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618486/
Estate of Morris Braverman, Sol Eigen, Executor v. Commissioner.Estate of Braverman v. CommissionerDocket No. 88458.United States Tax CourtT.C. Memo 1962-21; 1962 Tax Ct. Memo LEXIS 286; 21 T.C.M. 98; T.C.M. (RIA) 62021; February 1, 19621962 Tax Ct. Memo LEXIS 286">*286 Held, that the valuations of the shares of commo...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4618487/
J. H. Anderson v. Commissioner.J. H. Anderson v. CommissionerDocket No. 14754.United States Tax Court1948 Tax Ct. Memo LEXIS 48; 7 T.C.M. 811; T.C.M. (RIA) 48229; November 4, 19481948 Tax Ct. Memo LEXIS 48">*48 Amount of petitioner's loss from involuntary conversion resulting from destruction by fire of residence and ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/1464364/
898 F.Supp. 417 (1995) INTERMED LABORATORIES, INC., Plaintiff, v. PERBADANAN GETA FELDA, et al., Defendants. No. 1:93-CV 0515. United States District Court, E.D. Texas, Beaumont Division. April 27, 1995. *418 Paul W. Gertz, Germer & Gertz, Beaumont, TX, for plaintiff. Bruce A. Rokohl, Adams Adams & Rokohl, Houston, TX,...
01-04-2023
10-30-2013
https://www.courtlistener.com/api/rest/v3/opinions/4562777/
FIRST DISTRICT COURT OF APPEAL STATE OF FLORIDA _____________________________ No. 1D20-1410 _____________________________ SEBRINA CAMERON, N.H.A., Petitioner, v. STATE OF FLORIDA, DEPARTMENT OF HEALTH, Respondent. ...
01-04-2023
09-03-2020
https://www.courtlistener.com/api/rest/v3/opinions/4669034/
In The Court of Appeals Seventh District of Texas at Amarillo No. 07-20-00287-CV THOMAS PILGRIM, APPELLANT V. MANAGE...
01-04-2023
03-18-2021
https://www.courtlistener.com/api/rest/v3/opinions/4669035/
In The Court of Appeals Seventh District of Texas at Amarillo No. 07-19-00311-CV THE STATE OF TEXAS, APPELLANT V. ...
01-04-2023
03-18-2021
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In The Court of Appeals Seventh District of Texas at Amarillo ________________________ No. 07-20-00009-CV ________________________ RICKY’S TOWING OF AMAR...
01-04-2023
03-18-2021