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https://www.courtlistener.com/api/rest/v3/opinions/4618489/ | Giovaninni Terranova v. Commissioner. Amalia DiStefano v. Commissioner. Salvatore Distefano v. Commissioner.Terranova v. CommissionerDocket Nos. 109659, 109660, 109672.United States Tax Court1943 Tax Ct. Memo LEXIS 158; 2 T.C.M. 616; T.C.M. (RIA) 43380; August 7, 19431943 Tax Ct. Memo LEXIS 158">*158 Administrators of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618490/ | Asthmanefrin Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentAsthmanefrin Co. v. CommissionerDocket No. 51339United States Tax Court25 T.C. 1139; 1956 U.S. Tax Ct. LEXIS 261; February 29, 1956, Filed 1956 U.S. Tax Ct. LEXIS 261">*261 Decision will be entered under Rule 50. Where, under Oregon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618491/ | Frederic A. Collins and Gloria R. Collins v. Commissioner.Collins v. CommissionerDocket No. 4784-70.United States Tax CourtT.C. Memo 1972-170; 1972 Tax Ct. Memo LEXIS 88; 31 T.C.M. 835; T.C.M. (RIA) 72170; August 9, 1972, Filed. Tried in New York, New York. Frederic A. Collins, pro se, 6 Pierrepont St., Brooklyn, N. Y... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618492/ | Estate of Margaret R. Gale, Henry M. Channing, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentGale v. CommissionerDocket No. 71642United States Tax Court35 T.C. 215; 1960 U.S. Tax Ct. LEXIS 38; October 31, 1960, Filed 1960 U.S. Tax Ct. LEXIS 38">*38 Decision will be entered under Rule 50. Held, t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618493/ | MICHAEL H. STOUGH AND BARBARA M. STOUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStough v. Comm'rDocket No. 8256-11United States Tax Court144 T.C. 306; 2015 U.S. Tax Ct. LEXIS 24; 144 T.C. No. 16; June 2, 2015, FiledDecision will be entered under Rule 155.Lessor (Ps) constructed a commercial building... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618494/ | C. L. Nichols and Mildred H. Nichols, Petitioners, v. Commissioner of Internal Revenue, RespondentNichols v. CommissionerDocket No. 84901United States Tax Court43 T.C. 135; 1964 U.S. Tax Ct. LEXIS 22; November 6, 1964, Filed November 6, 1964, Filed 1964 U.S. Tax Ct. LEXIS 22">*22 Decision will be entered under Rule 50.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618496/ | LIEBMAN-SWANEY REALTY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Liebman-Swaney Realty Co. v. CommissionerDocket No. 8805.United States Board of Tax Appeals8 B.T.A. 285; 1927 BTA LEXIS 2936; Sept. 22, 1927, Promulgated 1927 BTA LEXIS 2936">*2936 1. Held, that the petitioner is entitled to deduct... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618497/ | JOHN H. GILES AND MARILYN R. GILES, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Giles v. CommissionerDocket Nos. 9782-75, 2780-76, 2783-76, 2828-76, 2829-76, 2830-76, 2831-76, 2832-76, 2833-76, 2838-76, 2842-76, 2843-76, 2844-76, 2845-76.United States Tax CourtT.C. Memo 1977-278; 1977 Tax Ct. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618498/ | APPEAL OF ST. PAUL TABLE CO.St. Paul Table Co. v. CommissionerDocket No. 2249.United States Board of Tax Appeals2 B.T.A. 698; 1925 BTA LEXIS 2280; September 30, 1925, Decided Submitted May 19, 1925. 1925 BTA LEXIS 2280">*2280 Evidence held insufficient to allow deduction for depreciation. Charles H. Preston, C.P.A.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618500/ | ANGELUS BUILDING & INVESTMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Angelus Bldg. & Inv. Co. v. CommissionerDocket Nos. 27089, 32736.United States Board of Tax Appeals20 B.T.A. 667; 1930 BTA LEXIS 2061; September 5, 1930, Promulgated 1930 BTA LEXIS 2061">*2061 Payments to stockholders carrie... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618501/ | A. E. STARBUCK, ADMINISTRATOR, ESTATE OF ELWOOD HAYNES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Starbuck v. CommissionerDocket No. 11724.United States Board of Tax Appeals13 B.T.A. 796; 1928 BTA LEXIS 3177; October 5, 1928, Promulgated 1928 BTA LEXIS 3177">*3177 1. The March 1, 1913, value of pate... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618502/ | Frank C. Davis, Jr., and Estate of Grace K. Davis, Frank C. Davis, Jr., Executor, Petitioners v. Commissioner of Internal Revenue, RespondentDavis v. CommissionerDocket No. 5984-81United States Tax Court88 T.C. 122; 1987 U.S. Tax Ct. LEXIS 7; 88 T.C. No. 7; January 14, 1987. January 14, 1987, Filed 1987 U.S. Tax Ct. L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618504/ | ABC RENTALS OF SAN ANTONIO, INC., ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *ABC Rentals v. CommissionerNo. 20691-911United States Tax CourtT.C. Memo 1999-14; 1999 Tax Ct. Memo LEXIS 13; 77 T.C.M. 1229; T.C.M. (RIA) 99014; January 25, 1999, Filed 1999 Tax Ct. Memo LEXIS 13">*13 Decisions will... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618505/ | Richard M. Blake, Sr. and Gloria A. Blake v. Commissioner.Blake v. CommissionerDocket No. 5220-70 SC.United States Tax CourtT.C. Memo 1971-189; 1971 Tax Ct. Memo LEXIS 146; 30 T.C.M. 781; T.C.M. (RIA) 71189; August 3, 1971, Filed Richard M. Blake, Sr., pro se, 431 Avenida Arlena, San Clemente, Calif. Melvern Stein, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618506/ | W. D. FELTS and LAVERNE FELTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFelts v. CommissionerDocket Nos. 7598-77, 3717-79.United States Tax CourtT.C. Memo 1981-180; 1981 Tax Ct. Memo LEXIS 565; 41 T.C.M. 1270; T.C.M. (RIA) 81180; April 14, 1981. William P. Hardeman, for the respondent. FEATHERSTONME... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618507/ | ROBERT WYLER, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWyler v. CommissionerDocket No. 35647-86United States Tax CourtT.C. Memo 1990-285; 1990 Tax Ct. Memo LEXIS 301; 59 T.C.M. 821; T.C.M. (RIA) 90285; June 7, 1990, Filed 1990 Tax Ct. Memo LEXIS 301">*301 An appropriate order and decision wil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618508/ | San Jacinto Homes v. Commissioner.San Jacinto Homes v. CommissionerDocket No. 31877.United States Tax Court1952 Tax Ct. Memo LEXIS 44; 11 T.C.M. 1089; T.C.M. (RIA) 52321; November 5, 19521952 Tax Ct. Memo LEXIS 44">*44 Held, profits derived from the sale of defense housing units originally built for rental purposes bu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618511/ | ROBERT W. BINGHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bingham v. CommissionerDocket No. 51051.United States Board of Tax Appeals27 B.T.A. 186; 1932 BTA LEXIS 1114; November 29, 1932, Promulgated 1932 BTA LEXIS 1114">*1114 In respect of short sales of stock, gain or loss is ascertained by match... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618512/ | HAROLD M. DeGROFF, JR., and SARAH M. DeGROFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDe Groff v. CommissionerDocket No. 2306-76.United States Tax CourtT.C. Memo 1977-318; 1977 Tax Ct. Memo LEXIS 126; 36 T.C.M. 1284; T.C.M. (RIA) 770318; Filed September 19, 1977. 1977 Tax Ct. Memo LEXIS 126">*126 M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618513/ | MARSHA ANABLE F/K/A MARSHA ROUNDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnable v. CommissionerDocket No. 1527-86.United States Tax CourtT.C. Memo 1988-14; 1988 Tax Ct. Memo LEXIS 14; 54 T.C.M. 1512; T.C.M. (RIA) 88014; January 11, 1988; As amended January 19, 1988 1988 Tax Ct. Memo LEXIS 14">*14 R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618514/ | WILLIAM J. STOKES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStokes v. CommissionerDocket No. 6946-82.United States Tax CourtT.C. Memo 1985-325; 1985 Tax Ct. Memo LEXIS 308; 50 T.C.M. 324; T.C.M. (RIA) 85325; July 2, 1985. William J. Stokes, pro se. Roslyn D. Grand and Julian A. Fortuna, for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618515/ | REBECCA TERRY WHITE, SOLE DEVISEE AND LEGATEE OF THE ESTATE OF ANNA DAVIS TERRY, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.White v. CommissionerDocket No. 89925.United States Board of Tax Appeals38 B.T.A. 593; 1938 BTA LEXIS 849; September 22, 1938, Promulgated 1938 BTA LEXIS 849">*849 In 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618516/ | J. Thomas and Eleanor F. Requard, et al. 1 v. Commissioner. Requard v. CommissionerDocket Nos. 5209-63.-5211-63.United States Tax CourtT.C. Memo 1966-141; 1966 Tax Ct. Memo LEXIS 140; 25 T.C.M. 732; T.C.M. (RIA) 66141; June 23, 1966Edmund D. Meyers, for the petitioners. Eugene I. Meyers, for the respondent. WITHEYMemo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618518/ | LORING A. COVER, JOHN M. STECK AND HARRY R. KERN, EXECUTORS, ESTATE OF THOMAS COVER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cover v. CommissionerDocket No. 34842.United States Board of Tax Appeals17 B.T.A. 1177; 1929 BTA LEXIS 2177; October 31, 1929, Promulgated 1929 BTA LEXIS 2177">*2177 Where t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618519/ | DONAGHEY REAL ESTATE & CONSTRUCTION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Donaghey Real Estate & Constr. Co. v. CommissionerDocket No. 1050.United States Board of Tax Appeals5 B.T.A. 766; 1926 BTA LEXIS 2782; December 11, 1926, Promulgated 1926 BTA LEXIS 2782">*2782 1. A claimed loss, due t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618521/ | Lee Turzillo and Lucille Turzillo v. Commissioner.Turzillo v. CommissionerDocket No. 94945.United States Tax CourtT.C. Memo 1963-317; 1963 Tax Ct. Memo LEXIS 28; 22 T.C.M. 1664; T.C.M. (RIA) 63317; December 2, 19631963 Tax Ct. Memo LEXIS 28">*28 Richard Katcher 1130 B. F. Keith Bldg. Cleveland, Ohio, and James J. Laug... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618522/ | Peavey Paper Mills (Inc.) v. Commissioner.Peavey Paper Mills (Inc.) v. CommissionerDocket No. 78859.United States Tax CourtT.C. Memo 1960-237; 1960 Tax Ct. Memo LEXIS 53; 19 T.C.M. 1325; T.C.M. (RIA) 60237; November 4, 19601960 Tax Ct. Memo LEXIS 53">*53 Held: That respondent has failed to prove that the fair market v... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618525/ | S. M. Friedman and Esther G. Friedman, Petitioners, v. Commissioner of Internal Revenue, RespondentFriedman v. CommissionerDocket No. 2758-62United States Tax Court41 T.C. 428; 1963 U.S. Tax Ct. LEXIS 2; December 31, 1963, Filed 1963 U.S. Tax Ct. LEXIS 2">*2 Decision will be entered under Rule 50. In 1957 one of petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618526/ | APPEAL OF CRAMER-KRASSELT CO.Cramer-Krasselt Co. v. CommissionerDocket No. 3416.United States Board of Tax Appeals3 B.T.A. 388; 1926 BTA LEXIS 2680; January 19, 1926, Decided Submitted October 13, 1925. 1926 BTA LEXIS 2680">*2680 In the absence of proof of expenditures over a period of years in the establishment of a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618527/ | THOMAS TAKE and JANICE TAKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; THOMAS TAKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTake v. CommissionerDocket Nos. 9156-83, 11377-84.United States Tax CourtT.C. Memo 1985-388; 1985 Tax Ct. Memo LEXIS 241; 50 T.C.M. 600; T.C.M. (RIA) 85388; Au... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618553/ | J. L. ALLHANDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Allhands v. CommissionerDocket No. 10284.United States Board of Tax Appeals10 B.T.A. 1089; 1928 BTA LEXIS 3967; February 29, 1928, Promulgated *3967 The petitioner is a member of a contracting partnership that keeps its accounts on the accrual... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618555/ | Harry H. Weil v. Commissioner.Harry H. Weil v. CommissionerDocket No. 3020.United States Tax Court1945 Tax Ct. Memo LEXIS 305; 4 T.C.M. (CCH) 195; T.C.M. (RIA) 45055; February 8, 1945Harry Schneider, Esq., 285 Madison Ave., New York 17, N. Y., for the petitioner. Laurence F. Casey, Esq., for the respondent. HARRON Mem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618556/ | Estate of Robert G. Fenton, Deceased, Manufacturers Hanover Trust Co., Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Fenton v. CommissionerDocket No. 10123-75United States Tax Court70 T.C. 263; 1978 U.S. Tax Ct. LEXIS 120; May 18, 1978, Filed *120 Decision will be entered under Rule 155.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618557/ | GEORGE D. PREWITT, JR., AND BETTYE A. PREWITT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPrewitt v. CommissionerDocket No. 21313-93United States Tax CourtT.C. Memo 1995-24; 1995 Tax Ct. Memo LEXIS 21; 69 T.C.M. (CCH) 1693; January 18, 1995, Filed *21 Decision will be entered under Rule 155. George D.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618558/ | Hans C. Altmann and Johanna Altmann v. Commissioner.Altmann v. CommissionerDocket No. 1162-65.United States Tax CourtT.C. Memo 1968-1; 1968 Tax Ct. Memo LEXIS 295; 27 T.C.M. (CCH) 1; T.C.M. (RIA) 68001; January 2, 1968, Filed Eugene F. Roth, 1 E. 57th St., New York, N. Y., for the petitioners. J. Q. Smith, for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/264994/ | 334 F.2d 369
Linda Cal WOODS, a minor by her father and next friend, Rev.Calvin Woods, Appellant,v.Theo R. WRIGHT, Superintendent of Schools of the City ofBirmingham, Alabama, Appellee.
No. 20875.
United States Court of Appeals Fifth Circuit.
July 20, 1964.
Orzell Billingsley, Jr., Birmingham, Ala., Herbert O. Reid, S... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4618561/ | ROBERT E. REIDENBACH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentReidenbach v. CommissionerDocket No. 11594-78.United States Tax CourtT.C. Memo 1981-642; 1981 Tax Ct. Memo LEXIS 101; 42 T.C.M. (CCH) 1612; T.C.M. (RIA) 81642; November 3, 1981. *101 P, a high school geography teacher, took an extensive t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618563/ | BEARDSLEY RUML, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ruml v. CommissionerDocket No. 49737.United States Board of Tax Appeals31 B.T.A. 534; 1934 BTA LEXIS 1076; November 7, 1934, Promulgated *1076 The petitioner purchased certain shares of capital stock in 1928 which he posted with his banker as ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618565/ | ROBERT M. WAY AND KATHARINE B. WAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWay v. CommissionerDocket Nos. 8680-79, 14332-79.United States Tax CourtT.C. Memo 1980-202; 1980 Tax Ct. Memo LEXIS 382; 40 T.C.M. (CCH) 466; T.C.M. (RIA) 80202; June 16, 1980, Filed *382 Donna E. Baker, for the petitioners. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618566/ | DAYTON & MICHIGAN RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dayton & M. R. Co. v. CommissionerDocket No. 94831.United States Board of Tax Appeals40 B.T.A. 857; 1939 BTA LEXIS 790; November 2, 1939, Promulgated *790 DIVIDENDS NOT DEDUCTIBLE AS INTEREST. - The petitioner issued prefer... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618567/ | MICHAEL WRIGHT AND MARY ANN WRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWright v. CommissionerDocket No. 5244-88United States Tax CourtT.C. Memo 1989-557; 1989 Tax Ct. Memo LEXIS 555; 58 T.C.M. (CCH) 369; T.C.M. (RIA) 89557; October 11, 1989Daniel J. Winfree, for the petitioners. Valerie K. Liu a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618570/ | Margaret A. Reeve v. Commissioner.Reeve v. CommissionerDocket No. 7708.United States Tax Court1947 Tax Ct. Memo LEXIS 263; 6 T.C.M. (CCH) 329; T.C.M. (RIA) 47074; March 27, 1947*263 Nathan Moran, Esq., 41 Sutter St., San Francisco 4, Calif., for the petitioner. Wilford H. Payne, Esq., for the respondent. KERN Memoran... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618571/ | KENNINGTON REALTY CO., UNION DEPARTMENT STORE CO., R. E. KENNINGTON CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kennington Realty Co. v. CommissionerDocket Nos. 7834-7837.United States Board of Tax Appeals8 B.T.A. 1030; 1927 BTA LEXIS 2746; October 28, 1927, Promulgated *2746 1. The petitioners ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618572/ | OSBORNE F. HALL A/K/A SHAKEY HALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHall v. CommissionerDocket No. 14748-83.United States Tax CourtT.C. Memo 1984-437; 1984 Tax Ct. Memo LEXIS 235; 48 T.C.M. (CCH) 887; T.C.M. (RIA) 84437; August 14, 1984. *235 P moved under Rule 52, Tax Court Rules of Practice... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618576/ | Rod Realty Company v. Commissioner.Rod Realty Co. v. CommissionerDocket No. 5666-65.United States Tax CourtT.C. Memo 1967-49; 1967 Tax Ct. Memo LEXIS 211; 26 T.C.M. (CCH) 243; T.C.M. (RIA) 67049; March 17, 1967Bennet Kleinman, Leader Bldg., Cleveland, Ohio, for the petitioner. Donald H. Richards, for the respondent. D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618577/ | Appeal of F. F. WOOD MOTOR CO.F. F. Wood Motor Co. v. CommissionerDocket No. 1668.United States Board of Tax Appeals1 B.T.A. 1046; 1925 BTA LEXIS 2698; April 25, 1925, decided Submitted April 3, 1925. *2698 Ward Loveless, Esq., for the Commissioner. *1046 Before IVINS and MARGUETTE. This appeal came on for hearing ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618579/ | Estate of Harlin A. Radel, Deceased, Lorraine L. Radel, Personal Representative, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Radel v. CommissionerDocket No. 29631-84United States Tax Court88 T.C. 1143; 1987 U.S. Tax Ct. LEXIS 64; 88 T.C. No. 64; May 4, 1987; As Amended May 18, 1987 May 4, 1987, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618552/ | WALLACE R. VALLEY AND CATHERINE A. VALLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentValley v. CommissionerDocket No. 4209-82.United States Tax CourtT.C. Memo 1983-492; 1983 Tax Ct. Memo LEXIS 302; 46 T.C.M. 1122; T.C.M. (RIA) 83492; August 16, 1983. Wallace R. Valley, pro se. Ralph W. Jones, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618530/ | Bloomingdale Dairy Co., Inc. v. Commissioner.Bloomingdale Dairy Co. v. CommissionerDocket No. 81879.United States Tax CourtT.C. Memo 1961-117; 1961 Tax Ct. Memo LEXIS 233; 20 T.C.M. 575; T.C.M. (RIA) 61117; April 27, 1961Martin D. Cohen, Esq., 744 Broad St., Newark, N.J., for the petitioner. Sheldon Seevak, Esq., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618531/ | Calfee, Halter & Griswold, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentCalfee, Halter, & Griswold v. CommissionerDocket Nos. 43655-85R, 43656-85R, 43657-85R, 43658-85R, 43659-85R, 2753-86R, 2754-86R, 2755-86R, 2756-86RUnited States Tax Court88 T.C. 641; 1987 U.S. Tax Ct. LEXIS 38; 88 T.C. No. 3... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618532/ | RAYMOND K. AND DONNA C. YEATES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentYeates v. CommissionerDocket No. 28091-86.United States Tax CourtT.C. Memo 1988-259; 1988 Tax Ct. Memo LEXIS 290; 55 T.C.M. 1075; T.C.M. (RIA) 88259; June 16, 1988. Raymond K. Yeates, pro se. Paul M. Kohlhoff, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618533/ | Patricia E. Mysse, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentMysse v. CommissionerDocket Nos. 2611-69, 4329-69, 6057-71United States Tax Court57 T.C. 680; 1972 U.S. Tax Ct. LEXIS 176; February 28, 1972, Filed 1972 U.S. Tax Ct. LEXIS 176">*176 Decisions will be entered under Rule 50. 1. H, th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618534/ | Albin J. Strandquist and Carol E. Strandquist v. Commissioner.Strandquist v. CommissionerDocket No. 3654-66.United States Tax CourtT.C. Memo 1970-84; 1970 Tax Ct. Memo LEXIS 277; 29 T.C.M. 387; T.C.M. (RIA) 70084; April 13, 1970, Filed 1970 Tax Ct. Memo LEXIS 277">*277 On the facts, held, (1) that the $125,000 paid by... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618535/ | HENRY O. HAVEMEYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Havemeyer v. CommissionerDocket No. 82505.United States Board of Tax Appeals36 B.T.A. 859; 1937 BTA LEXIS 643; November 12, 1937, Promulgated 1937 BTA LEXIS 643">*643 The petitioner, together with members of his family and a close business... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618536/ | S. H. Kress and Company, Petitioner, v. Commissioner of Internal Revenue, RespondentS. H. Kress & Co. v. CommissionerDocket No. 86965United States Tax Court40 T.C. 142; 1963 U.S. Tax Ct. LEXIS 144; April 25, 1963, Filed 1963 U.S. Tax Ct. LEXIS 144">*144 Decision will be entered for the petitioner. Sale of petitioner's... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618538/ | RICHARD and JEANE BARRET, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarret v. CommissionerDocket No. 3085-79.United States Tax CourtT.C. Memo 1980-5; 1980 Tax Ct. Memo LEXIS 577; 39 T.C.M. 844; T.C.M. (RIA) 80005; January 14, 1980, Filed Richard Barret, pro se. Alan J. Pinner, for the respondent. DAW... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618539/ | Theodore Sabelis and Mary A. Sabelis, Petitioners, v. Commissioner of Internal Revenue, RespondentSabelis v. CommissionerDocket No. 82674United States Tax Court37 T.C. 1058; 1962 U.S. Tax Ct. LEXIS 177; March 9, 1962, Filed 1962 U.S. Tax Ct. LEXIS 177">*177 Decision will be entered under Rule 50. Petitioners, during t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618540/ | S. Klein on the Square, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentS. Klein on The Square, Inc. v. CommissionerDocket No. 21097United States Tax Court14 T.C. 786; 1950 U.S. Tax Ct. LEXIS 207; May 9, 1950, Promulgated 1950 U.S. Tax Ct. LEXIS 207">*207 Decision will be entered under Rule 50. 1. Ded... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618541/ | ROBERT L. AND LEONA M. CHESTER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChester v. CommissionerDocket Nos. 14299-84, 14324-84, 14325-84, 14328-84, 14329-84, 15227-84, 15228-84, 15240-84, 15915-84, 15916-84, 15932-84, 15933-84, 20675-84, 22153-84, 22336-84.United States Tax CourtT.C. Memo 1986... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618542/ | MELVIN L. and SHERRY GOLD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGold v. CommissionerDocket No. 287-80.United States Tax CourtT.C. Memo 1983-711; 1983 Tax Ct. Memo LEXIS 83; 47 T.C.M. 458; T.C.M. (RIA) 83711; November 29, 1983. Irving Tobin, for the petitioners. Susan G. Lewis, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618543/ | APPEAL OF HIGHLAND LAND CO., LTD.Highland Land Co. v. CommissionerDocket No. 2320.United States Board of Tax Appeals2 B.T.A. 100; 1925 BTA LEXIS 2542; June 19, 1925, Decided Submitted April 21, 1925. 1925 BTA LEXIS 2542">*2542 The taxpayer and Bowman Bros. Co. were affiliated during the calendar year 1917, and, under... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618546/ | BUFFALO EAGLE MINES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Buffalo Eagle Mines, Inc. v. CommissionerDocket No. 70190.United States Board of Tax Appeals37 B.T.A. 843; 1938 BTA LEXIS 977; May 13, 1938, Promulgated 1938 BTA LEXIS 977">*977 Petitioner, having acquired a fully equipped and operat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618547/ | Joe W. Stout and Eudora H. Stout v. Commissioner.Stout v. CommissionerDocket No. 61477.United States Tax CourtT.C. Memo 1959-16; 1959 Tax Ct. Memo LEXIS 229; 18 T.C.M. 83; T.C.M. (RIA) 59016; January 30, 19591959 Tax Ct. Memo LEXIS 229">*229 The petitioner and two other individuals held stock in the same relative prop... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618584/ | FIRST NATIONAL BANK OF BELLAIRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFirst Nat'l Bank v. CommissionerDocket No. 9404-93.United States Tax CourtT.C. Memo 1994-312; 1994 Tax Ct. Memo LEXIS 315; 68 T.C.M. (CCH) 35; July 7, 1994, Filed *315 Decision will be entered for respondent. For petitioner: Ke... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618586/ | ROBERT E. McCURRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent RONALD J. McCURRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCurry v. CommissionerDockets Nos. 419-86, 2184-86.United States Tax CourtT.C. Memo 1988-447; 1988 Tax Ct. Memo LEXIS 475; 56 T.C.M. (CCH) 253; T.C.M. (RIA) 88447; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618587/ | UTAH ORPHEUM CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Utah Orpheum Co. v. CommissionerDocket No. 18209.United States Board of Tax Appeals6 B.T.A. 343; 1927 BTA LEXIS 3536; February 28, 1927, Promulgated *3536 The forwarding of a notice of deficiency to an address which is not the address of the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618588/ | Margaret A. Tyson v. Commissioner.Tyson v. CommissionerDocket No. 37494.United States Tax Court1953 Tax Ct. Memo LEXIS 223; 12 T.C.M. (CCH) 641; T.C.M. (RIA) 53198; June 5, 1953John B. Poole, Esq., 924 Ford Building, Detroit, Mich., for the petitioner. Peter K. Nevitt, Esq., for the respondent. WITHEYMemorandum Opinio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618590/ | Westmore Willcox and Esther J. Willcox, Petitioners, v. Commissioner of Internal Revenue, RespondentWillcox v. CommissionerDocket No. 37382United States Tax Court20 T.C. 305; 1953 U.S. Tax Ct. LEXIS 167; May 8, 1953, Promulgated *167 Decision will be entered under Rule 50. Deduction -- Loss -- Transaction Entered into... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618591/ | LEIGHTON BROTHERS PRINTING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Leighton Bros. Printing Co. v. CommissionerDocket No. 10329.United States Board of Tax Appeals8 B.T.A. 1006; 1927 BTA LEXIS 2753; October 25, 1927, Promulgated *2753 The petitioner's president was paid a salary of $14,400 for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618592/ | Howard C. Platt Trust, Wells Fargo Bank & Union Trust Co., Trustee, et al. 1 v. Commissioner. Platt Trust v. CommissionerDocket Nos. 2248, 2358, 2856, 2857, 2858, 2859, 2886, 2919, 3028, 3487.United States Tax Court1945 Tax Ct. Memo LEXIS 150; 4 T.C.M. (CCH) 715; T.C.M. (RIA) 45243; June 25, 1945*150 On December 27, 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2361360/ | 57 S.W.3d 152 (2001)
346 Ark. 225
Andrew S. ROSS, Jr.
v.
STATE of Arkansas.
No. CR 01-324.
Supreme Court of Arkansas.
October 11, 2001.
*154 William O. James, Jr., and Clay T. Buchanan, Little Rock, for appellant.
Mark Pryor, Att'y Gen., by Clayton K. Hodges, Ass't Att'y Gen., Little Rock, for appellee.
ANNABELLE CLINT... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/1735724/ | 913 So. 2d 339 (2005)
Teresa L. PARKER, Appellant
v.
Timothy Robin SOUTH, Appellee.
No. 2004-CA-00352-COA.
Court of Appeals of Mississippi.
April 12, 2005.
*341 A. Rhett Wise, Jackson, attorney for appellant.
J. Mark Shelton, Jana Dawson, Tupelo, attorneys for appellee.
Before BRIDGES, P.J., IRVING and MYERS, JJ.
MYERS... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/3264759/ | The Honorable Tom Cooper Prosecuting Attorney Ninth Judicial District Post Office Box 214 Ashdown, Arkansas 71822
Dear Mr. Cooper:
This is in response to a request, made by Deputy Prosecuting Attorney Bryan L. Chesshir, for an opinion with respect to whether a particular ordinance of the Pike County Quorum Court subjec... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4618672/ | THE STOCK YARDS BANK OF CINCINNATI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stock Yards Bank v. CommissionerDocket No. 41085.United States Board of Tax Appeals25 B.T.A. 964; 1932 BTA LEXIS 1445; March 23, 1932, Promulgated *1445 1. What the parties actually do, i.e., the substance of an act rather... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3271314/ | The Greene Lawrence Counties Drainage District No. 1 was organized under the provisions of act 318 of the Special Acts of the General Assembly of 1911. The district borrowed $260,000 from the State National Bank of Little Rock, and issued its bonds to the bank for that amount. Betterments were assessed amounting to $5... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4618593/ | Mary R. Milleg, Petitioner, v. Commissioner of Internal Revenue, RespondentMilleg v. CommissionerDocket No. 34639United States Tax Court19 T.C. 395; 1952 U.S. Tax Ct. LEXIS 25; December 8, 1952, Promulgated *25 Decision will be entered for the respondent. 1. Held: The respondent's determination of a deficiency within ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618595/ | Estate of James F. Suter, Deceased, Frederick F. Suter and Shirley Cutaia, Administrators, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentEstate of Suter v. CommissionerDocket Nos. 56785, 56789, 56790, 56791United States Tax Court29 T.C. 244; 1957 U.S. Tax Ct. LEXIS 41; November 18, 1957, Filed *... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618596/ | WALKER PRODUCTS CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THREE RIVERS SECUTRITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PITTSBURGH MELTING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CONTINENTAL LEGAL & PROTECTIVE ASSOCIAT... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618597/ | DANIEL N. GUTMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gutmann v. CommissionerDocket No. 85242.United States Board of Tax Appeals38 B.T.A. 679; 1938 BTA LEXIS 835; September 30, 1938, Promulgated *835 1. Where the taxpayer, in June 1933, surrendered to the corporation of which he was a stockho... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618600/ | DENNIS A. ROTH and JUDITH M. ROTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoth v. CommissionerDocket No. 2136-80.United States Tax CourtT.C. Memo 1981-699; 1981 Tax Ct. Memo LEXIS 44; 43 T.C.M. (CCH) 45; T.C.M. (RIA) 81699; December 9, 1981. Dennis A. Roth, pro se. David D. Dahl, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618601/ | Junior Amusement Co. v. Commissioner.Junior Amusement Co. v. CommissionerDocket No. 49684.United States Tax CourtT.C. Memo 1956-115; 1956 Tax Ct. Memo LEXIS 181; 15 T.C.M. (CCH) 577; T.C.M. (RIA) 56115; May 10, 1956*181 M. C. Delle, Esq., and Winfield G. Boyd, C.P.A., Box 408, Yakima, Wash., for the petitioner. Gordon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618605/ | W. W. Windle Company, Petitioner v. Commissioner of Internal Revenue, RespondentW. W. Windle Co. v. CommissionerDocket No. 9426-72United States Tax Court65 T.C. 694; 1976 U.S. Tax Ct. LEXIS 179; January 7, 1976, Filed *179 Decision will be entered under Rule 155. Petitioner, a wool processor, created Nor-West and acqu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618606/ | Peter Murray, Alias Julius Murray v. Commissioner.Murray v. CommissionerDocket No. 6085.United States Tax Court1945 Tax Ct. Memo LEXIS 17; 4 T.C.M. (CCH) 1092; T.C.M. (RIA) 45369; December 12, 1945*17 Held, on the facts, that petitioner realized no taxable income in 1942 or 1943, and that penalties for failure to file... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618607/ | William Louis Albritton, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentAlbritton v. CommissionerDocket Nos. 46246, 46247, 46248, 50377, 50378, 50379United States Tax Court24 T.C. 903; 1955 U.S. Tax Ct. LEXIS 117; August 16, 1955, Filed *117 Decisions will be entered under Rule 50. Amounts recei... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618610/ | MAURICE C. DREICER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDreicer v. CommissionerDocket No. 5407-76.United States Tax CourtT.C. Memo 1979-395; 1979 Tax Ct. Memo LEXIS 132; 39 T.C.M. (CCH) 233; T.C.M. (RIA) 79395; September 24, 1979, Filed *132 P traveled around the world allegedly to obtain materia... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618611/ | Frank S. Palumbo v. Commissioner. Anna F. Palumbo, Transferee v. Commissioner.Frank S. Palumbo v. Comm'rDocket Nos. 32553, 32554.United States Tax Court1953 Tax Ct. Memo LEXIS 181; 12 T.C.M. (CCH) 797; T.C.M. (RIA) 53243; July 6, 1953*181 Stephen P. Cadden, Esq., for the respondent. HILL Memorandum Opinion HILL, Judg... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618612/ | CITY NATIONAL BANK BUILDING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.City Nat'l Bank Bldg. Co. v. CommissionerDocket Nos. 75104, 76141.United States Board of Tax Appeals34 B.T.A. 93; 1936 BTA LEXIS 756; March 10, 1936, Promulgated *756 The petitioner once owned a building and the land upon ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618614/ | NANCY CARVER LATHROP CAMPBELL, MARGUERITE HYDE, SUFFOLK & BERKSHIRE, JOSEPH LEITER, AND W. J. WARR, TRUSTEES UNDER THE LAST WILL AND TESTAMENT OF LEVI Z. LEITER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Campbell v. CommissionerDocket No. 16617.United States Board of Tax Appeals15 B.T.A. 414; 1929 BT... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618615/ | FLORIDA COUNTRY CLUBS, INC., A FLORIDA CORPORATION, SUNCOAST COUNTRY CLUBS, INC., A FLORIDA CORPORATION, DEBORAH A. HAMILTON, AND JAMES R. MIKES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFla. Country Clubs, Inc. v. Comm'rNo. 9160-02 United States Tax Court122 T.C. 73; 2004 U.S. Tax Ct. LEXIS 3; 122 T.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618616/ | WILSON BANKING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilson Banking Corp. v. CommissionerDocket No. 4802.United States Board of Tax Appeals7 B.T.A. 885; 1927 BTA LEXIS 3081; July 30, 1927, Promulgated *3081 Amounts deposited with a bank by an officer and stockholder and credited to h... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618617/ | FARMERS UNION CO-OPERATIVE ASSOCIATION, FAIRBURY, NEBRASKA, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farmers Union Co-operative Asso. v. CommissionerDocket No. 97989.United States Board of Tax Appeals44 B.T.A. 34; 1941 BTA LEXIS 1392; April 3, 1941, Promulgated *1392 The term "supplie... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618619/ | Dale A. Swenson and M. Veone Swenson, Petitioners, v. Commissioner of Internal Revenue, RespondentSwenson v. CommissionerDocket No. 250-64United States Tax Court43 T.C. 897; 1965 U.S. Tax Ct. LEXIS 109; March 26, 1965, Filed March 26, 1965, Filed *109 Decision will be entered for the respondent. Uncollectible arrearag... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618620/ | H. D. & J. K. CROSSWELL, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.H. D. & J. K. Crosswell, Inc. v. CommissionerDocket Nos. 7341, 10586.United States Board of Tax Appeals6 B.T.A. 1315; 1927 BTA LEXIS 3282; May 12, 1927, Promulgated *3282 1. The Board will disregard a question discussed orally ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618623/ | APPEAL OF JAMES L. EASTLACK.Eastlack v. CommissionerDocket No. 4240.United States Board of Tax Appeals3 B.T.A. 41; 1925 BTA LEXIS 2058; November 14, 1925, Decided Submitted September 21, 1925. *2058 Net taxable income determined from the evidence. K. N. Parkinson, Esq. and H. A. Walburn, C.P.A., for the taxpayer. A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618624/ | United Distillers (of America), Ltd. v. Commissioner. West Shore Wine & Liquor Co., Inc. v. Commissioner.United Distillers (of America), Ltd. v. CommissionerDocket Nos. 60897, 60907.United States Tax CourtT.C. Memo 1959-46; 1959 Tax Ct. Memo LEXIS 202; 18 T.C.M. (CCH) 207; T.C.M. (RIA) 59046; March 9, 1959Arthur Groman... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618625/ | JULIAN LARCOMBE SCHLEY, MRS. DENISE VARY SCHLEY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schley v. CommissionerDocket No. 99404.United States Board of Tax Appeals42 B.T.A. 434; 1940 BTA LEXIS 999; July 31, 1940, Promulgated *999 Petitioner was engaged in the conduct of a trade or business within a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618628/ | PAUL W. DANIELS and JUANITA S. DANIELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDaniels v. CommissionerDocket No. 11169-79.United States Tax CourtT.C. Memo 1981-58; 1981 Tax Ct. Memo LEXIS 684; 41 T.C.M. (CCH) 855; T.C.M. (RIA) 81058; February 17, 1981. Paul W. Daniels, pro se. Alan J. Pinner, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618629/ | Charlie's Cafe Exceptionale, Inc. v. Commissioner.Charlie's Cafe Exceptionale, Inc. v. CommissionerDocket No. 7465.United States Tax Court1947 Tax Ct. Memo LEXIS 339; 6 T.C.M. (CCH) 32; T.C.M. (RIA) 47004; January 14, 1947P. L. Farnand, Esq., for the petitioner. Lester M. Ponder, Esq., for the respondent. DISNEYMemora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618630/ | Estate of Ella K. McClatchy, Eleanor McClatchy and Charlotte Maloney, Executrices, Petitioners, v. Commissioner of Internal Revenue, Respondent. Charlotte Maloney, Petitioner, v. Commissioner of Internal Revenue, Respondent. Eleanor McClatchy, Petitioner, v. Commissioner of Internal Revenue, RespondentMcClatchy v. Co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618637/ | JOEL D. WALLACE AND GEREAN WALLACE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWallace v. CommissionerDocket No. 16071-79.United States Tax CourtT.C. Memo 1984-277; 1984 Tax Ct. Memo LEXIS 398; 48 T.C.M. (CCH) 157; T.C.M. (RIA) 84277; May 23, 1984. Joel D. Wallace, pro se. Helen T. Repsis and Val Albr... | 01-04-2023 | 11-21-2020 |
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