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https://www.courtlistener.com/api/rest/v3/opinions/4618638/ | GEORGE SNYDER CRILLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDGAR CRILLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANK LLOYD CRILLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ERMINNIE CRILLY MATHEWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESP... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618639/ | NORTHWESTERN CABINET CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Northwestern Cabinet Co. v. CommissionerDocket No. 12257.United States Board of Tax Appeals13 B.T.A. 533; 1928 BTA LEXIS 3231; September 25, 1928, Promulgated *3231 In 1920 the petitioner entered into agreements with certain of its e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618640/ | ROBERT J. BOUDREAU AND RUTH E. BOUDREAU, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILMER J. BOUDREAU AND OPAL BOUDREAU, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Boudreau v. CommissionerDocket Nos. 101398, 101399.United States Board of Tax App... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618641/ | MAUDE ENELLA BRICKELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brickell v. CommissionerDocket No. 14321.United States Board of Tax Appeals17 B.T.A. 711; 1929 BTA LEXIS 2249; September 30, 1929, Promulgated *2249 1. A net loss sustained by petitioner in 1922 arose from the operation of a business r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618644/ | Leslie H. Green, Petitioner, v. Commissioner of Internal Revenue, RespondentGreen v. CommissionerDocket Nos. 1780, 2570United States Tax Court7 T.C. 263; 1946 U.S. Tax Ct. LEXIS 134; June 28, 1946, Promulgated *134 Decisions will be entered under Rule 50. 1. Petitioner created two trusts for the benefit of his wife an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618645/ | Nannie Carr Harris, Incompetent, Robert A. Eubanks, Guardian, Petitioner v. Commissioner of Internal Revenue, RespondentHarris v. CommissionerDocket No. 5926-68United States Tax Court56 T.C. 1165; 1971 U.S. Tax Ct. LEXIS 71; August 24, 1971, Filed *71 Decision will be entered under Rule 50. Robert A. Eubanks, guardian... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618646/ | FEILEN MEAT CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFeilen Meat Co. v. CommissionerDocket No. 6375-82.United States Tax CourtT.C. Memo 1984-341; 1984 Tax Ct. Memo LEXIS 332; 48 T.C.M. (CCH) 440; T.C.M. (RIA) 84341; July 5, 1984. Paul M. Thielking, for the petitioner. Genelle F. Schlichting, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618648/ | ESTATE OF JEROME MITTLEMAN, DECEASED, HENRIETTA MITTLEMAN, IRVING B. YOCHELSON and SOLOMON GROSSBERG, EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Mittleman v. CommissionerDocket No. 2340-70.United States Tax CourtT.C. Memo 1973-112; 1973 Tax Ct. Memo LEXIS 175; 32 T.C.M. (CCH) 501; T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4473829/ | NUMBER 13-19-00645-CV
COURT OF APPEALS
THIRTEENTH DISTRICT OF TEXAS
CORPUS CHRISTI – EDINBURG
____________________________________________________________
LIDIA MARTINEZ, Appellant,
... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618654/ | John S. Bolles and Mary P. Bolles, Petitioners v. Commissioner of Internal Revenue, RespondentBolles v. CommissionerDocket No. 869-76United States Tax Court69 T.C. 342; 1977 U.S. Tax Ct. LEXIS 16; November 30, 1977, Filed *16 Decision will be entered under Rule 155. Petitioners sold their shares of Piper stock to BPC ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618655/ | John A. Lovelady and Addie L. Lovelady v. Commissioner.Lovelady v. CommissionerDocket No. 57756.United States Tax CourtT.C. Memo 1956-288; 1956 Tax Ct. Memo LEXIS 7; 15 T.C.M. (CCH) 1498; T.C.M. (RIA) 56288; December 31, 1956*7 John A. Lovelady, Route 3, Cullman, Ala., pro se. Homer F. Benson, Esq., for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618658/ | CHARLES F. FAWSETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fawsett v. CommissionerDocket No. 64474.United States Board of Tax Appeals31 B.T.A. 139; 1934 BTA LEXIS 1152; September 5, 1934, Promulgated *1152 In the taxable year petitioner ordered the sale of certain securities and at the same time, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618659/ | THE COLONIAL TRUST COMPANY, EXECUTOR OF THE ESTATE OF THOMAS I. WALKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Colonial Trust Co. v. CommissionerDocket No. 87395.United States Board of Tax Appeals38 B.T.A. 1398; 1938 BTA LEXIS 747; December 15, 1938, Promulgated *747 The decedent and his wife exec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618665/ | CARL WESLEY MURRY AND SHIRLEY ANN MURRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMurry v. CommissionerDocket No. 3090-92United States Tax CourtT.C. Memo 1993-471; 1993 Tax Ct. Memo LEXIS 485; 66 T.C.M. (CCH) 1015; October 13, 1993, Filed *485 Decision will be entered under Rule 155. Carl Wesley Mur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618667/ | JAMES N. BROOKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrooks v. CommissionerDocket No. 247-80.United States Tax CourtT.C. Memo 1981-516; 1981 Tax Ct. Memo LEXIS 228; 42 T.C.M. (CCH) 1100; T.C.M. (RIA) 81516; September 16, 1981. James N. Brooks, pro se. Debre P. Katz, for the respondent. GOFFEMEM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618668/ | Fritz Busche, Petitioner, v. Commissioner of Internal Revenue, RespondentBusche v. CommissionerDocket No. 39351United States Tax Court23 T.C. 709; 1955 U.S. Tax Ct. LEXIS 260; January 26, 1955, Filed *260 Decision will be entered for the respondent. Petitioner and his partner transferred the partnership business and a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618669/ | JUDITH G. WILSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilson v. CommissionerDocket No. 13172-79.United States Tax CourtT.C. Memo 1980-258; 1980 Tax Ct. Memo LEXIS 329; 40 T.C.M. (CCH) 690; T.C.M. (RIA) 80258; July 17, 1980, Filed William A. Pietrangelo, for the petitioner. Robert W. Lynch, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618670/ | Glenn L. Heigerick and Maureen Frances Heigerick, Petitioners, v. Commissioner of Internal Revenue, RespondentHeigerick v. CommissionerDocket No. 5674-64United States Tax Court45 T.C. 475; 1966 U.S. Tax Ct. LEXIS 139; February 23, 1966, Filed *139 Decision will be entered for the respondent. Petitioner, an osteopathic... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618673/ | Carl E. Koch and Paula Koch, Petitioners v. Commissioner of Internal Revenue, RespondentKoch v. CommissionerDocket No. 8953-74United States Tax Court67 T.C. 71; 1976 U.S. Tax Ct. LEXIS 37; October 19, 1976, Filed *37 Decision will be entered under Rule 155. Petitioners owned real estate in Florida, most of which they ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618674/ | Northwest Telephone Co. v. Commissioner.Northwest Tel. Co. v. CommissionerDocket No. 108319.United States Tax Court1943 Tax Ct. Memo LEXIS 150; 2 T.C.M. (CCH) 636; T.C.M. (RIA) 43389; August 17, 1943S. J. Bischoff, Esq., and Robert T. Jacob, Esq., 917 Public Service Bldg., Portland, Ore., for the petitioner. E. A. Tonj... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618675/ | WILLIAM THOMAS and LUCY E. THOMAS, ET AL.,* Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Thomas v. CommissionerDocket Nos. 3504-70, 3506-70, 3638-70, 3640-70.United States Tax CourtT.C. Memo 1973-261; 1973 Tax Ct. Memo LEXIS 26; 32 T.C.M. (CCH) 1235; T.C.M. (RIA) 73261; November 27, 1973, Filed Robert E.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618677/ | CARL J. D. BAUMAN AND MARGARET A. BAUMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBauman v. CommissionerDocket No. 37669-85.United States Tax CourtT.C. Memo 1988-122; 1988 Tax Ct. Memo LEXIS 150; 55 T.C.M. (CCH) 435; T.C.M. (RIA) 88122; March 21, 1988. Carl J. D. and Margaret A. Bauman, pro se. Lin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618678/ | ENTERPRISE OPTICAL MFG. CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Enterprise Optical Mfg. Co. v. CommissionerDocket No. 7021.United States Board of Tax Appeals14 B.T.A. 1202; 1929 BTA LEXIS 2974; January 11, 1929, Promulgated *2974 1. Value of patents acquired for stock disallowed in computing ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618679/ | ROBERT F. KOCH and EVELYN C. KOCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKoch v. CommissionerDocket No. 8898-76.United States Tax CourtT.C. Memo 1978-271; 1978 Tax Ct. Memo LEXIS 238; 37 T.C.M. (CCH) 1167; T.C.M. (RIA) 78271; July 24, 1978, Filed J. Robert Walsh, for the petitioners. Joyce H. Erre... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618681/ | MARY ALLEN EMERY, EXECUTRIX, ESTATE OF JOHN T. EMERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Emery v. CommissionerDocket No. 24416.United States Board of Tax Appeals21 B.T.A. 1038; 1930 BTA LEXIS 1753; December 31, 1930, Promulgated *1753 1. Ownership of property determined. 2. Where an estate ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618682/ | WALLACE SCHNEIDER AND ARLYNE SCHNEIDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchneider v. CommissionerDocket No. 26129-83.United States Tax CourtT.C. Memo 1985-139; 1985 Tax Ct. Memo LEXIS 488; 49 T.C.M. (CCH) 1032; T.C.M. (RIA) 85139; March 26, 1985. Herbert L. Zuckerman and Robert J. Alter, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618684/ | Norman Freeman and Ernestine H. Freeman, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentFreeman v. CommissionerDocket Nos. 2416-65, 2417-65, 2418-65, 1362-66United States Tax Court48 T.C. 96; 1967 U.S. Tax Ct. LEXIS 110; 26 Oil & Gas Rep. 554; April 28, 1967, Filed *110 Decisions will be entered u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618686/ | THOMAS G. AND DORIS E. EGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEgan v. CommissionerDocket No. 4749-79.United States Tax CourtT.C. Memo 1980-560; 1980 Tax Ct. Memo LEXIS 21; 41 T.C.M. (CCH) 574; T.C.M. (RIA) 80560; December 17, 1980Thomas G. Egan and Doris E. Egan, pro se. Darwin Thomas and Ric... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618688/ | ASA R. BLISH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blish v. CommissionerDocket No. 83241.United States Board of Tax Appeals37 B.T.A. 260; 1938 BTA LEXIS 1066; February 1, 1938, Promulgated *1066 Where a taxpayer realizes gain from purchases and sales of commodity futures and sustains loss from s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618689/ | Charles L. Huisking & Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentCharles L. Huisking & Co. v. CommissionerDocket No. 2309United States Tax Court4 T.C. 595; 1945 U.S. Tax Ct. LEXIS 249; January 17, 1945, Promulgated *249 Decision will be entered under Rule 50. Debenture bonds unsecured, subor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618692/ | James Alderson, Surviving Husband, and Estate of Clarissa E. Alderson, Deceased, James Alderson, Executor, Petitioners, v. Commissioner of Internal Revenue, RespondentAlderson v. CommissionerDocket No. 88988United States Tax Court38 T.C. 215; 1962 U.S. Tax Ct. LEXIS 140; May 7, 1962, Filed *140 Decision will be entered... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618695/ | Carl G. Dreymann v. Commissioner.Carl G. Dreymann v. CommissionerDocket No. 22277.United States Tax Court1950 Tax Ct. Memo LEXIS 268; 9 T.C.M. (CCH) 132; T.C.M. (RIA) 50045; February 27, 1950Sidney B. Gambill, Esq., for the petitioner. Louis A. Boxleitner, Esq., for the respondent. OPPERMemorandum Findings of Fact and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618696/ | ALVINA LUDORFF AND EMMA C. MEISSNER, AS EXECUTRICES UNDER THE LAST WILL AND TESTAMENT OF ALBERT LUDORFF, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ludorff v. CommissionerDocket No. 89212.United States Board of Tax Appeals40 B.T.A. 32; 1939 BTA LEXIS 905; June 7, 1939, Promulgated *905 A co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618698/ | Ovider Realty Company, a Corporation v. Commissioner.Ovider Realty Co. v. CommissionerDocket No. 25795.United States Tax Court1951 Tax Ct. Memo LEXIS 236; 10 T.C.M. (CCH) 433; T.C.M. (RIA) 51131; May 10, 1951*236 Held, where the facts fail to trace the insurance funds into the replacing property, taxpayer fails to est... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618700/ | ELIZABETH GUTHRIE HEYWOOD AND JOHN GUTHRIE HEYWOOD, EXECUTRIX AND EXECUTOR OF THE ESTATE OF ABBOT R. HEYWOOD, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Heywood v. CommissionerDocket No. 12825.United States Board of Tax Appeals11 B.T.A. 29; 1928 BTA LEXIS 3879; March 16, 1928, Promulgated *3... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618703/ | JEWETT & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jewett & Co. v. CommissionerDocket No. 39061.United States Board of Tax Appeals22 B.T.A. 1309; 1931 BTA LEXIS 1969; April 27, 1931, Promulgated *1969 The evidence is not sufficient to establish the petitioner's right to any greater deduction... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618705/ | G. M. STANDIFER CONSTRUCTION CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.G. M. Standifer Constr. Corp. v. CommissionerDocket No. 51636.United States Board of Tax Appeals30 B.T.A. 184; 1934 BTA LEXIS 1360; March 27, 1934, Promulgated *1360 1. Wages of employees accrued and deducted from in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618708/ | ALAN B. HARP AND SUE S. HARP; TOM M. HAYNES AND ERNESTINA A. HAYNES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarpDocket No. 33225-83United States Tax CourtT.C. Memo 1992-491; 1992 Tax Ct. Memo LEXIS 519; 64 T.C.M. (CCH) 615; September 1, 1992, Filed *519 Held: The period of limitations upon assessmen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618711/ | Evelyn R. Marks v. Commissioner.Marks v. CommissionerDocket Nos. 3672-64, 1048-65.United States Tax CourtT.C. Memo 1966-62; 1966 Tax Ct. Memo LEXIS 219; 25 T.C.M. (CCH) 338; T.C.M. (RIA) 66062; March 24, 1966*219 Evelyn R. Marks, pro se, 11914A Bellflower Blvd., Downey, Calif. James J. Cotter, for the respondent. FAY... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618712/ | Kirk Stewart v. Commissioner.Stewart v. CommissionerDocket No. 19056.United States Tax Court1949 Tax Ct. Memo LEXIS 31; 8 T.C.M. (CCH) 998; T.C.M. (RIA) 49274; November 22, 1949*31 With full knowledge of the petitioner's correct address, the Commissioner sent by registered mail a notice of deficiency, having the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618715/ | Leon G. Grieb, Petitioner, v. Commissioner of Internal Revenue, RespondentGrieb v. CommissionerDocket No. 79501United States Tax Court36 T.C. 156; 1961 U.S. Tax Ct. LEXIS 165; April 26, 1961, Filed *165 Decision will be entered for the petitioner. Petitioner, the sole stockholder of a company, in 1953 transferred all ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618716/ | Ethel K. Lesser, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of Joseph Low, Ethel K. Lesser, Trustee, Petitioner, v. Commissioner of Internal Revenue, RespondentLesser v. CommissionerDocket Nos. 55824, 55825United States Tax Court26 T.C. 306; 1956 U.S. Tax Ct. LEXIS 188; May 23, 1956, Filed *18... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618717/ | JOE DEGNAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. TOIVO J. ROSANDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Degnan v. CommissionerDocket Nos. 108724, 108726.United States Board of Tax Appeals47 B.T.A. 899; 1942 BTA LEXIS 630; October 15, 1942, Promulgated *630 Petitioners a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618649/ | ROGER T. and DEBORAH S. FRITZ, et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Fritz v. CommissionerDocket Nos. 28387-84, 28389-84, 28390-84, 42188-85, 44500-85, 6597-86, 11944-86, 36166-86, 39020-86, 24000-87, 11273-88United States Tax CourtT.C. Memo 1991-176; 1991 Tax Ct. Memo LEXIS 197; 61 T.C.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618650/ | FRAZEE MCCALL JOINT VENTURE, JNO. MCCALL COAL CO., INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrazee McCall Joint Venture v. CommissionerDocket No. 11297-88United States Tax CourtT.C. Memo 1990-639; 1990 Tax Ct. Memo LEXIS 714; 60 T.C.M. (CCH) 1466; T.C.M. (RIA) 90639; December... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618652/ | Shellabarger Grain Products Company, Petitioner, v. Commissioner of Internal Revenue, RespondentShellabarger Grain Products Co. v. CommissionerDocket No. 109510United States Tax Court2 T.C. 75; 1943 U.S. Tax Ct. LEXIS 143; June 10, 1943, Promulgated *143 Decision will be entered under Rule 50. 1. At the beginning of t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/742767/ | 116 F.3d 1484
NOTICE: Eighth Circuit Rule 28A(k) governs citation of unpublished opinions and provides that they are not precedent and generally should not be cited unless relevant to establishing the doctrines of res judicata, collateral estoppel, the law of the case, or if the opinion has persuasive value on a mater... | 01-04-2023 | 04-17-2012 |
https://www.courtlistener.com/api/rest/v3/opinions/3266642/ | On March 21, 1928, the appellees filed their complaint in the common pleas court against the appellants, asking judgment in the sum of $191.42 and interest.
Roy F. Hill, one of the appellants, had entered into a contract with appellees whereby he agreed to write fire and tornado insurance as agent, and was to receive a... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4618721/ | Frank Hudock and Mary Hudock, Petitioners v. Commissioner of Internal Revenue, RespondentHudock v. CommissionerDocket No. 7417-73United States Tax Court65 T.C. 351; 1975 U.S. Tax Ct. LEXIS 28; November 19, 1975, Filed *28 Decision will be entered for the respondent. An apartment building on petitioners' property was d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618724/ | APPEAL OF GEORGIA MANUFACTURING CO.Georgia Mfg. Co. v. CommissionerDocket No. 1718.United States Board of Tax Appeals5 B.T.A. 893; 1926 BTA LEXIS 2743; December 22, 1926, Promulgated *2743 1. The petitioner was incorporated on October 26, 1915, to take over the assets and business of an existing partnership. On the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618725/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wood v. CommissionerDocket No. 92489.United States Board of Tax Appeals40 B.T.A. 905; 1939 BTA LEXIS 785; November 14, 1939, Promulgated *785 1. A power reserved by the grantor of a trust to veto any change that the trustees might make in the beneficial interests of the tr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618726/ | Estate of Harold L. Abell, Deceased, Eleanor D. Abell, Executrix v. Commissioner.Estate of Harold L. Abell v. CommissionerDocket No. 8114.United States Tax Court1946 Tax Ct. Memo LEXIS 36; 5 T.C.M. (CCH) 969; T.C.M. (RIA) 46265; November 13, 1946Robert J. Bird, Esq., for the petitioner. Clay C. Holmes, Esq., for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618727/ | Frank C. Engelhart and Nina Engelhart, Petitioners, v. Commissioner of Internal Revenue, RespondentEngelhart v. CommissionerDocket No. 61114United States Tax Court30 T.C. 1013; 1958 U.S. Tax Ct. LEXIS 118; July 31, 1958, Filed *118 Decision will be entered for the respondent. Losses -- Sales to Controlled Corporation ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618728/ | WILLIAM S. OUDERKIRK and BETTE D. OUDERKIRK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOuderkirk v. CommissionerDocket No. 695-76.United States Tax CourtT.C. Memo 1977-120; 1977 Tax Ct. Memo LEXIS 320; 36 T.C.M. (CCH) 526; T.C.M. (RIA) 770120; April 27, 1977, Filed Stephen B. Hill and Roy D. Lambert, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618729/ | C. W. Gaidry v. Commissioner.C. W. Gaidry v. CommissionerDocket No. 12547.United States Tax Court1948 Tax Ct. Memo LEXIS 212; 7 T.C.M. (CCH) 222; T.C.M. (RIA) 48055; April 16, 1948*212 The business of Gaidry Motors was not a partnership composed of petitioner as an individual and as trustee for his wife and two minor ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618731/ | Thomas L. Fawick and Marie Fawick, Petitioners v. Commissioner of Internal Revenue, RespondentFawick v. Comm'rDocket No. 846-67United States Tax Court52 T.C. 104; 1969 U.S. Tax Ct. LEXIS 149; 162 U.S.P.Q. (BNA) 185; April 21, 1969, Filed *149 Decision will be entered under Rule 50. One of petitioners assigned certain ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618734/ | JOHN L. AND DOLORES B. PIZOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPizor v. CommissionerDocket No. 13104-78.United States Tax CourtT.C. Memo 1979-487; 1979 Tax Ct. Memo LEXIS 31; 39 T.C.M. (CCH) 633; T.C.M. (RIA) 79487; December 6, 1979, Filed Robert T. Schwer, for the petitioners. Edward F. Pedu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618735/ | Bennie F. Stewart and Dorothy Stewart, Petitioners v. Commissioner of Internal Revenue, RespondentStewart v. CommissionerDocket No. 8006-72United States Tax Court66 T.C. 54; 1976 U.S. Tax Ct. LEXIS 130; April 8, 1976, Filed *130 Decision will be entered for the respondent. Petitioners timely filed joint returns for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618736/ | MILDRED JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket No. 895-83.United States Tax CourtT.C. Memo 1983-734; 1983 Tax Ct. Memo LEXIS 58; 47 T.C.M. (CCH) 574; T.C.M. (RIA) 83734; December 8, 1983. *58 Mildred Johnson, pro se. John B. Franklin, for the respondent. FAY... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618737/ | KERMIT MICHAEL BENNINGHOVEN and KAREN KAYE BENNINGHOVEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Benninghoven v. CommissionerDocket No. 3406-73United States Tax CourtT.C. Memo 1974-228; 1974 Tax Ct. Memo LEXIS 91; 33 T.C.M. (CCH) 1010; T.C.M. (RIA) 74228; August 29, 1974, Filed. Karen Kaye Benningh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618739/ | MARCO S. MARINELLO ASSOCIATES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. MARCO S. MARINELLO and MARY S. MARINELLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Marco S. Marinello Associates, Inc. v. CommissionerDocket Nos. 5612-70, 5639-70United States Tax CourtT.C. Memo 1975-78; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618740/ | RAYMOND J. GARCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGarcia v. CommissionerDocket No. 2269-78.United States Tax CourtT.C. Memo 1979-151; 1979 Tax Ct. Memo LEXIS 372; 38 T.C.M. (CCH) 666; T.C.M. (RIA) 79151; April 17, 1979, Filed Raymond J. Garcia, pro se. Benjamin de Luna, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618741/ | Warren Leslie, Jr., Petitioner, v. Commissioner of Internal Revenue, RespondentLeslie v. CommissionerDocket No. 13853United States Tax Court10 T.C. 807; 1948 U.S. Tax Ct. LEXIS 192; May 12, 1948, Promulgated *192 Decision will be entered for the respondent. Respondent's action in allowing a deduction of only $ 1,200 u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618742/ | Ainsworth Manufacturing Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentAinsworth Mfg. Corp. v. CommissionerDocket Nos. 25767, 29171United States Tax Court23 T.C. 372; 1954 U.S. Tax Ct. LEXIS 27; November 30, 1954, Filed *27 Decision will be entered under Rule 50. Excess Profits Tax -- Relief U... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618745/ | WILLIAM E. AND ELIZABETH URICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentUrick v. CommissionerDocket No. 20195-81.United States Tax CourtT.C. Memo 1983-60; 1983 Tax Ct. Memo LEXIS 727; 45 T.C.M. (CCH) 624; T.C.M. (RIA) 83060; February 1, 1983. William C. McClure and Mark F. McKenna, for the petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618746/ | ALEXANDER C. WERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWert v. CommissionerDocket No. 3704-82.United States Tax CourtT.C. Memo 1984-499; 1984 Tax Ct. Memo LEXIS 173; 48 T.C.M. (CCH) 1158; T.C.M. (RIA) 84499; September 18, 1984. Peter R. Stromer, for the petitioner. Charles W. Maurer, Jr. and Will... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618747/ | The Lang Chevrolet Company, et al. 1 v. Commissioner. Lang Chevrolet Co. v. CommissionerDocket Nos. 950-66 - 954-66.United States Tax CourtT.C. Memo 1967-212; 1967 Tax Ct. Memo LEXIS 50; 26 T.C.M. (CCH) 1054; T.C.M. (RIA) 67212; October 27, 1967Edmund A. Spencer and Peter H. Huizenga, 38 S. Deaborn St., Chicago, Ill., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618751/ | DONAL R. MYRICK AND RACHEL J. MYRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMyrick v. CommissionerDocket No. 4665-88United States Tax CourtT.C. Memo 1990-368; 1990 Tax Ct. Memo LEXIS 383; 60 T.C.M. (CCH) 166; T.C.M. (RIA) 90368; July 19, 1990, Filed *383 Decision will be entered under Rule 155. Da... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618753/ | Superior Beverage Company of Marysville, Inc., et. al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentSuperior Beverage Co. v. CommissionerDocket Nos. 6725-70, 6726-70, 6727-70United States Tax Court58 T.C. 918; 1972 U.S. Tax Ct. LEXIS 68; August 28, 1972, Filed *68 Decisions will be entered under Rule 5... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618754/ | Philip W. Wrenn and Dorothy W. Wrenn, Petitioners v. Commissioner of Internal Revenue, RespondentWrenn v. CommissionerDocket No. 7218-75United States Tax Court67 T.C. 576; 1976 U.S. Tax Ct. LEXIS 3; December 23, 1976, Filed *3 Decision will be entered for the respondent. Petitioners are husband and wife who effected a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618755/ | O. William Lowry, Petitioner, v. Commissioner of Internal Revenue, Respondent. Charles R. Sligh, Jr., Petitioner, v. Commissioner of Internal Revenue, RespondentLowry v. CommissionerDocket Nos. 112691, 112692United States Tax Court3 T.C. 730; 1944 U.S. Tax Ct. LEXIS 129; May 8, 1944, Promulgated *129 Decision will be ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618756/ | Agricultural Broadcasting Company, Petitioner, v. Commissioner of Internal Revenue, RespondentAgricultural Broadcasting Co. v. CommissionerDocket No. 35583United States Tax Court34 T.C. 148; 1960 U.S. Tax Ct. LEXIS 161; May 5, 1960, Filed *161 Decision will be entered under Rule 50. Petitioner in 1938 built a new tran... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618758/ | Maguire Industries, Incorporated, Petitioner, v. Secretary of War, RespondentMaguire Indus. v. Secretary of WarDocket No. 225-RUnited States Tax Court12 T.C. 75; 1949 U.S. Tax Ct. LEXIS 293; January 27, 1949, Promulgated *293 Dismissed for lack of jurisdiction. Order of Secretary of War purporting to determine petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618759/ | ESTATE OF HON HING FUNG, DECEASED, BERNARD FUNG, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Fung v. Comm'rNo. 2173-00United States Tax Court117 T.C. 247; 2001 U.S. Tax Ct. LEXIS 52; 117 T.C. No. 21; 82 T.C.M. (CCH) 4244; December 10, 2001, Filed D, a nonresident alien for U.S. tax pur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618760/ | H. B. BOYD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Boyd v. CommissionerDocket No. 6751.United States Board of Tax Appeals6 B.T.A. 1330; 1927 BTA LEXIS 3285; May 12, 1927, Promulgated *3285 Deductions claimed for losses in business and for debts, represented by notes charged off, will not be allowe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618763/ | Charles J. Riley, Petitioner, v. Commissioner of Internal Revenue, RespondentRiley v. CommissionerDocket No. 59871United States Tax Court35 T.C. 848; 1961 U.S. Tax Ct. LEXIS 217; February 28, 1961, Filed *217 Decision will be entered under Rule 50. 1. Held, that petitioner realized a net profit of $ 25,761.08 as the b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618764/ | GREGORY R. DEKUTOWSKI and NADIA DEKUTOWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDekutowski v. CommissionerDocket No. 10820-78.United States Tax CourtT.C. Memo 1980-260; 1980 Tax Ct. Memo LEXIS 320; 40 T.C.M. (CCH) 695; T.C.M. (RIA) 80260; July 21, 1980, Filed *320 Gregory R. Dekutowski, pro se. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618765/ | BLAINE B. WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhite v. CommissionerDocket No. 16649-81.United States Tax CourtT.C. Memo 1981-609; 1981 Tax Ct. Memo LEXIS 143; 42 T.C.M. (CCH) 1466; T.C.M. (RIA) 81609; October 19, 1981. Blaine B. White, pro se. Elizabet DePriest and Peter M. Ritteman, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618769/ | STEVENS COUNTY POWER & LIGHT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stevens County Power & Light Co. v. CommissionerDocket No. 13962.United States Board of Tax Appeals12 B.T.A. 134; 1928 BTA LEXIS 3597; May 25, 1928, Promulgated *3597 The evidence is insufficient to establish the actual cash ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618770/ | Kathryne M. Glover v. Commissioner. George H. Glover and Kathryne M. Glover v. Commissioner. George H. Glover v. Commissioner.Glover v. CommissionerDocket Nos. 50666-50668.United States Tax CourtT.C. Memo 1955-329; 1955 Tax Ct. Memo LEXIS 8; 14 T.C.M. (CCH) 1289; T.C.M. (RIA) 55329; December 21, 1955George L. Cassidy, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618772/ | RONALD W. WRIGHT AND CONSTANCE J. WRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWright v. CommissionerDocket No. 18953-80.United States Tax CourtT.C. Memo 1981-65; 1981 Tax Ct. Memo LEXIS 673; 41 T.C.M. (CCH) 895; T.C.M. (RIA) 81065; February 19, 1981. Ronald W. Wright, pro se. Robert N. Armen, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618773/ | TRANSYLVANIA RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Transylvania R. Co. v. CommissionerDocket No. 79517.United States Board of Tax Appeals36 B.T.A. 333; 1937 BTA LEXIS 732; July 16, 1937, Promulgated *732 Where a corporation acquired its own bonds at a price less than the issuing... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618774/ | EDWARD H. R. GREEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Green v. CommissionerDocket No. 23976.United States Board of Tax Appeals19 B.T.A. 904; 1930 BTA LEXIS 2310; May 9, 1930, Promulgated *2310 Loss sustained by reason of a shipwreck in 1919 not deductible in 1923 when the salvage therefrom wa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618776/ | Appeal of MASON COTTON MILLS COMPANY.Mason Cotton Mills Co. v. CommissionerDocket No. 448.United States Board of Tax Appeals1 B.T.A. 449; 1925 BTA LEXIS 2924; January 30, 1925, decided Submitted January 12, 1925. *2924 A list of payments claimed to be deductible expenses allowed in part and disallowed in part on the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618777/ | DETROIT EGG BISCUIT & SPECIALTY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Detroit Egg Biscuit & Specialty Co. v. CommissionerDocket No. 10563.United States Board of Tax Appeals9 B.T.A. 1365; 1928 BTA LEXIS 4232; January 17, 1928, Promulgated *4232 1. Where one contracts to transfer his factory ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618778/ | Estate of Abraham Hamelsky, Deceased, Samuel Hamelsky, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Hamelsky v. CommissionerDocket No. 7511-70United States Tax Court58 T.C. 741; 1972 U.S. Tax Ct. LEXIS 78; August 7, 1972, Filed *78 Decision will be entered under Rule 50. Decedent's wil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618780/ | Natomas North America, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; Samedan Oil Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentNatomas North America, Inc. v. CommissionerDocket Nos. 35928-85, 6712-86United States Tax Court90 T.C. 710; 1988 U.S. Tax Ct. LEXIS 44; 90 T.C. No. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618781/ | WILLIAM P. JOHNSON and EDNA JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket No. 502-74United States Tax CourtT.C. Memo 1975-241; 1975 Tax Ct. Memo LEXIS 134; 34 T.C.M. (CCH) 1036; T.C.M. (RIA) 750241; July 21, 1975 Filed William H. Shields, for the petitioners. Gerald W... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618782/ | CONTINENTAL ILLINOIS CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentContinental Illinois Corp. v. CommissionerDocket No. 5931-83United States Tax CourtT.C. Memo 1989-468; 1989 Tax Ct. Memo LEXIS 468; 57 T.C.M. (CCH) 1464; T.C.M. (RIA) 89468; August 30, 1989*468 Held: Respondent's hearsay objecti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618784/ | Estate of Emma H. Emanuel, Deceased, Edward Cornell Emanuel and Louis E. Voigt, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentEmanuel v. CommissionerDocket No. 11435United States Tax Court9 T.C. 779; 1947 U.S. Tax Ct. LEXIS 51; October 28, 1947, Promulgated *51 Decision will be entered under Ru... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618785/ | ALAN BECKLEY AND VIRGINIA JOHNSTON BECKLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBeckley v. Comm'rNo. 4722-06United States Tax Court130 T.C. 325; 2008 U.S. Tax Ct. LEXIS 18; 130 T.C. No. 18; June 30, 2008, Filed*18 Petitioner wife lent funds to a corporation in which petitioner husband was a share... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618787/ | William H. Johnson and Frances Johnson v. Commissioner.Johnson v. CommissionerDocket No. 4130-64.United States Tax CourtT.C. Memo 1966-164; 1966 Tax Ct. Memo LEXIS 119; 25 T.C.M. (CCH) 858; T.C.M. (RIA) 66164; July 12, 1966*119 1. Held: Petitioners failed to file income tax returns for the taxable years 1957, 1958, an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618789/ | Jack Jordan Ammann and Dorothy Lee Ammann, Petitioners, v. Commissioner of Internal Revenue, RespondentAmmann v. CommissionerDocket No. 41050United States Tax Court22 T.C. 1106; 1954 U.S. Tax Ct. LEXIS 118; August 26, 1954, Filed August 26, 1954, Filed *118 Decision will be entered under Rule 50. Sec. 117 (j) (2), I. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618790/ | Alberto Vitale, Petitioner v. Commissioner of Internal Revenue, RespondentVitale v. CommissionerDocket No. 10611-75United States Tax Court72 T.C. 386; 1979 U.S. Tax Ct. LEXIS 112; May 29, 1979, Filed *112 Decision will be entered under Rule 155. Held, a nonresident alien who becomes a limited partner in a New York par... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618791/ | HERBERT L. STAHNKE and LYDIA L. STAHNKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStahnke v. CommissionerDocket No. 7821-78.United States Tax CourtT.C. Memo 1980-369; 1980 Tax Ct. Memo LEXIS 216; 40 T.C.M. (CCH) 1177; T.C.M. (RIA) 80369; September 10, 1980, Filed Robert F. Bentley and J. Michael Gould... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618792/ | JOHN D. WILLIAMS AND SUZANNE M. WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliams v. CommissionerDocket No. 25058-88United States Tax CourtT.C. Memo 1990-130; 1990 Tax Ct. Memo LEXIS 130; 59 T.C.M. (CCH) 88; T.C.M. (RIA) 90130; March 13, 1990John D. Williams, pro se. John E. Budde, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618794/ | NATIONAL INDUSTRIAL ALCOHOL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Industrial Alcohol Co. v. CommissionerDocket No. 4853.United States Board of Tax Appeals7 B.T.A. 1241; 1927 BTA LEXIS 2981; September 6, 1927, Promulgated *2981 1. No deduction for the obsolescence of a trade name ma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618795/ | Sylvester G. Miller v. Commissioner.Miller v. CommissionerDocket No. 111238.United States Tax Court1943 Tax Ct. Memo LEXIS 188; 2 T.C.M. (CCH) 495; T.C.M. (RIA) 43349; July 21, 1943*188 Milton R. Schlesinger, Esq., 837 Union Commerce Bldg., Cleveland, O., for the petitioner. Lawrence R. Bloomenthal, Esq., for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618796/ | WALTER J. WASOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWasowski v. CommissionerDocket Nos. 120-82, 14045-82United States Tax CourtT.C. Memo 1983-290; 1983 Tax Ct. Memo LEXIS 490; 46 T.C.M. (CCH) 230; T.C.M. (RIA) 83290; May 25, 1983. Walter J. Wasowski, pro se. Pamela Piland, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618798/ | BOCA CONSTRUCTION INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoca Constr. v. CommissionerDocket No. 18570-92United States Tax CourtT.C. Memo 1995-5; 1995 Tax Ct. Memo LEXIS 5; 69 T.C.M. (CCH) 1589; January 9, 1995, Filed *5 Decision will be entered under Rule 155. For petitioner: Richard S. Lynch... | 01-04-2023 | 11-21-2020 |
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