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https://www.courtlistener.com/api/rest/v3/opinions/4618799/ | Presley J. Meyers v. Commissioner.Meyers v. CommissionerDocket No. 81449.United States Tax CourtT.C. Memo 1961-187; 1961 Tax Ct. Memo LEXIS 163; 20 T.C.M. (CCH) 940; T.C.M. (RIA) 61187; June 22, 1961*163 Held: Petitioner has failed to meet the burden of proof of error in respondent's determination of petitioner's inco... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618800/ | A-C INVESTMENT ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.A--C Inv. Asso. v. CommissionerDocket Nos. 43192, 49682.United States Board of Tax Appeals24 B.T.A. 582; 1931 BTA LEXIS 1618; November 4, 1931, Promulgated *1618 Held that the petitioning organization was an association taxable as a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618801/ | Multi-Lead Tool & Engineering Co. v. Commissioner.Multi-Lead Tool & Eng'g Co. v. CommissionerDocket No. 24247.United States Tax Court1951 Tax Ct. Memo LEXIS 314; 10 T.C.M. (CCH) 174; T.C.M. (RIA) 51050; February 28, 1951*314 Edgar W. Pugh, Esq., 3353 Penobscot Bldg., Detroit 26, Mich., for the petitioner. Norment Cust... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618803/ | BAKER INDUSTRIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaker Industries, Inc. v. CommissionerDocket No. 9305-75.United States Tax CourtT.C. Memo 1978-440; 1978 Tax Ct. Memo LEXIS 71; 37 T.C.M. (CCH) 1842; T.C.M. (RIA) 78440; November 6, 1978, Filed Joseph R. Purcell, for the petitioner. Patr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618805/ | SAMUEL L. PRICE AND CARMEN L. PRICE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPrice v. CommissionerDocket No. 19073-80.United States Tax CourtT.C. Memo 1983-617; 1983 Tax Ct. Memo LEXIS 175; 46 T.C.M. (CCH) 1607; T.C.M. (RIA) 83617; September 28, 1983. Gary R. Pearson, for the petitioners. J. Anthon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618806/ | ESTATE OF MARY M. BENNETT, VINCENT J. CISSELL, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Bennett v. CommissionerDocket No. 8197-76.United States Tax CourtT.C. Memo 1980-292; 1980 Tax Ct. Memo LEXIS 295; 40 T.C.M. (CCH) 855; T.C.M. (RIA) 80292; August 4, 1980, Filed *295 Held, failure... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618808/ | Monnah Park Block Company v. Commissioner.Monnah Park Block Co. v. CommissionerDocket No. 3263.United States Tax Court1945 Tax Ct. Memo LEXIS 226; 4 T.C.M. (CCH) 415; T.C.M. (RIA) 45140; April 20, 1945*226 The petitioner rented five trucks at $75 each per month, from the owners of 49 out of 50 of its outstanding share... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618810/ | Randal W. Clark, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent; Janice H. Clark, Petitioner v. Commissioner of Internal Revenue, RespondentClark v. CommissionerDocket Nos. 4224-71, 4240-71United States Tax Court58 T.C. 519; 1972 U.S. Tax Ct. LEXIS 99; June 26, 1972, Filed *99 Decisions will be entered... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618811/ | Appeal of J. L. KELSO CO.J. L. Kelso Co. v. CommissionerDocket No. 2482.United States Board of Tax Appeals1 B.T.A. 1264; 1925 BTA LEXIS 2592; May 27, 1925, decided Submitted April 23, 1925. *2592 The taxpayer is not a personal-service corporation. Philip Nichols, esq., for the taxpayer. Edward C. Lake, Esq., for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618814/ | ROBERT ROBERTS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Roberts v. CommissionerDocket No. 26993.United States Board of Tax Appeals20 B.T.A. 345; 1930 BTA LEXIS 2146; July 28, 1930, Promulgated *2146 Respondent's determination approved upon petitioner's failure to establish correct depletion deducti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618815/ | Jo Eisinger and Loraine B. Eisinger v. Commissioner.Eisinger v. CommissionerDocket No. 47871.United States Tax CourtT.C. Memo 1956-48; 1956 Tax Ct. Memo LEXIS 247; 15 T.C.M. (CCH) 208; T.C.M. (RIA) 56048; February 29, 1956*247 Aaron B. Rosenthal, Esq., Commercial Exchange Building, Los Angeles, Calif., for the petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618817/ | APPEAL OF STOLL WERCH CHOCOLATE CO.Stollwerck Chocolate Co. v. CommissionerDocket No. 6030.United States Board of Tax Appeals4 B.T.A. 467; 1926 BTA LEXIS 2276; July 28, 1926, Decided *2276 The cost of buildings, machinery, furniture and fixtures determined for depreciation purposes. Walter M. Maguire, Esq., and Frank... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618818/ | DAVID L. HAMILTON and MAGGY A. HAMILTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHamilton v. CommissionerDocket No. 10403-77.United States Tax CourtT.C. Memo 1979-186; 1979 Tax Ct. Memo LEXIS 341; 38 T.C.M. (CCH) 775; T.C.M. (RIA) 79186; May 10, 1979, Filed David L. Hamilton, pro se. Patrick J. Dowl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618819/ | MARY W. LEACH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Leach v. CommissionerDocket Nos. 13416, 18690.United States Board of Tax Appeals16 B.T.A. 781; 1929 BTA LEXIS 2512; May 29, 1929, Promulgated *2512 ESTATE TAX - DEDUCTIONS BY BENEFICIARY - RECOUPMENT BY REFUND - METHOD OF ACCOUNTING. - Petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618820/ | ROBERT J. THIBAULT AND PATRICIA THIBAULT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThibault v. CommissionerDocket Nos. 2353-93, 20388-93United States Tax CourtT.C. Memo 1994-482; 1994 Tax Ct. Memo LEXIS 490; 68 T.C.M. (CCH) 831; October 4, 1994, Filed *490 Decisions will be entered for respondent. F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618822/ | CHEW HING LUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLum v. CommissionerDocket No. 5081-78.United States Tax CourtT.C. Memo 1981-89; 1981 Tax Ct. Memo LEXIS 658; 41 T.C.M. (CCH) 980; T.C.M. (RIA) 81089; February 25, 1981. *658 Petitioner worked as a waiter in a dining room and in the production sh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618827/ | RONALD J. PERROTE AND JANETTE M. PERROTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPerrote v. CommissionerDocket No. 14821-79.United States Tax CourtT.C. Memo 1982-624; 1982 Tax Ct. Memo LEXIS 119; 44 T.C.M. (CCH) 1514; T.C.M. (RIA) 82624; October 26, 1982. *119 Held, petitioner failed to report $1,5... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618828/ | CHARLES E. ANDERSON and MARGELEE S. ANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnderson v. CommissionerDocket No. 3401-76.United States Tax CourtT.C. Memo 1978-387; 1978 Tax Ct. Memo LEXIS 125; 37 T.C.M. (CCH) 1579; T.C.M. (RIA) 78387; September 27, 1978, Filed *125 Charles E. Anderson, pro s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618829/ | Gordon S. Dole and Elizabeth D. Dole, et. al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentDole v. CommissionerDocket Nos. 1687-63, 1688-63, 1689-63, 1690-63United States Tax Court43 T.C. 697; 1965 U.S. Tax Ct. LEXIS 123; February 19, 1965, Filed February 19, 1965, Filed *123 Decisions will be entered... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618832/ | FLOYD E. POSTON AND W. IRVIN POSTON, ADMINISTRATORS, ESTATE OF CLARENCE E. POSTON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Poston v. CommissionerDocket No. 27350.United States Board of Tax Appeals17 B.T.A. 921; 1929 BTA LEXIS 2221; October 14, 1929, Promulgated *2221 On the evidence, held that dec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618834/ | FOURTH FINANCIAL CORPORATION AND CONSOLIDATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFourth Financial Corp. v. CommissionerDocket No. 25422-82.United States Tax CourtT.C. Memo 1985-232; 1985 Tax Ct. Memo LEXIS 405; 49 T.C.M. (CCH) 1485; T.C.M. (RIA) 85232; May 13, 1985. Harvey R. Soren... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618837/ | Steven Gegax and Mary Gegax, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentGegax v. CommissionerDocket Nos. 109-77, 177-77, 515-77, 1093-77, 1436-77, 1903-77United States Tax Court73 T.C. 329; 1979 U.S. Tax Ct. LEXIS 17; November 26, 1979, Filed *17 Decisions will be entered under Rule 155. In a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618838/ | Estate of Abraham Simonson, Deceased, Nathaniel Simonson and Ernest C. Geiger, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Simonson v. CommissionerDocket No. 941-69United States Tax Court59 T.C. 535; 1973 U.S. Tax Ct. LEXIS 186; 59 T.C. No. 52; January 10, 1973, Filed *186 Decision will be ente... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618841/ | J. Rogers Flannery, Jr. v. Commissioner.Flannery v. CommissionerDocket No. 6645.United States Tax Court1946 Tax Ct. Memo LEXIS 199; 5 T.C.M. (CCH) 332; T.C.M. (RIA) 46103; April 30, 1946*199 In his income tax return for 1940 the petitioner claimed the deduction from gross income of $5,034.36 owed to him by the Pittsbu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618853/ | WILLARD F. MEYERS MACHINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Willard F. Meyers Mach. Co. v. CommissionerDocket No. 35796.United States Board of Tax Appeals18 B.T.A. 1069; 1930 BTA LEXIS 2533; February 10, 1930, Promulgated *2533 DEDUCTIONS - NET LOSS. - Upon the evidence, held that the to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618855/ | Amor W. Sharp v. Commissioner. Katherine C. Sharp v. Commissioner. Amor W. Sharp & Katherine C. Sharp v. Commissioner.Amor v. CommissionerDocket Nos. 37798-37800.United States Tax Court1953 Tax Ct. Memo LEXIS 136; 12 T.C.M. (CCH) 977; T.C.M. (RIA) 53299; August 28, 1953*136 1. Held, it was improper for Columbus Wood P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618856/ | SOPHIE JASKI, TRADING AS WHITE HOUSE BAKERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jaski v. CommissionerDocket No. 100241.United States Board of Tax Appeals43 B.T.A. 321; 1941 BTA LEXIS 1514; January 15, 1941, Promulgated *1514 During the years 1936 and 1937 the petitioner received small reimburs... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618857/ | JOSEPH A. GUTHRIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guthrie v. CommissionerDocket No. 100716.United States Board of Tax Appeals42 B.T.A. 696; 1940 BTA LEXIS 964; September 12, 1940, Promulgated *964 The gain derived by a taxpayer on the receipt from an executor of a share of the proceeds of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618858/ | Joanna M. Grandbouche, Petitioner v. Commissioner of Internal Revenue, RespondentGrandbouche v. CommissionerDocket No. 26785-90United States Tax Court99 T.C. 604; 1992 U.S. Tax Ct. LEXIS 86; 99 T.C. No. 31; November 30, 1992, Filed *86 Appropriate orders will be issued. In connection with P's 1987 income tax liability... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618859/ | Jerome DeLeonardis v. Commissioner.De Leonardis v. CommissionerDocket No. 51249.United States Tax CourtT.C. Memo 1955-140; 1955 Tax Ct. Memo LEXIS 197; 14 T.C.M. (CCH) 520; T.C.M. (RIA) 55140; May 31, 1955*197 Jerome DeLeonardis, 1512 West Taylor Street, Chicago, Ill., pro se. Andrew Kopperud, Jr., Esq., for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618861/ | Frederick H. Knight and Nina A. Knight v. Commissioner.Frederick H. Knight & Nina A. Knight v. CommissionerDocket No. 19819.United States Tax Court1950 Tax Ct. Memo LEXIS 177; 9 T.C.M. (CCH) 455; T.C.M. (RIA) 50140; June 9, 1950*177 Leonard A. Spalding, Jr., Esq., and Oscar M. Hansen, Esq., 2107 Fidelity-Philadelphia ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618862/ | John Gliebe, Sr. v. Commissioner.Gliebe v. CommissionerDocket No. 35554.United States Tax Court1952 Tax Ct. Memo LEXIS 118; 11 T.C.M. (CCH) 791; T.C.M. (RIA) 52233; July 31, 1952*118 On the basis of the facts presented, held, that petitioner has not established the existence of a bona fide partnership between him and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618863/ | Ralph Edward Grimme v. Commissioner.Grimme v. CommissionerDocket No. 4621.United States Tax Court1945 Tax Ct. Memo LEXIS 77; 4 T.C.M. (CCH) 933; T.C.M. (RIA) 45313; September 28, 1945Henry A. Kalcheim, Esq., 180 West Washington St., Chicago. Ill., Thomas L. Tallentire, Esq., and Edward R. Dorr, Esq., for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618864/ | Samuel and Sophie Levine, Petitioners v. Commissioner of Internal Revenue, Respondent; Selco Supplies, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentLevine v. CommissionerDocket Nos. 6139-65, 6143-65United States Tax Court50 T.C. 422; 1968 U.S. Tax Ct. LEXIS 115; June 4, 1968, Filed *115 Decisions wil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618865/ | American Rolbal Corporation v. Commissioner.American Rolbal Corp. v. CommissionerDocket No. 11086.United States Tax CourtT.C. Memo 1954-67; 1954 Tax Ct. Memo LEXIS 180; 13 T.C.M. (CCH) 540; T.C.M. (RIA) 54173; June 15, 1954, Filed *180 Petitioner corporation had a depreciable interest in machinery and equipment used i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618866/ | William S. Grimaldi and Elizabeth S. Grimaldi v. Commissioner.Grimaldi v. CommissionerDocket No. 91016.United States Tax CourtT.C. Memo 1963-156; 1963 Tax Ct. Memo LEXIS 188; 22 T.C.M. (CCH) 739; T.C.M. (RIA) 63156; June 6, 1963Harold Kamens, 10 Commerce Court, Newark, N.J., for the petitioners. Gerald N. Daffner, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618869/ | ELI MCDONALD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McDonald v. CommissionerDocket No. 21042.United States Board of Tax Appeals23 B.T.A. 521; 1931 BTA LEXIS 1870; May 29, 1931, Promulgated *1870 1. Petitioner was adjudicated a bankrupt in 1923. Respondent filed with the referee in bankruptcy a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618870/ | Frederick A. Purdy, Petitioner, v. Commissioner of Internal Revenue, RespondentPurdy v. CommissionerDocket Nos. 18473, 19870United States Tax Court12 T.C. 888; 1949 U.S. Tax Ct. LEXIS 180; May 31, 1949, Promulgated *180 Decision will be entered for the respondent. The petitioner, engaged principally in the business of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618871/ | Jet Corporation v. Commissioner.Jet Corp. v. CommissionerDocket No. 27189.United States Tax Court1951 Tax Ct. Memo LEXIS 96; 10 T.C.M. (CCH) 951; T.C.M. (RIA) 51292; September 24, 1951*96 Morton L. Deitch, Esq., and Bernard E. Brandes, Esq., for the petitioner. William E. Murray, Esq., for the respondent. RAUMMemoran... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618872/ | James O. Druker and Joan S. Druker, Petitioners v. Commissioner of Internal Revenue, RespondentDruker v. CommissionerDocket No. 9622-79United States Tax Court77 T.C. 867; 1981 U.S. Tax Ct. LEXIS 44; October 15, 1981, Filed *44 Decision will be entered under Rule 155. Petitioners, husband and wife, filed separate retur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618873/ | APPEAL OF ACTON FARMS MILK COMPANY.Acton Farms Milk Co. v. CommissionerDocket No. 4683.United States Board of Tax Appeals4 B.T.A. 899; 1926 BTA LEXIS 2140; September 22, 1926, Decided *2140 Action of the Commissioner in denying a deduction for bad debts, approved. J. K. Richardson, Esq., for the petitioner. J. W. Fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618874/ | John McShain and Mary McShain, Petitioners v. Commissioner of Internal Revenue, RespondentMcShain v. CommissionerDocket No. 4767-74United States Tax Court65 T.C. 686; 1976 U.S. Tax Ct. LEXIS 178; January 7, 1976, Filed *178 Petitioners received a condemnation award from the District of Columbia during the calendar yea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618875/ | BOGER & CRAWFORD, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Boger & Crawford, Inc. v. CommissionerDocket No. 14745.United States Board of Tax Appeals13 B.T.A. 835; 1928 BTA LEXIS 3164; October 9, 1928, Promulgated *3164 Salaries of officers held to have accrued as an expense for the calendar ye... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618876/ | George W. Offutt, III, and Jane P. Offutt and Pimmit Development Corporation v. Commissioner.Offutt v. CommissionerDocket Nos. 87006, 87007.United States Tax CourtT.C. Memo 1963-126; 1963 Tax Ct. Memo LEXIS 217; 22 T.C.M. (CCH) 589; T.C.M. (RIA) 63126; May 8, 1963James Mullen, Esq., 1001 E. Main St., Richmond, Va., LeR... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618878/ | IDOWU FAMUYIWA AND FLORENCE FAMUYIWA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFamuyiwa v. CommissionerDocket No. 4296-90United States Tax CourtT.C. Memo 1991-570; 1991 Tax Ct. Memo LEXIS 618; 62 T.C.M. (CCH) 1265; T.C.M. (RIA) 91570; November 25, 1991, Filed *618 Decisions will be entered under Rule... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618879/ | R. J. M. Company, Petitioner, v. Commissioner of Internal Revenue, RespondentR. J. M. Co. v. CommissionerDocket No. 33352United States Tax Court24 T.C. 1032; 1955 U.S. Tax Ct. LEXIS 98; September 23, 1955, Filed *98 Decision will be entered under Rule 50. Determination made of a fair and just amount representing norma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618880/ | Columbia Casualty Company v. Commissioner.Columbia Cas. Co. v. CommissionerDocket No. 8592.United States Tax Court1948 Tax Ct. Memo LEXIS 191; 7 T.C.M. (CCH) 282; T.C.M. (RIA) 48075; May 13, 1948*191 Petitioner, a casualty insurance company taxable under section 204, Internal Revenue Code, computed its unpaid losses o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618881/ | JOSEPH W. MCCAUSEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANK WOLF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McCausey v. CommissionerDocket Nos. 11767, 24925.United States Board of Tax Appeals16 B.T.A. 8; 1929 BTA LEXIS 2662; April 15, 1929, Promulgated *2662 Certain losses... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618885/ | ESTATE OF ARTHUR S. KRAUS, DECEASED, RENEE KRAUS, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Kraus v. CommissionerDocket No. 45576-85United States Tax CourtT.C. Memo 1990-399; 1990 Tax Ct. Memo LEXIS 416; 60 T.C.M. (CCH) 312; T.C.M. (RIA) 90399; July 30, 1990, Filed *416 Decision wil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618886/ | VINCENT Z. AND ELISABETH K. PETERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPeterson v. CommissionerDocket No. 27265-89United States Tax CourtT.C. Memo 1991-228; 1991 Tax Ct. Memo LEXIS 250; 61 T.C.M. (CCH) 2678; T.C.M. (RIA) 91228; May 22, 1991, Filed *250 Decision will be entered for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618887/ | DAVID J. POWELL AND ESTATE OF JEANE D. POWELL, DECEASED, DAVID J. POWELL, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPowell v. CommissionerDocket No. 4565-83.United States Tax CourtT.C. Memo 1985-27; 1985 Tax Ct. Memo LEXIS 612; 49 T.C.M. (CCH) 540; T.C.M. (RIA) 85027; January 14, 1985. Claud... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618888/ | APPEAL OF A. B. KIRSCHBAUM CO.A. B. Kirschbaum Co. v. CommissionerDocket No. 6165.United States Board of Tax Appeals5 B.T.A. 65; 1926 BTA LEXIS 1993; October 13, 1926, Decided *1993 Payment received in 1919 by a taxpayer under an agreement canceling a war-supply contract made between April 6, 1917, and November 11, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618889/ | PIERRE S. DU PONT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.DU PONT v. COMMISSIONERDocket No. 26996.United States Board of Tax Appeals18 B.T.A. 1028; 1930 BTA LEXIS 2544; February 5, 1930, Promulgated *2544 Petitioner acquired certain stock in 1915. In 1918 he placed this stock in trust under the t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618890/ | Alfred J. Lippman v. Commissioner.Lippman v. CommissionerDocket No. 2039-63.United States Tax CourtT.C. Memo 1965-62; 1965 Tax Ct. Memo LEXIS 267; 24 T.C.M. (CCH) 323; T.C.M. (RIA) 65062; March 24, 1965Harry Friedman, Munsey Bldg., Washington, D.C., for the petitioner. Alan M. Stark, for the respondent. DAWSONMemorand... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618847/ | DESMOND'S, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Desmond's, Inc. v. CommissionerDocket No. 14465.United States Board of Tax Appeals15 B.T.A. 738; 1929 BTA LEXIS 2799; March 8, 1929, Promulgated *2799 1. The respondent's action sustained in disallowing as deductions from gross incom... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618848/ | Estate of Pierre Jay Wurts, Deceased, Edith M. B. Wurts and Fiduciary Trust Company of New York, Executors v. Commissioner.Estate of Wurts v. CommissionerDocket No. 71864.United States Tax CourtT.C. Memo 1960-102; 1960 Tax Ct. Memo LEXIS 187; 19 T.C.M. (CCH) 544; T.C.M. (RIA) 60102; May 25, 1960Lewis D. Mowry, Jr., Esq... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618849/ | Main Line Distributors, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentMain Line Distributors, Inc. v. CommissionerDocket No. 87295United States Tax Court37 T.C. 1090; 1962 U.S. Tax Ct. LEXIS 172; March 16, 1962, Filed *172 Decision will be entered for the respondent. Purchase of call and simultaneou... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618852/ | J. MICHAEL SPRINGMANN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSpringmann v. CommissionerDocket No. 37452-85.United States Tax CourtT.C. Memo 1987-474; 1987 Tax Ct. Memo LEXIS 470; 54 T.C.M. (CCH) 592; T.C.M. (RIA) 87474; September 21, 1987. John F. Rodgers, for the petitioner. Wilton A. Baker, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669037/ | In The
Court of Appeals
Seventh District of Texas at Amarillo
No. 07-19-00296-CR
MANUEL ZUBIA, APPELLANT
V.
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4598754/ | Wexford Hall, Inc. v. Commissioner.Wexford Hall, Inc. v. CommissionerDocket No. 62584.United States Tax CourtT.C. Memo 1958-182; 1958 Tax Ct. Memo LEXIS 43; 17 T.C.M. (CCH) 918; T.C.M. (RIA) 58182; October 9, 1958Stanley P. Wagman, Esq., for the petitioner. Martin D. Cohen, Esq., for the respondent. RAUMMemorandum Opi... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618892/ | Hawaiian Cemetery Association, Limited, d.b.a. Sunset Memorial Park, Petitioner, v. Commissioner of Internal Revenue, Respondent. Hawaii Properties, Limited, d.b.a. Kaneohe Bayview Memorial Park Cemetery, Petitioner, v. Commissioner of Internal Revenue, RespondentHawaiian Cemetery Asso. v. CommissionerDocket Nos. 7722... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618895/ | ESTATE OF EVELYN B. PRICE, DECEASED, LARRY R. PRICE, INDEPENDENT EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Price v. CommissionerDocket No. 26097-81.United States Tax CourtT.C. Memo 1984-613; 1984 Tax Ct. Memo LEXIS 63; 49 T.C.M. (CCH) 154; T.C.M. (RIA) 84613; November 21, 1984. *63 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618896/ | Geral W. Dietz and Johanna C. Dietz, 1 Petitioners v. Commissioner of Internal Revenue, RespondentDietz v. CommissionerDocket No. 7147-72United States Tax Court62 T.C. 578; 1974 U.S. Tax Ct. LEXIS 69; 62 T.C. No. 66; July 31, 1974, Filed *69 Decision will be entered for the respondent. Held: Amounts received by the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618897/ | Newell W. Emerson and Collette M. Emerson v. Commissioner.Emerson v. CommissionerDocket No. 4126-63.United States Tax CourtT.C. Memo 1965-185; 1965 Tax Ct. Memo LEXIS 148; 24 T.C.M. (CCH) 967; T.C.M. (RIA) 65185; June 30, 1965*148 The petitioner, Newell W. Emerson, illegally appropriated to his own use in 1959, 1960, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618912/ | GERALDINE JOYCE McELHANNON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcElhannon v. CommissionerDocket No. 28732-81.United States Tax CourtT.C. Memo 1982-599; 1982 Tax Ct. Memo LEXIS 147; 44 T.C.M. (CCH) 1392; T.C.M. (RIA) 82599; October 12, 1982. Geraldine Joyce McElhannon, *148 pro se. David W. Joh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618913/ | ANTHONY DIJOHN AND GERRI DIJOHN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDi John v. CommissionerDocket No. 5778-88.United States Tax CourtT.C. Memo 1988-588; 1988 Tax Ct. Memo LEXIS 617; 56 T.C.M. (CCH) 957; T.C.M. (RIA) 88588; December 28, 1988. Anthony DiJohn and Gerri DiJohn, pro se. Kenneth A. B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3264760/ | The Honorable Ron Fields Prosecuting Attorney Sebastian County Courthouse Fort Smith, AR 72901
Dear Mr. Fields:
This is in response to your request for an opinion concerning the disposition of municipal court records pertaining to violations of the Omnibus DWI Act, codified at A.C.A. §§ 5-65-101 to -207 (1987 Cum. Sup... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4618915/ | Robert Wood Johnson, Petitioner, v. Commissioner of Internal Revenue, RespondentJohnson v. CommissionerDocket No. 12749United States Tax Court10 T.C. 647; 1948 U.S. Tax Ct. LEXIS 215; April 20, 1948, Promulgated *215 Decision will be entered under Rule 50. Petitioner separated from his wife in 1926. At that time he a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618916/ | MAX EICHENBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Eichenberg v. CommissionerDocket No. 25592.United States Board of Tax Appeals16 B.T.A. 1368; 1929 BTA LEXIS 2398; July 17, 1929, Promulgated *2398 1. Commissioner's computation of profit from the sale of real estate and building sustained on ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618917/ | Tibor Daniel and Sophie Daniel v. Commissioner.Daniel v. CommissionerDocket No. 63522.United States Tax CourtT.C. Memo 1960-274; 1960 Tax Ct. Memo LEXIS 17; 19 T.C.M. (CCH) 1521; T.C.M. (RIA) 60274; December 22, 1960*17 1. Sophie Daniel was a national and resident of Budapest, Hungary. She owned an interest in rental ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618918/ | Elm Development Company v. Commissioner.Elm Development Co. v. CommissionerDocket No. 83311.United States Tax CourtT.C. Memo 1962-42; 1962 Tax Ct. Memo LEXIS 268; 21 T.C.M. (CCH) 239; T.C.M. (RIA) 62042; February 28, 1962Charles E. Mahan, Esq., P. O. Box 599, Fayetteville, W. Va., and William H. Deck, Esq., for the pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618920/ | Norman G. Nicolson, Petitioner, v. Commissioner of Internal Revenue, RespondentNicolson v. CommissionerDocket No. 7555United States Tax Court13 T.C. 690; 1949 U.S. Tax Ct. LEXIS 51; October 31, 1949, Promulgated *51 Decision will be entered under Rule 50. Petitioner's rights to subscribe at a bargain price to stock of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618921/ | OMAHA COCO-COLA BOTTLING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Omaha Coco-Cola Bottling Co. v. CommissionerDocket No. 52641.United States Board of Tax Appeals26 B.T.A. 1123; 1932 BTA LEXIS 1188; October 6, 1932, Promulgated *1188 Where assets were transferred to a corporation for its sto... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618923/ | RICHARD L. FERGUSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFerguson v. CommissionerDocket No. 11308-80.United States Tax CourtT.C. Memo 1981-470; 1981 Tax Ct. Memo LEXIS 266; 42 T.C.M. (CCH) 917; T.C.M. (RIA) 81470; August 31, 1981. Richard L. Ferguson, pro se. Beatrice M. Pearson, for the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618925/ | RAINBOW TAX SERVICE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRainbow Tax Serv. v. Comm'rNo. 7738-05 United States Tax Court128 T.C. 42; 2007 U.S. Tax Ct. LEXIS 4; 128 T.C. No. 5; March 8, 2007, Filed *4 Petitioner employed individuals to provide tax return preparation and bookkeeping services. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618926/ | ESTATE OF JOSEPH A. SEQUEIRA, DECEASED, GEORGE SEQUEIRA AND ALBERT SEQUEIRA, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSequeira v. CommissionerDocket No. 16264-91.United States Tax CourtT.C. Memo 1995-450; 1995 Tax Ct. Memo LEXIS 450; 70 T.C.M. (CCH) 761; September 21, 1995, Filed *450 Decis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618928/ | Robert L. Gertz and J. Kay Gertz, Petitioners v. Commissioner of Internal Revenue, RespondentGertz v. CommissionerDocket No. 307-73United States Tax Court64 T.C. 598; 1975 U.S. Tax Ct. LEXIS 108; July 21, 1975, Filed *108 Decision will be entered under Rule 155. Petitioner claimed a bad debt deduction under sec. 166 f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618929/ | ARTHUR P. WILLIAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM L. JUHRING, PETITIONER, V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Williams v. CommissionerDocket Nos. 37554, 37555.United States Board of Tax Appeals24 B.T.A. 1070; 1931 BTA LEXIS 1546; December 3, 1931, Promulgated *1546 A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618931/ | ERIC A. POLLARD, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Pollard v. CommissionerDocket Nos. 9634-78, 12467-79, 13797-79, 5137-80, 5209-80, 11203-80, 11204-80, 11326-80, 11557-80, 12091-80, 15293-80, 15294-80, 3329-81, 7482-81, 25426-81, 25428-81, 25496-81, 25610-81, 25615-81, 7530-82, 1273... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618932/ | Coeur D'Alene Athletic Round Table, Inc. v. Commissioner.Coeur D'Alene Athletic Round Table, Inc. v. CommissionerDocket No. 83679.United States Tax CourtT.C. Memo 1962-268; 1962 Tax Ct. Memo LEXIS 42; 21 T.C.M. (CCH) 1430; T.C.M. (RIA) 62268; November 16, 1962Francis J. Butler, Esq., for the petitioner. Leo K. O'Brien,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618935/ | CHICAGO TITLE AND TRUST COMPANY, EXECUTOR OF THE ESTATE OF CHARLES H. ALDRICH, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chicago Title & Trust Co. v. CommissionerDocket No. 50472.United States Board of Tax Appeals33 B.T.A. 65; 1935 BTA LEXIS 810; September 24, 1935, Promulgated *810 Proceed... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618954/ | The Home Company, Inc. v. Commissioner.Home Co. v. CommissionerDocket No. 31287.United States Tax Court1953 Tax Ct. Memo LEXIS 196; 12 T.C.M. (CCH) 741; T.C.M. (RIA) 53232; June 29, 1953*196 Dallas W. Knapp, Esq., for the petitioner. Melvin A. Bruck, Esq., for the respondent. HARRON Memorandum Findings of Fact and Op... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618955/ | DANTE J. and KATHLEEN M. CHERUBINI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCherubini v. CommissionerDocket No. 7843-76.United States Tax CourtT.C. Memo 1978-512; 1978 Tax Ct. Memo LEXIS 4; 37 T.C.M. (CCH) 1853; T.C.M. (RIA) 78512; December 27, 1978, Filed *4 Held, petitioner failed to prove amounts ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618959/ | BARNHART-MORROW CONSOLIDATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Barnhart-Morrow Consol. v. CommissionerDocket No. 105859.United States Board of Tax Appeals47 B.T.A. 590; 1942 BTA LEXIS 674; August 20, 1942, Promulgated *674 1. In 1930 petitioner was indemnified against any loss resulting fro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618960/ | ROBERT G. OATES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent JOAN A. SNELLING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOates v. CommissionerDocket Nos. 4309-74, 4335-74.United States Tax CourtT.C. Memo 1977-57; 1977 Tax Ct. Memo LEXIS 383; 36 T.C.M. (CCH) 255; T.C.M. (RIA) 770057; March... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618936/ | ESTATE OF ALEXANDER MARTON, DECEASED, BY BARONESS ELIZABETH HATVANY-MARTON, AS EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Estate of Marton v. CommissionerDocket No. 104285.United States Board of Tax Appeals47 B.T.A. 184; 1942 BTA LEXIS 722; June 25, 1942, Promulgated *722 Petitioner's decea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2098812/ | 198 Ill. App. 3d 871 (1990)
556 N.E.2d 913
KALAN D. RODGERS, SR., Adm'r of the Estate of Brenda Marie Rodgers, Deceased, Plaintiff-Appellant,
v.
ST. MARY'S HOSPITAL OF DECATUR, Defendant-Appellee.
No. 4-89-0721.
Illinois Appellate Court Fourth District.
Opinion filed June 29, 1990.
Rehearing denied July 27, 1990.
*87... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/2090484/ | 380 N.E.2d 606 (1978)
Robert Eugene ANDERSON, Appellant (Defendant below),
v.
STATE of Indiana, Appellee (Plaintiff below).
No. 3-178A12.
Court of Appeals of Indiana, Third District.
September 28, 1978.
*607 Harriette Bailey Conn, Public Defender, David P. Freund, Deputy Public Defender, Bobby Jay Small, Sp. Asst., Ind... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4618938/ | ROBERTO and ANGELA INSOLERA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentInsolera v. CommissionerDocket No. 858-76.United States Tax CourtT.C. Memo 1977-424; 1977 Tax Ct. Memo LEXIS 17; 36 T.C.M. (CCH) 1734; T.C.M. (RIA) 770424; December 15, 1977, Filed *17 Donald Israel, for the petitioners. Peter W. M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618939/ | Susanna Bixby Bryant, Petitioner, v. Commissioner of Internal Revenue, RespondentBryant v. CommissionerDocket No. 110052United States Tax Court2 T.C. 789; 1943 U.S. Tax Ct. LEXIS 54; September 29, 1943, Promulgated *54 Decision will be entered under Rule 50. 1. In a prior proceeding between the same parties involving ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618940/ | AXEL HOLMSTROM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Holmstrom v. CommissionerDocket No. 81373.United States Board of Tax Appeals35 B.T.A. 1092; 1937 BTA LEXIS 798; May 11, 1937, Promulgated *798 1. Where petitioner, a nonresident alien, failed to file individual income tax returns as required ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618943/ | W. & K. HOLDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HERMAN KNOBLOCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WESLEY E. KNOBLOCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARVEY W. PEACE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618944/ | CHARLOTTE L. WHITE and WENDELL L. WHITE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhite v. CommissionerDocket No. 1183-80.United States Tax CourtT.C. Memo 1981-512; 1981 Tax Ct. Memo LEXIS 232; 42 T.C.M. (CCH) 1085; T.C.M. (RIA) 81512; September 15, 1981. Charlotte L. White and Wendell L. White, pro ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618945/ | HOBOKEN LAND AND IMPROVEMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hoboken Land & Improv. Co. v. CommissionerDocket Nos. 102779, 103902.United States Board of Tax Appeals46 B.T.A. 495; 1942 BTA LEXIS 852; March 10, 1942, Promulgated *852 1. In years prior to 1934 the petitioner claimed ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618947/ | La Motte T. Cohu, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentCohu v. CommissionerDocket Nos. 5039, 5040, 5041, 5042, 5043, 5044, 5045, 5046United States Tax Court8 T.C. 796; 1947 U.S. Tax Ct. LEXIS 233; April 9, 1947, Promulgated *233 Decisions will be entered under Rule 50. 1. On the facts, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618949/ | Estate of George Kingdon, Deceased, by Mrs. Maud Bertha Kingdon, and George Gilbert Ede, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentKingdon v. CommissionerDocket No. 8042United States Tax Court9 T.C. 838; 1947 U.S. Tax Ct. LEXIS 43; October 30, 1947, Promulgated *43 Decision will be entered ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618951/ | International Investment Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentInternational Inv. Corp. v. CommissionerDocket No. 15205United States Tax Court11 T.C. 678; 1948 U.S. Tax Ct. LEXIS 51; October 25, 1948, Promulgated *51 Decision will be entered under Rule 50. Petitioner's wholly owned su... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618962/ | S. E. Brown, Petitioner v. Commissioner of Internal Revenue, RespondentBrown v. CommissionerDocket No. 6578-66United States Tax Court52 T.C. 50; 1969 U.S. Tax Ct. LEXIS 158; April 8, 1969, Filed 1969 U.S. Tax Ct. LEXIS 158">*158 Decision will be entered for the petitioner. Petitioner and Maude C. Brown, his wife, exec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618963/ | The Steubenville Bridge Company, a Dissolved Corporation, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentSteubenville Bridge Co. v. CommissionerDocket Nos. 9208, 9209, 9210, 9211, 9212, 12120, 12121, 12183, 12184, 12192, 12193, 12194, 12195, 12231, 12232, 12250, 12253, 12254, 12255, 12256, 12257, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618965/ | L. F. Crofoot v. Commissioner.Crofoot v. CommissionerDocket No. 17608.United States Tax Court1949 Tax Ct. Memo LEXIS 74; 8 T.C.M. 863; T.C.M. (RIA) 49236; September 20, 1949E. B. Crofoot, Esq., 637 Omaha National Bank Bldg., Omaha, Neb., for the petitioner. Elmer L. Corbin, Esq., for the respondent. LEMIRE Memorandum ... | 01-04-2023 | 11-21-2020 |
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