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https://www.courtlistener.com/api/rest/v3/opinions/4618967/ | JOHN AND ESTHER C. ALCALA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlcala v. CommissionerDocket No. 379-83.United States Tax CourtT.C. Memo 1984-664; 1984 Tax Ct. Memo LEXIS 9; 49 T.C.M. 363; T.C.M. (RIA) 84664; December 26, 1984. John Alcala, for the petitioners. Gary A. Benford, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618968/ | ESTATE OF JACK H. LEVIN, DECEASED, JEFFERSON NATIONAL BANK OF MIAMI BEACH, CO-PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Levin v. CommissionerDocket No. 22646-92United States Tax CourtT.C. Memo 1995-81; 1995 Tax Ct. Memo LEXIS 81; 69 T.C.M. 1951; February 23, 1995, File... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618973/ | KALTENBACH & STEPHENS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kaltenbach & Stephens, Inc. v. CommissionerDocket Nos. 9426, 19702, 22231.United States Board of Tax Appeals12 B.T.A. 1009; 1928 BTA LEXIS 3420; June 29, 1928, Promulgated 1928 BTA LEXIS 3420">*3420 In the year 1916 the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618975/ | LESTER KISSKA and VIRGINIA B. KISSKA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKisska v. CommissionerDocket No. 2258-80.United States Tax CourtT.C. Memo 1981-655; 1981 Tax Ct. Memo LEXIS 87; 42 T.C.M. 1651; T.C.M. (RIA) 81655; November 10, 1981. Mitchell J. Olejko, C. James Judson, and Richard E. Cas... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618977/ | Cropland Chemical Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentCropland Chem. Corp. v. CommissionerDocket No. 11260-78United States Tax Court75 T.C. 288; 1980 U.S. Tax Ct. LEXIS 26; November 25, 1980, Filed 1980 U.S. Tax Ct. LEXIS 26">*26 Decision will be entered under Rule 155. Petitioner, w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618978/ | PERCY C. MADEIRA, AND HIS WIFE, ELISE D. MADEIRA, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Madeira v. CommissionerDocket No. 82512.United States Board of Tax Appeals36 B.T.A. 456; 1937 BTA LEXIS 710; August 19, 1937, Promulgated 1937 BTA LEXIS 710">*710 Loss. - The determination of respondent, that... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618979/ | JOHN F. BUEHLER, TRANSFEREE OF THE ASSETS OF B & B COMMODITIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOHN F. BUEHLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBuehler v. CommissionerDocket Nos. 2674-85; 2675-85.United States Tax CourtT.C. Memo 1987-416; 1987 Tax Ct. Memo LEXIS 41... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618981/ | MORTON Z. OLKEN AND ESTHER OLKEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOlken v. CommissionerDocket No. 5161-83.United States Tax CourtT.C. Memo 1987-589; 1987 Tax Ct. Memo LEXIS 588; 54 T.C.M. 1172; T.C.M. (RIA) 87589; November 30, 1987; As amended December 2, 1987 Morton Z. Olken, pro se. Dennis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618984/ | Ernest R. Hanson v. Commissioner.Hanson v. CommissionerDocket No. 61378.United States Tax CourtT.C. Memo 1958-74; 1958 Tax Ct. Memo LEXIS 156; 17 T.C.M. 357; T.C.M. (RIA) 58074; April 25, 19581958 Tax Ct. Memo LEXIS 156">*156 Ernest R. Hanson, 21400 East 14th Street, Hayward, Calif., pro se. Leslie T. Jones, Jr., Esq... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618986/ | PHILIP S. MORGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMorgan v. CommissionerDocket No. 3480-83.United States Tax CourtT.C. Memo 1984-384; 1984 Tax Ct. Memo LEXIS 285; 48 T.C.M. 613; T.C.M. (RIA) 84384; July 26, 1984. 1984 Tax Ct. Memo LEXIS 285">*285 Petitioner sent Forms 1040 to respondent, whi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618987/ | Clarence E. and Alice Koester, Petitioners, v. Commissioner of Internal Revenue, RespondentKoester v. CommissionerDocket No. 53216United States Tax Court23 T.C. 515; 1954 U.S. Tax Ct. LEXIS 17; December 22, 1954, Filed 1954 U.S. Tax Ct. LEXIS 17">*17 Decision will be entered for the respondent. Credit for Dependent --... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618988/ | Celeste B. Smith v. Commissioner.Smith v. CommissionerDocket No. 5123-70 "SC".United States Tax CourtT.C. Memo 1971-122; 1971 Tax Ct. Memo LEXIS 209; 30 T.C.M. 516; T.C.M. (RIA) 71122; May 27, 1971, Filed. Celeste B. Smith, pro se, 2015 Nottingham Way, Albany, Ga. Shuford A. Tucker, for the respondent. SCOTT Memorand... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618989/ | John L. Ketterl and Delores S. Ketterl v. commissioner. Gladys A. Ketterl v. Commissioner.Ketterl v. CommissionerDocket Nos. 4293-68, 5328-68.United States Tax CourtT.C. Memo 1970-350; 1970 Tax Ct. Memo LEXIS 11; 29 T.C.M. 1694; T.C.M. (RIA) 70350; December 24, 1970, Filed Belan M. Wagner, Santa Monica Blvd., Santa Mon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618991/ | MISSOURI STATE LIFE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Missouri State Life Ins. Co. v. CommissionerDocket Nos. 58241, 62386.United States Board of Tax Appeals29 B.T.A. 401; 1933 BTA LEXIS 947; November 23, 1933, Promulgated 1933 BTA LEXIS 947">*947 1. DEDUCTIONS - LIFE INSU... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618992/ | TAKAMINE LABORATORY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Takamine Lab. v. CommissionerDocket No. 3199.United States Board of Tax Appeals7 B.T.A. 963; 1927 BTA LEXIS 3073; August 1, 1927, Promulgated 1927 BTA LEXIS 3073">*3073 Louis H. Hall, Esq., for the petitioner. Charles H. Curl, Esq.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618993/ | Appeal of ESTATE OF WILLIAM H. LARKIN.Larkin v. CommissionerDocket No. 1764.United States Board of Tax Appeals1 B.T.A. 1045; 1925 BTA LEXIS 2697; April 25, 1925, decided Submitted April 1, 1925. 1925 BTA LEXIS 2697">*2697 J. M. Cumming, C.P.A., for the taxpayer. R. E. Copes, Esq., for the Commissioner. 1 B.T.A. 1045... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618995/ | CRSO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCRSO v. Comm'rNo. 11804-05X United States Tax Court128 T.C. 153; 2007 U.S. Tax Ct. LEXIS 12; 128 T.C. No. 12; April 30, 2007, Filed 2007 U.S. Tax Ct. LEXIS 12">*12 P is a nonprofit corporation. Its sole activity involves renting out its two parcels of deb... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4618998/ | DOERNBECHER MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ST. JOHNS INVESTMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Doernbecher Mfg. Co. v. CommissionerDocket Nos. 34853, 43527, 46421, 50607, 50613, 63628, 71534.United States Board of Tax Appeals30 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619000/ | Western Precipitation Corporation, Petitioner, v. Charles B. Henderson, Henry A. Mulligan, Howard J. Klossner, Sam H. Husbands, Charles T. Fisher, Jr., Constituting the Board of Directors of the Reconstruction Finance Corporation, RespondentsWestern Precipitation Corp. v. HendersonDocket No. 192-R.United States Tax Cou... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619002/ | CUYAHOGA ABSTRACT TITLE & TRUST CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cuyahoga Abstract Title & Trust Co. v. CommissionerDocket No. 8937.United States Board of Tax Appeals7 B.T.A. 95; 1927 BTA LEXIS 3253; May 26, 1927, Promulgated 1927 BTA LEXIS 3253">*3253 It appearing from the evidence tha... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619003/ | LEON STOBAUGH and BARBARA STOBAUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Stobaugh v. CommissionerDocket No. 12073-79United States Tax CourtT.C. Memo 1984-112; 1984 Tax Ct. Memo LEXIS 565; 47 T.C.M. 1227; T.C.M. (RIA) 84112; March 6, 1984Leon Stobaugh, pro se. Lottie G. Wolfe, for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619005/ | Long Island Water Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentLong Island Water Corp. v. CommissionerDocket No. 65960United States Tax Court36 T.C. 377; 1961 U.S. Tax Ct. LEXIS 141; May 25, 1961, Filed 1961 U.S. Tax Ct. LEXIS 141">*141 Decision will be entered under Rule 50. 1. A, a public ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619006/ | Estate of Lena G. Lazar, Deceased, Joseph C. Chapman, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Lazar v. CommissionerDocket No. 3564-69United States Tax Court58 T.C. 543; 1972 U.S. Tax Ct. LEXIS 97; June 27, 1972, Filed 1972 U.S. Tax Ct. LEXIS 97">*97 Decision will be entered for res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619007/ | Edward Stevens and Leona Stevens v. Commissioner.Stevens v. CommissionerDocket No. 53934.United States Tax CourtT.C. Memo 1955-333; 1955 Tax Ct. Memo LEXIS 5; 14 T.C.M. 1318; T.C.M. (RIA) 55333; December 28, 1955Joseph Leo McGroary, Esq., for the petitioners. William Schwerdtfeger, Esq., for the respondent. WITHEYMemo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1065362/ | IN THE COURT OF APPEALS OF TENNESSEE
AT KNOXVILLE
October 14, 2003 Session
PACHE INDUSTRIES, LLC v. WALLACE HARDWARE CO., INC.
Appeal from the Circuit Court for Hamblen County
No. 02-CV-236 ... | 01-04-2023 | 10-09-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/6113483/ | In The
Court of Appeals
Ninth District of Texas at Beaumont
__________________
NO. 09-21-00351-CV
NO. 09-21-00352-CV
NO. 09-21-00353-CV
... | 01-04-2023 | 01-28-2022 |
https://www.courtlistener.com/api/rest/v3/opinions/4669038/ | ACCEPTED
08-21-00043-CV
EIGHTH COURT OF APPEALS
EL PASO, TEXAS
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4669039/ | In The
Court of Appeals
Seventh District of Texas at Amarillo
No. 07-20-00286-CV
BERTIS CUPIT, APPELLANT
V.
MANAG... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4879905/ | In the
Court of Appeals
Second Appellate District of Texas
at Fort Worth
___________________________
No. 02-20-00034-CR
No. 02-20-00035-CR
___________________________
MICHAEL RAY KERR, Appellant
V.
THE S... | 01-04-2023 | 08-30-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4669040/ | ACCEPTED
08-19-00296-CR
08-19-00296-CR EIGHTH COURT OF APPEALS
EL PASO, TEXAS
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4619009/ | APPEAL OF NATIONAL PNEUMATIC CO.National Pneumatic Co. v. CommissionerDocket No. 3651.United States Board of Tax Appeals5 B.T.A. 637; 1926 BTA LEXIS 2822; November 26, 1926, Decided 1926 BTA LEXIS 2822">*2822 The cash value of patents paid in for shares of stock of a corporation determined. John F. McCarron, Esq., Ge... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619010/ | EDWARD C. MOORE, JR., AND CENTRAL UNION TRUST CO. OF NEW YORK, EXECUTORS, ESTATE OF EDWARD MOORE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moore v. CommissionerDocket No. 40790.United States Board of Tax Appeals21 B.T.A. 279; 1930 BTA LEXIS 1882; November 11, 1930, Promulgated 1930 BTA LEXIS 1882">*... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619011/ | R. M. WEYERHAEUSER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Weyerhaeuser v. CommissionerDocket No. 54667.United States Board of Tax Appeals33 B.T.A. 594; 1935 BTA LEXIS 727; November 29, 1935, Promulgated 1935 BTA LEXIS 727">*727 1. DIVIDENDS TO STOCKHOLDERS. - A corporation, organized prior to Ma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619012/ | DELRAY LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Delray Lumber Co. v. CommissionerDocket No. 41867.United States Board of Tax Appeals20 B.T.A. 8; 1930 BTA LEXIS 2220; June 2, 1930, Promulgated 1930 BTA LEXIS 2220">*2220 1. The assessment by respondent of a penalty for petitioner's failur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619013/ | MRS. A. H. MURCHISON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Murchison v. CommissionerDocket No. 62838.United States Board of Tax Appeals28 B.T.A. 257; 1933 BTA LEXIS 1152; June 1, 1933, Promulgated 1933 BTA LEXIS 1152">*1152 Where a right to royalty of oil produced is reserved in an assignment of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619014/ | OLYMPIC REFINING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Olympic Refining Co. v. CommissionerDocket No. 50329.United States Board of Tax Appeals32 B.T.A. 1056; 1935 BTA LEXIS 849; July 31, 1935, Promulgated 1935 BTA LEXIS 849">*849 1. The ownership in the production under a certain oil an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619016/ | DOUGLAS PAGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPage v. CommissionerDocket No. 3670-91United States Tax CourtT.C. Memo 1993-398; 1993 Tax Ct. Memo LEXIS 407; 66 T.C.M. 571; August 30, 1993, Filed 1993 Tax Ct. Memo LEXIS 407">*407 Decision will be entered under Rule 155. For petitioner: Kenneth... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619017/ | LYLE J. AND SHIRLEY M. FRALICH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFralich v. CommissionerDocket No. 1341-87United States Tax CourtT.C. Memo 1995-257; 1995 Tax Ct. Memo LEXIS 258; 69 T.C.M. 2875; June 13, 1995, Filed 1995 Tax Ct. Memo LEXIS 258">*258 Decision will be entered under Rule 155. Fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619018/ | T. C. PHILLIPS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Phillips v. CommissionerDocket No. 12802.United States Board of Tax Appeals9 B.T.A. 153; 1927 BTA LEXIS 2649; November 18, 1927, Promulgated 1927 BTA LEXIS 2649">*2649 The petitioner and his wife, residents of the State of Oklahoma, filed sepa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619019/ | ATLAS TACK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Atlas Tack Co. v. CommissionerDocket No. 4725.United States Board of Tax Appeals9 B.T.A. 1322; 1928 BTA LEXIS 4248; January 16, 1928, Promulgated 1928 BTA LEXIS 4248">*4248 1. Petitioner issued its stock for the tangible and intangible assets... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619022/ | Edgar W. Waybright, Sr. v. Commissioner.Edgar W. Waybright, Sr. v. CommissionerDocket No. 27461.United States Tax Court1951 Tax Ct. Memo LEXIS 183; 10 T.C.M. 589; T.C.M. (RIA) 51189; June 21, 19511951 Tax Ct. Memo LEXIS 183">*183 Roger J. Waybright, Esq., for the petitioner. Thomas C. Cravens, Jr., Esq., for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619023/ | Estate of Will Wright, Deceased, Sam J. Edwards, Independent Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentWright v. CommissionerDocket No. 9960United States Tax Court8 T.C. 531; 1947 U.S. Tax Ct. LEXIS 259; March 11, 1947, Promulgated 1947 U.S. Tax Ct. LEXIS 259">*259 Decision will be entered fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619026/ | JAY R. KELLEY AND GAIL B. KELLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JAY R. KELLEY (AS TRANSFEREE OF INSULATION CONTRACTORS, INC.), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKelley v. CommissionerDocket Nos. 23020-88, 32292-88United States Tax CourtT.C. Memo 1991-324; 1991 Tax ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619028/ | EUGENE V. AND FRANCES M. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 890-77.United States Tax CourtT.C. Memo 1978-304; 1978 Tax Ct. Memo LEXIS 210; 37 T.C.M. 1264; T.C.M. (RIA) 78304; August 7, 1978, Filed 1978 Tax Ct. Memo LEXIS 210">*210 Petitioners advanced su... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619030/ | Marvin T. Blackwell, et al. 1 v. Commissioner. Blackwell v. CommissionerDocket Nos. 52701, 52702, 53880, 59625-59627.United States Tax CourtT.C. Memo 1956-184; 1956 Tax Ct. Memo LEXIS 108; 15 T.C.M. 962; T.C.M. (RIA) 56184; August 9, 19561956 Tax Ct. Memo LEXIS 108">*108 Issues relating to O. K. Loan Company of Troy, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619031/ | RAGNAR V. HOKANSON and MARILYN L. HOKANSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHokanson v. CommissionerDocket No. 7549-81.United States Tax CourtT.C. Memo 1982-414; 1982 Tax Ct. Memo LEXIS 324; 44 T.C.M. 550; T.C.M. (RIA) 82414; July 26, 1982. Robert G. Burt and Jeffrey L. Dye, for the petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619032/ | RICHARD G. WAGNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wagner v. CommissionerDocket No. 4265.United States Board of Tax Appeals9 B.T.A. 925; 1927 BTA LEXIS 2496; December 27, 1927, Promulgated 1927 BTA LEXIS 2496">*2496 In 1918 the Alien Property Custodian illegally seized the property of petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619034/ | HAROLD ROBERT COLTMAN and JOY LYNN COLTMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent HELEN COLTMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentColtman v. CommissionerDocket Nos. 5342-76, 5514-76.United States Tax CourtT.C. Memo 1978-181; 1978 Tax Ct. Memo LEXIS 335; 37 T.C.M. 779; T.C.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619035/ | APPEAL OF ESTATE OF SAMUEL P. SCHWING, J. L. HORTENSTINE, COADMINISTRATOR.Schwing v. CommissionerDocket No. 3633.United States Board of Tax Appeals3 B.T.A. 697; 1926 BTA LEXIS 2578; February 13, 1926, Decided Submitted November 16, 1925. 1926 BTA LEXIS 2578">*2578 1. Transfer of stock by decedent about fourteen mont... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619037/ | SECURITY STATE BANK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSecurity State Bank v. CommissionerTax Ct. Dkt. No. 15478-96United States Tax Court111 T.C. 210; 1998 U.S. Tax Ct. LEXIS 44; 111 T.C. No. 8; September 3, 1998, Filed 1998 U.S. Tax Ct. LEXIS 44">*44 Decision will be entered for petitioner. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619038/ | Alma M. Myer, Petitioner, v. Commissioner of Internal Revenue, RespondentMyer v. CommissionerDocket No. 5085United States Tax Court6 T.C. 77; 1946 U.S. Tax Ct. LEXIS 314; January 17, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 314">*314 Decision will be entered for the petitioner. Petitioner was the settlor-trustee of a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619039/ | IDA STEPHENSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stephenson v. CommissionerDocket No. 62825.United States Board of Tax Appeals33 B.T.A. 252; 1935 BTA LEXIS 782; October 22, 1935, Promulgated 1935 BTA LEXIS 782">*782 1. Where in the State of Texas decedent died January 19, 1929, and left a w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619040/ | Bradley C. Miller and Dianne M. Miller, Petitioners v. Commissioner of Internal Revenue, RespondentMiller v. CommissionerDocket No. 7263-93United States Tax Court104 T.C. 330; 1995 U.S. Tax Ct. LEXIS 15; 104 T.C. No. 14; March 20, 1995, Filed 1995 U.S. Tax Ct. LEXIS 15">*15 Decision will be entered under Rule 155. Ps... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619041/ | Estate of Peter A. Gasser, Deceased, Vernice H. Gasser, Executrix, and Vernice H. Gasser, Petitioners v. Commissioner of Internal Revenue, Respondent; Vernice H. Gasser, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Gasser v. CommissionerDocket Nos. 43573-86, 43574-86United States Tax Court93 T.C.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619043/ | Arnold Levy v. Commissioner. Louise B. Levy v. Commissioner.Levy v. CommissionerDocket Nos. 31256 and 31257.United States Tax Court1953 Tax Ct. Memo LEXIS 345; 12 T.C.M. 235; T.C.M. (RIA) 53074; March 9, 19531953 Tax Ct. Memo LEXIS 345">*345 Deductions: Business expense: Loss. - Petitioner, in the jewelry and antique b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619044/ | Thomas H. Hannaford v. Commissioner.Hannaford v. CommissionerDocket No. 63844.United States Tax CourtT.C. Memo 1960-78; 1960 Tax Ct. Memo LEXIS 211; 19 T.C.M. 409; T.C.M. (RIA) 60078; April 22, 19601960 Tax Ct. Memo LEXIS 211">*211 Raymond F. Barrett, Esq., and William G. Shea, Esq., 60 State Street, Boston, Mass., fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619046/ | WILLIAM A. BEETON, JR. AND ANNE H. BEETON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBeeton v. CommissionerDocket No. 37872-85.United States Tax CourtT.C. Memo 1987-472; 1987 Tax Ct. Memo LEXIS 468; 54 T.C.M. 583; T.C.M. (RIA) 87472; September 17, 1987. William A. Beeton, Jr., pro se. Wilton A. Baker... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619053/ | STEVEN GEORGE PORTEN AND SHANN CATHRO WESTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPorten v. CommissionerDocket No. 10915-91United States Tax CourtT.C. Memo 1993-73; 1993 Tax Ct. Memo LEXIS 71; 65 T.C.M. (CCH) 1994; March 3, 1993, Filed *71 Decision will be entered under Rule 155. Steven George ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2719375/ | CHARLES E. WADE AND BETTY G. WADE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWade v. Comm'rDocket No. 19934-12United States Tax CourtT.C. Memo 2014-169; 2014 Tax Ct. Memo LEXIS 167; 108 T.C.M. (CCH) 195; August 20, 2014, FiledDecision will be entered under Rule 155.*167 C. Jerre Lloyd, for petitioners.... | 01-04-2023 | 08-20-2014 |
https://www.courtlistener.com/api/rest/v3/opinions/4619055/ | Fairmount Park Raceway, Inc., et al. 1 v. Commissioner. Fairmount Park Raceway, Inc. v. CommissionerDocket Nos. 68442, 70279, 70280, 70318 - 70333, 70352 - 70354, 71924, 81571, 81713 - 81715, 81749 - 81751, 81762 - 81767, 81818, 81819, 82143, 82144, 82202 - 82204, 82481, 82482, 82506, 82517 - 82520, 82570, 82617, 82667... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/204944/ | UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 10-4179
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
v.
RANDY CECIL PHILLIPS,
Defendant - Appellant.
Appeal from the United S... | 01-04-2023 | 02-16-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4619056/ | Kurt H. deCousser, Petitioner, v. Commissioner of Internal Revenue, RespondentDe Cousser v. CommissionerDocket No. 21385United States Tax Court16 T.C. 65; 1951 U.S. Tax Ct. LEXIS 311; January 17, 1951, Promulgated *311 Decision will be entered under Rule 50. In 1938 petitioner entered into a partnership with B for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619057/ | Appeal of SARAH BACKER, WILLIAM BACKER, WALDRON P. BELKNAP, AND SAMUEL LEVY, as executors of the estate of George Backer, deceased.Backer v. CommissionerDocket No. 239.United States Board of Tax Appeals1 B.T.A. 214; 1924 BTA LEXIS 220; December 18, 1924, decided Submitted December 1, 1924. *220 The expense of defendi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619058/ | EDWARD KAYE AND JOHNNIE KAYE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKaye v. CommissionerDocket No. 6243-83United States Tax CourtT.C. Memo 1995-345; 1995 Tax Ct. Memo LEXIS 352; 70 T.C.M. (CCH) 206; July 31, 1995, Filed *352 Decision will be entered for respondent. Johnnie Kaye, pro se. For respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619060/ | Aaron E. Greenleaf v. Commissioner.Greenleaf v. CommissionerDocket No. 19498.United States Tax Court1950 Tax Ct. Memo LEXIS 45; 9 T.C.M. (CCH) 1024; T.C.M. (RIA) 50275; November 13, 1950*45 Gross income: Section 22(a): Settlement of lawsuit. - Petitioner received a sum of $18,621.59 in settlement of an action for spec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619061/ | MEREEN-JOHNSON MACHINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mareen-Johnson Machine Co. v. CommissionerDocket No. 3531.United States Board of Tax Appeals5 B.T.A. 400; 1926 BTA LEXIS 2874; November 9, 1926, Decided *2874 VALUATION OF PATENTS FOR EXHAUSTION DEDUCTION. - Evidence respecting the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619062/ | Frances McGuire Rassas, Petitioner, v. Commissioner of Internal Revenue, RespondentRassas v. CommissionerDocket No. 27501United States Tax Court17 T.C. 160; 1951 U.S. Tax Ct. LEXIS 111; August 6, 1951, Promulgated *111 Decision will be entered for the respondent. Petitioner on December 29, 1947, made a gift in trust t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619064/ | Arthur D. Foyer and Estate of Bel Foyer, Deceased, Arthur D. Foyer, Executor v. Commissioner.Foyer v. CommissionerDocket No. 71987.United States Tax CourtT.C. Memo 1960-244; 1960 Tax Ct. Memo LEXIS 44; 19 T.C.M. (CCH) 1370; T.C.M. (RIA) 60244; November 21, 1960Arthur D. Foyer, pro se, 2133 Ridge Ave., Evanston, Ill. Ch... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619065/ | RONNIE R. ABBOTT and WILMA ABBOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAbbott v. CommissionerDocket No. 5200-80.United States Tax CourtT.C. Memo 1981-424; 1981 Tax Ct. Memo LEXIS 317; 42 T.C.M. (CCH) 646; T.C.M. (RIA) 81424; August 12, 1981. *317 Held, petitioner was not "away from home" within ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619066/ | PETER G. ZAMARELLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentZamarello v. CommissionerDocket No. 7749-90United States Tax CourtT.C. Memo 1991-494; 1991 Tax Ct. Memo LEXIS 543; 62 T.C.M. (CCH) 913; T.C.M. (RIA) 91494; October 1, 1991, Filed *543 R issued a statutory notice of deficiency to P while P wa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619067/ | Christo P. Napuche v. Commissioner.Napuche v. Comm'rDocket No. 62078.United States Tax CourtT.C. Memo 1959-112; 1959 Tax Ct. Memo LEXIS 136; 18 T.C.M. (CCH) 505; T.C.M. (RIA) 59112; May 28, 1959*136 Held, respondent properly reconstructed petitioner's net income for the years 1946-1951, inclusive, by the use of the ne... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619069/ | James E. Svalberg and Gary E. Svalberg v. Commissioner.Svalberg v. CommissionerDocket No. 4553-67.United States Tax CourtT.C. Memo 1969-94; 1969 Tax Ct. Memo LEXIS 200; 28 T.C.M. (CCH) 529; T.C.M. (RIA) 69094; May 14, 1969, Filed *200 Gordon G. Hawn, 18th Fl., Milam Bldg., San Antonio, Tex., for petitioners. Robert J.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619070/ | J. M. RICHARDSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Richardson v. CommissionerDocket No. 10417.United States Board of Tax Appeals11 B.T.A. 532; 1928 BTA LEXIS 3784; April 12, 1928, Promulgated *3784 Upon the evidence, Commissioner's determination that petitioner derived a profit of $45,000 fr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619080/ | IQBAL QUIDWAI AND RABIA QUIDWAI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentQuidwai v. CommissionerDocket No. 11993-81.United States Tax CourtT.C. Memo 1984-42; 1984 Tax Ct. Memo LEXIS 634; 47 T.C.M. (CCH) 962; T.C.M. (RIA) 84042; January 24, 1984. Iqbal Quidwai, pro se. Margaret Hebert, for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619081/ | J. KEARSLEY MITCHELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mitchell v. CommissionerDocket Nos. 25569, 38460.United States Board of Tax Appeals19 B.T.A. 83; 1930 BTA LEXIS 2471; February 27, 1930, Promulgated *2471 A taxpayer described as a "capitalist," who is president of a corporation and owns... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619083/ | CHANNING KING HALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHall v. CommissionerDocket No. 6379-75.United States Tax CourtT.C. Memo 1978-360; 1978 Tax Ct. Memo LEXIS 158; 37 T.C.M. (CCH) 1500; T.C.M. (RIA) 78360; September 12, 1978, Filed *158 P, a U.S. citizen, was a civilian employee of the U.S. Ar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619084/ | H. Hamburger Company, Inc. v. Commissioner.H. Hamburger Co., Inc. v. CommissionerDocket No. 19840.United States Tax Court1949 Tax Ct. Memo LEXIS 90; 8 T.C.M. (CCH) 780; T.C.M. (RIA) 49213; August 30, 1949*90 Bernard Weiss, Esq., 136 E. 57th St., New York 22, N. Y., for the petitioner. John J. Madden, Esq., for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619087/ | EDNA B. ELIAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Elias v. CommissionerDocket No. 90827.United States Board of Tax Appeals41 B.T.A. 1109; 1940 BTA LEXIS 1101; May 10, 1940, Promulgated *1101 On July 1, 1929, petitioner created a separate trust for the benefit of each of her four children, nami... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619088/ | LEO F. AND JOAN E. HAFER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHafer v. CommissionerDocket No. 1960-76.United States Tax CourtT.C. Memo 1980-177; 1980 Tax Ct. Memo LEXIS 407; 40 T.C.M. (CCH) 377; T.C.M. (RIA) 80177; May 20, 1980, Filed Robert M. Tyle, for the petitioners. Timothy M. Cotter, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619089/ | Walter Simister, Jr., and Bertha E. Simister, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentSimister v. CommissionerDocket No. 3970United States Tax Court4 T.C. 470; 1944 U.S. Tax Ct. LEXIS 9; December 12, 1944, Promulgated *9 Decision will be entered under Rule 50. The petitioners sust... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619090/ | Kenneth Reiner and Alice Reiner v. Commissioner. Frank A. Klaus and Margaret Klaus v. CommissionerReiner v. CommissionerDocket Nos. 94943, 94962.United States Tax CourtT.C. Memo 1965-197; 1965 Tax Ct. Memo LEXIS 134; 24 T.C.M. (CCH) 1005; T.C.M. (RIA) 65197; July 20, 1965*134 Construction activities on a personal resi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619092/ | John A. Decker and Gladys I. Decker, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentDecker v. CommissionerDocket Nos. 69496, 69497, 69498, 69499United States Tax Court32 T.C. 326; 1959 U.S. Tax Ct. LEXIS 171; May 12, 1959, Filed *171 Decisions will be entered under Rule 50. Five individuals who ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619093/ | DANIEL BURK and YVONNE T. PETERSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPetersen v. CommissionerDocket No. 187-76.United States Tax CourtT.C. Memo 1977-4; 1977 Tax Ct. Memo LEXIS 439; 36 T.C.M. (CCH) 11; T.C.M. (RIA) 770004; January 11, 1977, Filed *439 Held, there is no merit to the petitioners'... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619094/ | Glenn H. Strother v. Commissioner.Strother v. CommissionerDocket No. 59705.United States Tax CourtT.C. Memo 1957-102; 1957 Tax Ct. Memo LEXIS 150; 16 T.C.M. (CCH) 425; T.C.M. (RIA) 57102; June 25, 1957*150 Exemptions allowed petitioner under section 25(b), I.R.C. 1939, for support of two minor daughters. The amounts o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619096/ | David Courtney, Petitioner, v. Commissioner of Internal Revenue, RespondentCourtney v. CommissionerDocket No. 58164United States Tax Court28 T.C. 658; 1957 U.S. Tax Ct. LEXIS 158; June 14, 1957, Filed *158 Decision will be entered under Rule 50. 1. The petitioner operated a country grocery store for a part of the peri... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619097/ | Estate of Herbert J. McClanahan, Deceased, Arleen McClanahan, Executrix, and Arleen McClanahan, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of McClanahan v. CommissionerDocket No. 8912-87United States Tax Court95 T.C. 98; 1990 U.S. Tax Ct. LEXIS 72; 95 T.C. No. 8; July 24, 1990, Filed Decision wil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619100/ | Estate of L. B. Mann, R. S. Mann and E. K. Mann, Executors v. Commissioner.Estate of L. B. Mann v. CommissionerDocket No. 21567.United States Tax Court1951 Tax Ct. Memo LEXIS 6; 10 T.C.M. (CCH) 1235; T.C.M. (RIA) 51377; December 28, 1951*6 The decedent, at three different times after the age of 74 years, pursuant to p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619101/ | George H. Thornley and Rebecca W. Thornley, Petitioners, v. Commissioner of Internal Revenue, RespondentThornley v. CommissionerDocket No. 105554United States Tax Court2 T.C. 220; 1943 U.S. Tax Ct. LEXIS 118; June 25, 1943, Promulgated *118 Decision will be entered under Rule 50. 1. Petitioner surrendered several endo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619102/ | MILES G. SAUNDERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Saunders v. CommissionerDocket No. 55188.United States Board of Tax Appeals26 B.T.A. 519; 1932 BTA LEXIS 1294; June 27, 1932, Promulgated *1294 Debts claimed as worthless in the taxable year were uncollectible in a prior year. Roger Underw... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619103/ | ERWIN STARR AND HELEN STARR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStarr v. CommissionerDocket No. 39314-84United States Tax CourtT.C. Memo 1991-610; 1991 Tax Ct. Memo LEXIS 657; 62 T.C.M. (CCH) 1417; T.C.M. (RIA) 91610; December 10, 1991, Filed *657 Petitioner Erwin Starr, a retired businessman a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619052/ | JOHN LEE CHRISMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentChrisman v. CommissionerDocket No. 12145-88United States Tax CourtT.C. Memo 1990-305; 1990 Tax Ct. Memo LEXIS 323; 59 T.C.M. 922; T.C.M. (RIA) 90305; June 19, 1990, Filed 1990 Tax Ct. Memo LEXIS 323">*323 Decision will be entered for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619047/ | VINCENT ENGINEERING COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVINCENT ENGG. CO. v. COMMISSIONERDocket No. 15059-92United States Tax CourtT.C. Memo 1993-435; 1993 Tax Ct. Memo LEXIS 448; 66 T.C.M. 791; September 20, 1993, Filed 1993 Tax Ct. Memo LEXIS 448">*448 An appropriate order of dismissal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619155/ | Sam J. Vecchio, Petitioner v. Commissioner of Internal Revenue, RespondentVecchio v. CommissionerDocket No. 11928-91United States Tax Court103 T.C. 170; 1994 U.S. Tax Ct. LEXIS 57; 103 T.C. No. 12; August 15, 1994, Filed *57 Decision will be entered under Rule 155. P, E, and B were partners in a partnership. The partn... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619105/ | ATAO HEALY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHealy v. CommissionerDocket No. 30316-85United States Tax CourtT.C. Memo 1989-375; 1989 Tax Ct. Memo LEXIS 374; 57 T.C.M. (CCH) 1085; T.C.M. (RIA) 89375; July 26, 1989Atao Healy, pro se. Thomas Travers, for the respondent. PARRMEMORANDUM FINDINGS OF... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619106/ | CYRIL SHILLING and JOAN SHILLING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSHILLING v. COMMISSIONERDocket Nos. 5366-71, 2593-73, 4289-73.United States Tax CourtT.C. Memo 1978-456; 1978 Tax Ct. Memo LEXIS 60; 37 T.C.M. (CCH) 1847-64; November 14, 1978, Filed Cyril Shilling, pro se. Harvey S. Sander, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619107/ | Percival E. Foerderer v. Commissioner.Foerderer v. CommissionerDocket No. 109076.United States Tax Court1943 Tax Ct. Memo LEXIS 428; 1 T.C.M. (CCH) 677; T.C.M. (RIA) 43102; February 27, 1943*428 (1) Petitioner created a trust naming himself as sole trustee with broad powers of management including power to pledge secu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619108/ | ERMA CLARKE AND JAMES CLARKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClarke v. CommissionerDocket No. 10680-93United States Tax CourtT.C. Memo 1994-390; 1994 Tax Ct. Memo LEXIS 399; 68 T.C.M. (CCH) 398; 94-2 U.S. Tax Cas. (CCH) P47,952; August 17, 1994, Filed *399 Decision will be entered under Rul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619109/ | Richard H. and Lovella H. Sand v. Commissioner.Sand v. CommissionerDocket No. 132-69 SC.United States Tax CourtT.C. Memo 1969-155; 1969 Tax Ct. Memo LEXIS 142; 28 T.C.M. (CCH) 774; T.C.M. (RIA) 69155; July 22, 1969. Filed Roy E. Crawford, for the petitioners. Nancy L. Simpson and Joel A. Sharon, for the respondent. DA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619110/ | WALTER C. PRESCOTT AND AMELIA J. PRESCOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPrescott v. CommissionerDocket No. 5432-82.United States Tax CourtT.C. Memo 1984-157; 1984 Tax Ct. Memo LEXIS 515; 47 T.C.M. (CCH) 1389; T.C.M. (RIA) 84157; March 29, 1984. *515 Joseph B. Alala, Jr. and J. Robert Wren... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619111/ | KENNETH L. KNUDTSON AND WADENA F. KNUDTSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKnudtson v. CommissionerDocket No. 1359-79.United States Tax CourtT.C. Memo 1980-455; 1980 Tax Ct. Memo LEXIS 130; 41 T.C.M. (CCH) 166; T.C.M. (RIA) 80455; October 8, 1980, Filed George Constable, for the petitioners.... | 01-04-2023 | 11-21-2020 |
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