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https://www.courtlistener.com/api/rest/v3/opinions/4619113/ | F. & D. Rentals, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentF. & D. Rentals, Inc. v. CommissionerDocket No. 4723-62United States Tax Court44 T.C. 335; 1965 U.S. Tax Ct. LEXIS 77; June 9, 1965, Filed *77 Decision will be entered for the respondent. 1. Held, that respondent was not bound to accept ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619119/ | ROBERT E. SEYMOUR AND NORDINE W. SEYMOUR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSeymour v. CommissionerDocket No. 2265-83.United States Tax CourtT.C. Memo 1984-391; 1984 Tax Ct. Memo LEXIS 277; 48 T.C.M. (CCH) 650; T.C.M. (RIA) 84391; July 30, 1984. Robert E. Seymour, pro se. Donna J. Rice, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619121/ | ALEX PILKINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPilkington v. CommissionerDocket No. 15740-79United States Tax CourtT.C. Memo 1983-111; 1983 Tax Ct. Memo LEXIS 678; 45 T.C.M. (CCH) 814; T.C.M. (RIA) 83111; February 23, 1983. Ben L. Zarzaur and Henry B. Maring, for the petitioner. Katherine ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619122/ | WALTER C. VERMILLION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVermillion v. CommissionerDocket No. 9485-79.United States Tax CourtT.C. Memo 1982-192; 1982 Tax Ct. Memo LEXIS 555; 43 T.C.M. (CCH) 1057; T.C.M. (RIA) 82192; April 13, 1982. Walter C. Vermillion, pro se. John L. Hopkins, for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619123/ | APPEAL OF INTER-URBAN CONSTRUCTION CO.Inter-Urban Constr. Co. v. CommissionerDocket No. 4387.United States Board of Tax Appeals4 B.T.A. 1030; 1926 BTA LEXIS 2098; September 25, 1926, Decided *2098 William D. Riter, Esq., and T. Ellis Allison, Esq., for the petitioner. P. J. Rose, Esq., for the Commissioner. LITTLETON... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619126/ | Andrew F. Kay and Mary M. Kay v. Commissioner.Kay v. CommissionerDocket No. 5547-69.United States Tax CourtT.C. Memo 1971-173; 1971 Tax Ct. Memo LEXIS 159; 30 T.C.M. (CCH) 745; T.C.M. (RIA) 71173; July 22, 1971, Filed *159 Clyde R. Maxwell, for the petitioners. Allan D. Teplinsky, for the respondent. RAUMMemorandum Fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619130/ | Earle C. Parks and Bernice D. Parks, Petitioners, v. Commissioner of Internal Revenue, RespondentParks v. CommissionerDocket No. 67563United States Tax Court33 T.C. 298; 1959 U.S. Tax Ct. LEXIS 36; November 23, 1959, Filed *36 1. Determination of deficiency as to 1952 held not barred by petitioners' claim of "accord a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619132/ | SAUNDERS COUNTY NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Saunders County Nat'l Bank v. CommissionerDocket No. 8985.United States Board of Tax Appeals11 B.T.A. 606; 1928 BTA LEXIS 3763; April 16, 1928, Promulgated *3763 Ernest Dworak, C.P.A., for the petitioner. Arthur H. Murray, Esq.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619133/ | Edward A. Kerr v. Commissioner.Kerr v. CommissionerDocket No. 5579.United States Tax Court1946 Tax Ct. Memo LEXIS 5; 5 T.C.M. (CCH) 1101; T.C.M. (RIA) 46292; December 26, 1946Chester J. McGuire, Esq., William R. Spofford, Esq., and Charles S. Jacobs, Esq., 1035 Land Title Bldg., Philadelphia 10, Pa., for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619135/ | MARY PYNE FILLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Filley v. CommissionerDocket No. 98818.United States Board of Tax Appeals45 B.T.A. 826; 1941 BTA LEXIS 1068; November 25, 1941, Promulgated *1068 1. INCOME - TRUSTS - DISTRIBUTED CURRENTLY. - Income paid to a beneficiary under a provision t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619136/ | Industrial Loan Society, Inc., (Md.), Petitioner, v. Commissioner of Internal Revenue, RespondentIndustrial Loan Soc. v. CommissionerDocket Nos. 9247, 16534United States Tax Court14 T.C. 487; 1950 U.S. Tax Ct. LEXIS 245; March 27, 1950, Promulgated *245 Decision will be entered for the respondent. Net earnings of a bu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619137/ | James D. Lancaster and Marian W. Lancaster v. Commissioner. Harry C. Garner and Susan G. Garner v. Commissioner.Lancaster v. CommissionerDocket Nos. 93976, 94512.United States Tax CourtT.C. Memo 1964-108; 1964 Tax Ct. Memo LEXIS 225; 23 T.C.M. (CCH) 631; T.C.M. (RIA) 64108; April 24, 1964*225 Upon its organization, pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619138/ | JOHN THOMAS SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Smith v. CommissionerDocket Nos. 65717, 71888, 75858.United States Board of Tax Appeals42 B.T.A. 505; 1940 BTA LEXIS 991; August 9, 1940, Promulgated *991 1. JURISDICTION. - The Board has jurisdiction to vacate its decision and to correct ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619142/ | Victor S. Gittens and Bernice Gittens, Petitioners v. Commissioner of Internal Revenue, RespondentGittens v. CommissionerDocket No. 6783-65United States Tax Court49 T.C. 419; 1968 U.S. Tax Ct. LEXIS 185; January 25, 1968, Filed *185 Decision will be entered for the respondent. Incident to a corporate reorganization in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619143/ | JEAN NIDETCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNidetch v. CommissionerDocket No. 7396-75.United States Tax CourtT.C. Memo 1978-313; 1978 Tax Ct. Memo LEXIS 202; 37 T.C.M. (CCH) 1309; T.C.M. (RIA) 78313; August 11, 1978, Filed Leonardo T. Radomile and Mead I. Greenberg, for the petitioner. Stev... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619144/ | Sally Conforte, Petitioner v. Commissioner of Internal Revenue, Respondent; Joseph Conforte, Petitioner v. Commissioner of Internal Revenue, RespondentConforte v. CommissionerDocket Nos. 8217-78, 8218-78United States Tax Court74 T.C. 1160; 1980 U.S. Tax Ct. LEXIS 71; September 8, 1980, Filed *71 Decisions will be enter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619145/ | ATHENS BRICK & TILE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Athens Brick & Tile Co. v. CommissionerDocket Nos. 12926, 19339.United States Board of Tax Appeals14 B.T.A. 1359; 1929 BTA LEXIS 2945; January 17, 1929, Promulgated *2945 The value of a clay deposit paid in for capital stock, determin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619146/ | APPEAL OF HERALD-DESPATCH COMPANY.Herald-Despatch Co. v. CommissionerDocket No. 4556.United States Board of Tax Appeals4 B.T.A. 1096; 1926 BTA LEXIS 2078; September 27, 1926, Decided *2078 *1096 1. The Board has no jurisdiction to entertain an appeal from a determination by the Commissioner of deficiencies in excise ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619147/ | W. H. Weaver and Edith H. Weaver, Husband and Wife, Petitioners v. Commissioner of Internal Revenue, RespondentWeaver v. CommissionerDocket No. 44978United States Tax Court25 T.C. 1067; 1956 U.S. Tax Ct. LEXIS 265; February 21, 1956, Filed *265 Decision will be entered under Rule 50. 1. Fair market value of stock whic... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619148/ | Realty Loan Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentRealty Loan Corp. v. CommissionerDocket No. 5202-67United States Tax Court54 T.C. 1083; 1970 U.S. Tax Ct. LEXIS 135; May 25, 1970, Filed *135 Decision will be entered under Rule 50. Held: 1. The $ 86,500 sales price of petitioner's mort... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619150/ | Estate of Charles M. Jacoby, Deceased, Billie Jean Hawkinson, Administratrix, W.W.A. v. Commissioner.Estate of Jacoby v. CommissionerDocket No. 2907-69.United States Tax CourtT.C. Memo 1970-165; 1970 Tax Ct. Memo LEXIS 196; 29 T.C.M. (CCH) 737; T.C.M. (RIA) 70165; June 22, 1970, Filed Thomas E. King and Larry G. Shulz,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619152/ | RICHARD K. AND MARILYN J. PHILLIPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPhillips v. CommissionerNo. 9354-96United States Tax Court114 T.C. 115; 2000 U.S. Tax Ct. LEXIS 13; 114 T.C. No. 7; February 29, 2000, Filed River City Ranches No. 4 v. Commissioner, T.C. Memo 1999-209">T.C. Memo 1999-209, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/6113485/ | In The
Court of Appeals
Ninth District of Texas at Beaumont
________________
NO. 09-20-00028-CV
________________
FRANCES MORENO LEBLANC, Appellant
... | 01-04-2023 | 01-28-2022 |
https://www.courtlistener.com/api/rest/v3/opinions/4619159/ | LEOPOLD ACKERMAN, EXECUTOR, ESTATE OF MELVILLE E. ACKERMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ackerman v. CommissionerDocket No. 17910.United States Board of Tax Appeals15 B.T.A. 635; 1929 BTA LEXIS 2813; February 27, 1929, Promulgated *2813 Amounts received on account of accidental death und... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619171/ | C. A. Happold v. Commissioner.Happold v. CommissionerDocket Nos. 106124, 109132.United States Tax Court1942 Tax Ct. Memo LEXIS 63; 1 T.C.M. (CCH) 163; T.C.M. (RIA) 42625; December 1, 1942*63 Harry C. Weeks, Esq., 911 Sinclair Bldg., Fort Worth, Tex., for the petitioner. Wilford H. Payne, Esq., for the respondent. OPP... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619172/ | THOMAS W. AND MARGARET J. McDOUGAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcDougal v. CommissionerDocket No. 10309-77.United States Tax CourtT.C. Memo 1980-289; 1980 Tax Ct. Memo LEXIS 292; 40 T.C.M. (CCH) 841; T.C.M. (RIA) 80289; August 4, 1980, Filed *292 Petitioner-husband was an outside salesm... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619173/ | Estate of Allen Clyde Street, also known as Clyde Street, Deceased, Lottie Jane Street, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentStreet v. CommissionerDocket No. 51267United States Tax Court25 T.C. 673; 1955 U.S. Tax Ct. LEXIS 3; December 30, 1955, Filed *3 Decision will be entered under Ru... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619174/ | VICTOR BIGIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBigio v. CommissionerDocket No. 2211-89United States Tax CourtT.C. Memo 1991-319; 1991 Tax Ct. Memo LEXIS 351; 62 T.C.M. (CCH) 119; T.C.M. (RIA) 91319; July 10, 1991, Filed *351 Decision will be entered for the respondent. Alan L. Weisberg and De... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619175/ | THRASH LEASE TRUST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thrash Lease Trust v. CommissionerDocket No. 82904.United States Board of Tax Appeals36 B.T.A. 444; 1937 BTA LEXIS 712; August 10, 1937, Promulgated *712 An organization of individuals holding transferable shares in a common business enter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619176/ | OREN A. KAFFENBARGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKaffenbarger v. CommissionerDocket No. 5373-76.United States Tax CourtT.C. Memo 1978-128; 1978 Tax Ct. Memo LEXIS 387; 37 T.C.M. (CCH) 566; T.C.M. (RIA) 780128; March 30, 1978, Filed Oren A. Kaffenbarger, pro se. Donald W. Mosser, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619178/ | Appeal of W. C. BRADLEY.Bradley v. CommissionerDocket No. 47.United States Board of Tax Appeals1 B.T.A. 111; 1924 BTA LEXIS 242; November 29, 1924, decided Submitted October 29, 1924. *242 The transfer in 1919 by a corporation of stock or other property to a stockholder, in common with other stockholders and in propo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619180/ | Sid Neschis v. Commissioner.Neschis v. CommissionerDocket No. 92022.United States Tax CourtT.C. Memo 1963-191; 1963 Tax Ct. Memo LEXIS 154; 22 T.C.M. (CCH) 927; T.C.M. (RIA) 63191; July 16, 1963*154 Held, under the facts, that 50 percent of the expenditures which petitioner expended for travel, meals and lodging on a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619182/ | APPEAL OF SOUTHERN MANUFACTURING CO.Southern Mfg. Co. v. CommissionerDocket No. 4155.United States Board of Tax Appeals4 B.T.A. 279; 1926 BTA LEXIS 2327; July 20, 1926, Decided *2327 Claude A. Hope, Esq., for the petitioner. Ward Loveless, Esq., for the Commissioner. *279 Before MARQUETTE and LOVE. This appeal is f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619184/ | Faber Cement Block Co., Inc., Petitioner v. Commissioner of Internal Revenue, RespondentFaber Cement Block Co. v. CommissionerDocket No. 4636-66United States Tax Court50 T.C. 317; 1968 U.S. Tax Ct. LEXIS 124; May 20, 1968, Filed *124 Decision will be entered for the petitioner. Petitioner's liquid assets were fully co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619186/ | Eitel-McCullough, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentEitel-McCullough, Inc. v. CommissionerDocket No. 10001United States Tax Court9 T.C. 1132; 1947 U.S. Tax Ct. LEXIS 10; December 17, 1947, Promulgated *10 Decision will be entered under Rule 50. Petitioner was organized September 12, 1934... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619187/ | Eleanor Josephine Slaughter v. Commissioner. Mary S. Field v. Commissioner.Slaughter v. CommissionerDocket Nos. 111284, 111285.United States Tax Court1943 Tax Ct. Memo LEXIS 186; 2 T.C.M. (CCH) 500; T.C.M. (RIA) 43354; July 23, 1943*186 The net income of an estate for the final year of administration, held not taxabl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619188/ | Estate of Lillian Goldstone, Deceased, Sidney Goldstone, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Goldstone v. CommissionerDocket Nos. 8310-78, 8460-78 1United States Tax Court78 T.C. 1143; 1982 U.S. Tax Ct. LEXIS 73; 78 T.C. No. 80; June 28, 1982, Filed *73 Decision will be entered... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619189/ | NEW YORK ZINC COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.New York Zinc Co. v. CommissionerDocket No. 36189.United States Board of Tax Appeals27 B.T.A. 9; 1932 BTA LEXIS 1143; November 4, 1932, Promulgated *1143 The petitioner's predecessor's ore reserve and its value on March 1, 1913, determi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619190/ | Estate of William Everett Thompson, Deceased, Robbie M. Thompson, Executrix, v. Commissioner.Estate of William Everett Thompson v. CommissionerDocket No. 13201.United States Tax Court1948 Tax Ct. Memo LEXIS 233; 7 T.C.M. (CCH) 142; T.C.M. (RIA) 48035; March 17, 1948J. M. Wells, Esq., 501 Masonic Temple, Greenville, S.C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619191/ | CHARLES C. HOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hood v. CommissionerDocket No. 27466.United States Board of Tax Appeals19 B.T.A. 962; 1930 BTA LEXIS 2289; May 15, 1930, Promulgated *2289 The proper method of reporting income and losses by a member of a partnership determined. Walter A. M.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619192/ | Estate of Lillian May Schroeder, Deceased, City Bank Farmers Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentSchroeder v. CommissionerDocket No. 19381United States Tax Court13 T.C. 259; 1949 U.S. Tax Ct. LEXIS 103; August 24, 1949, Promulgated *103 Decision will be entered under Rule... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619193/ | WILLIAM E. WALTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Walter v. CommissionerDocket Nos. 97537, 99162.United States Board of Tax Appeals42 B.T.A. 941; 1940 BTA LEXIS 932; October 10, 1940, Promulgated *932 In 1928 petitioner's wife brought suit against him for a limited divorce in the State of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619194/ | Robert D. Beard, Petitioner v. Commissioner of Internal Revenue, RespondentBeard v. Comm'rDocket No. 29420-82 United States Tax Court82 T.C. 766; 1984 U.S. Tax Ct. LEXIS 66; 82 T.C. No. 60; May 24, 1984, Filed *66 Petitioner tampered with an official Form 1040 by modifying margin and item captions in order to categori... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619198/ | Mississippi Chemical Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentMississippi Chemical Corp. v. CommissionerDocket Nos. 6556-82, 32440-831United States Tax Court86 T.C. 627; 1986 U.S. Tax Ct. LEXIS 128; 86 T.C. No. 39; April 9, 1986, Filed *128 Decisions will be entered under Rule 155. Upon t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619200/ | Thomas Robinson and Elaine Robinson, Petitioners, v. Commissioner of Internal Revenue, RespondentRobinson v. CommissionerDocket No. 61744United States Tax Court31 T.C. 65; 1958 U.S. Tax Ct. LEXIS 64; October 13, 1958, Filed *64 Decision will be entered under Rule 50. The expenses of operation of a lodge and guest ranc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619202/ | WILMINGTON PARTNERS, L.P., WILMINGTON MANAGEMENT CORP., TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Wilmington Partners, L.P. v. Comm'rDocket No. 15098-06United States Tax Court2010 U.S. Tax Ct. LEXIS 56; 2012-2 U.S. Tax Cas. (CCH) P50,557; May 28, 2010, DecidedWilmington Partners L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619203/ | Esther La Fargue, Petitioner v. Commissioner of Internal Revenue, RespondentLa Fargue v. CommissionerDocket Nos. 5629-75, 6259-77United States Tax Court73 T.C. 40; 1979 U.S. Tax Ct. LEXIS 42; October 10, 1979, Filed *42 Decisions will be entered under Rule 155. Pursuant to an overall plan, petitioner established a tru... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619206/ | Curran Realty Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentCurran Realty Co. v. CommissionerDocket No. 22705United States Tax Court15 T.C. 341; 1950 U.S. Tax Ct. LEXIS 76; September 29, 1950, Promulgated *76 Decision will be entered under Rule 50. 1. Income -- Accrual Basis -- Reversing Entrie... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619207/ | THE UNITED LIGHT AND POWER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.United Light & Power Co. v. CommissionerDocket No. 77404.United States Board of Tax Appeals38 B.T.A. 477; 1938 BTA LEXIS 862; September 8, 1938, Promulgated *862 The petitioner corporation's affiliated subsidiary, R, transf... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619211/ | James M. Pierce Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentJames M. Pierce Corp. v. CommissionerDocket No. 84670United States Tax Court38 T.C. 643; 1962 U.S. Tax Ct. LEXIS 101; August 15, 1962, Filed *101 Decision will be entered under Rule 50. 1. Held, under these facts the petitioner was... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619212/ | EARNEST BOOTH, M.D., P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBooth v. CommissionerDocket No. 7854-80.United States Tax CourtT.C. Memo 1982-423; 1982 Tax Ct. Memo LEXIS 320; 44 T.C.M. (CCH) 595; T.C.M. (RIA) 82423; July 27, 1982. Peter I. Chirco, for the petitioner. Larry D. Anderson, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619213/ | JAMES R. and LINDA L. RICHARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRichard v. CommissionerDocket No. 40780-86.United States Tax CourtT.C. Memo 1988-217; 1988 Tax Ct. Memo LEXIS 245; 55 T.C.M. (CCH) 864; T.C.M. (RIA) 88217; May 16, 1988Claude T. Allen, for the petitioners. Thomas N. Thompson, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619214/ | Benjamin P. Cohen v. Commissioner.Cohen v. CommissionerDocket No. 40164.United States Tax Court1953 Tax Ct. Memo LEXIS 113; 12 T.C.M. (CCH) 1065; T.C.M. (RIA) 53312; September 18, 1953*113 Held, the petitioner is not entitled to exemption for son whose gross income for the taxable year was over $500. Benjamin P. Cohe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619215/ | MARION L. LAWRENCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLawrence v. CommissionerDocket No. 18771-84.United States Tax CourtT.C. Memo 1986-522; 1986 Tax Ct. Memo LEXIS 85; 52 T.C.M. (CCH) 870; T.C.M. (RIA) 86522; October 21, 1986. Marion Lee Lawrence, pro se. Kevin M. Flynn, for the respondent. P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619216/ | SAVANNAH SHIP CHANDLERY & SUPPLY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Savannah Ship Chandlery & Supply Co. v. CommissionerDocket No. 14805.United States Board of Tax Appeals13 B.T.A. 958; 1928 BTA LEXIS 3128; October 12, 1928, Promulgated *3128 The Commissioner taxes as income to petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619217/ | Jacob B. and Ardythe J. Daggett Miller, Petitioners v. Commissioner of Internal Revenue, RespondentMiller v. CommissionerDocket No. 37640-87United States Tax Court94 T.C. 316; 1990 U.S. Tax Ct. LEXIS 18; 94 T.C. No. 19; March 8, 1990March 8, 1990, Filed *18 Decision will be entered under Rule 155. H and W, after regul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619218/ | BOSTON SAFE DEPOSIT AND TRUST COMPANY AND C. OLIVER WELLINGTON, EXECUTORS OF THE WILL OF CLINTON H. SCOVELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Boston Safe Deposit & Trust Co. v. CommissionerDocket No. 49272.United States Board of Tax Appeals30 B.T.A. 679; 1934 BTA LEXIS 1283; May 15, 1934, Pro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619221/ | Wilbert Garrison v. Commissioner.Garrison v. CommissionerDocket No. 9155.United States Tax Court1947 Tax Ct. Memo LEXIS 336; 6 T.C.M. (CCH) 17; T.C.M. (RIA) 47002; January 16, 1947*336 [Deductions: Losses: Sale of worthless stock.] Petitioner is not entitled to a claimed capital loss in 1941 of $13,322.50 or for any l... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619222/ | JAMES A. HELFAND and ARLENE M. HELFAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHelfand v. CommissionerDocket No. 10117-82.United States Tax CourtT.C. Memo 1984-102; 1984 Tax Ct. Memo LEXIS 573; 47 T.C.M. (CCH) 1203; T.C.M. (RIA) 84102; March 1, 1984. James A. Helfand, pro se. Karen Nicholson Somme... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619223/ | R. C. Harvey Company, Petitioner, v. Commissioner of Internal Revenue, RespondentR. C. Harvey Co. v. CommissionerDocket No. 3600United States Tax Court5 T.C. 431; 1945 U.S. Tax Ct. LEXIS 124; July 16, 1945, Promulgated *124 Decision will be entered under Rule 50. Where in determining the excess profits net income for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619224/ | Estate of George H. Moses, Deceased, Dudley W. Orr, Administrator, d.b.n. v. Commissioner.Estate of George H. Moses v. CommissionerDocket No. 19640.United States Tax Court1949 Tax Ct. Memo LEXIS 131; 8 T.C.M. (CCH) 641; T.C.M. (RIA) 49171; June 30, 1949*131 Robert H. Reno, Esq., for the petitioner. Leo C. Duersten, E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669044/ | 4
E-Filed for Record
3/1/2021 2:58 PM
Crockett County District Clerk , TX
By: Ninfa Preddy
NO. 19-02-07955-CV
EVELYN GARZA, INDIVIDUALLY,
AND ON BEHALF OF RUBEN
ROBERTO GARZA, DECEASED,
MALORIE ELISSA GARZA,
VALERIE MARIE GARZA,
AND ALICE HERNANDEZ GARZA
Plaintiffs,
v.
ADRIAN DARIUS SAMUEL,
RDL... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4619226/ | Joseph Garrison and Ida Garrison, Petitioners v. Commissioner of Internal Revenue, RespondentGarrison v. CommissionerDocket No. 5405-67United States Tax Court52 T.C. 281; 1969 U.S. Tax Ct. LEXIS 132; May 15, 1969, Filed *132 Decision will be entered under Rule 50. Petitioner Joseph Garrison was the principal stockhold... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619228/ | EDWARD STEPHEN HARKNESS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWARD STEPHEN HARKNESS, EXECUTOR, ESTATE OF ANNA M. HARKNESS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Harkness v. CommissionerDocket Nos. 30472, 30473.United States Board of Tax Appeals21 B.T.A. 1068; 1931 BTA LE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619229/ | J. Melvin Boykin, Petitioner, v. Commissioner of Internal Revenue, RespondentBoykin v. CommissionerDocket No. 65605United States Tax Court29 T.C. 813; 1958 U.S. Tax Ct. LEXIS 268; January 31, 1958, Filed *268 Decision will be entered for the respondent. Exclusion From Gross Income -- Lodging Occupied by Employee for C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619231/ | CARL W. VAN ROEKEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVan Roekel v. CommissionerDocket No. 31448-86.United States Tax CourtT.C. Memo 1989-74; 1989 Tax Ct. Memo LEXIS 74; 56 T.C.M. (CCH) 1297; T.C.M. (RIA) 89074; February 23, 1989; As amended February 28, 1989 Robert D. Howard and Kenneth A. Lapa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619232/ | OTTO T. BREHMER ET AL., EXECUTORS, ESTATE OF AUGUST F. W. BREHMER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brehmer v. CommissionerDocket No. 5844.United States Board of Tax Appeals9 B.T.A. 423; 1927 BTA LEXIS 2596; November 29, 1927, Promulgated *2596 ESTATE TAX. - The property described in the tr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619235/ | NATIONAL HOME OWNERS SERVICE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Home Owners Service Corp. v. CommissionerDocket No. 91445.United States Board of Tax Appeals39 B.T.A. 753; 1939 BTA LEXIS 986; April 12, 1939, Promulgated *986 GAIN AND LOSS; CORPORATION DEALING IN ITS OWN ST... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619236/ | JAMES P. COLEMAN AND MARY R. COLEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentColeman v. CommissionerDocket No. 8884-77.United States Tax CourtT.C. Memo 1979-255; 1979 Tax Ct. Memo LEXIS 270; 38 T.C.M. (CCH) 1020; T.C.M. (RIA) 79255; July 9, 1979, Filed James P. Coleman and Mary R. Coleman, pro se. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619237/ | Lee Johns v. Commissioner. Ruby Johns v. Commissioner.Johns v. CommissionerDocket Nos. 52611, 52612.United States Tax CourtT.C. Memo 1956-119; 1956 Tax Ct. Memo LEXIS 176; 15 T.C.M. (CCH) 603; T.C.M. (RIA) 56119; May 17, 1956*176 Amos E. Jackson, Esq., 238 Royal Palm Way, Palm Beach, Fla., for the petitioners. Lee C. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619239/ | Ambassador Hotel Company of Los Angeles, Petitioner, v. Commissioner of Internal Revenue, RespondentAmbassador Hotel Co. v. CommissionerDocket No. 33123United States Tax Court23 T.C. 163; 1954 U.S. Tax Ct. LEXIS 51; October 29, 1954, Filed *51 Decision will be entered under Rule 50. 1. Excess Profits Tax Income -- Exc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619241/ | RALPH BORCHERT AND MARTHA BORCHERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBorchert v. CommissionerDocket No. 5370-78.United States Tax CourtT.C. Memo 1982-379; 1982 Tax Ct. Memo LEXIS 364; 44 T.C.M. (CCH) 376; T.C.M. (RIA) 82379; July 7, 1982. Gloria T. Svanas, for the petitioners. Cynthia J. Ols... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619245/ | J. B. DORTCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dortch v. CommissionerDocket No. 13806.United States Board of Tax Appeals19 B.T.A. 159; 1930 BTA LEXIS 2459; February 28, 1930, Promulgated *2459 1. FRAUD. - In 1918 petitioner sold at a profit certain stock in a Norwegian steamship corporation... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619247/ | JOHN G. PASCHAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPaschal v. CommissionerDocket No. 5202-91United States Tax CourtT.C. Memo 1994-380; 1994 Tax Ct. Memo LEXIS 389; 68 T.C.M. (CCH) 366; 94-2 U.S. Tax Cas. (CCH) P47,942; August 15, 1994, Filed *389 Decision will be entered under Rule 155. John G... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619248/ | Dudley G. Seay and Sybil R. Seay, Petitioners v. Commissioner of Internal Revenue, RespondentSeay v. CommissionerDocket No. 2906-70United States Tax Court58 T.C. 32; 1972 U.S. Tax Ct. LEXIS 150; April 10, 1972, Filed *150 Decision will be entered under Rule 50. P made claims against his former employer for breach of c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619250/ | Constantine Thomas and Marie Thomas v. Commissioner. Constantine Thomas v. Commissioner.Thomas v. CommissionerDocket Nos. 47178, 47179.United States Tax CourtT.C. Memo 1957-244; 1957 Tax Ct. Memo LEXIS 2; 16 T.C.M. (CCH) 1123; T.C.M. (RIA) 57244; December 31, 1957*2 Held: Deficiencies determined by net worth method, a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619251/ | Beryl Hillyard v. Commissioner.Hillyard v. CommissionerDocket No. 108838.United States Tax Court1942 Tax Ct. Memo LEXIS 107; 1 T.C.M. (CCH) 22; T.C.M. (RIA) 42584; October 30, 1942*107 R. B. Cannon, Esq., and Claude Collard, C.P.A., 403 Petroleum Bldg., Fort Worth, Tex., for the petitioner. D. D. Smith, Esq., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619253/ | Farmers Union Cooperative Exchange v. Commissioner.Farmers Union Coop. Exch. v. CommissionerDocket No. 934.United States Tax Court1944 Tax Ct. Memo LEXIS 29; 3 T.C.M. (CCH) 1258; T.C.M. (RIA) 44384; November 29, 1944*29 Ernest F. Smith, Esq., for the petitioner. Stanley B. Anderson, Esq., for the respondent. TURNERMe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669043/ | El Paso County - 388th District Court Filed 3/12/2021 3:32 PM
08-21-00043-CV Norma Favela Barceleau
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4669045/ | ACCEPTED
08-20-00217-CR
08-20-00217-CR EIGHTH COURT OF APPEALS
EL PASO, TEXAS
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4619257/ | Raymond C. Awe v. Commissioner. Victor P. Lucia v. Commissioner.Awe v. CommissionerDocket Nos. 13320, 14409.United States Tax Court1948 Tax Ct. Memo LEXIS 129; 7 T.C.M. (CCH) 519; T.C.M. (RIA) 48136; July 29, 1948*129 Petitioners Awe and Lucia were sole members of a partnership during the period from April 1, 1942 thr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619258/ | ELWOOD C. GIBERSON AND MARJORIE H. GIBERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ELWOOD C. GIBERSON CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGiberson v. CommissionerDocket Nos. 10106-79, 10107-79.1United States Tax CourtT.C. Memo 1982-338; 1982 Tax Ct. Memo LEXIS 413... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619261/ | APPEAL OF EMERSON ELECTRIC MANUFACTURING CO.Emerson Electric Mfg. Co. v. CommissionerDocket No. 1010.United States Board of Tax Appeals3 B.T.A. 932; 1926 BTA LEXIS 2530; February 19, 1926, Decided Submitted November 17, 1925. *2530 1. Commissions paid to brokers for the sale of the capital stock of a corporation are... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619262/ | WAYNE ARDEN MAHR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMahr v. CommissionerDocket No. 17712-80.United States Tax CourtT.C. Memo 1982-297; 1982 Tax Ct. Memo LEXIS 455; 43 T.C.M. (CCH) 1519; T.C.M. (RIA) 82297; May 26, 1982. Wayne Arden Mahr, pro se. Claire Priestley-Cady, for the respondent. SCOT... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619263/ | August Engasser and Emma Engasser, Petitioners, v. Commissioner of Internal Revenue, RespondentEngasser v. CommissionerDocket No. 59546United States Tax Court28 T.C. 1173; 1957 U.S. Tax Ct. LEXIS 89; September 19, 1957, Filed *89 Decision will be entered for the respondent. Petitioner and his son, as equal partners, e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619265/ | JOHN E. TYNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTyner v. CommissionerDocket No. 4838-76.United States Tax CourtT.C. Memo 1977-375; 1977 Tax Ct. Memo LEXIS 61; 36 T.C.M. (CCH) 1526; T.C.M. (RIA) 770375; October 31, 1977, Filed John E. Tyner, pro se. Michael R. McMahon, for the respondent. DAWS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619267/ | LAMARK SHIPPING AGENCY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLamark Shipping Agency, Inc. v. CommissionerDocket No. 12326-79.United States Tax CourtT.C. Memo 1981-284; 1981 Tax Ct. Memo LEXIS 456; 42 T.C.M. (CCH) 38; T.C.M. (RIA) 81284; June 11, 1981*456 Hilary G. Lynch, for the petitioner. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619268/ | Paul Gordon Whitmore and Mary Clarissa Whitmore, Petitioners, v. Commissioner of Internal Revenue, Respondent. Paul Gordon Whitmore, Petitioner, v. Commissioner of Internal Revenue, RespondentWhitmore v. CommissionerDocket Nos. 50358, 50359United States Tax Court25 T.C. 293; 1955 U.S. Tax Ct. LEXIS 44; November 25, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619269/ | PAUL B. HUNT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE C. SHEPARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hunt v. CommissionerDocket Nos. 49508, 49509.United States Board of Tax Appeals36 B.T.A. 268; 1937 BTA LEXIS 746; June 30, 1937, Promulagated 1937 BTA LEXIS 746">*74... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619271/ | Andrew Jackson Sailer and Esther Cherry Sailer v. Commissioner.Sailer v. CommissionerDocket No. 13487.United States Tax Court1948 Tax Ct. Memo LEXIS 185; 7 T.C.M. 300; T.C.M. (RIA) 48085; May 20, 19481948 Tax Ct. Memo LEXIS 185">*185 Bad debts: Worthless notes. - Collateral Serial 6% coupon notes of the Level Club, In... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619272/ | MICHAEL R. MCBRIDE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcBride v. CommissionerDocket No. 11726-91United States Tax CourtT.C. Memo 1992-44; 1992 Tax Ct. Memo LEXIS 43; 63 T.C.M. 1898; T.C.M. (RIA) 92044; January 23, 1992, Filed 1992 Tax Ct. Memo LEXIS 43">*43 Julie M.T. Foster, for respondent. WE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619273/ | Estate of Helen Dow Peck, Deceased, Joseph H. Donnelly, Administrator, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Peck v. CommissionerDocket No. 92912United States Tax Court40 T.C. 238; 1963 U.S. Tax Ct. LEXIS 132; May 7, 1963, Filed 1963 U.S. Tax Ct. LEXIS 132">*132 Decision will be entered u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619274/ | Pope & Talbot, Inc., & Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentPope & Talbot, Inc. v. CommissionerDocket No. 530-93United States Tax Court104 T.C. 574; 1995 U.S. Tax Ct. LEXIS 29; 104 T.C. No. 29; May 8, 1995, Filed An appropriate order will be issued granting respondent's motion for par... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619278/ | SIDNEY BLUMENTHAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blumenthal v. CommissionerDocket No. 34092.United States Board of Tax Appeals15 B.T.A. 1394; 1929 BTA LEXIS 2667; April 12, 1929, Promulgated 1929 BTA LEXIS 2667">*2667 An antenuptial agreement, entered into in Alsace-Lorraine in 1903 betwe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619279/ | GORDON CAN COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gordon Can Co. v. CommissionerDocket No. 51845.United States Board of Tax Appeals29 B.T.A. 272; 1933 BTA LEXIS 980; October 31, 1933, Promulgated 1933 BTA LEXIS 980">*980 Edgar M. Morsman, Jr., Esq., for the petitioner. P. M. Clark, Esq., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619282/ | THOMAS F. BAYARD, TRUSTEE OF THE EASTERN UTILITIES INVESTING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bayard v. CommissionerDocket No. 59550.United States Board of Tax Appeals38 B.T.A. 778; 1938 BTA LEXIS 828; October 7, 1938, Promulgated 1938 BTA LEXIS 828">*828 During the period Augus... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619284/ | RICHARD E. AND MARY ANN HURST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHurst v. Comm'rNo. 15792-02 United States Tax Court124 T.C. 16; 2005 U.S. Tax Ct. LEXIS 2; 124 T.C. No. 2; February 3, 2005, Filed Court did not rule against petitioners on section 304 question. Cost of petitioner's medical insura... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619287/ | CHARLES L. AND MARILYN L. WRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWright v. CommissionerDocket No. 14482-89.United States Tax CourtT.C. Memo 1990-630; 1990 Tax Ct. Memo LEXIS 700; 60 T.C.M. 1427; T.C.M. (RIA) 90630; December 13, 1990, Filed 1990 Tax Ct. Memo LEXIS 700">*700 Decision will be e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619288/ | PHILLIP R. CLARK and FRANCES B. CLARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClark v. CommissionerDocket No. 5455-79.United States Tax CourtT.C. Memo 1982-401; 1982 Tax Ct. Memo LEXIS 344; 44 T.C.M. 492; T.C.M. (RIA) 82401; July 19, 1982. William V. Lewis, for the petitioners. F. Michael Kovach, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619290/ | APPEAL OF REUBEN SADOWSKY.Sadowsky v. CommissionerDocket No. 2965.United States Board of Tax Appeals2 B.T.A. 281; 1925 BTA LEXIS 2468; July 10, 1925, Decided Submitted June 5, 1925. 1925 BTA LEXIS 2468">*2468 An individual who incorporated his business prior to July 1, 1919, and elected under section 330 of the Reven... | 01-04-2023 | 11-21-2020 |
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