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https://www.courtlistener.com/api/rest/v3/opinions/4619437/ | Alex Frieder, Petitioner, v. Commissioner of Internal Revenue, RespondentFrieder v. CommissionerDocket No. 63800United States Tax Court28 T.C. 1256; 1957 U.S. Tax Ct. LEXIS 83; September 27, 1957, Filed *83 Decision will be entered for the petitioner. Gift Tax -- Splitting Gifts by "Spouses" -- Timeliness of Signifyin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619438/ | GERALD W. JORDAN AND GAY JORDAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJordan v. CommissionerDocket No. 33170-87United States Tax CourtT.C. Memo 1991-50; 1991 Tax Ct. Memo LEXIS 67; 61 T.C.M. (CCH) 1804; T.C.M. (RIA) 91050; February 7, 1991, Filed *67 Decision will be entered under Rule 155. W. Cu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619439/ | ESTATE OF JOHN FREDERICK DAVIS, Deceased; FIRST NATIONAL BANK OF OMAHA, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Davis v. CommissionerDocket No. 1636-76.United States Tax CourtT.C. Memo 1978-69; 1978 Tax Ct. Memo LEXIS 442; 37 T.C.M. (CCH) 341; T.C.M. (RIA) 780069; February 23, 1978... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619440/ | E. A. LANDRETH CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. E. A. LANDRETH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ADELLE H. LANDRETH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.E. A. Landreth Co. v. CommissionerDocket Nos. 15835, 16842, 16843.United States ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619441/ | MILTON H. SORIANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; SWANI J. SORIANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSoriano v. CommissionerDocket Nos. 18995-89, 23453-89United States Tax CourtT.C. Memo 1991-2; 1991 Tax Ct. Memo LEXIS 2; 61 T.C.M. (CCH) 1622; T.C.M. (RIA) 91002; Ja... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619442/ | Clarence B. Mitchell, Petitioner, v. Commissioner of Internal Revenue, RespondentMitchell v. CommissionerDocket No. 3889United States Tax Court6 T.C. 159; 1946 U.S. Tax Ct. LEXIS 304; January 31, 1946, Promulgated *304 Decision will be entered under Rule 50. In 1941 petitioner, in contemplation of a divorce proceeding... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619443/ | Edgar Hill v. Commissioner.Hill v. CommissionerDocket No. 57266.United States Tax CourtT.C. Memo 1956-286; 1956 Tax Ct. Memo LEXIS 5; 15 T.C.M. (CCH) 1492; T.C.M. (RIA) 56286; December 31, 1956Edgar Hill, 117 Simpson Avenue, Memphis, Tenn., pro se. Raymond Whiteaker, Esq., for the respondent. BRUCE Memorandum Finding... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619447/ | RICHARD E. BUSCH, JR. AND JEAN N. BUSCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BUSCH CLINIC OF FORT WAYNE, INC., FORMERLY FT. WAYNE CHIROPRACTIC CLINIC, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBusch v. CommissionerDocket Nos. 4498-79, 12822-80, 12823-80.United States Tax C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619450/ | OLIVER LEE REINERTSON AND MEREDITH VIRGINIA REINERTSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentReinertson v. CommissionerDocket No. 10186-75United States Tax CourtT.C. Memo 1977-130; 1977 Tax Ct. Memo LEXIS 309; 36 T.C.M. (CCH) 564; T.C.M. (RIA) 770130; May 4, 1977, Filed *309 Oliver Lee Reinertson... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619451/ | Beverly B. Cook and Mary L. Cook v. Commissioner.Cook v. CommissionerDocket No. 4032-63.United States Tax CourtT.C. Memo 1965-168; 1965 Tax Ct. Memo LEXIS 164; 24 T.C.M. (CCH) 897; T.C.M. (RIA) 65168; June 24, 1965*164 Held, petitioner Beverly B. Cook is not entitled to deduct as business expenses for the years involv... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2540184/ | 706 F. Supp. 2d 210 (2010)
Kathleen KINDELAN, Plaintiff,
v.
DISABILITY MANAGEMENT ALTERNATIVES, LLC, UnitedHealth Group Short Term Disability Plan, Defendants.
No. C.A. 08-329-ML.
United States District Court, D. Rhode Island.
April 20, 2010.
*212 Vicki J. Bejma, Law Office of Stephen M. Robinson, Providence, RI, for P... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4619452/ | Stoner-Mudge, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentStoner-Mudge, Inc. v. CommissionerDocket No. 21174United States Tax Court15 T.C. 419; 1950 U.S. Tax Ct. LEXIS 65; October 10, 1950, Promulgated *65 Decision will be entered for the respondent. On August 31, 1944, just prior to the close of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619453/ | Ames Trust & Savings Bank, Petitioner, v. Commissioner of Internal Revenue, RespondentAmes Trust & Sav. Bank v. CommissionerDocket No. 14982United States Tax Court12 T.C. 770; 1949 U.S. Tax Ct. LEXIS 199; May 13, 1949, Promulgated *199 Decision will be entered under Rule 50. Outstanding obligations evidenced by "certi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619454/ | GEOFFREY ROY AKERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAkers v. CommissionerDocket No. 1650-77.United States Tax CourtT.C. Memo 1979-217; 1979 Tax Ct. Memo LEXIS 314; 38 T.C.M. (CCH) 876; T.C.M. (RIA) 79217; May 29, 1979, Filed Geoffrey Roy Akers, pro se. David N. Brodsky, for the respondent. H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619455/ | BURNET OUTTEN JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOutten v. CommissionerDocket No. 12447-81.United States Tax CourtT.C. Memo 1984-81; 1984 Tax Ct. Memo LEXIS 592; 47 T.C.M. (CCH) 1120; T.C.M. (RIA) 84081; February 21, 1984. Burnet Outten, Jr., pro se. Warren P. Simonsen, for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619460/ | Clara Hellman Heller Trust No. 7610, Wells Fargo Bank & Union Trust Company, Trustee, Petitioner, v. Commissioner of Internal Revenue, RespondentHeller Trust v. CommissionerDocket No. 6932United States Tax Court7 T.C. 556; 1946 U.S. Tax Ct. LEXIS 103; August 15, 1946, Promulgated *103 Decision will be entered under Rul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619461/ | C. P. Chamberlin, et al., Petitioners, * v. Commissioner of Internal Revenue, RespondentChamberlin v. CommissionerDocket Nos. 27598, 27599, 27600, 27601, 27602, 27603United States Tax Court18 T.C. 164; 1952 U.S. Tax Ct. LEXIS 211; April 30, 1952, Promulgated *211 Decision in each proceeding will be entered for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619462/ | BRIAN P. HATCHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Hatcher v. CommissionerDocket No. 18162-81.United States Tax CourtT.C. Memo 1983-192; 1983 Tax Ct. Memo LEXIS 595; 45 T.C.M. (CCH) 1244; T.C.M. (RIA) 83192; April 7, 1983. Bonnie L. Cameron, for the respondent. *596 DRENNENMEMORANDUM FINDINGS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619464/ | FLOYD E. FISHER and PATRICIA J. FISHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFisher v. CommissionerDocket No. 10273-78.United States Tax CourtT.C. Memo 1980-183; 1980 Tax Ct. Memo LEXIS 406; 40 T.C.M. (CCH) 398; T.C.M. (RIA) 80183; May 21, 1980, Filed Floyd E. Fisher and Patricia J. Fisher, pro se... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619466/ | STEVE A. HEBRANK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHebrank v. CommissionerDocket No. 19274-80.United States Tax CourtT.C. Memo 1982-496; 1982 Tax Ct. Memo LEXIS 248; 44 T.C.M. (CCH) 978; T.C.M. (RIA) 82496; August 30, 1982. *248 P, a pipefitter, earned wages during 1977 and 1978. He filed fa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619469/ | TONY MALTESE AND JOSEPHINE MALTESE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; NINO'S PIZZA SHOP, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMaltese v. CommissionerDocket Nos. 25320-86; 36798-86.United States Tax CourtT.C. Memo 1988-322; 1988 Tax Ct. Memo LEXIS 350; 55 T.C.M. (CCH... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619470/ | M. F. TARPEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tarpey v. CommissionerDocket No. 2948.United States Board of Tax Appeals4 B.T.A. 1056; 1926 BTA LEXIS 2108; September 25, 1926, Decided *2108 Actual losses proved by competent evidence are the only basis for deduction for obsolescence of tangibl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619471/ | PAUL E. RUPLINGER AND MILDRED E. RUPLINGER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentRuplinger v. CommissionerDocket No. 12636-82.United States Tax CourtT.C. Memo 1984-166; 1984 Tax Ct. Memo LEXIS 503; 47 T.C.M. (CCH) 1430; T.C.M. (RIA) 84166; April 3, 1984. Paul E. Ruplinger, pro*504 se. Karl Zuf... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619472/ | LOUIS ROBERT DeMAURO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDeMauro v. CommissionerDocket No. 12143-92United States Tax CourtT.C. Memo 1994-460; 1994 Tax Ct. Memo LEXIS 465; 68 T.C.M. (CCH) 721; September 19, 1994, Filed *465 Decision will be entered for respondent. Louis Robert DeMauro, pro se. 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619473/ | Albert A. Lazisky and Elizabeth Lazisky, Petitioners v. Commissioner of Internal Revenue, Respondent; Magnolia Surf, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentLazisky v. CommissionerDocket Nos. 11004-76, 170-77United States Tax Court72 T.C. 495; 1979 U.S. Tax Ct. LEXIS 100; June 14, 1979, Filed *1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619474/ | DANIEL J. CRADY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrady v. CommissionerDocket No. 25705-84.United States Tax CourtT.C. Memo 1987-274; 1987 Tax Ct. Memo LEXIS 274; 53 T.C.M. (CCH) 971; T.C.M. (RIA) 87274; June 2, 1987. Daniel J. Crady, pro se. James A. Nelson, for the respondent. SHIELDSMEMORA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619476/ | NORTHWEST LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Northwest Lumber Co. v. CommissionerDocket Nos. 10650, 15310.United States Board of Tax Appeals9 B.T.A. 1111; 1928 BTA LEXIS 4295; January 9, 1928, Promulgated *4295 Average unit value of petitioner's interest in standing timber at March... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619478/ | LOUIS R. GRILLIOT AND KATHLEEN M. GRILLIOT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrilliot v. CommissionerDocket No. 10411-80.United States Tax CourtT.C. Memo 1981-100; 1981 Tax Ct. Memo LEXIS 643; 41 T.C.M. (CCH) 1045; T.C.M. (RIA) 81100; March 3, 1981. Louis R. Grilliot and Kathleen M. Grilliot,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619480/ | David E. Starrett and Grace I. Starrett, Petitioners, v. Commissioner of Internal Revenue, RespondentStarrett v. CommissionerDocket No. 2957-62United States Tax Court41 T.C. 877; 1964 U.S. Tax Ct. LEXIS 129; March 26, 1964, Filed *129 Decision will be entered for the petitioners. Held, where psychoanalysis is obtained... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2024595/ | 117 Ill. App.3d 869 (1983)
454 N.E.2d 39
SANDOR SZABO, Plaintiff-Appellee and Cross-Appellant,
v.
THE BOARD OF EDUCATION OF COMMUNITY CONSOLIDATED SCHOOL DISTRICT 54, COOK COUNTY, et al., Defendants-Appellants and Cross-Appellees.
No. 82-2729.
Illinois Appellate Court First District (5th Division).
Opinion filed Sept... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4619483/ | GEORGE T. DOERRIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDoerries v. CommissionerDocket No. 32366-88United States Tax CourtT.C. Memo 1991-396; 1991 Tax Ct. Memo LEXIS 461; 62 T.C.M. (CCH) 484; T.C.M. (RIA) 91396; August 13, 1991, Filed *461 Decision will be entered under Rule 155. Nick A. Moschett... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619484/ | LYLE W. AND SUE K. BRITT AND LAW OFFICE OF LYLE W. BRITT, CHARTERED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBritt v. CommissionerDocket No. 663-87United States Tax CourtT.C. Memo 1988-419; 1988 Tax Ct. Memo LEXIS 437; 56 T.C.M. (CCH) 56; T.C.M. (RIA) 88419; September 6, 1988*437 After receiving an ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619485/ | NIAGARA FALLS BREWING CO., AND PAUL SCHOELLKOPF, CHARLES E. HAEBERLE, FRED H. KRULL, EDSON P. PFOHL, ALBERT T. MAYLE, FREDERICK CHORMANN, RUDOLF V. ROSE, AND GEORGE F. NYE, AS DIRECTORS AND TRUSTEES IN DISSOLUTION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Niagara Falls Brewing Co. v. CommissionerDock... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619486/ | Velma W. Alderman, Petitioner v. Commissioner of Internal Revenue, RespondentAlderman v. CommissionerDocket No. 5935-68United States Tax Court55 T.C. 662; 1971 U.S. Tax Ct. LEXIS 200; January 11, 1971, Filed *200 Decision will be entered for the respondent. Held: 1. Under sec. 357(c), I.R.C. 1954, petitioner had a tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619488/ | DAVID C. ALTENBURG and MARIANNE ALTENBURG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAltenburg v. CommissionerDocket No. 1469-81.United States Tax CourtT.C. Memo 1982-402; 1982 Tax Ct. Memo LEXIS 345; 44 T.C.M. (CCH) 495; T.C.M. (RIA) 82402; July 19, 1982. Gloria T. Svanas, for the petitioners. Cynth... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619491/ | Ralph A. Skilken and Loretta Skilken, Petitioners v. Commissioner of Internal Revenue, RespondentSkilken v. CommissionerDocket No. 6302-66United States Tax Court50 T.C. 902; 1968 U.S. Tax Ct. LEXIS 66; September 17, 1968, Filed *66 Decision will be entered for the Commissioner. A-M, a partnership which owned and opera... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619493/ | Joyce T. Haft v. Commissioner. Alfred Lewis Haft v. Commissioner.Haft v. CommissionerDocket Nos. 3966-69 SC., 4172-69 SC.United States Tax CourtT.C. Memo 1970-38; 1970 Tax Ct. Memo LEXIS 322; 29 T.C.M. (CCH) 124; T.C.M. (RIA) 70038; February 12, 1970, Filed. Joyce T. Haft, pro se, in Docket No. 3966-69 SC. Alfred Lewi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619494/ | FRANK E. LUNN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLunn v. CommissionerDocket No. 44989-85.United States Tax CourtT.C. Memo 1987-435; 1987 Tax Ct. Memo LEXIS 432; 54 T.C.M. (CCH) 356; T.C.M. (RIA) 87435; August 27, 1987. Frank E. Lunn, pro se. David S. Reid, for the respondent. FAYMEMORANDUM FIN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619495/ | WILLIAM G. CAMPBELL AND NORMA T. CAMPBELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCampbell v. CommissionerDocket No. 22367-83United States Tax CourtT.C. Memo 1990-162; 1990 Tax Ct. Memo LEXIS 144; 59 T.C.M. (CCH) 236; T.C.M. (RIA) 90162; March 27, 1990Lewis H. Mathis, James M. Saxton, and B. Gray Gi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619496/ | Cedarburg Canning Company v. Commissioner.Cedarburg Canning Co. v. CommissionerDocket No. 31233.United States Tax Court1953 Tax Ct. Memo LEXIS 323; 12 T.C.M. (CCH) 325; T.C.M. (RIA) 53097; March 27, 1953Carl B. Rix, Esq., 833 Wells Building, Milwaukee, Wis., for the petitioner. Paul Levin, Esq., for the respondent. MU... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619497/ | EDMOND C. RECTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRector v. CommissionerDocket No. 3634-84.United States Tax CourtT.C. Memo 1985-617; 1985 Tax Ct. Memo LEXIS 13; 51 T.C.M. (CCH) 141; T.C.M. (RIA) 85617; December 18, 1985. *13 Edmond C. Rector, pro se. Dean H. Wakayama, for the respondent. C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619499/ | RICHARD W. LIVELY and VERONICA LIVELY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLively v. CommissionerDocket No. 22233-80.United States Tax CourtT.C. Memo 1982-590; 1982 Tax Ct. Memo LEXIS 157; 44 T.C.M. (CCH) 1351; T.C.M. (RIA) 82590; October 6, 1982. Thomas J. Carley, for the petitioners. Rona Kle... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619500/ | Robert Leslie Bowlin, Petitioner, v. Commissioner of Internal Revenue, Respondent. Ann W. Bowlin, Petitioner, v. Commissioner of Internal Revenue, RespondentBowlin v. Comm'rDocket Nos. 55571, 65486United States Tax Court31 T.C. 188; 1958 U.S. Tax Ct. LEXIS 48; October 27, 1958, Filed *48 Decisions will be entered for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619501/ | Marva Trotter Barrow Spaulding, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentSpaulding v. CommissionerDocket Nos. 50395, 52050, 52055United States Tax Court27 T.C. 479; 1956 U.S. Tax Ct. LEXIS 16; December 12, 1956, Filed *16 In Docket Nos. 52050 and 52055 decisions will be entered under Rule 5... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619502/ | A. J. Mandt v. Commissioner. A. J. Mandt and Ola Fae Mandt v. Commissioner.Mandt v. CommissionerDocket Nos. 45656, 45657.United States Tax CourtT.C. Memo 1955-226; 1955 Tax Ct. Memo LEXIS 111; 14 T.C.M. (CCH) 909; T.C.M. (RIA) 55226; August 12, 1955*111 1. Held: The individual return filed by A. J. Mandt for the year ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619503/ | RONALD L. BARBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarber v. CommissionerDocket No. 5823-76.United States Tax CourtT.C. Memo 1980-39; 1980 Tax Ct. Memo LEXIS 546; 39 T.C.M. (CCH) 1026; T.C.M. (RIA) 80039; February 12, 1980, Filed John J. Hentrich, for petitioner. David P. Fuller, for responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619505/ | Anstes V. Agnew (Formerly Anstes V. Carr), Petitioner, v. Commissioner of Internal Revenue, RespondentAgnew v. CommissionerDocket No. 25373United States Tax Court16 T.C. 1466; 1951 U.S. Tax Ct. LEXIS 140; June 29, 1951, Promulgated *140 Decision will be entered for the respondent. Commissions collected by trustee from... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619507/ | T. V. LARSEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Larsen v. CommissionerDocket No. 12685.United States Board of Tax Appeals14 B.T.A. 160; 1928 BTA LEXIS 3023; November 13, 1928, Promulgated *3023 The right of petitioner and wife to report in separate returns the income derived from a partnershi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619508/ | APPEAL OF MAX D. STEUER.Steuer v. CommissionerDocket No. 4430.United States Board of Tax Appeals3 B.T.A. 489; 1926 BTA LEXIS 2645; January 28, 1926, Decided Submitted October 28, 1925. *2645 The March 1, 1913, value of property determined. Sidney Ehrlich, Esq., for the taxpayer. George G. Witter, Esq., for the Comm... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619509/ | HENRY TURRISH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Turrish v. CommissionerDocket No. 44742.United States Board of Tax Appeals24 B.T.A. 913; 1931 BTA LEXIS 1567; November 25, 1931, Promulgated *1567 In the circumstances herein the petitioner's tax liability should be settled in conformity with s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619510/ | CORMAN COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Corman Co. v. CommissionerDocket No. 6227.United States Board of Tax Appeals13 B.T.A. 75; 1928 BTA LEXIS 3318; July 26, 1928, Promulgated *3318 Personal service classification allowed. Charles B. Rogers, Esq., for the petitioner. Maxwell E. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619511/ | Harry A. Kinney and Betty W. Kinney, Petitioners v. Commissioner of Internal Revenue, RespondentKinney v. CommissionerDocket No. 2935-68United States Tax Court58 T.C. 1038; 1972 U.S. Tax Ct. LEXIS 54; September 26, 1972, Filed *54 Decision will be entered under Rule 50. In 1962, P sold his insurance agency. The contr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619512/ | Geoli Investment Company v. Commissioner. Eccdor Investment Company v. Commissioner.Geoli Inv. Co. v. CommissionerDocket Nos. 6466-66 and 6486-66.United States Tax CourtT.C. Memo 1970-77; 1970 Tax Ct. Memo LEXIS 282; 29 T.C.M. (CCH) 349; T.C.M. (RIA) 70077; March 31, 1970, Filed Stephen H. Anderson and Alonzo W. Watson... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619513/ | LOUIS COSTANZO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OLIVER MONACO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Costanzo v. CommissionerDocket Nos. 21045, 21046.United States Board of Tax Appeals16 B.T.A. 1294; 1929 BTA LEXIS 2421; June 29, 1929, Promulgated *2421 1. The petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619515/ | SHELDEN LAND COMPANY, A MICHIGAN CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Shelden Land Co. v. CommissionerDocket No. 93196.United States Board of Tax Appeals42 B.T.A. 498; 1940 BTA LEXIS 993; August 8, 1940, Promulgated *993 1. Where the taxpayer corporation, nearly all of whose stock ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619662/ | William T. Wheeling and Antonette L. Wheeling v. Commissioner.Wheeling v. CommissionerDocket No. 3468-62.United States Tax CourtT.C. Memo 1964-128; 1964 Tax Ct. Memo LEXIS 206; 23 T.C.M. (CCH) 778; T.C.M. (RIA) 64128; May 7, 1964Charles J. Higson, for the petitioners. Michael P. McLeod, for the respondent. FAYMemorand... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669054/ | In The
Court of Appeals
Seventh District of Texas at Amarillo
No. 07-19-00427-CV
TOMORROW TELECOM, INC. AND TOMORROW WEST, LLC, APPELLANTS
V.
JEREM... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4619554/ | The Connecticut Light and Power Company, Petitioner, v. Commissioner of Internal Revenue, RespondentConnecticut Light & Power Co. v. CommissionerDocket No. 49321United States Tax Court40 T.C. 597; 1963 U.S. Tax Ct. LEXIS 92; June 26, 1963, Filed *92 Decision will be entered under Rule 50. 1. Sec. 722. -- Held, the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619555/ | DAVID M. CONNELLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ALABAMA PLASTIC SURGERY, P.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentConnelly v. CommissionerDocket Nos. 18322-91, 18323-911United States Tax CourtT.C. Memo 1994-436; 1994 Tax Ct. Memo LEXIS 440; 68 T.C.M. (CCH) 614; Augu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619556/ | Keokuk and Hamilton Bridge, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentKeokuk & Hamilton Bridge, Inc. v. CommissionerDocket No. 10559United States Tax Court12 T.C. 249; 1949 U.S. Tax Ct. LEXIS 265; February 28, 1949, Promulgated *265 Decision will be entered under Rule 50. Petitioner, a private c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/204047/ | 585 F.3d 479 (2009)
Pius AWUAH, Nilton Dos Santos, Geraldo Correia, Benecira Cavalcante, Denisse Pineda, Jai Prem, Aldivar Brandao, Phillip Beitz, Richard Barrientos, Marian Lewis, Stanley Stewart, and all others similarly situated, Plaintiffs, Appellees,
v.
COVERALL NORTH AMERICA, INC., Defendant, Appellant.
No. 09-12... | 01-04-2023 | 02-07-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4619559/ | SCHWABACHER HARDWARE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schwabacher Hardware Co. v. CommissionerDocket No. 102339.United States Board of Tax Appeals45 B.T.A. 699; 1941 BTA LEXIS 1082; November 13, 1941, Promulgated *1082 1. Petitioner borrowed funds from a bank under conditions impos... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619561/ | LAVENSTEIN CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lavenstein Corp. v. CommissionerDocket No. 7221.United States Board of Tax Appeals6 B.T.A. 1134; 1927 BTA LEXIS 3335; April 29, 1927, Promulgated *3335 Affiliation denied. Richard H. Mann, Esq., for the petitioner. J. Harry Byrne, Es... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537409/ | Filed 5/28/20
CERTIFIED FOR PUBLICATION
THE COURT OF APPEAL OF THE STATE OF CALIFORNIA
SECOND APPELLATE DISTRICT
DIVISION EIGHT
MATTHEW BOERMEESTER, B290675
Plaintiff and Appellant, (Los Angeles County
... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619562/ | ESTATE OF MELVIN M. MONTGOMERY, DECEASED, LEAH B. MONTGOMERY, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Montgomery v. CommissionerDocket No. 29658-87United States Tax CourtT.C. Memo 1988-457; 1988 Tax Ct. Memo LEXIS 501; 56 T.C.M. (CCH) 285; T.C.M. (RIA) 88457; Septemb... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619564/ | Paul F. and Agnes J. Stutz v. Commissioner.Stutz v. CommissionerDocket No. 3469-62.United States Tax CourtT.C. Memo 1965-166; 1965 Tax Ct. Memo LEXIS 162; 24 T.C.M. (CCH) 888; T.C.M. (RIA) 65166; June 24, 1965*162 In 1959 the petitioners abandoned the use of property as their residence and thereafter, until March 23, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3266643/ | The appellant brought suit in the Woodruff chancery court to quiet title to a strip of land fifty feet wide before granted by his predecessor in title to the White Black River Valley Railway Company (hereafter called White Black Company) on the *Page 801
ground that same had been abandoned and was no longer used for... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4619566/ | ROBERT BRUNTON STUDIOS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Robert Brunton Studios, Inc. v. CommissionerDocket No. 7447.United States Board of Tax Appeals15 B.T.A. 727; 1929 BTA LEXIS 2803; March 6, 1929, Promulgated *2803 1. INVESTED CAPITAL - LIMITATION - ASSETS ACQUIRED FOR STOCK. - A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619569/ | George M. Breidert and Lorraine L. Breidert, Petitioners v. Commissioner of Internal Revenue, RespondentBreidert v. CommissionerDocket No. 256-67United States Tax Court50 T.C. 844; 1968 U.S. Tax Ct. LEXIS 70; September 11, 1968, Filed *70 Decision will be entered for the petitioners. T, executor of his father's will, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619570/ | Otto T. Mallery and Louise Mallery v. Commissioner. Otto T. Mallery v. Commissioner.Mallery v. CommissionerDocket Nos. 108606, 108605.United States Tax Court1943 Tax Ct. Memo LEXIS 362; 1 T.C.M. (CCH) 891; T.C.M. (RIA) 43169; April 13, 1943*362 Peter V. D. Voorhees, Esq., 20 Exchange Place, New York City, Samuel B. St... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619571/ | AMORY L. HASKELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Haskell v. CommissionerDocket No. 103967.United States Board of Tax Appeals46 B.T.A. 164; 1942 BTA LEXIS 892; January 27, 1942, Promulgated *892 A corporate distribution in liquidation was made to the petitioner in the taxable year. Held on... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619573/ | MARY V. PYLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pyle v. CommissionerDocket No. 17866.United States Board of Tax Appeals16 B.T.A. 218; 1929 BTA LEXIS 2613; April 26, 1929, Promulgated *2613 An overdistribution by trustees under a trust debenture to the life tenant in 1920 does not justify the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619575/ | G. PAUL DORSEY, JR. AND KATHLEEN P. DORSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GEORGE P. DORSEY AND MARIE L. DORSEY; LEE CLEMMER DORSEY AND GAYLE J. DORSEY; MARC DORSEY; AND PHILIP J. DORSEY AND MARY D. DORSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDorsey v. CommissionerDo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619576/ | Warner Mountains Lumber Company, Petitioner, v. Commissioner of Internal Revenue, RespondentWarner Mountains Lumber Co. v. CommissionerDocket No. 10154United States Tax Court9 T.C. 1171; 1947 U.S. Tax Ct. LEXIS 5; December 23, 1947, Promulgated *5 Decision will be entered under Rule 50. 1. Capitalization of Expenditur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619578/ | Thurston Manufacturing Company, Petitioner, v. Secretary of War, RespondentThurston Mfg. Co. v. Secretary of WarDocket No. 106-RUnited States Tax Court11 T.C. 269; 1948 U.S. Tax Ct. LEXIS 93; September 14, 1948, Promulgated *93 An order will issue in accordance herewith. The amount of excessive profits of petitioner d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619579/ | Oregon Lumber Company, Petitioner, v. Commissioner of Internal Revenue, RespondentOregon Lumber Co. v. CommissionerDocket No. 31860United States Tax Court20 T.C. 192; 1953 U.S. Tax Ct. LEXIS 184; April 27, 1953, Promulgated *184 Decision will be entered under Rule 50. Exchanges of Like Kind -- Land for Standing Timber... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619580/ | DUANE L. GALLENTINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGallentine v. CommissionerDocket No. 7926-90United States Tax CourtT.C. Memo 1992-14; 1992 Tax Ct. Memo LEXIS 19; 63 T.C.M. (CCH) 1747; T.C.M. (RIA) 92014; January 8, 1992, Filed *19 Decision will be entered under Rule 155. Duane L. Gallent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619516/ | Ralph Freeman and Grace Freeman, Petitioners, v. Commissioner of Internal Revenue, RespondentFreeman v. CommissionerDocket No. 71275United States Tax Court33 T.C. 323; 1959 U.S. Tax Ct. LEXIS 34; November 25, 1959, Filed *34 Decision will be entered under Rule 50. Petitioner, owner of an electrical fixture supply comp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619520/ | C. J. Anderson and Ellen E. Anderson, Husband and Wife v. Commissioner.Anderson v. CommissionerDocket No. 48989.United States Tax CourtT.C. Memo 1955-43; 1955 Tax Ct. Memo LEXIS 296; 14 T.C.M. (CCH) 148; T.C.M. (RIA) 55043; February 21, 1955*296 Held, in 1949 and 1950, petitioner operated a farm for the purpose of mak... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619522/ | Arthur S. Janpol, Petitioner v. Commissioner of Internal Revenue, Respondent; * Donald Berlin, Petitioner v. Commissioner Internal Revenue, RespondentJanpol v. CommissionerDocket Nos. 5586-92, 5587-92United States Tax Court102 T.C. 499; 1994 U.S. Tax Ct. LEXIS 18; 102 T.C. No. 17; 17 Employee Benefits Cas. (BNA) 2515; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619524/ | C. M. NUSBAUM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Nusbaum v. CommissionerDocket No. 7046.United States Board of Tax Appeals10 B.T.A. 664; 1928 BTA LEXIS 4044; February 13, 1928, Promulgated *4044 Petitioner and another party employed a geologist to investigate the oil possibilities of a certai... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619525/ | Anton L. Trunk and Clara P. Trunk, Petitioners, v. Commissioner of Internal Revenue, RespondentTrunk v. CommissionerDocket No. 63380United States Tax Court32 T.C. 1127; 1959 U.S. Tax Ct. LEXIS 100; August 26, 1959, Filed *100 Decision will be entered under Rule 50. Petitioner C owned real estate in New York City consi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619527/ | Glenn E. Stevenson and Cherie Fenske Stevenson, Petitioners v. Commissioner of Internal Revenue, RespondentStevenson v. CommissionerDocket No. 3464-68United States Tax Court51 T.C. 970; 1969 U.S. Tax Ct. LEXIS 173; March 12, 1969, Filed Donald W. Geerheart, for the respondent. Drennen, Judge. DRENNEN*970 OPINIONOn M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619528/ | Jay D. Reynolds and Shirley M. Reynolds v. Commissioner.Reynolds v. CommissionerDocket No. 2092-71.United States Tax CourtT.C. Memo 1972-84; 1972 Tax Ct. Memo LEXIS 173; 31 T.C.M. (CCH) 331; T.C.M. (RIA) 72084; April 10, 1972, Filed. Jay D. Reynolds, pro se, 10154 Rainier Ave. South, Seattle, Wash. Millard D. Iesch, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619529/ | ESTATE OF THOMAS E. JONES, JR., Deceased, BY THE FIFTH THIRD BANK and INA S. JONES, CO-Executors, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Jones v. CommissionerDocket No. 7755-75United States Tax CourtT.C. Memo 1977-87; 1977 Tax Ct. Memo LEXIS 357; 36 T.C.M. (CCH) 380; T.C.M. (RIA) 770087; Ma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619530/ | Appeal of GILLIAM MANUFACTURING CO.Gilliam Mfg. Co. v. CommissionerDocket No. 964.United States Board of Tax Appeals1 B.T.A. 967; 1925 BTA LEXIS 2737; April 7, 1925, decided Submitted January 29, 1925. *2737 In determining the taxable gain on the sale of patents which had been developed by the taxpayer, expenditures ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619541/ | ESTATE OF MURIEL F. RICHINS, DECEASED, BRUCE RICHINS AND MARILYN ALLISON, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Richins v. CommissionerDocket No. 14740-89United States Tax CourtT.C. Memo 1991-23; 1991 Tax Ct. Memo LEXIS 27; 61 T.C.M. (CCH) 1706; T.C.M. (RIA) 91023; January 22... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619542/ | Grenada Industries, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. National Hosiery Mills, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentGrenada Industries, Inc. v. CommissionerDocket Nos. 24571, 24640United States Tax Court17 T.C. 231; 1951 U.S. Tax Ct. LEXIS 104; August 22, 195... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619543/ | JAMES F. DORROH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDorroh v. CommissionerDocket No. 26482-91United States Tax CourtT.C. Memo 1994-373; 1994 Tax Ct. Memo LEXIS 383; 68 T.C.M. (CCH) 337; August 8, 1994, Filed *383 Decision will be entered under Rule 155. For petitioner: Herman D. Baker. For resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619544/ | HENRY DEFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.De Ford v. CommissionerDocket No. 10114.United States Board of Tax Appeals7 B.T.A. 630; 1927 BTA LEXIS 3130; July 13, 1927, Promulgated *3130 Deduction for loss resulting from sale of residence disallowed. Herbert P. Mason, Esq., for the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619546/ | ELBE OIL LAND DEVELOPMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Elbe Oil Land Development Co. v. CommissionerDocket Nos. 54773, 60157.United States Board of Tax Appeals34 B.T.A. 333; 1936 BTA LEXIS 712; April 14, 1936, Promulgated *712 DEPLETION - OIL & GAS WELLS. - In 1927 petitioner un... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619547/ | Bechara Nader, Transferee v. Commissioner.Nader v. CommissionerDocket No. 71470.United States Tax CourtT.C. Memo 1962-156; 1962 Tax Ct. Memo LEXIS 155; 21 T.C.M. (CCH) 867; T.C.M. (RIA) 62156; June 26, 1962*155 Held, that the fair market value of certain unimproved realty which was transferred to the petitioner by his... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619548/ | Elmer Irvin Trust, Elmer Irvin, Trustee, Petitioner, v. Commissioner of Internal Revenue, RespondentIrvin's Trust v. CommissionerDocket No. 65495United States Tax Court29 T.C. 846; 1958 U.S. Tax Ct. LEXIS 260; February 14, 1958, Filed *260 Decision will be entered for the respondent. Trust was created by purchasing an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669047/ | FILE COPY
M A N D A T E
TO THE COUNTY COURT AT LAW NO. 4 OF WILLIAMSON COUNTY, GREETINGS:
Before our Court of Appeals for the Eighth District of Texas, on December 2, 2020, the cause
upon appeal to revise or reverse your judgment between
IN THE MATTER OF THE ... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4619582/ | EDMOND A. HUGHES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hughes v. CommissionerDocket No. 44113.United States Board of Tax Appeals21 B.T.A. 1075; 1931 BTA LEXIS 2253; January 8, 1931, Promulgated *2253 Lloyd Anderson, Esq., for the petitioner. C. R. Marshall, Esq., for the respondent. TRAMMELL *1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669056/ | FILE COPY
BILL OF COSTS
TEXAS COURT OF APPEALS, EIGHTH DISTRICT, AT EL PASO
No. 08-18-00181-CV
Steve Juen and CSDT America, Inc.
v.
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4619584/ | DOROTHY L. BRADFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBradford v. CommissionerDocket No. 5933-80.United States Tax CourtT.C. Memo 1983-62; 1983 Tax Ct. Memo LEXIS 711; 45 T.C.M. (CCH) 638; T.C.M. (RIA) 83062; February 2, 1983. Dorothy L. Bradford, pro se. Dennis R. Onnen, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619585/ | JOSEPH SIMON, LATE EXECUTOR, ESTATE OF ANNA M. MAXWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Simon v. CommissionerDocket No. 2732.United States Board of Tax Appeals9 B.T.A. 84; 1927 BTA LEXIS 2669; November 14, 1927, Promulgated *2669 Petitioner, formerly executor of estate of decedent, is liabl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619586/ | Appeal of CENTRAL CONSUMERS WINE & LIQUOR CO.Central Consumers Wine & Liquor Co. v. CommissionerDocket No. 646.United States Board of Tax Appeals1 B.T.A. 1190; 1925 BTA LEXIS 2634; May 21, 1925, decided Submitted March 27, 1925. *2634 1. A stock subscription agreement of itself is not property, can not be regarded a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619587/ | Robert C. Enos and Clara M. Enos, Petitioners, v. Commissioner of Internal Revenue, RespondentEnos v. CommissionerDocket No. 65059United States Tax Court31 T.C. 100; 1958 U.S. Tax Ct. LEXIS 59; October 21, 1958, Filed *59 Decision will be entered for the respondent. The petitioner in 1947 received from his employer, E... | 01-04-2023 | 11-21-2020 |
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