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https://www.courtlistener.com/api/rest/v3/opinions/204868/
FILED NOT FOR PUBLICATION FEB 15 2011 MOLLY C. DWYER, CLERK UNITED STATES COURT OF APPEALS U .S. C O U R T OF APPE ALS ...
01-04-2023
02-16-2011
https://www.courtlistener.com/api/rest/v3/opinions/4619589/
Estate of Abraham Koshland, Deceased, Jesse Koshland, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentKoshland v. CommissionerDocket No. 13780United States Tax Court11 T.C. 904; 1948 U.S. Tax Ct. LEXIS 22; November 30, 1948, Promulgated *22 Decision will be entered under Rule 50. Decedent in 1922 ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619590/
Walts, Inc., a corporation v. Commissioner.Walts, Inc. v. CommissionerDocket No. 6974.United States Tax Court1947 Tax Ct. Memo LEXIS 335; 6 T.C.M. (CCH) 22; T.C.M. (RIA) 47003; January 17, 1947George H. Zeutzius, Esq., and A.P.G. Steffes, Esq., for the petitioner. W. J. McFarland, Esq., for the respondent. HARLANMemor...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/265110/
334 F.2d 931 Andrew Cleveland ROGERS, III and Andrew Cleveland Rogers, Jr., Plaintiffs-Appellants,v.UNITED STATES of America, Defendant-Appellee. No. 15424. United States Court of Appeals Sixth Circuit. July 24, 1964. Russell H. Volkema, of Volkema, Wolske & Bopeley, Columbus, Ohio, for appellants. Robert Long, Civil ...
01-04-2023
08-23-2011
https://www.courtlistener.com/api/rest/v3/opinions/4619591/
John E. and Ellen G. Callahan, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentCallahan v. CommissionerDocket Nos. 48374-86, 1380-87, 1390-87, 1471-87, 1855-87, 1904-87, 1927-87, 4227-87, 4598-87, 4607-87, 4736-87, 5116-87United States Tax Court98 T.C. 276; 1992 U.S. Tax Ct. LEXIS 26; 98 T.C. No. 2...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619592/
A. W. HURLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hurley v. CommissionerDocket No. 7339.United States Board of Tax Appeals6 B.T.A. 695; 1927 BTA LEXIS 3435; April 2, 1927, Promulgated *3435 1. Amounts paid by a national bank on behalf of its stockholders for taxes assessed against them constit...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619594/
APPEAL OF KIRK COAL CO.Kirk Coal Co. v. CommissionerDocket No. 2879.United States Board of Tax Appeals3 B.T.A. 755; 1926 BTA LEXIS 2572; February 15, 1926, Decided Submitted June 15, 1925. *2572 1. An amortization deduction on certain assets acquired by the taxpayer between April 6, 1917, and November 11, 1918, disa...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619595/
FARMERS UNION COOPERATIVE EXCHANGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farmers Union Cooperative Exchange v. CommissionerDocket No. 100552.United States Board of Tax Appeals42 B.T.A. 1200; 1940 BTA LEXIS 890; November 14, 1940, Promulgated *890 1. In computing net taxable income, a cooperativ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619597/
Dean L. Phillips v. Commissioner.Phillips v. CommissionerDocket Nos. 18410, 18411, 18412.United States Tax Court1950 Tax Ct. Memo LEXIS 179; 9 T.C.M. (CCH) 501; T.C.M. (RIA) 50151; June 9, 1950Willard L. Phillips, Esq., Commercial Bldg., Kansas City, Kan., for the petitioner. Elmer L. Corbin, Esq., for the respondent. ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/1943219/
194 F. Supp. 421 (1961) UNITED STATES of America v. Robert Delynn JONES. No. 10107. United States District Court D. Kansas. June 2, 1961. Robert Delynn Jones, pro se. Newell A. George, U. S. Atty., Kansas City, Kan., and Elmer Hoge, Asst. U. S. Atty., Shawnee Mission, Kan., for the United States. ARTHUR J. STANLEY, Jr....
01-04-2023
10-30-2013
https://www.courtlistener.com/api/rest/v3/opinions/4619598/
Robert L. Daine, Petitioner, v. Commissioner of Internal Revenue, RespondentDaine v. CommissionerDocket No. 9919United States Tax Court9 T.C. 47; 1947 U.S. Tax Ct. LEXIS 154; July 9, 1947, Promulgated *154 Decision will be entered for the respondent. Taxpayer and his wife voluntarily separated and entered into an agre...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/3267140/
These cases were consolidated in the court below for the purpose of trial, and as consolidated are here on appeal. These are the facts material to the decision of the case: One Luebke, to secure loans from the appellants, executed to each of them mortgages on identical lands, which were duly filed for record on January...
01-04-2023
07-05-2016
https://www.courtlistener.com/api/rest/v3/opinions/3267705/
Appellee brought suit in the lower court to recover on a promissory note for $2,000, executed and delivered to him by appellant and secured by a chattel mortgage on certain machinery and equipment. Appellant admitted execution of the note and mortgage, but defended on the ground that liability on the note was discharge...
01-04-2023
07-05-2016
https://www.courtlistener.com/api/rest/v3/opinions/4619599/
APPEAL OF HANFF-METZGER, INC.Hanff-Metzger, Inc. v. CommissionerDocket No. 5079.United States Board of Tax Appeals4 B.T.A. 1214; 1926 BTA LEXIS 2012; September 30, 1926, Decided *2012 1. Personal service classification denied. 2. The action of the Commissioner in including in gross income $6,828.44, a portion of a ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619600/
RICHMOND MICA CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Richmond Mica Co. v. CommissionerDocket No. 13065.United States Board of Tax Appeals13 B.T.A. 915; 1928 BTA LEXIS 3162; October 10, 1928, Promulgated *3162 1. Rate of depreciation on machinery and equipment determined. 2. Value of ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619601/
JAHNCKE SERVICE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jahncke Service, Inc. v. CommissionerDocket No. 41685.United States Board of Tax Appeals20 B.T.A. 837; 1930 BTA LEXIS 2020; September 16, 1930, Promulgated *2020 1. The petitioner held to be liable as a transferee. 2. Held that the g...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619602/
WILLIAM ZAKON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Zakon v. CommissionerDocket No. 5450.United States Board of Tax Appeals7 B.T.A. 687; 1927 BTA LEXIS 3115; July 22, 1927, Promulgated *3115 1. A license to sell liquor in the City of Boston, which, under a long continued custom, entitled the ho...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619603/
GUARANTY TRUST COMPANY OF NEW YORK, RACHEL LUSTIG, ELIAS LUSTIG, AND LEONARD J. OBERMEIER, AS EXECUTORS OF THE ESTATE OF DAVID L. LUSTIG, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guaranty Trust Co. v. CommissionerDocket No. 70582.United States Board of Tax Appeals33 B.T.A. 1225; 1936 BTA L...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619604/
GUSTAVA KLUEHN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kluehn v. CommissionerDocket No. 100736.United States Board of Tax Appeals46 B.T.A. 1211; 1942 BTA LEXIS 758; May 22, 1942, Promulgated *758 The petitioner, a nonresident alien individual, was a residuary legatee of an estate in the United Sta...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619606/
Louis A. Edwards v. Commissioner.Edwards v. CommissionerDocket No. 77518.United States Tax CourtT.C. Memo 1960-172; 1960 Tax Ct. Memo LEXIS 108; 19 T.C.M. (CCH) 925; T.C.M. (RIA) 60172; August 31, 1960*108 Held: Amount of casualty loss determined for deduction under Section 165(c)(3), 1954 Code. Louis A. Edwards, pro...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619607/
Kenneth Leigh, Petitioner v. Commissioner of Internal Revenue, RespondentLeigh v. CommissionerDocket No. 10951-76United States Tax Court72 T.C. 1105; 1979 U.S. Tax Ct. LEXIS 58; September 17, 1979, Filed *58 Decision will be entered under Rule 155. Petitioner was administrator of an estate and employed an attorney to ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619608/
Mary Frances Lewis, Petitioner, v. Commissioner of Internal Revenue, Respondent. A. B. Lewis, Petitioner, v. Commissioner of Internal Revenue, RespondentLewis v. CommissionerDocket Nos. 45576, 45577United States Tax Court23 T.C. 538; 1954 U.S. Tax Ct. LEXIS 12; December 28, 1954, Filed *12 Decisions will be entered un...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619610/
WILLIAM LINDSEY BIDDLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBiddle v. CommissionerDocket Nos. 1705-77, 6411-77.United States Tax CourtT.C. Memo 1979-347; 1979 Tax Ct. Memo LEXIS 179; 38 T.C.M. (CCH) 1361; T.C.M. (RIA) 79347; August 30, 1979, Filed *179 Held, payments to petitioner's exwife on mobi...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4669063/
ACCEPTED 08-20-00224-CR 08-20-00224-CR EIGHTH COURT OF APPEALS EL PASO, TEXAS ...
01-04-2023
03-18-2021
https://www.courtlistener.com/api/rest/v3/opinions/4619666/
Myra C. Brown v. Commissioner.Brown v. CommissionerDocket No. 108926.United States Tax Court1943 Tax Ct. Memo LEXIS 134; 2 T.C.M. (CCH) 714; T.C.M. (RIA) 43403; August 31, 1943*134 J. L. Lockett, Esq., 2201 Gulf Bldg., Houston, Tex., for the petitioner. Wilford H. Payne, Esq., and L. R. Van Burgh, Esq., for the respon...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4669050/
FILE COPY M A N D A T E TO THE COUNTY CRIM CT NO 4 OF TARRANT COUNTY, GREETINGS: Before our Court of Appeals for the Eighth District of Texas, on November 23, 2020, the cause upon appeal to revise or reverse your judgment between JOHN WAYNE WISENBAKER, III, ...
01-04-2023
03-18-2021
https://www.courtlistener.com/api/rest/v3/opinions/4619611/
NORMAN W. SAUKERSON AND GLADYS M. SAUKERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSaukerson v. CommissionerDocket No. 652-73.United States Tax CourtT.C. Memo 1975-188; 1975 Tax Ct. Memo LEXIS 186; 34 T.C.M. (CCH) 814; T.C.M. (RIA) 750188; June 16, 1975, Filed *186 Petitioner, a waitress, failed t...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/372036/
610 F.2d 471 61 A.L.R.Fed. 524 Daniel F. RICE, Jr. and Mary L. Rice, Plaintiffs-Appellees,v.The RICE FOUNDATION, an Illinois Corporation, et al.,Defendants-Appellants.Daniel F. RICE, Jr., Plaintiff-Appellee,v.The RICE FOUNDATION, an Illinois Corporation, et al.,Defendants-Appellants. Nos. 79-1955, 79-1956. United State...
01-04-2023
08-23-2011
https://www.courtlistener.com/api/rest/v3/opinions/4619612/
Estate of Arthur Sinclair, Deceased, United States Trust Company of New York, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentSinclair v. CommissionerDocket No. 3667United States Tax Court6 T.C. 1080; 1946 U.S. Tax Ct. LEXIS 189; May 20, 1946, Promulgated *189 Decision will be entered under Rule 50...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619613/
HASKELL & BARKER CAR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Haskell & Barker Car Co. v. CommissionerDocket No. 7009.United States Board of Tax Appeals9 B.T.A. 1087; 1928 BTA LEXIS 4302; January 7, 1928, Promulgated *4302 (1) DEDUCTIONS. - Petitioner is entitled to deduct, in computing net inc...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619614/
CLARA L. PREVO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPrevo v. Comm'rNo. 5805-04L United States Tax Court123 T.C. 326; 2004 U.S. Tax Ct. LEXIS 50; 123 T.C. No. 21; December 14, 2004, Filed Respondent's motion to dismiss granted. *50 On Feb. 23, 2004, R issued to P a Notice of Determination   Conce...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619615/
TRANS-COASTAL EQUIPMENT LEASING, LTD., ELMER C. PRATT, GENERAL PARTNER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Trans-Coastal Equipment Leasing, Ltd. v. CommissionerDocket Nos. 22378-87; 22379-87; 22380-87; 22381-87; 22382-87; 22383-87; 4235-88; 4236-88United States Tax CourtT.C. Memo 1990...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/3264762/
Gail H. Stone, Executive Secretary Arkansas State Police Retirement System One Union National Plaza 124 West Capitol, Suite 400 Little Rock, Arkansas 72201 Dear Ms. Stone: This is in response to your request for my opinion concerning A.C.A. § 24-6-304, which addresses benefits under the Arkansas State Police Officers D...
01-04-2023
07-05-2016
https://www.courtlistener.com/api/rest/v3/opinions/4619616/
ESTATE OF SHIRLEY JOY THODA, DECEASED, WILLIAM H. THODA, EXECUTOR, and CONNIE MACK GURLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Thoda v. CommissionerDocket Nos. 1529-77, 4536-77.United States Tax CourtT.C. Memo 1979-219; 1979 Tax Ct. Memo LEXIS 307; 38 T.C.M. (CCH) 880; T.C.M. (RIA) 7921...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619618/
JOHN G. AND ELEANOR E. JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJones v. CommissionerDocket No. 26214-91United States Tax CourtT.C. Memo 1994-20; 1994 Tax Ct. Memo LEXIS 22; 67 T.C.M. (CCH) 1979; January 18, 1994, Filed *22 Decision will be entered under Rule 155. P purchased shares of stock,...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619619/
JOANNA HARRINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarrington v. CommissionerDocket No. 10490-92United States Tax CourtT.C. Memo 1994-258; 1994 Tax Ct. Memo LEXIS 262; 67 T.C.M. (CCH) 3060; June 7, 1994, Filed *262 For petitioner: John Gigounas. For respondent: Allan D. Hill. RAUMRAUMMEMORAN...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619620/
Angelo Vitale, Petitioner v. Commissioner of Internal Revenue, RespondentVitale v. CommissionerDocket No. 821-72United States Tax Court59 T.C. 246; 1972 U.S. Tax Ct. LEXIS 27; November 13, 1972, Filed *27 Held: On the facts (1) the Commissioner's notice of deficiency was mailed to petitioner on Oct. 27, 1971; (2) the p...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619621/
MARIE W. KRAFSKY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKrafsky v. CommissionerDocket No. 17452-89United States Tax CourtT.C. Memo 1991-256; 1991 Tax Ct. Memo LEXIS 299; 61 T.C.M. (CCH) 2834; T.C.M. (RIA) 91256; June 6, 1991, Filed *299 Decision will be entered for the petitioner. John R. Crayton, ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619622/
Estate of Joseph Wittmann, Deceased, Fred O. Adams, Administrator C.T.A. v. Commissioner.Estate of Joseph Wittmann v. CommissionerDocket No. 24888.United States Tax Court1952 Tax Ct. Memo LEXIS 171; 11 T.C.M. (CCH) 633; T.C.M. (RIA) 52202; June 20, 1952J. Harlin O'Connell, Esq., 120 Broadway, New York 5, N. Y., for the...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619624/
ERNEST C. SWIGERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSwigert v. CommissionerDocket Nos. 255-80, 15780-80.United States Tax CourtT.C. Memo 1982-500; 1982 Tax Ct. Memo LEXIS 244; 44 T.C.M. (CCH) 992; T.C.M. (RIA) 82500; August 31, 1982. *244 Held: Petitioner's chartering of a canal barge was not ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619626/
JEWEL JOHN GUDENSCHWAGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGudenschwager v. CommissionerDocket Nos. 1776-84; 35179-84.United States Tax CourtT.C. Memo 1988-546; 1988 Tax Ct. Memo LEXIS 575; 56 T.C.M. (CCH) 748; T.C.M. (RIA) 88546; November 29, 1988; As amended December 8, 1988; WITHDRAWN Decemb...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619627/
Leonard A. Farris and Katherine Farris, Petitioners, v. Commissioner of Internal Revenue, RespondentFarris v. CommissionerDocket No. 37691United States Tax Court22 T.C. 104; 1954 U.S. Tax Ct. LEXIS 236; April 23, 1954, Filed April 23, 1954, Filed *236 Decision will be entered under Rule 50. 1. Partnership Estate -- De...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619628/
L. S. Randolph v. Commissioner.Randolph v. CommissionerDocket No. 108629.United States Tax Court1942 Tax Ct. Memo LEXIS 22; 1 T.C.M. (CCH) 258; T.C.M. (RIA) 42666; 12/21/1942*22 Fenelon Boesche, Esq., Bradford J. Williams, Esq., Roscoe E. Harper, Esq., and Richard P. Ryan, Esq., for the petitioner. E. G. Sievers, Esq....
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619629/
Ted W. Mitchell and Jan Mitchell, Petitioners v. Commissioner of Internal Revenue, RespondentMitchell v. CommissionerDocket Nos. 7601-77, 11510-77United States Tax Court74 T.C. 578; 1980 U.S. Tax Ct. LEXIS 113; June 16, 1980, Filed *113 Decisions will be entered under Rule 155. Petitioner husband was employed by a Sta...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619630/
ROBERT J. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Smith v. CommissionerDocket No. 8819-72.United States Tax CourtT.C. Memo 1975-314; 1975 Tax Ct. Memo LEXIS 58; 34 T.C.M. (CCH) 1367; T.C.M. (RIA) 750314; October 20, 1975, Filed R. Patrick Smith, for the petitioner. Karin T. Skeen, for the resp...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619631/
MARTHA L. TRANQUILLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTranquilli v. CommissionerDocket No. 6863-76.United States Tax CourtT.C. Memo 1980-10; 1980 Tax Ct. Memo LEXIS 571; 39 T.C.M. (CCH) 874; T.C.M. (RIA) 80010; January 17, 1980, Filed Martha L. Tranquilli, pro se. Alan Summers, for the respon...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619632/
ROBERT M. HUNTER and LINDA M. HUNTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHunter v. CommissionerDocket Nos. 12185-83, 29654-83.United States Tax CourtT.C. Memo 1985-271; 1985 Tax Ct. Memo LEXIS 362; 50 T.C.M. (CCH) 67; T.C.M. (RIA) 85271; June 5, 1985. E. J. Ball,Kenneth R. Mourton, and Stephen ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619634/
NANCY LYNN TRAVERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTravers v. CommissionerDocket No. 10505-81.United States Tax CourtT.C. Memo 1982-88; 1982 Tax Ct. Memo LEXIS 655; 43 T.C.M. (CCH) 603; T.C.M. (RIA) 82088; February 22, 1982. Nancy Lynn Travers, pro se. Karen Nicholson Sommers and Thomas H. ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619635/
APPEAL OF WASHINGTON PIECE DYEING & FINISHING CO.Washington Piece Dyeing & Finishing Co. v. CommissionerDocket No. 4619.United States Board of Tax Appeals4 B.T.A. 987; 1926 BTA LEXIS 2111; September 24, 1926, Decided *2111 On the facts stated, held, that expenditures for copper rolls should be capitalized and not char...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619637/
McBride Building Trust, First Mortgage Bond Company, Inc., Trustee v. Commissioner.Building Trust v. CommissionerDocket No. 22836.United States Tax Court1951 Tax Ct. Memo LEXIS 364; 10 T.C.M. (CCH) 13; T.C.M. (RIA) 51004; January 9, 1951*364 John M. Hudson, Esq., 1170 Penobscot Bldg., Detroit 26, Mich., for the petiti...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619640/
ANNA J. COTTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cotton v. CommissionerDocket Nos. 45005, 51393.United States Board of Tax Appeals25 B.T.A. 1158; 1932 BTA LEXIS 1416; April 15, 1932, Promulgated *1416 1. Held, that the evidence fails to support a claim for accelerated depreciation of hotel ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619641/
AUTO SPECIALTIES MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Auto Specialties Mfg. Co. v. CommissionerDocket Nos. 10449, 15928.United States Board of Tax Appeals9 B.T.A. 455; 1927 BTA LEXIS 2586; December 1, 1927, Promulgated *2586 PATENT VALUES. - The March 1, 1913, value of certain...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619642/
STEVEN F. WELSCH, a.k.a. STEPHEN F. WELSCH, a.k.a. STEVE WELSCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWelsch v. CommissionerDocket No. 26250-91United States Tax CourtT.C. Memo 1993-544; 1993 Tax Ct. Memo LEXIS 562; 66 T.C.M. (CCH) 1385; November 22, 1993, Filed *562 Decision will be entered for re...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619643/
Estate of William L. Belknap, deceased, William L. Belknap, 3rd, and Anna Berggren Anderson, executors et al. 1 v. Commissioner. Estate of William L. Belknap v. CommissionerDocket Nos. 23842, 23843, 23844, 23845.United States Tax Court1951 Tax Ct. Memo LEXIS 134; 10 T.C.M. (CCH) 769; T.C.M. (RIA) 51243; August 20, 1951...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619644/
Beatrice B. Briggs, Petitioner, v. Commissioner of Internal Revenue, RespondentBriggs v. CommissionerDocket No. 73242United States Tax Court34 T.C. 1132; 1960 U.S. Tax Ct. LEXIS 63; September 29, 1960, Filed *63 Decision will be entered for the petitioner. Held, gifts of stock to infant donees under guardianship, were...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619647/
Estate of Albert E. Nettleton, The Syracuse Trust Company, Executor v. Commissioner.Estate of Albert E. Nettleton v. CommissionerDocket No. 4371.United States Tax Court1946 Tax Ct. Memo LEXIS 268; 5 T.C.M. (CCH) 127; T.C.M. (RIA) 46033; February 7, 1946*268 HARRON Decision HARRON, Judge: Pursuant to the determination ...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619648/
JERZY D. GRZEGORZEWSKI AND JENNIFER S. GRZEGORZEWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrzegorzewski v. CommissionerDocket No. 21303-93United States Tax CourtT.C. Memo 1995-49; 1995 Tax Ct. Memo LEXIS 42; 69 T.C.M. (CCH) 1788; January 31, 1995, Filed *42 Decision will be entered for responden...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619653/
HARRY E. MACCONAUGHEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOEL W. KAUFMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MILDRED B. KAUFMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.MacConaughey v. CommissionerDocket Nos. 92052, 95082, 95083.United States ...
01-04-2023
11-21-2020
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LEONA LEVINE AND SAMUEL M. LEVINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLevine v. CommissionerDocket No. 6521-84.United States Tax CourtT.C. Memo 1987-413; 1987 Tax Ct. Memo LEXIS 410; 54 T.C.M. (CCH) 209; T.C.M. (RIA) 87413; August 24, 1987. Samuel M. Levine, pro se. Jody Tancer, for the respond...
01-04-2023
11-21-2020
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ERVIN J. KLAPHAKE AND VIRGINIA M. KLAPHAKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Klaphake v. CommissionerDocket No. 20536-88United States Tax CourtT.C. Memo 1990-375; 1990 Tax Ct. Memo LEXIS 389; 60 T.C.M. (CCH) 195; T.C.M. (RIA) 90375; July 23, 1990, Filed *389 Decision will be entered under Rul...
01-04-2023
11-21-2020
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Ryanco Sales Company, Inc. v. Commissioner.Ryanco Sales Co. v. CommissionerDocket No. 72187.United States Tax CourtT.C. Memo 1961-327; 1961 Tax Ct. Memo LEXIS 25; 20 T.C.M. (CCH) 1689; T.C.M. (RIA) 61327; December 1, 1961William G. O'Neill, Esq., for the petitioner. Albert Squire, Esq., for the respondent. SCOTT Memor...
01-04-2023
11-21-2020
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Florists' Transworld Delivery Association, Petitioner v. Commissioner of Internal Revenue, RespondentFlorists' Transworld Delivery Ass'n v. CommissionerDocket No. 1996-74United States Tax Court67 T.C. 333; 1976 U.S. Tax Ct. LEXIS 16; November 30, 1976, Filed *16 Decision will be entered under Rule 155. Petitioner, a m...
01-04-2023
11-21-2020
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Ruby M. Williams and Charles R. Coy, Assignee of Ruby M. Williams for the Benefit of Creditors, Petitioners, v. Commissioner of Internal Revenue, RespondentWilliams v. CommissionerDocket No. 3880-62United States Tax Court44 T.C. 673; 1965 U.S. Tax Ct. LEXIS 44; July 30, 1965, Filed *44 An order of dismissal will be ent...
01-04-2023
11-21-2020
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ESTATE OF GEORGIA T. O'KEEFFE, DECEASED, RAYMOND R. KRUEGER, PERSONAL REPRESENTATIVE, JUAN HAMILTON, PERSONAL REPRESENTATIVE, AND JUNE O'KEEFFE SEBRING, PERSONAL REPRESENTATIVE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of O'Keeffe v. CommissionerDocket No. 18344-90United States Tax CourtT.C. Me...
01-04-2023
11-21-2020
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Victor A. Pietrowski v. Commissioner.Pietrowski v. CommissionerDocket No. 37801.United States Tax Court1953 Tax Ct. Memo LEXIS 282; 12 T.C.M. (CCH) 442; T.C.M. (RIA) 53138; April 23, 1953*282 Harold Gibson, Esq., for the petitioner. Melvin A. Bruck, Esq., for the respondent. JOHNSONMemorandum Opinion JOHNSON, Judge: ...
01-04-2023
11-21-2020
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American Metal Climax, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentAmerican Metal Climax, Inc. v. CommissionerDocket No. 58218United States Tax Court41 T.C. 292; 1963 U.S. Tax Ct. LEXIS 11; November 26, 1963, Filed *11 Decision will be entered under Rule 50. Petitioner, a company involved in the m...
01-04-2023
11-21-2020
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JOAN E. PRATER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RONALD R. PRATER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPrater v. CommissionerDocket Nos. 22489-89, 10956-90United States Tax CourtT.C. Memo 1993-380; 1993 Tax Ct. Memo LEXIS 385; 66 T.C.M. (CCH) 471; August 24, 1993, Filed ...
01-04-2023
11-21-2020
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Houston Title Guaranty Company, Petitioner, v. Commissioner of Internal Revenue, RespondentHouston Title Guaranty Co. v. CommissionerDocket No. 48482United States Tax Court22 T.C. 989; 1954 U.S. Tax Ct. LEXIS 131; July 30, 1954, Filed July 30, 1954, Filed *131 Decision will be entered for the respondent. Petitioner is...
01-04-2023
11-21-2020
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George Delong Bailey and Lella P. Bailey v. Commissioner.Bailey v. CommissionerDocket No. 110354.United States Tax Court1943 Tax Ct. Memo LEXIS 91; 2 T.C.M. (CCH) 884; T.C.M. (RIA) 43447; October 4, 1943*91 Petitioner, by stockholders' suit, compelled an accounting for profits made by the president of the company by m...
01-04-2023
11-21-2020
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Frederick A. and Martha G. Alling, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentAlling v. CommissionerDocket Nos. 6197-84, 15748-84, 29586-84, 31737-84, 37132-84, 5676-85, 29996-85, 41809-85, 39519-86, 45975-86, 29527-87, 27523-88, 5214-89, 22733-90United States Tax Court102 T.C. 323; 1994 U.S. ...
01-04-2023
11-21-2020
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Delaware Realty and Investment Company, Petitioner, v. Commissioner of Internal Revenue, RespondentDelaware Realty & Inv. Co. v. CommissionerDocket No. 48065United States Tax Court25 T.C. 51; 1955 U.S. Tax Ct. LEXIS 74; October 19, 1955, Filed *74 Decision will be entered for the respondent. 1. A personal holding comp...
01-04-2023
11-21-2020
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AMERICAN SOUTH AFRICAN LINE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American S. Afr. Line v. CommissionerDocket Nos. 62955, 68830, 70701.United States Board of Tax Appeals30 B.T.A. 753; 1934 BTA LEXIS 1274; May 17, 1934, Promulgated *1274 Depreciation rate of certain cargo ships operating be...
01-04-2023
11-21-2020
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BANK OF WYOMING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bank of Wyo. v. CommissionerDocket No. 16299.United States Board of Tax Appeals22 B.T.A. 1132; 1931 BTA LEXIS 2005; April 9, 1931, Promulgated *2005 1. BAD DEBTS. - Loans made by a bank in the regular course of its business, where it is not ...
01-04-2023
11-21-2020
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Estate of Lucy B. Platt, Deceased, Tillotson B. Platt, Lester B. Platt, and United States Trust Company of New York, Executors v. Commissioner.Estate of Lucy B. Platt v. CommissionerDocket No. 11100.United States Tax Court1947 Tax Ct. Memo LEXIS 126; 6 T.C.M. (CCH) 885; T.C.M. (RIA) 47214; July 29, 1947William J. McCle...
01-04-2023
11-21-2020
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JOHN H. COOK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cook v. CommissionerDocket No. 77140.United States Board of Tax Appeals38 B.T.A. 651; 1938 BTA LEXIS 838; September 29, 1938, Promulgated *838 1. An amount received in excess of cost by a bondholder in discharge of his bonds before maturity by ...
01-04-2023
11-21-2020
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C. J. Kowkabany v. Commissioner.Kowkabany v. CommissionerDocket No. 16841.United States Tax Court1949 Tax Ct. Memo LEXIS 105; 8 T.C.M. (CCH) 705; T.C.M. (RIA) 49191; August 18, 1949*105 Robert P. Smith, Esq., Bowen Bldg., Washington, D.C., for the petitioner. Edward L. Potter, Esq., for the respondent. KERN Memorandu...
01-04-2023
11-21-2020
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Appeal of FEDERAL HOLDING CO.Federal Holding Co. v. CommissionerDocket No. 2003.United States Board of Tax Appeals1 B.T.A. 1144; 1925 BTA LEXIS 2640; May 20, 1925, decided Submitted April 7, 1925. *2640 Arthur L. Jones, C.P.A., for the taxpayer. A. J. Seaton, Esq., for the Commissioner. *1144 Before JAMES, LITTLETO...
01-04-2023
11-21-2020
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HERBERT W. TULLGREN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. S. MINARD TULLGREN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tullgren v. CommissionerDocket Nos. 9738, 32599, 32600.United States Board of Tax Appeals14 B.T.A. 915; 1928 BTA LEXIS 2884; December 26, 1928, Promulgated *...
01-04-2023
11-21-2020
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CHRISTOPHER MANLEY AND STELLA MANLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentManley v. CommissionerDocket No. 4893-81.United States Tax CourtT.C. Memo 1983-558; 1983 Tax Ct. Memo LEXIS 229; 46 T.C.M. (CCH) 1359; T.C.M. (RIA) 83558; September 12, 1983. *229 Held, petitioners had gross income from wa...
01-04-2023
11-21-2020
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ACCEPTED 08-20-00139-CR EIGHTH COURT OF APPEALS 08-20-00139-CR EL PASO, TEXAS ...
01-04-2023
03-18-2021
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In The Court of Appeals Seventh District of Texas at Amarillo No. 07-19-00355-CR GARY CAREY, APPELLANT V. ...
01-04-2023
03-18-2021
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2/3/2021 12:44 PM 08-21-00041-CR Terri Curry County & District Clerk Reagan County, Texas ...
01-04-2023
03-18-2021
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In The Court of Appeals Seventh District of Texas at Amarillo No. 07-20-00280-CR DAMON TODD LUTHER, APPELLANT V. THE STATE OF TEXAS, APPELLE...
01-04-2023
03-18-2021
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SUSAN YOUNG EAGAN AND MARION M. JACKSON, EXECUTORS, ESTATE OF JOHN JOSEPH EAGAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Eagan v. CommissionerDocket No. 26077.United States Board of Tax Appeals17 B.T.A. 694; 1929 BTA LEXIS 2267; September 28, 1929, Promulgated *2267 The owner of a controlling part...
01-04-2023
11-21-2020
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MIGUEL MARTIN AND CLAUDIA P. PALOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMartin v. CommissionerNo. 5871-98United States Tax CourtT.C. Memo 2000-56; 2000 Tax Ct. Memo LEXIS 61; 79 T.C.M. (CCH) 1534; February 22, 2000, Filed *61 Decision will be entered under Rule 155. Miguel Martin and Claudia P....
01-04-2023
11-14-2018
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HARVEY M. PERT, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; KATHLEEN M. PERT, F.K.A. KATHLEEN M. RIFFE, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPert v. CommissionerDocket Nos. 13783-94, 13784-94United States Tax CourtT.C. Memo 1997-150; 1997 Tax Ct. Memo LEXIS 1...
01-04-2023
11-13-2018
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Louis Schwartz v. Commissioner.Schwartz v. CommissionerDocket No. 81217. 1United States Tax CourtT.C. Memo 1962-227; 1962 Tax Ct. Memo LEXIS 80; 21 T.C.M. (CCH) 1192; T.C.M. (RIA) 62227; September 26, 1962*80 Petitioner, a textile jobber during the years 1946 and 1947, in addition to the sales made by him through his ...
01-04-2023
11-21-2020
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Arthur Gladstone Bush v. Commissioner.Bush v. CommissionerDocket No. 58857.United States Tax CourtT.C. Memo 1957-57; 1957 Tax Ct. Memo LEXIS 195; 16 T.C.M. (CCH) 243; T.C.M. (RIA) 57057; March 29, 1957*195 Curtis Bush, Esq., for the petitioner, Drew R. Tillotson, Esq., for the respondent. LEMIRE Memorandum Findings o...
01-04-2023
11-21-2020
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Alfonso Diaz and Maria de Jesus Diaz, Petitioners v. Commissioner of Internal Revenue, RespondentDiaz v. CommissionerDocket No. 714-71United States Tax Court58 T.C. 560; 1972 U.S. Tax Ct. LEXIS 94; June 29, 1972, Filed *94 Decision will be entered for the petitioners. Three sheets of tickets in the Mexican National Lo...
01-04-2023
11-21-2020
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DAVID M. AND BARBARA KAHL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKahl v. CommissionerDocket No. 1853-76.United States Tax CourtT.C. Memo 1981-222; 1981 Tax Ct. Memo LEXIS 524; 41 T.C.M. (CCH) 1433; T.C.M. (RIA) 81222; May 4, 1981. Robert M. Tyle, for the petitioners. Anthony M. Bruce, for the res...
01-04-2023
11-21-2020
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NUMBER 13-03-449-CV                                    COURT OF APPEALS                        THIRTEENTH DISTRICT OF TEXAS                            CORPUS CHRISTI - EDINBURG ____________________________________________________________     IN THE INTEREST OF TRAVIS JAMES DILLON WARREN, A MINOR CHILD, __________...
01-04-2023
09-11-2015
https://www.courtlistener.com/api/rest/v3/opinions/265149/
335 F.2d 120 NATIONAL LABOR RELATIONS BOARD, Petitioner,v.COMMUNITY MOTOR BUS COMPANY, Inc., Respondent. No. 9196. United States Court of Appeals Fourth Circuit. Argued Jan. 16, 1964.Decided July 27, 1964. Anthony J. Obadal, Atty., National Labor Relations Board, (Arnold Ordman, Gen. Counsel, Dominick L. Manoli, Assoc...
01-04-2023
08-23-2011
https://www.courtlistener.com/api/rest/v3/opinions/4619699/
Ed Haren v. Commissioner. Ed Haren and Sallie Haren v. Commissioner.Haren v. CommissionerDocket Nos. 80497, 80498.United States Tax CourtT.C. Memo 1961-97; 1961 Tax Ct. Memo LEXIS 252; 20 T.C.M. (CCH) 432; T.C.M. (RIA) 61097; March 31, 1961*252 Held, that respondent has not established by clear and convincing evidence...
01-04-2023
11-21-2020
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United States Mineral Products Company, Petitioner v. Commissioner of Internal Revenue, RespondentUnited States Mineral Prods. Co. v. Comm'rDocket No. 4733-66United States Tax Court52 T.C. 177; 1969 U.S. Tax Ct. LEXIS 138; 162 U.S.P.Q. (BNA) 480; May 5, 1969, Filed *138 Decision will be entered under Rule 50. Petition...
01-04-2023
11-21-2020
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James Vernon Truesdell, Petitioner v. Commissioner of Internal Revenue, Respondent; James and Linda Truesdell, Petitioners v. Commissioner of Internal Revenue, RespondentTruesdell v. Comm'rDocket Nos. 28176-84, 28177-84United States Tax Court89 T.C. 1280; 1987 U.S. Tax Ct. LEXIS 180; 89 T.C. No. 88; December 30, 1987; ...
01-04-2023
11-21-2020
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CEREAL PRODUCTS REFINING CORPORATION (NOW KNOWN AS ACME BREWERIES), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cereal Products Refining Corp. v. CommissionerDocket No. 86538.United States Board of Tax Appeals39 B.T.A. 92; 1939 BTA LEXIS 1068; January 17, 1939, Promulgated *1068 Petitioner and its subs...
01-04-2023
11-21-2020
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SAWYER MILLING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. E. B. SAWYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. N. B. SAWYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. N. B. SAWYER, EXECUTOR, ESTATE OF H. A. SAWYER, PETITIONER, v. COMMISSIONER OF INTERNA...
01-04-2023
11-21-2020
https://www.courtlistener.com/api/rest/v3/opinions/4619708/
APPEAL OF ASBES-TILE COMPANY, INC.Asbes-Tile Co. v. CommissionerDocket No. 6404.United States Board of Tax Appeals5 B.T.A. 195; 1926 BTA LEXIS 2911; October 27, 1926, Decided *2911 For lack of evidence, the action of the Commissioner in disallowing as a deduction certain amounts claimed by the taxpayer as compensation...
01-04-2023
11-21-2020
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SEATRAIN LINES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Seatrain Lines v. CommissionerDocket No. 102561.United States Board of Tax Appeals46 B.T.A. 1076; 1942 BTA LEXIS 779; May 6, 1942, Promulgated *779 The tax imposed by article XV of the Cuban Law of July 6, 1928, amending Military Order N...
01-04-2023
11-21-2020
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Minnie Viles, administratrix of the Estate of Cloyd H. Viles, deceased v. Commissioner. Harvey Viles v. Commissioner. Inez Viles Whaley v. Commissioner. Minnie Viles v. Commissioner.Viles v. CommissionerDocket Nos. 41737-41739, 43933.United States Tax CourtT.C. Memo 1955-142; 1955 Tax Ct. Memo LEXIS 199; 14 T.C.M. (CCH...
01-04-2023
11-21-2020