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https://www.courtlistener.com/api/rest/v3/opinions/4619713/ | William A. Frease v. Commissioner.Frease v. CommissionerDocket Nos. 1936, 2573.United States Tax Court1944 Tax Ct. Memo LEXIS 177; 3 T.C.M. (CCH) 708; T.C.M. (RIA) 44235; July 19, 1944*177 Albert B. Arbaugh, Esq., 1200 Harter Bank Bldg., Canton, O., for the petitioner. Cecil A. Haas, Esq., for the respondent. LEECHMe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619717/ | CARL ELMER HENRY BADER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBader v. CommissionerDocket No. 3454-71United States Tax CourtT.C. Memo 1973-169; 1973 Tax Ct. Memo LEXIS 114; 32 T.C.M. (CCH) 813; T.C.M. (RIA) 73169; August 6, 1973, Filed Carl Elmer Henry Bader, pro se. Eugene H. Ciranni, for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619718/ | VICTORIA BALSAMO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBalsamo v. CommissionerDocket No. 16491-84.United States Tax CourtT.C. Memo 1987-477; 1987 Tax Ct. Memo LEXIS 473; 54 T.C.M. (CCH) 608; T.C.M. (RIA) 87477; September 21, 1987. Louis Morowitz, for the petitioner. Robert L. Schneps, Catherine R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619722/ | SCIENTIFIC MEASUREMENT SYSTEMS I, LTD., MICHAEL H. HOGAN, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentScientific Measurement Systems I, Ltd. v. CommissionerDocket No. 8068-89United States Tax CourtT.C. Memo 1991-69; 1991 Tax Ct. Memo LEXIS 102; 61 T.C.M. (CCH) 1951; T.C.M. (RIA) 91069... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619724/ | THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Equitable Life Assurance Soc. v. CommissionerDocket No. 106089.United States Board of Tax Appeals46 B.T.A. 586; 1942 BTA LEXIS 848; March 11, 1942, Promulgated *848 A decedent procured certain insuran... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619725/ | Estate of Luke B. Schmidt, Irene B. Schmidt, as Executrix v. Commissioner.Estate of Schmidt v. CommissionerDocket No. 1765.United States Tax Court1944 Tax Ct. Memo LEXIS 267; 3 T.C.M. (CCH) 412; T.C.M. (RIA) 44139; May 3, 1944*267 John K. Skaggs, Jr., Esq., for the petitioner. Cecil H. Haas, Esq., for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619726/ | Joe S. Ray, Petitioner, v. Commissioner of Internal Revenue, RespondentRay v. CommissionerDocket No. 69322United States Tax Court32 T.C. 1244; 1959 U.S. Tax Ct. LEXIS 82; September 23, 1959, Filed *82 Decision will be entered under Rule 50. Petitioner, owner of certain timberlands, entered into a contract with the Men... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619727/ | EUGENE K. MORLEY AND JOYCE C. MORLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMorley v. CommissionerDocket No. 15663-80.United States Tax CourtT.C. Memo 1982-586; 1982 Tax Ct. Memo LEXIS 159; 44 T.C.M. (CCH) 1337; T.C.M. (RIA) 82586; October 5, 1982. Eugene K. Morley, pro se. Alan I. Weinberg, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619728/ | Johnson Bronze Company v. Commissioner.Johnson Bronze Co. v. CommissionerDocket No. 4306-62.United States Tax CourtT.C. Memo 1965-281; 1965 Tax Ct. Memo LEXIS 47; 24 T.C.M. (CCH) 1542; T.C.M. (RIA) 65281; October 26, 1965*47 Petitioner corporation formed a subsidiary for the purpose of expanding its business in foreig... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619730/ | CHARLES E. MITCHELL, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mitchell v. CommissionerDocket No. 74720.United States Board of Tax Appeals32 B.T.A. 1093; 1935 BTA LEXIS 843; August 6, 1935, Promulgated *843 1. Taxpayer and his wife exchanged letters purporting to consummate a sale of 18,300 shares of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619754/ | AMERICAN BANK & TRUST CO., EXECUTOR, ESTATE OF RICHARD A. HESTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Bank & Trust Co. v. CommissionerDocket No. 13580.United States Board of Tax Appeals14 B.T.A. 615; 1928 BTA LEXIS 2947; December 7, 1928, Promulgated *2947 G. B. Walton, C.P.A., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619755/ | David A. Prophit, Petitioner v. Commissioner of Internal Revenue, RespondentProphit v. CommissionerDocket No. 1287-71United States Tax Court57 T.C. 507; 1972 U.S. Tax Ct. LEXIS 195; January 19, 1972, Filed *195 Decision will be entered under Rule 50. Petitioner was divorced from his wife by a German court in 1968. Un... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/203377/ | 538 F.3d 1 (2008)
Sonny WIRATAMA, Petitioner,
v.
Michael B. MUKASEY, Attorney General of the United States, Respondent.
No. 07-1149.
United States Court of Appeals, First Circuit.
Submitted April 7, 2008.
Decided July 9, 2008.
*2 Damon M. D'Ambrosio on brief for the petitioner.
Jeffrey S. Bucholtz, Acting Assistant Att... | 01-04-2023 | 02-07-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4619756/ | JOHN J. PASCOE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pascoe v. CommissionerDocket No. 9174.United States Board of Tax Appeals6 B.T.A. 931; 1927 BTA LEXIS 3365; April 21, 1927, Promulgated *3365 In the absence of evidence of the cost of the petitioner's interest in property, or the value thereof ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/625641/ | UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 11-7433
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
v.
MARCUS DORAN BARLEY,
Defendant - Appellant.
Appeal fr... | 01-04-2023 | 03-19-2012 |
https://www.courtlistener.com/api/rest/v3/opinions/4619757/ | Joseph Darsky v. Commissioner.Darsky v. CommissionerDocket No. 6396.United States Tax Court1946 Tax Ct. Memo LEXIS 61; 5 T.C.M. (CCH) 861; T.C.M. (RIA) 46244; October 14, 1946*61 Joyce Cox, Esq., and S. E. Wilcox, Jr., Esq., for the petitioner. D. Louis Bergeron, Esq., for the respondent. TURNER Memorandum Findings o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619760/ | BERNARD JASKE AND PAULINE JASKE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentJaske v. CommissionerDocket No. 41977-84.United States Tax CourtT.C. Memo 1986-454; 1986 Tax Ct. Memo LEXIS 150; 52 T.C.M. (CCH) 573; T.C.M. (RIA) 86454; September 18, 1986. *150 P purchased equipment from the estate of her d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619761/ | JAMES F. LUTHER AND CLAUDIA L. LUTHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLuther v. CommissionerDocket No. 21078-80.United States Tax CourtT.C. Memo 1982-244; 1982 Tax Ct. Memo LEXIS 500; 43 T.C.M. (CCH) 1299; T.C.M. (RIA) 82244; May 4, 1982. James F. Luther, pro se. Daniel T. Ramthun, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619763/ | APPEAL OF READY AUTO SUPPLY CO.Ready Auto Supply Co. v. CommissionerDocket No. 3539.United States Board of Tax Appeals2 B.T.A. 730; 1925 BTA LEXIS 2299; September 30, 1925, Decided Submitted July 17, 1925. *2299 Promissory notes executed by the owners of all of the common stock of a corporation and by them paid in to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619767/ | Mabel M. Blackett v. Commissioner.Blackett v. CommissionerDocket No. 25689.United States Tax Court1951 Tax Ct. Memo LEXIS 91; 10 T.C.M. (CCH) 949; T.C.M. (RIA) 51282; September 28, 1951*91 Preston D. Orem, Esq., 756 S. Broadway, Los Angeles 14, Calif., for the petitioner. H. A. Melville, Esq., for the respondent. JOH... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619733/ | Estate of Michael Samuels, Deceased, Sam Samuels, Executor v. Commissioner. Sam Samuels v. Commissioner. Isadore Samuels v. Commissioner.Estate of Michael Samuels v. CommissionerDocket Nos. 21688, 21689, 21690.United States Tax Court1950 Tax Ct. Memo LEXIS 249; 9 T.C.M. (CCH) 196; T.C.M. (RIA) 50063; March 14, 1950*249... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619734/ | The Columbia Title Insurance Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. The Real Estate Title Insurance Company, Petitioner, v. Commissioner of Internal Revenue, RespondentColumbia Title Ins. Co. v. CommissionerDocket Nos. 2211, 2212United States Tax Court3 T.C. 1099; 1944 U.S. Tax Ct. LEXIS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619735/ | ROBERT W. BRADFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBradford v. CommissionerDocket Nos. 12973-80, 12974-80.United States Tax CourtT.C. Memo 1984-601; 1984 Tax Ct. Memo LEXIS 75; 49 T.C.M. (CCH) 105; T.C.M. (RIA) 84601; November 19, 1984. Robert W. Bradford, pro se. Gerald J. Beaudoin, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619736/ | Estate of Harvey Deaktor, Deceased, Sidney Baker, Charles Deaktor and Western Pennsylvania National Bank, Executors v. Commissioner. *Estate of Deaktor v. CommissionerDocket No. 4394-65.United States Tax CourtT.C. Memo 1966-194; 1966 Tax Ct. Memo LEXIS 90; 25 T.C.M. (CCH) 992; T.C.M. (RIA) 66194; August 31, 1966Kalman ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619737/ | Clarence P. Sidwell, Petitioner, v. Commissioner of Internal Revenue, RespondentSidwell v. CommissionerDocket No. 15973United States Tax Court11 T.C. 826; 1948 U.S. Tax Ct. LEXIS 33; November 10, 1948, Promulgated *33 Decision will be entered under Rule 50. Petitioner is engaged in the business of digging plastic loam... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619738/ | MORTEX MANUFACTURING CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMortex Mfg. Co. v. CommissionerDocket Nos. 9423-91, 11279-91United States Tax CourtT.C. Memo 1994-110; 1994 Tax Ct. Memo LEXIS 111; 67 T.C.M. (CCH) 2412; March 21, 1994, Filed *111 Decision will be entered under Rule 155. For pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619743/ | Office Communications Company, Inc. v. Commiissioner.Office Communs. Co. v. CommiissionerDocket No. 2768-70. United States Tax CourtT.C. Memo 1972-14; 1972 Tax Ct. Memo LEXIS 243; 31 T.C.M. (CCH) 33; January 17, 1972, Filed *243 Business expenses: Officer's compensation: Reasonableness: Attorneys Fees: Allocation. - ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619744/ | The Piedmont Corporation v. Commissioner.Piedmont Corp. v. CommissionerDocket No. 4990-65.United States Tax CourtT.C. Memo 1966-263; 1966 Tax Ct. Memo LEXIS 19; 25 T.C.M. (CCH) 1344; T.C.M. (RIA) 66263; December 6, 1966*19 Burnett and Loewenstein acquired valuable option rights to purchase a tract of land. They owned ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619746/ | Samuel G. Robinson and Anne S. Robinson, Petitioners v. Commissioner of Internal Revenue, RespondentRobinson v. CommissionerDocket No. 6812-71United States Tax Court57 T.C. 735; 1972 U.S. Tax Ct. LEXIS 166; March 13, 1972, Filed *166 On Aug. 13, 1971, a notice of deficiency was mailed to the petitioners at an address ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619747/ | ROBERT HERBERT CRUME, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrume v. CommissionerDocket No. 617-81United States Tax CourtT.C. Memo 1982-641; 1982 Tax Ct. Memo LEXIS 99; 45 T.C.M. (CCH) 39; T.C.M. (RIA) 82641; November 8, 1982. Robert Herbert Crume, pro se. Alan J. Pinner, for the respondent. FEAT... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619748/ | Albert M. Slater and Irene Slater v. Commissioner.Slater v. CommissionerDocket No. 58937.United States Tax CourtT.C. Memo 1959-125; 1959 Tax Ct. Memo LEXIS 123; 18 T.C.M. (CCH) 557; T.C.M. (RIA) 59125; June 16, 1959*123 George B. Lourie, Esq., for the petitioners. Raymond T. Mahon, Esq., for the respondent. KERNMemor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619749/ | CAROLINA CONTRACTING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carolina Contracting Co. v. CommissionerDocket No. 77638.United States Board of Tax Appeals32 B.T.A. 1171; 1935 BTA LEXIS 841; August 8, 1935, Promulgated *841 The petitioner completed certain paving contracts with Richland Count... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619750/ | WENDELL W. FISH AND NEIL H. MARSH, EXECUTORS OF THE ESTATE OF H. H. FISH, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fish v. CommissionerDocket Nos. 33993, 48383.United States Board of Tax Appeals27 B.T.A. 1002; 1933 BTA LEXIS 1265; March 24, 1933, Promulgated *1265 On September 23, 1924, t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619752/ | ESTATE OF JAMES W. ANDERSON, DECEASED, RICHARD K. ANDERSON, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE SERVICE, RespondentEstate of Anderson v. CommissionerDocket No. 21508-87.United States Tax CourtT.C. Memo 1988-511; 1988 Tax Ct. Memo LEXIS 536; 56 T.C.M. (CCH) 553; T.C.M. (RIA) 88511; October 31, 1988.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619777/ | WALTER JASINSKI and FRANCES JASINSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJasinski v. CommissionerDocket No. 2068-76.United States Tax CourtT.C. Memo 1978-1; 1978 Tax Ct. Memo LEXIS 511; 37 T.C.M. (CCH) 1; T.C.M. (RIA) 780001; January 3, 1978, Filed *511 Held: Petitioners failed to prove that cer... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619778/ | RICHARD I. AND ELLEN A. MANAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentManas v. CommissionerDocket No. 13013-90United States Tax CourtT.C. Memo 1992-454; 1992 Tax Ct. Memo LEXIS 477; 64 T.C.M. (CCH) 449; August 11, 1992, Filed Decision will be entered under Rule 155. For Petitioners: Howard W. Gordo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619779/ | DEAN E. SCHADE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchade v. CommissionerDocket No. 29759-82.United States Tax CourtT.C. Memo 1986-265; 1986 Tax Ct. Memo LEXIS 341; 51 T.C.M. (CCH) 1295; T.C.M. (RIA) 86265; July 1, 1986. Rogelio A. Villageliu, for the respondent. WILBURMEMORANDUM OPINION WILBUR... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619780/ | ESTATE OF MICHAEL NEWMAN, DECEASED, SIDNEY NEWMAN, EXECUTOR, AND ALICE NEWMAN, EXECUTOR, AND ALICE NEWMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Newman v. CommissionerDocket No. 4224-89United States Tax CourtT.C. Memo 1990-230; 1990 Tax Ct. Memo LEXIS 264; 59 T.C.M. (CCH) 543; T.C.M. (RIA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4473982/ | Filed 1/16/20
CERTIFIED FOR PUBLICATION
IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA
SECOND APPELLATE DISTRICT
DIVISION FIVE
THE PEOPLE, B296613
Plaintiff and Respondent, (Los Angeles County
... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619781/ | Standard Oil Company of New Jersey, Petitioner, v. Commissioner of Internal Revenue, RespondentStandard Oil Co. v. CommissionerDocket No. 7512United States Tax Court11 T.C. 843; 1948 U.S. Tax Ct. LEXIS 27; November 29, 1948, Promulgated *27 Decision will be entered under Rule 50. During 1936 and prior to the liquidati... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/265141/ | 335 F.2d 86
UNITED STATES of America, Plaintiff-Appellee,v.John E. BECKLEY, Defendant-Appellant.UNITED STATES of America, Plaintiff-Appellee,v.Anderson STONE, Jr., Defendant-Appellant.
No. 15789.
No. 15790.
United States Court of Appeals Sixth Circuit.
July 20, 1964.
1
Roger Boesky, Detroit, Mich., for Stone.
2
Henr... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4619782/ | RIVERVIEW STATE BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Riverview State Bank v. CommissionerDocket No. 11180.United States Board of Tax Appeals12 B.T.A. 1261; 1928 BTA LEXIS 3377; July 10, 1928, Promulgated *3377 1. The evidence establishes that the Commissioner erred in refusing to allow th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619783/ | ESTATE OF ROBERT C. SCULL, DECEASED, THOMAS EPSTEIN AND MARIE DICKSON, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Scull v. CommissionerDocket No. 20201-90United States Tax CourtT.C. Memo 1994-211; 1994 Tax Ct. Memo LEXIS 209; 67 T.C.M. (CCH) 2953; May 12, 1994, Filed *209 Decision w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619784/ | DEAN TUCKETT AND MARIE TUCKETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTuckett v. CommissionerDocket No. 18307-81.United States Tax CourtT.C. Memo 1983-575; 1983 Tax Ct. Memo LEXIS 212; 46 T.C.M. (CCH) 1413; T.C.M. (RIA) 83575; September 19, 1983. *212 Held, in these circumstances, respondent's det... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619789/ | H. D. SHELDEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALLAN SHELDEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALGER SHELDEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HENRY SHELDEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANNETTE S. S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619790/ | GARY W. FRAZEE AND LILY D. FRAZEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JERRY L. FRAZEE AND CONSTANCE J. FRAZEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrazee v. CommissionerDocket Nos. 5277-88; 5279-88.United States Tax CourtT.C. Memo 1988-281; 1988 Tax Ct. Memo LEXIS 305; 5... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619791/ | Estate of Peter D. Middlekauff, Wells Fargo Bank & Union Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent. Wells Fargo Bank & Union Trust Company, Trustee and Transferee, Petitioner, v. Commissioner of Internal Revenue, RespondentMiddlekauff v. CommissionerDocket Nos. 111082, 11083U... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619793/ | Eldon Hayden v. Commissioner. Eldon Hayden and Dilyght Hayden v. Commissioner.Hayden v. CommissionerDocket Nos. 5474-63, 5475-63.United States Tax CourtT.C. Memo 1965-50; 1965 Tax Ct. Memo LEXIS 281; 24 T.C.M. (CCH) 285; T.C.M. (RIA) 65050; March 8, 1965Eldon Hayden, 161-23 119th Dr., Jamaica, N. Y., for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619794/ | ROBERT L. DEVINASPRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDevinaspre v. CommissionerDocket No. 11393-84.United States Tax CourtT.C. Memo 1985-435; 1985 Tax Ct. Memo LEXIS 194; 50 T.C.M. (CCH) 846; T.C.M. (RIA) 85435; 6 Employee Benefits Cas. (BNA) 2156; August 20, 1985. Fred Ramey, for the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619795/ | Claire A. Pekras v. Commissioner. John Pekras v. Commissioner.Pekras v. CommissionerDocket Nos. 112359, 112360.United States Tax Court1943 Tax Ct. Memo LEXIS 277; 2 T.C.M. (CCH) 195; T.C.M. (RIA) 43258; May 31, 1943*277 R. H. Rico, Esq., 814 Elyria Savings Bank, Elyria, O., for the petitioners. W. W. Kerr, Esq., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619796/ | Jorge Pasquel v. Commissioner.Pasquel v. CommissionerDocket No. 38425.United States Tax Court1953 Tax Ct. Memo LEXIS 15; 12 T.C.M. (CCH) 1431; T.C.M. (RIA) 54002; December 23, 1953*15 Where petitioner, a noresident alien individual, furnished $100,000 to Higgins, Inc., a New Orleans shipbuilding corporation, to be use... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619798/ | John F. Larison and Jane L. Larison v. Commissioner.Larison v. CommissionerDocket No. 33069.United States Tax Court1952 Tax Ct. Memo LEXIS 306; 11 T.C.M. (CCH) 190; T.C.M. (RIA) 52054; February 29, 1952*306 Philip J. Weiss, Esq., 1101 Dexter Horton Bldg., Seattle, Wash., for the petitioners. John D. Picco, Esq., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619799/ | Five Star Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentFive Star Mfg. Co. v. CommissionerDocket No. 77398United States Tax Court40 T.C. 379; 1963 U.S. Tax Ct. LEXIS 117; May 21, 1963, Filed *117 Decision will be entered for the respondent. The petitioner obtained a judgment for mon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619801/ | DONALD GROVER JOHANSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohansen v. CommissionerDocket No. 13165-79.United States Tax CourtT.C. Memo 1980-150; 1980 Tax Ct. Memo LEXIS 434; 40 T.C.M. (CCH) 278; T.C.M. (RIA) 80150; April 30, 1980, Filed *434 Donald Grover Johansen, pro se. Donald W. Hicks and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619803/ | Pat N. Fahey and Lela M. Fahey, Petitioners, v. Commissioner of Internal Revenue, RespondentFahey v. CommissionerDocket No. 27145United States Tax Court16 T.C. 105; 1951 U.S. Tax Ct. LEXIS 307; January 18, 1951, Promulgated *307 Decision will be entered for the respondent. Petitioner Pat N. Fahey is a member of a law ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619807/ | Bell Oldsmobile, Inc. v. Commissioner.Bell Oldsmobile, Inc. v. CommissionerDocket No. 85928.United States Tax CourtT.C. Memo 1963-76; 1963 Tax Ct. Memo LEXIS 268; 22 T.C.M. (CCH) 330; T.C.M. (RIA) 63076; March 15, 1963*268 Paul T. Smith, Esq., 209 Washington St., Boston, Mass., and Manuel Katz, Esq., for the petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619808/ | Omaha Commissary Company v. Commissioner.Omaha Commissary Co. v. CommissionerDocket No. 112019.United States Tax Court1944 Tax Ct. Memo LEXIS 192; 3 T.C.M. (CCH) 647; T.C.M. (RIA) 44221; June 28, 1944*192 William P. Kelley, Esq., 516 Insurance Bldg., Omaha, Nebr., for the petitioner. Frank B. Schlosser, Esq., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619812/ | EDMUND J. CORDES AND JUNE CORDES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCordes v. CommissionerDocket No. 11750-92United States Tax CourtT.C. Memo 1994-377; 1994 Tax Ct. Memo LEXIS 386; 68 T.C.M. (CCH) 355; August 11, 1994, Filed *386 Decision will be entered under Rule 155. For petitioners: Micha... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619814/ | Major and Christine Dunn v. Commissioner.Dunn v. CommissionerDocket Nos. 32142, 34509.United States Tax Court1953 Tax Ct. Memo LEXIS 66; 12 T.C.M. (CCH) 1294; T.C.M. (RIA) 53356; November 10, 1953Malcolm E. Rosser, Esq., for the petitioners. William B. Riley, Esq., for the respondent. RAUMMemorandum Findings of Fact a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619815/ | Max H. Wyman, Petitioner, v. Commissioner of Internal Revenue, RespondentWyman v. CommissionerDocket No. 69874United States Tax Court33 T.C. 622; 1959 U.S. Tax Ct. LEXIS 2; December 31, 1959, Filed *2 Decision will be entered for the respondent. Capital Gains -- Holding Period. -- In 1948, petitioner sold stock in his... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619817/ | BENJAMIN G. CHAPMAN, JR., EXECUTOR, ESTATE OF FANNIE H. HIGBEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chapman v. CommissionerDocket Nos. 25133, 31758.United States Board of Tax Appeals19 B.T.A. 105; 1930 BTA LEXIS 2476; February 27, 1930, Promulgated *2476 The petitioner's decedent was one of the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619818/ | STEPHEN B. SCALLEN and CHACKE Y. SCALLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentScallen v. CommissionerDocket No. 6913-85.United States Tax CourtT.C. Memo 1987-412; 1987 Tax Ct. Memo LEXIS 409; 54 T.C.M. (CCH) 177; T.C.M. (RIA) 87412; August 24, 1987; As Amended November 3, 1987; See Attached Order... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619819/ | WALTER J. BREAKELL, III and DOROTHY BREAKELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBreakell v. CommissionerDocket No. 12292-90United States Tax Court97 T.C. 282; 1991 U.S. Tax Ct. LEXIS 77; 97 T.C. No. 18; September 5, 1991, Filed *77 Decision will be entered under Rule 155. Ps had a negative adj... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619820/ | A. D. Amerise, Petitioner, v. Commissioner of Internal Revenue, RespondentAmerise v. CommissionerDocket No. 111766United States Tax Court1 T.C. 1108; 1943 U.S. Tax Ct. LEXIS 166; May 12, 1943, Promulgated *166 Decision will be entered for the respondent. Petitioner leased his home and temporarily rented another. Held... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619822/ | CARROLL E. DONNER AND THE MARINE TRUST COMPANY OF BUFFALO, GUARDIANS OF THE PROPERTY OF JOSEPH W. DONNER, JR., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CARROLL E. DONNER AND THE MARINE TRUST COMPANY OF BUFFALO, EXECUTORS OF THE ESTATE OF JOSEPH W. DONNER, PETITIONERS, v. COMMISSIONER OF INTERNAL R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619823/ | DAN E. BUTTS AND PATRICIA J. BUTTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent PATRICIA J. BUTTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Butts v. Comm'rDocket Nos. 20656-11, 1908-13 United States Tax Court2015 Tax Ct. Memo LEXIS 80; April 15, 2015, FiledDecision text below is the fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619824/ | ESTATE OF RAY A. FORD, DECEASED, JACK F. FORD AND RICHARD A. FORD, PERSONAL REPRESENTATIVES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Ford v. CommissionerDocket No. 5086-92United States Tax CourtT.C. Memo 1993-580; 1993 Tax Ct. Memo LEXIS 595; 66 T.C.M. (CCH) 1507; December 8, 1993, Filed *5... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619825/ | Edna Schulman v. Commissioner.Schulman v. CommissionerDocket No. 38940.United States Tax Court1953 Tax Ct. Memo LEXIS 280; 12 T.C.M. (CCH) 448; T.C.M. (RIA) 53143; April 24, 1953*280 Marvin K. Collie, Esq., 11th Floor, Esperson Building, Houston, Tex., and R. P. Bushman, Esq., for the petitioner. George H. Seefeld, Es... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619828/ | ANNA VONDERMUHLL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Vondermuhll v. CommissionerDocket Nos. 43379, 45076.United States Board of Tax Appeals29 B.T.A. 895; 1934 BTA LEXIS 1462; January 24, 1934, Promulgated *1462 Trust funds held by trustees in New York and deposited by them with bankers there p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619829/ | MAURICE D. AND MAUREEN SHELTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BERNICE H. AND CAROL ANN FITE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentShelton v. CommissionerDocket Nos. 15983-86; 16083-86.United States Tax CourtT.C. Memo 1988-351; 1988 Tax Ct. Memo LEXIS 372; 55 T.C.M. (... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537421/ | 05/28/2020
IN THE SUPREME COURT OF THE STATE OF MONTANA Case Number: DA 19-0113
No. DA 19-0113
STATE OF MONTANA,
Plaintiff and Appellee,
v.
DARRELL DWAYNE SMITH,
Defendant and Appellant.
... | 01-04-2023 | 05-28-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619832/ | LOUIS KALB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kalb v. CommissionerDocket No. 19421.United States Board of Tax Appeals15 B.T.A. 865; 1929 BTA LEXIS 2778; March 14, 1929, Promulgated *2778 1. DEPRECIATION - GAIN FROM SALE. - Held, that in computing gain from sale of real estate, due allowance ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619833/ | Robert J. Harder and Marguerite Harder, Husband and Wife v. Commissioner. Robert J. Harder Inc. v. Commissioner.Harder v. CommissionerDocket Nos. 60586, 60587.United States Tax CourtT.C. Memo 1958-97; 1958 Tax Ct. Memo LEXIS 132; 17 T.C.M. (CCH) 494; T.C.M. (RIA) 58097; May 27, 1958*132 Certain deductions claimed as b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619834/ | ESTATE OF JOHN JOSEPH GARVAN, THE FIRST NATIONAL BANK OF BOSTON, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Garvan v. CommissionerDocket No. 44746.United States Board of Tax Appeals25 B.T.A. 612; 1932 BTA LEXIS 1495; February 25, 1932, Promulgated *1495 1. Where paper evidences of shar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619837/ | Occidental Petroleum Corporation, Successor to Island Creek Coal Company, Petitioner v. Commissioner of Internal Revenue, RespondentOccidental Petroleum Corp. v. CommissionerDocket Nos. 5147-68, 2013-69United States Tax Court55 T.C. 115; 1970 U.S. Tax Ct. LEXIS 43; October 26, 1970, Filed *43 Decisions will be entered ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619838/ | PLEASANT SUMMIT LAND CORPORATION, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Pleasant Summit Land Corp. v. CommissionerDocket Nos. 30159-82; 23782-85; 28283-85.United States Tax CourtT.C. Memo 1987-469; 1987 Tax Ct. Memo LEXIS 465; 54 T.C.M. (CCH) 566; T.C.M. (RIA) 87469; September 17, 1987; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619839/ | ISIDORE GARNETS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Garnets v. CommissionerDocket Nos. 36598, 45707.United States Board of Tax Appeals26 B.T.A. 384; 1932 BTA LEXIS 1320; June 10, 1932, Promulgated *1320 Held that the petitioner is not entitled to a greater allowance for earned income in the ope... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619843/ | Punch Press Repair Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentPunch Press Repair Corp. v. CommissionerDocket No. 32579United States Tax Court21 T.C. 223; 1953 U.S. Tax Ct. LEXIS 25; November 19, 1953, Promulgated *25 Decision will be entered under Rule 50. Petitioner, which commenced busin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619846/ | Chatom Co., Ltd., Petitioner, v. Commissioner of Internal Revenue, RespondentChatom Co. v. CommissionerDocket No. 76666United States Tax Court36 T.C. 540; 1961 U.S. Tax Ct. LEXIS 125; June 20, 1961, Filed *125 Decision will be entered under Rule 50. The petitioner obtained a loan of $ 153,234.24 from the Commodity Cre... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619848/ | PAMELA WAIOLENA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWaiolena v. CommissionerDocket No. 19266-93United States Tax CourtT.C. Memo 1994-404; 1994 Tax Ct. Memo LEXIS 411; 68 T.C.M. (CCH) 468; 94-2 U.S. Tax Cas. (CCH) P47,966; August 18, 1994, Filed *411 Decision will be entered for respondent. Pame... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619850/ | David E. Johnson and Mattie Johnson, Petitioners v. Commissioner of Internal Revenue, RespondentJohnson v. CommissionerDocket No. 111-71United States Tax Court60 T.C. 829; 1973 U.S. Tax Ct. LEXIS 66; 60 T.C. No. 87; September 5, 1973, Filed *66 Decision will be entered for the respondent. Petitioner, owner of a boat m... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619851/ | R. C. MIDDLETON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Middleton v. CommissionerDocket No. 10845.United States Board of Tax Appeals5 B.T.A. 205; 1926 BTA LEXIS 2917; October 27, 1926, Decided *2917 Held, that the debt with respect to which the petitioner claimed a deduction in his return was not a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619853/ | American Association of Engineers Employment, Inc. v. Commissioner.American Ass'n of Eng'rs Empl., Inc. v. CommissionerDocket No. 22919.United States Tax Court1952 Tax Ct. Memo LEXIS 298; 11 T.C.M. (CCH) 207; T.C.M. (RIA) 52062; March 7, 1952*298 Held: 1. Petitioner, during the taxable years 1939 to 1943, inclusive, w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619854/ | CLINCHFIELD COAL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Clinchfield Coal Corp. v. CommissionerDocket No. 102862.United States Board of Tax Appeals47 B.T.A. 151; 1942 BTA LEXIS 726; June 23, 1942, Promulgated *726 By a computation of average margins as provided by subsection (e)(1) of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619855/ | JAMES P. AND MURIEL F. KELLSTEDT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKellstedt v. CommissionerDocket No. 9883-84.United States Tax CourtT.C. Memo 1986-435; 1986 Tax Ct. Memo LEXIS 165; 52 T.C.M. (CCH) 462; T.C.M. (RIA) 86435; September 15, 1986. James P. Kellstedt, pro se. Matthew J. Fritz, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619857/ | David R. Webb Company, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentDavid R. Webb Co. v. CommissionerDocket No. 14123-78United States Tax Court77 T.C. 1134; 1981 U.S. Tax Ct. LEXIS 24; November 19, 1981, Filed *24 Decision will be entered for the respondent. P acquired all the assets and liabilities... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619859/ | L. D. PERRY and MARY JEAN PERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPERRY v. COMMISSIONERDocket No. 2624-76.United States Tax CourtT.C. Memo 1978-451; 1978 Tax Ct. Memo LEXIS 64; 37 T.C.M. (CCH) 1847-44; November 8, 1978, Filed *64 L. D. Perry maintained various business interests from 1968 thr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619860/ | Walter A. Frederich and Lena Frederich, His Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent. Margaret Swisher Seever, Petitioner, v. Commissioner of Internal Revenue, RespondentFrederich v. CommissionerDocket Nos. 112245, 112478United States Tax Court2 T.C. 936; 1943 U.S. Tax Ct. LEXIS 35; October 2... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619862/ | AGNES I. FOX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fox v. CommissionerDocket No. 100157.United States Board of Tax Appeals43 B.T.A. 895; 1941 BTA LEXIS 1430; March 13, 1941, Promulgated *1430 During and prior to the taxable year petitioner was beneficiary of certain policies of insurance upon th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619863/ | Frances G. Troy v. Commissioner.Frances G. Troy v. CommissionerDocket No. 44013.United States Tax CourtT.C. Memo 1954-88; 1954 Tax Ct. Memo LEXIS 159; 13 T.C.M. (CCH) 618; T.C.M. (RIA) 54193; June 30, 1954, Filed *159 William S. Duke, Esq., 801 First National Bank Building, Montgomery, Ala., for the petitioner. Homer ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619864/ | GERALD O. MADER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMader v. CommissionerDocket No. 13022-80.United States Tax CourtT.C. Memo 1982-125; 1982 Tax Ct. Memo LEXIS 626; 43 T.C.M. (CCH) 763; T.C.M. (RIA) 82125; March 15, 1982. Gerald O. Mader, pro se. David Baier, for the respondent. WILESMEMORANDU... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619867/ | George H. Brick v. Commissioner.Brick v. CommissionerDocket No. 110149.United States Tax Court1943 Tax Ct. Memo LEXIS 335; 1 T.C.M. (CCH) 1011; T.C.M. (RIA) 43204; April 29, 1943*335 Charles Kurz, C.P.A., 285 Madison Ave., New York City, for the petitioner. William G. Ruymann, Esq., for the respondent. DISNEYMemorand... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619868/ | MIDLAND COOPERATIVE WHOLESALE, A CO-OPERATIVE ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Midland Cooperative Wholesale v. CommissionerDocket No. 100612.United States Board of Tax Appeals44 B.T.A. 824; 1941 BTA LEXIS 1269; June 26, 1941, Promulgated *1269 1. A cooperative association, by ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619869/ | J. N. Flowers v. Commissioner.Flowers v. CommissionerDocket No. 3539.United States Tax Court1944 Tax Ct. Memo LEXIS 144; 3 T.C.M. (CCH) 803; T.C.M. (RIA) 44263; August 7, 1944*144 J. N. Ogden, Esq., 104 St. Francis St., Mobile, Ala., for the petitioner. James L. Backstrom, Esq., for the respondent. TURNER Memorandum ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619871/ | JOANNE L. SHARON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; LISA E. SHARON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSharon v. CommissionerDocket Nos. 17288-88; 17410-88United States Tax CourtT.C. Memo 1989-478; 1989 Tax Ct. Memo LEXIS 478; 57 T.C.M. (CCH) 1562; T.C.M. (RIA) 89478; Au... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619874/ | Bernhard Altmann, Petitioner, v. Commissioner of Internal Revenue, RespondentAltmann v. CommissionerDocket No. 26558United States Tax Court20 T.C. 236; 1953 U.S. Tax Ct. LEXIS 171; April 30, 1953, Promulgated *171 Decision will be entered under Rule 50. Petitioner lost his textile plant and the realty in Vienna in 193... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619876/ | PAUL A. AND SUSAN G. ACQUISTO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAcquisto v. CommissionerDocket No. 6124-90United States Tax CourtT.C. Memo 1991-293; 1991 Tax Ct. Memo LEXIS 339; 62 T.C.M. (CCH) 44; T.C.M. (RIA) 91293; July 2, 1991, Filed *339 Decision will be entered for the respondent. Paul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619877/ | William S. Baglivo, et al. 1 v. Commissioner. Baglivo v. CommissionerDocket Nos. 62457, 62458.United States Tax CourtT.C. Memo 1960-229; 1960 Tax Ct. Memo LEXIS 61; 19 T.C.M. (CCH) 1281; T.C.M. (RIA) 60229; October 27, 1960William S. Baglivo, pro se, 264 North Lansdowne Avenue, Lansdowne, Pa., Albert Squire, Esq., for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619878/ | Charles D. Canterbury and Diane M. Canterbury, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentCanterbury v. CommissionerDocket Nos. 38037-87, 31477-88, 31478-88, 31479-88, 10551-89, 13576-89, 14540-89, 14849-89, 15037-89, 15038-89, 16033-89United States Tax Court99 T.C. 223; 1992 U.S. Tax Ct. LEXI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619879/ | JAMES H. SWANSON AND JOSEPHINE A. SWANSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSwanson v. CommissionerDocket No. 21203-92United States Tax Court106 T.C. 76; 1996 U.S. Tax Ct. LEXIS 3; 106 T.C. No. 3; February 14, 1996, Filed *3 An appropriate order will be issued and decision will be entered pur... | 01-04-2023 | 11-21-2020 |
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