url stringlengths 56 59 | text stringlengths 3 913k | downloaded_timestamp stringclasses 1
value | created_timestamp stringlengths 10 10 |
|---|---|---|---|
https://www.courtlistener.com/api/rest/v3/opinions/4619881/ | HAROLD J. MARKS a.k.a. HALEY JUSTIN VAN DE MARK AND LEA MARKS a.k.a. ALANNA LEIGH VAN DE MARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMarks v. Comm'rDocket No. 10423-88.United States Tax CourtT.C. Memo 1989-575; 1989 Tax Ct. Memo LEXIS 574; 58 T.C.M. (CCH) 485; T.C.M. (RIA) 89575; October 25, 1989. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619882/ | CHARLES E. RICE and BARBARA A. RICE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRice v. CommissionerDocket No. 652-78.United States Tax CourtT.C. Memo 1978-334; 1978 Tax Ct. Memo LEXIS 182; 37 T.C.M. (CCH) 1376; T.C.M. (RIA) 78334; August 23, 1978, Filed *182 Respondent's motion to dismiss for failure ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619883/ | Grace E. Baldwin v. Commissioner. Harold E. Baldwin v. Commissioner.Baldwin v. CommissionerDocket Nos. 13396, 13397.United States Tax Court1949 Tax Ct. Memo LEXIS 276; 8 T.C.M. (CCH) 98; T.C.M. (RIA) 49019; January 31, 1949*276 Petitioner received a salary and a share of the profits of his employer's business. The pro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619885/ | CLARENCE R. DANIEL and NANCY H. DANIEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDaniel v. CommissionerDocket No. 1580-75.United States Tax CourtT.C. Memo 1978-277; 1978 Tax Ct. Memo LEXIS 244; 37 T.C.M. (CCH) 1180; T.C.M. (RIA) 78277; July 24, 1978, Filed *244 Petitioner leased certain improved real... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619887/ | WILLIAM B. GLADSTONE AND ROSLYN GLADSTONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGladstoneDocket No. 36942-84United States Tax CourtT.C. Memo 1992-10; 1992 Tax Ct. Memo LEXIS 14; 63 T.C.M. (CCH) 1733; T.C.M. (RIA) 92010; January 6, 1992, Filed *14 Larry Kars, for petitioners. Mitchell Hausman, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3276609/ | Ownership of a city lot in El Dorado is involved. Wilson G. Newsom *Page 737
claims (a) through quitclaim deed of Ethel James, Receiver for Sewer District No. 4, executed January 21, 1943, and (b) by virtue of a deed from the Commissioner of State Lands, dated February 10, 1943. The State deed sought to convey the "Fr... | 01-04-2023 | 07-05-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4619890/ | KIRBY LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kirby Lumber Co. v. CommissionerDocket No. 44954.United States Board of Tax Appeals19 B.T.A. 1046; 1930 BTA LEXIS 2273; May 21, 1930, Promulgated *2273 Held that the petitioner derived no taxable income by purchasing and retiring certain of i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619891/ | EDWARD S. MAZANEK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMazanek v. CommissionerDocket No. 11899-83.United States Tax CourtT.C. Memo 1984-633; 1984 Tax Ct. Memo LEXIS 43; 49 T.C.M. (CCH) 246; T.C.M. (RIA) 84633; December 5, 1984. Edward S. Mazanek, pro se. Arlene A. Blume, for respondent. COHEN ME... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619892/ | ESTATE OF NICK P. STAVRAKIS, DECEASED, THE FIRST NATIONAL BANK OF EAST CHICAGO, INDIANA AND WANDA STAVRAKIS, CO-ADMINISTRATORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Stavrakis v. CommissionerDocket No. 7539-89United States Tax CourtT.C. Memo 1992-229; 1992 Tax Ct. Memo LEXIS 252; 63 T.C.M.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619893/ | PHILLIP L. STILES and JUANITA C. STILES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStiles v. CommissionerDocket No. 15738-79.United States Tax CourtT.C. Memo 1981-711; 1981 Tax Ct. Memo LEXIS 30; 43 T.C.M. (CCH) 107; T.C.M. (RIA) 81711; December 17, 1981. *30 Held, payments made by petitioner on mortg... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619894/ | Samuel Dobkin, Petitioner, v. Commissioner of Internal Revenue, RespondentDobkin v. CommissionerDocket No. 28013United States Tax Court15 T.C. 886; 1950 U.S. Tax Ct. LEXIS 17; December 18, 1950, Promulgated *17 Decision will be entered for the respondent. Income -- Deductions -- Medical Expenses -- Section 23 (x). --... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619896/ | ESTATE OF KATHARINE H. TALBOTT, DECEASED, HAROLD E. TALBOTT, JR., NELSON S. TALBOTT AND GEORGE H. MEAD, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Talbott v. CommissionerDocket No. 97128.United States Board of Tax Appeals42 B.T.A. 1081; 1940 BTA LEXIS 906; October 29 1940, Promulgated *906 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619897/ | KAREL WATERMAN, CLARA WATERMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWaterman v. CommissionerDocket Nos. 45258-86, 45282-86, 33228-87United States Tax CourtT.C. Memo 1990-497; 1990 Tax Ct. Memo LEXIS 549; 60 T.C.M. (CCH) 797; T.C.M. (RIA) 90497; September 18, 1990, Filed *549 Decision will be ente... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619898/ | RASHTI CONSTRUCTION COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; AARON ASHTI AND RUTH K. RASHTI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Rashti Constr. Co. v. CommissionerDocket Nos. 30703-83; 30704-83.United States Tax CourtT.C. Memo 1988-140; 1988 Tax Ct. Memo LEXIS 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619899/ | MINNESOTA TEA COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. E. C. PETERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. F. PETERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. T. PETERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Min... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619900/ | R. D. AND LOUISE WALLACE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWallace v. CommissionerDocket No. 9013-89United States Tax CourtT.C. Memo 1991-378; 1991 Tax Ct. Memo LEXIS 443; 62 T.C.M. (CCH) 416; T.C.M. (RIA) 91378; August 12, 1991, Filed *443 Decision will be entered under Rule 155. R. D. and L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619902/ | John A. Tyrpak v. Commissioner.Tyrpak v. CommissionerDocket No. 35365.United States Tax Court1953 Tax Ct. Memo LEXIS 139; 12 T.C.M. (CCH) 961; T.C.M. (RIA) 53286; August 25, 1953*139 On the evidence, held, petitioner failed to prove that he contributed over one-half the support of his four minor children during the ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619903/ | Kalmon Shoe Manufacturing Company v. Commissioner.Kalmon Shoe Mfg. Co. v. CommissionerDocket No. 84135.United States Tax CourtT.C. Memo 1962-56; 1962 Tax Ct. Memo LEXIS 251; 21 T.C.M. (CCH) 305; T.C.M. (RIA) 62056; March 16, 1962Milton H. Tucker, Esq., 611 Olive St., St. Louis, Mo., Abe J. Garland, Esq., and Jerome M. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619904/ | Melbourne Ranches, Inc. v. Commissioner.Melbourne Ranches, Inc. v. CommissionerDocket No. 5713-66.United States Tax CourtT.C. Memo 1971-264; 1971 Tax Ct. Memo LEXIS 68; 30 T.C.M. (CCH) 1132; T.C.M. (RIA) 71264; October 13, 1971, Filed. Lola S. Lea and Marvin W. Weinstein, for the petitioner. Marion L. Westen, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619907/ | SHIRLEY O'SULLIVAN, FRANK J. O'SULLIVAN, ANNE MARIE O'SULLIVAN AND NANCY C. O'SULLIVAN, TRANSFEREES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentO'Sullivan v. CommissionerDocket No. 24170-91United States Tax CourtT.C. Memo 1994-17; 1994 Tax Ct. Memo LEXIS 16; 67 T.C.M. (CCH) 1968; January 12, 1994, Filed... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619908/ | Lewis Barker v. Commissioner.Barker v. CommissionerDocket No. 110890.United States Tax Court1943 Tax Ct. Memo LEXIS 112; 2 T.C.M. (CCH) 797; T.C.M. (RIA) 43426; September 20, 1943*112 1. Grantor held not taxable under section 22(a) of the Revenue Act of 1938 and the Internal Revenue Code upon income of an irrevocable ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619911/ | JOSEPHINE BECKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DAVID J. BECKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBecker v. CommissionerDocket Nos. 6860-79, 6861-79.1United States Tax CourtT.C. Memo 1981-562; 1981 Tax Ct. Memo LEXIS 185; 42 T.C.M. (CCH) 1274; T.C.M. (RIA) 81562; S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619912/ | Angelus Funeral Home, Petitioner v. Commissioner of Internal Revenue, RespondentAngelus Funeral Home v. CommissionerDocket No. 4217-64United States Tax Court47 T.C. 391; 1967 U.S. Tax Ct. LEXIS 158; January 17, 1967, Filed *158 Decision will be entered under Rule 50. Petitioner funeral home collected funds from prospe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619913/ | Harry Slatkin Builders, Inc. v. Commissioner.Harry Slatkin Builders, Inc. v. CommissionerDocket No. 41078.United States Tax CourtT.C. Memo 1955-3; 1955 Tax Ct. Memo LEXIS 336; 14 T.C.M. (CCH) 7; T.C.M. (RIA) 55003; January 13, 1955Edgar W. Pugh, Esq., 3353 Penobscot Building, Detroit, Mich., for the petitioner. Charles... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619915/ | Donald C. McClure v. Commissioner.McClure v. CommissionerDocket No. 8056.United States Tax Court1946 Tax Ct. Memo LEXIS 196; 5 T.C.M. (CCH) 359; T.C.M. (RIA) 46111; May 9, 1946*196 Clifford G. Wood, C.P.A., for the petitioner. Maurice S. Bush, Esq., for the respondent. MURDOCK Memorandum Opinion MURDOCK, Judge: The C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619916/ | A. C. GWYNNE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gwynne v. CommissionerDocket No. 34313.United States Board of Tax Appeals22 B.T.A. 164; 1931 BTA LEXIS 2155; February 17, 1931, Promulgated *2155 Held that the petitioner is entitled to the deduction taken in his income tax return for 1925 for a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619917/ | FRANCES A. KRAUSE AND W. WASHBURN HINDS, EXECUTRIX AND EXECUTOR OF THE ESTATE OF WALTER DE WITT HINDS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Krause v. CommissionerDocket No. 49860.United States Board of Tax Appeals32 B.T.A. 254; 1935 BTA LEXIS 975; March 20, 1935, Promulgated *975 In 1925 the de... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619920/ | JENNIE R. NEWHALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Newhall v. CommissionerDocket No. 10887.United States Board of Tax Appeals10 B.T.A. 656; 1928 BTA LEXIS 4064; February 10, 1928, Promulgated *4064 In determining the gain or loss upon the sale of depreciable property in 1923, due allowance ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619921/ | WILLIAM R. (BOB) WILSON AND LINDA F. WILSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilson v. CommissionerDocket No. 7199-70.United States Tax CourtT.C. Memo 1973-92; 1973 Tax Ct. Memo LEXIS 195; 32 T.C.M. (CCH) 407; T.C.M. (RIA) 73092; April 18, 1973, Filed Harold H. Newman, for the petitioners. R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619922/ | John McShain and Mary McShain, Petitioners v. Commissioner of Internal Revenue, RespondentMcShain v. CommissionerDocket Nos. 4767-74, 9649-75United States Tax Court71 T.C. 998; 1979 U.S. Tax Ct. LEXIS 158; March 14, 1979, Filed *158 Decisions will be entered under Rule 155. Held, under the facts and circumstances of t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619923/ | Theatre Concessions, Inc., a Florida Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentTheatre Concessions, Inc. v. CommissionerDocket No. 55331United States Tax Court29 T.C. 754; 1958 U.S. Tax Ct. LEXIS 263; January 31, 1958, Filed *263 Decision will be entered under Rule 50. X corporation which... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619924/ | IRENE O'D. FERRER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ferrer v. CommissionerDocket No. 18199.United States Board of Tax Appeals20 B.T.A. 811; 1930 BTA LEXIS 2030; September 15, 1930, Promulgated *2030 1. The petitioner was named the residuary legatee of her husband's estate and charged with a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619925/ | John L. Hawkinson, Laura W. Hawkinson, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentHawkinson v. CommissionerDocket No. 47392United States Tax Court23 T.C. 933; 1955 U.S. Tax Ct. LEXIS 236; February 28, 1955, Filed *236 Decision will be entered under Rule 50. In a consolidation of two ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619926/ | George H. Charno, Jr. and Lou H. Charno v. Commissioner.Charno v. CommissionerDocket No. 5149-66.United States Tax CourtT.C. Memo 1971-22; 1971 Tax Ct. Memo LEXIS 310; 30 T.C.M. (CCH) 99; T.C.M. (RIA) 71022; January 28, 1971, Filed. Kenneth Cohn, Lathrop Bldg., Kansas City, Mo., for the petitioners. Rex A. Guest, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619927/ | Fort Orange Paper Company v. Commissioner.Ft. Orange Paper Co. v. CommissionerDocket No. 71962.United States Tax CourtT.C. Memo 1960-170; 1960 Tax Ct. Memo LEXIS 119; 19 T.C.M. (CCH) 917; T.C.M. (RIA) 60170; August 26, 1960*119 Robert C. Poskanzer, Esq., 90 State Street, Albany, N. Y. and Albert Hessberg, II, Esq., fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619928/ | DARRYL OLIVER, Petitioner(s), v. COMMISSIONER OF INTERNAL REVENUE, RespondentOliver v. Comm'rDocket No. 7697-15.United States Tax Court2015 U.S. Tax Ct. LEXIS 57; August 5, 2015, Decided*57 Andrew K. Glover, Respondent, Pro se, Washington, DC.Michael B. Thornton, Chief Judge.Michael B. ThorntonORDER OF DISMISSAL FOR LA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619930/ | PELICAN ICE CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PELICAN COLD-STORAGE & WAREHOUSING CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pelican Ice Co. v. CommissionerDocket Nos. 13122, 16671.United States Board of Tax Appeals11 B.T.A. 75; 1928 BTA LEXIS 3871; Marc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619931/ | BENJAMIN F. PFEIFER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPfeifer v. CommissionerDocket No. 11075-81.United States Tax CourtT.C. Memo 1983-437; 1983 Tax Ct. Memo LEXIS 352; 46 T.C.M. (CCH) 857; T.C.M. (RIA) 83437; July 26, 1983. Benjamin F. Pfeifer, pro se. Gregory A. Vega, for the respondent. H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619933/ | Morris Nachman, Petitioner, v. Commissioner of Internal Revenue, Respondent. William L. Tobias, Petitioner, v. Commissioner of Internal Revenue, RespondentNachman v. CommissionerDocket Nos. 15990, 15991United States Tax Court12 T.C. 1204; 1949 U.S. Tax Ct. LEXIS 141; June 30, 1949, Promulgated *141 Decisions will be e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619935/ | Erval J. Borgic and Betty Borgic, Petitioners v. Commissioner of Internal Revenue, RespondentBorgic v. CommissionerDocket No. 288-84United States Tax Court86 T.C. 643; 1986 U.S. Tax Ct. LEXIS 124; 86 T.C. No. 40; April 14, 1986, Filed *124 Decision will be entered for the petitioners. Petitioners incorporated their fa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619936/ | SANDRA M. COSTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCosta v. CommissionerDocket No. 7873-90United States Tax CourtT.C. Memo 1991-618; 1991 Tax Ct. Memo LEXIS 665; 62 T.C.M. (CCH) 1531; T.C.M. (RIA) 91618; December 12, 1991, Filed *665 An appropriate order of dismissal for lack of jurisdiction wi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619938/ | ROSETTA V. HAUSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hauss v. CommissionerDocket No. 10826.United States Board of Tax Appeals12 B.T.A. 755; 1928 BTA LEXIS 3458; June 22, 1928, Promulgated *3458 1. The Commissioner was authorized to determine the value of petitioner's stock in Ford Motor Co. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619976/ | Advertisers Exchange, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentAdvertisers Exchange, Inc. v. CommissionerDocket No. 49606United States Tax Court25 T.C. 1086; 1956 U.S. Tax Ct. LEXIS 263; February 24, 1956, Filed *263 Decision will be entered for the respondent. Held, the revision effected by pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537436/ | Judiciary | Opinions
Skip to Content
Follow us on Twitter
Follow us on Facebook
Follow us on Youtube
General Information
General Information
Contact Information
Pay Traffic Fines Online
Sca... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474047/ | OPINION Cohen, Judge: This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by section 6330(d)(1) or section 7502. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect f... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619977/ | APPEAL OF UNITY SCHOOL OF CHRISTIANITY.Unity School of Christianity v. CommissionerDocket No. 1799.United States Board of Tax Appeals4 B.T.A. 61; 1926 BTA LEXIS 2372; April 23, 1926, Decided Submitted February 4, 1926. *2372 A corporation otherwise exempt from tax is not deprived of exemption because it carries on pr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620030/ | R. T. COBURN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Coburn v. CommissionerDocket No. 26970.United States Board of Tax Appeals16 B.T.A. 1344; 1929 BTA LEXIS 2404; July 16, 1929, Promulgated *2404 1. Loss on account of guarantee of accounts held not to have been sustained in 1922. 2. Evidence in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669057/ | FILE COPY
M A N D A T E
TO THE COUNTY COURT AT LAW NO. 3 OF EL PASO COUNTY, GREETINGS:
Before our Court of Appeals for the Eighth District of Texas, on December 14, 2020, the cause
upon appeal to revise or reverse your judgment between
STEVE JUEN AND CSDT AMERICA, INC., ... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4619958/ | Appeal of J. M. EDMUNDS.Edmunds v. CommissionerDocket No. 1842.United States Board of Tax Appeals1 B.T.A. 998; 1925 BTA LEXIS 2719; April 13, 1925, decided Submitted April 2, 1925. *2719 H. H. Shelton, Esq., for the taxpayer. W. Frank Gibbs, Esq., for the Commissioner. *998 Before GRAUPNER and LANSDON. This appeal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619960/ | Welsbach Street Illuminating Company v. Commissioner.Welsbach St. Illuminating Co. v. CommissionerDocket No. 102430.United States Tax Court1942 Tax Ct. Memo LEXIS 11; 1 T.C.M. (CCH) 309; T.C.M. (RIA) 42682; 12/26/1942*11 Francis H. Scheetz, Esq., 1335 Land Title Bldg., Philadelphia, Pa., John M. Thompson, Esq., 1335 L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619961/ | Capitol Coal Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentCapitol Coal Corp. v. CommissionerDocket No. 51955United States Tax Court26 T.C. 1183; 1956 U.S. Tax Ct. LEXIS 78; September 25, 1956, Filed *78 Decision will be entered under Rule 50. Held, cancellations of indebtedness by three of t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619962/ | Verlyn G. Marth and Nina T. Marth v. Commissioner.Marth v. CommissionerDocket No. 2230-62.United States Tax CourtT.C. Memo 1964-116; 1964 Tax Ct. Memo LEXIS 219; 23 T.C.M. (CCH) 660; T.C.M. (RIA) 64116; April 29, 1964*219 Held: Petitioner was not away from home in 1958 while at Edwards Air Force Base. Verlyn G. Marth... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619964/ | MARTIN B. ROSENTHAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRosenthal v. CommissionerDocket No. 10375-79.United States Tax CourtT.C. Memo 1987-281; 1987 Tax Ct. Memo LEXIS 281; 53 T.C.M. (CCH) 1020; T.C.M. (RIA) 87281; June 8, 1987. Martin B. Rosenthal, pro se. Victoria Wilson Fernandez, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619966/ | KARL M. HANEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHanel v. CommissionerDocket No. 4780-92United States Tax CourtT.C. Memo 1993-507; 1993 Tax Ct. Memo LEXIS 521; 66 T.C.M. (CCH) 1191; November 3, 1993, Filed *521 Karl M. Hanel, pro se. For respondent: Brian M. Harrington. RUWERUWEMEMORANDUM OPIN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619967/ | CHARLES C. RUPRECHT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ruprecht v. CommissionerDocket No. 22638.United States Board of Tax Appeals16 B.T.A. 919; 1929 BTA LEXIS 2491; June 5, 1929, Promulgated *2491 The petitioner and one Gardner entered into an agreement to acquire and sell fuller's earth pro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619969/ | JAMES A. WEAVER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Weaver v. CommissionerDocket No. 8488.United States Board of Tax Appeals8 B.T.A. 943; 1927 BTA LEXIS 2771; October 22, 1927, Promulgated *2771 Deduction from gross income of cost of stock that became worthless in taxable year allowed. Frank ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619970/ | Estate of D. E. Hamiel, Deceased, The Ohio National Bank of Columbus, Executor v. Commissioner.Estate of Hamiel v. CommissionerDocket No. 50607.United States Tax CourtT.C. Memo 1956-235; 1956 Tax Ct. Memo LEXIS 57; 15 T.C.M. (CCH) 1225; T.C.M. (RIA) 56235; October 25, 1956*57 (1) Held: The partnership created by the t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619972/ | GARRY D. BECK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBeck v. CommissionerDocket Nos. 14619-80, 10219-82.United States Tax CourtT.C. Memo 1984-555; 1984 Tax Ct. Memo LEXIS 117; 48 T.C.M. (CCH) 1425; T.C.M. (RIA) 84555; October 17, 1984. *117 Held:(1) Petitioner's wages are includible in income; (2) ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619973/ | WILLIE DAWSON CURMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCurmon v. CommissionerDocket No. 16104-89United States Tax CourtT.C. Memo 1991-432; 1991 Tax Ct. Memo LEXIS 481; 62 T.C.M. (CCH) 651; T.C.M. (RIA) 91432; September 4, 1991, Filed *481 Decision will be entered for the respondent as to the de... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619974/ | JEAN R. HARRISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarrison v. CommissionerDocket No. 13131-89United States Tax CourtT.C. Memo 1991-517; 1991 Tax Ct. Memo LEXIS 567; 62 T.C.M. (CCH) 1025; T.C.M. (RIA) 91517; October 15, 1991, Filed *567 Gregory S. Cilli, for the petitioner. Glorianne Gooding Jo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619975/ | New Community Senior Citizen Housing Corporation, a New Jersey Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentNew Community Senior Citizen Housing Corp. v. CommissionerDocket No. 5190-78XUnited States Tax Court72 T.C. 372; 1979 U.S. Tax Ct. LEXIS 116; May 21, 1979, Filed *116 An appropriate orde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619939/ | Grace Licavoli v. Commissioner. Peter Licavoli v. Commissioner. Peter Licavoli and Grace Licavoli v. Commissioner.Licavoli v. CommissionerDocket Nos. 58055-58057.United States Tax Court1956 Tax Ct. Memo LEXIS 154; 15 T.C.M. (CCH) 862; June 14, 1956John F. Noonan, Esq., for the petitioners. John T. Rogers, Esq., for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619941/ | THOMAS BARRETT, JR., AND FRANK H. BARRETT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Barrett v. CommissionerDocket Nos. 878, 879.United States Board of Tax Appeals5 B.T.A. 989; 1927 BTA LEXIS 3698; January 5, 1927, Promulgated *3698 In the taxable year the petitioners received certain payments from ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619942/ | SILVER KING CONSOLIDATED MINING CO. OF UTAH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Silver King Consol. Mining Co. v. CommissionerDocket No. 15153.United States Board of Tax Appeals8 B.T.A. 41; 1927 BTA LEXIS 2964; September 10, 1927, Promulgated *2964 Invested capital may not be reduced, in deter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619943/ | Stoner Manufacturing Corporation, Petitioner, v. Secretary of War, Respondent. Stoner Manufacturing Corporation, Petitioner, v. United States of America, RespondentStoner Mfg. Corp. v. Secretary of WarDocket Nos. 80-R, 370-R.United States Tax Court21 T.C. 200; 1953 U.S. Tax Ct. LEXIS 31; November 17, 1953, Promulgated... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619945/ | THE CONSOLIDATED ROYALTY OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Consolidated Royalty Oil Co. v. CommissionerDocket No. 65886.United States Board of Tax Appeals31 B.T.A. 107; 1934 BTA LEXIS 1161; August 28, 1934, Promulgated *1161 Payments made by petitioner under an assignment, whereb... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619946/ | INDUSTRIAL COTTON MILLS COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Industrial Cotton Mills Co. v. CommissionerDocket Nos. 28131, 28132.United States Board of Tax Appeals22 B.T.A. 648; 1931 BTA LEXIS 2090; March 10, 1931, Promulgated *2090 One corporation owned all of the stock of anothe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619947/ | WALTER A. MONTPETIT AND FLORENCE E. MONTPETIT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespendentMontpetit v. CommissionerDocket No. 22563-80.United States Tax CourtT.C. Memo 1982-715; 1982 Tax Ct. Memo LEXIS 32; 45 T.C.M. (CCH) 304; T.C.M. (RIA) 82715; December 9, 1982. *32 Held: Petitioner received a constr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619948/ | Albert Forman v. Commissioner.Forman v. CommissionerDocket No. 22843.United States Tax Court1951 Tax Ct. Memo LEXIS 264; 10 T.C.M. (CCH) 350; T.C.M. (RIA) 51106; April 12, 1951*264 Held, taxpayer-husband is taxable on all of the 1945 income earned by him from his membership in certain partnerships, notwithstanding an ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619949/ | SAMUEL L. and IMA JEAN SIMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSimpson v. CommissionerDocket No. 3215-81.United States Tax CourtT.C. Memo 1982-13; 1982 Tax Ct. Memo LEXIS 728; 43 T.C.M. (CCH) 282; T.C.M. (RIA) 82013; January 12, 1982. Samuel L. Simpson, pro se. Richard A. Witkowski, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669061/ | ACCEPTED
08-20-00224-CR 08-20-00224-CR
EIGHTH COURT OF APPEALS
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/819223/ | EARL D. GLENN AND CAROLYN J. GLENN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGlenn v. Comm'rDocket No. 19606-11United States Tax CourtT.C. Memo 2013-33; 2013 Tax Ct. Memo LEXIS 35; 105 T.C.M. (CCH) 1228; February 4, 2013, Filed*35 An order will be issued denying respondent's motion to dismiss for lack... | 01-04-2023 | 02-04-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4619978/ | DIANE TODARO VORSHECK AND JOHN P. VORSHECK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVorsheck v. CommissionerDocket No. 16569-92United States Tax CourtT.C. Memo 1994-281; 1994 Tax Ct. Memo LEXIS 282; 67 T.C.M. (CCH) 3110; June 20, 1994, Filed *282 Decision will be entered for petitioners as to the ad... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619979/ | ALFRED E. AND MARY ANN KREGEAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKregear v. CommissionerDocket No. 16013-85.United States Tax CourtT.C. Memo 1987-258; 1987 Tax Ct. Memo LEXIS 258; 53 T.C.M. (CCH) 869; T.C.M. (RIA) 87258; May 21, 1987. Alfred E. Kregear, pro se. Gary L. Bloom, for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4339069/ | CATHERINE N. ALEXANDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlexander v. Comm'rDocket No. 27671-09L.United States Tax CourtT.C. Memo 2012-75; 2012 Tax Ct. Memo LEXIS 75; 103 T.C.M. (CCH) 1405; March 20, 2012, Filed*75 Decision will be entered for respondent.Catherine N. Alexander, Pro se.Amy B. Ul... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4619980/ | COLUMBIA ENVELOPE CO. PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Columbia Envelope Co. v. CommissionerDocket No. 31604.United States Board of Tax Appeals21 B.T.A. 1270; 1931 BTA LEXIS 2222; January 20, 1931, Promulgated *2222 An amount charged off in order to balance books may not be deducted as a los... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619982/ | HOUSTON LAND & TRUST COMPANY, TRUSTEE OF THE ESTATE OF HENRY HENKE, DECEASED, AND TRUSTEE OF THE MRS. CATHERINE HENKE TRUST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Houston Land & Trust Co. v. CommissionerDocket No. 63321.United States Board of Tax Appeals33 B.T.A. 73; 1935 BTA LEXIS 811; September ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619983/ | Jean V. Kresser and Blanche Kresser, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentKresser v. CommissionerDocket Nos. 2019-68, 2020-68, 2283-68United States Tax Court54 T.C. 1621; 1970 U.S. Tax Ct. LEXIS 79; August 20, 1970, Filed *79 Decisions will be entered for the respondent. Petitioners hel... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619984/ | Realty Corporation v. Commissioner.Realty Corp. v. CommissionerDocket No. 7488.United States Tax Court1946 Tax Ct. Memo LEXIS 55; 5 T.C.M. (CCH) 868; T.C.M. (RIA) 46246; October 16, 1946Trafton M. Dye, Esq., 1406 Williamson Bldg., Cleveland 4, Ohio, for the petitioner, Lawrence R. Bloomenthal, Esq., for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619987/ | Estate of Alexander J. Tutundgy, Deceased, Charles Tutundgy and Mary Tutundgy, Executors v. Commissioner.Estate of Tutundgy v. CommissionerDocket No. 64710.United States Tax CourtT.C. Memo 1958-57; 1958 Tax Ct. Memo LEXIS 174; 17 T.C.M. (CCH) 292; T.C.M. (RIA) 58057; April 9, 1958*174 Neilson Olcott, Esq., and Helen L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619989/ | RALPH E. DUNN AND BARBARA A. DUNN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDunn v. CommissionerDocket No. 19191-85.United States Tax CourtT.C. Memo 1988-45; 1988 Tax Ct. Memo LEXIS 47; 55 T.C.M. (CCH) 66; T.C.M. (RIA) 88045; February 10, 1988. *49 Peter R. Stromer, for the petitioners. Joseph F. Lo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619991/ | WILLIAM D. HUTCHINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLIFTON S. HUMPHREYS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hutchins v. CommissionerDocket Nos. 13683, 13684.United States Board of Tax Appeals14 B.T.A. 421; 1928 BTA LEXIS 2977; November 22, 1928, Promulgated *2977... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619992/ | MAURICE CROSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cross v. CommissionerDocket No. 32735.United States Board of Tax Appeals24 B.T.A. 1079; 1931 BTA LEXIS 1545; December 4, 1931, Promulgated *1545 Charles L. Fleece, Esq., for the petitioner. Frederick K. Slanker, Esq., and George R. Sheriff, Esq... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619993/ | Florida Farm Bureau Federation, Petitioner v. Commissioner of Internal Revenue, RespondentFlorida Farm Bureau Federation v. CommissionerDocket No. 1749-74United States Tax Court65 T.C. 1118; 1976 U.S. Tax Ct. LEXIS 146; March 16, 1976, Filed *146 Decision will be entered under Rule 155. Petitioner, an agricultural org... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619994/ | SAN FRANCISCO LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.San Francisco Lumber Co. v. CommissionerDocket No. 10643.United States Board of Tax Appeals10 B.T.A. 1242; 1928 BTA LEXIS 3926; March 8, 1928, Promulgated *3926 AFFILIATED CORPORATIONS. - The petitioner was organized as a local selli... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619996/ | PITTSBURGH SUPPLY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pittsburgh Supply Co. v. CommissionerDocket No. 18864.United States Board of Tax Appeals14 B.T.A. 620; 1928 BTA LEXIS 2949; December 7, 1928, Promulgated *2949 In the taxable year petitioner recovered, and reported in income, almost all... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619998/ | Ross Auto Parts, Inc. v. Commissioner. Ross Paper Mill Supplies, Inc. v. Commissioner.Ross Auto Parts, Inc. v. CommissionerDocket Nos. 58171, 58172.United States Tax CourtT.C. Memo 1957-120; 1957 Tax Ct. Memo LEXIS 138; 16 T.C.M. (CCH) 497; T.C.M. (RIA) 57120; June 28, 1957*138 Held: 1. Reasonable rental deductions de... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4619999/ | Estate of L. B. Whitfield, Deceased, Fred S. Ball, Jr., John A. Miller and L. B. Whitfield, Jr., Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent. Estate of L. B. Whitfield, Deceased, Fred S. Ball, Jr., John A. Miller and L. B. Whitfield, Jr., Executors, Alleged Transferree of Whitfield Realty C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620000/ | PLANNED COMMUNITIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPlanned Communities, Inc. v. CommissionerDocket No. 934-78.United States Tax CourtT.C. Memo 1980-555; 1980 Tax Ct. Memo LEXIS 26; 41 T.C.M. (CCH) 552; T.C.M. (RIA) 80555; December 16, 1980Robert E. Teaford and Philip P. Ryser, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620001/ | HELEN KELLNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKellner v. CommissionerDocket Nos. 5830-76, 5832-76United States Tax CourtT.C. Memo 1979-116; 1979 Tax Ct. Memo LEXIS 407; 38 T.C.M. (CCH) 534; T.C.M. (RIA) 79116; March 29, 1979, Filed Helen Kellner, pro se. Harvey S. Sander, for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620004/ | DAVID E. HEASLEY AND KATHLEEN HEASLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHeasley v. CommissionerDocket No. 46147-86United States Tax CourtT.C. Memo 1991-189; 1991 Tax Ct. Memo LEXIS 216; 61 T.C.M. (CCH) 2503; T.C.M. (RIA) 91189; April 29, 1991, Filed *216 John D. Copeland, for the petitioners. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620005/ | APPEAL OF FRANK B. GILBRETH, INC.Frank B. Gilbreth, Inc. v. CommissionerDocket No. 4568.United States Board of Tax Appeals4 B.T.A. 952; 1926 BTA LEXIS 2125; September 23, 1926, Decided *2125 George H. D. Foster, Esq., for the petitioner. J. Arthur Adams, Esq., for the Commissioner. GREEN *952 GREEN: The petitioner h... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474110/ | Halpern, J., dissenting: I. Introduction We are faced here with a question of fact, whether petitioner’s payments of the exit and entrance fees constitute capital expenditures. Petitioner bears the burden of proving that they do not. See Rule 142(a). I do not believe that petitioner has carried that burden. Therefore, ... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474111/ | Beghe, J., dissenting: The stipulated facts establish that Metrobank paid the exit and entrance fees to acquire selected assets and deposits of Community. At least some of the acquired assets were capital, because Metrobank could expect to receive significant long-term benefits from them. See Citizens & S. Corp. v. Com... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474112/ | OPINION Laro, Judge: Respondent determined deficiencies in petitioner’s Federal income taxes of $320,351, $1,083,746, and $942,456 for 1989, 1990, and 1991,1 respectively. This matter is before the Court on cross-motions for judgment on the pleadings under Rule 120(a).2 In support of its motion, petitioner attached exh... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4330769/ | ESTATE OF VERA M. MCFARLAND, DECEASED, JO MELDRIM, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of McFarland v. CommissionerDocket No. 23704-95.United States Tax CourtT.C. Memo 1996-424; 1996 Tax Ct. Memo LEXIS 443; 72 T.C.M. (CCH) 673; September 19, 1996, Filed *443 Thomas ... | 01-04-2023 | 11-13-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4620007/ | Freer Motor Transfer Co. v. Commissioner.Freer Motor Transfer Co. v. CommissionerDocket No. 16598.United States Tax Court1949 Tax Ct. Memo LEXIS 172; 8 T.C.M. (CCH) 507; T.C.M. (RIA) 49124; May 27, 1949Otto J. Rouse, Esq., and G. A. Norton, C.P.A., 105 W. Madison St., Chicago, Ill., for the petitioner. Harold H. Hart, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620010/ | WHITE OAK GASOLINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.White Oak Gasoline Co. v. CommissionerDocket No. 21759.United States Board of Tax Appeals6 B.T.A. 941; 1927 BTA LEXIS 3369; April 21, 1927, Promulgated *3369 Jeopardy assessment was made in 1925 pursuant to the Revenue Act of 1924. Pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620011/ | EDISON SECURITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Edison Sec. Corp. v. CommissionerDocket No. 52662.United States Board of Tax Appeals29 B.T.A. 483; 1933 BTA LEXIS 933; December 5, 1933, Promulgated *933 1. Distributions made by a corporation not in excess of earnings held und... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620012/ | DONNA J. GROW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrow v. CommissionerDocket No. 2503-80.United States Tax CourtT.C. Memo 1981-588; 1981 Tax Ct. Memo LEXIS 155; 42 T.C.M. (CCH) 1395; T.C.M. (RIA) 81588; October 8, 1981. Donna J. Grow, pro se. Alan J. Pinner, for the respondent. PARKER MEMORAND... | 01-04-2023 | 11-21-2020 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.